San Diego Community Mikvah and Education Center

Nonprofit profile at a glance

EIN
263116077
IRS 990 coverage
2011–2015
Official website data refreshed
Jun 2026
Forms available
Form 990 2015, Form 990-EZ 2009
Location
Carlsbad, CA, USA
Phone
7607534987
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$530
Expenses
$667,594
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • LISA BRAUN-GLAZER (President)
  • RABBI LENORE BOHN (EXECUTIVE DIRECTOR)

People named in this filing

  • LISA BRAUN-GLAZER (President)
  • JAMIE FEDER (Director)
  • KAREN GROSSMAN (Director)

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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

San diego community mikvah and education center will provide a unique center for jewish continuity, spirituality, renewal, and learning for the greater san diego community. The organization is dedicated to reclaiming the ancient tradition of mikvah, reinventing the rituals of immersion to serve the needs of a diverse 21st century jewish community, male and female, young and old.

What it reported doing in 2015

Building and operating a mikvah and education center. The spefic purpose was deemed non feasible so donations in excess of operating costs were refunded pro-rata to the donors

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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

STRONG - 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: 87
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 8
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.1%; rating input score 93
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -125,861.1%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 115.9% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -30.6% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.1% of spending went to programs
  • Governance: 16 of 16 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $621K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2011 to 2015
  • Contacts: How to reach this organization
  • 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: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.