Kehillah B'nei Abraham
Legal name: Kehillah B'nei Abraham Messianic Synagogue Inc
Nonprofit profile at a glance
- EIN
- 920335727
- IRS 990 coverage
- 2024–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Colbert, GA, United States
- Phone
- 7704979525
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Judaism
Reported finances
- Revenue
- $206,854
- Expenses
- $138,422
- Assets
- $189,659
- Liabilities
- $1,742
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- ROBERT J SMITH (CEO)
People named in this filing
- ROBERT J SMITH (CEO)
- PAMELA CHERYL ZETTLER (SECRETARY)
- STEVEN C ZETTLER (CFO)
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
Kehillah Bnei Abraham Messianic Synagogue is founded to provide a place where families can worship and study the Scriptures together in community, living out their faith in Messiah Yeshua in a Messianic expression. There are two passages that are often cited in support of rejecting dance as a form of worship. The first is in Ex. 32, verses 19 and 20. After the miraculous deliverance at the Red Sea, the people quickly returned to their pagan ways by erecting a golden calf and worshipping it. > **9** But the moment Moshe got near the camp, when he saw the calf and the dancing, his own anger blazed up. He threw down the tablets he had been holding and shattered them at the base of the mountain. **20** Seizing the calf they had made, he melted it in the fire and ground it to powder, which he scattered on the water. Then he made the people of Isra’el drink it. If you continue reading the...
What it reported doing in 2024
Ministering to a community of believers in the god of israel and messiah yeshua (jesus). Holding weekly services that provide activities from 11:00 am to 5:00 pm on saturdays. Donated funds to feed israel and our landlord world life church to provide outreach. Provide two torah classes weekly for people to spend quality time learning the scriptures. Our membership has held steady in the 50-60 range with special events like the passover seder and other high holy day events seeing participants of 70+. We minister over weddings, funerals, bar mitzvahs, bat mitzvahs and baby dedication ceremonies for our members.
Operating model
- Revenue model
- Donor-supported. 75% of the money available for current operations came from contributions and gifts.
- 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 67
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.6%; rating input score 66
- Program expense ratio: 98%; rating input score 98
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 33.1%; rating input score 84; 84th percentile among comparable filings
- Total-asset coverage ratio: 1.37; rating input score 49; 49th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 48.8% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 55.9% per year; rating input score 100; 97th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 65.6% of revenue deployed · 98% of spending went to programs
- Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $136K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- 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: 2 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.