The Mussar Institute
Nonprofit profile at a glance
- EIN
- 202095736
- IRS 990 coverage
- 2014–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2011
- Location
- Boynton Beach, FL, USA
- Phone
- 561-571-5135
- Rating
- 52
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $793,022
- Expenses
- $710,054
- Assets
- $335,090
- Liabilities
- $5,072
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
People named in this filing
- SANDRA GARRETT (Director)
- ROBERT MASS (Director)
- IRV ROBINSON (Past co-pres)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A structured path for growth through learning and practice of the mussar tradition in Judaism. Helaine Sheias, Director of Facilitator and Program Development TMI Mussar Group Facilitation Information Center Welcome and thank you for your interest in Mussar Group Facilitation at The Mussar Institute. On this page, you will find information related to how to prepare and train to become a TMI Mussar Group Facilitator, what policies govern the role and responsibilities of a TMI Mussar Group Facilitator, how existing Facilitators can continue to grow and develop in their roles with various resources and support from staff and peers, and how Facilitators can engage in volunteer leadership opportunities to strengthen our Mussar community.
What it reported doing in 2024
The institute provided its teaching and education through various course programs in various settings including classroom, online and retreat settings.
Operating model
- Revenue model
- Donor-supported. 91% 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 29
- Transparency & Controls: 90
- Accountability: 30
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 31.7%; rating input score 32
- Program expense ratio: 35.1%; rating input score 35
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 10.5%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.47; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 1.1% per year; rating input score 100; 22nd percentile among comparable filings
- Revenue growth: 6.4% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 48th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 31.7% of revenue deployed · 35.1% of spending went to programs
- Governance: 0 of 12 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $249K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules
- Filing history: 9 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 6 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 — Financial Efficiency: Mission deployment rate scored 32/100.
- High — Accountability: Independent voting board scored 0/100.
- Moderate — Financial Efficiency: Program expense ratio scored 35/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 22/100.