Civic Intelligence

Torah Communication Center

990EZ • Fiscal year 2024 • EIN 11-2623046

Nov 01, 2023 to Oct 31, 2024 • Filed on Jul 13, 2025

Organization ProfileN/A
C/O Perlman Cpa - PO Box 190305Brooklyn, NY 11219

(718) 436-4999

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

8th percentile

-41%

Higher net margin than 8% of similar nonprofits.

2024 filings • NTEE X • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • NTEE X • <$500k nonprofits • Source year 2024

Asset Growth

22nd percentile

-28%

Faster asset growth than 22% of similar nonprofits.

2024 filings • NTEE X • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-11%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • NTEE X • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$141,858

Down $56,092 (-28%) from 2023

Net Assets

Down

$141,858

Down $56,092 (-28%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin8th percentile

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

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $683,580Liabilities 2011: $1,184Net Assets 2011: $682,3962011Assets 2012: $661,142Liabilities 2012: $1,186Net Assets 2012: $659,9562012Assets 2013: $664,280Liabilities 2013: $1,628Net Assets 2013: $662,6522013Assets 2014: $608,439Liabilities 2014: $921Net Assets 2014: $607,5182014Assets 2015: $544,564Liabilities 2015: $1,059Net Assets 2015: $543,5052015Assets 2016: $493,745Liabilities 2016: $0Net Assets 2016: $493,7452016Assets 2017: $431,744Liabilities 2017: $0Net Assets 2017: $431,7442017Assets 2018: $404,664Liabilities 2018: $0Net Assets 2018: $404,6642018Assets 2019: $381,218Liabilities 2019: $10,000Net Assets 2019: $371,2182019Assets 2020: $328,820Liabilities 2020: $0Net Assets 2020: $328,8202020Assets 2021: $327,628Liabilities 2021: $35,960Net Assets 2021: $291,6682021Assets 2022: $238,050Liabilities 2022: $0Net Assets 2022: $238,0502022Assets 2023: $197,950Liabilities 2023: $0Net Assets 2023: $197,9502023Assets 2024: $141,858Net Assets 2024: $141,8582024

Highlighted filing

2024

Assets$141,858
Liabilities-
Net Assets$141,858
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $256,950Expenses 2011: $257,941Net Income 2011: -$9912011Revenue 2012: $248,741Expenses 2012: $271,181Net Income 2012: -$22,4402012Revenue 2013: $232,199Expenses 2013: $229,503Net Income 2013: $2,6962013Revenue 2014: $198,132Expenses 2014: $253,266Net Income 2014: -$55,1342014Revenue 2015: $205,325Expenses 2015: $269,338Net Income 2015: -$64,0132015Revenue 2016: $193,320Expenses 2016: $243,080Net Income 2016: -$49,7602016Revenue 2017: $199,547Expenses 2017: $261,548Net Income 2017: -$62,0012017Revenue 2018: $193,299Expenses 2018: $220,379Net Income 2018: -$27,0802018Revenue 2019: $176,148Expenses 2019: $209,594Net Income 2019: -$33,4462019Revenue 2020: $182,963Expenses 2020: $225,361Net Income 2020: -$42,3982020Revenue 2021: $165,456Expenses 2021: $202,608Net Income 2021: -$37,1522021Revenue 2022: $154,412Expenses 2022: $208,030Net Income 2022: -$53,6182022Revenue 2023: $154,748Expenses 2023: $194,848Net Income 2023: -$40,1002023Revenue 2024: $138,403Expenses 2024: $194,495Net Income 2024: -$56,0922024

Highlighted filing

2024

Revenue$138,403
Expenses$194,495
Net Income-$56,092
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jul 13, 2025
Return Version
2023v6.0
Gross Receipts
$138,403
Mission and Program Overview

Mission

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.

