Torah Education, Shabat and Benevolent Services.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 125 volunteers and 33 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
4 of 5
filings with a surplus
Average surplus $204K a year · 3% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$304K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$9.0M
78% of total assets
Worth a look: liabilities are 78% of assets; over 65%.
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
$7.7M
-17% vs prior year
Spent
$7.4M
To programs
74%
Net assets
$2.6M
By yearFY2020–FY2024
Revenue
$7.7M
FY2024▼ -17%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.0M
FY2021$6.6M
FY2022$7.1M
FY2023$9.3M
FY2024$7.7M
Expenses
$7.4M
FY2024▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.4M
FY2021$6.6M
FY2022$8.0M
FY2023$8.4M
FY2024$7.4M
Net assets
$2.6M
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$2.1M
FY2022$1.2M
FY2023$2.3M
FY2024$2.6M

From the FY2024 Form 990 · 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: FY2024. IRS ruling in Nov 1996.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $5.5M Management & general 26% · $1.9M Fundraising 0% · $26K

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; $304K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$177,600Pt VII · Sec A
Vice President
$125,400Pt VII · Sec A
Chief Operations Officer
$1,500Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Ralph Messer’s $178K as President is at the 85th percentile of top reported officer pay among 1636 $1–10M 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ralph Messer$177,600$57,594$57,600$59,655—
Maureen Messer$125,400$57,594$57,600$59,655—
Nicole Martin$1,500$35,992$36,000$36,000$35,300

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 Simchat Torah Beit Midrash executive salaries →

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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 15aNo

Programs and updates

Provides Torah education, Shabbat observance, and charitable aid to those in need.

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Provided by the organization

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3 programs · $5.2M · in their own filed words · FY2024
01

Education, Weekly Meetings, and Benevolent Services

International Center for Torah Studies program (ICTS) - We have created this life changing program to help you reach your potential, improve your life and in turn, improve the world. We provide it online, at our STBM/ICTS centers and in the United States federal and state prisons.

$4.9Mprogram expense
02

Conferences & Special Events

STBM will hold events around the Biblical holidays as well as semi-annual leadership summits. These events will have up to 3000 in attendance locally and are broadcast over various media platforms.

$244Kprogram expense
03

Israel Trips

STBM is committed to raising awareness about the importance of Israel, the Israel Defense Forces (IDF), and the Israeli-Jewish culture and lifestyle - as they are all an integral part of a country which is now becoming the next Silicon Valley and MIT of the world in global technology related to education.

