Torah Learning Enrichment Inc
Nonprofit profile at a glance
- EIN
- 831104863
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- West Palm Beach, FL, USA
- Phone
- 8452154336
- Rating
- 90
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $89,071
- Expenses
- $88,455
- Assets
- $6,561
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- Joseph Shaw (Director)
- Peter Lynn (Officer)
- Moshe Pogrow (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The specific purpose is facilitating Jewish religious study for individuals and/or groups, focusing on the classical Jewish texts of the Tanach, Mishnah, and Talmud, as well as the study of Halacha and Mussar. The mediums used include lectures, tutoring, and written publications. The goal is to help individuals seeking to enhance their lives through spiritual, emotional, and intellectual development through the study of the holy Torah.
What it reported doing in 2025
The organization provided 1,100 hours of regular and one-time Jewish study sessions to 70 individuals, a new series of study sessions specifically gauged for women (four series, ranging from 1 to 4 classes each) with 60 participants, and regular weekly sessions for groups (ranging between 5 to 30 participants), seeking to enhance their religious Jewish study experience and spiritual growth, in the areas of Talmud, Halacha, Mussar (Jewish ethics), and the Scriptures.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 98% 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. Revenue has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 100
- Sustainability: 33
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.9%; rating input score 90
- Program expense ratio: 90.5%; rating input score 90
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: 0.7%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.07; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 67.8%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: 10.9% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: -7.7% per year; rating input score 0; 28th percentile among comparable filings
- Asset growth: 9.9% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 89.9% of revenue deployed · 90.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $80K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Officer compensation ratio scored 1/100.