Beth Hatalmud Rabbinical Institute

Nonprofit profile at a glance

EIN
510185906
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Brooklyn, NY, USA
Phone
7182568480
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Ethnic Studies
Affiliation
Judaism

Reported finances

Revenue
$1,262,505
Expenses
$1,338,285
Assets
$367,354
Liabilities
$171,936

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Y KOTLER (PRESIDENT)
  • A BERGER (VICE PRESIDENT)

People named in this filing

  • Y KOTLER (PRESIDENT)
  • A BERGER (VICE PRESIDENT)
  • C PERKOWSKI (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational

What it reported doing in 2017

Instruction in talmud and other jewish studies

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: $59.94 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 74th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -6%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: -6.3% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -6.4% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 93% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.