Civic Intelligence

T of L Inc

EIN 88-1323223 • 501(c)3 • Pittsburgh, PA

990-N CoverageNTEE A23

Profile

The tree of life is a 501(c)(3) nonprofit organization based in pittsburgh, pennsylvania. Our mission is to uproot antisemitism by preserving the memory of those lost on october 27, 2018-the deadliest antisemitic attack in u.s. History-and transforming the site into a center for education, remembrance, bridging, and celebration.the new tree of life is a locally grounded institution with national reach that honors the lives lost and inspires people everywhere to confront antisemitism and all forms of identity-based hate.upon completion, the building will house the first museum dedicated to exploring the history and contemporary reality of antisemitism in america; a memorial to those murdered in the attack; a sacred sanctuary; and spaces for education, public programming, and dialogue. It will serve as a national destination for learning, remembrance, and action.

2000 Technology Drive 220Pittsburgh, PA 15219

www.rememberrebuildrenew.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.03x

Higher debt load relative to assets than 36% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

19th percentile

0.05x

Higher debt load relative to revenue than 19% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2025

Net Margin

93rd percentile

68%

Higher net margin than 93% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$297,477

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

NTEE A • $25M-$50M nonprofits • Source year 2025

Asset Growth

95th percentile

39%

Faster asset growth than 95% of similar nonprofits.

NTEE A • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

79th percentile

31%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$25,115,209

Up $7,088,405 (+39%) from 2024

Liabilities

Down

$628,760

Down $308,123 (-33%) from 2024

Net Assets

Up

$24,486,449

Up $7,396,528 (+43%) from 2024

Revenue

Up

$11,483,812

Up $2,699,533 (+31%) from 2024

Expenses

Down

$3,629,027

Down $200,288 (-5.2%) from 2024

Net Income

Up

$7,854,785

Up $2,899,821 (+59%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2023: $10,923,522Liabilities 2023: $637,369Net Assets 2023: $10,286,1532023Assets 2024: $18,026,804Liabilities 2024: $936,883Net Assets 2024: $17,089,9212024Assets 2025: $25,115,209Liabilities 2025: $628,760Net Assets 2025: $24,486,4492025

Highlighted filing

2025

Assets$25,115,209
Liabilities$628,760
Net Assets$24,486,449

Operations Trend

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

$15M$10M$5.0M$0Revenue 2023: $12,847,429Expenses 2023: $2,606,685Net Income 2023: $10,240,7442023Revenue 2024: $8,784,279Expenses 2024: $3,829,315Net Income 2024: $4,954,9642024Revenue 2025: $11,483,812Expenses 2025: $3,629,027Net Income 2025: $7,854,7852025

Highlighted filing

2025

Revenue$11,483,812
Expenses$3,629,027
Net Income$7,854,785

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 21, 2026
Return Version
2024v5.5
Gross Receipts
$11,532,016
Mission and Program Overview

Mission

The tree of life is a 501(c)(3) nonprofit organization based in pittsburgh, pennsylvania. Our mission is to uproot antisemitism by preserving the memory of those lost on october 27, 2018-the deadliest antisemitic attack in u.s. History-and transforming the site into a center for education, remembrance, bridging, and celebration.the new tree of life is a locally grounded institution with national reach that honors the lives lost and inspires people everywhere to confront antisemitism and all forms of identity-based hate.upon completion, the building will house the first museum dedicated to exploring the history and contemporary reality of antisemitism in america; a memorial to those murdered in the attack; a sacred sanctuary; and spaces for education, public programming, and dialogue. It will serve as a national destination for learning, remembrance, and action.

Tree of life is on a mission to uproot antisemitism by remembering those taken from us and building relationships across difference to repair our world.we are creating a new, locally grounded institution with broad national impact. The reimagined tree of life is a place that will celebrate jewish life and tradition and remember each victim and the horror that happened here on this sacred ground. It is a place that educates people of all ages and backgrounds, builds connection, and inspires courageous action to create compassionate communities.hate does not exist in isolation. Antisemitism often appears with other forms of bigotry against historically marginalized groups. Uprooting one form of hatred will reduce other forms as well. Tree of life is positioned to be a leader in the anti-hate movement. Like visitors to ground zero in new york city and auschwitz in poland, visitors to the site of the 10/27 attack will experience a deeper connection to the tragedy as they

