The Associated Jewish Community Federation of Baltimore Inc

Nonprofit profile at a glance

EIN
520607957
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Baltimore, MD, USA
Phone
4107274828
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Federated Giving Programs
Affiliation
Judaism

Official website

Reported finances

Revenue
$49,370,333
Expenses
$58,686,106
Assets
$42,878,777
Liabilities
$23,961,495

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

Leadership & pay

39 people listed

Executive titles in this filing

  • ANDREW CUSHNIR (PRESIDENT AND CEO)
  • IRA MALIS (PRESIDENT, AJC)
  • MICHAEL FRIEDMAN (SENIOR VICE PRESIDENT)
  • MICHAEL DYE (VICE PRESIDENT, INVESTMENTS)
  • CONNIE STERN (VICE PRESIDENT, FINANCE)
  • BROOKE HISLE (EXECUTIVE DIRECTOR OF KRIEGER FUND)

Highest reported compensation

  • MARC TERRILL (FORMER PRESIDENT): $1,170,535 total reported compensation
  • ANDREW CUSHNIR (PRESIDENT AND CEO): $429,833 total reported compensation
  • MARK SMOLARZ (COO/CFO (UNTIL 3/25)): $309,439 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 associated: jewish community federation of baltimore strengthens and nurtures jewish life by engaging and supporting community partners in greater baltimore, israel, and around the world. Continued on schedule osince 1920, the associated has spearheaded community-wide fundraising efforts to support local, national and international initiatives through a network of partner agencies.

What it reported doing in 2024

The associated is the centralized address for the greater baltimore jewish community. It raises significant dollars that are then allocated to its agencies and other supported organizations to help fulfill their mission. The associated's fund raising platform includes a general annual campaign and directed campaigns targeting capital projects, legacy and endowment, and donor advised fund and supporting foundations. It provides overall community planning for its agencies to ensure efficient use of resources in carrying out its services and programs. The associated also provides directly or indirectly numerous meaningful jewish education and engagement programs for those of all ages.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 40% for direct work, and 60% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 78
  • Accountability: 98
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.5%; rating input score 89
  • Fundraising efficiency: $9.21 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 22nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 96%; rating input score 96; 26th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 96.7%; rating input score 97; 30th 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: -18.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.5% of spending went to programs
  • Governance: 29 of 30 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $52M in reported program spending
  • Leadership: top reported pay $1.2M · 39 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.4M reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 55 filed money-flow records
  • Related organizations: 91 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.
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.