Chabad of Columbus Inc

Nonprofit profile at a glance

EIN
311427001
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
New Albany, OH, USA
Phone
6149390765
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$4,647,633
Expenses
$3,246,818
Assets
$10,173,293
Liabilities
$613,116

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Areyah Kaltmann (Executive Director)

Highest reported compensation

  • Esther Kaltmann (Program Director): $98,195 total reported compensation
  • Areyah Kaltmann (Executive Director): $82,414 total reported compensation

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

Overview

Mission

Connecting Jewish youth and adults to cultural heritage in order to advance social justice based on the Jewish principle Chesed, bestowing kindness on others. Seek to galvanize the Columbus community to perform acts of kindness, benefitting those with special needs.

What it reported doing in 2024

Friendship Circle - A program to engage Jewish teenagers in the reward of charitable giving to help others in need. The program has a special two-fold goal. First, to keep teenagers drug-free and maintaining high school behavior standards. Second, to serve one-on-one to help special needs children and their siblings under the close supervision of the Chabad professional staff.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 95% 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. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 74
  • Accountability: 46
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.1%; rating input score 64
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 37.5%; rating input score 38; 14th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 12th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3.13; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 64.1% of revenue deployed · 90% of spending went to programs
  • Governance: 5 of 7 board members independent · 1 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.9M in reported program spending
  • Leadership: top reported pay $98K · 7 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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: Governance controls: 7 of 8 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 38/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 50/100.