Shalom Learning INC FY2023 filing

Tax-deductible

Pittsfield, MA501(c)(3)Foundations & GrantmakersEIN 26-2818594Revenue $609K in FY2023

On file with the IRSshalomlearning.org82 Wendell Ave Ste 100, 01201-7066 · Pittsfield, MATax-exempt since Mar 2009Publicly supported charity — 170(b)(1)(A)(vi)

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Jewish causes of choices DBA shalomlearning is the nonprofit leader in k-7 pluralistic jewish values curriculum, teacher training, and educational technology support.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$208K 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
2 of 6
filings with a surplus
Average deficit $16K a year · 2% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$208K
to officers and key staff · 28% of spending
Worth a look: pay to officers and key staff is 28% of spending; over 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $126K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$558K
445% of total assets
Concern: liabilities are 445% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$609K
-4% vs prior year
Spent
$744K
To programs
71%
Net assets
−$433K
By yearFY2020–FY2025
Revenue
$609K
FY2023▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$914K
FY2022$634K
FY2023$609K
FY2024$577K
FY2025$972K
Expenses
$744K
FY2023▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$911K
FY2021$999K
FY2022$729K
FY2023$744K
FY2024$670K
FY2025$807K
Net assets
−$433K
FY2023▼ -45%
Tap a bar for its year
Net assets by fiscal year
FY2020−$119K
FY2021−$203K
FY2022−$298K
FY2023−$433K
FY2024−$672K
FY2025−$506K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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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 Mar 2009.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $527K Management & general 18% · $136K Fundraising 11% · $81K

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

7 people listed on the 990; $208K paid to officers and key staff.

Part VII, Section A · reportable compensation
Senior Managing Dir
$125,000Pt VII · Sec A
Director of Operations
$83,200Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Heidi Lovitz’s $132K as Senior Managing Dir is at the 93rd percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking 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 · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Michael Feinstein————$165,935$15,000
Joshua Troderman————$151,484$165,000
Heidi Lovitz$131,583$125,000$125,000$110,000$82,806—
Debra Himelfarb————$111,506$131,519
Lillian Rountree$118,550—————
Rafi Glazer—$83,200$83,200———
Raphael Glazer———$80,000$13,503—

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

Provides K-7 Jewish values curriculum, teacher training, and educational technology.

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Provided by the organization

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1 program · $527K · in their own filed words · FY2023
01

The coronavirus pandemic forced the world's students and teachers into online classrooms, and shalom learning worked to ensure that are education went uninterrupted for an entire generation of children that went through one of the most difficult times that they may ever face.

