TORAH LISHMAN INSTITUTE INC (EIN 133323392) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

NACHMAN COHEN

Phone

9149639448

Tax Period

2024-09-01 to 2025-08-31

TORAH LISHMAN INSTITUTE INC, founded in 1985, is a small nonprofit in the Arts, Culture & Humanities sector that reported $123K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $106K left a modest 14% surplus.

Mission

THE ORGANIZATION DOES RESEARCH IN THE AREA OF JUDAICA. PRESENTLY, ITS MAJOR WORK IS IN THE PRODUCTION OF THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES. IT SEEKS TO DISSEMINATE ITS WORKS THROUGH PUBLICATIONS, LECTURES AND CONFERENCES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $50,301

Program Service Revenue $0

Investment Income $72,662

Other Revenue $0

TOTAL REVENUE $122,963

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $21,668

Other Expenses $106,143

TOTAL EXPENSES $106,143

Year-over-Year Comparison

	2024	2023	Change
Revenue	$122,963	$109,422	+0.1%
Expenses	$106,143	$238,755	-0.6%
Net Income	$16,820	$-129,333	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHAYA KEONIGSBERG	DIRECTOR	5.00	Director	$0	$0	$0
ELLEN COHEN	SECRETARY & TREASURER	10.00	Officer Director	$0	$0	$0
NACHMAN COHEN	PRESIDENT	40.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$122,963	$106,143	$2,108,933	$16,820
2024	$109,422	$238,755	$1,943,475	$-129,333
2024	$109,422	$238,755	$1,943,475	$-129,333
2023	$3,900	$146,408	$1,847,490	$-142,508
2022	$465,887	$97,387	$1,808,843	$368,500
2021	$374,884	$111,352	$2,078,732	$263,532
2020	$58,575	$47,278	$1,736,605	$11,297

TORAH LISHMAN INSTITUTE INC