Ohr Halimud the Multi Sensory Learning Center

Nonprofit profile at a glance

EIN
050548204
IRS 990 coverage
2009–2016
Forms available
Form 990 2016
Location
Brooklyn, NY, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$394,814
Expenses
$506,002
Assets
$360,608
Liabilities
$436,393

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • LEAH DAVID (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LEAH DAVID (EXECUTIVE DIRECTOR): $42,024 total reported compensation
  • AMY BAILIN (CONSULTANT): $20,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is a multi-sensory learning center. It includes an all day private school for children with dyslexia. It also has an after school learning program and teacher training, utilizing the scientifically based orton-gillingham approach to children suffering fr dyslexia

What it reported doing in 2016

In its 14th year, the school has:(1), taught 8 dyslexic students,(2), tutored 5 after-school program participants, and,(3), supervised the trainees in its student teacher training program, using the orton gillingham method on dealing with dyslexia.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
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 and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 100
  • Accountability: 72
  • Sustainability: 19
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.2%; rating input score 60
  • Program expense ratio: 46.9%; rating input score 47
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -28.2%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 1.21; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -28.7% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -5.4% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 60.2% of revenue deployed · 46.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $238K in reported program spending
  • Leadership: top reported pay $42K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2009 to 2016
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.