The Middle J Foundation Inc

Nonprofit profile at a glance

EIN
200273503
IRS 990-EZ coverage
2009–2014
Forms available
Form 990-EZ 2014
Location
Atlanta, GA, USA
Phone
4048731661
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Religious (unspecified)

Reported finances

Revenue
$47,528
Expenses
$45,292
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DOUG HERTZ (PRESIDENT)

People named in this filing

  • LILA HERTZ (SECRETARY)
  • DOUG HERTZ (PRESIDENT)
  • ELIOT ARNOVITZ (DIRECTOR)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the foundation is to operate exclusively for the benefit and support of the atlanta federation, inc., a irc 501(c)(3) organization and to engage in charitable, educational, and other related activities.

What it reported doing in 2014

Providing leadership and support for the network of jewish not-for-profit organizations in the greater atlanta area.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 100
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 94.5%; rating input score 94

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 4.7%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -7.6% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: -6% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: -86.3% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 94.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $43K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2009 to 2014
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.