Civic Intelligence

The Abraham Foundation

EIN 30-0139596 • 501(c)3 • New York, NY

Profile

The Abraham Foundation is on a mission to protect threatened animals, wild and domestic, who have no voice of their own.

232 East 62nd StreetNew York, NY 10065

abrahamfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.00x

Higher debt load relative to assets than 88% of similar nonprofits.

NTEE T22 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.00x

Higher debt load relative to revenue than 86% of similar nonprofits.

NTEE T22 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

60%

Higher net margin than 76% of similar nonprofits.

NTEE T22 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

99th percentile

$150,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

NTEE T22 • $1M-$5M nonprofits • Source year 2024

Asset Growth

95th percentile

109%

Faster asset growth than 95% of similar nonprofits.

NTEE T22 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

63%

Faster revenue growth than 59% of similar nonprofits.

NTEE T22 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,159,799

Up $1,645,920 (+109%) from 2023

Liabilities

Down

$1,665

Down $141,550 (-99%) from 2023

Net Assets

Up

$3,158,134

Up $1,787,470 (+130%) from 2023

Revenue

Up

$2,966,752

Up $1,143,544 (+63%) from 2023

Expenses

Down

$1,179,275

Down $687,807 (-37%) from 2023

Net Income

Up

$1,787,477

Up $1,831,351 (+4174%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2019: $619,426Liabilities 2019: $0Net Assets 2019: $619,4262019Assets 2020: $923,752Liabilities 2020: $0Net Assets 2020: $923,7522020Assets 2021: $1,580,625Liabilities 2021: $0Net Assets 2021: $1,580,6252021Assets 2022: $1,149,156Liabilities 2022: $5,000Net Assets 2022: $1,144,1562022Assets 2023: $1,513,879Liabilities 2023: $143,215Net Assets 2023: $1,370,6642023Assets 2024: $3,159,799Liabilities 2024: $1,665Net Assets 2024: $3,158,1342024

Highlighted filing

2024

Assets$3,159,799
Liabilities$1,665
Net Assets$3,158,134

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $735,676Expenses 2019: $438,919Net Income 2019: $296,7572019Revenue 2020: $1,353,695Expenses 2020: $1,049,369Net Income 2020: $304,3262020Revenue 2021: $1,790,598Expenses 2021: $1,319,102Net Income 2021: $471,4962021Revenue 2022: $60,326Expenses 2022: $95,228Net Income 2022: -$34,9022022Revenue 2023: $1,823,208Expenses 2023: $1,867,082Net Income 2023: -$43,8742023Revenue 2024: $2,966,752Expenses 2024: $1,179,275Net Income 2024: $1,787,4772024

Highlighted filing

2024

Revenue$2,966,752
Expenses$1,179,275
Net Income$1,787,477

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$2,966,752
Mission and Program Overview

Mission

The Abraham Foundation is on a mission to protect threatened animals, wild and domestic, who have no voice of their own.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,370,664$3,158,134▲ $1,787,470
Investments in Publicly Traded Securities$1,173,305$2,219,313▲ $1,046,008
Cash and Non-Interest-Bearing Accounts$334,970$930,161▲ $595,191
Inventories for Sale or Use$4,066$8,632▲ $4,566
Prepaid Expenses and Deferred Charges$1,538$1,693▲ $155
Total Assets$1,513,879$3,159,799▲ $1,645,920
Liabilities
Deferred Revenue$143,215--
Accounts Payable and Accrued Expenses-$1,665-
Total Liabilities$143,215$1,665▼ $141,550
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,370,664$3,158,134▲ $1,787,470
Total Liabilities and Net Assets / Fund Balance$1,513,879$3,159,799▲ $1,645,920
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nikki GiacobazziExecutive DirectorFT$150,000$150,000
Olivia AndersonKey EmployeeFT$75,000$75,000

