Club Z
Legal name: Rimon Club Z DBA Club Z
Nonprofit profile at a glance
- EIN
- 461334084
- IRS 990 coverage
- 2017–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2016, Form 990-N 2014
- Location
- San Francisco, CA, USA
- Phone
- 6505754224
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Judaism
Reported finances
- Revenue
- $2,906,371
- Expenses
- $2,709,219
- Assets
- $2,116,080
- Liabilities
- $127,321
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Highest reported compensation
- Masha Merkulova (Executive Dir.): $173,150 total reported compensation
- Phillip Yurchenko (COO): $132,621 total reported compensation
- Michael Mashbaum (LA Educator): $112,133 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Club Z creates a network of educated and articulate activists with a commitment to Zionism who advocate for themselves, Israel and the Jewish people. Thanks to the extraordinary generosity of the Silicon Valley Community Foundation, we have been awarded a grant specifically to provide tuition assistance and need-based scholarships to Club Z families. Because of this single, specific act of philanthropy, the first 50 Basic Training registrants will be able to enroll at the dramatically reduced rate of $550. This subsidized price is not a permanent reduction in our tuition. It is a direct gift from the Silicon Valley Community Foundation to your family, made possible by their belief in our mission and their commitment to the next generation of proud, strong, and connected Jewish youth.
What it reported doing in 2024
Bi-monthly educational meetings, speaker events, annual retreat and annual conference for teens to learn about history and identity, connection to their heritage, public speaking, leadership and advocacy skills.
Operating model
- Revenue model
- Donor-supported. 91% 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 55
- Transparency & Controls: 70
- Accountability: 79
- Sustainability: 44
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.3%; rating input score 58
- Program expense ratio: 62.6%; rating input score 63
- Fundraising efficiency: $5.31 raised per $1 spent on fundraising; rating input score 19; 19th 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: 4 of 9 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.8%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.78; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 67; 67th percentile among comparable filings
- Officer compensation ratio: 15.4%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: 22.2% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 21.5% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 26% per year; rating input score 100; 90th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 5 operating locations identified
- Where the money goes: 58.3% of revenue deployed · 62.6% of spending went to programs
- Governance: 7 of 7 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.7M in reported program spending
- Leadership: top reported pay $173K · 10 people listed · 1 of 6 pay-setting controls reported
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 8 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 19/100.
- Review — Sustainability: Operating margin scored 55/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- High — Sustainability: Officer compensation ratio scored 18/100.