Mikro Kodesh - Beth Israel Cemetery
Nonprofit profile at a glance
- EIN
- 520564187
- IRS 990 coverage
- 2010–2016
- Forms available
- Form 990 2016
- Location
- Owings Mills, MD, USA
- Phone
- 4106540800
- Rating confidence
- Limited
- Sector
- Cemeteries
- Affiliation
- Judaism
Reported finances
- Revenue
- $96,398
- Expenses
- $59,404
- Assets
- $803,107
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Allen Cohen (Co-President)
- Marilyn Schloss (Co-President)
People named in this filing
- Ralph Hersh (Board Member)
- Ellen Naftaniel (Board Member)
- Howard Bernheim (Board 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 2016. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The cemetery is operated by the synagogue for anyone of the jewish faith
What it reported doing in 2016
Operation of cemetery
Operating model
- Revenue model
- Earned-program. 72% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 12
- Sustainability: 78
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: Limited
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- 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: 38.4%; rating input score 87; 87th percentile among comparable filings
- Total-asset coverage ratio: 13.52; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 6.6% per year; rating input score 100; 79th percentile among comparable filings
- Asset growth: 31.4% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $59K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2010 to 2016
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 4 of 6 not reported.