Westchester Hebrew High School
Westchester Hebrew High School consistently reports zero officer compensation amidst fluctuating financial health and high liabilities.
EIN: 132666864 · Mamaroneck, NY · NTEE: B25Z · Updated: 2026-03-28
Is Westchester Hebrew High School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Westchester Hebrew High School directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Westchester Hebrew High School
Westchester Hebrew High School (EIN: 132666864) is a nonprofit organization based in Mamaroneck, NY, classified under NTEE code B25Z. The organization reported total revenue of $2.7M and total assets of $725K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Westchester Hebrew High School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Westchester Hebrew High School is a mid-size nonprofit that has been operating for 55 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.5M |
| Total Expenses | $2.5M |
| Surplus / Deficit | +$47K |
| Total Assets | $588K |
| Total Liabilities | $708K |
| Net Assets | $-120,623 |
| Operating Margin | 1.9% |
| Debt-to-Asset Ratio | 120.5% |
| Months of Reserves | 2.8 months |
Financial Health Grade: B
In 2023, Westchester Hebrew High School reported a surplus of $47K with revenue exceeding expenses, holds 2.8 months of operating reserves (limited), has a debt-to-asset ratio of 120.5% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Westchester Hebrew High School's revenue has declined at a compound annual growth rate (CAGR) of -0.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +21.2% | +5.4% | +3.6% |
| 2022 | -2.1% | +29.9% | -11.4% |
| 2021 | -6.4% | -12.5% | +204.2% |
| 2020 | -6.8% | -13.9% | -20.6% |
| 2019 | -15.3% | -17.2% | +30.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1971 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Westchester Hebrew High School with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Westchester Hebrew High School allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $47K, with revenue exceeding expenses.
- Debt-to-asset ratio: 120.5%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an entity with annual revenues exceeding $2 million. This lack of reported compensation for key executives raises questions about how leadership is compensated or if it is entirely volunteer-based, impacting financial transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Westchester Hebrew High School's IRS 990 filings:
- Consistent reporting of 0% officer compensation, which is unusual for an organization of this size and impacts transparency.
- Liabilities consistently exceed assets, indicating a potentially high reliance on debt or other obligations (e.g., $708,223 liabilities vs. $587,600 assets in 2023).
- Fluctuating revenue and expenses, with some periods showing deficits (e.g., 2022: Revenue=$2,084,784, Expenses=$2,352,147).
Strengths
The following positive indicators were identified for Westchester Hebrew High School:
- Generally manages to cover expenses with revenue over the long term, as seen in 2023 with a slight surplus ($2,527,646 revenue vs. $2,480,273 expenses).
- Consistent operational history with 13 filings, indicating stability in its existence.
- Assets have shown some growth in recent years, from $210,314 in 2020 to $587,600 in 2023.
Frequently Asked Questions about Westchester Hebrew High School
Is Westchester Hebrew High School a legitimate charity?
Based on AI analysis of IRS 990 filings, Westchester Hebrew High School (EIN: 132666864) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does Westchester Hebrew High School spend its money?
Westchester Hebrew High School directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Westchester Hebrew High School tax-deductible?
Westchester Hebrew High School is registered as a tax-exempt nonprofit (EIN: 132666864). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Westchester Hebrew High School manage to operate with 0% reported officer compensation?
The consistent reporting of 0% officer compensation across all filings is highly unusual for an organization of this size. It could indicate that executive roles are entirely volunteer-based, compensation is reported under other expense categories, or that the individuals are compensated by a related entity not disclosed in these specific sections of the 990.
Why do liabilities consistently exceed assets for Westchester Hebrew High School?
The consistent trend of liabilities exceeding assets (e.g., $708,223 liabilities vs. $587,600 assets in 2023) suggests a reliance on debt, deferred revenue, or other obligations. This could indicate a tight financial position or specific accounting practices related to their operational model, such as significant prepaid tuition or long-term debt for facilities.
What is the long-term sustainability outlook given the financial trends?
While the organization generally manages to cover expenses with revenue, the persistent high liabilities relative to assets and the lack of significant asset growth could pose long-term sustainability challenges. A deeper dive into the nature of these liabilities and the organization's cash flow would be necessary to fully assess long-term viability.
Filing History
IRS 990 filing history for Westchester Hebrew High School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Westchester Hebrew High School's revenue has declined by 7.3%, moving from $2.7M to $2.5M. Total assets increased by 64% over the same period, from $358K to $588K. Total functional expenses fell by 5.3%, from $2.6M to $2.5M. In its most recent filing year (2023), Westchester Hebrew High School reported a surplus of $47K, with revenue exceeding expenses. The organization holds $708K in liabilities against $588K in assets (debt-to-asset ratio: 120.5%), resulting in net assets of $-120,623.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $2.5M | $2.5M | $588K | $708K | — | View 990 |
| 2022 | $2.1M | $2.4M | $567K | $735K | — | View 990 |
| 2021 | $2.1M | $1.8M | $640K | $540K | — | View 990 |
| 2020 | $2.3M | $2.1M | $210K | $429K | — | View 990 |
| 2019 | $2.4M | $2.4M | $265K | $689K | — | View 990 |
| 2018 | $2.9M | $2.9M | $204K | $663K | — | View 990 |
| 2017 | $2.8M | $2.9M | $212K | $648K | — | View 990 |
| 2016 | $3.3M | $3.0M | $390K | $787K | — | View 990 |
| 2015 | $2.8M | $2.8M | $249K | $922K | — | View 990 |
| 2014 | $2.7M | $2.7M | $210K | $899K | — | View 990 |
| 2013 | $2.7M | $2.7M | $344K | $920K | — | View 990 |
| 2012 | $2.7M | $2.6M | $468K | $1.6M | — | View 990 |
| 2011 | $2.7M | $2.6M | $358K | $1.6M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.5M, expenses of $2.5M, and assets of $588K (revenue +21.2% year-over-year).
- 2022: Revenue of $2.1M, expenses of $2.4M, and assets of $567K (revenue -2.1% year-over-year).
- 2021: Revenue of $2.1M, expenses of $1.8M, and assets of $640K (revenue -6.4% year-over-year).
- 2020: Revenue of $2.3M, expenses of $2.1M, and assets of $210K (revenue -6.8% year-over-year).
- 2019: Revenue of $2.4M, expenses of $2.4M, and assets of $265K (revenue -15.3% year-over-year).
- 2018: Revenue of $2.9M, expenses of $2.9M, and assets of $204K (revenue +1.4% year-over-year).
- 2017: Revenue of $2.8M, expenses of $2.9M, and assets of $212K (revenue -12.9% year-over-year).
- 2016: Revenue of $3.3M, expenses of $3.0M, and assets of $390K (revenue +14.8% year-over-year).
- 2015: Revenue of $2.8M, expenses of $2.8M, and assets of $249K (revenue +5.9% year-over-year).
- 2014: Revenue of $2.7M, expenses of $2.7M, and assets of $210K (revenue +0.6% year-over-year).
- 2013: Revenue of $2.7M, expenses of $2.7M, and assets of $344K (revenue -1.8% year-over-year).
- 2012: Revenue of $2.7M, expenses of $2.6M, and assets of $468K (revenue -0.5% year-over-year).
- 2011: Revenue of $2.7M, expenses of $2.6M, and assets of $358K.
Data Sources and Methodology
This transparency report for Westchester Hebrew High School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.