Limmud Fsu International Foundation

Nonprofit profile at a glance

EIN
261870256
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
New York, NY, USA
Phone
9189984809
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Reported finances

Revenue
$547,053
Expenses
$474,217
Assets
$123,074
Liabilities
$226,747

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

Leadership & pay

10 people listed

Executive titles in this filing

  • NATALIA CHECHIK (Executive Director)
  • Sandra Cahn (President)

Highest reported compensation

  • NATALIA CHECHIK (Executive Director): $94,800 total reported compensation

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

Overview

Mission

Limmud provides educational and other programming services to Jews with heritage from former Soviet Union countries.

What it reported doing in 2024

BAKU AZERBAIJAN, SEPTEMBER 2024The conference in Baku was dedicated to culture, science, and creativity. It immersed participants in an atmosphere of knowledge, where everyone could find something useful through lectures, workshops, and discussions. The program attracted many enthusiasts of history and Jewish culture. Art workshops focused on creating collages, painting on glass, bead weaving techniques, and exploring Azerbaijani wines. The eventful day ended with a festive dinner and a gala concert, leaving everyone with vivid and unforgettable memories.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 80% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 81
  • Accountability: 79
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.4%; rating input score 42
  • Program expense ratio: 48.9%; rating input score 49
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 4 of 8 controls in place; rating input score 50
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Pass
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Pass
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 99.2%; rating input score 99; 48th percentile among comparable filings
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Pass

Sustainability

  • Operating margin: 13.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 1.84; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 20%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -10.5% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -9% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 42.4% of revenue deployed · 48.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $232K in reported program spending
  • Leadership: top reported pay $95K · 10 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Transparency & Controls: Foreign activity oversight: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 15/100.