Civic Intelligence

Torah Academy of Milwaukee

EIN 93-0869475 • 501(c)3 • Milwaukee, WI

Profile

In order to achieve the vision and mission, torah academy of milwaukee will do the following: teach young women mitzvos with ideals and aspiration of torah which enhance their lives; foster an environment that encourages jewish families to educate their daughters locally; nurture meaningful jewish ideals that promote faith in and respect and responsibility for the local and global community; advance values embodied in judaism that inspire distinguished moral and ethical behavior; shape young women in the observance of torah, mitzvos and midos as modeled by people who were and are torah champions; teach our young women skills and analytical abilities that permit them to advance their judaic studies in the post high school seminaries of their choice in israel, the united states, and around the world; and provide our young women with a superior foundation in the areas of math, science, social studies, english, arts, physical education, and foreign languages which create options for their

6800 N Green Bay AvenueMilwaukee, WI 53209

www.torahacademymil.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

62nd percentile

$89,891

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

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

Asset Growth

20th percentile

-7.5%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-9.9%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$1,696,709

Down $137,412 (-7.5%) from 2024

Liabilities

Down

$49,117

Down $22,648 (-32%) from 2024

Net Assets

Down

$1,647,592

Down $114,764 (-6.5%) from 2024

Operations
Liabilities / Revenue49th percentileNet Margin17th percentile

Revenue

Down

$705,662

Down $77,297 (-9.9%) from 2024

Expenses

Up

$820,426

Up $89,248 (+12%) from 2024

Net Income

Down

-$114,764

Down $166,545 (-322%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,261,322Liabilities 2011: $377,710Net Assets 2011: $1,883,6122011Assets 2012: $2,214,384Liabilities 2012: $185,179Net Assets 2012: $2,029,2052012Assets 2013: $2,174,644Liabilities 2013: $121,555Net Assets 2013: $2,053,0892013Assets 2014: $2,093,655Liabilities 2014: $128,243Net Assets 2014: $1,965,4122014Assets 2015: $2,065,193Liabilities 2015: $172,592Net Assets 2015: $1,892,6012015Assets 2016: $1,995,748Liabilities 2016: $168,055Net Assets 2016: $1,827,6932016Assets 2017: $1,927,530Liabilities 2017: $168,025Net Assets 2017: $1,759,5052017Assets 2018: $1,894,418Liabilities 2018: $225,252Net Assets 2018: $1,669,1662018Assets 2019: $1,831,685Liabilities 2019: $221,053Net Assets 2019: $1,610,6322019Assets 2020: $1,840,481Liabilities 2020: $215,160Net Assets 2020: $1,625,3212020Assets 2021: $1,763,099Liabilities 2021: $62,222Net Assets 2021: $1,700,8772021Assets 2022: $1,751,523Liabilities 2022: $26,049Net Assets 2022: $1,725,4742022Assets 2023: $1,738,905Liabilities 2023: $28,330Net Assets 2023: $1,710,5752023Assets 2024: $1,834,121Liabilities 2024: $71,765Net Assets 2024: $1,762,3562024Assets 2025: $1,696,709Liabilities 2025: $49,117Net Assets 2025: $1,647,5922025

Highlighted filing

2025

Assets$1,696,709
Liabilities$49,117
Net Assets$1,647,592
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

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

$1.0M$500K$0-$500KRevenue 2011: $636,299Expenses 2011: $527,913Net Income 2011: $108,3862011Revenue 2012: $628,525Expenses 2012: $496,887Net Income 2012: $131,6382012Revenue 2013: $572,328Expenses 2013: $548,444Net Income 2013: $23,8842013Revenue 2014: $468,687Expenses 2014: $556,364Net Income 2014: -$87,6772014Revenue 2015: $449,608Expenses 2015: $522,419Net Income 2015: -$72,8112015Revenue 2016: $459,830Expenses 2016: $524,738Net Income 2016: -$64,9082016Revenue 2017: $427,356Expenses 2017: $495,544Net Income 2017: -$68,1882017Revenue 2018: $399,958Expenses 2018: $490,297Net Income 2018: -$90,3392018Revenue 2019: $477,887Expenses 2019: $536,421Net Income 2019: -$58,5342019Revenue 2020: $533,618Expenses 2020: $518,929Net Income 2020: $14,6892020Revenue 2021: $651,824Expenses 2021: $576,268Net Income 2021: $75,5562021Revenue 2022: $643,541Expenses 2022: $618,944Net Income 2022: $24,5972022Revenue 2023: $629,011Expenses 2023: $643,910Net Income 2023: -$14,8992023Revenue 2024: $782,959Expenses 2024: $731,178Net Income 2024: $51,7812024Revenue 2025: $705,662Expenses 2025: $820,426Net Income 2025: -$114,7642025

