Jewish Federation of Greater Dayton
Legal name: Jewish Federation of Greater Dayton Inc
Nonprofit profile at a glance
- EIN
- 310537488
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Centerville, OH, United States
- Phone
- (937) 610-1555
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Federated Giving Programs
- Affiliation
- Judaism
Reported finances
- Revenue
- $6,753,561
- Expenses
- $6,201,172
- Assets
- $50,818,577
- Liabilities
- $5,026,819
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
32 people listed
Executive titles in this filing
- MARY RITA WEISSMAN (IMMEDIATE PAST PRESIDENT)
- DANIEL SWEENY (PRESIDENT)
- MARNI FLAGEL (PRESIDENT ELECT)
- CATHY GARDNER (CEO)
Highest reported compensation
- CATHY GARDNER (CEO): $195,722 total reported compensation
- JOHN DALES (CFO): $130,321 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Jewish Federation of Greater Dayton enhances the quality of Jewish life in the local community through philanthropy, education, and advocacy. It supports and strengthens Jewish identity and values with essential social services and cultural programs, addressing diverse needs to promote well-being and growth.
What it reported doing in 2024
Dayton jewish community center - daycare, preschool, camps, athletic programs and facilities, cultural and other programs. 69 membership units in 2024, served 93 children in childcare.
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 60% for direct work, and 40% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 90
- Transparency & Controls: 76
- Accountability: 100
- Sustainability: 67
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 86.8%; rating input score 87
- Fundraising efficiency: $13.6 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 51.8%; rating input score 52; 16th 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: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 8.2%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 8.19; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 59; 59th percentile among comparable filings
- Officer compensation ratio: 5.3%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: 0.6% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: -3.7% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: 2.5% per year; rating input score 100; 22nd percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of revenue deployed · 86.8% of spending went to programs
- Governance: 30 of 30 board members independent · 9 of 9 filing controls reported
- Programs: 6 filed program accomplishments · $5.4M in reported program spending
- Leadership: top reported pay $196K · 32 people listed · 4 of 6 pay-setting controls reported
- Consistency: 39 of 40 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 19 filed money-flow records
- Related organizations: 2 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 52/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 59/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 52/100.
- Review — Sustainability: Liabilities to assets ratio scored 59/100.