Civic Intelligence

New Mexico Holocaust Museum and Gellert Center for Education

990 • Fiscal year 2024 • EIN 85-0456900

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 08, 2024

PO Box 1762Albuquerque, NM 87103

(505) 247-0606

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.04x

Higher debt load relative to assets than 55% of similar nonprofits.

2024 filings • NTEE A • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.03x

Higher debt load relative to revenue than 51% of similar nonprofits.

2024 filings • NTEE A • $500k-$1M nonprofits • Source year 2024

Net Margin

80th percentile

33%

Higher net margin than 80% of similar nonprofits.

2024 filings • NTEE A • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • NTEE A • $500k-$1M nonprofits • Source year 2024

Asset Growth

96th percentile

172%

Faster asset growth than 96% of similar nonprofits.

2024 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

131%

Faster revenue growth than 91% of similar nonprofits.

2024 filings • NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$358,442

Flat from 2024

Net Assets

Flat

$342,805

Flat from 2024

Liabilities

Flat

$15,637

Flat from 2024

Revenue

Flat

$543,509

Flat from 2024

Expenses

Flat

$363,765

Flat from 2024

Net Income

Flat

$179,744

Flat from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $17,010Liabilities 2011: $1,9322011Assets 2012: $16,722Liabilities 2012: $1,1342012Assets 2013: $14,397Net Assets 2013: $14,3972013Assets 2014: $51,624Liabilities 2014: $02014Assets 2015: $107,935Liabilities 2015: $12,881Net Assets 2015: $95,0542015Assets 2016: $125,666Liabilities 2016: $21,149Net Assets 2016: $104,5172016Assets 2017: $153,075Liabilities 2017: $9,0672017Assets 2018: $194,803Liabilities 2018: $18,9982018Assets 2019: $180,245Liabilities 2019: $0Net Assets 2019: $180,2452019Assets 2020: $160,883Liabilities 2020: $28,270Net Assets 2020: $132,6132020Assets 2021: $160,642Liabilities 2021: $23,422Net Assets 2021: $137,2202021Assets 2022: $134,257Liabilities 2022: $6,122Net Assets 2022: $128,1352022Assets 2023: $131,744Liabilities 2023: $12,750Net Assets 2023: $118,9942023Assets 2024: $358,442Liabilities 2024: $15,637Net Assets 2024: $342,8052024Assets 2024: $358,442Liabilities 2024: $15,637Net Assets 2024: $342,8052024Assets 2025: $219,310Liabilities 2025: $5,000Net Assets 2025: $214,3102025

Highlighted filing

2024

Assets$358,442
Liabilities$15,637
Net Assets$342,805

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $69,067Expenses 2011: $73,302Net Income 2011: -$4,2352011Revenue 2012: $77,462Expenses 2012: $76,952Net Income 2012: $5102012Revenue 2013: $72,507Expenses 2013: $73,698Net Income 2013: -$1,1912013Revenue 2014: $101,739Expenses 2014: $63,465Net Income 2014: $38,2742014Revenue 2015: $118,680Expenses 2015: $75,000Net Income 2015: $43,6802015Revenue 2016: $84,887Expenses 2016: $75,424Net Income 2016: $9,4632016Revenue 2017: $142,280Expenses 2017: $98,564Net Income 2017: $43,7162017Revenue 2018: $145,375Expenses 2018: $113,578Net Income 2018: $31,7972018Revenue 2019: $163,787Expenses 2019: $159,428Net Income 2019: $4,3592019Revenue 2020: $84,548Expenses 2020: $132,180Net Income 2020: -$47,6322020Revenue 2021: $230,988Expenses 2021: $227,631Net Income 2021: $3,3572021Revenue 2022: $206,933Expenses 2022: $256,811Net Income 2022: -$49,8782022Revenue 2023: $235,310Expenses 2023: $247,097Net Income 2023: -$11,7872023Revenue 2024: $543,509Expenses 2024: $363,765Net Income 2024: $179,7442024Revenue 2024: $543,509Expenses 2024: $363,765Net Income 2024: $179,7442024Revenue 2025: $309,219Expenses 2025: $443,255Net Income 2025: -$134,0362025

