Community Day School

Nonprofit profile at a glance

EIN
250969468
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4125211100
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Judaism

Official website

Reported finances

Revenue
$8,462,236
Expenses
$8,956,001
Assets
$9,851,654
Liabilities
$1,485,861

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

Leadership & pay

20 people listed

Executive titles in this filing

  • SHIRI FRIEDMAN (PRESIDENT)
  • MICAH JACOBS (VICE PRESIDENT)
  • EVAN INDIANER (PAST PRESIDENT)

Highest reported compensation

  • ROBERT DINKELMEYER (DIRECTOR OF FINANCE): $119,044 total reported compensation
  • AVI BARAN MUNRO (FORMER HEAD OF SCHOOL,): $114,547 total reported compensation
  • CASEY WEISS (HEAD OF SCHOOL): $108,333 total reported compensation

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

Overview

Mission

At community day school, we are committed to raising proud jews, confident leaders, and accomplished learners who value excellence and prioritize community. As educators, administrators, and staff, we hold ourselves to the highest ethical and professional standards to reflect the sacred mission of our school and the trust placed in us by our families, students, and the broader jewish community.

What it reported doing in 2024

Community day school is a nurturing, academically excellent jewish day school for the 21st century. From our early childhood program through middle school, we inspire our students to love learning through innovative teaching methods and hands-on discovery. Community day school is a welcoming community where pittsburgh families who span the spectrum of jewish belief and practice can learn and connect along with their children. As our students grow in knowledge from preschool through 8th grade, they grow as people - finding their passions, embracing their jewish identities, and preparing for successful and meaningful lives. There were 282 students enrolled during the 2024-2025 school year in early childhood through grade 8.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83%; rating input score 83
  • Program expense ratio: 78%; rating input score 78
  • Fundraising efficiency: $24.2 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.8%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 83% of revenue deployed · 78% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7M in reported program spending
  • Leadership: top reported pay $119K · 20 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $521K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.