Bais Kaila Torah Preparatory Hs

Nonprofit profile at a glance

EIN
222157196
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Lakewood, NJ, USA
Phone
7323704300
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$3,271,952
Expenses
$3,420,636
Assets
$3,978,293
Liabilities
$471,211

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • RABBI S MAYER (PRESIDENT)

Highest reported compensation

  • CRAINDLE SCHENKOLEWSKI (TREASURER): $43,077 total reported compensation
  • CHANA MAYER (SECRETARY): $15,600 total reported compensation
  • RABBI S MAYER (PRESIDENT): $13,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational-operation of private girls' high school

What it reported doing in 2024

Provision of religious and secular education for high school age girls.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 86
  • Accountability: 28
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.5%; rating input score 88
  • Program expense ratio: 83.5%; rating input score 84
  • Fundraising efficiency: $4.75 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.5%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.16; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 87.5% of revenue deployed · 83.5% of spending went to programs
  • Governance: 0 of 3 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $43K · 3 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.