Temple Beit HaYam

Legal name: Temple Beit Hayam Foundation Inc

Nonprofit profile at a glance

EIN
833292267
IRS 990 coverage
2019–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Stuart, FL, United States
Phone
772.286.1531
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Judaism

Official website

Reported finances

Revenue
$256,329
Expenses
$167,575
Assets
$1,989,860
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • IRA PEARLSTINE (PRESIDENT)

People named in this filing

  • IRA PEARLSTINE (PRESIDENT)
  • JEFFREY CHABAN (VICE-CHAIR)
  • PHYLLIS RAPPAPORT (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are large enough to offer various educational and community programs yet small enough to maintain a feeling of intimacy. Religious services, social programs, and school classes occur in our beautiful Temple in Monterey Commons Professional Park. We offer Hebrew and religious training for youngsters from kindergarten through high school. Our active Sisterhood and Brotherhood plan activities and events designed to encourage social interaction and support of our Temple. Concerts, lectures, and other events are offered to the Treasure Coast community at large. In addition, our Caring Community and Social Action Committee embody our commitment to _tzedakah_ (justice and giving). Our active You.

What it reported doing in 2025

Support temple beit hayam inc.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 68
  • Accountability: 70
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.7%; rating input score 63
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 44.2%; rating input score 44; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • 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: 34.6%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 11.87; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 34.5% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: -14.6% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 79th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 62.7% of revenue deployed · 95.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $161K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 36 of 40 current checks pass · 4 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 44/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesInvstMgmntFees column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.