$527Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$609K
Ln 12
Fees for servicesLn 2g$381K
Gifts and grantsLn 1h$227K
Other incomeLn 4–11$1K
Money outPt IX
$744K
Ln 25
Programscol B$527K
Managementcol C$136K
Fundraisingcol D$81K
Owns and owesPt X
−$433K
net assets · Ln 32
Cash and savingsLn 1–2$76K
Total assetsLn 16$125K
LiabilitiesLn 26$558K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$227K
Noncash giftsLn 1g$15K
Fees for servicesLn 2g$381K
Other incomeLn 4–11$1K
Total revenueLn 12$609K
Assets in detailPt X, end of year
CashLn 1$76K
Cash and savings togetherLn 1–2$76K
Total assetsLn 16$125K
LiabilitiesLn 26$558K
Net assetsLn 32−$433K
OperationsPt I, VI
EmployeesI 57
VolunteersI 63
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$244K$76K
Total assetsLn 16$268K$125K
LiabilitiesLn 26$566K$558K
Net assetsLn 32−$298K−$433K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$208K$137K$37K$33K
Other salaries and wagesLn 7$129K$85K$23K$21K
Other employee benefitsLn 9$10K$8K$2K$602
Payroll taxesLn 10$27K$18K$5K$4K
Legal feesLn 11b$23K$17K$4K$1K
Other fees for servicesLn 11g$124K$94K$22K$7K
Advertising and promotionLn 12$27K$21K$5K$2K
Office expensesLn 13$8K$5K$2K$459
Information technologyLn 14$10K$8K$2K$609
TravelLn 17$6K$4K$1K$349
InterestLn 20$23K$17K$4K$1K
InsuranceLn 23$8K$6K$1K$456
Other expenses (24a–d)Ln 24$134K$104K$24K$6K
All other expensesLn 24e$8K$3K$3K$3K
Total functional expensesLn 25$744K$527K$136K$81K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $972K$807K$166K−$506K 990 PDF
FY2024 $577K$670K−$94K−$672K 990 PDF
FY2023 Viewing $609K$744K−$135K−$433K 990 PDF
FY2022 $634K$729K−$95K−$298K 990 PDF
FY2021 $914K$999K−$85K−$203K 990 PDF
FY2020 $1.1M$911K$147K−$119K 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 $609,317 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $214,441$226,977
I-9 Program service revenuePrior year $418,952$380,987
I-10 Investment income$0
I-11 Other revenuePrior year $422$1,353
I-12 Total revenuePrior year $633,815$609,317
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $349,883$374,167
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $379,004$369,936
I-18 Total expensesPrior year $728,887$744,103
I-19 Revenue less expensesPrior year −$95,072−$134,786
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
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 $609,317 across 7 lines filed
VIII-1f All other contributions, gifts and grants$226,977
VIII-1g Noncash contributions (included above)$15,456
VIII-1h Total contributions, gifts and grants$226,977
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $380,987$380,987
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,353$1,353
VIII-12 Total revenueRelated to mission $382,340$609,317
Part IX · Statement of functional expenses $744,103 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $137,412 · Management $37,476 · Fundraising $33,312$208,200
IX-7 Other salaries and wagesPrograms $85,166 · Management $23,227 · Fundraising $20,647$129,040
IX-9 Other employee benefitsPrograms $7,619 · Management $1,805 · Fundraising $602$10,026
IX-10 Payroll taxesPrograms $17,755 · Management $4,842 · Fundraising $4,304$26,901
IX-11b Legal feesPrograms $17,490 · Management $4,138 · Fundraising $1,377$23,005
IX-11g Other fees for servicesPrograms $93,945 · Management $22,251 · Fundraising $7,417$123,613
IX-12 Advertising and promotionPrograms $20,831 · Management $4,934 · Fundraising $1,645$27,410
IX-13 Office expensesPrograms $4,796 · Management $2,392 · Fundraising $459$7,647
IX-14 Information technologyPrograms $7,707 · Management $1,825 · Fundraising $609$10,141
IX-17 TravelPrograms $4,418 · Management $1,046 · Fundraising $349$5,813
IX-20 InterestPrograms $17,330 · Management $4,105 · Fundraising $1,369$22,804
IX-23 InsurancePrograms $5,787 · Management $1,370 · Fundraising $456$7,613
IX-24 Other expenses (24a–d)Programs $103,771 · Management $24,136 · Fundraising $6,180$134,087
IX-24e All other expensesPrograms $2,638 · Management $2,614 · Fundraising $2,551$7,803
IX-25 Total functional expensesPrograms $526,665 · Management $136,161 · Fundraising $81,277$744,103
Part X · Balance sheet $125,411 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $244,293$75,999
X-4 Accounts receivableStart of year $21,784$41,738
X-9 Prepaid expenses and deferred chargesStart of year $1,809$7,674
X-16 Total assetsStart of year $267,886$125,411
X-17 Accounts payable and accrued expensesStart of year $55,178$41,666
X-19 Deferred revenueStart of year $56,257$62,424
X-24 Unsecured notes and loans payableStart of year $150,344$150,000
X-26 Total liabilitiesStart of year $566,030$558,341
X-27 Net assets without donor restrictionsStart of year −$298,144−$432,930
X-32 Total net assets or fund balancesStart of year −$298,144−$432,930
X-33 Total liabilities and net assetsStart of year $267,886$125,411
Part XI · Reconciliation of net assets −$432,930 net assets at year end
XI-1 Total revenue$609,317
XI-2 Total expenses$744,103
XI-3 Revenue less expenses−$134,786
XI-4 Net assets at start of year−$298,144
XI-10 Net assets at end of year−$432,930

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

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