Talmudical Yeshiva of Philadelphia

Nonprofit profile at a glance

EIN
231476335
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Philadelphia, PA, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Judaism
Affiliation
Judaism

Reported finances

Revenue
$5,074,262
Expenses
$3,964,176
Assets
$20,319,303
Liabilities
$2,446,981

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

Leadership & pay

9 people listed

Executive titles in this filing

  • TED KOSLOFF (Vice President)
  • DR ABBA KRIEGER (Vice President)
  • ALEXANDER TAUB (President)

Highest reported compensation

  • RABBI S LIEBERMAN (Executive Direc): $125,310 total reported compensation
  • RABBI SHOLOM KAMENETSKY (DEAN): $118,735 total reported compensation
  • RABBI YEHUDA SVEI (DEAN): $100,148 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To maintain and conduct a school for the study of torah, talmud and other higher education b: to maintain and conduct a theological school with courses of instruction in preparation for the rabbinate c: to promote religious education and jewish culture among the jewish youth of philadelphia and elsewhere

What it reported doing in 2015

The organization is a four year academic high school offeringboth religious and secular curriculums & a post secondary school of higher learning.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 97% 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. Some filing-based governance responses are negative or unanswered and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 100
  • Accountability: 48
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.4%; rating input score 71
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: $4.99 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 55.6%; rating input score 56; 8th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 5.13; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 71.4% of revenue deployed · 86.6% of spending went to programs
  • Governance: 5 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.4M in reported program spending
  • Leadership: top reported pay $125K · 9 people listed
  • Highest-paid contractors: 1 contractor listed · $280K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 4 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Accountability: Independent voting board scored 56/100.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.