Derech Etz Chaim Institutions

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To advance jewish education and jewish activities in the united states and overseas by supporting jewish religious schools and by organizing jewish education and jewish activities.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
Run by 4 volunteers and 3 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
2 of 6
filings with a surplus
Average deficit $134K a year · 16% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Plus $301K in investments, Pt X · Ln 11–13
Fine: 0.3 months of spending in cash, plus $301K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $66K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$862K
219% of total assets
Concern: liabilities are 219% of assets; over 80%.
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
$432K
-44% vs prior year
Spent
$1.0M
To programs
66%
Net assets
−$467K
By yearFY2020–FY2025
Revenue
$432K
FY2025▼ -44%
Tap a bar for its year
Revenue by fiscal year
FY2020$932K
FY2021$839K
FY2022$1.2M
FY2023$826K
FY2024$766K
FY2025$432K
Expenses
$1.0M
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$707K
FY2021$808K
FY2022$1.3M
FY2023$1.1M
FY2024$942K
FY2025$1.0M
Net assets
−$467K
FY2025▼ -454%
Tap a bar for its year
Net assets by fiscal year
FY2020$271K
FY2021$301K
FY2022$266K
FY2023−$6K
FY2024$132K
FY2025−$467K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1998.

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

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $667K Management & general 17% · $175K Fundraising 17% · $170K

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.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Educational Advisor
$0Pt VII · Sec A

Aharon Katz’s $21K as President is at the 19th percentile of top reported officer pay among 1265 $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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Aharon Katz$21,208$17,247$17,997$18,066$17,997

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.

See Derech Etz Chaim Institutions executive salaries →

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

Programs and updates

Supports Jewish schools and organizes Jewish education and activities.

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1 program · $168K · in their own filed words · FY2025
01

The support of jewish religious schools and the organization of jewish education and activities in the united states and overseas.

$168Kprogram 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
Total grants receivedfrom 2 funders$66K
Grants paid · 1 grant · $90K · 2020–2020

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$432K
Ln 12
Gifts and grantsLn 1h$342K
Fees for servicesLn 2g$87K
Investment incomeLn 3$2K
Money outPt IX
$1.0M
Ln 25
Programscol B$667K
Managementcol C$175K
Fundraisingcol D$170K
Owns and owesPt X
−$467K
net assets · Ln 32
Cash and savingsLn 1–2$21K
Total assetsLn 16$394K
LiabilitiesLn 26$862K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$342K
Fees for servicesLn 2g$87K
Investment incomeLn 3$2K
Total revenueLn 12$432K
Assets in detailPt X, end of year
CashLn 1$21K
Cash and savings togetherLn 1–2$21K
InvestmentsLn 11–13$301K
Other assetsLn 15$72K
Total assetsLn 16$394K
LiabilitiesLn 26$862K
Net assetsLn 32−$467K
OperationsPt I, VI
EmployeesI 53
VolunteersI 64
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
Abroad and in kindSch F, M
Grants to other countriesSch F Pt II–III$207K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$211K$21K
InvestmentsLn 11–13$449K$301K
Total assetsLn 16$692K$394K
LiabilitiesLn 26$560K$862K
Net assetsLn 32$132K−$467K
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$207K$207K
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$38K$38K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$167$167
Management feesLn 11a$0
Legal feesLn 11b$254$254
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$18K$18K
Advertising and promotionLn 12$0
Office expensesLn 13$103K$103K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$24K$24K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$548K$378K$170K
All other expensesLn 24e$72K$72K
Total functional expensesLn 25$1.0M$667K$175K$170K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Mar 13, 2026 $432K$1.0M−$580K−$467K 990 PDF
FY2024Filed with the IRS Feb 19, 2025 $766K$942K−$176K$132K 990 PDF
FY2023Filed with the IRS Apr 7, 2024 $826K$1.1M−$272K−$6K 990 PDF
FY2022Filed with the IRS Apr 2, 2023 $1.2M$1.3M−$35K$266K 990 PDF
FY2021Filed with the IRS May 13, 2022 $839K$808K$31K$301K 990 PDF
FY2020Filed with the IRS May 5, 2021 $932K$707K$225K$271K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support F · Foreign O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $431,602 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $664,001$342,089
I-9 Program service revenuePrior year $88,263$87,118
I-10 Investment incomePrior year $13,724$2,395
I-11 Other revenue$0
I-12 Total revenuePrior year $765,988$431,602
I-13 Grants and similar amounts paidPrior year $333,511$207,226
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $60,338$38,451
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $547,712$765,966
I-18 Total expensesPrior year $941,561$1,011,643
I-19 Revenue less expensesPrior year −$175,573−$580,041
Part VI · Governance 4 of 4 board members independent, 5 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $431,602 across 5 lines filed
VIII-1d Related organizations$342,089
VIII-1h Total contributions, gifts and grants$342,089
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $87,118$87,118
VIII-3 Investment incomeExcluded from tax $2,395$2,395
VIII-12 Total revenueRelated to mission $87,118 · Excluded from tax $2,395$431,602
Part IX · Statement of functional expenses $1,011,643 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipientsPrograms $207,226$207,226
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $38,284$38,284
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $167$167
IX-11a Management fees$0
IX-11b Legal feesPrograms $254$254
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $17,737$17,737
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $102,597$102,597
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $24,211$24,211
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $1,330$1,330
IX-24 Other expenses (24a–d)Programs $378,092 · Fundraising $169,506$547,598
IX-24e All other expensesManagement $72,239$72,239
IX-25 Total functional expensesPrograms $667,301 · Management $174,836 · Fundraising $169,506$1,011,643
Part X · Balance sheet $394,273 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $210,980$21,376
X-11 Publicly traded securitiesStart of year $448,701$301,118
X-15 Other assetsStart of year $32,538$71,779
X-16 Total assetsStart of year $692,219$394,273
X-17 Accounts payable and accrued expenses$14,134
X-22 Loans from officers and insidersStart of year $52,685$364,105
X-25 Other liabilitiesStart of year $507,326$483,503
X-26 Total liabilitiesStart of year $560,011$861,742
X-29 Capital stock or trust principal$331,508
X-30 Paid-in or capital surplus$4,112
X-31 Retained earnings or endowmentStart of year $132,208−$803,089
X-32 Total net assets or fund balancesStart of year $132,208−$467,469
X-33 Total liabilities and net assetsStart of year $692,219$394,273
Part XI · Reconciliation of net assets −$467,469 net assets at year end
XI-1 Total revenue$431,602
XI-2 Total expenses$1,011,643
XI-3 Revenue less expenses−$580,041
XI-4 Net assets at start of year$132,208
XI-8 Prior period adjustments−$19,636
XI-10 Net assets at end of year−$467,469

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

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