Menorah Heritage Foundation

Nonprofit profile at a glance

EIN
461165316
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Overland Park, KS, USA
Phone
9139818866
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Judaism

Reported finances

Revenue
$1,271,070
Expenses
$3,410,576
Assets
$69,293,253
Liabilities
$217

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

28 people listed

Executive titles in this filing

  • BARBARA MACARTHUR RN MN (PRESIDENT)
  • MICHAEL LISS (VICE PRESIDENT - INVESTMEN)
  • HOWARD MAYER (IMMEDIATE PAST PRESIDENT)
  • JUSTIN JOHL (EXECUTIVE VICE-PRESIDENT)
  • SAMANTHA CRAWFORD HERRERA (VICE PRESIDENT - GRANTS)
  • ALICE JACKS ACHTENBERG (VICE PRESIDENT - GRANTS)

Highest reported compensation

  • JOSH STEIN (PRESIDENT & CEO): $220,172 total reported compensation
  • RITA CORTES (EXECUTIVE DIRECTOR): $217,083 total reported compensation
  • ELIZABETH PEDEN (CFO): $165,136 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is designed to provide support for other charitable organizations as described in sections 501(c)(3) and 509(a) of the internal revenue code. The organization is operated exclusively for charitable, educational or religious purposes. It supports activities for the benefit of, performs the functions of, or carries out the purpose of the jewish community foundation of greater Kansas city.

What it reported doing in 2025

Provided support for charitable organizations which serve human needs by advancing constructive projects

Operating model

Revenue model
Investment-supported. 79% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 67
  • Accountability: 77
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.4%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.9%; rating input score 99; 51st 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; 64th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -168.3%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 20.32; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: -8.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.4% of spending went to programs
  • Governance: 25 of 25 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $220K · 28 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $103K reported
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 9 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 81 filed money-flow records
  • Related organizations: 78 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.