Orot

Nonprofit profile at a glance

EIN
200803538
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Melrose Park, PA, USA
Phone
2159350020
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions
Affiliation
Judaism

Official website

Reported finances

Revenue
$531,228
Expenses
$763,770
Assets
$309,587
Liabilities
$250,327

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Andrea Kirshenbaum (Vice President)
  • Jill Rosen (President)

Highest reported compensation

  • Hilary Cummings (Office Manager): $65,859 total reported compensation
  • Jaime Katz Alter (Director of Education): $51,402 total reported compensation
  • Sari Gindoff Linder (Associate Educational Director): $41,836 total reported compensation

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

Overview

Mission

Orot was organized to enable children with diverse special needs to attend Jewish Day Schools in the Philadelphia area in conjuntion with host schools, Orot sets policy, creates and supervises programs, and provides financial support and advocates for the service provided to children with special needs.

What it reported doing in 2024

Organizing to enable children with diverse special needs to attend Jewish Day Schools in the Philadelphia area.

Operating model

Revenue model
Donor-supported. 94% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 10
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 77.5%; rating input score 77
  • Fundraising efficiency: $7.85 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

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 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.8%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.81; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 20.8%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 77.5% of spending went to programs
  • Governance: 17 of 17 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $592K in reported program spending
  • Leadership: top reported pay $66K · 20 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

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

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.