Alabama Holocaust Foundation

Nonprofit profile at a glance

EIN
721498489
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Birmingham, AL, USA
Phone
2057954176
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Reported finances

Revenue
$371,878
Expenses
$138,407
Assets
$537,133
Liabilities
$1

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

People named in this filing

  • Dr Dan Puckett (Chairman)
  • Dr Donald Berry (Director)
  • Dr Blake Busbin (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Holocaust Education and Awareness Training

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 89
  • Accountability: 0
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.7%; rating input score 37
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: $161.01 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 62.8%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 3.88; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 19.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 16.4% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 18.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 36.7% of revenue deployed · 96.7% of spending went to programs
  • Governance: 0 of 21 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $134K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.