TorahResource
Legal name: Torahresourcecom
Nonprofit profile at a glance
- EIN
- 721529296
- IRS 990 coverage
- 2012–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2011
- Location
- University Place, WA, USA
- Phone
- 800-508-3566 (Office)
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Christianity
Reported finances
- Revenue
- $319,330
- Expenses
- $326,335
- Assets
- $33,833
- Liabilities
- $3,034
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- CALEB HEGG (President)
Highest reported compensation
- CALEB HEGG (President): $86,565 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
TorahResource exists to provide biblically based materials that help believers understand, grow, and live out a covenant relationship with God. Understand. The following selection of articles were written in support or defense of One Law Theology. []( An Assessment of the “Divine Invitation” Teaching. In 2011 Tim brought on more staff and teachers, including Rob Vanhoff and Ariel Berkowitz, and together, like the reformers before them, they started an educational institution—an online Messianic school of theology, TorahResource Institute (TRI). Over the next 12 years, Tim and the staff of TorahResource would produce a sizable catalog of books, lectures, articles, and online classes in order to provide biblically sound education for disciples of Yeshua. In 2024 In 2024, the final academic year at TRI came to a close and Tim stepped into partial retirement. The mission and vision of...
What it reported doing in 2024
1. To provide materials and other resources to christians throughout the world who desire to study the bible.2. To provide training in biblical studies for christian leaders and potential christian leaders.3. To provide materials and teaching opportunities to disadvantaged people-groups, particular the christian deaf community and native peoples in central america (spanish speakers and quiche indians)
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 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 a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 92
- Accountability: 0
- Sustainability: 23
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.2%; rating input score 80
- Program expense ratio: 53.4%; rating input score 53
- 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 0 of 8 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.2%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.1; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 26.5%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: -0.3% per year; rating input score 0; 29th percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 24th 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: 80.2% of revenue deployed · 53.4% of spending went to programs
- Governance: 0 of 1 board members independent · 0 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $174K in reported program spending
- Leadership: top reported pay $87K · 1 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 12 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 7 not reported.
- Review — Financial Efficiency: Program expense ratio scored 53/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.