Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $23,002,045

• 1f · All other contributions, gifts and grants

  $61,714,282

• 1g · Noncash contributions included above

  $2,716,606

• 3 · Investment income

  total $808,060 · excluded $808,060

• 6a · Gross rents

  real property $327,840

• 6b · Less rental expenses

  real property $327,840

• 6c · Rental income or loss

  real property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  securities $2,728,033

• 7b · Less cost or other basis and sales expenses

  securities $2,712,870

• 7c · Gain or loss

  securities $15,163

• 7d · Net gain or loss

  total $15,163 · excluded $15,163

Functional expenses

Part IX, the statement of functional expenses.

• 3 · Grants to foreign organizations and individuals

  total $74,337,279 · program services $74,337,279

• 5 · Compensation of officers, directors and key employees

  total $3,408,999 · management and general $1,084,069 · fundraising $2,324,930

• 7 · Other salaries and wages

  total $5,877,834 · management and general $1,869,164 · fundraising $4,008,670

• 8 · Pension plan contributions

  total $345,199 · management and general $109,774 · fundraising $235,425

• 9 · Other employee benefits

  total $992,326 · management and general $315,562 · fundraising $676,764

• 10 · Payroll taxes

  total $550,741 · management and general $175,138 · fundraising $375,603

• 11b · Fees: legal

  total $40,039 · management and general $29,339 · fundraising $10,700

• 11c · Fees: accounting

  total $113,350 · management and general $113,350

• 11e · Fees: professional fundraising services

  total $548,777 · fundraising $548,777

• 11g · Fees: other

  total $3,015,074 · management and general $507,764 · fundraising $2,507,310

• 12 · Advertising and promotion

  total $7,294 · management and general $5,884 · fundraising $1,410

• 13 · Office expenses

  total $211,183 · management and general $43,020 · fundraising $168,163

• 14 · Information technology

  total $432,847 · management and general $145,420 · fundraising $287,427

• 16 · Occupancy

  total $1,057,489 · management and general $444,317 · fundraising $613,172

• 17 · Travel

  total $398,477 · management and general $177,514 · fundraising $220,963

• 19 · Conferences, conventions and meetings

  total $617,297 · management and general $80,381 · fundraising $536,916

• 22 · Depreciation, depletion and amortization

  total $188,553 · management and general $64,908 · fundraising $123,645

• 23 · Insurance

  total $141,098 · management and general $48,372 · fundraising $92,726

• 24a · Other expenses: BANK CHARGES

  total $282,776 · management and general $272,285 · fundraising $10,491

• 24b · Other expenses: DUES AND SUBSCRIPTIONS

  total $120,199 · management and general $118,032 · fundraising $2,167

• 24c · Other expenses: COMMUNICATIONS

  total $98,224 · management and general $85,205 · fundraising $13,019

• 24d · Other expenses: POSTAGE AND DELIVERY

  total $27,338 · management and general $2,343 · fundraising $24,995

• 24e · All other expenses

  total $38,560 · management and general $26,385 · fundraising $12,175

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $32,844,202 · end of year $25,030,546

• 3 · Pledges and grants receivable

  beginning of year $16,500,148 · end of year $18,201,700

• 4 · Accounts receivable

  beginning of year $7,713 · end of year $45,962

• 9 · Prepaid expenses and deferred charges

  beginning of year $508,371 · end of year $596,998

• 10a · Land, buildings and equipment: cost or other basis

  $1,911,565

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,014,059

• 10c · Land, buildings and equipment, net

  beginning of year $1,034,246 · end of year $897,506

• 11 · Investments: publicly traded securities

  beginning of year $5,813,879 · end of year $7,826,850

• 12 · Investments: other securities

  beginning of year $26,600 · end of year $11,500

• 15 · Other assets

  beginning of year $12,645,705 · end of year $11,669,604

• 17 · Accounts payable and accrued expenses

  beginning of year $1,284,816 · end of year $1,375,386

• 21 · Escrow or custodial account liability

  beginning of year $528,906 · end of year $496,556

• 25 · Other liabilities

  beginning of year $13,356,083 · end of year $14,357,435

• 27 · Net assets without donor restrictions

  beginning of year $33,956,208 · end of year $26,719,667

• 28 · Net assets with donor restrictions

  beginning of year $20,254,851 · end of year $21,331,622

The filer's explanations (Part III)

PART I, LINE 1A

IN CALENDAR YEAR 2023, BIRTHRIGHT ISRAEL FOUNDATION PROVIDED A HOUSING ALLOWANCE TO THE PRESIDENT, ISRAEL TAPOOHI; THE VALUE OF THAT HOUSING BENEFIT HAS BEEN INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III). AS PART OF PRESIDENT TAPOOHI'S EMPLOYMENT CONTRACT, HE IS ENTITLED TO CERTAIN SPOUSAL TRAVEL BENEFITS UP TO A CERTAIN DOLLAR THRESHOLD. IN CALENDAR YEAR 2023, PRESIDENT TAPOOHI RECEIVED $20,464 IN TAXABLE SPOUSAL TRAVEL BENEFITS WHICH IS ALSO REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III).

PART I, LINE 7

THE FOUNDATION PROVIDED DISCRETIONARY BONUSES TO SEVERAL INDIVIDUALS. THE AMOUNTS ARE REPORTED ON SCHEDULE J, PART II, COLUMN B(III). THE BONUSES WERE BASED ON EACH INDIVIDUAL'S SPECIFIC PERFORMANCE METRICS AND WERE APPROVED BY THE COMPENSATION COMMITTEE. ALL COMPENSATION DECISIONS ARE DOCUMENTED IN COMPENSATION COMMITTEE MEETING MINUTES.