Kesher Ld Inc Kesher

Nonprofit profile at a glance

EIN
650591858
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
North Miami Beach, FL, USA
Phone
3057927060
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions
Affiliation
Judaism

Official website

Reported finances

Revenue
$4,097,197
Expenses
$3,768,899
Assets
$5,239,600
Liabilities
$170,985

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

Leadership & pay

22 people listed

People named in this filing

  • PATRICIA GOLDSMITH (IMMIEDIATE PAST CHAIR)
  • DIANE WANDER (CHAIR)
  • RISA CHOPP (MARKETING VICE CHAIR)

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

To provide, and guide other schools in providing, an education in both jewish and secular studies that meet the needs of the invididual student, and which empowers each student to reach his/her highest level of independent and interdependent functioning.

What it reported doing in 2024

Kesher provides the finest quality judaic and secular education within a jewish day school environment for students with a wide array of learning differences and challenges. In order to assure that our students receive the best possible education, kesher seeks out the most highly-trained faculty. A kesher education - designed to meet individual educational needs and nurture self-esteem based on genuine accomplishment and success - empowers students to reach their potentials and enables them to become full participants in the informed jewish community and the future of judaism.

Operating model

Revenue model
Earned-program. 85% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.1%; rating input score 74
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: $2.46 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 3 of 7 controls in place; rating input score 43
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 74.1% of revenue deployed · 84.1% of spending went to programs
  • Governance: 22 of 22 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $0 · 22 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 13 filing years from 2012 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: Fundraising efficiency scored 6/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.