Beth Midrash Ohavei Torah Inc

Nonprofit profile at a glance

EIN: 822888889
IRS 990-EZ coverage: 2018–2024
Forms available: Form 990-EZ 2024
Location: Rego Park, NY, USA
Rating: 84
Verdict: STRONG
Rating confidence: Moderate
Sector: Judaism
Affiliation: Judaism

Reported finances

Revenue: $29,103
Expenses: $31,842
Assets: $22,524

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

Leadership & pay

3 people listed

Executive titles in this filing

EDUARD KATANOV (President)

People named in this filing

ARSEN AVIZOV (Executive Dir.)
EDUARD KATANOV (President)
BORIS MUSHEYEV (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To enhance awareness of Jewish cultural and religious practices among young adults. To strengthen the teachings of Torah values by providing workshops, learning programs addressing Torah topics which will further expand its knowledge of Jewish teachings and heritage.

What it reported doing in 2024

Strengthened the teachings of Torah values by providing workshops and learning programs addressing Torah topics which further expand knowledge of Jewish teachings and heritage.

Operating model

Revenue model: Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model: Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

Financial Efficiency: 97
Transparency & Controls: 82
Sustainability: 32
Growth: 20

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 92.7%; rating input score 93

Transparency & Controls

Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -9.4%; rating input score 31; 31st percentile among comparable filings
Total-asset coverage ratio: 0.71; rating input score 37; 37th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -5.5% per year; rating input score 0; 34th percentile among comparable filings
Revenue growth: -6.6% per year; rating input score 0; 30th percentile among comparable filings
Asset growth: 20.5% per year; rating input score 100; 86th percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 92.7% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $30K in reported program spending
Leadership: top reported pay $0 · 3 people listed
Consistency: 6 of 6 current checks pass
Schedules: 2 filed schedules
Filing history: 6 filing years from 2018 to 2024
Contacts: How to reach this organization
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.

High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
Moderate — Sustainability: Operating margin scored 31/100.
Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
Review — Sustainability: Officer compensation ratio scored 56/100.