Miami Jewish Academy
Legal name: Miami Jewish Academy Inc
Nonprofit profile at a glance
- EIN
- 873949359
- IRS 990 coverage
- 2023–2025
- Official website data refreshed
- Jun 2026
- Forms available
- Form 990 2025
- Location
- North Miami, FL, United States
- Phone
- +1 305-967-8669
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Judaism
Reported finances
- Revenue
- $856,930
- Expenses
- $919,584
- Assets
- $36,674
- Liabilities
- $393,366
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- Esther Reitzer Bales (CEO)
Highest reported compensation
- Esther Reitzer Bales (CEO): $50,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Inclusive Modern Orthodox Jewish community school deeply rooted in Torah values and knowledge, with exceptional general studies, project-based curriculum and a holistic approach to every child’s development. Finally, we place a strong emphasis on wellness and student health. We believe that a healthy mind, body, and spirit are essential for personal growth and academic success. We offer a range of physical activities, healthy meals, and snacks to support our students’ well-being. Our commitment to wellness and student health extends beyond the classroom and is reflected in everything we do at our school. []( [](. We support Israel on a daily basis Mindfulness We are conscious in our actions, thoughts, and words.
What it reported doing in 2025
Operation of an elementary school for children between the ages of K-6th Grade. 50 students enrolled in the current school year.
Operating model
- Revenue model
- Earned-program. 81% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 14
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.4%; rating input score 88
- Program expense ratio: 82.4%; rating input score 82
- Fundraising efficiency: $49.85 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: -7.3%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 10.73; rating input score 0; 0th percentile among comparable filings
- Officer compensation ratio: 5.4%; rating input score 49; 49th percentile among comparable filings
Growth
- Program expense growth: 0.9% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: 21.6% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 62.7% per year; rating input score 100; 97th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 88.4% of revenue deployed · 82.4% of spending went to programs
- Governance: 2 of 3 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $757K in reported program spending
- Leadership: top reported pay $50K · 2 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Liabilities to assets ratio scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 49/100.