Walworth Barbour American International School in Israel Inc

Nonprofit profile at a glance

EIN
986004081
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Even Yehuda, VA, IS
Phone
9729890100
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$30,727,076
Expenses
$30,180,954
Assets
$54,276,000
Liabilities
$15,589,000

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • See attached (See attached): $1,998,973 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The walworth barbour american international school in israel (wbais) is a 501 (c) (3) not for profit organization. Wbais provides secular american schooling from preschool to the 12th grade, primarily for the diplomatic community in israel, for the children of staff of foreign corporations doing business in israel and for other local children. Wbais receives funding from the us state department office of overseas schools and from the israeli ministry of education. Wbais has a main campus in even yehuda, about 10 miles north of tel aviv, and a branch in jerusalem. Wbais has about 710 pupils on the campuses. Wbais has "international accreditation" from the middle states association of schools and colleges. Students of the graduating class are accepted to the leading universities in the us and to other universities in europe and asia.

What it reported doing in 2024

To provide an accredited, secular american school in Jerusalem for kindergarten to 12th grade students of the diplomatic community, foreign corporations doing business in israel and other local nationals. the school had approximately 100 Pupils.

Operating model

Revenue model
Other-operating. 90% of the money available for current operations came from other operating revenue.
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 - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 69
  • Accountability: 73
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 12th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.8%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 87.9% of spending went to programs
  • Governance: 7 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $26.5M in reported program spending
  • Leadership: top reported pay $2M · 1 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $3.2M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.