The Binah School Inc

Nonprofit profile at a glance

EIN
900402513
IRS 990 coverage
2013–2014
Forms available
Form 990 2014
Location
Sharon, MA, USA
Phone
9175199297
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.
Affiliation
Judaism

Official website

Reported finances

Revenue
$430,898
Expenses
$378,614
Assets
$74,008
Liabilities
$1,509

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MICHAL OSHMAN (PRESIDENT)
  • RINA HOFFMAN (VICE PRESIDENT/DIRECTOR)

Highest reported compensation

  • MICHAL OSHMAN (PRESIDENT): $19,108 total reported compensation
  • RINA HOFFMAN (VICE PRESIDENT/DIRECTOR): $15,799 total reported compensation
  • MERRIL WEINER (TREASURER): $2,860 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The binah school seeks to provide a creative religious jewish learning environment for girls at the middle school and secondary school levels.

What it reported doing in 2014

Classroom & field work instruction for students

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.5%; rating input score 80
  • Program expense ratio: 91.6%; rating input score 92
  • Fundraising efficiency: $83.83 raised per $1 spent on fundraising; rating input score 87; 87th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.1%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 36.3% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 62.8% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 66.4% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 80.5% of revenue deployed · 91.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $347K in reported program spending
  • Leadership: top reported pay $19K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.