Congregation Beth Israel
Nonprofit profile at a glance
- EIN
- 135640818
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- New York, NY, USA
- Phone
- 2125025291
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Judaism
Reported finances
- Revenue
- $291,857
- Expenses
- $265,487
- Assets
- $6,302
- Liabilities
- $129,354
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Michael Ritz (President)
- Michael Lewyn (Vice President)
- Theodore Katzenstein (Vice President)
People named in this filing
- Michael Ritz (President)
- Michael Lewyn (Vice President)
- Theodore Katzenstein (Vice President)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
CBI is a synagogue committed to the advancement of Judaism and Americanism. It conducts religious services according to Orthodox Ashkenazic Jewish tradition.
What it reported doing in 2025
CBI primarily conducts religious services for local congregants and commuters. The services offer a spiritually uplifting experience and fulfill religious obligations. Expenses cover post-service meals religious materials and guest cantor fees. Revenue is generated from High Holiday ticket sales and fees for religious materials.
Operating model
- Revenue model
- Other-operating. 65% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - 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: 12
- Transparency & Controls: 84
- Accountability: 76
- Sustainability: 35
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 13.1%; rating input score 13
- Program expense ratio: 14.4%; rating input score 14
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th 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: 100%; rating input score 100; 64th 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: 9%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 0.02; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 20.53; rating input score 0; 0th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 18.5% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 52nd percentile among comparable filings
- Asset growth: -22.4% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 13.1% of revenue deployed · 14.4% of spending went to programs
- Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $38K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 27 of 39 current checks pass · 12 findings to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Financial Efficiency: Mission deployment rate scored 13/100.
- High — Financial Efficiency: Program expense ratio scored 14/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Review — Sustainability: Operating margin scored 55/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesInvstMgmntFees column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherEmployeeBenefits column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PensionPlanContributions column sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 0/100.