Civic Intelligence

Summer Beit Midrash Inc

EIN 04-3473269 • 501(c)3 • Sharon, MA

Profile

The organization develops orthodox jewish leaders who see the idea that all human beings are "images of g-d" as a central tenet of their religiosity.

63 South Pleasant StreetSharon, MA 02067

www.torahleadership.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$99,397

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 67.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

87th percentile

51%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

0.1%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$80,335

Up $27,205 (+51%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$80,335

Up $27,205 (+51%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin73rd percentile

Revenue

Up

$146,852

Up $216 (+0.1%) from 2023

Expenses

Down

$119,647

Down $40,698 (-25%) from 2023

Net Income

Up

$27,205

Up $40,914 (+298%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2010: $46,957Liabilities 2010: $331Net Assets 2010: $46,6262010Assets 2011: $47,909Liabilities 2011: $210Net Assets 2011: $47,6992011Assets 2012: $41,444Liabilities 2012: $449Net Assets 2012: $40,9952012Assets 2013: $72,599Liabilities 2013: $464Net Assets 2013: $72,1352013Assets 2014: $78,485Liabilities 2014: $5,775Net Assets 2014: $72,7102014Assets 2015: $51,352Liabilities 2015: $2,564Net Assets 2015: $48,7882015Assets 2016: $83,231Liabilities 2016: $0Net Assets 2016: $83,2312016Assets 2017: $65,197Liabilities 2017: $996Net Assets 2017: $64,2012017Assets 2018: $77,222Liabilities 2018: $703Net Assets 2018: $76,5192018Assets 2019: $87,066Liabilities 2019: $1,337Net Assets 2019: $85,7292019Assets 2020: $63,888Liabilities 2020: $0Net Assets 2020: $63,8882020Assets 2021: $86,160Liabilities 2021: $0Net Assets 2021: $86,1602021Assets 2022: $66,839Liabilities 2022: $0Net Assets 2022: $66,8392022Assets 2023: $53,130Liabilities 2023: $0Net Assets 2023: $53,1302023Assets 2024: $80,335Net Assets 2024: $80,3352024

Highlighted filing

2024

Assets$80,335
Liabilities-
Net Assets$80,335
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2010: $64,479Expenses 2010: $63,842Net Income 2010: $6372010Revenue 2011: $75,536Expenses 2011: $74,463Net Income 2011: $1,0732011Revenue 2012: $80,125Expenses 2012: $86,829Net Income 2012: -$6,7042012Revenue 2013: $91,071Expenses 2013: $59,931Net Income 2013: $31,1402013Revenue 2014: $152,321Expenses 2014: $151,746Net Income 2014: $5752014Revenue 2015: $147,962Expenses 2015: $171,884Net Income 2015: -$23,9222015Revenue 2016: $143,938Expenses 2016: $109,495Net Income 2016: $34,4432016Revenue 2017: $121,447Expenses 2017: $140,477Net Income 2017: -$19,0302017Revenue 2018: $159,218Expenses 2018: $146,900Net Income 2018: $12,3182018Revenue 2019: $159,509Expenses 2019: $150,299Net Income 2019: $9,2102019Revenue 2020: $127,925Expenses 2020: $149,766Net Income 2020: -$21,8412020Revenue 2021: $167,741Expenses 2021: $145,469Net Income 2021: $22,2722021Revenue 2022: $135,982Expenses 2022: $155,303Net Income 2022: -$19,3212022Revenue 2023: $146,636Expenses 2023: $160,345Net Income 2023: -$13,7092023Revenue 2024: $146,852Expenses 2024: $119,647Net Income 2024: $27,2052024

Highlighted filing

2024

Revenue$146,852
Expenses$119,647
Net Income$27,205
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$80,335
Liabilities
-
Net assets
$80,335
Revenue
$146,852
Expenses
$119,647
Net income
$27,205
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.80$0.80$1.47$1.20$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$1.47$1.60$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$1.36$1.55$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$1.68$1.45$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$1.28$1.50$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.86$1.60$1.50$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.01$0.77$1.59$1.47$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$1.21$1.40$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$1.44$1.09$0.34
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.03$0.49$1.48$1.72$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.06$0.73$1.52$1.52$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.72$0.91$0.60$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.00$0.41$0.80$0.87$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$0.76$0.74$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.00$0.47$0.64$0.64$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$146,852
Mission and Program Overview

Mission

The organization develops orthodox jewish leaders who see the idea that all human beings are "images of g-d" as a central tenet of their religiosity.

Program Services

DescriptionGrantsExpenses
THE SUMMER BEIT MIDRASH - A FULL-TIME FIVE WEEK SEMINAR IN THE DECISION MAKING PROCESS OF TRADITIONAL JEWISH LAW FOR COLLEGE, GRADUATE AND RABBINIC STUDENTS WITH ADVANCED SKILLS READING RABBINIC TEXTS.-$51,229
COMMUNITY EDUCATION - OCCASSIONAL LECTURES, CLASSES, PUBLICATIONS, ETC FOR THE BROADER COMMUNITY, INCLUDING A PODCAST.-$42,698
AGUNAH - The organization develops and publicizes ideas and arguments that prevent spouses from being blackmailed or "held hostage" during or after civil divorce by a spouse who threatens not to participate in a Jewish religious divorce. We also provide practical halakhic and legal advice to spouses who may or do find themselves victims of such a situation.-$10,363
WWW.TORAHLEADERSHIP.ORG - Our website offers organized and focused access to mission-related Torah content and provides an effective introduction to our vision, ideals, and programs. It is an effective curricular resource for rabbis and educators and attracts numerous students of Torah, with thousands of hits and hundreds of downloads each month.-$65
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ARYEH KLAPPERPresidentFT$58,846$40,551$99,397
MIRIAM GEDWISERDirector-$0--
REBECCA WICHSDirector-$0--
STEVEN LAUFERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Summer Beit Midrash Inc
EIN
04-3473269
Phone
7817840295
Address
63 SOUTH PLEASANT STREET, SHARON, MA 02067

Signing Officer

Name
Aryeh Klapper
Title
President
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Fox-warren and Vanbeuzekom LLC
Address
38 MONTVALE AVE STE 255, STONEHAM, MA 02180
Preparer
Erika a Vanbeuzekom
Phone
6175882118
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $75”

Other Expenses.1005

“Travel $16”

Other Expenses.1012

“Insurance $779”

Other Expenses.1

“Meals - program participants $2779”

Other Expenses.2

“FELLOWSHIPS $1250”

Other Expenses.3

“Telephone and communications $1230”

Other Expenses.4

“BANK CHARGES $510”

Other Expenses.7

“MEALS - OTHER $14”

Raw XML Appendix169 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/OtherExpensesTotalAmt06653
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IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION DEVELOPS ORTHODOX JEWISH LEADERS WHO SEE THE IDEA THAT ALL HUMAN BEINGS ARE "IMAGES OF G-D" AS A CENTRAL TENET OF THEIR RELIGIOSITY.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0146852
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $75
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEALS - PROGRAM PARTICIPANTS $2779
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FELLOWSHIPS $1250
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-11-17T14:09:22-08:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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