Cincinnati Hebrew Day School

Legal name: Cincinnati Hebrew Day School Inc

Nonprofit profile at a glance

EIN
310544741
IRS 990 coverage
2011–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5133517777
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Judaism

Official website

Reported finances

Revenue
$9,396,203
Expenses
$6,541,002
Assets
$11,063,492
Liabilities
$1,037,581

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

Leadership & pay

10 people listed

Executive titles in this filing

  • ZALMY EPSTEIN (VICE PRESIDENT)
  • MICHY FISHMAN (PRESIDENT)

Highest reported compensation

  • RABBI YITZCHOK GOLDSTEIN (TRUSTEE): $86,780 total reported compensation

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

Overview

Mission

Cincinnati Hebrew Day School provides a rigorous dual curriculum that caters to the individual needs of each student in a secure and nurturing environment. Our strengths-based educational model ignites the spark in every child, cultivating a passion for learning and a love of Torah. CHDS graduates are well-rounded, sensitive, and engaged, prepared for a lifelong journey of growth, and ready for success at competitive yeshivas and high schools.

What it reported doing in 2024

Instruction of students in both judaic and secular studies from preschool through high school during the school year.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 73
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 63
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: $11.34 raised per $1 spent on fundraising; rating input score 42; 42nd percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 21st percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 30.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 8.3% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site
  • Where the money goes: 62.5% of revenue deployed · 81.3% of spending went to programs
  • Governance: 9 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $5.3M in reported program spending
  • Leadership: top reported pay $87K · 10 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 42/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.