The Elevation Worldwide Foundation
Nonprofit profile at a glance
- EIN
- 301126212
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Aventura, FL, USA
- Phone
- 7863014007
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
- Affiliation
- Judaism
Reported finances
- Revenue
- $1,212,697
- Expenses
- $1,121,286
- Assets
- $559,510
- Liabilities
- $65,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- RAV DONIEL KATZ (PRESIDENT)
Highest reported compensation
- RAV DONIEL KATZ (PRESIDENT): $149,817 total reported compensation
- ESTHER SCHOONOVER (CHIEF OPERATING OFFICER): $87,814 total reported compensation
- MIRIAM KATZ (SECRETARY): $32,770 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Elevation worldwide foundation ("the foundation") is a nonprofit corporation organized exclusively for religious and educational purposes. The foundation brings together jews and seekers from all walks of life with a single goal: to explore the torah's definitive map of human psychology and consciousness on an experiential level. The foundation has synthesized the most profound teachings of 4,000 years of wisdom from kabbalah, chassidus, mussar, and talmud into a unified system that for the first time makes these high-level authentic spiritual teachings accessible to seekers of all backgrounds. The mission of the foundation is to engage in and develop structured curriculums for jewish education, which it plans to install in existing jewish learning and community centers. Rabbi katz or other foundation teachers will also guide participants in practical jewish meditation techniques, seeking to promote spiritual sensitivity and emotional health.
What it reported doing in 2024
Elevation produced 60 hours of new video content--- which included a 5 day experience for 50 students--edited the content in preparation for the upcoming launch of its new educational platform app. Ewf prepared for a 200 person retreat (held in february 2025) and continued to maintain the existing online curriculum, platform and programming.
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 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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 58
- Accountability: 68
- Sustainability: 43
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.5%; rating input score 80
- Program expense ratio: 86%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- 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: 2 of 9 controls in place; rating input score 22
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.5%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 0.5; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 8.9%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: 114.3% per year; rating input score 100; 99th percentile among comparable filings
- Revenue growth: 61.4% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: 54.4% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 79.5% of revenue deployed · 86% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $964K in reported program spending
- Leadership: top reported pay $150K · 4 people listed
- Highest-paid contractors: 1 contractor listed · $794K reported
- Consistency: 22 of 22 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- Review — Sustainability: Operating margin scored 56/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.