Thelma Z and Melvin Lenkin Foundation Ii Inc

Nonprofit profile at a glance

EIN
300059962
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Bethesda, MD, USA
Phone
3016542100
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Judaism

Reported finances

Revenue
$-999,034
Expenses
$175,354
Assets
$10,710,372
Liabilities
$490

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MELVIN LENKIN (PRESIDENT/TREAS./DIRECTOR)
  • EDWARD J LENKIN (VICE PRESIDENT)
  • JUDY LENKIN LERNER (VICE PRESIDENT)

People named in this filing

  • MELVIN LENKIN (PRESIDENT/TREAS./DIRECTOR)
  • RABBI JONATHAN SCHNITZER (DIRECTOR)
  • JULIA PIPKIN-SHANTZ (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. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's primary exempt purpose is to conduct or support activities for the benefit of the jewish federation of greater Washington.

What it reported doing in 2013

The foundation makes contributions to various charities and organizations to further their work in the areas of art, religion, medical and other social services to the community.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 72
  • Accountability: 64
  • Sustainability: 47
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.5%; rating input score 23
  • Program expense ratio: 75.8%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 97.7%; rating input score 98; 58th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -117.6%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 61.08; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: -5.5% per year; rating input score 0; 28th percentile among comparable filings

Details

  • Where the money goes: 23.5% of revenue deployed · 75.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $133K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes foreign activity and grants
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Operating margin scored 14/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.