Civic Intelligence

Birthright Israel Foundation

EIN 13-4092050 • 501(c)3 • New York, NY

Profile

The birthright israel foundation ("the foundation") was incorporated on december 10, 1999. It was formed to support the education of members of the jewish community outside of israel about judaism, to strengthen the understanding of their heritage, and to foster stronger bonds between the jews of diaspora and the state of israel. In furtherance of these purposes, the foundation provides funding to enable individuals aged 18-26 to participate in an educational peer-group trip to israel. Additionally, educational programs have been developed to target participants who have returned from israel to enhance their israel experience and strengthen their bond with the jewish community both in north america and israel.

711 Third Avenue 10th FLNew York, NY 10017

www.birthrightisrael.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.21x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.20x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$875,709

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2022

Asset Growth

63rd percentile

9.7%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-13%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$70,527,712

Up $6,247,046 (+9.7%) from 2023

Liabilities

Down

$14,565,261

Down $1,664,116 (-10%) from 2023

Net Assets

Up

$55,962,451

Up $7,911,162 (+16%) from 2023

Revenue

Down

$74,279,931

Down $11,259,619 (-13%) from 2023

Expenses

Down

$65,202,682

Down $27,648,271 (-30%) from 2023

Net Income

Up

$9,077,249

Up $16,388,652 (+224%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100M$50M$0Assets 2011: $14,684,454Liabilities 2011: $676,048Net Assets 2011: $14,008,4062011Assets 2012: $30,000,420Liabilities 2012: $1,220,454Net Assets 2012: $28,779,9662012Assets 2013: $16,412,609Liabilities 2013: $1,402,080Net Assets 2013: $15,010,5292013Assets 2014: $64,305,847Liabilities 2014: $21,551,372Net Assets 2014: $42,754,4752014Assets 2015: $32,621,882Liabilities 2015: $1,589,877Net Assets 2015: $31,032,0052015Assets 2016: $31,529,353Liabilities 2016: $2,262,607Net Assets 2016: $29,266,7462016Assets 2017: $35,094,701Liabilities 2017: $2,722,649Net Assets 2017: $32,372,0522017Assets 2018: $61,152,262Liabilities 2018: $3,959,302Net Assets 2018: $57,192,9602018Assets 2019: $64,474,727Liabilities 2019: $2,055,715Net Assets 2019: $62,419,0122019Assets 2020: $86,786,716Liabilities 2020: $2,040,551Net Assets 2020: $84,746,1652020Assets 2021: $97,221,190Liabilities 2021: $2,158,847Net Assets 2021: $95,062,3432021Assets 2022: $69,380,864Liabilities 2022: $15,169,805Net Assets 2022: $54,211,0592022Assets 2023: $64,280,666Liabilities 2023: $16,229,377Net Assets 2023: $48,051,2892023Assets 2024: $70,527,712Liabilities 2024: $14,565,261Net Assets 2024: $55,962,4512024

Highlighted filing

2024

Assets$70,527,712
Liabilities$14,565,261
Net Assets$55,962,451

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50MExpenses 2011: $55,195,6252011Expenses 2012: $87,189,3032012Revenue 2013: $74,257,356Expenses 2013: $88,026,793Net Income 2013: -$13,769,4372013Revenue 2014: $123,559,105Expenses 2014: $95,815,159Net Income 2014: $27,743,9462014Revenue 2015: $83,932,290Expenses 2015: $95,654,760Net Income 2015: -$11,722,4702015Revenue 2016: $96,827,173Expenses 2016: $98,592,432Net Income 2016: -$1,765,2592016Revenue 2017: $96,908,299Expenses 2017: $93,802,993Net Income 2017: $3,105,3062017Revenue 2018: $121,102,946Expenses 2018: $96,221,875Net Income 2018: $24,881,0712018Revenue 2019: $98,977,700Expenses 2019: $93,996,365Net Income 2019: $4,981,3352019Revenue 2020: $62,541,873Expenses 2020: $37,473,516Net Income 2020: $25,068,3572020Revenue 2021: $44,527,782Expenses 2021: $33,798,127Net Income 2021: $10,729,6552021Revenue 2022: $72,026,353Expenses 2022: $110,696,563Net Income 2022: -$38,670,2102022Revenue 2023: $85,539,550Expenses 2023: $92,850,953Net Income 2023: -$7,311,4032023Revenue 2024: $74,279,931Expenses 2024: $65,202,682Net Income 2024: $9,077,2492024

