Civic Intelligence

Sephardic Foundation for Torah Studies

EIN 11-3456809 • 501(c)3 • Edison, NJ

Profile

To promote, encourage, foster and advance the teaching and study of the sephardic jewish religion.

2 Ethel Road 205AEdison, NJ 08818

n/A

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

34th percentile

-1.1%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

21%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,763,007

Down $90,162 (-3.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$2,763,007

Down $90,162 (-3.2%) from 2024

Revenue

Up

$532,144

Up $273,391 (+106%) from 2024

Expenses

Up

$622,306

Up $330,595 (+113%) from 2024

Net Income

Down

-$90,162

Down $57,204 (-174%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,727,655Liabilities 2010: $3,750Net Assets 2010: $3,723,9052010Assets 2011: $3,846,432Liabilities 2011: $3,750Net Assets 2011: $3,842,6822011Assets 2012: $3,743,421Liabilities 2012: $3,750Net Assets 2012: $3,739,6712012Assets 2013: $3,741,124Liabilities 2013: $0Net Assets 2013: $3,741,1242013Assets 2014: $3,673,287Liabilities 2014: $0Net Assets 2014: $3,673,2872014Assets 2015: $3,644,465Liabilities 2015: $0Net Assets 2015: $3,644,4652015Assets 2016: $3,573,774Liabilities 2016: $0Net Assets 2016: $3,573,7742016Assets 2017: $3,685,235Liabilities 2017: $0Net Assets 2017: $3,685,2352017Assets 2018: $3,407,549Liabilities 2018: $0Net Assets 2018: $3,407,5492018Assets 2019: $3,238,901Liabilities 2019: $0Net Assets 2019: $3,238,9012019Assets 2020: $3,150,575Liabilities 2020: $0Net Assets 2020: $3,150,5752020Assets 2021: $3,151,449Liabilities 2021: $0Net Assets 2021: $3,151,4492021Assets 2022: $3,069,373Liabilities 2022: $0Net Assets 2022: $3,069,3732022Assets 2023: $2,886,127Liabilities 2023: $0Net Assets 2023: $2,886,1272023Assets 2024: $2,853,169Liabilities 2024: $0Net Assets 2024: $2,853,1692024Assets 2025: $2,763,007Liabilities 2025: $0Net Assets 2025: $2,763,0072025

Highlighted filing

2025

Assets$2,763,007
Liabilities$0
Net Assets$2,763,007

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $6,2872010Expenses 2011: $64,2302011Expenses 2012: $155,6902012Revenue 2013: $143,101Expenses 2013: $145,398Net Income 2013: -$2,2972013Revenue 2014: $82,370Expenses 2014: $150,207Net Income 2014: -$67,8372014Revenue 2015: $178,176Expenses 2015: $206,998Net Income 2015: -$28,8222015Revenue 2016: $95,342Expenses 2016: $166,033Net Income 2016: -$70,6912016Revenue 2017: $281,410Expenses 2017: $169,949Net Income 2017: $111,4612017Revenue 2018: $158,930Expenses 2018: $407,591Net Income 2018: -$248,6612018Revenue 2019: $199,270Expenses 2019: $363,028Net Income 2019: -$163,7582019Revenue 2020: $259,050Expenses 2020: $345,776Net Income 2020: -$86,7262020Revenue 2021: $249,701Expenses 2021: $248,827Net Income 2021: $8742021Revenue 2022: $235,702Expenses 2022: $317,778Net Income 2022: -$82,0762022Revenue 2023: $214,254Expenses 2023: $393,949Net Income 2023: -$179,6952023Revenue 2024: $258,753Expenses 2024: $291,711Net Income 2024: -$32,9582024Revenue 2025: $532,144Expenses 2025: $622,306Net Income 2025: -$90,1622025

Highlighted filing

2025

Revenue$532,144
Expenses$622,306
Net Income-$90,162

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$0.53$0.62$0.09
2024Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$0.26$0.29$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$0.21$0.39$0.18
2022Detailed filing. Detailed filing data is available for this year.$3.07$0.00$3.07$0.24$0.32$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.00$3.15$0.25$0.25$0.00
2020Detailed filing. Detailed filing data is available for this year.$3.15$0.00$3.15$0.26$0.35$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$0.20$0.36$0.16
2018Detailed filing. Detailed filing data is available for this year.$3.41$0.00$3.41$0.16$0.41$0.25
2017Detailed filing. Detailed filing data is available for this year.$3.69$0.00$3.69$0.28$0.17$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.57$0.00$3.57$0.10$0.17$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.64$0.18$0.21$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.67$0.00$3.67$0.08$0.15$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.74$0.00$3.74$0.14$0.15$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.74$0.00$3.74$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.00$3.84$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.72$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Mar 20, 2026
Return Version
2024v5.5
Gross Receipts
$532,144
Mission and Program Overview

Mission

To promote, encourage, foster and advance the teaching and study of the sephardic jewish religion.

