First Covenant Foundation

Nonprofit profile at a glance

EIN
270098401
IRS 990-PF coverage
2016–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2011, Form 990-PF 2024
Location
Detroit, MI, USA
Phone
+1 (313) 891-1920
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Religious Printing, Publishing
Affiliation
Judaism

Official website

Reported finances

Revenue
$43,746
Expenses
$25,708

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

Overview

Mission

To teach and promote the Seven Noahide Laws (the Rainbow Covenant) as a universal moral and legal framework for all humanity, rooted in the Torah.

The First Covenant Foundation, founded by American Jewish writer and lawyer Michael Dallen, former Baptist pastor Jack E. Saunders, and Orthodox Rabbi Michael Katz, promotes the Seven Noahide Commandments as a universal moral framework for all humanity. Based on the Rainbow Covenant, the foundation offers educational resources, including the book "The Rainbow Covenant" and the "Covenant Connection" publication, to teach these principles. It operates primarily online, providing multimedia content, community forums, and FAQs to spread its message of a just and compassionate society rooted in ancient Torah tradition.

Operating model

Revenue model
Investment-supported. 65% of the foundation's positive operating resources came from recurring investment income.
Distribution model
Direct operator. The foundation carried out 100% of its reported charitable disbursements directly.
  • Includes asset-sale income: Asset-sale income is shown separately from recurring resources when classifying the revenue model.

The verdict

MIXED - A large share of available resources goes to charitable grants and the filed numbers largely add up. A relatively small share of spending goes to grants and the filing does not identify all grant recipients.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 0
  • Transparency: 0
  • Compliance: 98
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 69th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 7th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Scored; rating input score 0

Compliance

  • Part VII-B activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Missing
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 9; rating input score 100

Endowment Health

  • Endowment-health comparison: Limited

Details

  • What they fund: 4 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: Filed investments detail
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • 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 — Cost Efficiency: Grant expense ratio scored 0/100.
  • High — Transparency: Grant recipient disclosure scored 0/100.