Highlighted filing

2024

Revenue$74,279,931
Expenses$65,202,682
Net Income$9,077,249

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$70.5$14.6$56.0$74.3$65.2$9.08
2023Summary only. Only limited summary data is available for this year.$64.3$16.2$48.1$85.5$92.9$7.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$69.4$15.2$54.2$72.0$111$38.7
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$97.2$2.16$95.1$44.5$33.8$10.7
2020Summary only. Only limited summary data is available for this year.$86.8$2.04$84.7$62.5$37.5$25.1
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$64.5$2.06$62.4$99.0$94.0$4.98
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.2$3.96$57.2$121$96.2$24.9
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.1$2.72$32.4$96.9$93.8$3.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.5$2.26$29.3$96.8$98.6$1.77
2015Detailed filing. Detailed filing data is available for this year.$32.6$1.59$31.0$83.9$95.7$11.7
2014Detailed filing. Detailed filing data is available for this year.$64.3$21.6$42.8$124$95.8$27.7
2013Detailed filing. Detailed filing data is available for this year.$16.4$1.40$15.0$74.3$88.0$13.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.0$1.22$28.8$87.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$0.68$14.0$55.2
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$74,946,020
Mission and Program Overview

Mission

The foundation raises funds to support educational trips to israel for young adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$65,750,698$32,844,202▼ $32,906,496
Pledges and Grants Receivable$23,404,853$16,500,148▼ $6,904,705
Investments in Publicly Traded Securities$6,262,559$5,813,879▼ $448,680
Land, Buildings, and Equipment, Net$1,199,486$1,034,246▼ $165,240
Prepaid Expenses and Deferred Charges$519,449$508,371▼ $11,078
Investments Other Securities$48,090$26,600▼ $21,490
Accounts Receivable$21,870$7,713▼ $14,157
Total Assets$97,221,190$69,380,864▼ $27,840,326
Other Assets Total$14,185$12,645,705▲ $12,631,520
Liabilities
Other Liabilities$1,126,016$13,884,989▲ $12,758,973
Accounts Payable and Accrued Expenses$1,032,831$1,284,816▲ $251,985
Total Liabilities$2,158,847$15,169,805▲ $13,010,958
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$67,607,594$33,956,208▼ $33,651,386
Net Assets With Donor Restrictions$27,454,749$20,254,851▼ $7,199,898
Total Net Assets Fund Balance$95,062,343$54,211,059▼ $40,851,284
Total Liabilities and Net Assets / Fund Balance$97,221,190$69,380,864▼ $27,840,326

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$765,505$320,875$1,086,380
Other Land Buildings$211,927$409,216$621,143
Equipment$56,814$95,415$152,229
Other Assets Org$5,771--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$5,549,217$242,615▼ $970,703-$4,787,623
2021$1,700,984$3,238,208▲ $632,929-$5,549,217
2020$1,313,455$200,000▲ $201,992-$1,700,984
2019$861,383$200,000▲ $262,438-$1,313,455
2018-$861,383--$861,383
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Israel TapoohiPresident/CEOFT$608,158$267,551$875,709
Jessica FeldanChief Development OfficerFT$364,030$128,838$492,868
S David ShapiroChief Financial OfficerFT$352,245$96,584$448,829
Diane RomirowskyVice President, PrincipalFT$275,469$52,265$327,734
Margot EttlingerVice President, Ne RegionFT$263,801$55,192$318,993
Carole-ann LevineVice President, SoutheastFT$259,585$59,326$318,911
Allyson GreenbaumVice President, Central RegionFT$244,247$70,401$314,648
Zhe YangV.p. of Information TechnologyFT$275,028$30,497$305,525
Pamela Fertel-weinsteinV.p. of Mktg & CommunicationsFT$213,883$70,295$284,178
Deborah DolginVice President, Western RegionFT$229,016$43,598$272,614
Ruvym GilmanGeneral Counsel-$176,436$65,219$241,655

