2026-09-24T07:17:04-07:00 2025-12-31 473103489 Camerlengo & Associates 107 Audubon Road Bldg 2 Ste 110 Wakefield MA 01880 990 2025-01-01 834670212 HOLOCAUST LEGACY FOUNDATION INC HOLO 9789851927 145 TREMONT STREET BOSTON MA 02108 JODY KIPNIS President 2026-09-24 true Joseph Trainor P02264599 7814381416 X 2025 JODY KIPNIS 145 TREMONT STREET BOSTON MA 02108 13290901 false X WWW.HOLOCAUSTLEGACYFOUNDATION.ORG X 2019 MA TO PRESERVE AND PERPETUATE THE MEMORY AND LESSONS OF THE HOLOCAUST FOR FUTURE GENERATIONS. 6 4 4 0 30152803 13259881 0 60155 6220 -30712 30212958 13235389 0 0 385348 400387 450037 588091 5490606 713130 5875954 1563554 24337004 11671835 44064935 80266749 4875777 29406180 39189158 50860569 TO PRESERVE AND PERPETUATE THE MEMORY AND LESSONS OF THE HOLOCAUST FOR FUTURE GENERATIONS. false false 755490 13284681 THE HOLOCAUST LEGACY FOUNDATION IS IN THE PROCESS OF CONSTRUCTING A MUSEUM. 6300 THE HOLOCAUST LEGACY FOUNDATION PROVIDES SUPPORT TO OTHER ORGANIZATIONS THAT HAVE SIMILIAR INTERESTS. 761790 true true false false false false false true false false true false false false true true true false false false false false false true true false false false false true false false false false false false false false false false false false false false false false false true 19 0 true 4 true false false false false false false false 0 false false false false false false false X 6 4 true false false false false false false true true false false true true false true true true true false false MA X JODY KIPNIS 9789851927 18 TREMONT STREET BOSTON MA 02108 JODY KIPNIS President 40.00 0.00 X X 250000 0 1200 TODD RUDERMAN Director 10.00 0.00 X 0 0 0 SCOTT FRANK Director 10.00 0.00 X X 0 0 0 JANICE LIPOF Director 2.00 0.00 X 0 0 0 RICK LIPOF Director 2.00 0.00 X 0 0 0 MATTHEW GOTTESDIENER Director 2.00 0.00 X 0 0 0 250000 1200 1 false true false LEE KENNEDY 122 QUINCY SHORE DRIVE QUINCY MA 02170 CONSTRUCTION 11155337 COMMUNITY COUNSELING 527 MADISON AVENUE NEW YORK NY 10022 FUNDRAISING 450037 SCHWARTZSILVER 75 KNEELAND STREET BOSTON MA 02111 ARCHITECT 396908 LUCI CREATIVE 6950 N CENTRAL PARK AVENUE LINCOLNWOOD IL 60712 DESIGN 182885 MARK ANDERSON CONSULTANTS 730 11TH STREET NW WASHINGTON DC 20001 CONSTRUCTION MANAGEMENT 142297 5 275000 9445053 3539828 13259881 0 6220 6220 0 0 0 0 24800 275000 55512 -30712 0 0 0 13235389 6220 0 0 0 0 250000 187500 37500 25000 0 125916 94437 18887 12592 0 0 24471 18353 3671 2447 0 0 48854 48854 0 450037 450037 0 135612 46049 83423 6140 139748 69874 69874 71652 58505 7740 5407 0 0 36300 27225 5445 3630 18333 9167 9166 0 0 0 0 0 0 EXHIBIT EXPENSE 246230 246230 MISCELLANEOUS 9099 3698 1703 3698 AWARDS 6300 6300 TELEPHONE 1002 752 150 100 0 1563554 761790 213673 588091 539634 5633410 0 26406650 36595270 0 0 0 0 0 7684 23743 37717483 16526891 37717483 501979 263956 0 0 0 82097 32887 44064935 80266749 1657293 3574381 150000 5000000 3000000 20800000 68484 31799 4875777 29406180 X 12782508 14265299 26406650 36595270 39189158 50860569 44064935 80266749 11671835 -424 X X false true X true false X 237800 244076 278872 546153 12411456 13718357 0 0 237800 244076 278872 546153 12411456 13718357 9866691 3851666 17204 67776 83961 47306 6220 222467 0 0 13940824 0.27630 0.49530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 5376123 5376123 32341360 32341360 37717483 ACCRUED PAYROLL 16492 OPERATING LEASE LIABILITY 15307 31799 X 13292427 -424 1950 1526 13290901 -55512 -55512 13235389 1621016 55512 55512 1565504 -1950 -1950 1563554 Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Collection items acquired either through purchase or donation are not capitalized. Purchases