Gatestone Institute
Nonprofit profile at a glance
- EIN
- 454724565
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- New York, NY, USA
- Phone
- 2128914054
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Education N.E.C.
Reported finances
- Revenue
- $1,635,371
- Expenses
- $1,781,506
- Assets
- $216,836
- Liabilities
- $139,740
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- NINA ROSENWALD (DIRECTOR / PRESIDENT)
Highest reported compensation
- NAOMI PERLMAN (DIRECTOR/VICE PRES/SECRETA): $317,953 total reported compensation
- KHALED ABU TOAMEH (DIRECTOR): $99,996 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Gatestone institute is a policy research and education organization (a "think tank") formed for the purpose of supporting the institutions of human rights and democracy worldwide (including freedom of speech, the press and religion, property rights and free-market opportunities, the rule of law and governmental accountability and transparency) in order to promote social, legal, political and economic fairness and a peaceful existence for all people. Gatestone will conduct research and analysis, inform the public and the policy community and foster communication and the exchange of ideas among the public, advocates, opinion leaders and policy makers, in an effort to achieve fair and just social, legal, political and economic policies for all people and promote a safe and peaceful world in a manner that is useful to individuals and beneficial to the community.
What it reported doing in 2024
During 2024 gatestone institute accomplished its mission by conducting research, analyzing and informing the public and the policy community (including through hosting conferences and publishing articles, books and other materials) about issues related to human rights and democracy worldwide.
Operating model
- Revenue model
- Donor-supported. 81% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% 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
MIXED - A large share of available resources goes toward mission work and most filed governance safeguards are in place. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 44
- Accountability: 66
- Sustainability: 13
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.2%; rating input score 74
- Program expense ratio: 68%; rating input score 68
- Fundraising efficiency: $15.91 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: -8.9%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 0.12; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 0.64; rating input score 12; 12th percentile among comparable filings
- Officer compensation ratio: 23.5%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: -1.6% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: -1% per year; rating input score 0; 12th percentile among comparable filings
- Asset growth: 8.4% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 74.2% of revenue deployed · 68% of spending went to programs
- Governance: 2 of 4 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.2M in reported program spending
- Leadership: top reported pay $318K · 5 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $327K reported
- Consistency: 27 of 27 current checks pass
- Schedules: 8 filed schedules · includes major donors, foreign activity, and executive pay
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Independent voting board scored 50/100.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 52/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 18/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- High — Sustainability: Liabilities to assets ratio scored 12/100.
- High — Sustainability: Officer compensation ratio scored 11/100.