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,793,136$8,247,439▲ $6,454,303
Land, Buildings, and Equipment, Net$6,349,415$7,063,518▲ $714,103
Pledges and Grants Receivable$6,265,645$6,573,438▲ $307,793
Investments Other Securities$1,261,094$1,326,275▲ $65,181
Prepaid Expenses and Deferred Charges$127,913$136,151▲ $8,238
Total Assets$18,026,804$25,115,209▲ $7,088,405
Other Assets Total$2,229,601$1,768,388▼ $461,213
Liabilities
Other Liabilities$259,608$319,437▲ $59,829
Accounts Payable and Accrued Expenses$677,275$309,323▼ $367,952
Total Liabilities$936,883$628,760▼ $308,123
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,945,346$20,569,008▲ $6,623,662
Net Assets With Donor Restrictions$3,144,575$3,917,441▲ $772,866
Total Net Assets Fund Balance$17,089,921$24,486,449▲ $7,396,528
Total Liabilities and Net Assets / Fund Balance$18,026,804$25,115,209▲ $7,088,405

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,063,518-$7,063,518
Other Assets Org$1,249,658--
Other Securities$1,326,275--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carole ZawatskyCEOFT$279,878$17,599$297,477
Robin CohenCfooFT$187,815$34,919$222,734

Board Members and Trustees

NameTitle
Michael BernsteinBoard Chair
Jeffrey SolomonBoard Vice Chair
Diane RosenthalBoard Secretary
Jason KushnerBoard Treasurer
Warner MacklinBoard Vice Treasurer
Alan HausmanDirector
Andrew StewartDirector
Anthony WilliamsDirector
Bonnie Van KirkDirector
Jeffrey LetwinDirector
Jo RechtDirector
Kent McelhattanDirector
Larry LebowitzDirector
Max GelernterDirector
Meryl AinsmanDirector
Ramsey LyonsDirector
Sam ReimanDirector
Sheila FineDirector
Steve HalpernDirector
Rabbi Jeffrey MyersEx-oficio
Lori ShapiroHonorary Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Community Counseling Services LLCFundraising Consulting527 MADISON AVE 5TH FLOOR, New York, NY 10022$258,948
Brownstein Hyatt Farber Schreck LLPLegal Services675 15TH STREET SUITE 2900, Denver, CO 80202$186,859
Jfw LLCOwner's Representative For Construction18310 MONTGOMERY VILLAGE AVE, Gaithersburg, MD 20879$176,738
Revenue and Support

Revenue Composition

Contributions and Grants
$11,240,098
Program Service Revenue
$18,522
Investment Income
$189,734
Other Revenue
$35,458
All Other Contributions
$10,931,799
Change in Net Assets
$7,854,785

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,483,812
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$115,643
Total Revenue per Audited Statements
$11,599,455
Total Revenue per Form 990
$11,483,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,145,329
Salaries, Compensation, and Employee Benefits$1,419,480
Total Fundraising Expense$565,342
Grants and Similar Amounts Paid$64,218
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$428,867$134,253$107,815$670,935
Current Officers, Directors, Trustees, and Key Employees$320,167$100,225$80,489$500,881
Occupancy$163,503$30,492-$193,995
Other Employee Benefits$106,626$33,378$26,805$166,809
Payroll Taxes$51,683$16,179$12,993$80,855
Advertising$65,291$4,869$3,127$73,287
Grants to Domestic Orgs$57,493--$57,493
Office Expenses$21,524$32,208$2,604$56,336
Information Technology-$41,329-$41,329
Travel$36,959$2,696$258$39,913
Insurance-$23,361-$23,361
Other Expenses$12,000$251$0$12,251
Grants to Domestic Individuals$6,725--$6,725
Fees for Service Investment Mgmnt Fees-$5,119-$5,119
Total Functional Expenses$2,503,824$559,861$565,342$3,629,027

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,629,027
Expenses per Audited Statements$3,623,908
Total Expenses per Audited Statements$3,623,908
Expenses Not Reported on Financial Statements$5,119
Other Expense Adjustments$5,119
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Historical Society of Western PennsylvaniaPittsburgh, PA-General Support$25,000
Shaler Area High SchoolPittsburgh, PA-General Support$5,900
Jeannette City School DistrictJeannette, PA-General Support$5,500
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligations$319,437
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 B, Line 11B

The 990 will be distributed to the finance committee for review and then it will be reviewed by the board of directors.

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

The conflict of interest policy is self reported by the board of directors and the board updates it on a yearly basis.

