Torah Lishman Institute Inc

Nonprofit profile at a glance

EIN
133323392
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Yonkers, NY, USA
Phone
9149639448
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Printing, Publishing
Affiliation
Judaism

Reported finances

Revenue
$122,963
Expenses
$106,143
Assets
$2,108,933
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • NACHMAN COHEN (PRESIDENT)

People named in this filing

  • CHAYA KEONIGSBERG (DIRECTOR)
  • ELLEN COHEN (SECRETARY & TREASURER)
  • NACHMAN COHEN (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization does research in the area of judaica. Presently, its major work is in the production of the encyclopedia of talmudic disputes and perspectives. It seeks to disseminate its works through publications, lectures and conferences.

What it reported doing in 2024

The nature of time: this two-volume work will be volumes 11&12 in the encyclopedia of talmudic disputes and perspectivesthe goal of treatise is manifold: 1. To review the judaic sources that deal with the nature of " time" beginning with tanach and talmud through contemporary halakhic works to delineate the different views of time that are being espoused. 2. To explain the different properties of various models of time. 3. To identify the halakhic disputes that implicitly are based on different time models. 4. To calibrate the scientific understanding of time with the weltanschauung of yahadut. 5. To study the zohar's contribution of, "what is time?" 6. To review the talmudic doctrine of retrocausality (le'mafrei'a) in light of contemporary physics. 7. To understand the nature of bein ha'shemashot (twilight). 8. To breathe life and understanding into the holy days of the year. 9. To make each moment of our lives precious and meaningful.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 92
  • Accountability: 49
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 27%; rating input score 27
  • Program expense ratio: 20.4%; rating input score 20
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 15th 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: 13.7%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 19.87; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 28.2% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: -14.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 27% of revenue deployed · 20.4% of spending went to programs
  • Governance: 1 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $22K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 27/100.
  • High — Financial Efficiency: Program expense ratio scored 20/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.