Kristol Center for Jewish Life at the University of Delaware Inc

Nonprofit profile at a glance

EIN
510331975
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Newark, DE, USA
Phone
3024530479
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Official website

Reported finances

Revenue
$886,798
Expenses
$838,748
Assets
$4,933,460
Liabilities
$3,364,712

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

Leadership & pay

24 people listed

Executive titles in this filing

  • SHERYL KLINE (PAST PRESIDENT)
  • WENDY GOLDBERG (PRESIDENT)
  • DONNA SCHWARTZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DONNA SCHWARTZ (EXECUTIVE DIRECTOR): $217,538 total reported compensation

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

Overview

Mission

Enriching the lives of jewish students at the university of Delaware.

What it reported doing in 2024

On-going campus initiatives weekly friday night (shabbat dinners) to approximately 75 students, jewish holiday services and meals throughout the year that serve approximately 500 students (including at least half a dozen holidays), 2-3 weekly programs throughout the school year implemented by seven registered student organizations (rso's) under the kristol center umbrella. The rso's provide service learning opportunities, social networks and experiences of jewish engagement on campus.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 62
  • Program expense ratio: 59.8%; rating input score 60
  • Fundraising efficiency: $3.74 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 5.88; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 25.9%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 19.1% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 59.8% of spending went to programs
  • Governance: 20 of 20 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $502K in reported program spending
  • Leadership: top reported pay $218K · 24 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.