Chevrah Lomdei Mishnah

Legal name: Chevrah Lomdei Mishnah Inc

Nonprofit profile at a glance

EIN
203254683
IRS 990 coverage
2013–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Lakewood, NJ, USA
Phone
(732)364-7029
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$612,720
Expenses
$679,025
Assets
$118,959
Liabilities
$11,924

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

Leadership & pay

3 people listed

Highest reported compensation

  • Brian Haikins (Trustee): $98,200 total reported compensation

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

Overview

Mission

Provide eternal merit through Jewish Mishnah study and related Torah study and prayer (e.g., Gemara study and services tied to shloshim/yahrtzeit such as Kaddish and Yizkor). Free Mishnah Study Reminders Service Receive email reminders to help you remember to complete learning you committed to do _l’zecher nishmas_. Complete the form below to receive your free Mishnah study reminders six weeks and two weeks prior to the designated date. Our Torah scholars will complete the entire _Shishah Sidrei Mishnah_ to provide eternal merit for your departed loved one. Order Now [](. Our Torah scholars will complete the entire Shas Gemara to provide eternal merit for your departed loved one.

What it reported doing in 2024

Promoting study of Mishnah and other Jewish texts

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% 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: 92
  • Transparency & Controls: 82
  • Accountability: 65
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: $30.88 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.8%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 14.5%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 12.7% per year; rating input score 100; 67th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site
  • Where the money goes: 98.6% of revenue deployed · 89% of spending went to programs
  • Governance: 2 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $604K in reported program spending
  • Leadership: top reported pay $98K · 3 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 11 filing years from 2013 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.