Maayanot Community Mikveh of Minnesota
Nonprofit profile at a glance
- EIN
- 883722040
- IRS 990 coverage
- 2023–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-N 2022
- Location
- Mendota Heights, MN, United States
- Phone
- 6123329312
- Rating
- 42
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $143,638
- Expenses
- $92,437
- Assets
- $367,871
- Liabilities
- $8,040
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- RACHEL STOCK SPILKER (PRESIDENT)
People named in this filing
- RACHEL STOCK SPILKER (PRESIDENT)
- CARRIE LIFLAND (TREASURER)
- LIZ RAPPAPORT (SECRETARY)
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
Maayanot is a 501(c)3 nonprofit organization with a mission to reclaim and renew the ancient Jewish ritual of mikveh immersion. We will build a sacred space that provides a welcoming and meaningful way for all Jews, and those choosing Judaism, to mark life transitions. Our Board of Directors is comprised of volunteer leaders representing the diversity of the Minnesota Jewish community. Where will Maayanot be located? On November 10, 2025, Maayanot announced a working agreement with Beth El Synagogue to build our community mikveh on the Beth El campus in St. Louis Park.
What it reported doing in 2024
Largest program expense was for consultants to help us establish our organization and provide logistical and marketing support for several experiential and educational programs, including five mikveh lake immersions (august/sept 2024), 30s/40s program (may 2024), color of water torah study program (feb 2024).
Operating model
- Revenue model
- Donor-supported. 99% 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 14
- Transparency & Controls: 92
- Accountability: 18
- Sustainability: 75
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 9.8%; rating input score 10
- Program expense ratio: 14%; rating input score 14
- Fundraising efficiency: $8.59 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings
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: 0%; rating input score 0; 7th 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: Fail
- 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: 35.6%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 3.98; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 39; 39th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -106% per year; rating input score 0; 0th percentile among comparable filings
- Revenue growth: -89.1% per year; rating input score 0; 0th percentile among comparable filings
- Asset growth: 15.5% per year; rating input score 100; 78th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 9.8% of revenue deployed · 14% of spending went to programs
- Governance: 0 of 14 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $13K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 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: Mission deployment rate scored 10/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 14/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 39/100.