Yeshiva Toras Chaim Toras Emes (YTCTE)

Legal name: Yeshiva Toras Chaim of Greater Miami Inc

Nonprofit profile at a glance

EIN
592462426
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
N Miami Beach, FL, USA
Phone
305-947-9477
Rating confidence
Limited
Sector
Secondary, High School
Affiliation
Judaism

Official website

Reported finances

Revenue
$0
Expenses
$211,964
Assets
$5,969,954
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ARON LAMPERT (PRESIDENT)

Highest reported compensation

  • RABBI BINYOMIN LUBAN (DIRECTOR): $186,664 total reported compensation
  • RABBI YISROEL NIMAN (VP): $172,082 total reported compensation
  • RABBI MORDECHAI PALGON (DIRECTOR): $163,520 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To nurture the next generation of Bnei Torah and Bnos Yisroel through Limudei Kodesh and Secular Studies, building strong minds and strong characters. 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 tailored to your child’s unique needs.

What it reported doing in 2024

Operate a religious high school and post high school

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 60
  • Accountability: 95
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 28.16; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 104.6%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: -23.9% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 45th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $212K in reported program spending
  • Leadership: top reported pay $187K · 5 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.