of collection items are recorded as decreases in net assets without donor restrictions if purchased with assets without donor restrictions and as decreases in net assets with donor restrictions if purchased with donor-restricted assets. Contributions of collection items are not recognized in the Statement of Activities. Proceeds from deaccessions or insurance recoveries are reflected on the statement of activities based on the absence or existence and nature of donor-imposed restrictions. It is the policy of the Organization that proceeds from the sale of any collection items are to be used to purchase additional collection items or for the direct care of existing collections. Direct care of collections is defined as any activity that involves the protection and preservation of the collection. As of December 31, 2025, The Organizations collection consists of a railcar, which will be available for public display upon the completion of the museum. Part III, Line 4: Description of organization's collections and how it furthers its purpose. RAILCAR Part X : FIN48 Footnote The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Management believes that the Organization operates in a manner consistent with its tax-exempt status at both the state and federal level.The Organization annually files IRS Form 990-Return of Organization Exempt from Income Tax, reporting various information that the IRS uses to monitor the activities of tax-exempt entities. These tax returns are subject to review by the taxing authorities generally for a period of three years after they were filed. The Organization currently has no tax examinations in progress.The Organization evaluates all significant tax positions. As of December 31, 2025, the Organization does not believe that it has taken any tax positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The Organization did not pay any interest or penalties in 2025. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 MISCELLANEOUS INCOME $1950 Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING EXPENSES $55512 X X X X X X X true COMMUNITY COUNSELING 527 MADISON AVENUE NEW YORK NY 10022 CONSULTING false 450037 450037 MA FROM VISION TO REALITY 299800 275000 24800 55512 299800 275000 24800 55512 55512 -30712 X true true X false false false false false false false false false JODY KIPNIS President 240000 10000 1200 251200 Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part VI, Section A, Line 2 ONE BOARD MEMBER EMPLOYEES ANOTHER BOARD MEMBER FOR LEGAL SERVICES. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT. ONCE THE FORM HAS BEEN APPROVED BY MANAGEMENT, A COPY IS SENT TO ALL BOARD MEMBERS. Form 990, Part VI, Section B, Line 12c EACH YEAR THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS AND EMPLOYEES. THEY REVIEW THE POLICY AND SIGN A STATEMENT INDICATED THAT THEY UNDERSTAND THE POLICY AND HAVE REPORTED ALL POTENTIAL CONFLICTS DURING THE PAST YEAR IN ACCORDANCE WITH THE POLICY AND WILL REPORT ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED TO DETERMINE IF A CONFLICT ACTUALLY EXISTS. IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT, THE BOARD REVIEWS THE TRANSACTION AND A VOTE IS TAKEN AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION. Form 990, Part VI, Section B, Line 15a ANNUALY THE BOARD CONDUCTS A PERFORMANCE REVIEW AND EVALUATION OF THE PRESIDENT. THE REVIEW ALSO ESTABLISHES THE INDIVIDUAL'S COMPENSATION FOR THE FOLLOWING YEAR. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2c THE BOARD OF DIRECTORS APPROVES THE SELECTION OF THE INDEPENDENT ACCOUNTANT AND OVERSEES ALL ASPECTS OF THE AUDIT.