Morasha - the Jewish Community Educational Alliance

Nonprofit profile at a glance

EIN
931250469
IRS 990-EZ coverage
2010–2010
Forms available
Form 990-EZ 2010
Location
Portland, OR, USA
Phone
5033842476
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$87,928
Expenses
$116,770
Assets
$29,175

Source: IRS Form 990-EZ. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

17 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide adult Jewish education in the Portland, Oregon Metro area.

What it reported doing in 2010

Education, General/Other: Administered Florence Melton Adult Jewish Mini-school, a two-year adult learning program with weekly two-hour sessions and optional graduate classes. Beyond the Core curriculum, graduate classes were provided. Student enrollment was 108.

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

SUPPORTED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 100
  • Sustainability: 13
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.4%; rating input score 50
  • Program expense ratio: 37.5%; rating input score 37

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 50th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -32.8%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 50.4% of revenue deployed · 37.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $40K · 17 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.