Jewish Federation of Central California

Nonprofit profile at a glance

EIN
942191881
IRS 990 coverage
2016–2025
Official website data refreshed
Jun 2026
Forms available
Form 990 2025, Form 990-EZ 2014, Form 990-T 2025
Location
Fresno, CA, USA
Phone
5594322162
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Federated Giving Programs
Affiliation
Judaism

Official website

Reported finances

Revenue
$242,854
Expenses
$206,115
Assets
$2,518,933
Liabilities
$1,533

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

Leadership & pay

24 people listed

Executive titles in this filing

  • LEE HOROWITZ (President)
  • ESTI BARAK (PAST PRESIDENT)

People named in this filing

  • LEE HOROWITZ (President)
  • JACK BENNINGA (VP ADMIN/JCRC)
  • ROGER STEWART (Treasurer)

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

The organization's primary purpose is to raise funds for distribution to jewish charitable agencies and for sick and destitute people, thus in the statement of functional expenses, column d expenses are included in column b.

What it reported doing in 2025

The organization was able to contribute to other charitable agencies of the jewish faith and to assist in the care of the sick and destitute.

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 74% for direct work, and 26% for grants.

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 79
  • Accountability: 58
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.9%; rating input score 73
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 71.2%; rating input score 71; 49th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 12.22; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 72.9% of revenue deployed · 77.9% of spending went to programs
  • Governance: 24 of 24 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $160K in reported program spending
  • Leadership: top reported pay $0 · 24 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 7 filing years from 2016 to 2025
  • 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.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.