Civic Intelligence

Maayan Hatorah Day School

EIN 27-3122906 • 501(c)3 • Lake Oswego, OR

Profile

To provide both secular and religious instruction to preschool and elementary students.

2 TouchstoneLake Oswego, OR 97035

maayanpdx.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.54x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.52x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-22%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$1,479,391

Down $95,321 (-6.1%) from 2024

Liabilities

Up

$803,433

Up $239,430 (+42%) from 2024

Net Assets

Down

$675,958

Down $334,751 (-33%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin14th percentile

Revenue

Down

$1,532,291

Down $211,882 (-12%) from 2024

Expenses

Down

$1,872,873

Down $154,772 (-7.6%) from 2024

Net Income

Down

-$340,582

Down $57,110 (-20%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $461,206Liabilities 2015: $3,423Net Assets 2015: $457,7832015Assets 2016: $297,766Liabilities 2016: $672Net Assets 2016: $297,0942016Assets 2017: $210,369Liabilities 2017: $672Net Assets 2017: $209,6972017Assets 2018: $185,789Liabilities 2018: $672Net Assets 2018: $185,1172018Assets 2019: $211,270Liabilities 2019: $0Net Assets 2019: $211,2702019Assets 2020: $439,696Liabilities 2020: $122,848Net Assets 2020: $316,8482020Assets 2021: $680,190Liabilities 2021: $4,390Net Assets 2021: $675,8002021Assets 2022: $1,325,126Liabilities 2022: $393,438Net Assets 2022: $931,6882022Assets 2023: $1,955,849Liabilities 2023: $665,050Net Assets 2023: $1,290,7992023Assets 2024: $1,574,712Liabilities 2024: $564,003Net Assets 2024: $1,010,7092024Assets 2025: $1,479,391Liabilities 2025: $803,433Net Assets 2025: $675,9582025

Highlighted filing

2025

Assets$1,479,391
Liabilities$803,433
Net Assets$675,958
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $533,687Expenses 2015: $483,541Net Income 2015: $50,1462015Revenue 2016: $575,215Expenses 2016: $570,737Net Income 2016: $4,4782016Revenue 2017: $636,341Expenses 2017: $723,738Net Income 2017: -$87,3972017Revenue 2018: $873,347Expenses 2018: $897,927Net Income 2018: -$24,5802018Revenue 2019: $972,871Expenses 2019: $946,718Net Income 2019: $26,1532019Revenue 2020: $1,166,200Expenses 2020: $1,060,622Net Income 2020: $105,5782020Revenue 2021: $1,519,942Expenses 2021: $1,160,990Net Income 2021: $358,9522021Revenue 2022: $1,697,072Expenses 2022: $1,441,184Net Income 2022: $255,8882022Revenue 2023: $866,012Expenses 2023: $745,090Net Income 2023: $120,9222023Revenue 2024: $1,744,173Expenses 2024: $2,027,645Net Income 2024: -$283,4722024Revenue 2025: $1,532,291Expenses 2025: $1,872,873Net Income 2025: -$340,5822025

Highlighted filing

2025

Revenue$1,532,291
Expenses$1,872,873
Net Income-$340,582
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$1,479,391
Liabilities
$803,433
Net assets
$675,958
Revenue
$1,532,291
Expenses
$1,872,873
Net income
-$340,582
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.48$0.80$0.68$1.53$1.87$0.34
2024Detailed filing. Detailed filing data is available for this year.$1.57$0.56$1.01$1.74$2.03$0.28
2023Detailed filing. Detailed filing data is available for this year.$1.96$0.67$1.29$0.87$0.75$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.39$0.93$1.70$1.44$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$1.52$1.16$0.36
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.12$0.32$1.17$1.06$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.97$0.95$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.87$0.90$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.64$0.72$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.58$0.57$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.53$0.48$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 5, 2025
Return Version
2024v5.0
Gross Receipts
$1,532,292
Mission and Program Overview

Mission

To provide both secular and religious instruction to preschool and elementary students.

The organization's mission is to provide both secular and religious instruction to preschool and elementary students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$576,683$561,984▼ $14,699
Savings and Temporary Cash Investments$610,327$310,135▼ $300,192
Cash and Non-Interest-Bearing Accounts$54,607$98,380▲ $43,773
Accounts Receivable$169,128$95,329▼ $73,799
Investments Other Securities$48,674$71,115▲ $22,441
Prepaid Expenses and Deferred Charges$5,469$6,698▲ $1,229
Total Assets$1,574,712$1,479,391▼ $95,321
Other Assets Total$109,824$335,750▲ $225,926
Liabilities
Unsecured Notes Loans Payable$377,620$371,166▼ $6,454
Other Liabilities$113,395$337,750▲ $224,355
Accounts Payable and Accrued Expenses$72,988$94,517▲ $21,529
Total Liabilities$564,003$803,433▲ $239,430
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,010,709$675,958▼ $334,751
Total Net Assets Fund Balance$1,010,709$675,958▼ $334,751
Total Liabilities and Net Assets / Fund Balance$1,574,712$1,479,391▼ $95,321

