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Top Rated

National Jewish Health

CharityWatch report issued
October 2020

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

National Jewish Health
1400 Jackson St.
Denver, CO 80206

Other Names

National Asthma Center

Tax Status


Stated Mission

To heal, discover and educate as a preeminent healthcare institution.

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Data based on Fiscal Year Ended 06/30/2019

Program Percentage: 88%

The percentage of National Jewish Health's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $27

How many dollars National Jewish Health spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
National Jewish Health & Subsidiary Consolidated Audited Financial Statements Multiple
National Jewish Health IRS Form 990 74-2044647
Entity: National Jewish Health & Subsidiary
Document Type: Consolidated Audited Financial Statements
Tax ID: Multiple
Entity: National Jewish Health
Document Type: IRS Form 990
Tax ID: 74-2044647

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
National Jewish Health
meets governance benchmarks.
National Jewish Health
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 Michael S. Salem, M.D. President/CEO $1,648,461
2 Greg Downey, M.D. Executive VP, Academic Affairs $840,183
3 Richard Martin, M.D. Chairman, Dept of Medicine $571,052
Name: Michael S. Salem, M.D.
Title: President/CEO
Compensation: $1,648,461
Name: Greg Downey, M.D.
Title: Executive VP, Academic Affairs
Compensation: $840,183
Name: Richard Martin, M.D.
Title: Chairman, Dept of Medicine
Compensation: $571,052

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

According to the National Jewish Health consolidated audit of June 30, 2019 (Note 1(a), Corporate Organization, Organization re: Joint Ventures):

"Effective December 2013, National Jewish Health formed a limited liability corporation in a joint venture with Icahn School of Medicine doing business as the Mount Sinai – National Jewish Respiratory Institute to oversee the creation and operations of a joint respiratory institute at various sites in the Mount Sinai integrated health care system in New York City, New York.

"Effective August 2014, National Jewish Health entered into a joint operating agreement with Sisters of Charity of Leavenworth (SCL) Health/St. Joseph Hospital for the joint management and operation of National Jewish Health's in-state patient care and St. Joseph Hospital. The new entity is overseen by a Board of Directors with representation from both entities.

"Effective April 2017, National Jewish Health formed a limited liability corporation in a joint venture with Thomas Jefferson University doing business as the Jane and Leonard Korman Jefferson Health / National Jewish Health Respiratory Institute to oversee the development and operations of a joint respiratory institute at various sites in the Jefferson Health System in Philadelphia, Pennsylvania."

According to the National Jewish Health consolidated audit of June 30, 2019 (Note 21, Related-party Transactions):

"National Jewish Health from time-to-time in the normal course of business and within the guidelines of its conflict of interest policy, has entered into transactions with companies for which certain members of the companies' management also serve on the board of National Jewish Health. Management believes prices paid by National Jewish Health have been equal to or less than the prices that would have been paid in transactions with parties not related to National Jewish Health."

According to the National Jewish Health (NJH) tax filing for the fiscal year ended June 30, 2019, NJH reports for Business Transactions Involving Interested Persons (IRS Form 990 Schedule L, Part IV):

(1) A transaction in the amount of $621,091 involving Mariner Kemper, former Board Member. The transaction is described as: "Banking Services and LOC Fees."

(2) A transaction in the amount of $152,388 involving Lisa Cicutto, spouse of EVP of Academic Affairs. The transaction is described as: "Salary."

According to the National Jewish Health tax filing for the fiscal year ended June 30, 2019, NJH reports receiving contributions of non-cash items on which it placed a value of $437,000 (IRS Form 990, Schedule M).

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the National Jewish Health consolidated audit of June 30, 2019 (Note 13, Construction in Progress) [$s in thousands, as noted]:

"At June 30, 2019, National Jewish Health had several on-going construction projects. The total projected costs related to these projects are estimated at $2,226 [thousand]. As of June 30, 2019, National Jewish Health has expended $437 [thousand] related to these projects."

According to the National Jewish Health consolidated audit of June 30, 2019 (Note 16(b), Commitments and Contingencies, Professional Liability) [$s in thousands, as noted]:

"Reserves for professional liability claims were $797 [thousand] and $815 [thousand] at June 30, 2019 and 2018, respectively. For claims covered by insurance, National Jewish Health recorded an additional $553 [thousand] and $492 [thousand] of professional liability reserves and an equal amount of insurance coverage receivables at June 30, 2019 and 2018, respectively.

"...The provision for losses related to professional liability risks is presented net of expected insurance recoveries in the [audited] consolidated statements of activities and was $88 [thousand] and ($33) [thousand] for 2019 and 2018, respectively."

According to the National Jewish Health (NJH) tax filing for the fiscal year ended June 30, 2109, NJH includes in its reporting for Compensation Information re: Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees, "Bonus & incentive compensation" paid to nine individuals in calendar year 2018, including the following (IRS Form 990, Schedule J, Part II):

(1) Michael Salem MD, President & CEO: $600,000, with reported total compensation of $1,648,461.

(2) Greg Downey MD, EVP Academic Affairs: $182,500, with reported total compensation of $840,183.

(3) Christine K. Forkner, EVP & CFO, Ass't Treasurer: $117,258, with reported total compensation of $545,811.

(4) Richard Martin MD, Chairman, Department of Medicine: $108,150, with reported total compensation of $571,052.