Torah Community Fund (TCF)
Legal name: Torah Community Fund Inc
Nonprofit profile at a glance
- EIN
- 274316702
- IRS 990 coverage
- 2012–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-N 2011
- Location
- Clifton, NJ, United States
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- International Development
- Affiliation
- Judaism
Reported finances
- Revenue
- $2,474,840
- Expenses
- $2,953,810
- Assets
- $125,431
- Liabilities
- $14,380
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- JOSH WINTER (President)
People named in this filing
- JOSH WINTER (President)
- ALAN GUTMAN (Director)
- IRV KREITENBERG (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
Support Orthodox Jewish religious communities in Israel by addressing a broad range of religious practice/observance needs and related religious and social communal needs (including communal infrastructure and assistance to needy individuals and families). The mission of the Torah Community Fund is to support Orthodox Jewish religious communities in Israel in connection with a broad range of religious and social needs and activities, including without limitation the support of religious practice and observance, physical communal infrastructure needs (e.g., the building and maintenance of synagogues, schools and study groups) and social communal needs (e.g. providing assistance to needy families in the form of food, clothing, shelter and psychological support) .
What it reported doing in 2024
Grants in accordance with organization's primary purpose.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 75
- Accountability: 88
- Sustainability: 21
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.6%; rating input score 100
- Fundraising efficiency: $388.76 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- 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: 99.9%; rating input score 100; 41st percentile among comparable filings
- 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -19.4%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 56; 56th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 12.4% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 13% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: 2.1% per year; rating input score 100; 20th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 99.6% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $2.9M in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
- Filing history: 12 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 5 filed related-organization links
- 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Sustainability: Operating margin scored 7/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Sustainability: Liabilities to assets ratio scored 56/100.