Ohr Halacha INC FY2024 filing

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This organization's mission is to financially assist Rabbinical students by sibsidizing their living expenses, to allow them to devote their time to studying the Torah and serve the community.

501(c)(3) charity; gifts are tax-deductible.
70¢ 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
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 $5K a year · 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
70%
of spending
Fine: 70% 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
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Named funders
4
named funders · $69K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$6K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$515K
+30% vs prior year
Spent
$480K
To programs
70%
Net assets
$72K
By yearFY2020–FY2025
Revenue
$515K
FY2024▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$306K
FY2021$481K
FY2022$517K
FY2023$396K
FY2024$515K
FY2025$524K
Expenses
$480K
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$300K
FY2021$448K
FY2022$491K
FY2023$458K
FY2024$480K
FY2025$532K
Net assets
$72K
FY2024▲ +97%
Tap a bar for its year
Net assets by fiscal year
FY2020$40K
FY2021$73K
FY2022$99K
FY2023$37K
FY2024$72K
FY2025$64K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2024 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 Apr 2016.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $334K Management & general 19% · $93K Fundraising 11% · $52K

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

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990; $42K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director
$42,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Hayim Arking’s $42K as Director is at the 43rd percentile of top reported officer pay among 2133 $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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Hayim Arking$42,000$42,000$40,000$30,000$30,000$22,600

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 Ohr Halacha INC 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Subsidizes living expenses for Rabbinical students to focus on Torah study and community service.

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1 program · $334K · in their own filed words · FY2024
01

The organizations mission is to financially assist Rabbinical students by subsidizing their living expenses. The organizations purpose is also to provide financial assistance to needy families as well as to other Not For Profit Organizations to enable them to further their goals and mission.

$334Kprogram 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
See all 4 funders →
Grants paid · 1 grant · $188K · 2020–2020
Unitemized GrantFY2020$188,389

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$515K
Ln 12
Gifts and grantsLn 1h$515K
Money outPt IX
$480K
Ln 25
Programscol B$334K
Managementcol C$93K
Fundraisingcol D$52K
Owns and owesPt X
$72K
net assets · Ln 32
Total assetsLn 16$78K
LiabilitiesLn 26$6K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$515K
Total revenueLn 12$515K
Assets in detailPt X, end of year
Total assetsLn 16$78K
LiabilitiesLn 26$6K
Net assetsLn 32$72K
OperationsPt I, VI
EmployeesI 52
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Total assetsLn 16$48K$78K
LiabilitiesLn 26$11K$6K
Net assetsLn 32$37K$72K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$295K$295K
Pay of current officers, directors and key staffLn 5$42K$0$42K$0
Other salaries and wagesLn 7$29K$29K$0$0
Other employee benefitsLn 9$2K$2K$0$0
Payroll taxesLn 10$7K$3K$4K$0
Management feesLn 11a$3K$0$3K$0
Accounting feesLn 11c$8K$0$8K$0
Advertising and promotionLn 12$47K$0$0$47K
Office expensesLn 13$35K$5K$31K$0
TravelLn 17$2K$0$0$2K
InsuranceLn 23$967$0$967$0
Other expenses (24a–d)Ln 24$8K$0$4K$4K
Total functional expensesLn 25$480K$334K$93K$52K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 18, 2026 $524K$532K−$8K$64K 990 PDF
FY2024 ViewingFiled with the IRS Mar 12, 2025 $515K$480K$36K$72K 990 PDF
FY2023Filed with the IRS Mar 5, 2024 $396K$458K−$62K$37K 990 PDF
FY2022Filed with the IRS Apr 14, 2023 $517K$491K$26K$99K 990 PDF
FY2021Filed with the IRS May 4, 2022 $481K$448K$33K$73K 990 PDF
FY2020Filed with the IRS Feb 17, 2021 $306K$300K$6K$40K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $515,218 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $395,911$515,218
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $395,911$515,218
I-13 Grants and similar amounts paidPrior year $285,304$295,184
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $61,307$80,114
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $111,658$104,394
I-18 Total expensesPrior year $458,269$479,692
I-19 Revenue less expensesPrior year −$62,358$35,526
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $515,218 across 3 lines filed
VIII-1f All other contributions, gifts and grants$515,218
VIII-1h Total contributions, gifts and grants$515,218
VIII-12 Total revenueUnrelated business $0$515,218
Part IX · Statement of functional expenses $479,692 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $295,184$295,184
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $42,000 · Fundraising $0$42,000
IX-7 Other salaries and wagesPrograms $29,100 · Management $0 · Fundraising $0$29,100
IX-9 Other employee benefitsPrograms $2,313 · Management $0 · Fundraising $0$2,313
IX-10 Payroll taxesPrograms $2,784 · Management $3,917 · Fundraising $0$6,701
IX-11a Management feesPrograms $0 · Management $3,266 · Fundraising $0$3,266
IX-11c Accounting feesPrograms $0 · Management $8,125 · Fundraising $0$8,125
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $46,600$46,600
IX-13 Office expensesPrograms $4,609 · Management $30,513 · Fundraising $0$35,122
IX-17 TravelPrograms $0 · Management $0 · Fundraising $2,311$2,311
IX-23 InsurancePrograms $0 · Management $967 · Fundraising $0$967
IX-24 Other expenses (24a–d)Programs $0 · Management $4,474 · Fundraising $3,529$8,003
IX-25 Total functional expensesPrograms $333,990 · Management $93,262 · Fundraising $52,440$479,692
Part X · Balance sheet $77,841 assets, 7 lines filed
X-3 Pledges and grants receivableStart of year $47,841$77,841
X-16 Total assetsStart of year $47,841$77,841
X-17 Accounts payable and accrued expensesStart of year $11,322$5,796
X-26 Total liabilitiesStart of year $11,322$5,796
X-27 Net assets without donor restrictionsStart of year $36,519$72,045
X-32 Total net assets or fund balancesStart of year $36,519$72,045
X-33 Total liabilities and net assetsStart of year $47,841$77,841
Part XI · Reconciliation of net assets $72,045 net assets at year end
XI-1 Total revenue$515,218
XI-2 Total expenses$479,692
XI-3 Revenue less expenses$35,526
XI-4 Net assets at start of year$36,519
XI-10 Net assets at end of year$72,045

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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