Summer Beit Midrash Inc
Nonprofit profile at a glance
- EIN
- 043473269
- IRS 990-EZ coverage
- 2010–2025
- Forms available
- Form 990-EZ 2025
- Location
- Sharon, MA, USA
- Phone
- 7817840295
- Rating
- 93
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $127,644
- Expenses
- $141,394
- Assets
- $66,585
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ARYEH KLAPPER (President)
People named in this filing
- ARYEH KLAPPER (President)
- MIRIAM GEDWISER (Director)
- REBECCA WICHS (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization develops orthodox jewish leaders who see the idea that all human beings are "images of g-d" as a central tenet of their religiosity.
What it reported doing in 2025
AGUNAH - The organization develops and publicizes ideas and arguments that prevent spouses from being blackmailed or "held hostage" during or after civil divorce by a spouse who threatens not to participate in a Jewish religious divorce. We also provide practical halakhic and legal advice to spouses who may or do find themselves victims of such a situation.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 95
- Transparency & Controls: 100
- Sustainability: 17
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.2%; rating input score 98
- Program expense ratio: 88.6%; rating input score 89
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -10.8%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 0.47; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 55.6%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: 6.4% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 3.4% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: 1.8% per year; rating input score 100; 32nd percentile among comparable filings
Details
- Where the money goes: 98.2% of revenue deployed · 88.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $125K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 13/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- High — Sustainability: Officer compensation ratio scored 4/100.