Central Yeshiva Tomchei Tmimim Lubavitz

Legal name: Central Yeshiva Tomchei Tmimim Lubavitz of the USA

Nonprofit profile at a glance

EIN
111797166
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Brooklyn, NY, USA
Phone
7187743430
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Judaism

Official website

Reported finances

Revenue
$10,343,019
Expenses
$8,838,281
Assets
$15,383,437
Liabilities
$1,122,361

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

Leadership & pay

5 people listed

Executive titles in this filing

  • SHLOMIE ZARCHI (PRESIDENT)

Highest reported compensation

  • ZALMAN LABKOWSKI (TTEE): $51,400 total reported compensation
  • SHLOMIE ZARCHI (PRESIDENT): $41,962 total reported compensation
  • MOSHE GLUCKOWSKY (TTEE): $16,550 total reported compensation

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

Overview

Mission

Administration of a post-secondary educational institution with approximately 1010 students

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.3%; rating input score 77
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: $74.45 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.5%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 25th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 77.3% of revenue deployed · 91.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8M in reported program spending
  • Leadership: top reported pay $51K · 5 people listed
  • Highest-paid contractors: 1 contractor listed · $475K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.