Cohen Synagogue Inc

Nonprofit profile at a glance

EIN
954283484
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-T 2023
Location
Encino, CA, USA
Phone
8187055781
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$20,695
Expenses
$23,118
Assets
$580,806
Liabilities
$2,038

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JOSEPH COHEN (PRESIDENT)

People named in this filing

  • JOSEPH COHEN (PRESIDENT)
  • JOHN COHEN (SECRETARY)
  • JOHN COHEN (TREASURE)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To expand jewish religion and jewish education

What it reported doing in 2023

The organization accomplished to gather hundreds of jewish people for high holidays, by bringing experts rabbis, speakers for the events.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 6
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.7%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 25.12; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 81.9% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 49% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $23K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2020 to 2023
  • 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: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.