Gratz College
Nonprofit profile at a glance
- EIN
- 231352642
- IRS 990 coverage
- 2012–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Jenkintown, PA, USA
- Phone
- 215.635.7300
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Undergraduate College (4-year)
- Affiliation
- Judaism
Reported finances
- Revenue
- $4,716,255
- Expenses
- $5,528,711
- Assets
- $12,711,666
- Liabilities
- $2,045,411
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- WILLIAM R ZEV ELEFF (PRESIDENT)
Highest reported compensation
- WILLIAM R ZEV ELEFF (PRESIDENT): $188,460 total reported compensation
- ALLISON RESNICK (CHIEF OPERATING OFFICER): $153,525 total reported compensation
- THOMAS CIPRIANO (MGR OF BUSINESS OPERATIONS): $140,431 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Gratz College is internationally recognized as a leader in developing effective educators, professionals, leaders and scholars, both within and beyond the Jewish community; inspiring life-long learners; and helping to build informed and strong communities through education grounded in Jewish values.
What it reported doing in 2024
See schedule o
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 96% 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 - 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 79
- Accountability: 82
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 66.1%; rating input score 66
- Program expense ratio: 70.3%; rating input score 70
- Fundraising efficiency: $9.65 raised per $1 spent on fundraising; rating input score 36; 36th 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: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd 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: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -17.2%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 2.3; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 15.2%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: 1.5% per year; rating input score 100; 19th percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 5.6% per year; rating input score 100; 38th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 66.1% of revenue deployed · 70.3% of spending went to programs
- Governance: 20 of 20 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.9M in reported program spending
- Leadership: top reported pay $188K · 27 people listed · 2 of 6 pay-setting controls reported
- Consistency: 35 of 35 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
- High — Sustainability: Operating margin scored 8/100.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.