The Foundation for Judaeo-christian Studies

Nonprofit profile at a glance

EIN
226064527
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
South Orange, NJ, USA
Phone
9737619751
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$395,808
Expenses
$304,099
Assets
$6,866,286
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • GERALD WOLF (VICE PRESIDENT)
  • MARY MORRELL (PRESIDENT)

People named in this filing

  • MARLENE MOSCOWITZ (BOARD MEMBER)
  • EDWARD MULDOON (TREASURER)
  • CYNTHIA BIANCHI (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The foundation of judaeo-christian studies is primarily a center for research and publication. Its area of study is the church's rootness in judaism and the relationship between church and the jewish people through the ages. Its work includes an annual series of lectures, study days, and conferences. These are intended to inform the general public about various facets of christian-jewish relations. A special lecture is made in the fall of each year which celebrates the memory of monsignor john m. Oesterreicher, founder of the organization.

What it reported doing in 2024

Providing scholarships and related costs to graduate students at seton hall university's masters degree program

Operating model

Revenue model
Investment-supported. 99% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 64% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 93
  • Accountability: 76
  • Sustainability: 82
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 74%; rating input score 74
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.2%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 22.58; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 74% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $225K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.