Civic Intelligence

Maayan Hatorah Day School

990 • Fiscal year 2024 • EIN 27-3122906

Jul 01, 2023 to Jun 30, 2024 • Filed on May 07, 2025

Organization ProfileWWW.MAAYANPDX.ORG
2 TouchstoneLake Oswego, OR 97035

(503) 245-5568

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.36x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.32x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

8th percentile

-19%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

91st percentile

101%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$1,574,712

Down $381,137 (-19%) from 2023

Net Assets

Down

$1,010,709

Down $280,090 (-22%) from 2023

Liabilities

Down

$564,003

Down $101,047 (-15%) from 2023

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin16th percentile

Revenue

Up

$1,744,173

Up $878,161 (+101%) from 2023

Expenses

Up

$2,027,645

Up $1,282,555 (+172%) from 2023

Net Income

Down

-$283,472

Down $404,394 (-334%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$1,574,712
Liabilities$564,003
Net Assets$1,010,709
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$1,744,173
Expenses$2,027,645
Net Income-$283,472
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$1,744,174
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
Savings and Temporary Cash Investments$928,292$610,327▼ $317,965
Land, Buildings, and Equipment, Net$570,226$576,683▲ $6,457
Accounts Receivable$16,670$169,128▲ $152,458
Cash and Non-Interest-Bearing Accounts$122,555$54,607▼ $67,948
Investments in Publicly Traded Securities$42,212$48,674▲ $6,462
Prepaid Expenses and Deferred Charges$4,100$5,469▲ $1,369
Total Assets$1,955,849$1,574,712▼ $381,137
Other Assets Total$271,794$109,824▼ $161,970
Liabilities
Unsecured Notes Loans Payable$384,428$377,620▼ $6,808
Other Liabilities$276,053$113,395▼ $162,658
Accounts Payable and Accrued Expenses$4,569$72,988▲ $68,419
Total Liabilities$665,050$564,003▼ $101,047
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,290,799$1,010,709▼ $280,090
Total Net Assets Fund Balance$1,290,799$1,010,709▼ $280,090
Total Liabilities and Net Assets / Fund Balance$1,955,849$1,574,712▼ $381,137

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$255,719$18,266$273,985
Land$272,128-$272,128
Equipment$48,836$6,837$55,673
Other Assets Org$109,824--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Melissa SpivakPresident
Chanan SpivakMember at La
Eleanor WarshawMember at La
Leanne DallMember at La
Rachel EspinozaMember at La
Rabbi Sholom SkolnikRabbinic Dea
Lorilyn Prestidge-davtianTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$506,938
Program Service Revenue
$1,170,311
Investment Income
$35,663
Other Revenue
$31,261
All Other Contributions
$506,938
Change in Net Assets
$-283,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,470,731
Other Expenses$556,914
Total Fundraising Expense$9,717
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$898,196$345,899-$1,244,095
Occupancy$247,533$62,524-$310,057
Payroll Taxes$85,100$33,094-$118,194
Other Employee Benefits$72,466$28,180-$100,646
Fees for Services Accounting-$71,649-$71,649
Office Expenses$5,639$25,686-$31,325
Interest-$20,667-$20,667
Insurance-$14,849-$14,849
Depreciation Depletion$4,378$10,145-$14,523
Pension Plan Contributions$5,613$2,183-$7,796
Other Expenses$10,011$7,624$9,717$7,624
Travel$1,322$6,022-$7,344
Fees for Service Investment Mgmnt Fees-$518-$518
Fees for Services Legal-$459-$459
Total Functional Expenses$1,384,536$633,392$9,717$2,027,645
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$113,395
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 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
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Spivak
Formed
2011
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
53
Volunteers
5

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 406 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/ReportOtherAssetsInd0true
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IRS990/RevenueAmt01170311
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0610327
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt018266
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0273985
IRS990ScheduleD/EquipmentGrp/BookValueAmt048836
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06837
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055673
IRS990ScheduleD/LandGrp/BookValueAmt0272128
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0272128
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0109824
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0113395
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0576683
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0109824
IRS990ScheduleD/TotalLiabilityAmt0113395
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT ADVERTISE IN THE NEWSPAPERS OR MEDIAL 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
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRINCIPAL OFFICER, IN COORDINATION WITH THE REST OF THE BOARD MEMBERS, REVIEW THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEW COMPARABLE DATA AND APPROVE COMPENSATION AMOUNTS FOR ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW COMPARABLE DATE AND APPROVE COMPENSATION AMOUNTS FOR ALL KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 830
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalAssetsGrp/BOYAmt01955849
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0384428
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 TOUCHSTONE
IRS990/USAddress/CityNm0LAKE OSWEGO
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097035
IRS990/VotingMembersGoverningBodyCnt07
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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/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAAYAN HATORAH DAY SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0MAAY
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ReturnHeader/Filer/PhoneNum05032455568
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260043046
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERITY ACCOUNTANCY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04000 SE INTERNATIONAL WAY STE F203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILWAUKIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972228864
ReturnHeader/PreparerPersonGrp/PhoneNum05032815213
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-07

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,574,712
Liabilities
$564,003
Net assets
$1,010,709
Revenue
$1,744,173
Expenses
$2,027,645
Net income
-$283,472
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