MEMORIAL FOUNDATION FOR JEWISH CULTURE (EIN 136209691) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1964

Legal Domicile

Principal Officer

JENNIFER FRIEDMAN

Phone

2124256606

Tax Period

2023-10-01 to 2024-09-30

MEMORIAL FOUNDATION FOR JEWISH CULTURE, founded in 1964, is a community nonprofit in the Religion sector that reported $1.1M in total revenue in fiscal year 2023. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $1.9M exceeded revenue, resulting in a 75% operating deficit.

Mission

MFJC'S PURPOSE IS THE DEVELOPMENT OF THE SOCIAL CAPITAL OF THE JEWISH PEOPLE, ITS COMMUNAL, CULTURAL, AND PROFESSIONAL LEADERSHIP, AND THE FOSTERING OF JEWISH CONNECTEDNESS GLOBALLY, INCLUDING THE PROPAGATION OF THE HEBREW LANGUAGE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $86,040

Program Service Revenue $0

Investment Income $913,493

Other Revenue $72,441

TOTAL REVENUE $1,071,974

Expense Breakdown

Grants Paid $433,750

Salaries & Benefits $669,976

Fundraising Expenses $90,345

Program Expenses $1,407,281

Other Expenses $728,216

TOTAL EXPENSES $1,879,942

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,071,974	$1,421,534	-0.2%
Expenses	$1,879,942	$1,810,435	+0.0%
Net Income	$-807,968	$-388,901	+1.1%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$264,571

Total Directors

$264,571

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JONATHAN ARKUSH	PRESIDENT	1.00	Officer Director	$0	$0	$0
SALOMON RYTZ	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
HARVEY BLITZ	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
FERNANDO LOTTENBERG	CHAIR EXEC COM	1.00	Officer Director	$0	$0	$0
MICHAEL FURST	TREASURER	1.00	Officer Director	$0	$0	$0
YAIR MILLER	SECRETARY	1.00	Officer Director	$0	$0	$0
JENNIFER FRIEDMAN	EXECUTIVE DIR.	40.00	Officer Director	$214,654	$49,917	$264,571
MARLENE BETHLEHEM	DIRECTOR	1.00	Director	$0	$0	$0
ISMAR SCHORSCH	DIRECTOR	1.00	Director	$0	$0	$0
RABBI SERGIO BERGMAN	DIRECTOR	1.00	Director	$0	$0	$0
DVORAH SERRAO	DIRECTOR	1.00	Director	$0	$0	$0
MARC EISENBERG	DIRECTOR	1.00	Director	$0	$0	$0
SHULY RUBIN SCHWARTZ	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW SRULEVICH	DIRECTOR	1.00	Director	$0	$0	$0
DARIO CURIEL	DIRECTOR	1.00	Director	$0	$0	$0
ARIEL ZWANG	DIRECTOR	1.00	Director	$0	$0	$0
LAURA SHAW FRANK	DIRECTOR	1.00	Director	$0	$0	$0
RABBI DR JOSH JOSEPH	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL POMERANTZ	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL NEWMAN	DIRECTOR	1.00	Director	$0	$0	$0
JONATHAN GREENBLATT	DIRECTOR	1.00	Director	$0	$0	$0
RAEL KAIMOWITZ	DIRECTOR	1.00	Director	$0	$0	$0
MARVIN E JACOB	DIRECTOR	1.00	Director	$0	$0	$0
ERVIN KOHN	DIRECTOR	1.00	Director	$0	$0	$0
JEAN-CLAUDE KUPERMINC	DIRECTOR	1.00	Director	$0	$0	$0
RONALD S LAUDER	DIRECTOR	1.00	Director	$0	$0	$0
HAVIVA ISHAY	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL FAINSTEIN	DIRECTOR	1.00	Director	$0	$0	$0
SHAUN ZAGNOEV	DIRECTOR	1.00	Director	$0	$0	$0
AMIR SHAVIV	DIRECTOR	1.00	Director	$0	$0	$0
VERA SZACKAMER	DIRECTOR	1.00	Director	$0	$0	$0
RABBI DAVID SAPERSTEIN	DIRECTOR	1.00	Director	$0	$0	$0
PETER WERTHEIM	DIRECTOR	1.00	Director	$0	$0	$0
MARC STERN	DIRECTOR	1.00	Director	$0	$0	$0
YARON NADBORNIK	DIRECTOR	1.00	Director	$0	$0	$0
MENACHEM ROSENSAFT	DIRECTOR	1.00	Director	$0	$0	$0
CLAUDIO LOTTENBERG	DIRECTOR	1.00	Director	$0	$0	$0
AMOS LINETZKY	DIRECTOR	1.00	Director	$0	$0	$0
MITCHEL AEDER	DIRECTOR	1.00	Director	$0	$0	$0
STUART BLANDER	DIRECTOR	1.00	Director	$0	$0	$0
TED DEUTCH	DIRECTOR	1.00	Director	$0	$0	$0
ELI FEIT	DIRECTOR	1.00	Director	$0	$0	$0
AHARON MAMAN	DIRECTOR	1.00	Director	$0	$0	$0
DAN MARIASCHIN	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL AGHION	DIRECTOR	1.00	Director	$0	$0	$0
ZACH FASMAN	DIRECTOR	1.00	Director	$0	$0	$0
DAVID FISHMAN	DIRECTOR	1.00	Director	$0	$0	$0
TOVA GANZEL	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL MOCATTA	DIRECTOR	1.00	Director	$0	$0	$0
CANA WERMAN	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT RICHMAN	DIRECTOR	1.00	Director	$0	$0	$0
JONATHAN WALKER	DIRECTOR (LEFT 2024)	1.00	Director	$0	$0	$0
JILLIAN SEGAL	DIRECTOR (LEFT 2024)	1.00	Director	$0	$0	$0
ISRAEL BARTAL	DIRECTOR (LEFT 2024)	1.00	Director	$0	$0	$0
LEIB MOSCOVITZ	DIRECTOR (LEFT 2024)	1.00	Director	$0	$0	$0
BARBARA MANN	DIRECTOR (LEFT 2024)	1.00	Director	$0	$0	$0
RHONDA COHEN	CONTROLLER	40.00	Highest	$132,685	$21,110	$153,795

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,071,974	$1,879,942	$22,969,113	$-807,968
2023	$1,421,534	$1,810,435	$21,170,131	$-388,901
2022	$1,466,561	$1,733,194	$20,234,451	$-266,633
2021	$1,873,972	$1,502,279	$23,990,436	$371,693
2020	$1,232,424	$1,447,621	$21,504,994	$-215,197
2019	$984,932	$1,529,498	$21,568,237	$-544,566
2018	$1,004,689	$1,543,234	$22,440,801	$-538,545

MEMORIAL FOUNDATION FOR JEWISH CULTURE