Ohr Hayashor

Nonprofit profile at a glance

EIN
831504459
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Brooklyn, NY, USA
Phone
7188542747
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$10,336,755
Expenses
$13,315,575
Assets
$18,096,964
Liabilities
$28,461,824

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • AARON OBERLANDER (CHAIRPERSON, PRESIDENT/CEO, HCS)
  • SHLOIME REICHMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AARON OBERLANDER (CHAIRPERSON, PRESIDENT/CEO, HCS): $727,596 total reported compensation
  • SHLOIME REICHMAN (EXECUTIVE DIRECTOR): $336,108 total reported compensation
  • YITZCHOK Y FEFERKORN (SCHOOL DIRECTOR): $175,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide special education to developmentally and emotionally disabled individuals.

What it reported doing in 2024

To provide special education to 85 developmentally disabled individuals in school setting.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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 - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 64
  • Accountability: 88
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 20th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -28.8%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 1.57; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 1%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: 53.1% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 56.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 55.3% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $13.3M in reported program spending
  • Leadership: top reported pay $728K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 3/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.