Jewish Philosophy Fund Inc

Nonprofit profile at a glance

EIN
461182338
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Bethesda, MD, USA
Phone
2029148003
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Humanities Organizations
Affiliation
Judaism

Reported finances

Revenue
$531,037
Expenses
$226,457
Assets
$335,202
Liabilities
$14,013

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Yoram Hazony (President)
  • Ofir Haivry (Vice President)

Highest reported compensation

  • Yoram Hazony (President): $126,452 total reported compensation
  • Raphael Eis (Secretary): $25,939 total reported compensation
  • Avital Levi (Treasurer): $14,353 total reported compensation

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

Overview

Mission

See Additional Information attachment

What it reported doing in 2024

A grant was issued to The Institute for Advanced Studies at the Herzl Institute

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 61
  • Accountability: 72
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.3%; rating input score 42
  • Program expense ratio: 99.2%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 4 of 8 controls in place; rating input score 50
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Pass
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 0%; rating input score 0; 13th 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: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57.4%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 1.48; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -13% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -12.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 42.3% of revenue deployed · 99.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $225K in reported program spending
  • Leadership: top reported pay $126K · 5 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Transparency & Controls: Foreign activity oversight: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.