Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 11-2623046 • 501(c)3 • Brooklyn, NY
Profile
Telephone lectures in talmud (daf yomi)and other religious themes delivered to approximately 2600 members. Daily one hour lectures are available on the telephone 24 hours -a- day to members and interested parties.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Down$141,858
Down $56,092 (-28%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$141,858
Down $56,092 (-28%) from 2023
Revenue
Down$138,403
Down $16,345 (-11%) from 2023
Expenses
Down$194,495
Down $353 (-0.2%) from 2023
Net Income
Down-$56,092
Down $15,992 (-40%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Telephone lectures in talmud (daf yomi)and other religious themes delivered to approximately 2600 members. Daily one hour lectures are available on the telephone 24 hours -a- day to members and interested parties.
| Description | Grants | Expenses |
|---|---|---|
| SEE SCHEDULE O | - | $165,321 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| HERSCHEL PARNES | President | - | $0 | - | - |
| DOVID FENDEL | V Pres | - | $0 | - | - |
| SHMUEL TEITELBAUM | V Pres | - | $0 | - | - |
| MENDEL KALIKSTEIN | Treasurer | PT | $0 | - | - |
“Advertising and Promotion $8323”
“Information Technology $2780”
“Depreciation $398”
“Insurance $19486”
“LECTURERS $46125”
“Utilities & telephone $16476”
“Office & audio supplies $7760”
“REPAIRS $838”
“Machinery and Equipment - Beginning $884 Machinery and Equipment - Ending $486”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Entity |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7184364999 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 504 E 5 St |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BKLYN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11218 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 197066 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 141372 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -56092 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3041 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 197950 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 141858 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 138403 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 8887 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 129516 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 197950 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 141858 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 197950 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 141858 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | HERSCHEL PARNES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DOVID FENDEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SHMUEL TEITELBAUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MENDEL KALIKSTEIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | V PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | V PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 884 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 486 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 102186 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TELEPHONE LECTURES IN TALMUD (DAF YOMI)AND OTHER RELIGIOUS THEMES DELIVERED TO APPROXIMATELY 2600 MEMBERS. DAILY ONE HOUR LECTURES ARE AVAILABLE ON THE TELEPHONE 24 HOURS -A- DAY TO MEMBERS AND INTERESTED PARTIES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 7102 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SEE SCHEDULE O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 165321 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 70166 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 194495 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 165321 |
| IRS990EZ/TotalRevenueAmt | 0 | 138403 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 129516 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 146860 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 154381 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 165207 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 172699 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 768663 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 8887 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7888 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 31 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 249 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10264 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 27319 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 8887 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 7888 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 31 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 249 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10264 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 27319 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03430 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.03610 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96570 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.96390 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 768663 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 129516 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 146860 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 154381 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 165207 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 172699 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 768663 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 138403 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 154748 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 154412 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 165456 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 182963 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 795982 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $8323 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Information Technology $2780 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Depreciation $398 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $19486 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | LECTURERS $46125 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UTILITIES & TELEPHONE $16476 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | OFFICE & AUDIO SUPPLIES $7760 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | REPAIRS $838 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Machinery and Equipment - Beginning $884 Machinery and Equipment - Ending $486 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1003 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | H PARNES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | TORAH COMMUNICATION CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | TORA |
| ReturnHeader/Filer/EIN | 0 | 112623046 |
| ReturnHeader/Filer/PhoneNum | 0 | 7184364999 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | C/O PERLMAN CPA - PO BOX 190305 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BROOKLYN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 11219 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 112938687 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | N BENJAMIN PERLMAN CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 190305 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BROOKLYN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 11219 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7188514466 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | N BENJAMIN PERLMAN |
| ReturnHeader/ReturnTs | 0 | 2025-07-13T15:28:02-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-10-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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