Maayan Hatorah Day School

Tax-deductible

Lake Oswego, OR501(c)(3)EducationEIN 27-3122906Revenue $1.5M in FY2025

On file with the IRSmaayanpdx.org2 Touchstone, 97035-1913 · Lake Oswego, ORTax-exempt since Jul 2011School — 170(b)(1)(A)(ii)

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Provide both jewish and secular instruction to preschool and elementary level students.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
Run by 5 volunteers and 35 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
3 of 5
filings with a surplus
Average surplus $19K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $158K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$803K
54% of total assets
Fine: liabilities are 54% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
-12% vs prior year
Spent
$1.9M
To programs
71%
Net assets
$676K
By yearFY2020–FY2025
Revenue
$1.5M
FY2025▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.5M
FY2022$1.7M
FY2024$1.7M
FY2025$1.5M
Expenses
$1.9M
FY2025▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.4M
FY2024$2.0M
FY2025$1.9M
Net assets
$676K
FY2025▼ -33%
Tap a bar for its year
Net assets by fiscal year
FY2020$317K
FY2021$676K
FY2022$930K
FY2024$1.0M
FY2025$676K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2011.

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% · $1.3M Management & general 28% · $526K Fundraising 1% · $25K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Member at La
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
Member at La
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Amy Sohn’s $9K as Member is at the 2nd percentile of top reported officer pay among 3395 $1–10M education 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

NameFY2022FY2020
Rabbi Yerachmiel Kalter—$46,686
Amy Sohn$9,334—

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers Jewish and secular education for young students.

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Provided by the organization

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1 program · $1.3M · in their own filed words · FY2024
01

Providing secular and religious training, support the mission by raising knowledge required for completion of each grade in reading fluency and math skills. Religious training includes hebrew language skills and understanding jewish holiday observances.

$1.3Mprogram 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 5 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$979K
Gifts and grantsLn 1h$534K
Investment incomeLn 3$17K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.3M
Managementcol C$526K
Fundraisingcol D$25K
Owns and owesPt X
$676K
net assets · Ln 32
Cash and savingsLn 1–2$409K
Total assetsLn 16$1.5M
LiabilitiesLn 26$803K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$534K
Fees for servicesLn 2g$979K
Investment incomeLn 3$17K
Other incomeLn 4–11$3K
Gains on assetsLn 7$474
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$98K
SavingsLn 2$310K
Cash and savings togetherLn 1–2$409K
InvestmentsLn 11–13$71K
Land, buildings, equipmentLn 10c$562K
Other assetsLn 15$336K
Total assetsLn 16$1.5M
LiabilitiesLn 26$803K
Net assetsLn 32$676K
OperationsPt I, VI
EmployeesI 535
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$665K$409K
InvestmentsLn 11–13$49K$71K
Land, buildings, equipmentLn 10c$577K$562K
Total assetsLn 16$1.6M$1.5M
LiabilitiesLn 26$564K$803K
Net assetsLn 32$1.0M$676K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.2M$852K$319K
Pension plan contributionsLn 8$9K$6K$2K
Other employee benefitsLn 9$78K$57K$22K
Payroll taxesLn 10$112K$80K$31K
Legal feesLn 11b$50$50
Accounting feesLn 11c$30K$30K
Investment management feesLn 11f$562$562
Office expensesLn 13$27K$3K$24K
OccupancyLn 16$325K$268K$58K
InterestLn 20$19K$19K
Depreciation, depletion and amortizationLn 22$16K$5K$10K
InsuranceLn 23$12K$12K$489
Other expenses (24a–d)Ln 24$66K$38K$10K$18K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$1.9M$1.3M$526K$25K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.5M$1.9M−$341K$676K 990 PDF
FY2024 $1.7M$2.0M−$283K$1.0M 990 PDF
FY2023 Not on file
FY2022 $1.7M$1.4M$255K$930K 990 PDF
FY2021 $1.5M$1.2M$359K$676K 990 PDF
FY2020 $1.2M$1.1M$106K$317K 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 (6 parts)
Part I · Summary $1,532,291 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $506,938$533,599
I-9 Program service revenuePrior year $1,170,311$978,643
I-10 Investment incomePrior year $35,663$16,811
I-11 Other revenuePrior year $31,261$3,238
I-12 Total revenuePrior year $1,744,173$1,532,291
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,470,731$1,369,993
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $556,914$502,880
I-18 Total expensesPrior year $2,027,645$1,872,873
I-19 Revenue less expensesPrior year −$283,472−$340,582
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,532,291 across 7 lines filed
VIII-1f All other contributions, gifts and grants$533,599
VIII-1h Total contributions, gifts and grants$533,599
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $978,643$978,643
VIII-3 Investment incomeExcluded from tax $16,337$16,337
VIII-7 Net gain or loss on sales of assetsExcluded from tax $474$474
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,238$3,238
VIII-12 Total revenueRelated to mission $981,881 · Excluded from tax $16,811$1,532,291
Part IX · Statement of functional expenses $1,872,873 across 14 lines filed
IX-7 Other salaries and wagesPrograms $852,290 · Management $318,586$1,170,876
IX-8 Pension plan contributionsPrograms $6,378 · Management $2,481$8,859
IX-9 Other employee benefitsPrograms $56,517 · Management $21,979$78,496
IX-10 Payroll taxesPrograms $80,469 · Management $31,293$111,762
IX-11b Legal feesManagement $50$50
IX-11c Accounting feesManagement $30,309$30,309
IX-11f Investment management feesManagement $562$562
IX-13 Office expensesPrograms $3,489 · Management $23,949$27,438
IX-16 OccupancyPrograms $267,551 · Management $57,773$325,324
IX-20 InterestManagement $18,764$18,764
IX-22 Depreciation, depletion and amortizationPrograms $5,344 · Management $10,186$15,530
IX-23 InsurancePrograms $11,739 · Management $489$12,228
IX-24 Other expenses (24a–d)Programs $38,335 · Management $9,753 · Fundraising $17,633$65,721
IX-24e All other expensesFundraising $6,954$6,954
IX-25 Total functional expensesPrograms $1,322,112 · Management $526,174 · Fundraising $24,587$1,872,873
Part X · Balance sheet $1,479,391 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $54,607$98,380
X-2 Savings and temporary cash investmentsStart of year $610,327$310,135
X-4 Accounts receivableStart of year $169,128$95,329
X-9 Prepaid expenses and deferred chargesStart of year $5,469$6,698
X-10c Land, buildings and equipment, netStart of year $576,683$561,984
X-12 Other securitiesStart of year $48,674$71,115
X-15 Other assetsStart of year $109,824$335,750
X-16 Total assetsStart of year $1,574,712$1,479,391
X-17 Accounts payable and accrued expensesStart of year $72,988$94,517
X-24 Unsecured notes and loans payableStart of year $377,620$371,166
X-25 Other liabilitiesStart of year $113,395$337,750
X-26 Total liabilitiesStart of year $564,003$803,433
X-27 Net assets without donor restrictionsStart of year $1,010,709$675,958
X-32 Total net assets or fund balancesStart of year $1,010,709$675,958
X-33 Total liabilities and net assetsStart of year $1,574,712$1,479,391
Part XI · Reconciliation of net assets $675,958 net assets at year end
XI-1 Total revenue$1,532,291
XI-2 Total expenses$1,872,873
XI-3 Revenue less expenses−$340,582
XI-4 Net assets at start of year$1,010,709
XI-5 Net unrealized gains (losses) on investments$5,001
XI-9 Other changes in net assets$830
XI-10 Net assets at end of year$675,958

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

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