Chananya Backer Memorial Institute Inc

Nonprofit profile at a glance

EIN
451623204
IRS 990 coverage
2011–2014
Official website data refreshed
Jun 2026
Forms available
Form 990 2014
Location
Baltimore, MD, USA
Phone
4109635404
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$776,729
Expenses
$801,141
Assets
$72,240
Liabilities
$98,196

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • CN David Reischer (Vice President)
  • Aryeh Zigdon (President)

Highest reported compensation

  • Aryeh Zigdon (President): $155,076 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build trusting relationships within Baltimore area Orthodox youth (and their parents) in an effort to assist and guide them in leading physically and emotionally healthy lives while strengthening their connection to Judaism and the Jewish Community

What it reported doing in 2014

Project Build Summer ExtremeProject Build Summer Extreme was created to allow the boys to spend their summers in a structured environment. Each day starts with prayer services, followed by two hours of Jewish learning. Groups of approximately five boys are then dispatched, together with a foreman, to different construction sites. Sample jobs include building decks, demolition work, painting and a variety of other building tasks. Each night, members of the community host the group for a barbeque followed by swimming or other recreational activities. In Summer 2013, there were 40 young men that participated in the program. This schedule allows for very little time for the young men to fall back into destructive behavior, attend parties or seek out old friends and habits.

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 100% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 60
  • Accountability: 59
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.2%; rating input score 82
  • Program expense ratio: 80.3%; rating input score 80
  • Fundraising efficiency: $21.31 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 18th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.1%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 1.36; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 19.4%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 47% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 41.9% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 91.4% per year; rating input score 100; 99th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 82.2% of revenue deployed · 80.3% of spending went to programs
  • Governance: 5 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $643K in reported program spending
  • Leadership: top reported pay $155K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.