Yeshiva Tiferes Naftoli

Nonprofit profile at a glance

EIN
320029592
IRS 990 coverage
2015–2022
Forms available
Form 990 2022
Location
Old Bridge, NJ, USA
Phone
7329528384
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Reported finances

Revenue
$407,955
Expenses
$225,627
Assets
$321,401
Liabilities
$1,274

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MOSHE SHAPS (PRESIDENT)

Highest reported compensation

  • ISAAC BERKOWITZ (DEAN): $106,255 total reported compensation
  • MOSHE SHAPS (PRESIDENT): $46,595 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a yeshiva (religious school)to promote and encourage the study of torah and other jewish works and teachings. To stimulate and foster the education and religious development of young jewish men of high school age. To provide a secular high school education.

What it reported doing in 2022

Operating a yeshiva (religious school)to promote and encourage the study of torah and other jewish works and teachings. To stimulate and foster the education and religious development of young jewish men of high school age. To provide a secular high school education. Also educating jewish individuals of all ages about their jewish heritage

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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 63
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.1%; rating input score 47
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: $30.03 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 44.7%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 67.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -7.7% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: 32% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 47.1% of revenue deployed · 85.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $192K in reported program spending
  • Leadership: top reported pay $106K · 4 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2015 to 2022
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.