Jfc-richman Nathan G #1 Ta

Nonprofit profile at a glance

EIN
346507680
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Brooklyn, OH, USA
Phone
2166897639
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$100,807
Expenses
$141,786
Assets
$2,462,822
Liabilities
$0

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

Leadership & pay

1 person listed

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Grants are made according to trust agreement dated may 2, 1927. The trust agreement requires keybank, as trustee to distribute net income to the jewish community federation of cleveland, Ohio in order to carry on the function in which the jewish community is now engaged, of providing means and assistance to worthy charitable organizations conducted for the benefit of jewish people in and about cleveland, Ohio under the Ohio institutional trust fund act of 1999, the beneficiaries have chosen to received the maximum of income based on the greater of 5% of afv or traditional income. Please note the charities have a right to remove the trustee, and the trustee has the authority to amend the document to insure the continuation to qualify as a 509(a)3 organization.

What it reported doing in 2025

Trust distributes net income to jewish community federation as required in the trust agreement and the support as outlined in the primary exempt purpose.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 93
  • Accountability: 12
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.9%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -40.7%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 17.37; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.9% of spending went to programs
  • Governance: 0 of 1 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $135K in reported program spending
  • Leadership: top reported pay $5K · 1 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.