Program Services

DescriptionGrantsExpenses
SEE SCHEDULE O-$165,321
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HERSCHEL PARNESPresident-$0--
DOVID FENDELV Pres-$0--
SHMUEL TEITELBAUMV Pres-$0--
MENDEL KALIKSTEINTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Torah Communication Center
EIN
11-2623046
Phone
7184364999
Address
C/O PERLMAN CPA - PO BOX 190305, BROOKLYN, NY 11219

Signing Officer

Name
H Parnes
Title
President
Signed
2025-07-13
Discuss with paid preparer
Yes

Preparer

Firm
N Benjamin Perlman CPA Pc
Address
PO BOX 190305, BROOKLYN, NY 11219
Preparer
N Benjamin Perlman
Phone
7188514466
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $8323”

Other Expenses.1003

“Information Technology $2780”

Other Expenses.1009

“Depreciation $398”

Other Expenses.1012

“Insurance $19486”

Other Expenses.1

“LECTURERS $46125”

Other Expenses.2

“Utilities & telephone $16476”

Other Expenses.3

“Office & audio supplies $7760”

Other Expenses.6

“REPAIRS $838”

Other Assets.1003

“Machinery and Equipment - Beginning $884 Machinery and Equipment - Ending $486”

Raw XML Appendix176 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.

Path#Value
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IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt08887
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0129516
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0197950
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0197950
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0141858
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0HERSCHEL PARNES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DOVID FENDEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SHMUEL TEITELBAUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MENDEL KALIKSTEIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1V PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2V PRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0884
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0486
IRS990EZ/OtherExpensesTotalAmt0102186
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TELEPHONE 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/PrintingPublicationsPostageAmt07102
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE SCHEDULE O
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0165321
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt070166
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0194495
IRS990EZ/TotalProgramServiceExpensesAmt0165321
IRS990EZ/TotalRevenueAmt0138403
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0129516
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0146860
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0154381
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0165207
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0172699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0768663
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08887
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07888
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0249
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010264
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt027319
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08887
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07888
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0249
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010264
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt027319
IRS990ScheduleA/InvestmentIncomeCYPct00.03430
IRS990ScheduleA/InvestmentIncomePYPct00.03610
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96570
IRS990ScheduleA/PublicSupportPY509Pct00.96390
IRS990ScheduleA/PublicSupportTotal509Amt0768663
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0129516
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0146860
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0154381
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0165207
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0172699
IRS990ScheduleA/Total509Grp/TotalAmt0768663
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0138403
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0154748
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0154412
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0165456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0182963
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0795982
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $8323
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $2780
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $398
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $19486
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LECTURERS $46125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UTILITIES & TELEPHONE $16476
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICE & AUDIO SUPPLIES $7760
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REPAIRS $838
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Machinery and Equipment - Beginning $884 Machinery and Equipment - Ending $486
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0H PARNES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TORAH COMMUNICATION CENTER
ReturnHeader/Filer/BusinessNameControlTxt0TORA
ReturnHeader/Filer/EIN0112623046
ReturnHeader/Filer/PhoneNum07184364999
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O PERLMAN CPA - PO BOX 190305
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112938687
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0N BENJAMIN PERLMAN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 190305
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011219
ReturnHeader/PreparerPersonGrp/PhoneNum07188514466
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0N BENJAMIN PERLMAN
ReturnHeader/ReturnTs02025-07-13T15:28:02-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$141,858
Liabilities
-
Net assets
$141,858
Revenue
$138,403
Expenses
$194,495
Net income
-$56,092
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.42$1.42$1.38$1.94$0.56
2023Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$1.55$1.95$0.40
2022Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$1.54$2.08$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.36$2.92$1.65$2.03$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$0.00$3.29$1.83$2.25$0.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$0.10$3.71$1.76$2.10$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.00$4.05$1.93$2.20$0.27
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$0.00$4.32$2.00$2.62$0.62
2016Detailed filing. Detailed filing data is available for this year.$4.94$0.00$4.94$1.93$2.43$0.50
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$0.01$5.44$2.05$2.69$0.64
2014Detailed filing. Detailed filing data is available for this year.$6.08$0.01$6.08$1.98$2.53$0.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$0.02$6.63$2.32$2.30$0.03
2012Summary only. Only limited summary data is available for this year.$6.61$0.01$6.60$2.49$2.71$0.22
2011Summary only. Only limited summary data is available for this year.$6.84$0.01$6.82$2.57$2.58$0.01