Pirchei Shoshanim Inc

Nonprofit profile at a glance

EIN
223194962
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Lakewood, NJ, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.
Affiliation
Judaism

Reported finances

Revenue
$71,499
Expenses
$114,753
Assets
$3,182
Liabilities
$337,683

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

Leadership & pay

3 people listed

People named in this filing

  • JOSEPH A TODD (OFFICER)
  • AVRAHAM TODD (OFFICER)
  • SHLOMO TODD (OFFICER)

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

The organization's goal is to teach and spread awareness of the torah and encourage the practice of the jewish orthodox religion by jews of all ages and across all borders through online courses, group study programs, and student conferences, which are all offered in a variety of languages. Courses include from the very basic to the most advanced, starting with basic hebrew alphabet recognition and going all the way through to rabbinical ordination courses, including a chaplaincy program which endorses candidates for the us military.

What it reported doing in 2024

The organization's goal is to teach and spread awareness of the torah and and encourage the practice of the jewish orthodox religion by jews of all ages and across all borders through online course, group study programs, and student conferences, which are all offered in a variety of languages. Courses include from the very basic to the most advanced, starting with basic hebrew alphabet recognition and going all the way through to rabbinical ordination courses, including a chaplaincy prgram which endorses candidates for the us military.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 87% 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

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 64
  • Accountability: 18
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 50%; rating input score 50; 45th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -60.5%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 106.12; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -9.3% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -12.9% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: -8.7% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88% of spending went to programs
  • Governance: 0 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $101K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes foreign activity
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.