Bet Midrash Ohel Torah

Nonprofit profile at a glance

EIN
810797257
IRS 990 coverage
2015–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Lakewood, NJ, United States
Phone
848.275.7545
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Higher Education Institutions
Affiliation
Judaism

Official website

Reported finances

Revenue
$3,280,981
Expenses
$3,543,547
Assets
$5,441,461
Liabilities
$3,056,174

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • YESHAYA HARARI (CFO): $69,480 total reported compensation
  • YAAKOV HARARI (TRUSTEE): $62,617 total reported compensation
  • YOSEF HARARI (TRUSTEE): $34,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bet Midrash Ohel Torah was founded by Rabbi Yaakov Harari with the mission that every student should feel the importance of their responsibility and be proud of being part of the Chosen Nation who hold up the world. With this in mind Rabbi Yaakov Harari founded the Yeshiva with the mission that every student should feel the importance of their responsibility and be proud of being part of the Chosen Nation who hold up the world. Meet Our Rabbis Our hand picked devoted staff of rebbeim consists of talmidei chachamim that learned under the greatest leaders and teachers of our time. Including Rabbi Shmuel Birnbaum ZT"L, Rabbi Simcha Schustal ZT"L, Chacham Yosef Harari Raful Shlita, Rabbi Meir Hershkowitz Shlita, Rabbi Elya Ber Wachtfogel Shlita, Rabbi Avrohom Yehoshua Soloveitchik Shlita, and Rabbi Shlomo Feivel Schustal Shlita amongst others.

What it reported doing in 2024

Operation of a post-secondary educational institution providing rabbinical training with a focus on sephardic jewish tradition.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 70% for direct work, and 30% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.7%; rating input score 99
  • Program expense ratio: 91.4%; rating input score 91
  • Fundraising efficiency: $65.49 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.7%; rating input score 100; 40th 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 24.4% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 20.5% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 29.2% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 98.7% of revenue deployed · 91.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $69K · 5 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.