Jewish Community of Louisville

Nonprofit profile at a glance

EIN
610444765
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Louisville, KY, United States
Phone
502-459-0660
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Federated Giving Programs
Affiliation
Judaism

Official website

Reported finances

Revenue
$16,576,321
Expenses
$16,564,900
Assets
$74,203,028
Liabilities
$6,975,083

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

Leadership & pay

21 people listed

Executive titles in this filing

  • SARA WAGNER (PRESIDENT AND CEO)

Highest reported compensation

  • SARA WAGNER (PRESIDENT AND CEO): $233,471 total reported compensation
  • THOMAS WISSINGER (VP AND COO): $180,102 total reported compensation
  • PAUL NORMAN (VP AND CFO): $160,270 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build and sustain a vibrant, caring, inclusive community rooted in Jewish values. For generations, Jewish communities across North America have raised funds through their annual Federation campaigns. Those funds are distributed to constituent agencies throughout the community that provide services, programs and support to individuals, families and groups working to improve life for all. Here in Louisville, early efforts to raise funds within the Jewish community began around 1922-1923 with a movement to raise funds for a Jewish War Relief Fund with a goal of $150,000 for Kentucky. Louis Cohen directed this initiative. February of 1934 saw the creation of the Louisville Conference of Jewish Organizations and Charles W. Morris was elected chairman of the organization. The C.

What it reported doing in 2024

Provide senior adult nutrition services (17,000+ meals annually, 6,100 round-trip transportation services to senior, outreach, and health-related activities); children and youth programs (after-school care, preschool activities, summer day camp); health and fitness programs; and cultural arts and jewish-life programs.

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 85% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 71
  • Accountability: 91
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.3%; rating input score 93
  • Program expense ratio: 90.1%; rating input score 90
  • Fundraising efficiency: $14.2 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 58.4%; rating input score 58; 12th 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; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 0.1%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 4.48; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 59th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 93.3% of revenue deployed · 90.1% of spending went to programs
  • Governance: 18 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $14.9M in reported program spending
  • Leadership: top reported pay $233K · 21 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 34 of 36 current checks pass · 2 findings to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 20 filed money-flow records
  • Related organizations: 17 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Transparency & Controls: Grant itemization coverage scored 58/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.