Menorah Campus Inc

Nonprofit profile at a glance

EIN
161376699
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Getzville, NY, USA
Phone
7166393311
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Official website

Reported finances

Revenue
$14,560,485
Expenses
$10,691,008
Assets
$72,752,719
Liabilities
$32,315,491

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • ROBERT T MAYER (PRESIDENT/CEO & ASSISTANT SECRETARY)
  • DAVID DUNKELMAN (FORMER PRESIDENT/CEO)

Highest reported compensation

  • ROBERT T MAYER (PRESIDENT/CEO & ASSISTANT SECRETARY): $357,772 total reported compensation
  • DAVID DUNKELMAN (FORMER PRESIDENT/CEO): $193,616 total reported compensation
  • MATTHEW MCDOUGAL (ADMINISTRATOR): $193,473 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of menorah campus, inc. D/b/a the harry and jeanette weinberg campus, is to address the full needs of older people in our region: medical, residential, emotional, financial, social, and spiritual. Menorah campus, inc. ("the campus") is the common parent and sole member for eight tax-exempt operating subsidiaries. The campus provides facilities, administrative support, fiscal services, fundraising, and general operating services (maintenance, housekeeping, laundry) for its subsidiaries. The services and support provided by the campus assists the organization and its affiliates to achieve economies of scale thus reducing overall operating expenses for services provided to the western New York community.

What it reported doing in 2020

Menorah campus inc. D/b/a the harry and jeanette weinberg campus ("weinberg campus") is an exempt organization and is the sole member for 8 exempt operating subsidiaries. Weinberg campus, through its operating subsidiaries, offers a variety of living options and customizable care programs to meet the needs of seniors in western New York. The services provided range from independent living apartments with supportive services available as needed to a more structured adult home setting, to social and medical day programs, short term rehabilitation, a nursing home, home care, and a mental health residence. Weinberg campus is a leader in developing thoughtful approaches to the challenges of aging and strives to create a home-like environment that assists individuals to live according to their needs and values. Weinberg campus provides services to approximately 2,000 individuals on an annual basis.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
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 a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 71
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.6%; rating input score 60
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 11th percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • 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: Scored; rating input score 0

Accountability

  • Independent voting board: 91.7%; rating input score 92; 25th 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: 26.6%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 6.81; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 59.6% of revenue deployed · 81.3% of spending went to programs
  • Governance: 11 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.7M in reported program spending
  • Leadership: top reported pay $358K · 17 people listed · 6 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $1.1M reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 8 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.