Civic Intelligence

Bais Toras Menachem

EIN 26-3897492 • 501(c)3 • Los Angeles, CA

Profile

To operate a rabbinical training institute

4929 Wilshire Blvd Suite 985Los Angeles, CA 90010

www.smicha.net

Siviq Scores

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

Liabilities / Assets

100th percentile

89.82x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

5.42x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

15th percentile

-44%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

26th percentile

-27%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

28th percentile

-25%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2024

Assets

Up

$2,457

Up $638 (+35%) from 2023

Liabilities

Up

$220,686

Up $18,361 (+9.1%) from 2023

Net Assets

Down

-$218,229

Down $17,723 (-8.8%) from 2023

Revenue

Down

$40,737

Down $66,815 (-62%) from 2023

Expenses

Down

$58,460

Down $62,400 (-52%) from 2023

Net Income

Down

-$17,723

Down $4,415 (-33%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200K-$400KAssets 2014: $8,032Liabilities 2014: $13,476Net Assets 2014: -$5,4442014Assets 2015: $12,918Liabilities 2015: $16,894Net Assets 2015: -$3,9762015Assets 2016: $7,733Liabilities 2016: $10,775Net Assets 2016: -$3,0422016Assets 2017: $9,572Liabilities 2017: $3,214Net Assets 2017: $6,3582017Assets 2018: $6,250Liabilities 2018: $25,870Net Assets 2018: -$19,6202018Assets 2019: $6,250Liabilities 2019: $19,941Net Assets 2019: -$13,6912019Assets 2020: $33,335Liabilities 2020: $113,148Net Assets 2020: -$79,8132020Assets 2021: $6,250Liabilities 2021: $131,694Net Assets 2021: -$125,4442021Assets 2022: $6,511Liabilities 2022: $202,182Net Assets 2022: -$195,6712022Assets 2023: $1,819Liabilities 2023: $202,325Net Assets 2023: -$200,5062023Assets 2024: $2,457Liabilities 2024: $220,686Net Assets 2024: -$218,2292024

Highlighted filing

2024

Assets$2,457
Liabilities$220,686
Net Assets-$218,229

Operations Trend

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

$200K$100K$0-$100KRevenue 2014: $177,125Expenses 2014: $167,112Net Income 2014: $10,0132014Revenue 2015: $192,040Expenses 2015: $190,572Net Income 2015: $1,4682015Revenue 2016: $182,540Expenses 2016: $181,606Net Income 2016: $9342016Revenue 2017: $186,460Expenses 2017: $180,145Net Income 2017: $6,3152017Revenue 2018: $148,775Expenses 2018: $174,753Net Income 2018: -$25,9782018Revenue 2019: $177,868Expenses 2019: $171,939Net Income 2019: $5,9292019Revenue 2020: $93,661Expenses 2020: $159,697Net Income 2020: -$66,0362020Revenue 2021: $97,969Expenses 2021: $143,600Net Income 2021: -$45,6312021Revenue 2022: $82,262Expenses 2022: $152,489Net Income 2022: -$70,2272022Revenue 2023: $107,552Expenses 2023: $120,860Net Income 2023: -$13,3082023Revenue 2024: $40,737Expenses 2024: $58,460Net Income 2024: -$17,7232024

Highlighted filing

2024

Revenue$40,737
Expenses$58,460
Net Income-$17,723

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 26, 2025
Return Version
2024v5.2
Gross Receipts
$40,737
Mission and Program Overview

Mission

To operate a rabbinical training institute

to prepare the Jewish people for the imminent arrival of the messiah

Program Services

DescriptionGrantsExpenses
established a grassroots campaign, focusing on traditional Jewish women, entitled 'welcome Moshiach' using social media platforms, zoom virtual meetings and original video content to spread awareness of the immediate coming of the Jewish messiah. one of the core beliefs of the Torah is the active anticipation of the final redemption of the Jewish people through prayer, study, dance and song. 300 plus active participants.$3,987$42,811
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MITCHELL KATZPresidentPT$0--
RIVKA KATZVice PresidentFT$0--
SUSAN SHAPIROSecretary-$0--
MENDEL GOTTLIEBDirector-$0--
Filing and Contact Details

