Lubavitch Girls High School Inc

Nonprofit profile at a glance

EIN
363848131
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Chicago, IL, USA
Phone
7737437716
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$4,455,311
Expenses
$1,987,616
Assets
$5,115,412
Liabilities
$308,101

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Baruch Hertz (President)

People named in this filing

  • Zeev Zlatapolsky (member)
  • Sharone Goodman (member)
  • Chanie Hertz (Member)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Girls parochial high school

What it reported doing in 2022

All other related activities including part of programs such as salaries that are across akk the programs, and not necessarily program specific

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 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 33
  • Transparency & Controls: 64
  • Accountability: 88
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.9%; rating input score 25
  • Program expense ratio: 55.8%; rating input score 56
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 55.4%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.57; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 92; 92nd percentile among comparable filings

Growth

  • Program expense growth: -4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 27.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 31.1% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 24.9% of revenue deployed · 55.8% of spending went to programs
  • Governance: 6 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Mission deployment rate scored 25/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.