Dave & Mary Alper Jewish Community Center Inc

Nonprofit profile at a glance

EIN: 592736411
IRS 990 coverage: 2009–2024
Forms available: Form 990 2024
Location: Miami, FL, USA
Phone: 3052719000
Rating: 80
Verdict: STRONG
Rating confidence: Standard
Sector: Neighborhood Centers
Affiliation: Judaism

Official website

Reported finances

Revenue: $9,195,038
Expenses: $9,956,873
Assets: $9,279,127
Liabilities: $8,105,704

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

Leadership & pay

24 people listed

Executive titles in this filing

IRENE TZANANI (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

IRENE TZANANI (CHIEF EXECUTIVE OFFICER): $231,828 total reported compensation
LUZ ANGELA FLOREZ (CHIEF FINANCIAL OFFICER): $165,772 total reported compensation
MARK A CHELLAS (TENNIS DIRECTOR): $149,158 total reported compensation

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

Overview

Mission

To preserve and strengthen the south dade jewish community by providing programs and services that are rooted in and promote jewish values, ethics and traditions and that meet the social, cultural, recreational and educational needs of south dade jews.

What it reported doing in 2024

Community services - the center, through various activities such as literary, visual and performing arts, community events, and fitness activities that are planned throughout the year, offers members of all ages a number of ongoing wellness programs and activities that strengthen both body and mind, with fitness programs, training, aquatics programs, sports programs, including instructors and trainers to provide members the knowledge, motivation and tools in reaching fitness goals and healthy lives. Tennis, aquatics and fitness are open approximately 350 days out of the year. The organization had approximately 40 cultural events throughout the year.

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 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

Financial Efficiency: 81
Transparency & Controls: 79
Accountability: 95
Sustainability: 23
Growth: 80

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 90.9%; rating input score 91
Program expense ratio: 83.9%; rating input score 84
Fundraising efficiency: $6.26 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
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: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: -8.3%; rating input score 15; 15th percentile among comparable filings
Total-asset coverage ratio: 0.93; rating input score 35; 35th percentile among comparable filings
Liabilities to assets ratio: 0.87; rating input score 8; 8th percentile among comparable filings
Officer compensation ratio: 6.9%; rating input score 42; 42nd percentile among comparable filings

Growth

Program expense growth: 2.9% per year; rating input score 100; 27th percentile among comparable filings
Revenue growth: 2.8% per year; rating input score 100; 25th percentile among comparable filings
Asset growth: -2.4% per year; rating input score 0; 7th percentile among comparable filings

Details

Where the money goes: 90.9% of revenue deployed · 83.9% of spending went to programs
Governance: 20 of 20 board members independent · 8 of 9 filing controls reported
Programs: 3 filed program accomplishments · $8.4M in reported program spending
Leadership: top reported pay $232K · 24 people listed · 2 of 6 pay-setting controls reported
Highest-paid contractors: 3 contractors listed · $592K reported
Consistency: 33 of 33 current checks pass
Schedules: 6 filed schedules · includes major donors and executive pay
Filing history: 16 filing years from 2009 to 2024
Contacts: How to reach this organization
Money network: 4 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 23/100.
High — Sustainability: Operating margin scored 15/100.
High — Growth: Asset growth scored 0/100.
Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
Review — Accountability: Governance controls: Document-retention policy not reported.
High — Sustainability: Liabilities to assets ratio scored 8/100.
Moderate — Sustainability: Officer compensation ratio scored 42/100.