Jewish Community Services

Nonprofit profile at a glance

EIN
382752384
IRS 990 coverage
2010–2016
Forms available
Form 990 2016
Location
Flint, MI, USA
Phone
8107675922
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Judaism

Official website

Reported finances

Revenue
$359,981
Expenses
$323,926
Assets
$169,018
Liabilities
$10,642

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • LOUIS HAWKINS (PRESIDENT)

Highest reported compensation

  • STEVEN LOW (EXEC. DIRECT): $62,756 total reported compensation
  • JO ANNE GARDNER (CONTROLLER): $54,550 total reported compensation
  • JUDITH PONTIN (CONTROLLER): $8,369 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide social services and support for jewish, ethnic, and general populations.

What it reported doing in 2016

Older adult services - provides senior programs for socialization and education, senior nutrition, and local transportation.

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 100% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 47
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: $97.4 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

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: 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -5.2% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 84.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $272K in reported program spending
  • Leadership: top reported pay $63K · 14 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2010 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.