Lawrence Family Jewish Community Centers of San Diego County

Nonprofit profile at a glance

EIN
951985444
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
La Jolla, CA, USA
Phone
8584573161
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Judaism

Official website

Reported finances

Revenue
$13,988,491
Expenses
$14,394,471
Assets
$19,011,351
Liabilities
$4,997,681

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

Leadership & pay

27 people listed

Executive titles in this filing

  • BETZY LYNCH (CEO)

Highest reported compensation

  • BETZY LYNCH (CEO): $392,209 total reported compensation
  • JORDAN FRUCHTMAN (CHIEF PROGRAM OFFICER): $208,771 total reported compensation
  • FRAN FORMAN (SR DIR, PROGRAMMING AND ECE): $143,017 total reported compensation

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

Overview

Mission

Lawrence family jewish community centers of san diego county ("lfjcc") is a California 501(c)3)not-for-profit organization that was incorporated in november 1945. The mission of lfjcc is to connect the community to jewish heritage, identity, experiences and values to ensure the continuity and vibrancy of the jewish community. The mission is accomplished by promoting the physical and mental well-being of the community and offering a rich array of stimulating and innovative social, cultural, educational, and recreational programs and services lfjcc is committed to providing a welcoming and inclusive environment for san diego's diverse jewish community and the greater general community.

What it reported doing in 2024

Youth and teen programsthe youth department at lfjcc provides a nurturing and safe environment, a caring and professional staff, and enriching and quality programs for youth k-6. The department offers a wide variety of programs to ensure that the perfect activity is available to meet the child's interests and parent's schedule. Programs consist of:* j-team after school enrichment program* summer and spring break camps* youth activities* special programs* enrichment classes* sports programslawrence family jewish community center's teen department hosts a variety of enriching events and leadership opportunities while bringing together teens of diverse backgrounds from all over san diego. The programming establishes a strong jewish community for teens and allows participants to develop into emotionally well-rounded leaders of the future.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 84
  • Accountability: 100
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.6%; rating input score 82
  • Program expense ratio: 78.1%; rating input score 78
  • Fundraising efficiency: $37.43 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 11th percentile among comparable filings

Details

  • Where the money goes: 81.6% of revenue deployed · 78.1% of spending went to programs
  • Governance: 21 of 21 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $11.2M in reported program spending
  • Leadership: top reported pay $392K · 27 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $516K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.
  • 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.

  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.