Civic Intelligence

Gratz College

EIN 23-1352642 • 501(c)3 • Melrose Park, PA

Profile

Gratz College provides a pluralistic education and engages students in active study for professional growth and personal enrichment. Gratz offers graduate and undergraduate degree and certificate programs, as well as learning opportunities for adults and teens. Through productive partnerships, the College also seeks to maintain and expand its institutional and academic relationships in Philadelphia, North America and worldwide. Many of Gratz's programs reflect the College's historic focus on Jewish studies and education. With a broad commitment to the intellectual and professional growth of diverse constituencies, the College creates access for students everywhere to become leaders in their professions and communities.

7605 Old York RoadMelrose Park, PA 19027

www.gratz.edu

Siviq Scores

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

Liabilities / Assets

45th percentile

0.14x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.23x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$217,181

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

90th percentile

39%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

80%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$12,648,004

Up $3,522,814 (+39%) from 2023

Liabilities

Down

$1,769,342

Down $34,438 (-1.9%) from 2023

Net Assets

Up

$10,878,662

Up $3,557,252 (+49%) from 2023

Revenue

Up

$7,652,527

Up $3,399,153 (+80%) from 2023

Expenses

Up

$5,020,931

Up $745,869 (+17%) from 2023

Net Income

Up

$2,631,596

Up $2,653,284 (+12234%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $6,342,243Liabilities 2011: $1,221,419Net Assets 2011: $5,120,8242011Assets 2012: $6,380,383Liabilities 2012: $1,121,225Net Assets 2012: $5,259,1582012Assets 2013: $6,351,694Liabilities 2013: $1,107,166Net Assets 2013: $5,244,5282013Assets 2014: $6,796,581Liabilities 2014: $1,351,673Net Assets 2014: $5,444,9082014Assets 2015: $6,828,616Liabilities 2015: $1,651,655Net Assets 2015: $5,176,9612015Assets 2016: $7,249,679Liabilities 2016: $1,591,485Net Assets 2016: $5,658,1942016Assets 2017: $7,470,441Liabilities 2017: $1,868,516Net Assets 2017: $5,601,9252017Assets 2018: $7,390,877Liabilities 2018: $2,114,393Net Assets 2018: $5,276,4842018Assets 2019: $7,469,669Liabilities 2019: $2,248,929Net Assets 2019: $5,220,7402019Assets 2020: $8,080,735Liabilities 2020: $2,443,835Net Assets 2020: $5,636,9002020Assets 2021: $9,581,218Liabilities 2021: $2,150,310Net Assets 2021: $7,430,9082021Assets 2022: $8,990,909Liabilities 2022: $2,041,780Net Assets 2022: $6,949,1292022Assets 2023: $9,125,190Liabilities 2023: $1,803,780Net Assets 2023: $7,321,4102023Assets 2024: $12,648,004Liabilities 2024: $1,769,342Net Assets 2024: $10,878,6622024

Highlighted filing

2024

Assets$12,648,004
Liabilities$1,769,342
Net Assets$10,878,662

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $5,422,037Expenses 2011: $5,040,992Net Income 2011: $381,0452011Revenue 2012: $4,714,399Expenses 2012: $4,689,085Net Income 2012: $25,3142012Expenses 2013: $4,139,5252013Revenue 2014: $4,073,858Expenses 2014: $4,207,776Net Income 2014: -$133,9182014Revenue 2015: $4,548,645Expenses 2015: $4,586,970Net Income 2015: -$38,3252015Revenue 2016: $4,698,394Expenses 2016: $4,387,996Net Income 2016: $310,3982016Revenue 2017: $3,726,645Expenses 2017: $4,115,519Net Income 2017: -$388,8742017Revenue 2018: $3,537,301Expenses 2018: $4,103,803Net Income 2018: -$566,5022018Revenue 2019: $3,774,848Expenses 2019: $3,848,969Net Income 2019: -$74,1212019Revenue 2020: $3,875,730Expenses 2020: $3,909,410Net Income 2020: -$33,6802020Revenue 2021: $4,945,670Expenses 2021: $4,148,157Net Income 2021: $797,5132021Revenue 2022: $4,811,278Expenses 2022: $4,355,642Net Income 2022: $455,6362022Revenue 2023: $4,253,374Expenses 2023: $4,275,062Net Income 2023: -$21,6882023Revenue 2024: $7,652,527Expenses 2024: $5,020,931Net Income 2024: $2,631,5962024

