The Torah Learning Project INC FY2023 filing

Tax-deductible

Brooklyn, NY501(c)(3)Since 2007ReligionEIN 20-8742072Revenue $414K in FY2023

On file with the IRS510 Empire Blvd, 11225-3122 · Brooklyn, NYTax-exempt since Sep 2008Publicly supported charity — 170(b)(1)(A)(vi)

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Charitable and philanthropic endeavorswhich includes the providing of support and financial assitance to needy individuals and families in all of lifes needs including but not limited to food,shelter,tuition payment for neccessary services such as payment for medical services and necessities.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$88K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
4 of 6
filings with a surplus
Average surplus $44K a year · 12% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $20K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$414K
+15% vs prior year
Spent
$378K
To programs
99%
Net assets
$102K
By yearFY2020–FY2025
Revenue
$414K
FY2023▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$266K
FY2021$342K
FY2022$361K
FY2023$414K
FY2024$365K
FY2025$344K
Expenses
$378K
FY2023▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$246K
FY2021$292K
FY2022$392K
FY2023$378K
FY2024$138K
FY2025$384K
Net assets
$102K
FY2023▲ +55%
Tap a bar for its year
Net assets by fiscal year
FY2020$47K
FY2021$97K
FY2022$65K
FY2023$102K
FY2024$227K
FY2025$4K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2008.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $374K Management & general 1% · $2K Fundraising 0% · $1K

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

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Who runs it and what they're paid

4 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation
$88,143Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Yehoshua Werde’s $64K as President is at the 65th percentile of top reported officer pay among 2132 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2023FY2021FY2020
Yehoshua Werde$63,729$88,143$32,593—
Yeshoshua Werde———$32,864

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Offers Bible and Talmudic study, life skills, career exploration, and job training for community members.

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Provided by the organization

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1 program · $374K · in their own filed words · FY2023
01

Group study of the bible and talmudic texts, lifeskills,career exploration, business support, job training for the unemployed members of the community

$374Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Grants paid · 1 grant · $16K · 2023–2023

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$414K
Ln 12
Gifts and grantsLn 1h$411K
Fees for servicesLn 2g$3K
Investment incomeLn 3$287
Money outPt IX
$378K
Ln 25
Programscol B$374K
Managementcol C$2K
Fundraisingcol D$1K
Owns and owesPt X
$102K
net assets · Ln 32
Cash and savingsLn 1–2$84K
Total assetsLn 16$103K
LiabilitiesLn 26$2K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$411K
Fees for servicesLn 2g$3K
Investment incomeLn 3$287
Total revenueLn 12$414K
Assets in detailPt X, end of year
CashLn 1$84K
Cash and savings togetherLn 1–2$84K
Land, buildings, equipmentLn 10c$17K
Total assetsLn 16$103K
LiabilitiesLn 26$2K
Net assetsLn 32$102K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$51K$84K
Land, buildings, equipmentLn 10c$14K$17K
Total assetsLn 16$68K$103K
LiabilitiesLn 26$3K$2K
Net assetsLn 32$65K$102K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$21K$21K
Benefits paid to or for membersLn 4$46K$46K
Pay of current officers, directors and key staffLn 5$88K$88K
Other salaries and wagesLn 7$2K$2K
Payroll taxesLn 10$9K$9K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$30K$30K
Advertising and promotionLn 12$44K$42K$1K
Office expensesLn 13$11K$9K$2K
Information technologyLn 14$2K$2K
OccupancyLn 16$30K$30K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$35$35
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$81K$81K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$378K$374K$2K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $344K$384K−$40K$4K 990 PDF
FY2024 $365K$138K$227K$227K 990 PDF
FY2023 Viewing $414K$378K$36K$102K 990 PDF
FY2022 $361K$392K−$31K$65K 990 PDF
FY2021 $342K$292K$50K$97K 990 PDF
FY2020 $266K$246K$20K$47K 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 FY2023 990 (6 parts)
Part I · Summary $414,458 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $342,374$410,961
I-9 Program service revenuePrior year $18,155$3,210
I-10 Investment incomePrior year $0$287
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $360,529$414,458
I-13 Grants and similar amounts paidPrior year $0$21,000
I-14 Benefits paid to membersPrior year $45,990$45,711
I-15 Salaries and benefitsPrior year $97,760$99,614
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $248,127$211,892
I-18 Total expensesPrior year $391,877$378,217
I-19 Revenue less expensesPrior year −$31,348$36,241
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $414,458 across 5 lines filed
VIII-1f All other contributions, gifts and grants$410,961
VIII-1h Total contributions, gifts and grants$410,961
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $3,210$3,210
VIII-3 Investment incomeExcluded from tax $287$287
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $3,497$414,458
Part IX · Statement of functional expenses $378,217 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $21,000$21,000
IX-4 Benefits paid to or for membersPrograms $45,711$45,711
IX-5 Pay of current officers, directors and key staffPrograms $88,143$88,143
IX-7 Other salaries and wagesPrograms $2,348$2,348
IX-10 Payroll taxesPrograms $9,123$9,123
IX-11c Accounting feesPrograms $4,187$4,187
IX-11g Other fees for servicesPrograms $29,877$29,877
IX-12 Advertising and promotionPrograms $42,277 · Fundraising $1,324$43,601
IX-13 Office expensesPrograms $8,796 · Management $2,396$11,192
IX-14 Information technologyPrograms $2,400$2,400
IX-16 OccupancyPrograms $29,760$29,760
IX-19 Conferences, conventions and meetingsPrograms $3,819$3,819
IX-20 InterestPrograms $35$35
IX-23 InsurancePrograms $1,155$1,155
IX-24 Other expenses (24a–d)Programs $81,186$81,186
IX-24e All other expensesPrograms $4,680$4,680
IX-25 Total functional expensesPrograms $374,497 · Management $2,396 · Fundraising $1,324$378,217
Part X · Balance sheet $103,494 assets, 7 lines filed
Asset lines not itemized here account for $2,578; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $51,126$83,749
X-10c Land, buildings and equipment, netStart of year $14,205$17,167
X-16 Total assetsStart of year $67,909$103,494
X-26 Total liabilitiesStart of year $2,529$1,873
X-27 Net assets without donor restrictionsStart of year $65,380$101,621
X-32 Total net assets or fund balancesStart of year $65,380$101,621
X-33 Total liabilities and net assetsStart of year $67,909$103,494
Part XI · Reconciliation of net assets $101,621 net assets at year end
XI-1 Total revenue$414,458
XI-2 Total expenses$378,217
XI-3 Revenue less expenses$36,241
XI-4 Net assets at start of year$65,380
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$101,621

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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