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Passes our checks

Open to Debate Foundation

EIN 27-1022579 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak36 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE ORGANIZATION'S MISSION IS TO ENGAGE BROADER AUDIENCES IN THE ORGANIZATION'S MISSION TO ADDRESS EXTREME POLARIZATION THROUGH DEBATE. IN ADDITION TO REPOSITIONING THE ORGANIZATION IN THE MARKET WITH A MORE ACCESSIBLE NAME, OPEN TO DEBATE PRODUCES A WEEKLY SERIES OF PROVOCATIVE AND INFORMATIVE DEBATES ONLINE AND AT LIVE VENUES THROUGHOUT THE UNITED STATES. THE GOALS OF THIS INITIATIVE ARE (1) TO RAISE THE LEVEL OF PUBLIC DISCOURSE ON OUR MOST DIVISIVE ISSUES, (2) TO PROVIDE A WEEKLY FORUM FOR INTELLIGENT DISCUSSION, GROUNDED IN CIVIL DIALOGUE, FACTS AND INFORMED BY REASONED ANALYSIS, (3) TO TRANSCEND THE TOXICALLY EMOTIONAL AND THE REFLEXIVELY IDEOLOGICAL ARGUMENTS THAT ARE DIVIDING AMERICANS, (4) TO ENCOURAGE RECOGNITION THAT UNDERSTANDING OPPOSING VIEWPOINTS IS WHAT CAN BUILD EMPATHY AND BRIDGE THE DIVIDE, AND (5) TO ENGAGE AMERICAN CITIZENS AS ACTIVE PARTICIPANTS IN FAIR AND BALANCED DEBATE.

Income
$5.2 million
Spending
$5.5 million
Spent on programs
70%
Reserves
-1 months of spending
Largest source of income
donations and private grants, 98%
Employees
17
Volunteers
14
Highest pay
$414,178, ceo/director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 36 out of 100. Higher than 5% of charities in its peer group (social science, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    2 of 20

    It owes 92% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    15 of 15

    Income rose 17% on the year before.

  • Spending floor

    15 of 15

    70% of spending went to programs and raising each dollar of donations cost 18 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 70 out of 100. Higher than 19% of charities in its peer group (social science, $1m to $10m).

  • Independent board

    25 of 25

    10 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $3.9 million spent. TO ADVANCE OUR MISSION OF RESTORING BALANCE, FACTS, REASONED ANALYSIS, AND CIVILITY TO AMERICAN PUBLIC DISCOURSE, OPEN TO DEBATE PRODUCES 52 EPISODES FOR PUBLIC RADIO DISTRIBUTION, WHICH IS DISTRIBUTED AS A PODCAST, VIDEO SERIES, AND COMPANION NEWSLETTER. TO MEET THE DEMAND FOR WEEKLY CONTENT PRODUCTION, WE DEVELOPED A VIRTUAL DEBATE PLATFORM TO ALLOW FOR LIVE AUDIENCES AND MEMBERS OF THE MEDIA TO ENGAGE WITH DEBATERS IN REAL TIME ACROSS THE COUNTRY, WHICH RESULTED IN HUNDREDS OF NEW JOURNALIST ENGAGEMENTS AND TENS OF THOUSANDS OF NEW ONLINE SUBSCRIBERS. MORE THAN 300 PUBLIC RADIO STATIONS NOW CARRY THE WEEKLY PROGRAM, AND ANOTHER 50 STATIONS BROADCAST SELECT EPISODES. THE PROGRAM IS CARRIED IN MORE THAN 50% OF THE TOP 25 NPR MARKETS, INCLUDING #1, WNYC, WITH AN ESTIMATED 4.3 MILLION LISTENERS ACROSS THE COUNTRY IN 2025. DEBATES ARE ALSO SYNDICATED ON REAL CLEAR MEDIA'S DIGITAL PROPERTIES, ON SOCIAL MEDIA PLATFORMS AND ON THE YOUTUBE CHANNEL, WITH OVER 280K SUBSCRIBERS. OPEN TO DEBATE'S PRIMARY PUBLIC SERVICE IS THE PRODUCTION OF A WEEKLY DEBATE PROGRAM. LEADING THINKERS AND AUTHORITIES ON THE ISSUES ARGUE ON EACH SIDE OF A CONSEQUENTIAL QUESTION. A MODERATOR KEEPS THE PROCEEDINGS ORDERLY, RESPECTFUL, AND CIVIL. EACH SIDE ATTEMPTS TO PERSUADE THE AUDIENCE TO CHANGE THEIR MINDS OR REINFORCE THEIR BELIEFS. THIS ADVERSARIAL CONTEXT IS ELECTRIC, ADDING DRAMA AND EXCITEMENT TO THE EXPERIENCE.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 2009.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.