To promote, encourage, foster and advance the teaching and study of the sephardic jewish religion according to precepts of the codes of jewish law ("schulchan aruch") by means of lectures, seminars and conferences; to promote, encourage and foster the study of sephardic history and and sephardic culture; to conduct worship services in accordance with the precepts of the codes of jewish law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,853,169$2,763,007▼ $90,162
Land, Buildings, and Equipment, Net$2,511,290$2,413,413▼ $97,877
Pledges and Grants Receivable$319,530$333,580▲ $14,050
Cash and Non-Interest-Bearing Accounts$15,149$10,314▼ $4,835
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,853,169$2,763,007▼ $90,162
Other Assets Total$7,200$5,700▼ $1,500
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,853,169$2,763,007▼ $90,162
Total Liabilities and Net Assets / Fund Balance$2,853,169$2,763,007▼ $90,162

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,413,413$1,403,796$3,817,209
Other Land Buildings$0$21,623$21,623
Compensation and Service Providers

Board Members and Trustees

NameTitle
Murray DweckPresident
Albert BijouDirector
Charles BeydaDirector
Eli DweckDirector
Michael HidaryDirector
Moshe MaimonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$298,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$233,644
All Other Contributions
$298,500
Change in Net Assets
$-90,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$507,000
Other Expenses$115,306
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$507,000--$507,000
Depreciation Depletion$97,877--$97,877
Insurance$10,123--$10,123
Office Expenses$4,940--$4,940
All Other Expenses$1,201--$1,201
Fees for Services Other$1,165--$1,165
Total Functional Expenses$622,306$0$0$622,306
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mikdash EliyahuBrooklyn, NY501(c)(3)Unrestricted Support of Synagogue$507,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Murray dweck and eli dweck are father and son.

Form 990, Part VI, Section A, Line 8B

The organization does not have committees.

Form 990, Part VI, Section B, Line 11B

Prior to filing, a copy of form 990 is given to the board of directors for discussion and review.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy states that it is the responsibily of all trustees of the organization to familiarize themselves with the policy and to comply and to ensure compliance of related parties with it. A questionnaire will require the recipient to disclose all financial interests relating to a potential conflict.

Form 990, Part VI, Section C, Line 19

The governing body makes all documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sephardic Foundation for Torah Studies
EIN
11-3456809
Phone
7322488200
Address
2 ETHEL ROAD 205A, EDISON, NJ 08818

Signing Officer

Name
Murray Dweck
Title
President
Phone
7322488200
Signed
2026-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Murray Dweck
Formed
1998
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Cohnreznick Advisory LLC
Address
14 SYLVAN WAY, PARSIPPANY, NJ 07054-3801
Preparer
Lori Rothe Yokobosky
Phone
9732283500
Raw XML Appendix355 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0298500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0258551
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0212754
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0235702
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0249701
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01255208
IRS990ScheduleA/TotalSupportAmt01490904
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02413413
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01403796
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03817209
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021623
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021623
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02413413
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0507000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0UNRESTRICTED SUPPORT OF SYNAGOGUE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MIKDASH ELIYAHU
IRS990ScheduleI/RecipientTable/RecipientEIN0453060847
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0400 AVENUE U
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BROOKLYN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd011223
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MURRAY DWECK AND ELI DWECK ARE FATHER AND SON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING, A COPY OF FORM 990 IS GIVEN TO THE BOARD OF DIRECTORS FOR DISCUSSION AND REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY STATES THAT IT IS THE RESPONSIBILY OF ALL TRUSTEES OF THE ORGANIZATION TO FAMILIARIZE THEMSELVES WITH THE POLICY AND TO COMPLY AND TO ENSURE COMPLIANCE OF RELATED PARTIES WITH IT. A QUESTIONNAIRE WILL REQUIRE THE RECIPIENT TO DISCLOSE ALL FINANCIAL INTERESTS RELATING TO A POTENTIAL CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BODY MAKES ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02853169
IRS990/TotalAssetsEOYAmt02763007
IRS990/TotalAssetsGrp/BOYAmt02853169
IRS990/TotalAssetsGrp/EOYAmt02763007
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0298500
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0622306
IRS990/TotalFunctionalExpensesGrp/TotalAmt0622306
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02853169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02763007
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0622306
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0233644
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0532144
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02853169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02763007
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 ETHEL ROAD 205A
IRS990/USAddress/CityNm0EDISON
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008818
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MURRAY DWECK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07322488200
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEPHARDIC FOUNDATION FOR TORAH STUDIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0SEPH
ReturnHeader/Filer/EIN0113456809
ReturnHeader/Filer/PhoneNum07322488200
ReturnHeader/Filer/USAddress/AddressLine1Txt02 ETHEL ROAD 205A
ReturnHeader/Filer/USAddress/CityNm0EDISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008818
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0333709623
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COHNREZNICK ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014 SYLVAN WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PARSIPPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0070543801
ReturnHeader/PreparerPersonGrp/PhoneNum09732283500
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI ROTHE YOKOBOSKY
ReturnHeader/ReturnTs02026-03-22T21:40:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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