Bet Yeladim Inc
Nonprofit profile at a glance
- EIN
- 521046302
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Columbia, MD, USA
- Phone
- 4435273462
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
- Affiliation
- Judaism
Reported finances
- Revenue
- $3,671,560
- Expenses
- $3,277,314
- Assets
- $2,263,884
- Liabilities
- $420,053
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Hamburg Danielle (PRESIDENT)
- Davidsburg Josh (PAST PRESIDENT)
Highest reported compensation
- Fishman Jodi (BOARD MEMBER): $124,190 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide the highest quality secular and judaic education for children reaching beyond the classroom by engaging the family and the community
What it reported doing in 2024
The school operates a private daycare and nursery school in columbia md
Operating model
- Revenue model
- Other-operating. 86% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 66
- Accountability: 84
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: $913.53 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings
Transparency & Controls
- Consistency checks: 72.7%; rating input score 73; 0th 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; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.7%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 0.69; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 3.8%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 21.3% per year; rating input score 100; 86th percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2.8M in reported program spending
- Leadership: top reported pay $124K · 9 people listed
- Consistency: 39 of 42 current checks pass · 3 findings to review
- Schedules: 4 filed schedules
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.