FRIENDS OF JERUSALEM COLLEGE OF TE… - Form 990 Financial Data

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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

1975

Legal Domicile

Phone

2125635620

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY LTD, founded in 1975, is a community nonprofit in the Education sector that reported $1.4M in total revenue in fiscal year 2023. Revenue fell 72% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $796K, a strong 55% operating margin.

Mission

THE ORGANIZATION SUPPORTS THE JERUSALEM COLLEGE OF TECHNOLOGY IN ISRAEL WHICH PROVIDES DEGREE PROGRAMS TO STUDENTS OF ALL DENOMINATIONS IN ISRAEL.

Program Service Accomplishments

Program 1

Expenses: $525,251

THE ORGANIZATION PROVIDES CONTINUED SUPPORT FOR EDUCATIONAL PROGRAMS AT JERUSALEM COLLEGE OF TECHNOLOGY IN ISRAEL AND PROVIDES SCHOLARSHIP FUNDS.

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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 $1,447,688

Program Service Revenue $0

Investment Income $839

Other Revenue $0

TOTAL REVENUE $1,448,527

Expense Breakdown

Grants Paid $482,949

Salaries & Benefits $86,208

Fundraising Expenses $23,023

Program Expenses $525,251

Other Expenses $82,953

TOTAL EXPENSES $652,110

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,448,527	$5,233,378	-0.7%
Expenses	$652,110	$5,465,560	-0.9%
Net Income	$796,417	$-232,182	-4.4%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINDA ALLEN	Treasurer	5.00	Officer Director	$0	$0	$0
RACHEL BERG	Trustee	1.00	Director	$0	$0	$0
AURORA CASSIRER	Trustee	1.00	Director	$0	$0	$0
ABBE DIENSTAG	Trustee	1.00	Director	$0	$0	$0
MOTTI FINKELSTEIN	Trustee	1.00	Director	$0	$0	$0
IRA GREENSTEIN	Trustee	1.00	Director	$0	$0	$0
MALCOLM HOENLEIN	Trustee	1.00	Director	$0	$0	$0
SURIE LAZAR	Trustee	1.00	Director	$0	$0	$0
GITA LISKER	Trustee	1.00	Director	$0	$0	$0
HOWARD MILLENDORF	Trustee	1.00	Director	$0	$0	$0
HENRY ORLINSKY	Trustee	1.00	Director	$0	$0	$0
CHARLES POPPER	Secretary	5.00	Officer Director	$0	$0	$0
HELENE ROTHENBERG	Vice President	5.00	Officer Director	$0	$0	$0
ROSS ROTHENBERG	Trustee	1.00	Director	$0	$0	$0
TAMAR ROTHENBERG	Trustee	1.00	Director	$0	$0	$0
LEIGH SCHACHTER	Trustee	1.00	Director	$0	$0	$0
JOEL STRAUSS	CO-PRESIDENT	5.00	Officer Director	$0	$0	$0
MOSHE SUKENIK	CO-PRESIDENT	5.00	Officer Director	$0	$0	$0
MARK HESS	Trustee	1.00	Director	$0	$0	$0
ANDREW BOCHNER	Trustee	1.00	Director	$0	$0	$0

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	No data	No data	No data	No data
2023	$1,448,527	$652,110	$1,254,009	$796,417
2022	$5,233,378	$5,465,560	$470,195	$-232,182
2021	$937,466	$886,604	$593,675	$50,862
2020	$1,045,121	$2,366,325	$467,149	$-1,321,204
2019	$2,203,648	$1,963,465	$1,779,321	$240,183
2018	$1,750,645	$381,528	$1,502,789	$1,369,117

FRIENDS OF JERUSALEM COLLEGE OF TECHNOLOGY LTD