Dr Chaim Cember Shaarei Chinuch Day School

Nonprofit profile at a glance

EIN
462625888
IRS 990 coverage
2018–2023
Forms available
Form 990 2023, Form 990-EZ 2017
Location
Chicago, IL, USA
Phone
7733828406
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Kindergarten, Preschool, Nursery School, Early Admissions
Affiliation
Judaism

Reported finances

Revenue
$760,627
Expenses
$653,870
Assets
$184,272
Liabilities
$4,803

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

Leadership & pay

4 people listed

Highest reported compensation

  • MUSHKA KULEK (CO-DIRECTOR): $54,100 total reported compensation
  • DANIELLA ADAR (CO-DIRECTOR): $54,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To nbsp; provide nbsp; a nbsp; comprehensive nbsp; jewish nbsp; and nbsp; secular nbsp; day nbsp; school nbsp; education nbsp; to nbsp; children nbsp; in nbsp; the nbsp; chicagoland nbsp; area nbsp; using nbsp; the nbsp; montessori nbsp; philosophy

What it reported doing in 2023

Education of children age 3-9

Operating model

Revenue model
Earned-program. 77% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 100
  • Accountability: 55
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.1%; rating input score 74
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $9.09 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

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: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 20.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 20.3% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 74.1% of revenue deployed · 86.2% of spending went to programs
  • Governance: 2 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $580K in reported program spending
  • Leadership: top reported pay $54K · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 5 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Independent voting board scored 50/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.