Civic Intelligence

Friends Of-Or-Israel Charitable Trust

EIN 13-3458345 • 501(c)3 • Brooklyn, NY

Profile

The trust provides funds for the religious education of persons of the jewish faith; as well as funds for living quarters, subsistence, meals and clothing to persons of the jewish faith engaged in torah learning on a full time basis.

1252 42nd StBrooklyn, NY 11219

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

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

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

22nd percentile

-22%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

31st percentile

-22%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

18th percentile

-50%

Faster revenue growth than 18% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$36,511

Down $10,417 (-22%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$36,511

Down $10,417 (-22%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin22nd percentile

Revenue

Down

$48,233

Down $47,768 (-50%) from 2023

Expenses

Down

$58,650

Down $13,221 (-18%) from 2023

Net Income

Down

-$10,417

Down $34,547 (-143%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$80K$60K$40K$20K$0Assets 2011: $4,707Liabilities 2011: $0Net Assets 2011: $4,7072011Assets 2012: $866Liabilities 2012: $0Net Assets 2012: $8662012Assets 2013: $1,248Liabilities 2013: $0Net Assets 2013: $1,2482013Assets 2018: $19,472Liabilities 2018: $0Net Assets 2018: $19,4722018Assets 2019: $30,025Liabilities 2019: $0Net Assets 2019: $30,0252019Assets 2020: $39,499Liabilities 2020: $0Net Assets 2020: $39,4992020Assets 2021: $63,150Liabilities 2021: $0Net Assets 2021: $63,1502021Assets 2022: $22,798Liabilities 2022: $0Net Assets 2022: $22,7982022Assets 2023: $46,928Liabilities 2023: $0Net Assets 2023: $46,9282023Assets 2024: $36,511Liabilities 2024: $0Net Assets 2024: $36,5112024

Highlighted filing

2024

Assets$36,511
Liabilities$0
Net Assets$36,511
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$200K$100K$0-$100KRevenue 2011: $164,217Expenses 2011: $190,962Net Income 2011: -$26,7452011Revenue 2012: $92,526Expenses 2012: $96,365Net Income 2012: -$3,8392012Revenue 2013: $66,995Expenses 2013: $66,614Net Income 2013: $3812013Revenue 2018: $74,212Expenses 2018: $80,591Net Income 2018: -$6,3792018Revenue 2019: $50,331Expenses 2019: $39,778Net Income 2019: $10,5532019Revenue 2020: $93,114Expenses 2020: $83,640Net Income 2020: $9,4742020Revenue 2021: $128,364Expenses 2021: $104,713Net Income 2021: $23,6512021Revenue 2022: $67,804Expenses 2022: $108,156Net Income 2022: -$40,3522022Revenue 2023: $96,001Expenses 2023: $71,871Net Income 2023: $24,1302023Revenue 2024: $48,233Expenses 2024: $58,650Net Income 2024: -$10,4172024

Highlighted filing

2024

Revenue$48,233
Expenses$58,650
Net Income-$10,417
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$36,511
Liabilities
$0
Net assets
$36,511
Revenue
$48,233
Expenses
$58,650
Net income
-$10,417
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.48$0.59$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.96$0.72$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.68$1.08$0.40
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$1.28$1.05$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.93$0.84$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.50$0.40$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.74$0.81$0.06
2013Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.67$0.67$0.00
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.93$0.96$0.04
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$0.05$1.64$1.91$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 6, 2025
Return Version
2024v5.2
Gross Receipts
$48,233
Mission and Program Overview

Mission

The trust provides funds for the religious education of persons of the jewish faith; as well as funds for living quarters, subsistence, meals and clothing to persons of the jewish faith engaged in torah learning on a full time basis.

Program Services

DescriptionGrantsExpenses
THE TRUST PROVIDES FUNDS FOR THE RELIGIOUS EDUCATION OF PERSONS OF THE JEWISH FAITH; AS WELL AS FUNDS FOR LIVING QUARTERS, SUBSISTENCE, MEALS AND CLOTHING TO PERSONS OF THE JEWISH FAITH ENGAGED IN TORAH LEARNING ON A FULL TIME BASIS.$52,800$52,800
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DOV BERGERTrustee-$0--
MENACHEM BEN MASHIAHTrustee-$0--
SHMUEL SHMALKA TIRERTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Friends Of-or-israel Charitable Trust
EIN
13-3458345
Phone
3096926122
Address
1252 42ND ST, BROOKLYN, NY 11219

Signing Officer

Name
Rabbi Shmuel Tirer
Title
Trustee
Phone
3096926122
Signed
2025-10-06
Discuss with paid preparer
Yes

Preparer

Firm
Roth & Company Llp
Address
1428 36TH STREET SUITE 200, BROOKLYN, NY 11218
Preparer
Zacharia Waxler
Phone
7182361600
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 3.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: grants to cover tuition for indigent students. Grantee name: kaza. Amount given: 9,600.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: grants to cover tuition for indigent students. Grantee name: shachar. Amount given: 14,400. Total included on form 990-ez, line 10: 24,000.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: software expense. Amount: 1,011. Description: office expense. Amount: 411. Description: travel. Amount: 343. Total to form 990-ez, line 16: 1,765.”

Raw XML Appendix153 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/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DOV BERGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MENACHEM BEN MASHIAH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SHMUEL SHMALKA TIRER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt01765
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE TRUST PROVIDES FUNDS FOR THE RELIGIOUS EDUCATION OF PERSONS OF THE JEWISH FAITH; AS WELL AS FUNDS FOR LIVING QUARTERS, SUBSISTENCE, MEALS AND CLOTHING TO PERSONS OF THE JEWISH FAITH ENGAGED IN TORAH LEARNING ON A FULL TIME BASIS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE TRUST PROVIDES FUNDS FOR THE RELIGIOUS EDUCATION OF PERSONS OF THE JEWISH FAITH; AS WELL AS FUNDS FOR LIVING QUARTERS, SUBSISTENCE, MEALS AND CLOTHING TO PERSONS OF THE JEWISH FAITH ENGAGED IN TORAH LEARNING ON A FULL TIME BASIS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt052800
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052800
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt058650
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IRS990EZ/TotalRevenueAmt048233
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt048230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt096000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt067800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0128360
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt093110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0433500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt016
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.47260
IRS990ScheduleA/PublicSupportPY170Pct00.48110
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IRS990ScheduleA/SubstantialContributorsTotAmt0228620
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt048230
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt093110
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0433500
IRS990ScheduleA/TotalSupportAmt0433516
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/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: GRANTS TO COVER TUITION FOR INDIGENT STUDENTS. GRANTEE NAME: KAZA. AMOUNT GIVEN: 9,600.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: GRANTS TO COVER TUITION FOR INDIGENT STUDENTS. GRANTEE NAME: SHACHAR. AMOUNT GIVEN: 14,400. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 24,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: SOFTWARE EXPENSE. AMOUNT: 1,011. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 411. DESCRIPTION: TRAVEL. AMOUNT: 343. TOTAL TO FORM 990-EZ, LINE 16: 1,765.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RABBI SHMUEL TIRER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03096926122
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF-OR-ISRAEL CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0133458345
ReturnHeader/Filer/PhoneNum03096926122
ReturnHeader/Filer/USAddress/AddressLine1Txt01252 42ND ST
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011219
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113360065
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROTH & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01428 36TH STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011218
ReturnHeader/PreparerPersonGrp/PhoneNum07182361600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ZACHARIA WAXLER
ReturnHeader/ReturnTs02025-11-17T19:06:16-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits