Joseph and Florence Mandel Jewish Day School

Legal name: Joseph & Florence Mandel Jewish Day School

Nonprofit profile at a glance

EIN
341043767
IRS 990 coverage
2017–2024
Official website data refreshed
Jun 2026
Forms available
Form 990 2024
Location
Beachwood, OH, United States
Phone
216-464-4055
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Primary, Elementary Schools
Affiliation
Judaism

Official website

Reported finances

Revenue
$15,463,314
Expenses
$11,136,968
Assets
$55,581,060
Liabilities
$2,101,573

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

Leadership & pay

64 people listed

Executive titles in this filing

  • Joshua Gordon (Vice President)
  • Michael Haas (Past President)
  • Marc Freimuth (Past President)
  • Robert Goldberg (Past President)
  • Irwin Haber (Past President)
  • Orry Jacobs (Past President)

Highest reported compensation

  • Jay Leberman (Head of School): $366,891 total reported compensation
  • Leah Spector (Principal): $202,141 total reported compensation
  • Janet Keane (CFO): $140,585 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves academic excellence in a nurturing, welcoming environment that engages and teaches to the whole child.

What it reported doing in 2024

Tuition Assistance grants which were awarded to XXX students in grades Pre-K through 8 based upon specific qualifications per guidelines established by the School in furtherance of its exempt programs.

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 84% 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $27.5 raised per $1 spent on fundraising; rating input score 64; 64th 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: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 28%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 4.99; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 64th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 65.2% of revenue deployed · 87% of spending went to programs
  • Governance: 60 of 60 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $9.7M in reported program spending
  • Leadership: top reported pay $367K · 64 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $6.7M reported
  • Consistency: 46 of 46 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.