Kol Yehuda Inc

Nonprofit profile at a glance

EIN
823298993
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017, Form 990-N 2017
Location
Brooklyn, NY, USA
Phone
7189158914
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Judaism

Reported finances

Revenue
$108,360
Expenses
$226,190
Assets
$369,878
Liabilities
$122,610

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • YEHUDA N GLASSMAN (PRESIDENT)

Highest reported compensation

  • YEHUDA N GLASSMAN (PRESIDENT): $82,466 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To disseminate the torah, orthodox jewish laws and customs. In addition, to provide mental health counseling and intervention for struggling students and their families.

What it reported doing in 2025

Conducted courses of study on topics of jewish education and maintained programs for religious enlightenment.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

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: 80
  • Transparency & Controls: 81
  • Accountability: 69
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.4%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 66.4%; rating input score 66; 48th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -108.7%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 36.5%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -10.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -7.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -6.2% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 74.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $168K in reported program spending
  • Leadership: top reported pay $82K · 3 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.