Forest City Heberew Benevolent Associiation

Nonprofit profile at a glance

EIN
346542984
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Cleveland, OH, USA
Phone
4406831964
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$78,598
Expenses
$67,864
Assets
$1,130,215
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Ronald Cooper (President)
  • Renee Blau (Vice President)

People named in this filing

  • Phil Piccus (Treasurer)
  • Ronald Cooper (President)
  • Barry Garvan (Recording Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To aid members in need, to provide such other benefits as may hereafter be granted to provide memebers with a burial plot at death.

What it reported doing in 2025

To aid members in need and to provide bvenefits hereafter. To provide scholarships to needy students.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 68
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 74
  • Program expense ratio: 94.1%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.7%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 16.65; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 37th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 94.1% of spending went to programs
  • Governance: 30 of 30 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $64K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.