Jfgw Building Llc
Nonprofit profile at a glance
- EIN
- 800898436
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- North Bethesda, MD, USA
- Phone
- 3012307200
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $3,376,695
- Expenses
- $2,046,598
- Assets
- $17,886,293
- Liabilities
- $9,574,655
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Highest reported compensation
- CRAIG MINTZ (MEMBER (AS OF 06/2024)): $173,611 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Jfgw building llc is organized and operated exclusively to support the charitable purposes of the jewish federation of greater Washington, inc. And makom by owning and operating an office building in north bethesda, Maryland. The llc provides office, conference, and meeting space to its charitable owners and other mission-aligned organizations and distributes available net cash flow to its supported public charities, thereby furthering their exempt purposes.
What it reported doing in 2024
Jfgw building llc owns and operates an office building in north bethesda, Maryland that serves as the headquarters of its two public charity owners, jewish federation of greater Washington, inc. And makom. The building llc is intended to serve as a jewish hub for the local jewish organizations in the community.
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
MIXED - 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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 65
- Accountability: 37
- Sustainability: 80
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.1%; rating input score 60
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- 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: Pass
Sustainability
- Operating margin: 39.4%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 8.74; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0.54; rating input score 19; 19th percentile among comparable filings
- Officer compensation ratio: 0.4%; rating input score 82; 82nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 60.1% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 2 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2M in reported program spending
- Leadership: top reported pay $174K · 2 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $824K reported
- Consistency: 22 of 22 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Liabilities to assets ratio scored 19/100.