Civic Intelligence

Torah Learning Enrichment Inc.

EIN 83-1104863 • 501(c)3 • West Palm Beach, FL

Pub. 78 Eligible990-N CoverageNTEE X30

Profile

The specific purpose is facilitating Jewish religious study for individuals and/or groups, focusing on the classical Jewish texts of the Tanach, Mishnah, and Talmud, as well as the study of Halacha and Mussar. The mediums used include lectures, tutoring, and written publications. The goal is to help individuals seeking to enhance their lives through spiritual, emotional, and intellectual development through the study of the holy Torah.

4850 Ryna Greenbaum Dr apt 3516West Palm Beach, FL 33417-8418
Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

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

NTEE X30 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

NTEE X30 • <$500k nonprofits • Source year 2025

Net Margin

45th percentile

0.7%

Higher net margin than 45% of similar nonprofits.

NTEE X30 • <$500k nonprofits • Source year 2025

Top Officer Pay

98th percentile

$59,975

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 67.3% of source-year revenue.

NTEE X30 • <$500k nonprofits • Source year 2025

Asset Growth

60th percentile

10%

Faster asset growth than 60% of similar nonprofits.

NTEE X30 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

-7.4%

Faster revenue growth than 44% of similar nonprofits.

NTEE X30 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$6,561

Up $616 (+10%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$6,561

Up $616 (+10%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin45th percentile

Revenue

Down

$89,071

Down $7,154 (-7.4%) from 2024

Expenses

Down

$88,455

Down $11,098 (-11%) from 2024

Net Income

Up

$616

Up $3,944 (+119%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$8.0K$6.0K$4.0K$2.0K$0Assets 2024: $5,945Liabilities 2024: $0Net Assets 2024: $5,9452024Assets 2025: $6,561Liabilities 2025: $0Net Assets 2025: $6,5612025

Highlighted filing

2025

Assets$6,561
Liabilities$0
Net Assets$6,561
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$100K$50K$0-$50KRevenue 2024: $96,225Expenses 2024: $99,553Net Income 2024: -$3,3282024Revenue 2025: $89,071Expenses 2025: $88,455Net Income 2025: $6162025

Highlighted filing

2025

Revenue$89,071
Expenses$88,455
Net Income$616
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$6,561
Liabilities
$0
Net assets
$6,561
Revenue
$89,071
Expenses
$88,455
Net income
$616
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.56$0.00$6.56$89.1$88.5$0.62
2024Detailed filing. Detailed filing data is available for this year.$5.95$0.00$5.95$96.2$99.6$3.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 18, 2026
Return Version
2025v4.0
Gross Receipts
$89,071
Mission and Program Overview

Mission

The specific purpose is facilitating Jewish religious study for individuals and/or groups, focusing on the classical Jewish texts of the Tanach, Mishnah, and Talmud, as well as the study of Halacha and Mussar. The mediums used include lectures, tutoring, and written publications. The goal is to help individuals seeking to enhance their lives through spiritual, emotional, and intellectual development through the study of the holy Torah.

Program Services

DescriptionGrantsExpenses
The organization provided 1,100 hours of regular and one-time Jewish study sessions to 70 individuals, a new series of study sessions specifically gauged for women (four series, ranging from 1 to 4 classes each) with 60 participants, and regular weekly sessions for groups (ranging between 5 to 30 participants), seeking to enhance their religious Jewish study experience and spiritual growth, in the areas of Talmud, Halacha, Mussar (Jewish ethics), and the Scriptures.$0$80,044
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph ShawDirectorPT$59,975-$59,975
Peter LynnOfficer-$0--
Moshe PogrowOfficer-$0--
Filing and Contact Details

Filer

Filer Name
Torah Learning Enrichment Inc
EIN
83-1104863
Phone
8452154336
Address
4850 Ryna Greenbaum Dr apt 3516, West Palm Beach, FL 33417-8418

Signing Officer

Name
Joseph Shaw
Title
Director
Phone
8452154336
Signed
2026-02-18
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“The organization made grants to qualified educational institutions to support Torah education programs consistent with its exempt purpose.”

Form 990-EZ, Part I, Line 16

“Payment processing fees (PayPal Confirmed Charity account): 586. Travel expenses (airfare, ground transportation, travel insurance): 1,483. Supplies (computer equipment, office equipment): 390. State of Florida Corp. yearly filing fee: 61. Textbooks: 201. Donor appreciation gifts: 143. Student get-together event: 63. One-time corporate credit card interest charge (due to late payment as a result of bank error): 20. Misc. expenses: 74.”

Raw XML Appendix188 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization made grants to qualified educational institutions to support Torah education programs consistent with its exempt purpose.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Payment processing fees (PayPal Confirmed Charity account): 586. Travel expenses (airfare, ground transportation, travel insurance): 1,483. Supplies (computer equipment, office equipment): 390. State of Florida Corp. yearly filing fee: 61. Textbooks: 201. Donor appreciation gifts: 143. Student get-together event: 63. One-time corporate credit card interest charge (due to late payment as a result of bank error): 20. Misc. expenses: 74.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Joseph Shaw
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08452154336
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TORAH LEARNING ENRICHMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0TORA
ReturnHeader/Filer/EIN0831104863
ReturnHeader/Filer/PhoneNum08452154336
ReturnHeader/Filer/USAddress/AddressLine1Txt04850 Ryna Greenbaum Dr apt 3516
ReturnHeader/Filer/USAddress/CityNm0West Palm Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0334178418
ReturnHeader/ReturnTs02026-02-20T08:27:55-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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