The Abraham Foundation
Nonprofit profile at a glance
- EIN
- 300139596
- IRS 990 coverage
- 2018–2025
- Forms available
- Form 990 2025
- Location
- New York, NY, USA
- Phone
- 3107417036
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Private Independent Foundations
Reported finances
- Revenue
- $1,831,437
- Expenses
- $2,403,721
- Assets
- $2,488,072
- Liabilities
- $26,509
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Highest reported compensation
- NIKKI GIACOBAZZI (CoFounderExecutive D): $150,000 total reported compensation
- OLIVIA ANDERSON (Communications Manager): $75,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Abraham Foundation is on a mission to protect threatened animals, wild and domestic, who have no voice of their own.
What it reported doing in 2025
The Abraham Foundations largest initiative supports the work of the Save Elephant Foundation in northern Thailand at Elephant Nature Park. Funding in 2025 supported the completed construction of a state-of-the art animal hospital, expanding veterinary capacity for rescued elephants and other sanctuary animals. Additional funding supported elephant rescue operations, rehabilitation, and continued land expansion to provide greater protected habitat for formerly captive elephants. The program advances humane alternatives to exploitative elephant tourism while ensuring long-term care and protection for rescued elephants. A supplementary grant of 16,200 supported a related initiative assisting communities transitioning toward tourism.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 45
- Accountability: 84
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.9%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 72.7%; rating input score 73; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 10.5%; rating input score 11; 30th 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; 64th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -31.2%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 1.04; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 59; 59th percentile among comparable filings
- Officer compensation ratio: 9.4%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: 20.4% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 15.3% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 19.3% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.9% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $138K in reported program spending
- Leadership: top reported pay $150K · 10 people listed
- Consistency: 22 of 25 current checks pass · 3 findings to review
- Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
- Filing history: 7 filing years from 2018 to 2025
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- Related organizations: 10 filed related-organization links
- 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: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 11/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 4/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.
- Review — Sustainability: Liabilities to assets ratio scored 59/100.