Maimonides Benevolent Society
Nonprofit profile at a glance
- EIN
- 131850868
- IRS 990 coverage
- 2015–2025
- Forms available
- Form 990 2025
- Location
- Elmont, NY, USA
- Phone
- 5167756222
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $720,861
- Expenses
- $780,754
- Assets
- $6,953,541
- Liabilities
- $114,027
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- IRWIN R KRASNOW (PRESIDENT AND TRUSTEE)
- SARA COVELLI (VICE PRESIDENT)
Highest reported compensation
- IRWIN R KRASNOW (PRESIDENT AND TRUSTEE): $70,337 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Administration of two small cemeteries including grave sites, burials, and maintenance of graves and grounds.
What it reported doing in 2025
The organization is responsible for the administration and care of its cemeteries located in brooklyn and elmont. The cemeteries are maintained by upholding the jewish traditions and heritage, providing jewish burials and care of the graves and cemetery.
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
SUPPORTED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 37
- Transparency & Controls: 90
- Accountability: 70
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 33.8%; rating input score 34
- Program expense ratio: 52.8%; rating input score 53
- Fundraising efficiency: Limited
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: 75%; rating input score 75; 19th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.3%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 8.91; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 55; 55th percentile among comparable filings
- Officer compensation ratio: 9%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: -0.7% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: 1.5% per year; rating input score 100; 20th percentile among comparable filings
Details
- Where the money goes: 33.8% of revenue deployed · 52.8% of spending went to programs
- Governance: 3 of 4 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $412K in reported program spending
- Leadership: top reported pay $70K · 4 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2015 to 2025
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
- Review — Financial Efficiency: Program expense ratio scored 53/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 15/100.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.
- Review — Sustainability: Liabilities to assets ratio scored 55/100.