ESHEL Publications

Nonprofit profile at a glance

EIN
811243067
IRS 990 coverage
2019–2024
Official website data refreshed
Jun 2026
Forms available
Form 990 2024, Form 990-N 2016
Location
Pikesville, MD, US
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Religious Printing, Publishing
Affiliation
Judaism

Official website

Reported finances

Revenue
$474,909
Expenses
$484,465
Assets
$181,757
Liabilities
$20,488

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

Leadership & pay

3 people listed

People named in this filing

  • ZACK MOND (Director)
  • MITCHELL HYATT (Director)
  • David Goder (Director)

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

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

Overview

Mission

Rabbi Lopiansky has a unique teaching ability that lures one into the depths of Chazal, pulling out profound messages as well as inspirational and practical lesson for life. His depth of understanding and broad application of the sugyos provides new clarity and insight into the many facets of Torah. | Picture | Picture | | --- | --- |. Eshel Publications is a nonprofit organization dedicated to disseminating the Torah and Mesorah of Rabbi Aaron Lopiansky and his Rebbeim. Rabbi Aaron Lopiansky is the Rosh HaYeshiva of the Yeshiva of Greater Washington Tiferes Gedaliah. Rabbi Lopiansky brings to the yeshiva the cumulative impact of decades of learning at the Mir Yerushalayim; he continues the mesorah of his rebbeim Harav Chaim Shmuelevitz zt”l, Harav Nachum Partzovitz zt”l, and his father-in-law, Rav Beinish Finkel zt”l, (the late Rosh HaYeshiva of the Mir). His approach to learning...

What it reported doing in 2024

Research, preparation, and delivery of scholarly written works and lectures.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 58
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 16.5% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 31st percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $484K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

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

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.