Irvine Hebrew Day School

Nonprofit profile at a glance

EIN
465538235
IRS 990 coverage
2016–2021
Official website data refreshed
Sep 2026
Forms available
Form 990 2021
Location
Santa Ana, CA, United States
Phone
(949) 478-6818
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Judaism

Official website

Reported finances

Revenue
$2,295,361
Expenses
$3,791,629
Assets
$14,041,285
Liabilities
$18,250,857

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KARIN HEPNER (PRESIDENT)

Highest reported compensation

  • TAMMY KECES (HEAD OF SCHOOL (LEFT 06/2022)): $169,261 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 cultivate innovative and creative thinkers, promote inquiry and personal excellence, live Jewish unity by embracing Jewish diversity, foster compassionate and respectful citizens and leaders, build a Jewish community of joyful learning and nurture a thoughtful, spiritual and personal relationship with Jewish life, Torah learning and the State of Israel.

What it reported doing in 2021

Ihds utilizes a dual general and judaic studies curriculum. The judaic studies curriculum emphasizes the fundamentals of hebrew reading, writing and speaking, jewish history, holidays, jewish values, torah, the jewish life cycle, the land of israel and prayer. Ihds is committed to promoting religious and spiritual growth in our students. Our core beliefs are infused in all aspects of our education and we view judaism and its torah teachings as a key element in social, emotional and behavioral development. This is accomplished by identifying specific spiritual goals in the areas of belief, relationship with g-d, mitzvot (good deeds) and contribution to the greater jewish community. We are guided by the principal goal of creating upstanding, compassionate, knowledgeable, spiritual and committed jewish citizens of the world.general studies include a fully comprehensive and interdisciplinary language arts, mathematics, science, technology, social studies spiral curriculum. Art, music and physical education are also woven into our daily curriculum. Our dual focus for success includes both academic rigor and social emotional learning, preparing our students for the highest levels of career and college readiness. The standards of excellence are set at and above the California common core state standards while considering the uniqueness and varying developmental levels of all students. In line with the school's mission, students are taught the value of diversity and a commitment to the betterment of family, community, the environment and humanity. The secular program has equal focus of high expectations of academic excellence integrated with an emphasis on social emotional learning.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 87% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 79
  • Accountability: 68
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 67.6%; rating input score 68
  • Fundraising efficiency: $9.62 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 12th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -65.2%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 3.7; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 1.3; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 31.9% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 15.7% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 34% per year; rating input score 100; 94th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 67.6% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.6M in reported program spending
  • Leadership: top reported pay $169K · 5 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2016 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.