American Academy in Berlin

Nonprofit profile at a glance

EIN
521726273
IRS 990 coverage
2008–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
New York, NY, USA
Phone
2125881755
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support

Official website

Reported finances

Revenue
$10,626,259
Expenses
$10,213,175
Assets
$85,207,338
Liabilities
$1,470,441

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

49 people listed

Executive titles in this filing

  • DANIEL BENJAMIN (PRESIDENT)
  • EMILY CAREY (VICE PRESIDENT OF DEVELOPMENT)
  • ANA RAMIC (VICE PRESIDENT, CHIEF OF STAFF)

Highest reported compensation

  • DANIEL BENJAMIN (PRESIDENT): $685,087 total reported compensation
  • CHRISTIAN DIEHL (CHIEF OPERATING OFFICER): $426,459 total reported compensation
  • EMILY CAREY (VICE PRESIDENT OF DEVELOPMENT): $261,808 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american academy in berlin is an institute for advanced works in the arts, humanities, social sciences and public policy. The academy's goals include building deeper ties in these areas between germany and the U.S.a.

What it reported doing in 2024

The academy fosters transatlantic exchange and relationships among leading scholars and artists by sponsoring a residential fellowship program for advanced independent work in the arts, humanities, social sciences, journalism and public policy; through public programming, conferences and publications that promote the work of fellows and german-american intellectual exchange; and through a short-term distinguished visitor program, which brings outstanding americans from a variety of disciplines to germany for a robust exchange of views.the richard c. Holbrooke forum is an ongoing series of international workshops convened by the academy and its richard c. Holbrooke fellows.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 92% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 54.5%; rating input score 55
  • Fundraising efficiency: $3.99 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.9%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 8.34; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 90; 90th percentile among comparable filings
  • Officer compensation ratio: 18.2%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 0.9% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 67.9% of revenue deployed · 54.5% of spending went to programs
  • Governance: 41 of 41 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.6M in reported program spending
  • Leadership: top reported pay $685K · 49 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $300K reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 10 filed schedules · includes major donors, foreign activity, executive pay, and related organizations
  • Filing history: 15 filing years from 2008 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.