Friends of Blue and White

Nonprofit profile at a glance

EIN
931437581
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
San Diego, CA, USA
Phone
6192310303
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.
Affiliation
Judaism

Reported finances

Revenue
$412,198
Expenses
$203,890
Assets
$333,294
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Norman Smith (PRESIDENT CHAIRMAN DIRECTOR)

People named in this filing

  • Norman Smith (PRESIDENT CHAIRMAN DIRECTOR)
  • Yarden Avriel (SECRETARY CFO DIRECTOR)
  • Amir Peled (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See attached Schedule O.

What it reported doing in 2024

The program services of the organization in Israel were primarily to plan organize explain and promote the organizations mission including addressing the dire humanitarian crisis of the hostages held by Hamas and their families and the hardship of the evacuated communities of differing religions and ethnicity formerly living in the conflict zones. The activities were largely conducted by the organizations consultants in planning organizing and facilitating in person and virtual meetings with religious leaders and the representatives of major U.S. organizations visiting Israel including the Jewish National Fund the Anti-Defamation League the Conference of Presidents of Jewish Organizations Jewish Federations of various cities and AIPAC and also included meetings with ambassadors of various countries. The consultants also participated in organizing and administering the programs services of the organization conducted in the U.S. The program services included organizing and conducting numerous visits to conflict areas most dramatically impacted by the conflict including meetings and events with evacuated families and community leaders. Some of the revenues from donations reflected may have been attributable in whole or in part to the activities described in Section 4a and 4b above or other efforts and or activities.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 80% 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

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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 75
  • Accountability: 76
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.9%; rating input score 45
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 80th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 50.5%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 98.9% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 90.9% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 44.9% of revenue deployed · 88.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $181K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Foreign activity oversight scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.