ITorah

Legal name: Torah Learning Resources Ltd

Nonprofit profile at a glance

EIN
203070659
IRS 990 coverage
2015–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Brooklyn, NY, USA
Phone
7184901000
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$568,757
Expenses
$814,443
Assets
$1,781,471
Liabilities
$1,584

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • MORRIS DWECK (DIRECTOR)
  • JOSEPH HABERT (DIRECTOR)
  • EDDIE B SITT (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

ITorah provides a comprehensive online platform for Torah study, offering thousands of classes, shiurim, daily learning programs, and a unique Ask iTorah search tool that draws answers exclusively from its recorded lectures, with direct links to source material.

What it reported doing in 2025

Developed and launched a program to have commuters learn the jewish religion on a daily basis while commuting to work on the bus.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 75% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 84
  • Accountability: 88
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.7%; rating input score 75
  • Program expense ratio: 50.9%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95%; rating input score 95; 46th 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; 64th 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: -43.2%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 2.19; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 18th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 74.7% of revenue deployed · 50.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $415K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 18 of 20 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 8 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.

  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.