MAAYAN HATORAH DAY SCHOOL (EIN 273122906) - Form 990 Financial Analysis & Trantor Score

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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

2011

Legal Domicile

Principal Officer

MELISSA SPIVAK

Phone

5032455568

Tax Period

2024-07-01 to 2025-06-30

MAAYAN HATORAH DAY SCHOOL, founded in 2011, is a community nonprofit in the Education sector that reported $1.5M in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Expenses of $1.9M exceeded revenue, resulting in a 22% operating deficit.

Mission

THE ORGANIZATION'S MISSION IS TO PROVIDE BOTH SECULAR AND RELIGIOUS INSTRUCTION TO PRESCHOOL AND ELEMENTARY STUDENTS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $533,599

Program Service Revenue $978,643

Investment Income $16,811

Other Revenue $3,238

TOTAL REVENUE $1,532,291

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,369,993

Fundraising Expenses $24,587

Program Expenses $1,322,112

Other Expenses $502,880

TOTAL EXPENSES $1,872,873

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,532,291	$1,744,173	-0.1%
Expenses	$1,872,873	$2,027,645	-0.1%
Net Income	$-340,582	$-283,472	+0.2%

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

Independent Members

Employees

Volunteers

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
JONATHAN BARTOV	MEMBER AT LA	2.50	Director	$0	$0	$0
KEITH BERNE	MEMBER AT LA	2.50	Director	$0	$0	$0
SHANI LAWS	MEMBER AT LA	2.50	Director	$0	$0	$0
LORILYN PRESTIDGE-DAVTIAN	TREASURER	5.00	Officer Director	$0	$0	$0
SAM ROSENBERG	MEMBER AT LA	2.50	Director	$0	$0	$0
CHANAN SPIVAK	MEMBER AT LA	2.50	Director	$0	$0	$0
MELISSA SPIVAK	PRESIDENT	2.50	Officer Director	$0	$0	$0
ELEANOR WARSHAW	SECRETARY	2.50	Officer	$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	$1,532,291	$1,872,873	$1,479,391	$-340,582
2024	$1,744,173	$2,027,645	$1,574,712	$-283,472
2023	$866,012	$745,090	$1,955,849	$120,922
2022	$1,697,072	$1,441,184	$1,325,126	$255,888
2022	$1,695,388	$1,440,773	$1,325,125	$254,615
2021	$1,519,942	$1,160,990	$680,190	$358,952
2020	$1,166,200	$1,060,622	$439,696	$105,578
2019	$972,871	$946,718	$211,270	$26,153
2018	$873,347	$897,927	$185,789	$-24,580

MAAYAN HATORAH DAY SCHOOL