Board Members and Trustees

NameTitle
Nancy AbrahamPresident
Arnold MossDirector
Christina KapoorDirector
Gregory ColbertDirector
Lindsay McLainDirector
Will FeldmanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,882,766
Program Service Revenue
$11,973
Investment Income
$72,013
Other Revenue
$0
All Other Contributions
$2,882,766
Change in Net Assets
$1,787,477
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$630,394
Salaries, Compensation, and Employee Benefits$314,406
Other Expenses$234,475
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$592,049--$592,049
Current Officers, Directors, Trustees, and Key Employees$225,000--$225,000
Fees for Services Management-$52,278-$52,278
Other Salaries and Wages$51,202--$51,202
Travel$41,668--$41,668
Grants to Domestic Orgs$38,345--$38,345
Other Expenses$31,169--$31,169
Payroll Taxes$19,711--$19,711
Occupancy$15,750--$15,750
Other Employee Benefits$11,493--$11,493
Advertising$7,320--$7,320
Pension Plan Contributions$7,000--$7,000
Information Technology$6,385--$6,385
Office Expenses$2,379--$2,379
Fees for Services Accounting-$1,401-$1,401
Insurance$968--$968
Total Functional Expenses$1,125,596$53,679$0$1,179,275
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
BoscobelGarrison, NY501c3Wildlife Convervation$20,000
Wild Bird FundNew York, NY501c3Wildlife Convervation$5,000
Global WildlifeFolsom, LA501c3Wildlife Conservation$2,625
Ctr for Reproductive RightsNew York, NY501c3Human Rights$2,000
Gibbon Conservancy CenterSanta Clarita, CA501c3Wildlife Conservation$2,000
Planned ParenthoodNew York, NY501c3Human Rights$2,000
Sherman Hoffman WildlifeBernardsville, NJ501c03Wilflife Conservation$2,000
Brennan Center for JusticeNew York, NY501c3Civil Rights$1,500
Friends East San JoseSan Jose, CA501c3Social Outreach$500
Selfhelp Community Services FoundatNew York, NY501c3Community Outreach$500
Burns Film CenterPleasantville, NY501c3Arts$220

International Summary

Spending
$592,049

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaProgram servicesWildlife Conservatio--$330,612
South AsiaProgram servicesWildlife Conservatio--$225,890
North America Not the United StatesProgram servicesWildlife Conservatio--$20,547
Europe including Iceland and GreenlandProgram servicesWildlife Conservatio--$15,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Nancy Abraham, the President of the organization, and Arnold Moss, Director of the organization, are related by marriage. Also, Nikki Giacobazzi, Executive director, and Lindsay McLain, Director, are siblings.

Form 990 governing body review Part VI line 11

The organization distributes to the full board a copy of the Form 990 in advance of filing for review and consideration.

Conflict of interest policy compliance Part VI line 12C

No member of the board of directors, or any business owned in whole or in part by any such member of the board of directors, shall engage in any transaction or arrangement whereby such party would derive monetary gain from the corporation. Each member of the board of directors shall sign a conflict of interest statement confirming the previous sentence on an annual basis. Should a situation arise that could create a percevied or actual conflict of interest in violation of this paragraph, the details must be disclosed to the board.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Abraham Foundation
EIN
30-0139596
In Care Of
% Nancy Abraham
Phone
8202179696
Address
232 East 62nd Street, New York, NY 10065

Signing Officer

Name
Nancy Abraham
Title
President
Phone
6464160555
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
4

Preparer

Firm
Massey and Company CPA
Address
PO Box 421396, Atlanta, GA 30342
Preparer
Austin Bell
Phone
6782355460
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc3Fair market value
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc4Fair market value
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc5Fair market value
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc6Fair market value
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc7Fair market value
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Wildlife Convervation
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Human Rights
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3Wildlife Conservation
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4Human Rights
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5Wilflife Conservation
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6Civil Rights
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7Arts
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8Social Outreach

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