Highlighted filing

2025

Revenue$705,662
Expenses$820,426
Net Income-$114,764
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$1,696,709
Liabilities
$49,117
Net assets
$1,647,592
Revenue
$705,662
Expenses
$820,426
Net income
-$114,764
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.70$0.05$1.65$0.71$0.82$0.11
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.07$1.76$0.78$0.73$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.74$0.03$1.71$0.63$0.64$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.75$0.03$1.73$0.64$0.62$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.06$1.70$0.65$0.58$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.22$1.63$0.53$0.52$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.83$0.22$1.61$0.48$0.54$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.23$1.67$0.40$0.49$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.93$0.17$1.76$0.43$0.50$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.17$1.83$0.46$0.52$0.06
2015Summary only. Only limited summary data is available for this year.$2.07$0.17$1.89$0.45$0.52$0.07
2014Summary only. Only limited summary data is available for this year.$2.09$0.13$1.97$0.47$0.56$0.09
2013Summary only. Only limited summary data is available for this year.$2.17$0.12$2.05$0.57$0.55$0.02
2012Summary only. Only limited summary data is available for this year.$2.21$0.19$2.03$0.63$0.50$0.13
2011Summary only. Only limited summary data is available for this year.$2.26$0.38$1.88$0.64$0.53$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$716,108
Mission and Program Overview

Mission

In order to achieve the vision and mission, torah academy of milwaukee will do the following: teach young women mitzvos with ideals and aspiration of torah which enhance their lives; foster an environment that encourages jewish families to educate their daughters locally; nurture meaningful jewish ideals that promote faith in and respect and responsibility for the local and global community; advance values embodied in judaism that inspire distinguished moral and ethical behavior; shape young women in the observance of torah, mitzvos and midos as modeled by people who were and are torah champions; teach our young women skills and analytical abilities that permit them to advance their judaic studies in the post high school seminaries of their choice in israel, the united states, and around the world; and provide our young women with a superior foundation in the areas of math, science, social studies, english, arts, physical education, and foreign languages which create options for their

Torah academy of milwaukee(tam) assures the continuance of a vibrant orthodox jewish community by providing a superior religious and secular education for young women.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,581,906$1,526,949▼ $54,957
Cash and Non-Interest-Bearing Accounts$198,502$95,796▼ $102,706
Pledges and Grants Receivable$3,107$26,008▲ $22,901
Investments Other Securities$23,301$25,610▲ $2,309
Prepaid Expenses and Deferred Charges$8,834$7,711▼ $1,123
Accounts Receivable$1,082$690▼ $392
Total Assets$1,834,121$1,696,709▼ $137,412
Other Assets Total$17,389$13,945▼ $3,444
Liabilities
Accounts Payable and Accrued Expenses$54,494$34,985▼ $19,509
Other Liabilities$17,271$14,132▼ $3,139
Total Liabilities$71,765$49,117▼ $22,648
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,687,080$1,594,502▼ $92,578
Net Assets With Donor Restrictions$75,276$53,090▼ $22,186
Total Net Assets Fund Balance$1,762,356$1,647,592▼ $114,764
Total Liabilities and Net Assets / Fund Balance$1,834,121$1,696,709▼ $137,412

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,246,501$952,717$2,199,218
Land$200,000-$200,000
Other Land Buildings$46,225$67,563$113,788
Equipment$34,223$30,606$64,829

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$17,901-▲ $1,778-$19,679
2023$16,426-▲ $1,475-$17,901
2022$15,203-▲ $1,223-$16,426
2021$16,264-▼ $1,061-$15,203
2020$12,904-▲ $3,360-$16,264
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sora RauchPrincipalFT$89,891$89,891

Board Members and Trustees

NameTitle
Jim HillerPresident
Rabbi Yosef SchlusselVice President
Chaya CensorDirector
Etti GoldmanDirector
Linda CherninDirector
Miriam BrafmanDirector
Miriam LiffDirector
Nechama SklarDirector
Rabbi Hersh HillerDirector
Rabbi a B RauchDirector
Ruchel HorowitzDirector
Steve RichmanDirector
Tzvi EckhardtDirector
Elisheva WachsmanSecretary
Elisheva AppelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$225,217
Program Service Revenue
$444,849
Investment Income
$2,309
Other Revenue
$33,287
All Other Contributions
$225,217
Change in Net Assets
$-114,764

Audited Revenue Reconciliation

Revenue per Audited Statements
$705,662
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$39,358
Total Revenue per Audited Statements
$745,020
Total Revenue per Form 990
$705,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$500,033
Other Expenses$320,393
Total Fundraising Expense$25,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$268,018$85,640$16,828$370,486
Current Officers, Directors, Trustees, and Key Employees$66,290$21,182$4,168$91,640
Depreciation Depletion$70,102$7,789-$77,891
Occupancy$39,945$4,439-$44,384
Payroll Taxes$25,390$8,110$1,763$35,263
Fees for Services Accounting-$23,406-$23,406
Insurance$14,404$1,600-$16,004
Office Expenses$5,130$9,161$858$15,149
All Other Expenses$10,044$318$1,901$12,263
Information Technology$7,727$859-$8,586
Other Expenses$7,267$807-$8,074
Pension Plan Contributions$1,904$608$132$2,644
Interest$661$74-$735
Fees for Services Legal-$128-$128
Advertising-$93-$93
Total Functional Expenses$630,562$164,214$25,650$820,426

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$859,784
Expenses per Audited Statements$820,426
Total Expenses per Form 990$820,426
Expenses Not Reported on Form 990$39,358
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,733
Fundraising Direct Expenses$10,446
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$19,732$19,732$2,704$17,028
Performance/exhibit$13,633$13,633-$13,633
Total Events$43,733$43,733$10,446$33,287
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sora RauchSpouseCompensationNo$91,640
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$14,132
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Line 2 explanation - rabbi rauch and mrs. Rauch, school principal, are spouses.”

