The Returning Light
Nonprofit profile at a glance
- EIN
- 711037678
- IRS 990-EZ coverage
- 2021–2021
- Forms available
- Form 990-EZ 2021, Form 990-N 2012
- Location
- Houston, TX, USA
- Phone
- 2109131836
- Rating
- 90
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Research Institutes and/or Public Policy Analysis
- Affiliation
- Judaism
Reported finances
- Revenue
- $100,382
- Expenses
- $92,552
- Assets
- $28,903
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- RABBI YA'ACOV COHEN (DIRECTOR & VICE-PRESIDENT)
- FRED LIEBOWITZ (DIRECTOR & PRESIDENT)
People named in this filing
- DEVORAH COHEN (DIRECTOR & SECRETARY)
- RABBI YA'ACOV COHEN (DIRECTOR & VICE-PRESIDENT)
- DAVID KOMET (DIRECTOR & TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Torah/kaballah teaching & esoteric judaic text study, teaching and pubishing, and direct assistance in cash and services to the jewish poor of jerusalem.
What it reported doing in 2021
Study, teaching, editing, translation and publishing of the mystical text, the returning light, by the late rav teicher, as well as torah and kabbalah study and teaching for adults of all creeds and faiths in person and online: over 1,200 persons benefited.
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 72% for direct work, and 28% for grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 95
- Transparency & Controls: 100
- Sustainability: 43
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.2%; rating input score 92
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 7.8%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 92.2% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $93K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Sustainability: Operating margin scored 43/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.