Mikvah USA
Legal name: Mikvah USA Inc
Nonprofit profile at a glance
- EIN
- 202850305
- IRS 990 coverage
- 2018–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Brooklyn, NY, United States
- Phone
- 718.437.PURE (7873)
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $7,186,127
- Expenses
- $8,060,348
- Assets
- $1,179,710
- Liabilities
- $145,487
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ISAAC BISTRITZKY (PRESIDENT)
- YISRAEL AACKERMAN (VICE PRESIDENT)
Highest reported compensation
- BARUCH CYWIAK (ADMINISTRATOR): $514,194 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
With incredible Siyatta Dishmaya, Mikvah USA’s grassroots efforts have blossomed into a professionally structured organization; the mission will only be complete when every Jew in North America will find it easy and appealing to adhere to the highest level of taharah. “This is an incredible opportunity that you have given us. Thank you for all your support in bringing more yiddishkeit to our community.” - California “College students are at a very pivotal time in their life. They soaked in the speaker’s words, visibly enjoying the speech. One attendee commented, ‘This is exactly what I am missing: inspiration on mitzvoth and a deeper understanding of Torah.’”. With incredible siyatta dishmaya, Rabbi Bistritzky’s sincere grassroots efforts have blossomed into the powerhouse that is Mikvah USA today. Mikvah USA is a professionally structured organization with a Board of Directors...
What it reported doing in 2024
Arranged conferences and seminars and issued publications to raise awareness regarding the importance of ritual baths.
Operating model
- Revenue model
- Donor-supported. 96% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 62
- Accountability: 90
- Sustainability: 18
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.5%; rating input score 92
- Program expense ratio: 82.5%; rating input score 82
- Fundraising efficiency: $6.19 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 99.9%; rating input score 100; 42nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd 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: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -12.2%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 0.15; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 54; 54th percentile among comparable filings
- Officer compensation ratio: 6.4%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 15.1% per year; rating input score 100; 78th percentile among comparable filings
- Revenue growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 23.2% per year; rating input score 100; 88th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 92.5% of revenue deployed · 82.5% of spending went to programs
- Governance: 3 of 3 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $6.6M in reported program spending
- Leadership: top reported pay $514K · 4 people listed · 0 of 6 pay-setting controls reported
- Consistency: 28 of 28 current checks pass
- Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 48 filed money-flow records
- Related organizations: 47 filed related-organization links
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 23/100.
- High — Sustainability: Operating margin scored 11/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.
- Review — Sustainability: Liabilities to assets ratio scored 54/100.