Highlighted filing

2024

Revenue$7,652,527
Expenses$5,020,931
Net Income$2,631,596

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.6$1.77$10.9$7.65$5.02$2.63
2023Detailed filing. Detailed filing data is available for this year.$9.13$1.80$7.32$4.25$4.28$0.02
2022Detailed filing. Detailed filing data is available for this year.$8.99$2.04$6.95$4.81$4.36$0.46
2021Detailed filing. Detailed filing data is available for this year.$9.58$2.15$7.43$4.95$4.15$0.80
2020Detailed filing. Detailed filing data is available for this year.$8.08$2.44$5.64$3.88$3.91$0.03
2019Detailed filing. Detailed filing data is available for this year.$7.47$2.25$5.22$3.77$3.85$0.07
2018Detailed filing. Detailed filing data is available for this year.$7.39$2.11$5.28$3.54$4.10$0.57
2017Detailed filing. Detailed filing data is available for this year.$7.47$1.87$5.60$3.73$4.12$0.39
2016Detailed filing. Detailed filing data is available for this year.$7.25$1.59$5.66$4.70$4.39$0.31
2015Detailed filing. Detailed filing data is available for this year.$6.83$1.65$5.18$4.55$4.59$0.04
2014Detailed filing. Detailed filing data is available for this year.$6.80$1.35$5.44$4.07$4.21$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$1.11$5.24$4.14
2012Summary only. Only limited summary data is available for this year.$6.38$1.12$5.26$4.71$4.69$0.03
2011Summary only. Only limited summary data is available for this year.$6.34$1.22$5.12$5.42$5.04$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 10, 2025
Return Version
2023v6.0
Gross Receipts
$8,651,148
Mission and Program Overview

Mission

Gratz college provides a pluralistic education rooted in jewish values and engages students in active study for personal and professional enrichment. Through degree and non-degree programs offerings and cultural programs, gratz enables students everywhere to become leaders in their professions and communities.gratz college is guided by the following values - respect for knowledge; inspiring study; academic excellence; and respect for the individual - which are the foundation of the institution's undergraduate and graduate programs; its supplementary hebrew high school program; and the adult education division.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,101,666$6,106,115▲ $4,449
Land, Buildings, and Equipment, Net$1,565,295$3,201,909▲ $1,636,614
Savings and Temporary Cash Investments$681,026$1,835,057▲ $1,154,031
Pledges and Grants Receivable$281,326$937,436▲ $656,110
Accounts Receivable$229,970$225,374▼ $4,596
Loans From Officers Directors$200,000$0▼ $200,000
Prepaid Expenses and Deferred Charges$118,188$182,584▲ $64,396
Cash and Non-Interest-Bearing Accounts$1,100$1,100→ $0
Total Assets$9,125,190$12,648,004▲ $3,522,814
Other Assets Total$146,619$158,429▲ $11,810
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,188,556$1,379,861▲ $191,305
Accounts Payable and Accrued Expenses$127,893$191,475▲ $63,582
Deferred Revenue$198,900$123,265▼ $75,635
Other Liabilities$88,431$74,741▼ $13,690
Total Liabilities$1,803,780$1,769,342▼ $34,438
Net Assets / Fund Balance
Net Assets With Donor Restrictions$6,347,443$8,120,193▲ $1,772,750
Net Assets Without Donor Restrictions$973,967$2,758,469▲ $1,784,502
Total Net Assets Fund Balance$7,321,410$10,878,662▲ $3,557,252
Total Liabilities and Net Assets / Fund Balance$9,125,190$12,648,004▲ $3,522,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,182,321$2,947,892$5,130,213
Other Land Buildings$59,817$1,834,571$1,894,388
Leasehold Improvements$766,226$638,431$1,404,657
Land$192,500-$192,500
Equipment$1,045$143,754$144,799