Form 990, Part VI, Section B, Line 11B

“Line 11b explanation - the executive board, administrator, and accountant review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“As potential conflicts arise, they are required to be disclosed. As a small organization, tam personnel attempt to remain vigilant for potential conflicts. Conflicts are handled by executive board review. If a member of the executive board is a party to a conflict, the individual is precluded from voting.”

Form 990, Part VI, Section B, Line 15

“The board and executive director have reviewed compensation of staff annually as part of the overall budget approval process.”

Form 990, Part VI, Section C, Line 19

“Documents are available at the school office upon request.”

Filing and Contact Details

Filer

Filer Name
Torah Academy of Milwaukee
EIN
93-0869475
Phone
4143526789
Address
6800 N GREEN BAY AVENUE, MILWAUKEE, WI 53209

Signing Officer

Name
Jim Hiller
Title
President
Phone
4143526789
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sora Rauch
Formed
1991
Legal Domicile
Wi
Voting Board Members
15
Independent Board Members
14
Employees
27
Volunteers
40

Preparer

Firm
Ritz Holman Llp
Address
330 E KILBOURN AVE SUITE 222, MILWAUKEE, WI 53202
Preparer
Katy L Sommer
Phone
4142711451
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Tam woman of valor fund (beneficial interests) was established by a donor in 2015 within the jewish community foundation, inc. Distributions from the fund are in accordance with the jewish community foundation, inc. Policies.”

PART X, LINE 2:

“Tam is exempt from income tax under section 501(c)(3) of the internal revenue code and is classified as other than a private foundation. Management has reviewed all tax positions recognized in previously filed tax returns and those expected to be taken in future tax returns. As of june 30, 2025, tam had no amounts related to unrecognized income tax benefits and no amounts related to accrued interest and penalties. Tam does not anticipate any significant changes to unrecognized income tax benefits over the next year.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses 4,229.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses 4,229.”

Raw XML AppendixShowing 400 of 560 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/ActivityOrMissionDesc0TORAH ACADEMY OF MILWAUKEE(TAM) ASSURES THE CONTINUANCE OF A VIBRANT ORTHODOX JEWISH COMMUNITY BY PROVIDING A SUPERIOR RELIGIOUS AND SECULAR EDUCATION FOR YOUNG WOMEN.
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IRS990/Desc0OUR YOUNG WOMEN HAVE CONTINUED TO ACHIEVE IN A NURTURING ATMOSPHERE THAT ALSO PROVIDES A STRONG ACADEMIC CURRICULUM. THE SCHOOL HAS SEEN TREMENDOUS NACHES FROM OUR CURRENT STUDENTS AS WELL AS OUR SUCCESSFUL GRADUATES, WHO HAVE BEEN ACCEPTED TO THE FINEST SEMINARIES IN ISRAEL AND TO COLLEGES AND UNIVERSITIES IN THE UNITED STATES.
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IRS990/MissionDesc0IN ORDER TO ACHIEVE THE VISION AND MISSION, TORAH ACADEMY OF MILWAUKEE WILL DO THE FOLLOWING: TEACH YOUNG WOMEN MITZVOS WITH IDEALS AND ASPIRATION OF TORAH WHICH ENHANCE THEIR LIVES; FOSTER AN ENVIRONMENT THAT ENCOURAGES JEWISH FAMILIES TO EDUCATE THEIR DAUGHTERS LOCALLY; NURTURE MEANINGFUL JEWISH IDEALS THAT PROMOTE FAITH IN AND RESPECT AND RESPONSIBILITY FOR THE LOCAL AND GLOBAL COMMUNITY; ADVANCE VALUES EMBODIED IN JUDAISM THAT INSPIRE DISTINGUISHED MORAL AND ETHICAL BEHAVIOR; SHAPE YOUNG WOMEN IN THE OBSERVANCE OF TORAH, MITZVOS AND MIDOS AS MODELED BY PEOPLE WHO WERE AND ARE TORAH CHAMPIONS; TEACH OUR YOUNG WOMEN SKILLS AND ANALYTICAL ABILITIES THAT PERMIT THEM TO ADVANCE THEIR JUDAIC STUDIES IN THE POST HIGH SCHOOL SEMINARIES OF THEIR CHOICE IN ISRAEL, THE UNITED STATES, AND AROUND THE WORLD; AND PROVIDE OUR YOUNG WOMEN WITH A SUPERIOR FOUNDATION IN THE AREAS OF MATH, SCIENCE, SOCIAL STUDIES, ENGLISH, ARTS, PHYSICAL EDUCATION, AND FOREIGN LANGUAGES WHICH CREATE OPTIONS FOR THEIR
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