92NY

Legal name: The Young Men's and Young Women's Hebrew Association

Nonprofit profile at a glance

EIN
131624229
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
New York, NY, USA
Phone
2124155500
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Judaism

Official website

Reported finances

Revenue
$98,309,960
Expenses
$92,290,104
Assets
$311,317,741
Liabilities
$96,520,947

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

Leadership & pay

69 people listed

Executive titles in this filing

  • SETH PINSKY (CHIEF EXECUTIVE OFFICER)
  • ALYSE MYERS (PRESIDENT)
  • ROLANDO NUNEZ BAZA (CEO, ROUNDTABLE)
  • MALKA LOWENSTEIN (EXECUTIVE DIRECTOR, NURSERY SCHOOL)

Highest reported compensation

  • SETH PINSKY (CHIEF EXECUTIVE OFFICER): $1,134,465 total reported compensation
  • ALYSE MYERS (PRESIDENT): $752,048 total reported compensation
  • KIRK MILLER (CHIEF FINANCIAL OFFICER): $531,588 total reported compensation

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

Overview

Mission

For over 150 years, the 92nd street y, New York has been serving its communities and the larger world by bringing people together (continued on schedule o)and providing exceptional, groundbreaking programs in the performing and visual arts; literature and culture; adult and children's education; talks on a huge range of topics; health and fitness; and jewish life. Every day, through innovative programming of the highest caliber across a variety of disciplines, we strive to improve the world with every life we enrich and every bond of community we create. As a singular jewish cultural and community center, we serve as a home not only for the jewish people but for people of all backgrounds and beliefs - whether on our New York city campus or online globally. All that we do is grounded in our core jewish values.

What it reported doing in 2024

Roundtableon april 1, 2022, 92ny launched roundtable, a new division designed to capitalize on and accelerate the virtual programming momentum achieved by the adult education division during the pandemic. Through roundtable, 92ny established a platform and online destination for adult continuing education designed to reach a global audience through engagement in more comprehensive areas of study. This division largely replaced the existing adult education division which still offers select, in-person programming.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.3%; rating input score 76
  • Program expense ratio: 75.2%; rating input score 75
  • Fundraising efficiency: $14.89 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th 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; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.1%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 3.37; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 9th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 76.3% of revenue deployed · 75.2% of spending went to programs
  • Governance: 55 of 55 board members independent · 9 of 9 filing controls reported
  • Programs: 8 filed program accomplishments · $69.4M in reported program spending
  • Leadership: top reported pay $1.1M · 69 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $23.2M reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.