Hebrew Learning Circles Inc

Nonprofit profile at a glance

EIN
300553213
IRS 990 coverage
2018–2021
Forms available
Form 990 2021, Form 990-EZ 2017
Location
Nyack, NY, USA
Phone
8453489810
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Judaism

Reported finances

Revenue
$125,118
Expenses
$117,644
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • RABBI REUBEN MODEK (PRESIDENT/DIRECTOR)

Highest reported compensation

  • RABBI REUBEN MODEK (PRESIDENT/DIRECTOR): $12,063 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide jewish learning, culture and spirituality for the independent jewish and interfaith family through education, celebration and commemoration.

What it reported doing in 2021

Provided the jewish and interfaith community jewish learning culture and spirituality

Operating model

Revenue model
Earned-program. 60% 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 - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 24
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.6%; rating input score 84
  • Program expense ratio: 89%; rating input score 89
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 6%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 10.3%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -4.7% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 83.6% of revenue deployed · 89% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $105K in reported program spending
  • Leadership: top reported pay $12K · 4 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2018 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.