CONGREGATION B'NAI B'RITH HILLEL

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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

1921

Legal Domicile

Principal Officer

ROBYN HUGHEY

Phone

5173321916

Tax Period

2024-07-01 to 2025-06-30

CONGREGATION B'NAI B'RITH HILLEL, founded in 1921, is a community nonprofit in the Religion sector that reported $2.5M in total revenue in fiscal year 2024. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $2.2M left a modest 11% surplus.

Mission

THE MISSION OF HILLEL IS TO MAXIMIZE THE OPPORTUNITIES FOR JEWS TO PARTICIPATE IN JEWISH LIFE AT MICHIGAN STATE UNIVERSITY.

Program Service Accomplishments

Program 1

Expenses: $1,752,679 Revenue: $29,100

SHABBAT, HOLIDAY MEALS AND SERVICES ARE OFFERED AS APPROPRIATE. STUDENT GROWTH AND LEADERSHIP DEVELOPMENT.

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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 (2024)

Revenue Breakdown

Contributions & Grants $2,462,614

Program Service Revenue $29,100

Investment Income $20,202

Other Revenue $195

TOTAL REVENUE $2,512,111

Expense Breakdown

Grants Paid $10,000

Salaries & Benefits $1,171,777

Fundraising Expenses $190,134

Program Expenses $1,752,679

Other Expenses $1,056,376

TOTAL EXPENSES $2,238,153

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,512,111	$2,124,725	+0.2%
Expenses	$2,238,153	$2,019,385	+0.1%
Net Income	$273,958	$105,340	+1.6%

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

$387,205

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALEX WALDMAN	BOARD MEMBER	0.50	Director	$0	$0	$0
AMY RODNICK	BOARD MEMBER	0.50	Director	$0	$0	$0
CAROL HOROWITZ	BOARD MEMBER	0.50	Director	$0	$0	$0
CAROL VIEDER	BOARD MEMBER	0.50	Director	$0	$0	$0
CHERYL MARGOLIS	BOARD MEMBER	0.50	Director	$0	$0	$0
DANIEL MUSKOVITZ	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID RADNER	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID ROSMAN	BOARD MEMBER	0.50	Director	$0	$0	$0
DON RUDICK	BOARD MEMBER	0.50	Director	$0	$0	$0
EDEN ELBINGER	BOARD MEMBER	0.50	Director	$0	$0	$0
JASON BARNETT	BOARD MEMBER	0.50	Director	$0	$0	$0
JASON WEISS	BOARD MEMBER	0.50	Director	$0	$0	$0
JAYME KIRSCHNER	SECRETARY	0.50	Officer Director	$0	$0	$0
JESSICA SENDER	BOARD MEMBER	0.50	Director	$0	$0	$0
JOSH DAVIDSON	BOARD MEMBER	0.50	Director	$0	$0	$0
JOSH SCHENK	TREASURER	0.50	Officer Director	$0	$0	$0
KEITH SCHONBERGER	BOARD MEMBER	0.50	Director	$0	$0	$0
KEN GOSS	BOARD MEMBER	0.50	Director	$0	$0	$0
MARISA KAPLAN	BOARD MEMBER	0.50	Director	$0	$0	$0
MARNI CHERRIN	BOARD MEMBER	0.50	Director	$0	$0	$0
MICHAEL SERLING	BOARD MEMBER	0.50	Director	$0	$0	$0
MICHELE SAULSON	BOARD MEMBER	0.50	Director	$0	$0	$0
MICHELLE KAM	BOARD MEMBER	0.50	Director	$0	$0	$0
PATRICE PHILLIPS	PAST PRESIDENT	0.50	Officer Director	$0	$0	$0
REBEKAH WEISKOPF	BOARD MEMBER	0.50	Director	$0	$0	$0
SAM APPEL	BOARD MEMBER	0.50	Director	$0	$0	$0
SAM DUBIN	BOARD MEMBER	0.50	Director	$0	$0	$0
SAM SCHIFFER	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
SANDY SOIFER	PRESIDENT	0.50	Officer Director	$0	$0	$0
STEVEN MIGLIORE	BOARD MEMBER	0.50	Director	$0	$0	$0
STEVEN WORONOFF	BOARD MEMBER	0.50	Director	$0	$0	$0
TAMMY DINES	BOARD MEMBER	0.50	Director	$0	$0	$0
TERRI STEARN	BOARD MEMBER	0.50	Director	$0	$0	$0
JONATHON KOENIGSBERG	ASSOC. EXEC DIRECTOR & DIRECTOR OFDEVELOPMENT	40.00	Officer	$152,242	$16,734	$168,976
ROBYN HUGHEY	EXECUTIVE DIRECTOR	40.00	Officer	$191,785	$26,444	$218,229

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
2025	$2,512,111	$2,238,153	$2,927,331	$273,958
2024	$2,124,725	$2,019,385	$2,436,174	$105,340
2023	$2,378,014	$1,958,664	$2,614,501	$419,350
2022	$2,024,519	$2,052,899	$2,264,584	$-28,380
2021	$2,261,934	$1,668,116	$2,113,641	$593,818
2020	$1,794,848	$1,685,622	$1,280,127	$109,226
2019	$1,859,707	$1,858,308	$1,329,806	$1,399
2018	$1,635,187	$1,826,858	$1,106,364	$-191,671