Katz Hillel Day School of Boca Raton (KHDS)
Legal name: Katz Hillel Day School of Boca Raton Inc
Nonprofit profile at a glance
- EIN
- 650489297
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Jun 2026
- Forms available
- Form 990 2024
- Location
- Boca Raton, FL, United States
- Phone
- 561.470.5000
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Judaism
Reported finances
- Revenue
- $16,233,674
- Expenses
- $15,361,324
- Assets
- $19,805,883
- Liabilities
- $2,276,078
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Highest reported compensation
- HADASSAH SMOLARCIK (PRINCIPAL): $142,495 total reported compensation
- LEV STARK (EXECUTIVE DI): $118,222 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Katz Hillel Day School of Boca Raton is a Modern Orthodox Jewish Day School whose mission is an ongoing commitment to excellence in providing each student with a synthesis of Jewish and general studies and striving for excellence in all areas. KHDS inculcates a love for our American heritage, loyalty to the Jewish people, and support for the State of Israel. The school teaches students that all Jews are part of Klal Yisrael and that Jews are responsible for one another despite differences that may occur. KHDS students understand the importance of good manners and Derech Eretz at all times and exhibit sensitivity for teachers, parents and each other. The school instills a sense of responsibility, Tzedakah, and community service. Katz Hillel Day School develops students who are enthusiastic about learning and the pursuit of knowledge.The creation of the State of Israel is one of the...
What it reported doing in 2024
Provided a quality education for approximately 600 students from grades pre kindergarten through eighth.
Operating model
- Revenue model
- Earned-program. 92% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 86
- Accountability: 68
- Sustainability: 57
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.1%; rating input score 87
- Program expense ratio: 93.4%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 8th 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: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.4%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 1.29; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 71; 71st percentile among comparable filings
- Officer compensation ratio: 1.7%; rating input score 79; 79th percentile among comparable filings
Growth
- Program expense growth: 8.6% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 7% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 87.1% of revenue deployed · 93.4% of spending went to programs
- Governance: 21 of 21 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $14.3M in reported program spending
- Leadership: top reported pay $142K · 3 people listed
- Consistency: 26 of 27 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors
- Filing history: 11 filing years from 2009 to 2024
- 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.
- 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.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Review — Sustainability: Operating margin scored 55/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.