Congregation Shaarei Kodesh
Legal name: Congregation Shaarei Kodesh of Boca Raton Inc
Nonprofit profile at a glance
- EIN
- 201284887
- IRS 990 coverage
- 2011–2015
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2015
- Location
- Boca Raton, FL, United States
- Phone
- 561-852-6555
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $455,545
- Expenses
- $494,123
- Assets
- $1,876,733
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- JUDY RICHMAN (CO-PRESIDENT)
People named in this filing
- ELAINE ARONOFF (TRUSTEE)
- HARVEY FINE (TRUSTEE)
- IONA SOSNOSKI (TRUSTEE)
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 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Congregation Shaarei Kodesh exists to ignite the Jewish spark within each individual, journeying together as a holy, Jewish community. SUPPORT **(_לִתְמוֹך_ – _litmoch_) the congregation through meaningful monetary contributions. SHARE **(_לְהִשְׂתַתֵף_ – _lihistatayf_) the congregation’s value by talking to others and inviting them; We can contemplate Rabbi Baum’s spiritual question, posed weekly at our Living Room _Kabbalat_ Shabbat each Friday evening. We can build our foundation in Hebrew through classes; uncover meaning in prayer during Shabbat and holiday services; study the weekly _parashah_ with our rabbi and other teachers as well as other educational opportunities. Our presence during times of celebration – _b’nai mitzvah_ , _brit milah/brit bat, aufruf –_ weaves us into the community of joy. Our presence at a fun.
What it reported doing in 2015
Various, including kol nidre appeal, memorial book, fundraisings, purim, b'nai mitzvah, kiddush
Operating model
- Revenue model
- Earned-program. 81% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - 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: 92
- Accountability: 64
- Sustainability: 52
- 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: 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: 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.5%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 3.8; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings
Growth
- Program expense growth: 9% per year; rating input score 100; 68th percentile among comparable filings
- Revenue growth: 27.2% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 68.1% per year; rating input score 100; 98th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 15 of 15 board members independent · 1 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $494K in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2011 to 2015
- 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 — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Operating margin scored 24/100.