Jh Israel

Nonprofit profile at a glance

EIN
770567139
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2055780200
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,889,585
Expenses
$2,296,139
Assets
$4,259,609
Liabilities
$44,191

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

Leadership & pay

27 people listed

Executive titles in this filing

  • HEATHER JOHNSTON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • HEATHER JOHNSTON (EXECUTIVE DIRECTOR): $161,147 total reported compensation
  • JULIE ESCUE (DIRECTOR OF TOURS AND EVEN): $123,205 total reported compensation
  • MICHAEL WINEGEART (CHIEF DEVELOPMENT OFFICER): $122,453 total reported compensation

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

Overview

Mission

Our mission is to collaborate with israeli leaders to develop and support innovative educational initiatives via a biblical, values-based educational curriculum to impact israel's next generation of leaders.

What it reported doing in 2024

Provides operating support and capital funding for a national leadership center (nlc) located in the city of ariel. At the nlc, the next generation of israeli leaders are taught biblical, values-based leadesrhip curriculum that focuses on israel's biblical and cultural heritage. Programs also include prayer networks, periodic tours to visit the nlc, and related initiatives to support the nlc and fulfill the mission of the organization.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 47% for direct work, and 53% 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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 64
  • Accountability: 67
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.4%; rating input score 64
  • Program expense ratio: 78.8%; rating input score 79
  • Fundraising efficiency: $11.72 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd 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: 20.5%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 21.9% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 64.4% of revenue deployed · 78.8% of spending went to programs
  • Governance: 12 of 13 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $161K · 27 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 4 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.