Mishkan Lev
Legal name: Mishkan Lev Inc
Nonprofit profile at a glance
- EIN
- 921499990
- IRS 990 coverage
- 2025–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- Beachwood, OH, United States
- Phone
- (917) 217-3538 (Rachel Rothner Stark)
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $290,434
- Expenses
- $188,777
- Assets
- $121,497
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Rachel Rothner-Stark (President)
Highest reported compensation
- Esther Udman (Treasurer): $9,600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Creating and supporting a community for the care of Jewish special needs children, collaborating with families on child's care and providing respite services in an environment guided by Torah and Judaic principles. In our program, we aim to help each individual child meet their personal goals while prioritizing their dignity and treating them with respect. COLLABORATION We believe that for your child’s success, all individuals need to **work together** as a team — parents, volunteers, and professionals. We embrace parents and families as valued team members that will help us achieve our objectives and goals. We believe that for your child’s success, all individuals need to **work together** as a team — parents, volunteers, and professionals. CREATIVITY Our home is fully...
What it reported doing in 2025
Over 50 special needs children and their families were serviced with respite care and activities
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 92
- Accountability: 72
- Sustainability: 61
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 60.1%; rating input score 60
- Program expense ratio: 92.5%; rating input score 92
- Fundraising efficiency: $338.16 raised per $1 spent on fundraising; rating input score 93; 93rd 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: 80%; rating input score 80; 23rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- 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: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 35%; rating input score 84; 84th percentile among comparable filings
- Total-asset coverage ratio: 0.64; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 5.1%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 61.7% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: 115.8% per year; rating input score 100; 99th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 60.1% of revenue deployed · 92.5% of spending went to programs
- Governance: 4 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $175K in reported program spending
- Leadership: top reported pay $10K · 5 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.