Mesivta of Phoenix

Legal name: Yeshiva of Phoenix

Nonprofit profile at a glance

EIN
273219251
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2010
Location
Phoenix, AZ, United States
Phone
602-266-1213
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations
Affiliation
Judaism

Official website

Reported finances

Revenue
$7,182,368
Expenses
$7,765,689
Assets
$9,664,880
Liabilities
$3,586,814

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DAVID FRIEDMAN (PRESIDENT)
  • GABY FRIEDMAN (VICE PRESIDENT/TREASURER)

People named in this filing

  • DAVID FRIEDMAN (PRESIDENT)
  • GABY FRIEDMAN (VICE PRESIDENT/TREASURER)
  • ELIYAHU ICKOVIC (SECRETARY)

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

To create an educationally advanced orthodox elementary school to prepare students to be strong, committed, observant jews.

What it reported doing in 2024

A "yeshiva" school, such as ours, is an institution in classical judaism for the study of its traditional, central texts. Studies generally follow two primary principles: the limudei kodesh (jewish studies) and the limudei chol (general or secular studies). All components of the curriculum are taught in ways that will instill in the students a love of hashem, the torah and the jewish people. Approximately 257 students received tuition scholarships during the fiscal year ended june 30, 2025.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 94
  • Accountability: 82
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.3%; rating input score 88
  • Program expense ratio: 83.6%; rating input score 84
  • Fundraising efficiency: $7.27 raised per $1 spent on fundraising; rating input score 27; 27th 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: 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: 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: Fail
    • 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: -8.1%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 19.6% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 88.3% of revenue deployed · 83.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $6.5M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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.

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

  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.