Heritage Academy Beth Morasha Inc

Nonprofit profile at a glance

EIN
042203827
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Longmeadow, MA, USA
Phone
4135670036
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Judaism

Official website

Reported finances

Revenue
$165,725
Expenses
$0
Assets
$1,053,900
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MARK GOLD (PRESIDENT)

People named in this filing

  • SUSAN FIRESTONE (VICE PRESIDE)
  • MARK GOLD (PRESIDENT)
  • KEN GORENSTEIN (TREASURER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Heritage academy's mission is to provide students k-8 an excellent secular and judaic education through a challenging, nurturing, and enriching environment. Teaching from a traditional jewish viewpoint, in an open and inclusive setting, we welcome all jewish families across the spectrum of observance. Our students acquire the skills they need to be self-confident learners and independent thinkers who develop and understanding of their identity as active jewish citizens in our complex society.

What it reported doing in 2024

To provide a dual-curriculum education including both secular and judaic studies. The school was closed during the year ended august 31, 2018 and is currently on hiatus due to lack of enrollment. The board is examining options to continue as a school.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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 7 controls in place; rating input score 29
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -38.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -15.3% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 to 2024
  • 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 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.