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Passes our checks

Sephardic Mikveh of Midwood Inc

EIN 81-3388023 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair65 out of 100GovernanceFair66 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

IT IS THE MISSION OF THE ORGANIZATION TO CONSTRUCT, OPERATE AND MAINTAIN A JEWISH RITUAL BATH (REFERRED TO IN JEWISH LAW AS A "MIKVEH") FOR THE JEWISH COMMUNITY IN NEW YORK.

Income
$1.7 million
Spending
$122,075
Spent on programs
100%
Reserves
-52.8 months of spending
Largest source of income
donations and private grants, 100%
Employees
0
Volunteers
0

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 65 out of 100. Higher than 35% of charities in its peer group (religion, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 93% of income.

  • Income trend

    15 of 15

    Income rose 11% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 66 out of 100. Higher than 41% of charities in its peer group (religion, $1m to $10m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $122,075 spent. IN OCTOBER 2018 THE ORGANIZATION ACQUIRED A VACANT LOT AT 607 AVENUE K BROOKLYN, NEW YORK FOR PURPOSES OF CONSTRUCTING, OPERATING AND MAINTAINING A MIKVEH.
  2. THE ORGANIZATION INITIATED PLANS TO HIRE AN ARCHITECT AND CONSTRUCTION CONTRACTORS (INCLUDING CERTAIN ENGINEERS AND CONSULTANTS). THE ORGANIZATION WILL WORK WITH SUCH ARCHITECT AND CONSTRUCTION CONTRACTORS TO PREPARE BUILDING PLANS FOR THE MIKVEH, WHICH PLANS WILL BE REVIEWED BY VARIOUS RABBIS IN THE JEWISH COMMUNITY TO ASCERTAIN AND CONFIRM THEIR COMPLIANCE WITH FAMILY PURITY LAWS. ONCE BUILDING PLANS ARE APPROVED AND FINALIZED, THE ORGANIZATION WILL AUTHORIZE CONSTRUCTION OF THE MIKVEH IN ACCORDANCE WITH SUCH PLANS.
  3. FOLLOWING COMPLETION OF CONSTRUCTION, THE ORGANIZATION WILL OPERATE AND MAINTAIN THE MIKVEH IN ACCORDANCE WITH ORTHODOX JEWISH LAW FOR USE BY MEMBERS OF THE JEWISH COMMUNITY IN NEW YORK.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 2016.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.