Ora Academy

Tax-deductible

Rochester, NY501(c)(3)ReligionEIN 31-1562108

To serve the educational needs of young women in an orthodox jewish high school for girls.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$42K 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

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $89K a year · 32% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$42K
to officers and key staff · 9% of spending
Top officer’s pay lower than 56% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $83K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$45K
×653 of total assets
Concern: liabilities are 65300% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 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
$423K
+71% vs prior year
Spent
$466K
To programs
75%
Net assets
−$45K
By yearFY2020–FY2024
Revenue
$423K
FY2024▲ +71%
Revenue by fiscal year
FY2020$240K
FY2021$239K
FY2022$248K
FY2023$247K
FY2024$423K
Expenses
$466K
FY2024▲ +4%
Expenses by fiscal year
FY2020$295K
FY2021$281K
FY2022$350K
FY2023$450K
FY2024$466K
Net assets
−$45K
FY2024▲ +90%
Net assets by fiscal year
FY2020−$99K
FY2021−$142K
FY2022−$244K
FY2023−$447K
FY2024−$45K

From the FY2024 Form 990 (year ending July 2024) · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Last filed FY2024 — 3 yrs ago
Legal name (IRS)Hdr · item COra Academy
EINHdr · item D31-1562108
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFFeb 2026
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CRochester, NY
NTEE classificationIRS BMFReligion (X20)
WebsiteHdr · item Jwww.oraacademy.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.25
Program services75%$350K
Management & general25%$117K
Total functional expensesLn 25$466K

Financial health

Is it on solid ground?

Program efficiency
75%
of spending reaches programs▼ -9% vs prior filing year
Operating runway
0.0mo
months of highly liquid reserves at operating expense rate
Surplus margin
-10%
revenue over expenses, this year▲ +87% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$69
FY2024▼ -88%
Total assets by fiscal year
FY2020$519
FY2021$17K
FY2022$2K
FY2023$569
FY2024$69
Total liabilities
$45K
FY2024▼ -90%
Total liabilities by fiscal year
FY2020$100K
FY2021$159K
FY2022$246K
FY2023$447K
FY2024$45K
Revenue less expensesPt I · Ln 19−$44K
Total assetsPt X · Ln 16$69
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 43

Balance Sheet

Part X · end of year
CashLn 1$69
Total assetsLn 16$69
Total liabilitiesLn 26$45K
Total net assetsLn 32−$45K
Months of cash on handcomputed0.0

Statement of Revenue

Part VIII
Contributions & grants$326K · 77%
Program service revenue$101K · 24%
Contributions & grants77%$326K
Program service revenue24%$101K
— government grantsLn 1e$24K
Total revenueLn 12$423K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $69 · Operating expenses/yr $466K
0.0 months
Where the money goes
Program services
Program services $350K · Total expenses $466K
75%
Management & General
Management & general $117K · Total expenses $466K
25%
Fundraising
Fundraising $0 · Total expenses $466K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $192K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $326K · Total revenue $423K
77%
Government reliance
Government grants $24K · Total revenue $423K
6%
Earned-income share
Program service revenue $101K · Total revenue $423K
24%
Investment reliance
Investment income $0 · Total revenue $423K
0%
Program self-sufficiency
Program service revenue $101K · Total expenses $466K
22%
Growth & trend
Revenue growth (YoY)
This year $423K · Prior year $247K
+71%
Revenue CAGR
FY2019 $240K · FY2023 $423K
+15%
Net-asset trend (YoY)
End of year −$45K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $423K · Expenses $466K
-10%
Liabilities-to-Assets
Total liabilities — · Total assets $69
—
Net-asset ratio
Net assets −$45K · Total assets $69
-65117%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $69
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Rabbi Eliezer Lehrer · Reported title EXECUTIVE DI · Highest reported compensation $42K · Total expenses $466K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $298K · Total expenses $466K
64%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 75%——
Overhead ratio 25%——
Fundraising cost ratio 0%——
Revenue growth 71%——
Accounting fee ratio 0.8%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$42,500Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Rabbi Eliezer Lehrer’s $42K as Executive Di is at the 44th 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

NameFY2024FY2023FY2022FY2021FY2020
Rabbi Eliezer Lehrer$42,500$42,250$40,000$45,000$41,250
Shifra Hanson————$27,396

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 Ora Academy executive salaries →

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Governance & Policies

Part VI
  • 4Voting board membersPt VI · Ln 1a
  • 3Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Provides educational support for young women in an Orthodox Jewish high school.

Provided by the organization

This section is blank until Ora Academy claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $350K of program spending, described in the organization's own filed words · FY2023.
01

The organization provides educational services to young women promoting life-long commitment to biblical study and observance while providing a rigorous, college-preparatory secular education that meets and exceeds new york state requirements.

$350Kprogram expense

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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
The Ojc FundFY2024$11K
Total grants receivedfrom 3 funders$83K
See all 3 funders →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 Latest Viewing $423K$466K+71% 990 PDF
FY2023 $247K$450K-0.3% 990 PDF
FY2022 $248K$350K+4% 990 PDF
FY2021 $239K$281K-0.5% 990 PDF
FY2020 $240K$295K 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

Full filing: Form 990 for FY2024

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $466,484 across 14 lines filed
IX-6 Pay of disqualified personsPrograms $38,205 · Management $4,245$42,450
IX-7 Other salaries and wagesPrograms $174,225 · Management $21,617$195,842
IX-9 Other employee benefitsManagement $36,000$36,000
IX-10 Payroll taxesPrograms $21,858 · Management $1,901$23,759
IX-11c Accounting feesManagement $3,500$3,500
IX-11g Other fees for servicesPrograms $38,537 · Management $1,169$39,706
IX-12 Advertising and promotionManagement $14,498$14,498
IX-13 Office expensesPrograms $5,945 · Management $661$6,606
IX-14 Information technologyPrograms $3,800$3,800
IX-16 OccupancyPrograms $100 · Management $21,500$21,600
IX-17 TravelPrograms $392 · Management $3,529$3,921
IX-23 InsuranceManagement $8,121$8,121
IX-24 Other expenses (24a–d)Programs $63,852$63,852
IX-24e All other expensesPrograms $2,829$2,829
IX-25 Total functional expensesPrograms $349,743 · Management $116,741 · Fundraising $0$466,484

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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