Liabilities / Assets
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
The Light of Torah Initiative Inc
EIN 93-2118859 • 501(c)3 • Lakewood, NJ
Profile
To awaken and inspire people to their innate potential, by recognizing who they are and their purpose in this world.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 32.3% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$14,593
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$14,593
No earlier filing loaded for comparison.
Revenue
$130,348
No earlier filing loaded for comparison.
Expenses
$115,692
No earlier filing loaded for comparison.
Net Income
$14,656
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $14,593
- Liabilities
- $0
- Net assets
- $14,593
- Revenue
- $130,348
- Expenses
- $115,692
- Net income
- $14,656
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Jan 26, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $130,348
Mission and Program Overview
Mission
To awaken and inspire people to their innate potential, by recognizing who they are and their purpose in this world.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| To awaken and inspire people to their innate potential, by recognizing who they are and their purpose in this world. | $833 | $111,006 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MOSHE GERSHT | Trustee | PT | $0 | $42,076 | $42,076 |
| CHARLES MASLIN | Trustee | - | $0 | - | - |
| JOSHUA SUFFIN | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Light of Torah Initiative Inc
- EIN
- 93-2118859
- Address
- 81 Hillside Blvd, Lakewood, NJ 08701
Signing Officer
- Name
- Moshe Gersht
- Title
- President
- Signed
- 2026-01-26
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hirsch Oelbaum Bram Hanover Cpas
- Address
- 42 WEST 39 ST SUITE 400, NEW YORK, NY 10018
- Preparer
- Eli Oelbaum
- Phone
- 2122278034
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity Classification: EDUCATIONAL. Grantee Name: GRANTS TO RECOGNIZED NOT FOR PROFIT ORGANIZATIONS. Grantee Relationship: NONE. Amount Given: 833.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: OFFICE EXPENSES. Amount: 1,180. Description: TRAVEL. Amount: 2,703. Description: BANK AND CREDIT CARD FEES. Amount: 803. Description: ADVERTISING. Amount: 2,000. Description: BOOKS AND SUSCRIPTIONS. Amount: 2,528. Description: SUPPLIES. Amount: 54,425. Total to Form 990-EZ, line 16: 63,639.”
Form 990-EZ, Part II, Line 24 - Other Assets
“Description: LOAN RECEIVABLE. Beg. of Year Amount: 0. End of Year Amount: 12,617.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: Accounts Payable. Beg. of Year Amount: 63. End of Year Amount: 0.”
Raw XML Appendix152 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.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7329054190 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 81 Hillside Blvd |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Lakewood |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 08701 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1976 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 130348 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14656 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4322 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 14593 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 833 |
| IRS990EZ/GrossReceiptsAmt | 0 | 130348 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 12617 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 1 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -63 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 14593 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -63 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 14593 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 42076 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MOSHE GERSHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CHARLES MASLIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOSHUA SUFFIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 12617 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 63639 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To awaken and inspire people to their innate potential, by recognizing who they are and their purpose in this world. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 4822 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | To awaken and inspire people to their innate potential, by recognizing who they are and their purpose in this world. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd | 0 | X |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 833 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 111006 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 42076 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NJ |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 63 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 115692 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 111006 |
| IRS990EZ/TotalRevenueAmt | 0 | 130348 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | n/a |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 130348 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 130348 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 130348 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 130348 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 130348 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 130348 |
| 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 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 12617 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 12617 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | MOSHE GERSHT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 12617 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity Classification: EDUCATIONAL. Grantee Name: GRANTS TO RECOGNIZED NOT FOR PROFIT ORGANIZATIONS. Grantee Relationship: NONE. Amount Given: 833. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: OFFICE EXPENSES. Amount: 1,180. Description: TRAVEL. Amount: 2,703. Description: BANK AND CREDIT CARD FEES. Amount: 803. Description: ADVERTISING. Amount: 2,000. Description: BOOKS AND SUSCRIPTIONS. Amount: 2,528. Description: SUPPLIES. Amount: 54,425. Total to Form 990-EZ, line 16: 63,639. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: LOAN RECEIVABLE. Beg. of Year Amount: 0. End of Year Amount: 12,617. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Accounts Payable. Beg. of Year Amount: 63. End of Year Amount: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MOSHE GERSHT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | The Light of Torah Initiative Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIGH |
| ReturnHeader/Filer/EIN | 0 | 932118859 |
| ReturnHeader/Filer/ForeignPhoneNum | 0 | 972542475516 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 81 Hillside Blvd |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Lakewood |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 08701 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 133641196 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HIRSCH OELBAUM BRAM HANOVER CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 42 WEST 39 ST SUITE 400 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 10018 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2122278034 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ELI OELBAUM |
| ReturnHeader/ReturnTs | 0 | 2026-01-27T12:31:48-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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