Board Members and Trustees

NameTitle
Douglas M RossCabinet Chair
Philip De ToledoChair
J Philip RosenChair (thru 12/2022)
Avery RosinDirector
Barry SwidlerDirector
Harry KrakowskiDirector
Joel GreenbergDirector
John HooverDirector
Lori KomisarDirector
Marjorie HonickmanDirector
Michael RashesDirector
Rachel GerrolDirector
Robert a ClarfeldDirector
Russ RobinsonDirector
Shawn EvenhaimDirector
Wendy Gould ShenfeldDirector
Judy GoodmanDirector (as of 4/2022)
David BarseDirector (as of 7/2022)
Jane F WilfDirector (thru 12/2022)
Judith a LevyDirector (thru 12/2022)
Laurie BlitzerDirector (thru 12/2022)
Mark CharendoffDirector (thru 12/2022)
Marlene PostDirector (thru 12/2022)
Sara AronsonDirector (thru 12/2022)
Lawrence J CohenTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Thompson Habib & Denison INCMarketing55 OLD BEDFORD ROAD SUITE 201, Lincoln, MA 01773, Is$724,370
Southwest Publishing And Mailing CorpDirect Mail Marketing4000 SE ADAMS ST, Topeka, KS 66609$670,915
Gideon MarkStrategic Advisor15 EAST 32ND STREET 5TH FL, New York, NY 10016$314,750
FeteEvent Planning1600 AMPHITHEATRE PKWY, Mountain View, CA 94043$314,034
Google INCDirect Mail Marketing-$219,344
Revenue and Support

Revenue Composition

Contributions and Grants
$72,530,426
Program Service Revenue
$0
Investment Income
$214,257
Other Revenue
$-718,330
All Other Contributions
$43,756,233
Change in Net Assets
$-38,670,210

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded30$1,681,198Fair Market Value
Other Non Cash Contri Table1$1,000Fair Market Value
Total Noncash Contributions31$1,682,198-

Audited Revenue Reconciliation

Revenue per Audited Statements
$72,026,354
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-2,181,075
Total Revenue per Audited Statements
$69,845,279
Total Revenue per Form 990
$72,026,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$94,048,493
Total Fundraising Expense$11,554,860
Salaries, Compensation, and Employee Benefits$9,542,211
Other Expenses$6,496,892
Professional Fundraising Fees$608,967

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$94,048,493--$94,048,493
Other Salaries and Wages$105,386$1,629,212$3,644,685$5,379,283
Fees for Services Other-$461,093$2,321,798$2,782,891
Current Officers, Directors, Trustees, and Key Employees$51,565$797,159$1,783,313$2,632,037
Occupancy$24,968$435,744$568,764$1,029,476
Other Employee Benefits$15,616$241,417$540,070$797,103
Fees for Services Professional Fundraising--$608,967$608,967
Conferences and Meetings-$63,925$485,060$548,985
Information Technology$17,003$139,496$290,565$447,064
Payroll Taxes$8,584$132,705$296,872$438,161
Travel-$102,897$250,276$353,173
Pension Plan Contributions$5,792$89,536$200,299$295,627
Office Expenses-$57,438$230,495$287,933
Depreciation Depletion$2,959$68,763$135,667$207,389
Insurance$1,926$44,758$88,884$135,568
Fees for Services Accounting-$91,107-$91,107
Fees for Services Legal-$30,913$14,574$45,487
Advertising-$21,107$17,195$38,302
Other Expenses-$1,697$35,216$36,913
All Other Expenses-$13,300$18,958$32,258
Total Functional Expenses$94,282,292$4,859,411$11,554,860$110,696,563

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$110,696,563
Total Expenses per Audited Statements$110,696,563
Total Expenses per Form 990$110,696,563
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$94,048,493

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,Grantmaking---$94,048,493
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$886,830
Professional Fundraising Fees$608,967
Fundraising Gross Income$168,500

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$8,227,517$168,500$611,997$-443,497
Total Events$8,227,517$168,500$886,830$-718,330
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$13,273,103
Obligations to Annuitants$528,906
Due to Bri International$82,980
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 was prepared by an independent accounting firm in conjuction with the organization's financial department. A copy of the draft form 990 was circulated to the full board of directors for discussion and comment. Each board member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Each officer, director, trustee and key employee of the organization is required to annually disclose any conflicts of interest that arise by virtue of their employment, board service, or position with the organization. The organization monitors compliance with its conflict of interest policy through an annual questionnaire/disclosure statement that is distributed to these individuals. Potential conflicts are investigated immediately.