Highlighted filing

2024

Revenue$543,509
Expenses$363,765
Net Income$179,744
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 8, 2024
Return Version
2023v5.1
Gross Receipts
$573,150
Mission and Program Overview

Mission

Education

The mission of the museum is to use lessons and personal stories of the Holocaust and other genocides to educate and inspire communities of upstanders. The museum strives to teach those we serve how to confront hate and bigotry so they can make a difference.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$81,485$200,411▲ $118,926
Savings and Temporary Cash Investments-$83,145-
Investments in Publicly Traded Securities$48,759$53,324▲ $4,565
Pledges and Grants Receivable-$20,062-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$131,744$358,442▲ $226,698
Other Assets Total$1,500$1,500→ $0
Liabilities
Accounts Payable and Accrued Expenses$12,750$10,637▼ $2,113
Other Liabilities-$5,000-
Total Liabilities$12,750$15,637▲ $2,887
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$118,994$342,805▲ $223,811
Total Net Assets Fund Balance$118,994$342,805▲ $223,811
Total Liabilities and Net Assets / Fund Balance$131,744$358,442▲ $226,698

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,900$1,900
Compensation and Service Providers

Board Members and Trustees

NameTitle
Regina TurnerVP/President
Joanne WalkerVice President
Gloria TaradashDirector
Lane LeckmanDirector
Maggie HirschDirector
Michael WaldDirector
Rodney BoweDirector
Scott MeltonDirector
Raye M CohenExecutive Director
Sheri M KarmiolPast Treasurer
Jennie NeginSecretary
Lindsay JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$519,254
Program Service Revenue
$8,411
Investment Income
$1,721
Other Revenue
$14,123
All Other Contributions
$151,425
Change in Net Assets
$179,744

Audited Revenue Reconciliation

Revenue per Audited Statements
$573,150
Revenue Not Reported on Financial Statements
$-29,641
Revenue Not Reported on Form 990
$77,235
Other Revenue Adjustments
$-29,641
Total Revenue per Audited Statements
$650,385
Total Revenue per Form 990
$543,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$191,789
Other Expenses$171,976
Total Fundraising Expense$22,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,029$51,415$18,655$169,099
Occupancy$36,220$12,073-$48,293
Advertising$11,954$5,319-$17,273
Fees for Services Other-$13,491-$13,491
Payroll Taxes$7,904$3,241$1,480$12,625
Information Technology$11,266$73-$11,339
Other Employee Benefits$5,316$2,994$1,755$10,065
All Other Expenses$4,520$2,484$370$7,374
Other Expenses$3,683$2,830-$2,830
Insurance$1,765$877-$2,642
Travel-$1,734-$1,734
Office Expenses-$978-$978
Fees for Service Investment Mgmnt Fees-$503-$503
Total Functional Expenses$243,493$98,012$22,260$363,765

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$465,574
Expenses per Audited Statements$363,765
Total Expenses per Form 990$363,765
Expenses Not Reported on Form 990$101,809
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,918
Fundraising Direct Expenses$28,771
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$93,918$42,918$28,771$14,147
Total Events$93,918$42,918$28,771$14,147
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fiscal agent liability$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

Form 990, Part VI, Section A, Line 2

Lindsay Jones, Board Treasurer, is the daughter of Raye Cohen, Executive Director.

Form 990, Part VI, Section A, Line 4

The Organization changed the Bylaws as follows:MissionFROM: The mission of the museum is to use the lessons of the Holocaust to build communities of upstanders dedicated to confronting hate and intolerance by supporting justice and human dignity for all.TO: The mission of the museum is to use lessons and personal stories of the Holocaust and other genocides to educate and inspire communities of upstanders. The museum strives to teach those we serve how to confront hate and bigotry so they can make a difference.Article 4.4 FROM: Action Without Meeting. Any action required or permitted to be taken by theBoard of Directors including, but not limited to, the election or removal of Directors and 2 officers, may be taken without a meeting if all members of the Board individually or collectively consent in writing to such action.TO: 4.4. Electronic Voting. Any action or vote required or permitted to be taken by the Board of Directors including, but not limited to, the election or removal of Directors and officers, may be done electronically through email.

