Yesodei Hatorah Inc
Nonprofit profile at a glance
- EIN
- 922135988
- IRS 990 coverage
- 2023–2025
- Forms available
- Form 990 2025
- Location
- Lakewood, NJ, USA
- Phone
- 7329616272
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fund Raising and/or Fund Distribution
- Affiliation
- Judaism
Reported finances
- Revenue
- $460,080
- Expenses
- $351,862
- Assets
- $120,266
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- BENJAMIN SEPTON (TRUSTEE)
- MOSHE MOSKOVITZ (TRUSTEE)
- SARAH GLICKSBERG (TRUSTEE)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Yesodei hatorah inc is a charitable organization whose mission is to support orthodox jewish institutes of education.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 70
- Accountability: 76
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.3%; rating input score 74
- Program expense ratio: 97.1%; rating input score 97
- Fundraising efficiency: $48.6 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 99.5%; rating input score 100; 62nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 23.5%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 0.34; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 54.4% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 51.1% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 44.4% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 74.3% of revenue deployed · 97.1% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $342K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 15 of 16 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors, foreign activity, and grants
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Foreign activity oversight: 8 of 8 not reported.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.