Civic Intelligence

Friends of Choshen Mishpat

EIN 11-3114345 • 501(c)3 • Brooklyn, NY

Profile

To foster, promote and advance torah study and practice

c/o ROZMARIN 1550 55TH STREETBrooklyn, NY 11219
Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X21 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X21 • <$500k nonprofits • Source year 2025

Net Margin

23rd percentile

-5.1%

Higher net margin than 23% of similar nonprofits.

NTEE X21 • <$500k nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

NTEE X21 • <$500k nonprofits • Source year 2025

Asset Growth

3rd percentile

-95%

Faster asset growth than 3% of similar nonprofits.

NTEE X21 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

95th percentile

125%

Faster revenue growth than 95% of similar nonprofits.

NTEE X21 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$293

Down $5,209 (-95%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$293

Down $5,209 (-95%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin23rd percentile

Revenue

Up

$101,391

Up $56,368 (+125%) from 2024

Expenses

Up

$106,600

Up $66,679 (+167%) from 2024

Net Income

Down

-$5,209

Down $10,311 (-202%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

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

$20K$15K$10K$5.0K$0Assets 2011: $638Liabilities 2011: $0Net Assets 2011: $6382011Assets 2012: $194Liabilities 2012: $0Net Assets 2012: $1942012Assets 2013: $12,394Liabilities 2013: $02013Assets 2014: $1,831Liabilities 2014: $02014Assets 2015: $715Liabilities 2015: $02015Assets 2016: $131Liabilities 2016: $02016Assets 2017: $503Liabilities 2017: $02017Assets 2018: $1,065Liabilities 2018: $02018Assets 2019: $1,020Liabilities 2019: $02019Assets 2020: $117Liabilities 2020: $02020Assets 2021: $69Liabilities 2021: $0Net Assets 2021: $692021Assets 2022: $15,881Liabilities 2022: $0Net Assets 2022: $15,8812022Assets 2023: $400Liabilities 2023: $0Net Assets 2023: $4002023Assets 2024: $5,502Liabilities 2024: $0Net Assets 2024: $5,5022024Assets 2025: $293Liabilities 2025: $0Net Assets 2025: $2932025

Highlighted filing

2025

Assets$293
Liabilities$0
Net Assets$293
Open 2025 Filing

Operations Trend

Revenue Growth95th percentile

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

$200K$100K$0-$100KRevenue 2011: $127,030Expenses 2011: $179,460Net Income 2011: -$52,4302011Revenue 2012: $13,421Expenses 2012: $13,865Net Income 2012: -$4442012Revenue 2013: $14,200Expenses 2013: $2,000Net Income 2013: $12,2002013Revenue 2014: $5,400Expenses 2014: $15,963Net Income 2014: -$10,5632014Revenue 2015: $30,000Expenses 2015: $31,116Net Income 2015: -$1,1162015Revenue 2016: $23,600Expenses 2016: $24,184Net Income 2016: -$5842016Revenue 2017: $10,440Expenses 2017: $10,068Net Income 2017: $3722017Revenue 2018: $21,800Expenses 2018: $21,238Net Income 2018: $5622018Revenue 2019: $16,800Expenses 2019: $16,845Net Income 2019: -$452019Revenue 2020: $6,980Expenses 2020: $7,883Net Income 2020: -$9032020Revenue 2021: $11,764Expenses 2021: $11,812Net Income 2021: -$482021Revenue 2022: $49,872Expenses 2022: $34,060Net Income 2022: $15,8122022Revenue 2023: $55,072Expenses 2023: $70,553Net Income 2023: -$15,4812023Revenue 2024: $45,023Expenses 2024: $39,921Net Income 2024: $5,1022024Revenue 2025: $101,391Expenses 2025: $106,600Net Income 2025: -$5,2092025

Highlighted filing

2025

Revenue$101,391
Expenses$106,600
Net Income-$5,209
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$293
Liabilities
$0
Net assets
$293
Revenue
$101,391
Expenses
$106,600
Net income
-$5,209
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.01$1.07$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.45$0.40$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.55$0.71$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.50$0.34$0.16
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.00$0.00$0.00$0.12$0.12$0.00
2020Summary only. Only limited summary data is available for this year.$0.00$0.00$0.07$0.08$0.01
2019Summary only. Only limited summary data is available for this year.$0.01$0.00$0.17$0.17$0.00
2018Summary only. Only limited summary data is available for this year.$0.01$0.00$0.22$0.21$0.01
2017Summary only. Only limited summary data is available for this year.$0.01$0.00$0.10$0.10$0.00
2016Summary only. Only limited summary data is available for this year.$0.00$0.00$0.24$0.24$0.01
2015Summary only. Only limited summary data is available for this year.$0.01$0.00$0.30$0.31$0.01
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$0.05$0.16$0.11
2013Summary only. Only limited summary data is available for this year.$0.12$0.00$0.14$0.02$0.12
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.13$0.14$0.00
2011Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$1.27$1.79$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Jan 13, 2026
Return Version
2024v5.2
Gross Receipts
$101,391
Mission and Program Overview

Mission

To foster, promote and advance torah study and practice

Program Services

DescriptionGrantsExpenses
TO FOSTER, PROMOTE AND ADVANCE TORAH STUDY AND PRACTICE OF ORTHODOX JUDAISM IN ISRAEL, USA AND OTHER LANDS$106,480$106,600
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BORUCH ROZMARINManager-$0--
JOSEPH BAUMManager-$0--
Filing and Contact Details

Filer

Filer Name
Friends of Choshen Mishpat
EIN
11-3114345
In Care Of
% B ROZMARIN
Phone
7188548777
Address
c/o ROZMARIN 1550 55TH STREET, Brooklyn, NY 11219

Signing Officer

Name
B Rozmarin
Title
Manager
Phone
7188548777
Signed
2026-01-13
Discuss with paid preparer
Yes

Preparer

Preparer
Moshe a Steinberg
Phone
9172047056
Supplemental Narrative

Additional Explanations

Part I Line 10

“Grants and other assistance to foreign organizations, governments, and individuals $106480.00”

Part I Line 16

“Other office expenses $120.00”

Raw XML Appendix109 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum07188548777
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0c/o ROZMARIN 1550 55TH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd011219
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05502
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0293
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0101391
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5209
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05502
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0293
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0106480
IRS990EZ/GrossReceiptsAmt0101391
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05502
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0293
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05502
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0293
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BORUCH ROZMARIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOSEPH BAUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1MANAGER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0120
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO FOSTER, PROMOTE AND ADVANCE TORAH STUDY AND PRACTICE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO FOSTER, PROMOTE AND ADVANCE TORAH STUDY AND PRACTICE OF ORTHODOX JUDAISM IN ISRAEL, USA AND OTHER LANDS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0106480
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0106600
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0106600
IRS990EZ/TotalProgramServiceExpensesAmt0106600
IRS990EZ/TotalRevenueAmt0101391
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Grants and other assistance to foreign organizations, governments, and individuals $106480.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Other office expenses $120.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0B ROZMARIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07188548777
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF CHOSHEN MISHPAT
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0113114345
ReturnHeader/Filer/InCareOfNm0% B ROZMARIN
ReturnHeader/Filer/PhoneNum07188548777
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o ROZMARIN 1550 55TH STREET
ReturnHeader/Filer/USAddress/CityNm0Brooklyn
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011219
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerPersonGrp/PhoneNum09172047056
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MOSHE A STEINBERG
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-13T23:10:43-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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