Congregation Bais Levy D'stralisk Inc
Nonprofit profile at a glance
- EIN
- 202886736
- IRS 990 coverage
- 2019–2019
- Forms available
- Form 990 2019
- Location
- Brooklyn, NY, USA
- Phone
- 8454260035
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $143,763
- Expenses
- $135,553
- Assets
- $8,210
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Yitzchok Rosenbaum (President/Treasurer)
- Chaim Mayer Klughaupt (Vice President)
People named in this filing
- Yitzchok Rosenbaum (President/Treasurer)
- Chaim Mayer Klughaupt (Vice President)
- Pinchas Zelic Dembicer (Secretary)
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 2019. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization promotes the study of orthodox jewery through prayer sessions & study groups
What it reported doing in 2019
The organization hosts prayer services for over 200 family members on the Sabbath, Holidays & High Holy Days. Additionally it provides study groups that focus on Talmud study, Bible study, Jewish Philosophy & Ethics for its members & the community at large.
Operating model
- Revenue model
- Membership-supported. 75% of the money available for current operations came from membership dues.
- 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 48
- Transparency & Controls: 90
- Accountability: 76
- Sustainability: 45
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 52.5%; rating input score 53
- Program expense ratio: 55.7%; rating input score 56
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.7%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.06; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 52.5% of revenue deployed · 55.7% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $75K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 53/100.
- Review — Financial Efficiency: Program expense ratio scored 56/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Review — Sustainability: Operating margin scored 55/100.