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Torah Conferencing Network INC

Tax-deductible

Lawrence, NY501(c)(3)ReligionEIN 20-0259555

Transmission, via internet, various lectures to the jewish community from renowed lecturers.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $13K a year · 36% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$32K
-3% vs prior year
Spent
$34K
To programs
97%
Net assets
$19K
By yearFY2020–FY2025
Revenue
$32K
FY2025▼ -3%
Revenue by fiscal year
FY2020$38K
FY2021$32K
FY2023$45K
FY2024$33K
FY2025$32K
Expenses
$34K
FY2025▼ -34%
Expenses by fiscal year
FY2020$52K
FY2021$54K
FY2023$55K
FY2024$52K
FY2025$34K
Net assets
$19K
FY2025▼ -9%
Net assets by fiscal year
FY2020$89K
FY2021$67K
FY2023$39K
FY2024$20K
FY2025$19K

From the FY2025 Form 990 (year ending August 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $33K Management & general 3% · $1K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Morris Smith
President
$0Pt VII · Sec A
Chaim Fried
Vice President
$0Pt VII · Sec A
Ely Tendler
Secretary
$0Pt VII · Sec A
See Torah Conferencing Network INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Delivers online lectures from renowned speakers to the Jewish community.

Provided by the organization

This section is blank until Torah Conferencing Network INC claims this page.

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1 program service account for $33K of program spending, described in the organization's own filed words · FY2024.
01

Transmission, via internet, various lectures to the jewish community from renowed lectures.

$33Kprogram expense

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$32K
Ln 12
Gifts and grantsLn 1h$32K
Investment incomeLn 3$5
Money outPt IX
$34K
Ln 25
Programscol B$33K
Managementcol C$1K
Owns and owesPt X
$19K
net assets · Ln 32
Cash and savingsLn 1–2$19K
Total assetsLn 16$19K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$32K
Investment incomeLn 3$5
Total revenueLn 12$32K
Assets in detailPt X, end of year
CashLn 1$17K
SavingsLn 2$2K
Cash and savings togetherLn 1–2$19K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$19K
LiabilitiesLn 26$0
Net assetsLn 32$19K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$20K$19K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$20K$19K
LiabilitiesLn 26$0$0
Net assetsLn 32$20K$19K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$1K$1K
Other expenses (24a–d)Ln 24$33K$33K
All other expensesLn 24e$50$50
Total functional expensesLn 25$34K$33K$1K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $32K$34K−$2K$19K 990 PDF
FY2024 $33K$52K−$19K$20K 990 PDF
FY2023 $45K$55K−$10K$39K 990 PDF
FY2022 Not on file
FY2021 $32K$54K−$22K$67K 990 PDF
FY2020 $38K$52K−$14K$89K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $32,213 across 4 lines filed
VIII-1f All other contributions, gifts and grants$32,208
VIII-1h Total contributions, gifts and grants$32,208
VIII-3 Investment incomeRelated to mission $5$5
VIII-12 Total revenueRelated to mission $5 · Unrelated business $0 · Excluded from tax $0$32,213
Part IX · Statement of functional expenses $33,952 across 3 lines filed
IX-11c Accounting feesManagement $1,000$1,000
IX-24 Other expenses (24a–d)Programs $32,902$32,902
IX-24e All other expensesManagement $50$50
IX-25 Total functional expensesPrograms $32,902 · Management $1,050 · Fundraising $0$33,952
Part X · Balance sheet $18,642 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $19,839$16,894
X-2 Savings and temporary cash investmentsStart of year $543$1,748
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $20,382$18,642
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $20,382$18,642
X-33 Total liabilities and net assetsStart of year $20,382$18,642
Part XI · Reconciliation of net assets $18,642 net assets at year end
XI-1 Total revenue$32,213
XI-2 Total expenses$33,952
XI-3 Revenue less expenses−$1,739
XI-4 Net assets at start of year$20,382
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$18,642

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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