The Jerusalem Foundation

Nonprofit profile at a glance

EIN
311529945
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Jerusalem, IS
Phone
9722675171
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$52,102,000
Expenses
$43,040,000
Assets
$111,769,000
Liabilities
$5,841,000

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • Shai Doron (President)
  • IMRY BEN AMI (CEO)

Highest reported compensation

  • Shai Doron (President): $239,613 total reported compensation
  • IMRY BEN AMI (CEO): $209,398 total reported compensation
  • Yinon Oz Ari (CFO): $144,726 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The jerusalem foundation creates opportunities for: education, vulnerable populations, dialogue and shared living, arts and culture, heritage preservation and economic growth.

What it reported doing in 2023

Israel Center on Addiction - Renovation

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 65
  • Accountability: 86
  • Sustainability: 77
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.2%; rating input score 84
  • Program expense ratio: 92.7%; rating input score 93
  • Fundraising efficiency: $29.9 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: 4 of 8 controls in place; rating input score 50
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Pass
    • Conducts site visits: Fail
    • Requires grant agreements: Pass
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 78th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.4%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 2.6; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 18.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 84.2% of revenue deployed · 92.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $39.9M in reported program spending
  • Leadership: top reported pay $240K · 22 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: 10 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Review — Transparency & Controls: Foreign activity oversight: 4 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.