Shearim Torah High School

Nonprofit profile at a glance

EIN
412211077
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Phoenix, AZ, United States
Phone
602-324-3406
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School
Affiliation
Judaism

Official website

Reported finances

Revenue
$1,928,969
Expenses
$1,628,912
Assets
$3,979,881
Liabilities
$1,585,223

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

Leadership & pay

7 people listed

Executive titles in this filing

  • LORI BROWN (PRESIDENT)

Highest reported compensation

  • RABBI RAPHAEL LANDESMAN (HEAD OF SCHOOL): $148,798 total reported compensation

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

Overview

Mission

Statement To impart to our students the knowledge, strength of character, and life skills that will empower them to successfully engage all aspects of their lives as committed Jewish women. Knowledge – The educated Jewish woman is one who has a mastery of numerous areas of Torah, from Chumash and Navi to Halacha and Jewish philosophy. The student that attains a familiarity with the spectrum of Torah wisdom gains a transformative understanding of what it means to be a Jew, and is able to access that knowledge for guidance in every aspect of her life. Knowledge is not limited to Judaic studies, and fluency in general studies is a crucial element in building a comprehensive educational.

What it reported doing in 2024

Shearim's 79 students in 9th-12th grades primarily come from two localorthodox day schools. Shearim torah high school provides a full dualcurriculum, complete with judaic and general studies classes designedto produce a torah-centric and educationally proficient graduate, whounderstands her unique role as a jewish woman. Shearim's middosprogram, with its monthly focus on diverse areas of character building, regular chessed outings, and sophisticated courses of jewish thought, urges our students to understand and implement thoughtful and matureresponses to life's challenges. Shearim provides various seminars, training, and courses, that endow students with the tools they need tothrive both in relationships with their families and friends, and ininteraction with contemporary society.

Operating model

Revenue model
Earned-program. 86% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 92
  • Accountability: 80
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.1%; rating input score 62
  • Program expense ratio: 73.6%; rating input score 74
  • Fundraising efficiency: $8 raised per $1 spent on fundraising; rating input score 31; 31st 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: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.6%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 2.44; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 24% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site
  • Where the money goes: 62.1% of revenue deployed · 73.6% of spending went to programs
  • Governance: 5 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $149K · 7 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 6 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.