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section B, Line 12C

The Museum has a conflict of interest policy that requires all board and committee members to disclose all businesses or other organizations of which the member receives compensation or remuneration of any sort, with which the Museum competes or with which the Museum has, or might reasonably in the future enter into, a relationship or a transaction.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, financial statements and the IRS Form 990 are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
New Mexico Holocaust &
EIN
85-0456900
Phone
5052470606
Address
PO Box 1762, Albuquerque, NM 87103

Signing Officer

Name
Raye M Cohen
Title
Executive Director
Signed
2024-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raye M Cohen
Formed
1998
Legal Domicile
Nm
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
20

Preparer

Firm
Janice Moen CPA
Address
12 Vista Drive, Hooksett, NH 03106
Preparer
Janice Moen CPA
Phone
5052502231
Supplemental Narrative

Additional Explanations

Form 990 Part IX Statement of Functional Expenses

The program expenses to total expenses is low this year due to not having a program director for part of the year. Also, we had 17 volunteers doing program work with a value of $4,000, which is not included in calculating program to total expenses ratio on the 990 Part IX.

Financial Statement Notes

Part III, Line 1A: If organization elected under SFAS 116 to not report are, historical treasures, O

NMHM has collections of art artifacts, documents, photographs, ephemera, media, and works of art that are not recorded as assets on the balance sheet. They consist of: -Armenian Cultural Association of New Mexico (ACANM)-- The materials include documents, letters, photos, photocopies, publications, correspondence relating to ACANM, The Armenian News Network (Groong), the Armenian National Committee of America, and others. -Dorothy Adams Greene Collection--a collection of photographs, documents, scrapbooks, and ephemera that created and accumulated by Dorothy Adams Greene, a member of the Nuremberg Military Tribunal's American Army prosecution team at the I.G. Farben war crimes trial (case No.6, 1947-48). -The Irving & Hertha Auerbach Collection- materials that belonged to Irving and Hertha Auerbach and the Auerbach family, particularly of Holocaust survivor Hertha (Hedy) Auerbach (ne Biens). -Dr. Carl B. Blake & Lita Heiber Blake Collection--a collection consisting of artifacts, documents, photographs, and ephemera created and accumulated by Holocaust survivors.-Hans-Peter Eller Collectiona small collection of documents relating to the donors family and their experience navigating Nazi racial laws in Germany. -Engles- Payne Collection--a collection of 190 photographs and negatives, including concentration camp liberation photographs of Buchenwald and Ohrdruf.-Fine Art Collection--seventeen (17) works of art, paintings, sculpture, works on paper, and mixed media.-Lilo Lang Waxman Collection--a display of vintage and antique miniature room boxes that belonged to Holocaust survivor Lilo Land Waxman and her family. -Werner Gellert Collection- artifacts, documents, photographs, and ephemera created and accumulated by Holocaust survivor and New Mexico Holocaust & Intolerance Museum founder, Werner Gellert. This collection includes materials from the Shanghai Jewish refugee community.-Jack Humphries Collection--photograph postcards created from photographs believed to have been taken by the British forces after the liberation of Belsen concentration camp. -Peter Grotte-Higley Collection- collection includes vital documents, birth and marriage certificates, identification cards, correspondence, family documents, documents belonging to Holocaust survivor Peter Grotte-Higley. -Holocaust & Concentration Camp Collection- artifacts, documents, and photographs relating to victims, survivors, and resistors during the Holocaust. This collection includes primary source materials.-Peter J. Josselson Collection--materials, mainly correspondence, created by Holocaust survivor Peter (Josif) Josselson. -Kubi Family Collection--artifacts, documents, photographs, and ephemera created and accumulated by Holocaust survivors Kurt and Edith Kubi and their families. -Catherine L. Mueller Collection--materials created and accumulated by independent researcher Catherine L. Mueller. -Native American Collection--a collection that includes journals and various printed materials relating to the Native American and Indigenous experience, particularly in the Southwest. -Nazi Propaganda Collection--artifacts, documents, and ephemera created by the NSDAP and its various departments, offices, groups, and affiliated organizations related to Hitler Youth. This collection includes primary source materials.-Willie Picaro Collection--nine photographs of the liberation of Buchenwald. -Lawrence Rhee Collection--materials relating to the Nuremberg International Military Tribunal war crimes trials that belonged to Lawrence Rhee, who worked as head of photographic evidence during Case No.1.-Rare Book Collection--forty (40) rare and antique books.-Hipolito Paul Valerio Collection-- over 150 original photographs, including concentration camp liberation photographs.-Carol Warren Collection--twenty (20) sepia photograph prints of Hitler in Faulda on April 20, 1935.-Slavery and Freedom-documents and artifacts related to enslavement and the slave trade; includes primary source mate

