Yeshivat Shaare Torah

Legal name: Yeshivat Shaare Torah Inc

Nonprofit profile at a glance

EIN
112613334
IRS 990 coverage
2010–2023
Official website data refreshed
Jun 2026
Forms available
Form 990 2023, Form 990-T 2023
Location
Brooklyn, NY, United States
Phone
718.645.1196
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12
Affiliation
Judaism

Official website

Reported finances

Revenue
$19,450,893
Expenses
$21,687,843
Assets
$24,900,751
Liabilities
$24,731,476

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Highest reported compensation

  • MOSHE BENAYON (TRUSTEE): $142,165 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary purpose of yeshiva shaare torah is to promote and foster the development of a ben/bat torah, a young person capable of actively and wholesomely interacting with his fellow jews and citizens.

What it reported doing in 2023

Providing preschool, elementary, and high school secular and religious education.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 92
  • Accountability: 71
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.1%; rating input score 96
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: $118.08 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 50%; rating input score 50; 8th 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: -11.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.99; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0.7%; rating input score 88; 88th percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 44th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 96.1% of revenue deployed · 84.7% of spending went to programs
  • Governance: 2 of 4 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $18.4M in reported program spending
  • Leadership: top reported pay $142K · 4 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2023
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.