Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Assets
Down$1,819
Down $4,692 (-72%) from 2022
Net Assets
Down-$200,506
Down $4,835 (-2.5%) from 2022
Liabilities
Up$202,325
Up $143 (+0.1%) from 2022
Revenue
Up$107,552
Up $25,290 (+31%) from 2022
Expenses
Down$120,860
Down $31,629 (-21%) from 2022
Net Income
Up-$13,308
Up $56,919 (+81%) from 2022
To operate a rabbinical training institute
| Description | Grants | Expenses |
|---|---|---|
| The ORGANIZATION, BAIS TORAS MENACHEM ("BTM") IS A post secondary institute that trains students to become chaplains and rabbis. The fields of study consists of the rabbinic laws relevant to community rabbis and leading to the ordination of our students as rabbis. Jewish philosophy and chassidic thought is also included in the core curriculum. | - | $49,180 |
| 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. | - | $45,757 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MITCHELL KATZ | President | PT | $0 | - | - |
| RIVKA KATZ | Vice President | FT | $0 | - | - |
| SUSAN SHAPIRO | Secretary | - | $0 | - | - |
| MENDEL GOTTLIEB | Director | - | $0 | - | - |
“| Donee's Name: AVENTURA ISLES SYNAGOGUE | Donee's Address: 718 NE 191TH STREET MIAMI FL 33179 | Cash Amount Given: $9000”
“Advertising and Promotion $1368”
“Information Technology $693”
“Interest $9964”
“SUPPLIES $2846”
“MERCHANT FEES $1425”
“Dues and subscriptions $869”
“Bank service charges $310”
“Miscellaneous expenses $110”
“FILING FEES $42”
“Furniture and Fixtures - Beginning $800 Furniture and Fixtures - Ending $0”
“DEPOSIT - Beginning $5450 DEPOSIT - Ending $0”
“Payable to Officers, Directors, Etc. - Beginning $22170 Payable to Officers, Directors, Etc. - Ending $22170”
“SBA EIDL LOAN PAYABLE - Beginning $178314 SBA EIDL LOAN PAYABLE - Ending $178314”
“- Beginning $0 - Ending $0”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MITCHELL KATZ |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3239362777 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4929 WILSHIRE BLVD SUITE 985 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90010 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 261 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1819 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 73431 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -13308 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 54064 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 6511 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 1819 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 11510 |
| IRS990EZ/GrossReceiptsAmt | 0 | 107552 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 22170 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -195671 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -200506 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -195671 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -200506 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 36345 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MITCHELL KATZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RIVKA KATZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SUSAN SHAPIRO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MENDEL GOTTLIEB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6250 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 8473 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 17627 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO OPERATE A RABBINICAL TRAINING INSTITUTE |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 437 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 34121 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The ORGANIZATION, BAIS TORAS MENACHEM ("BTM") IS A post secondary institute that trains students to become chaplains and rabbis. The fields of study consists of the rabbinic laws relevant to community rabbis and leading to the ordination of our students as rabbis. Jewish philosophy and chassidic thought is also included in the core curriculum. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 49180 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 45757 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 877 |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 202182 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 202325 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 120860 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 94937 |
| IRS990EZ/TotalRevenueAmt | 0 | 107552 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SMICHA.NET |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS is published on its website www.smicha.net |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 22170 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | OPERATIONS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 22170 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | MITCHELL KATZ |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 22170 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Donee's Name: AVENTURA ISLES SYNAGOGUE | Donee's Address: 718 NE 191TH STREET MIAMI FL 33179 | Cash Amount Given: $9000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and Promotion $1368 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Information Technology $693 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Interest $9964 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SUPPLIES $2846 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MERCHANT FEES $1425 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DUES AND SUBSCRIPTIONS $869 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | BANK SERVICE CHARGES $310 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | MISCELLANEOUS EXPENSES $110 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | FILING FEES $42 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Furniture and Fixtures - Beginning $800 Furniture and Fixtures - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | DEPOSIT - Beginning $5450 DEPOSIT - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Payable to Officers, Directors, Etc. - Beginning $22170 Payable to Officers, Directors, Etc. - Ending $22170 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | SBA EIDL LOAN PAYABLE - Beginning $178314 SBA EIDL LOAN PAYABLE - Ending $178314 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | - Beginning $0 - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grants and Similar Amounts Paid In Excess of $5,000.29 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1008 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.1006 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MITCHELL KATZ |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BAIS TORAS MENACHEM |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BAIS |
| ReturnHeader/Filer/EIN | 0 | 263897492 |
| ReturnHeader/Filer/PhoneNum | 0 | 3239362777 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4929 WILSHIRE BLVD SUITE 985 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90010 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 271750103 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KATZ KHAYUT & STROLL LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4929 WILSHIRE BLVD STE 985 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 90010 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3239362777 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MITCHELL A KATZ |
| ReturnHeader/ReturnTs | 0 | 2024-11-21T18:57:09-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.