Mesivta Ahavas Hatorah Dlakewood Inc

Nonprofit profile at a glance

EIN
473947223
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
Lakewood, NJ, USA
Phone
7325981850
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$1,566,445
Expenses
$2,034,684
Assets
$6,289,434
Liabilities
$6,056,033

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

Leadership & pay

3 people listed

Highest reported compensation

  • SHIMON LAZEWNIK (TRUSTEE): $112,500 total reported compensation
  • AVRUM RAJCHENBACH (TRUSTEE & DEAN): $52,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To disseminate orthodox jewish torah education tradition and laws through education and group study of authentic jewish values, tradition,& laws

What it reported doing in 2024

Establishment of a school that disseminates orthodox jewish torah tradition and laws

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 80
  • Accountability: 33
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.1%; rating input score 96
  • Program expense ratio: 74%; rating input score 74
  • Fundraising efficiency: $28.92 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 84.2%; rating input score 84; 36th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 10th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -29.9%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 3.09; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 27.8% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 96.1% of revenue deployed · 74% of spending went to programs
  • Governance: 1 of 3 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $112K · 3 people listed
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.