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,900,599$972▲ $378,682$219,277$5,060,976
2022$4,644,691$109,477▲ $360,772$214,341$4,900,599
2021$5,367,250$55,069▼ $635,620$142,008$4,644,691
2020$4,500,673$320,942▲ $738,574$192,939$5,367,250
2019$4,334,347$21,181▲ $406,858$261,713$4,500,673
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William R Zev EleffPresidentFT$190,711$26,470$217,181
Allison ResnickChief Operating OfficerFT$127,900$22,500$150,400
Naomi HousmanDirector of Institutional AdvancmentFT$124,740$4,994$129,734
Thomas CiprianoMgr of Business Operations & FacilitiesFT$103,330$20,134$123,464
Honour H MooreDeanFT$101,860-$101,860

Board Members and Trustees

NameTitle
Kathleen EliasBoard Chair
David H Weinstein EsqBoard Chair Emeritus
Rabbi Lance SussmanBoard Chair Emeritus
Sharon Liebhaber EsqSecretary & Vice Chair
David BrawerBoard Member
David GordonBoard Member
Emily ShoreBoard Member
Jonathan LevinBoard Member
Jonathan MandellBoard Member
Leon L LevyBoard Member
Lewis Hoch EsqBoard Member
Lisa Richman EddBoard Member
Melissa ShustermanBoard Member
Michelle Portnoff EsqBoard Member
Rabbi Albert GabbaiBoard Member
Sandra LilenthalBoard Member
Saul P WachsBoard Member
Shelly Laprince PhdBoard Member
Zipora SchorrBoard Member
Philip Moore PhdFaculty Representative
Bernad EizenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,962,437
Program Service Revenue
$3,205,822
Investment Income
$433,313
Other Revenue
$50,955
All Other Contributions
$3,833,944
Change in Net Assets
$2,631,596

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$103,919Fair Market Value (FMV)
Total Noncash Contributions3$103,919-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,652,527
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,620,921
Total Revenue per Audited Statements
$9,273,448
Total Revenue per Form 990
$7,652,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,418,535
Other Expenses$1,447,638
Total Fundraising Expense$179,769
Grants and Similar Amounts Paid$154,758
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,672,746$273,984$113,907$2,060,637
Comp Disqual Persons$586,610$96,083$39,946$722,639
Fees for Services Other$367,218$129,012$6,140$502,370
Other Employee Benefits$211,560$217,384$3,367$432,311
Payroll Taxes$113,673$78,093$11,182$202,948
Grants to Domestic Individuals$154,758--$154,758
Interest-$109,461-$109,461
Advertising$69,137$7,628$247$77,012
Insurance-$74,374-$74,374
All Other Expenses$44,387$26,506$425$71,318
Office Expenses$5,704$49,569$3,985$59,258
Fees for Services Accounting-$53,221-$53,221
Fees for Service Investment Mgmnt Fees-$45,920-$45,920
Fees for Services Legal-$36,489-$36,489
Other Expenses$33,519$35,672$182$33,519
Conferences and Meetings$13,340$12,608$388$26,336
Information Technology-$3,922-$3,922
Total Functional Expenses$3,455,437$1,385,725$179,769$5,020,931

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,091,547
Expenses per Audited Statements$5,020,931
Total Expenses per Form 990$5,020,931
Expenses Not Reported on Form 990$1,070,616
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Campaign$43,727---
Total Events$43,727---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$200,000$0▼ $200,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$33,050
Other Long Term Liabilities$26,792
Capital Lease Obligation$14,899
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
No
Other officer compensation reviewed
No
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 is reviewed by the president, the board of governors chairperson and the chair of the finance committee.