Form 990, Part VI, Section B, Line 15A

The board of directors sets and reviews the compensation of the ceo and the cfoo based on annual budget.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
T of L Inc
EIN
88-1323223
Phone
4128017020
Address
2000 TECHNOLOGY DRIVE 220, PITTSBURGH, PA 15219
Doing Business As
Tree of Life Inc

Signing Officer

Name
Carole Zawatsky
Title
CEO
Phone
4128017020
Signed
2026-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carole Zawatsky
Formed
2022
Legal Domicile
Pa
Voting Board Members
19
Independent Board Members
19
Employees
10
Volunteers
30

Preparer

Firm
Zinner & Co Llp
Address
3201 ENTERPRISE PARKWAY SUITE 410, CLEVELAND, OH 44122-7329
Preparer
Susan D Krantz
Phone
2168310733
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Encounter the violent consequences of antisemitism and learn about the people who were taken. At tree of life, we ask big questions of humanity as we bring together a cross section of the greatest minds for discussion and reflection. Through these difficult but important conversations, meaningful connections are made and individuals are inspired to take courageous action. Memorial- the grounds of the reimagined tree of life will serve as the home of the official memorial of the deadliest antisemitic attack in united states history. Designed by daniel libeskind, the memorial honors the 11 lives taken from us on 10/27 while providing an outdoor space for public and communal reflection at the corner of shady and wilkins avenues. Museum and education center- designed in collaboration with tree of life's academic advisory council of leading historians, scholars, and museum professionals, the museum and education center at tree of life will be a place that tells the story of antisemitism in america and equips visitors with the tools and confidence to take action to stand against hate in their own communities. Institute for countering hate and antisemitism- the tree of life institute for countering hate and antisemitism places the health of a community at the center of its strategy to uproot hate. By bridging empathy, understanding, and connection across differences, the institute will become a catalyst for building relationships that can transcend divisive boundaries. Center for jewish life and culture- through dynamic programming, visitors will be invited to explore big topics and questions that expand their understanding and connection to jewish life and culture. The center is where the journey into the heart of jewish culture and tradition begins, transcending boundaries and building bridges of knowledge, respect, and unity through a range of jewish experiences. In collaboration with established local and national partners, the center will work to co-create community-wide programs, such as jewish film festivals and speaker series that celebrate and strengthen human connection.

Form 990, Part III, Line 1

The tree of life, inc. Was formally established on march 1, 2022, and began financial and operational activity in september 2022. The organization was launched with more than $2 million in unsolicited contributions from individuals across the country who were moved to take action in the aftermath of the attack. Additional funds are being raised through the remember rebuild renew (rrr) campaign, which includes cash, pledges, and in-kind contributions related to construction, programming, operations and an endowment. A final design is complete and construction on the building will begin in early 2026. The tree of life framework fully integrates both the holocaust center of pittsburgh (hcop) and the light education initiative (leadership through innovation in genocide and human rights teaching). Hcop, previously operated by the jewish federation of greater pittsburgh, continues to lead high-impact public programming and educational efforts. Light is tree of lifes k-12 educational program offering, equipping school age learners to identify and confront hate in their own lives through experiential and dialogue-based learning. The tree of life hosts its own robust adult public programming, including a national traveling exhibition and associated programming.

Form 990, Part III, Line 2

Light is tree of lifes k-12 educational program offering, equipping school age learners to identify and confront hate in their own lives through experiential and dialogue-based learning. The tree of life hosts its own robust adult public programming, including a national traveling exhibition and associated programming.

FORM 990, PART XI, LINE 9:

Change in value of perpetual trusts of $58,460 for the year ended june 30, 2025 58,460.

Form 990, Part XII, Line 2C

The finance committee assumes responsibility for the oversight of the audit of its financial statements and selection of the independent accountant.

Financial Statement Notes

PART III, LINE 4:

Several artifacts are held by t of l, inc for display at the new completed building for public viewing.

PART X, LINE 2:

As of july 1, 2023 and for the years ended june 30, 2025 and 2024, the organization had not engaged in any activity which management considers to be activity that could result in a loss of its 501(c)(3) irs designation. As well, management does not consider any of the activity of the organization to be considered unrelated business income that could result in income tax. For the years ended june 30, 2025 and 2024, there was no tax interest or penalties reflected in the statement of activities or in the statement of financial position. The organization follows gaap for uncertainty in income taxes and its income tax filings are subject to audit by various taxing authorities. In evaluating the organizations activities, the organization believes its position of tax-exempt status is appropriate based on current facts and circumstances.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of perpetual trusts 58,460. Investment expenses -5,119.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Investment expenses 5,119.

