Mikvah Sara Laya Binyan Liba
Nonprofit profile at a glance
- EIN
- 453969627
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Inwood, NY, USA
- Phone
- 7186966000
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $264,924
- Expenses
- $454,183
- Assets
- $1,736,888
- Liabilities
- $70,000
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- SIMCHA B STOLL (PRESIDENT)
People named in this filing
- DOVY BRAZIL (DIRECTOR)
- NATHAN GOLDMAN (DIRECTOR)
- LEON LANTSMAN (TREASURER)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote the values and practices of family purity consistent with the tenants of the orthodox jewish faith by constructing and maintaining a ritual bath in accordance with jewish law.
What it reported doing in 2025
Construction, maintenance and operation of a ritual bath.
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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.6%; rating input score 100
- Fundraising efficiency: $139.89 raised per $1 spent on fundraising; rating input score 87; 87th 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -71.4%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 3.82; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 24.9% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 5.4% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 13.3% per year; rating input score 100; 71st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.6% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $452K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 14 filing years from 2012 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.