Osher Marin Jewish Community Center
Legal name: Bernard Osher Marin Jewish Community Center
Nonprofit profile at a glance
- EIN
- 680360243
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Jun 2026
- Forms available
- Form 990 2024
- Location
- San Rafael, CA, United States
- Phone
- (415) 444-8002
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Neighborhood Centers
- Affiliation
- Judaism
Reported finances
- Revenue
- $13,109,295
- Expenses
- $14,089,018
- Assets
- $15,716,154
- Liabilities
- $11,268,581
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- DANIEL BARENBAUM (PRESIDENT)
- PAUL CASTRO (VICE PRESIDENT)
- JUDY WOLFF-BOLTON (CEO)
Highest reported compensation
- JUDY WOLFF-BOLTON (CEO): $218,998 total reported compensation
- TIMOTHY EGAN (CFO): $177,646 total reported compensation
- SAMANTHA KELMAN (COO): $175,523 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Since its founding in 1948, the Osher Marin Jewish Community Center has played a vital role in Marin County as a place to celebrate, strengthen, and sustain Jewish life and culture, to build cross-cultural understanding, and to enrich the lives of those in the community at large. We are a place for people of all ages, faiths, and backgrounds to participate in cultural experiences, community events, and recreational activities.
What it reported doing in 2024
Nursery school - infant/toddler daycare and preschool classes designed to provide educational, social, and cultural enrichment. Expanded number of program offerings.
Operating model
- Revenue model
- Earned-program. 83% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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: 74
- Transparency & Controls: 83
- Accountability: 100
- Sustainability: 23
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.5%; rating input score 84
- Program expense ratio: 77.4%; rating input score 77
- Fundraising efficiency: $4.62 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: 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; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -7.5%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 1.12; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.72; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 9.2%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: -1.2% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: 1.3% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: -1.4% per year; rating input score 0; 7th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 83.5% of revenue deployed · 77.4% of spending went to programs
- Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $10.9M in reported program spending
- Leadership: top reported pay $219K · 27 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $849K reported
- Consistency: 34 of 34 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- 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 — Financial Efficiency: Fundraising efficiency scored 19/100.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.
- High — Sustainability: Officer compensation ratio scored 24/100.