T of L Inc

Nonprofit profile at a glance

EIN
881323223
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Pittsburgh, PA, USA
Phone
4128017020
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cultural, Ethnic Awareness
Affiliation
Judaism

Official website

Reported finances

Revenue
$11,483,812
Expenses
$3,629,027
Assets
$25,115,209
Liabilities
$628,760

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

Leadership & pay

23 people listed

Executive titles in this filing

  • CAROLE ZAWATSKY (CEO)

Highest reported compensation

  • CAROLE ZAWATSKY (CEO): $297,477 total reported compensation
  • ROBIN COHEN (CFOO): $222,734 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 tree of life is a 501(c)(3) nonprofit organization based in pittsburgh, Pennsylvania. Our mission is to uproot antisemitism by preserving the memory of those lost on october 27, 2018-the deadliest antisemitic attack in u.s. History-and transforming the site into a center for education, remembrance, bridging, and celebration.the new tree of life is a locally grounded institution with national reach that honors the lives lost and inspires people everywhere to confront antisemitism and all forms of identity-based hate.upon completion, the building will house the first museum dedicated to exploring the history and contemporary reality of antisemitism in america; a memorial to those murdered in the attack; a sacred sanctuary; and spaces for education, public programming, and dialogue. It will serve as a national destination for learning, remembrance, and action.

What it reported doing in 2024

The holocaust center of pittsburgh (hcp) connects the horrors of the holocaust and antisemitism with injustices of today. Through education, the hcp seeks to address these injustices and empower individuals to build a more civil and humane society. The hcp reaches thousands of students, educators, and members of the public annually through engaging cultural events and lectures; a robust generations speaker bureau; chutz-pow! Superheroes of the holocaust comic book series; a public exhibit called "revolving doors; trainings and workshops to help participants understand and work to dismantle antisemitism; and free and affordable resources for teachers, students, and the community about the holocaust and dismantling antisemitism.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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 - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 62
  • Accountability: 95
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23%; rating input score 23
  • Program expense ratio: 69%; rating input score 69
  • Fundraising efficiency: $19.88 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th 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: Limited
  • Grant itemization coverage: 64.7%; rating input score 65; 13th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 68.4%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 6.92; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 30.5% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -6.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 39.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 23% of revenue deployed · 69% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.5M in reported program spending
  • Leadership: top reported pay $297K · 23 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $623K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.