Alliance Israelite Universelle

What it reported doing in 2024

The filing organization (aiu or alliance) controls and operates four schools in france: enio georges leven in the east of paris, enio gustave leven in the west of paris, osaiuf in pavillons-sous-bois in the north paris suburbs and since 2016 alliance rachi primaire college lycee in the west of paris. The first three schools were created by alliance. Enio (ecole normale israelite orientale) was established in 1865 to train teachers to create and run schools in poor communities of north africa. Aiu's first school was created in morocco in 1862. At the time morocco was a french colony and mastering the french language was one of the keys to success. Following the second world war, decolonisation and the movement of french speaking populations, aiu changed its focus to running its schools in france. Today enio's program has changed to general studies for all students. Osaiuf was created in 1963. Aiu closed its operations in nice in the south of france at the end of the 08/31/2020 accounting period.to the extent permitted by the state, alliance sets the curriculum for the above schools, sets teaching methods, is involved in hiring and firing teachers, and is substantially involved in daily operations. A team of aiu employees is dedicated exclusively to daily operations. The schools are linked to the french public education system, so the state is also substantially involved. For example, if one of the schools needs a mathematics teacher, a request must be made to the french ministry of education which sends a candidate or candidates. As one can imagine, the state also sets basic curriculum requirements.the above schools provide education from the elementary level through junior high ("college" in french) and high school ("lycee"). In addition, since 2012, aiu offers for the first time in its 160 year history a university level program.the operation and support of the above four schools consume by far the major part of aiu's human and financial resources.

Financial Efficiency

• Mission deployment rate: 100%; rating input score 100
• Program expense ratio: 89.6%; rating input score 90
• Fundraising efficiency: $35.13 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

• Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: 3 of 8 controls in place; rating input score 38
  • Claims monitoring procedures: Pass
  • Requires narrative reports: Limited
  • Conducts field audits: Pass
  • May suspend future funding: Limited
  • Requires financial reports: Pass
  • Conducts site visits: Limited
  • Requires grant agreements: Limited
  • May require repayment: Limited
• Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
• 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: 7 of 9 controls in place; rating input score 78
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Fail
  • Document-retention policy: Fail
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: -105.9%; rating input score 1; 1st percentile among comparable filings
• Total-asset coverage ratio: 4.19; rating input score 81; 81st percentile among comparable filings
• Liabilities to assets ratio: 0.49; rating input score 22; 22nd percentile among comparable filings
• Officer compensation ratio: 14%; rating input score 20; 20th percentile among comparable filings

Growth

• Program expense growth: -0.1% per year; rating input score 0; 13th percentile among comparable filings
• Revenue growth: -26.8% per year; rating input score 0; 1st percentile among comparable filings
• Asset growth: -4.2% per year; rating input score 0; 4th percentile among comparable filings