Ellen E & Victor J Cohn Supporting Foundation
Nonprofit profile at a glance
- EIN
- 311606939
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Cleveland, OH, USA
- Phone
- 2165932900
- Rating
- 60
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
- Affiliation
- Judaism
Reported finances
- Revenue
- $555,414
- Expenses
- $249,109
- Assets
- $844,415
- Liabilities
- $318,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- VICTOR J COHN (TRUSTEE & PRESIDENT)
Highest reported compensation
- MOZELLE JACKSON (TREASURER): $340,473 total reported compensation
- MINDEE FREDMAN (ASST. SECRETARY AS OF 3/4/2025): $215,216 total reported compensation
- KARI BLUMENTHAL (ASST. TREASURER): $183,816 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Further the charitable, educational, and religious purposes of the jewish federation of cleveland ("federation").
What it reported doing in 2024
Grants to 501(c)(3) organizations made to support the charitable, educational, and religious purposes of the jewish federation of cleveland ("federation").
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 58
- Transparency & Controls: 62
- Accountability: 72
- Sustainability: 70
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.3%; rating input score 45
- Program expense ratio: 97.9%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: 3 of 8 controls in place; rating input score 38
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Pass
- Requires grant agreements: Pass
- May require repayment: Fail
- Grant itemization coverage: 93.2%; rating input score 93; 40th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 55.1%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 3.39; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0.38; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 47.4%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -10.7% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -12.8% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: -7.7% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 45.3% of revenue deployed · 97.9% of spending went to programs
- Governance: 4 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $244K in reported program spending
- Leadership: top reported pay $340K · 8 people listed · 0 of 6 pay-setting controls reported
- Consistency: 15 of 16 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Related organizations: 61 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Transparency & Controls: Foreign activity oversight: 5 of 8 not reported.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.