Raw XML AppendixShowing 400 of 681 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TREE OF LIFE IS ON A MISSION TO UPROOT ANTISEMITISM BY REMEMBERING THOSE TAKEN FROM US AND BUILDING RELATIONSHIPS ACROSS DIFFERENCE TO REPAIR OUR WORLD.WE ARE CREATING A NEW, LOCALLY GROUNDED INSTITUTION WITH BROAD NATIONAL IMPACT. THE REIMAGINED TREE OF LIFE IS A PLACE THAT WILL CELEBRATE JEWISH LIFE AND TRADITION AND REMEMBER EACH VICTIM AND THE HORROR THAT HAPPENED HERE ON THIS SACRED GROUND. IT IS A PLACE THAT EDUCATES PEOPLE OF ALL AGES AND BACKGROUNDS, BUILDS CONNECTION, AND INSPIRES COURAGEOUS ACTION TO CREATE COMPASSIONATE COMMUNITIES.HATE DOES NOT EXIST IN ISOLATION. ANTISEMITISM OFTEN APPEARS WITH OTHER FORMS OF BIGOTRY AGAINST HISTORICALLY MARGINALIZED GROUPS. UPROOTING ONE FORM OF HATRED WILL REDUCE OTHER FORMS AS WELL. TREE OF LIFE IS POSITIONED TO BE A LEADER IN THE ANTI-HATE MOVEMENT. LIKE VISITORS TO GROUND ZERO IN NEW YORK CITY AND AUSCHWITZ IN POLAND, VISITORS TO THE SITE OF THE 10/27 ATTACK WILL EXPERIENCE A DEEPER CONNECTION TO THE TRAGEDY AS THEY
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IRS990/Desc0THE TREE OF LIFE, INC. IS WORKING TO UPROOT ANTISEMITISM BY REMEMBERING THE LIVES OF THE LOVED ONES TAKEN ON OCTOBER 27, 2018, AND BUILDING RELATIONSHIPS ACROSS DIFFERENCES TO REPAIR OUR WORLD. THE REIMAGINED TREE OF LIFE IS A PLACE THAT WILL CELEBRATE JEWISH LIFE AND TRADITION AND REMEMBER EACH VICTIM AND THE HORROR THAT HAPPENED FROM THE 2018 PITTSBURGH SYNAGOGUE SHOOTING. IT IS A PLACE THAT PROVIDES PROGRAMMING AND A MUSEUM TO EDUCATE PEOPLE OF ALL AGES AND BACKGROUNDS, BUILDS CONNECTIONS, AND INSPIRES COURAGEOUS ACTION TO CREATE COMPASSIONATE COMMUNITIES.
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IRS990/Form990PartVIISectionAGrp/PersonNm5ALAN HAUSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6JASON KUSHNER
IRS990/Form990PartVIISectionAGrp/PersonNm7LARRY LEBOWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm8JEFFREY LETWIN
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IRS990/Form990PartVIISectionAGrp/PersonNm14DIANE ROSENTHAL
IRS990/Form990PartVIISectionAGrp/PersonNm15SAM REIMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EX-OFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/MissionDesc0THE TREE OF LIFE IS A 501(C)(3) NONPROFIT ORGANIZATION BASED IN PITTSBURGH, PENNSYLVANIA. OUR MISSION IS TO UPROOT ANTISEMITISM BY PRESERVING THE MEMORY OF THOSE LOST ON OCTOBER 27, 2018-THE DEADLIEST ANTISEMITIC ATTACK IN U.S. HISTORY-AND TRANSFORMING THE SITE INTO A CENTER FOR EDUCATION, REMEMBRANCE, BRIDGING, AND CELEBRATION.THE NEW TREE OF LIFE IS A LOCALLY GROUNDED INSTITUTION WITH NATIONAL REACH THAT HONORS THE LIVES LOST AND INSPIRES PEOPLE EVERYWHERE TO CONFRONT ANTISEMITISM AND ALL FORMS OF IDENTITY-BASED HATE.UPON COMPLETION, THE BUILDING WILL HOUSE THE FIRST MUSEUM DEDICATED TO EXPLORING THE HISTORY AND CONTEMPORARY REALITY OF ANTISEMITISM IN AMERICA; A MEMORIAL TO THOSE MURDERED IN THE ATTACK; A SACRED SANCTUARY; AND SPACES FOR EDUCATION, PUBLIC PROGRAMMING, AND DIALOGUE. IT WILL SERVE AS A NATIONAL DESTINATION FOR LEARNING, REMEMBRANCE, AND ACTION.
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