Arthur & Anna Goldstein Hebrew Academy of South Dade

Nonprofit profile at a glance

EIN
592694952
IRS 990 coverage
2009–2009
Forms available
Form 990 2009
Location
Miami, FL, USA
Phone
3055954868
Rating confidence
Limited
Sector
Primary, Elementary Schools
Affiliation
Judaism

Official website

Reported finances

Revenue
$1,036,249
Expenses
$1,160,403
Assets
$43,102
Liabilities
$21,855

Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

26 people listed

Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Greenfield Day School offers a uniquely integrated general and Judaic studies program that is both challenging and stimulating. Our mission is to provide a nurturing experience for each student in a small environment. We instill within our students a respect for the individual, a commitment to Jewish values, and ties to our community. We believe in providing our students with the tools necessary to develop and fulfill their greatest potential. A hands-on, experiential approach to teaching, coupled with current technology, provides individual growth for active learning and the promotion of lifelong learners.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 22
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 87; 87th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 24 of 24 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $907K in reported program spending
  • Leadership: top reported pay $0 · 26 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.