Yeshiva Beit Rafael

Nonprofit profile at a glance

EIN
137061685
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Flushing, NY, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Public Foundations
Affiliation
Judaism

Reported finances

Revenue
$211,563
Expenses
$5,225
Assets
$370,230
Liabilities
$0

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

Leadership & pay

3 people listed

People named in this filing

  • AVNER BENJAMINOV (TRUSTEE)
  • ABE ROSENTHAL (TRUSTEE)
  • JEFFREY ROSENTHAL (TRUSTEE)

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

Religious & charitable- to provide funds to enable the study of torah.

What it reported doing in 2024

Yeshiva beit rafael provides grants to help pay for the study of torah.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 83
  • Accountability: 82
  • Sustainability: 94
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4%; rating input score 4
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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: 4 of 7 controls in place; rating input score 57
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 97.5%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 70.86; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -9.5% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -5.7% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 4% of revenue deployed · 86.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 9 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 4/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.