Shaar Hatalmud Institute Inc

Nonprofit profile at a glance

EIN
237007436
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Location
Brooklyn, NY, USA
Phone
3475242856
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$102,043
Expenses
$263,914
Assets
$1,383,607
Liabilities
$25,000

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ELIEZER ZEILBERGER (PRESIDENT)

People named in this filing

  • SOLOMON BRISK (SECRETARY)
  • YERUCHEM LEVOVITZ (VICE PRESIDE)
  • ELIEZER ZEILBERGER (PRESIDENT)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To arrange for the publication of books, panphlets, and brochures, including, but not limited to, those eminating from the research in talmudic lore and to distribute such books, panphlets, and brochures the world over, especially in the talmudical laws and agriculture. Support of institutions of jewish studies in USA and israel. To establish a religious academy, wherein boys and young men of the jewish faith will be taught torah, codes, jewish literature and traditions and other jewish subjects. To prepare young men for the jewish leadership.

What it reported doing in 2023

To arrange for the publications of books, panphlets, and brochures including, but not limited to, those eminating from the research in talmudic lore and to distribute such books, panphlets, and brochures the world over, especially in the tamudical laws and agriculture. Support of institutions of jewish studies in USA and israel to establish a religious academy, wherein boys and young men of the jewish faith will be taught torah, codes, jewish literature and traditions and other jewish subjects. To prepare young men for the jewish leadership so that they may, upon graduation from the seminary be capable of assuming rabbinic duties. To maintain an institute for higher jewish learning for rabbis and students who desire to devote themselves to the study of the talmud and its commentaries. To promote, assist and further the study of the talmud; to promote, assist and further the religious activities of institutions dedicated to the furtherance of traditional judaism; to provide scholships in the united states and throughout the world for needy students and those who show promise for excellence in jewish studies; to promote research projects in talmudic subjects.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 99% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 94
  • Accountability: 35
  • Sustainability: 37
  • Growth: 60

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; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 16th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -158.6%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 5.24; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: -22.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 28.2% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 2 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $264K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2020 to 2023
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.