Kadimah School of Buffalo Inc

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1959

Legal Domicile

Principal Officer

RACHEL SANDOR

Phone

7162042241

Tax Period

2023-09-01 to 2024-08-31

Kadimah School of Buffalo Inc, founded in 1959, is a small nonprofit that reported $146K in total revenue in fiscal year 2023. Revenue decreased 13% compared to the prior year. Expenses of $182K exceeded revenue, resulting in a 25% operating deficit.

Mission

THE PURPOSE OF KADIMAH SCHOOL IS TO PROVIDE A SECULAR EDUCATION IN KEEPING WITH THE HIGHEST PEDAGOGIC STANDARDS AND IN KEEPING WITH THE REQUIREMENTS OF THE LAWS OF THE STATE OF NEW YORK.

Program Service Accomplishments

Program 1

Expenses: $5,329

CLASS ROOM INSTRUCTION FOR GRADES KINDERGARTEN THROUGH EIGHTH GRADE

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $146,179

Program Service Revenue $0

Investment Income $9

Other Revenue $0

TOTAL REVENUE $146,188

Expense Breakdown

Grants Paid $0

Salaries & Benefits $20,776

Fundraising Expenses $22,443

Program Expenses $5,329

Other Expenses $161,267

TOTAL EXPENSES $182,043

Year-over-Year Comparison

	2023	2022	Change
Revenue	$146,188	$167,724	-0.1%
Expenses	$182,043	$233,467	-0.2%
Net Income	$-35,855	$-65,743	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
hallie keren	president	Officer Director	$0	$0	$0
joshua maiman	secretary	Officer Director	$0	$0	$0
steve rosenfield	at large	Director	$0	$0	$0
alan rosenhoch	treasurer	Officer Director	$0	$0	$0
jeff schapiro	board member	Director	$0	$0	$0
cheryl stein	vice president	Officer Director	$0	$0	$0
jamie potash	board member	Director	$0	$0	$0
ann earne	board member	Director	$0	$0	$0
mitch steinhorn	board member	Director	$0	$0	$0
miriam treger-honig	board member	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$146,188	$182,043	$2,936,354	$-35,855
2023	$167,724	$233,467	$2,960,472	$-65,743
2022	$148,752	$237,108	$2,917,832	$-88,356
2021	$108,265	$227,628	$3,253,446	$-119,363
2020	$299,095	$206,388	$2,968,549	$92,707
2019	$514,819	$582,621	$2,873,968	$-67,802
2018	$636,813	$835,014	$3,004,161	$-198,201