Torah Umesorah

Legal name: National Society for Hebrew Day Schools

Overview

Mission

Torah Umesorah is dedicated to promoting and strengthening Torah education in Jewish day schools across the United States and beyond.

What it reported doing in 2021

Grants to educational institutions providing direct services to over 795 jewish parochial schools in north america & foreign grants that educate over 285,000 students.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 85% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

Nonprofit profile at a glance

EIN
135564128
IRS 990 coverage
2018–2021
Official website data refreshed
Sep 2026
Forms available
Form 990 2021, Form 990-T 2021
Headquarters
Brooklyn, NY, US
Phone
212.227.1000
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

The verdict

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 63
  • Accountability: 95
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: $124.19 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 67th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 75th 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; 79th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 16.4% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 17.1% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 16th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 7 operating locations identified
  • Where the money goes: 93.5% of revenue deployed · 96.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $65.3M in reported program spending
  • Leadership: top reported pay $199K · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 3 annual filings from 2018 to 2021
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Leadership & pay

15 people listed

Highest reported compensation

  • BENJAMIN HOLLAND (DIR. DEVELOP.): $198,602 total reported compensation
  • SAMUEL KLEIN (DIR. OF PUB.): $187,165 total reported compensation
  • DAVID NOJOWITZ (Director): $184,181 total reported compensation

Source: IRS Form 990. Selected filing: FY2021.