The Olga Lengyel Institute for Holocaust Studies and Human Rights

Nonprofit profile at a glance

EIN
471989816
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
New York, NY, USA
Phone
2122495384
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$1,274,145
Expenses
$1,261,794
Assets
$47,297
Liabilities
$0

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

Leadership & pay

7 people listed

Highest reported compensation

  • DEBORAH LAUTER (EXECUTIVE DI): $109,167 total reported compensation
  • HARRY WALL (DIRECTOR): $84,000 total reported compensation
  • MARK BEREZ (DIR / PRES): $75,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing teachers with best practices on how to teach holocaust and human rights issues to today's students to promote civic responsibility in the u.s. And internationally.

What it reported doing in 2024

The olga lengyel institute (toli) provides professional development seminars to educators throughout the u.s. And europe as well as awards grants to graduates of the programs to enable them to expand their reach through programs and resources for their students and communities. Toli also provides educational programming for the public.

Operating model

Revenue model
Affiliate-supported. 65% of the money available for current operations came from contributions from related organizations.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 72
  • Accountability: 74
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.9%; rating input score 63
  • Program expense ratio: 63.5%; rating input score 63
  • Fundraising efficiency: $176.25 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 50%; rating input score 50; 29th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: 1%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 8.7%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 16.4% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 19.4% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 62.9% of revenue deployed · 63.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $801K in reported program spending
  • Leadership: top reported pay $109K · 7 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and related organizations
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.