Michigan B'nai B'rith Hillel Foundation Inc

Nonprofit profile at a glance

EIN
386119964
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Ann Arbor, MI, USA
Phone
7347690500
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$3,623,318
Expenses
$3,206,226
Assets
$2,942,506
Liabilities
$234,096

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

Leadership & pay

21 people listed

Executive titles in this filing

  • SARA ARONOVITZ (VICE PRESIDENT)
  • RABBI DAVID ROSEN (CEO)

Highest reported compensation

  • RABBI DAVID ROSEN (CEO): $214,731 total reported compensation
  • DIANE REDMAN (CFO): $121,763 total reported compensation

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

Overview

Mission

Provides religious cultural and social services to students at the university of Michigan

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
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 most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.9%; rating input score 59
  • Program expense ratio: 63.8%; rating input score 64
  • Fundraising efficiency: $6.97 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 11.5%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 18.4% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 58.9% of revenue deployed · 63.8% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2M in reported program spending
  • Leadership: top reported pay $215K · 21 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $111K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Officer compensation ratio scored 28/100.