Roots of Reform Judaism Inc

Nonprofit profile at a glance

EIN
261670104
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
6176841882
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Religion Related
Affiliation
Judaism

Reported finances

Revenue
$285,970
Expenses
$419,698
Assets
$853,436
Liabilities
$3,932

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

Leadership & pay

18 people listed

Executive titles in this filing

  • JENNIFER CASSELL (PRESIDENT)
  • EAFAT NEWTON (VICE PRESIDENT)
  • VICTORIA WOOLNER SAMUELS (IMMEDIATE PAST PRESIDENT)

Highest reported compensation

  • RABBI KENNETH A KANTER (RABBINIC DIRECTOR): $118,706 total reported compensation

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

Overview

Mission

The organization is committed to the preservation and creative nurturing of historic ideals of classical reform judaism with its progressive spiritual values, intellectual foundations and distinctive worship traditions.

What it reported doing in 2024

Publication program-distribution of the union prayer book-sinai edition, revised (2012)-a contemporary language version of reform liturgy, used by congregations around the country and the hebrew union college, the new union haggadah (2014) new revision of the historic passover liturgy co-published by the central conference of american rabbis, and the rise and growth of reform judaism (2015), published by the jewish publication society, bhadrat kodesh published by scrj and har-el synagogue of jerusalem. Publication and distribution of the reform advocate journal of articles, essays on reform judaism.the organization has undertaken the publication of monographs for spiritual & religious uses throughout the year. Completed are services for sabbath eve, reflections and meditations at a time of mourning, yom kippur prayers and readings, and sabbath readings for home and family as well as others. These will support underserved individuals and communities with resources supporting classical reform beliefs and practices.

Operating model

Revenue model
Donor-supported. 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 27
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 60.6%; rating input score 61
  • Fundraising efficiency: $2.87 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -46.8%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 28.3%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: -4.6% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 60.6% of spending went to programs
  • Governance: 17 of 17 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $255K in reported program spending
  • Leadership: top reported pay $119K · 18 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.