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

Members of the board of governors are required to complete a conflict of interest statement on an annual basis.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request, to be inspected at the office of gratz college for the same period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Gratz College
EIN
23-1352642
Phone
2156357300
Address
7605 OLD YORK ROAD, MELROSE PARK, PA 19027

Signing Officer

Name
William Robert Eleff
Title
President
Phone
2156357300
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Robert Eleff
Formed
1849
Legal Domicile
Pa
Voting Board Members
20
Independent Board Members
20
Employees
154
Volunteers
20

Preparer

Firm
Kreischer Miller
Address
100 WITMER ROAD SUITE 350, HORSHAM, PA 19044-2369
Preparer
Brad Frederick
Phone
2154414600
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization Mission

Gratz college (the college) provides a pluralistic education and engages students in active study for professional growth and personal enrichment. Gratz offers graduate and undergraduate degree and certificate programs, as well as learning opportunities for adults and teens. Through productive partnerships, the college also seeks to maintain and expand its institutional and academic relationships in philadelphia, north america and worldwide. Many of gratz's programs reflect the college's historic focus on jewish studies and education. With a broad commitmment to the intellectual and professional growth of diverse constituencies, the college creates access for students everywhere to become leaders in their professions and communities.

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

Gratz college provides a pluralistic education and engages students in active study for professional growth and personal enrichment. Gratz offers graduate and undergraduate degree and certificate programs, as well as learning opportunities for adults and teens. Through productive partnerships, the college also seeks to maintain and expand its institutional and academic relationships in philadelphia, north america and worldwide. Many of gratz's programs reflect the college's historic focus on jewish studies and education. With a broad commitmment to the intellectual and professional growth of diverse constituencies, the college creates access for students everywhere to become leaders in their professions and communities.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

Gratz college has a 129 year legacy of providing graduate degree programs and training programs for educators and professionals in the jewish and secular communities. Accredited by the middle states commission on higher education since 1967, the college offers a broad array of credentials and programs, including an ed.d., a ph.d., seven masters' programs, a ba completion program, and multiple graduate and undergraduate certificates. An early adopter of online education, gratz offers blended and fully online degrees and has enrolled students from 30 states and seven countries. Gratz offers dual enrollment programs for college creidit and other enriching and engaging programs for 8th-12th graders in greater philadelphia. Classes for teens are online, synchronous, and attract the participation of teens from across north america. Many of gratz academy courses offer college credit to high school juniors and seniors. Gratz works directly with families and in partnership with other communities and organizations. The institution offers four, six, eight and twelve week continuing education courses for adults as well as numerous lectures, programs, webinars and, and continuing legal educaition throughout the year. In 2023-2024, gratz served approximately 2,700 individuals throughout the year in its various programs.

Form 990, Part IX, Line 11G

Consulting: program service expenses 367,218. Management and general expenses 172,052. Fundraising expenses 0. Total expenses 539,270. Professional fees: program service expenses 0. Management and general expenses -43,040. Fundraising expenses 6,140. Total expenses -36,900.

FORM 990, PART XI, LINE 9:

Change in value of beneficial interest 11,810.

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The college's endowment consists of donor-restricted funds that were established to support future projects, scholarships, and operations.

PART X, LINE 2:

The college has been recognized by the internal revenue service as a tax exempt organization as described in section 501(c)(3) of the internal revenue code (irc) and is exempt from federal income taxes pursuant to section 501(c)(1) of the irc. No provision for income taxes has been reflected in the accompanying financial statements. For the years ended august 31, 2024 the college did not identify any uncertain tax positions taken or expected to be taken, which would require adjustment to or disclosure in the financial statements. The college is potentially subject to federal, state, and local examinations for years subsequent to august 31, 2020.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of beneficial interest 11,810. Rental expenses 314,388.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 314,388.

Raw XML AppendixShowing 400 of 724 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.

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