Filer

Filer Name
Bais Toras Menachem
EIN
26-3897492
Phone
3239362777
Address
4929 WILSHIRE BLVD SUITE 985, LOS ANGELES, CA 90010

Signing Officer

Name
Mitchell Katz
Title
President
Signed
2025-11-26
Discuss with paid preparer
Yes

Preparer

Firm
Katz Khayut & Stroll Llp
Address
4929 WILSHIRE BLVD STE 985, LOS ANGELES, CA 90010
Preparer
Mitchell a Katz
Phone
3239362777
Supplemental Narrative

Additional Explanations

Other Revenue.1

Miscellaneous income $233

Other Expenses.1001

Advertising and Promotion $1250

Other Expenses.1003

Information Technology $6257

Other Expenses.1005

Travel $850

Other Expenses.1008

Interest $9639

Other Expenses.1

Sefer torah project $8318

Other Expenses.2

Bank service charges $2192

Other Expenses.3

Dues and subscriptions $2152

Other Expenses.5

MERCHANT FEES $754

Other Expenses.6

Miscellaneous expenses $130

Total Liabilities.1006

Payable to Officers, Directors, Etc. - Beginning $22170 Payable to Officers, Directors, Etc. - Ending $36704

Total Liabilities.1

SBA EIDL LOAN PAYABLE - Beginning $178314 SBA EIDL LOAN PAYABLE - Ending $178314

Total Liabilities.2

- Beginning $0 - Ending $0

Activities Not Previously Reported to the IRS

the organization is no longer operating a rabbinical training institute

Raw XML Appendix184 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/BooksInCareOfDetail/PhoneNum03239362777
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-218229
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MITCHELL KATZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RIVKA KATZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SUSAN SHAPIRO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MENDEL GOTTLIEB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt031542
IRS990EZ/OtherRevenueTotalAmt0233
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0to prepare the Jewish people for the imminent arrival of the messiah
IRS990EZ/PrintingPublicationsPostageAmt01315
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0established a grassroots campaign, focusing on traditional Jewish women, entitled 'welcome Moshiach' using social media platforms, zoom virtual meetings and original video content to spread awareness of the immediate coming of the Jewish messiah. one of the core beliefs of the Torah is the active anticipation of the final redemption of the Jewish people through prayer, study, dance and song. 300 plus active participants.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03987
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt042811
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0202325
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0220686
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt058460
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt09510
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt09510
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt040504
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt040504
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.76520
IRS990ScheduleA/PublicSupportTotal509Amt030994
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt040504
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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
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt036704
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt036704
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MITCHELL KATZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt036704
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOME $233
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and Promotion $1250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information Technology $6257
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $850
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Interest $9639
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SEFER TORAH PROJECT $8318
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK SERVICE CHARGES $2192
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DUES AND SUBSCRIPTIONS $2152
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MERCHANT FEES $754
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MISCELLANEOUS EXPENSES $130
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Payable to Officers, Directors, Etc. - Beginning $22170 Payable to Officers, Directors, Etc. - Ending $36704
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SBA EIDL LOAN PAYABLE - Beginning $178314 SBA EIDL LOAN PAYABLE - Ending $178314
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12- Beginning $0 - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13the organization is no longer operating a rabbinical training institute
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Activities Not Previously Reported to the IRS
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MITCHELL KATZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-26
ReturnHeader/DisasterReliefTxt0LA COUNTY WILD FIRES
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAIS TORAS MENACHEM
ReturnHeader/Filer/BusinessNameControlTxt0BAIS
ReturnHeader/Filer/EIN0263897492
ReturnHeader/Filer/PhoneNum03239362777
ReturnHeader/Filer/USAddress/AddressLine1Txt04929 WILSHIRE BLVD SUITE 985
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090010
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271750103
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KATZ KHAYUT & STROLL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04929 WILSHIRE BLVD STE 985
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090010
ReturnHeader/PreparerPersonGrp/PhoneNum03239362777
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MITCHELL A KATZ
ReturnHeader/ReturnTs02025-11-26T22:27:53-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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