Yeshiva Toras Chaim Toras Emes (YTCTE)
Legal name: Toras Emes Academy of Miami Inc
Nonprofit profile at a glance
- EIN
- 591870702
- IRS 990 coverage
- 2010–2017
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2017
- Location
- N Miami Beach, FL, USA
- Phone
- 305-947-9477
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $13,123,794
- Expenses
- $12,509,384
- Assets
- $8,095,050
- Liabilities
- $6,766,858
Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
23 people listed
Executive titles in this filing
- DR ALLAN JACOB (CO-PRESIDENT)
- MARCOS LAPCIUC (CO-PRESIDENT)
- DR JONATHAN RUBIN (CO-PRESIDENT)
Highest reported compensation
- MOSHE BERNSTEIN (CFO): $182,961 total reported compensation
- RABBI MORDECHAI PALGON (DEAN): $111,363 total reported compensation
- RABBI YISROEL NIMAN (DEAN): $103,115 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to shape the future leaders of Klal Yisroel—educating the children of our community in the depth and richness of our Jewish heritage while providing them with the tools to succeed in life; developing students’ minds and characters through Limudei Kodesh and rigorous Secular Studies. What kind of support resources does YTCTE have for students who are struggling academically? Our goal is for every student to meet or exceed grade level expectations. We recognize that some students need extra attention to master the skills and materials covered in our _Limudei Kodesh_ and Secular Studies curriculum. That’s why we offer a variety of remedial classes, tutors and other support services, in addition to the personalized academic support our _rebbeim_ , moros and teachers provide during the regular school day. We work closely with your family to develop a learning program...
What it reported doing in 2017
Operate school
Operating model
- Revenue model
- Earned-program. 71% of the money available for current operations came from fees and other program revenue.
- 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The required major-donor schedule is missing or incomplete and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 68
- Accountability: 100
- Sustainability: 43
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.2%; rating input score 83
- Program expense ratio: 87.3%; rating input score 87
- Fundraising efficiency: $5.72 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: No; rating input score 0
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 68th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.7%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 0.65; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.84; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 4%; rating input score 49; 49th percentile among comparable filings
Growth
- Program expense growth: 11.6% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 8.9% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 11.3% per year; rating input score 100; 78th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 83.2% of revenue deployed · 87.3% of spending went to programs
- Governance: 18 of 18 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $10.9M in reported program spending
- Leadership: top reported pay $183K · 23 people listed · 3 of 6 pay-setting controls reported
- Consistency: 27 of 27 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 8 filing years from 2010 to 2017
- Contacts: How to reach this organization
- Money network: 4 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 — Transparency & Controls: Major donor itemization scored 0/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- Review — Sustainability: Operating margin scored 58/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- Moderate — Sustainability: Officer compensation ratio scored 49/100.