$30Kprogram 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
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$7.7M
Ln 12
Gifts and grantsLn 1h$6.5M
Fees for servicesLn 2g$661K
Other incomeLn 4–11$520K
Money outPt IX
$7.4M
Ln 25
Programscol B$5.5M
Managementcol C$1.9M
Fundraisingcol D$26K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$592K
Total assetsLn 16$11.7M
LiabilitiesLn 26$9.0M
PeoplePt VI, VII
4
listed · VII A
PaidVII A3
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.5M
Fees for servicesLn 2g$661K
Investment incomeLn 3$6
Other incomeLn 4–11$520K
Total revenueLn 12$7.7M
Assets in detailPt X, end of year
CashLn 1$592K
Cash and savings togetherLn 1–2$592K
Land, buildings, equipmentLn 10c$10.7M
Total assetsLn 16$11.7M
LiabilitiesLn 26$9.0M
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 533
VolunteersI 6125
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
Cash and savingsLn 1–2$583K$592K
Land, buildings, equipmentLn 10c$9.2M$10.7M
Total assetsLn 16$10.3M$11.7M
LiabilitiesLn 26$8.0M$9.0M
Net assetsLn 32$2.3M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$281K$281K
Other salaries and wagesLn 7$1.8M$1.8M
Other employee benefitsLn 9$140K$118K$22K
Legal feesLn 11b$14K$14K
Accounting feesLn 11c$48K$48K
Advertising and promotionLn 12$26K$26K
Office expensesLn 13$52K$52K
Information technologyLn 14$100K$77K$23K
OccupancyLn 16$1.4M$1.1M$320K
TravelLn 17$175K$170K$5K
Conferences, conventions and meetingsLn 19$235K$200K$35K
InterestLn 20$352K$352K
Depreciation, depletion and amortizationLn 22$350K$350K
InsuranceLn 23$315K$243K$72K
Other expenses (24a–d)Ln 24$1.6M$1.4M$173K
All other expensesLn 24e$583K$434K$148K
Total functional expensesLn 25$7.4M$5.5M$1.9M$26K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $7.7M$7.4M$280K$2.6M 990 PDF
FY2023 $9.3M$8.4M$915K$2.3M 990 PDF
FY2022 $7.1M$8.0M−$840K$1.2M 990 PDF
FY2021 $6.6M$6.6M$83K$2.1M 990 PDF
FY2020 $6.0M$5.4M$584K$2.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $7,712,394 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,259,433$6,531,512
I-9 Program service revenuePrior year $769,293$660,758
I-10 Investment incomePrior year $168$6
I-11 Other revenuePrior year $267,634$520,118
I-12 Total revenuePrior year $9,296,528$7,712,394
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,253,429$2,203,433
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $6,128,159$5,228,772
I-18 Total expensesPrior year $8,381,588$7,432,205
I-19 Revenue less expensesPrior year $914,940$280,189
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $7,712,394 across 6 lines filed
Lines not itemized here account for $538,217 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$6,531,512
VIII-1h Total contributions, gifts and grants$6,531,512
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $660,758$660,758
VIII-3 Investment incomeExcluded from tax $6$6
VIII-6 Net rental income or lossExcluded from tax −$18,099−$18,099
VIII-12 Total revenueRelated to mission $1,198,975 · Unrelated business $0 · Excluded from tax −$18,093$7,712,394
Part IX · Statement of functional expenses $7,432,205 across 16 lines filed
IX-6 Pay of disqualified personsManagement $280,981$280,981
IX-7 Other salaries and wagesPrograms $1,782,525$1,782,525
IX-9 Other employee benefitsPrograms $117,728 · Management $22,199$139,927
IX-11b Legal feesManagement $13,784$13,784
IX-11c Accounting feesManagement $47,510$47,510
IX-12 Advertising and promotionFundraising $26,138$26,138
IX-13 Office expensesManagement $52,095$52,095
IX-14 Information technologyPrograms $76,863 · Management $22,958$99,821
IX-16 OccupancyPrograms $1,071,939 · Management $320,189$1,392,128
IX-17 TravelPrograms $170,072 · Management $5,260$175,332
IX-19 Conferences, conventions and meetingsPrograms $200,131 · Management $35,317$235,448
IX-20 InterestManagement $351,977$351,977
IX-22 Depreciation, depletion and amortizationManagement $350,282$350,282
IX-23 InsurancePrograms $242,565 · Management $72,453$315,018
IX-24 Other expenses (24a–d)Programs $1,413,958 · Management $172,633$1,586,591
IX-24e All other expensesPrograms $434,248 · Management $148,400$582,648
IX-25 Total functional expensesPrograms $5,510,029 · Management $1,896,038 · Fundraising $26,138$7,432,205
Part X · Balance sheet $11,651,740 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $582,683$592,390
X-8 Inventories for sale or useStart of year $246,343$244,049
X-9 Prepaid expenses and deferred chargesStart of year $250,000$60,462
X-10c Land, buildings and equipment, netStart of year $9,161,136$10,695,537
X-14 Intangible assetsStart of year $69,975$59,302
X-16 Total assetsStart of year $10,310,137$11,651,740
X-17 Accounts payable and accrued expensesStart of year $532,975$655,490
X-26 Total liabilitiesStart of year $7,970,746$9,032,160
X-27 Net assets without donor restrictionsStart of year $2,339,391$2,619,580
X-32 Total net assets or fund balancesStart of year $2,339,391$2,619,580
X-33 Total liabilities and net assetsStart of year $10,310,137$11,651,740
Part XI · Reconciliation of net assets $2,619,580 net assets at year end
XI-1 Total revenue$7,712,394
XI-2 Total expenses$7,432,205
XI-3 Revenue less expenses$280,189
XI-4 Net assets at start of year$2,339,391
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,619,580

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

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