Madeleine H and Mandell L Berman Support Foundation

Nonprofit profile at a glance

EIN
382582289
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Bloomfield Hills, MI, USA
Phone
2486424260
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Named Trusts N.E.C.

Reported finances

Revenue
$177,968
Expenses
$1,246,609
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JONATHAN BERMAN MD (PRESIDENT)

Highest reported compensation

  • STEVEN INGBER (DIRECTOR): $500,190 total reported compensation
  • DOROTHY BENYAS (TREASURER): $293,064 total reported compensation
  • HOWARD NEISTEIN (ASSISTANT SECRETARY): $161,932 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization holds its contributions in an endowment fund. It will make contributions out of such fund to other 501(c)(3) and 509(a)(1) or (2) organizations. These organizations include the jewish federation of metropolitan detroit and other member or benficiary agencies, as well as other charitable organizations.

What it reported doing in 2023

Grants and awards given to charitable organizations.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 61
  • Sustainability: 0
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.4%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.6%; rating input score 100; 61st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -600.5%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 76.6%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -6.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -14.1% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.4% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $500K · 6 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 7 filed schedules · includes grants and executive pay
  • Filing history: 13 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 44 filed money-flow records
  • Related organizations: 94 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.