Agency for Jewish Learning Co the Jewish Federation of Pittsburgh

Nonprofit profile at a glance

EIN
201112801
IRS 990 coverage
2011–2015
Forms available
Form 990 2015
Location
Pittsburgh, PA, USA
Phone
4126818000
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$127,996
Expenses
$219,204
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • STEPHEN MORITZ (PRESIDENT)
  • RANDY WHITLATCH (VICE PRESIDENT)
  • PETER BRAASCH (VICE PRESIDENT)
  • ARTHUR GOLDBERG (ACTING EXECUTIVE DIRECTOR)

Highest reported compensation

  • ARTHUR GOLDBERG (ACTING EXECUTIVE DIRECTOR): $49,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ajl's mission has always been to nurture a thriving jewish community in the greater pittsburgh area and to build the community's capacity to deliver inspiring jewish learning experiences to the largest number of people.

What it reported doing in 2015

The ajl offered a variety of courses and programs to encourage personal growth and high level jewish learning from early childhood education through adulthood, including hebrew language courses, continuing legal education seminars, judiac studies courses, speakers and leadership education programs. The board of directors has worked in conjunction with the jewish federation of greater pittsbburgh (a 501(c)(3) organization EIN #25-1017602) to continue the mission of the organization and forwarded designated funds as detailed in the attached schedule n. See schedule o for termination and dissolution explanation.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 4
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -71.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 22.4%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -70.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -32.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -32.9% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $194K in reported program spending
  • Leadership: top reported pay $49K · 15 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.