Or Hachaim Academy

Nonprofit profile at a glance

EIN
311777687
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
North Hollywood, CA, USA
Phone
8185051668
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Judaism

Reported finances

Revenue
$1,682,520
Expenses
$1,531,299
Assets
$3,565,424
Liabilities
$21,792

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

Leadership & pay

5 people listed

Executive titles in this filing

  • RABBI AMRAM GABAY (President)

People named in this filing

  • JOSEPH MANI (Director)
  • BEN R'BIBO (Director)
  • RABBI AMRAM GABAY (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Or hachaim academy is a jewish religious school currently serving children from pre-school to 8th grade. In addition to jewish religious training, the school follows the educational curriculum as required by the state of California. The school's goal is to each year be able to add one grade level, up to grade 9.

What it reported doing in 2024

Jewish religious schooling for ages pre-school to grade 8. In 2024, 272 students were taught about the jewish religion, its traditions and prayers, in addition to the regular curriculum set forth by the state of California board of education.

Operating model

Revenue model
Earned-program. 82% 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 a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 12
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.3%; rating input score 74
  • Program expense ratio: 83%; rating input score 83
  • 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 2.33; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 74.3% of revenue deployed · 83% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 59/100.