Institute for Psychoanalytic Training and Research

Nonprofit profile at a glance

EIN
136144019
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
New York, NY, US
Phone
+1 (212) 410-0821
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,487,639
Expenses
$1,225,976
Assets
$1,250,641
Liabilities
$244,147

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

Leadership & pay

25 people listed

Executive titles in this filing

  • ELLEN MARAKOWITZ (PRESIDENT)
  • EVA ATSALIS (PRESIDENT -ELECT)
  • RICHARD REICHBART (PAST PRESIDENT)

Highest reported compensation

  • SAMANTHA SEMPER (THERAPIST): $124,758 total reported compensation
  • NADIA BASSINO BALTA (DIRECTOR): $30,000 total reported compensation
  • MASHA MIMRAN (DIRECTOR): $15,201 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 Respecialization Program, which celebrated its 25th anniversary in the fall of 2024, is designed to provide two years of pre-psychoanalytic training to professionals from the humanities, social sciences, education, law.

What it reported doing in 2024

The institute for psychoanalytic training and research (iptar) is a professional association of psychoanalysts formed to promote the advancement of psychoanalysis as a practice and a profession. Iptar provides clinical services to the community through its consultation center, offers professional training programs in psychoanalysis and child psychotherapy to aspiring professionals, promotes and supports psychoanalytic research in areas critical to professional concerns, and provides scientific and clinical programs for the professional development of its members.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 90
  • Accountability: 81
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.3%; rating input score 67
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.5%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.6%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 15.8%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 67.3% of revenue deployed · 82.2% of spending went to programs
  • Governance: 21 of 22 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $125K · 25 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.