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$246,587$27,398$273,985
Land$272,128-$272,128
Leasehold Improvements$43,269$12,404$55,673
Other Assets Org$335,750--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Melissa SpivakPresident
Chanan SpivakMember at La
Jonathan BartovMember at La
Keith BerneMember at La
Sam RosenbergMember at La
Shani LawsMember at La
Eleanor WarshawSecretary
Lorilyn Prestidge-davtianTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$533,599
Program Service Revenue
$978,643
Investment Income
$16,811
Other Revenue
$3,238
All Other Contributions
$533,599
Change in Net Assets
$-340,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,369,993
Other Expenses$502,880
Total Fundraising Expense$24,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$852,290$318,586-$1,170,876
Occupancy$267,551$57,773-$325,324
Payroll Taxes$80,469$31,293-$111,762
Other Employee Benefits$56,517$21,979-$78,496
Fees for Services Accounting-$30,309-$30,309
Office Expenses$3,489$23,949-$27,438
Interest-$18,764-$18,764
Depreciation Depletion$5,344$10,186-$15,530
Insurance$11,739$489-$12,228
Pension Plan Contributions$6,378$2,481-$8,859
Other Expenses$5,084$1,977$17,633$7,061
All Other Expenses--$6,954$6,954
Fees for Service Investment Mgmnt Fees-$562-$562
Fees for Services Legal-$50-$50
Total Functional Expenses$1,322,112$526,174$24,587$1,872,873
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$337,750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Melissa spivak board chair married to chanan spivak chanan spivak board member married to melissa spivak”

Form 990, Page 6, Part VI, Line 11B

“The principal officer, in coordination with the rest of the board members, review the form 990 prior to its filing.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors review comparable data and approve compensation amounts for all key employees.”

Form 990, Page 6, Part VI, Line 15B

“The board of directors review comparable date and approve compensation amounts for all key employees.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Maayan Hatorah Day School
EIN
27-3122906
Phone
5032455568
Address
2 TOUCHSTONE, LAKE OSWEGO, OR 97035
Doing Business As
Maayan Torah Day School

Signing Officer

Name
Lorilyn Prestidge-davtian
Title
Treasurer
Phone
5032455568
Signed
2025-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Spivak
Formed
2011
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
48
Volunteers
8

Preparer

Firm
Verity Accountancy Pc
Address
4000 SE INTERNATIONAL WAY STE F203, MILWAUKIE, OR 97222-8864
Preparer
Jeffrey a Hart
Phone
5032815213
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference 830”

Raw XML AppendixShowing 400 of 413 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.

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IRS990/OtherRevenueTotalAmt03238
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0852290
IRS990/OtherSalariesAndWagesGrp/TotalAmt01170876
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031293
IRS990/PayrollTaxesGrp/ProgramServicesAmt080469
IRS990/PayrollTaxesGrp/TotalAmt0111762
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02481
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06378
IRS990/PensionPlanContributionsGrp/TotalAmt08859
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05469
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06698
IRS990/PrincipalOfficerNm0MELISSA SPIVAK
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
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IRS990/PYContributionsGrantsAmt0506938
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IRS990/PYInvestmentIncomeAmt035663
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IRS990/PYOtherRevenueAmt031261
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0610327
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0246587
IRS990ScheduleD/BuildingsGrp/DepreciationAmt027398
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0273985
IRS990ScheduleD/LandGrp/BookValueAmt0272128
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0272128
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043269
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012404
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt055673
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0335750
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0337750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0561984
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0335750
IRS990ScheduleD/TotalLiabilityAmt0337750
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT ADVERTISE IN THE NEWSPAPERS OR MEDIA HOWEVER, BOTH IN RESPONSE TO INQUIRIES AND ON THE SCHOOL WEBSITE, IT STATES THE FOLLOWING "THE SCHOOL WILL ADMIT QUALIFIED STUDENTS, STAFF AND FACULTY OF ANY RACE,COLOR,NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL.THE SCHOOL WILL NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES,ADMISSION POLICIES, SCHOLARSHIP OR LOAN PROGRAMS, ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. THE ORGANIZATION SHALL NOT DISCRIMINATE IN ITS EMPLOYMENT PRACTICES, TO THE TEACHING OR OTHER STAFF."
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT DISCRIMINATE BASED ON RACE AND THEREFORE DOES NOT KEEP RECORDS OF RACIAL BACKGROUND.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MELISSA SPIVAK BOARD CHAIR MARRIED TO CHANAN SPIVAK CHANAN SPIVAK BOARD MEMBER MARRIED TO MELISSA SPIVAK
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRINCIPAL OFFICER, IN COORDINATION WITH THE REST OF THE BOARD MEMBERS, REVIEW THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW COMPARABLE DATA AND APPROVE COMPENSATION AMOUNTS FOR ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEW COMPARABLE DATE AND APPROVE COMPENSATION AMOUNTS FOR ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 830
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01322112
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0564003
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IRS990/TotalProgramServiceRevenueAmt0978643
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01532291
IRS990/TotalVolunteersCnt08
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0377620
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0371166
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IRS990/USAddress/AddressLine1Txt02 TOUCHSTONE
IRS990/USAddress/CityNm0LAKE OSWEGO
IRS990/USAddress/StateAbbreviationCd0OR
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IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MAAYANPDX.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LORILYN PRESTIDGE-DAVTIAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05032455568
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAAYAN HATORAH DAY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MAAY
ReturnHeader/Filer/EIN0273122906
ReturnHeader/Filer/PhoneNum05032455568
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260043046

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