Form 990, Part VI, Section B, Line 15

The compensation of the c-suite is reviewed annually by the independent members of the compensation committee of the board of directors who relied upon external 3rd party comparable market data in assessing the appropriateness of the total compensation to be provided to the incumbent. Compensation decisions and reports are contemporaneously documented in the minutes of the committee meeting at the time the decisions are made. The foundation last conducted an independent executive compensation survey in march 2022 and will meet again february 2023. For all other individuals reported on the form 990, compensation decisions are reviewed internally by the foundation's officers and approved by the president.

Form 990, Part VI, Section C, Line 19

The foundation makes its form 990 available by retaining a copy at its place of business. The form 990 is likewise published on the internet at www.guidestar.org. The organization's 990, financial statements, record retention and destruction policy are published on the organization's website. The organization's governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion.

Filing and Contact Details

Filer

Filer Name
Birthright Israel Foundation
EIN
13-4092050
Phone
2124570036
Address
711 THIRD AVENUE 10TH FL, NEW YORK, NY 10017

Signing Officer

Name
S David Shapiro
Title
CFO
Phone
2124570036
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elias Saratovsky
Formed
1999
Legal Domicile
Ny
Voting Board Members
18
Independent Board Members
18
Employees
53
Volunteers
0

Preparer

Firm
Grant Thornton Llp
Address
757 THIRD AVENUE 3RD FLOOR, NEW YORK, NY 10017-2013
Preparer
Scott Thompsett
Phone
2125990100
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Birthright israel seeks to ensure that every eligible young jewish adult around the world, especially the less connected, is given the opportunity to visit israel on this educational journey. Birthright israel foundation raises funds in the united states to support birthright israel, a program which currently provides young jewish adults the gift of an extraordinary educational trip to israel.

FORM 990, PART XI, LINE 9:

Rescinded grant (change in donor intent) -1,000,000.

IN CALENDAR YEAR 2022, THE FOUNDATION WAS INFORMED THAT A $1M COMMITMENT

Previously recorded as a receivable was paid directly to birthright israel international; accordingly, the foundation is recording a $1m rescinded grant.

Financial Statement Notes

PART V, LINE 4:

The foundation maintains several donor-restricted funds the purposes of which are to provide support principally for trip enhancements and ancillary programs. In classifying such funds for financial statement purposes as either net assets with donor restrictions or net assets without donor restrictions, the board of directors looks to the explicit direction of the respective donor and provisions of applicable new york state law.

PART X, LINE 2:

Fin 48 the foundation follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The foundation has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it was nexus; and to identify and evaluate other matters that may be considered tax positions. The foundation has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.

PART IX, RIGHT-OF-USE ASSETS:

The financial accounting standards board ("fasb") implemented a new lease accounting standard that became effective for birthright israel foundation in the year ending december 31, 2022. This accounting standard was effectuated to improve the transparency surrounding key information pertaining to an exempt organization's leasing arrangements (and to ensure that all organizations were recording the transactions uniformly on their balance sheets).

Raw XML AppendixShowing 400 of 1,143 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01032831
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01284816
IRS990/AccountsReceivableGrp/BOYAmt021870
IRS990/AccountsReceivableGrp/EOYAmt07713
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE FOUNDATION RAISES FUNDS TO SUPPORT EDUCATIONAL TRIPS TO ISRAEL FOR YOUNG ADULTS.
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IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt31600 AMPHITHEATRE PKWY
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IRS990/Desc0BIRTHRIGHT ISRAEL SEEKS TO ENSURE THAT EVERY ELIGIBLE YOUNG JEWISH ADULT AROUND THE WORLD, ESPECIALLY THE LESS CONNECTED, IS GIVEN THE OPPORTUNITY TO VISIT ISRAEL ON THIS EDUCATIONAL JOURNEY. BIRTHRIGHT ISRAEL FOUNDATION RAISES FUNDS IN THE UNITED STATES TO SUPPORT BIRTHRIGHT ISRAEL, A PROGRAM WHICH CURRENTLY PROVIDES YOUNG JEWISH ADULTS FROM THE AGES OF 18 TO 32 THE GIFT OF AN EXTRAORDINARY EDUCATIONAL TRIP TO ISRAEL.
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