Camp Lehava Inc

Nonprofit profile at a glance

EIN
832697805
IRS 990 coverage
2019–2022
Forms available
Form 990 2022, Form 990-N 2018
Location
Brooklyn, NY, USA
Phone
3473511532
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Judaism

Reported finances

Revenue
$541,614
Expenses
$866,685
Assets
$373,826
Liabilities
$1,612,007

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JOSEPH DOV STIEGLITZ (President)
  • CHAIM JAKABOVITZ (President & CEO)

People named in this filing

  • JOSEPH DOV STIEGLITZ (President)
  • CHAIM JAKABOVITZ (President & CEO)
  • TZIVYA ALTMAN (Secretary)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help ensure that school-age girls continue to shine during the summer months by experiencing a positive energy in an atmosphere of spiritual growth in line with Judaism's core values of Torah, character development, and friendship.

What it reported doing in 2022

Running a summer camp to help ensure that school-age girls continue to shine during the summer months by experiencing a positive energy in an atmosphere of spiritual growth in line with Judaism's core values of Torah, character development, and friendship.

Operating model

Revenue model
Earned-program. 83% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 16
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -60%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 4.31; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 39.3% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $798K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2019 to 2022
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.