B'nai B'rith Youth Organization

Nonprofit profile at a glance

EIN
311794932
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Washington, DC, USA
Phone
2028576633
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Youth Development – Religious Leadership
Affiliation
Judaism

Official website

Reported finances

Revenue
$40,405,525
Expenses
$46,314,430
Assets
$23,452,418
Liabilities
$10,955,435

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • MATTHEW GROSSMAN (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • MATTHEW GROSSMAN (CHIEF EXECUTIVE OFFICER): $727,913 total reported compensation
  • ROBYN G JUDELSOHN (CHIEF MOVEMENT EXPERIENCES OFFICER): $311,913 total reported compensation
  • ARYEH FURST (CHIEF FINANCIAL OFFICER): $299,384 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bbyo is the leading pluralistic teen movement aspiring to involve more jewish teens in more meaningful jewish experiences. Rooted in over 100 years of tradition, bbyo has provided exceptional identity enrichment and leadership development experiences for hundreds of thousands of jewish teens. Across north america and dozens of other countries, jewish teens connect with one another, volunteer in their communities, celebrate their jewish heritage, and prepare for leadership roles, all within a jewish context.

What it reported doing in 2024

Teen programs & membership services: bbyo provides jewish youth valuable opportunities to develop their leadership skills, embrace their role in democracy and citizenship, strengthen their involvement in social justice, and increase their knowledge of jewish heritage. These experiences are made available to middle and high school teens through a host of varied and rich programs, such as bbyo's aza/bbg teen-led governance model based on experiential democracy and bbyo's various summer immersive experiences in domestic leadership seminars and global travel.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 93% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 64
  • Accountability: 95
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.4%; rating input score 99
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: $7.76 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 83.2%; rating input score 83; 17th 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.6%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 99.4% of revenue deployed · 86.6% of spending went to programs
  • Governance: 23 of 23 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $40.1M in reported program spending
  • Leadership: top reported pay $728K · 32 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $8.2M reported
  • Consistency: 40 of 42 current checks pass · 2 findings to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.