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

NMHM holds in its collections artifacts, documents, photographs, ephemera, media, and works of art that can contribute to the documentation and interpretation of the mission of the museum; as well as be used to support the exhibition, research, and education programs of the museum. The New Mexico Holocaust Museum & Gellert Center for Education collects in accordance with its mission. The museum restricts its collecting to those objects, books, and images of cultural, historical, or technical significance that can contribute to the documentation and interpretation of the mission of the museum and support the exhibition, research, and education programs of the museum. This may include material that puts the Holocaust and other acts of intolerance in context within the region, state, nation, or world, so long as such material is not available elsewhere within the immediate region and the material does not place an undue burden on overall collections management. An object must meet the following criteria to be accessioned into the permanent collection of the Holocaust and Intolerance Museum of New Mexico:1. It must be relevant to the museum's mission.2. It must be useful for research, exhibition, or education.3. It must be legally and ethically acquired.4. It must come with clear title and without significant encumbrances or restrictions.

Part X : FIN48 Footnote

The Organization is tax-exempt under Section 501(c)(3) of the Internal Revenue Code. The Organization has adopted accounting principles generally accepted in the United States of America as they relate to uncertain tax positions for the year ended June 30, 2024, and has evaluated its tax positions taken for all open tax years. The Organization is not currently under audit nor has the Organization been contacted by this jurisdiction. Management believes that the activities of the Organization is within its tax-exempt purpose and that there are no uncertain tax positions.

Part XII, Line 2D: Other expenses and losses per audited F/S

Event expenses netted w/Revenue $28771 Gift shop exp netted w/Revenue $870

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IRS990/MissionDesc0The mission of the museum is to use lessons and personal stories of the Holocaust and other genocides to educate and inspire communities of upstanders. The museum strives to teach those we serve how to confront hate and bigotry so they can make a difference.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.05$2.14$3.09$4.43$1.34
2024Detailed filing. Detailed filing data is available for this year.$3.58$0.16$3.43$5.44$3.64$1.80
2024Summary only. Only limited summary data is available for this year.$3.58$0.16$3.43$5.44$3.64$1.80
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.13$1.19$2.35$2.47$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.06$1.28$2.07$2.57$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.23$1.37$2.31$2.28$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.61$0.28$1.33$0.85$1.32$0.48
2019Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$1.64$1.59$0.04
2018Summary only. Only limited summary data is available for this year.$1.95$0.19$1.45$1.14$0.32
2017Summary only. Only limited summary data is available for this year.$1.53$0.09$1.42$0.99$0.44
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.21$1.05$0.85$0.75$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.08$0.13$0.95$1.19$0.75$0.44
2014Summary only. Only limited summary data is available for this year.$0.52$0.00$1.02$0.63$0.38
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.73$0.74$0.01
2012Summary only. Only limited summary data is available for this year.$0.17$0.01$0.77$0.77$0.01
2011Summary only. Only limited summary data is available for this year.$0.17$0.02$0.69$0.73$0.04