Witness Institute Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
The Witness Institute, founded by Rabbi Dr. Ariel Burger and Elisha Wiesel, works to foster a new movement of creative, powerful, and highly effective moral education. (Continued on Schedule O)
- Income
- $316,052
- Spending
- $487,795
- Spent on programs
- 76%
- Reserves
- -2.4 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 1
- Highest pay
- $192,859, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 15 out of 100. Higher than 1% of charities in its peer group (civil rights, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 257% of what it owns.
Living within its means
0 of 15Spending exceeded income by 54% of income.
Income trend
0 of 15Income fell 38% on the year before.
Spending floor
15 of 1576% of spending went to programs and raising each dollar of donations cost 23 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 90 out of 100. Higher than 69% of charities in its peer group (civil rights, $250k to $1m).
Independent board
18 of 252 of 3 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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 (3)
- $172,500 spent. Witness Toolkit Website and Memory Circles: We continued to develop our new website to serve as a digital repository for our content, so that our community of Fellows, alumni, advisors, and program partners can access the texts and tools we have developed over the past several years. We designed the site to serve as well for others seeking accessible, engaging, and effective tools and resources for conversations about contemporary issues, as we explore new public programs. We also piloted the Memory Circles program in three initial small groups exploring moral education through study, discussion, and practice, inspired and informed by Professor Wiesel.
- $152,643 spent. The Witness Fellowship:The Witness Fellowship trains the next generation of emerging leaders in the approach of Nobel laureate, author, and human rights activist Elie Wiesel. In 2024 we grew our community of Fellows from 28 to 38, supported new connections between and among cohorts, and supported each Fellow to develop a project to translate what theyve learned into impact in their communities. We held our annual in-person retreat in August, where we deepened our work together with a combination of study, practices, discussion, and storytelling. We also offered all-cohort programs special guest speakers, and began to offer some alumni key contract professional roles to support our work
- $44,475 spent. All other programs and initiatives.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 October 13, 2026.
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 November 6, 2026.
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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2022.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 November 4, 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.