The Ciesla Foundation
Nonprofit profile at a glance
- EIN
- 133098494
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 2023625760
- Rating
- 50
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $904,278
- Expenses
- $1,079,421
- Assets
- $180,730
- Liabilities
- $9,072
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Highest reported compensation
- Aviva Kempner (Executive Dir.): $244,362 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Production and distribution of films to educate the public on social issues of the past and present.
What it reported doing in 2024
This year, we proudly commemorated the 25th anniversary of the award-winning documentary The Life and Times of Hank Greenberg with a theatrical re-release and a 4K remaster. The film received an enthusiastic response from audiences, with special screenings held in key cities such as Washington D.C., Detroit, New York, and Los Angeles. These events not only celebrated the films milestone anniversary but also honored the 90th anniversary of Hank Greenbergs historic decision to observe Yom Kippur during a crucial pennant race, reinforcing his lasting legacy and impact on sports and cultural history.
Operating model
- Revenue model
- Donor-supported. 96% 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
MIXED - Program spending has grown recently. 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: 54
- Transparency & Controls: 51
- Accountability: 35
- Sustainability: 15
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.6%; rating input score 65
- Program expense ratio: 54.1%; rating input score 54
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 75%; rating input score 75; 0th 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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 33.3%; rating input score 33; 10th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -19.4%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 52; 52nd percentile among comparable filings
- Officer compensation ratio: 22.6%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 5.9% per year; rating input score 100; 46th percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 49th percentile among comparable filings
- Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 64.6% of revenue deployed · 54.1% of spending went to programs
- Governance: 1 of 3 board members independent · 3 of 8 filing controls reported
- Programs: 5 filed program accomplishments · $783K in reported program spending
- Leadership: top reported pay $244K · 4 people listed · 0 of 6 pay-setting controls reported
- Consistency: 22 of 26 current checks pass · 4 findings to review
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Independent voting board scored 33/100.
- Review — Financial Efficiency: Program expense ratio scored 54/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Operating margin scored 10/100.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 12/100.
- Review — Sustainability: Liabilities to assets ratio scored 52/100.