Foundation for the Preservation & Perpetuation of Torah Laws & Customs (EIN 521046825) - 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

1973

Legal Domicile

Principal Officer

Chaya Shalvah Shafran

Phone

4104847200

Tax Period

2024-01-01 to 2024-12-31

Foundation for the Preservation & Perpetuation of Torah Laws & Customs, founded in 1973, is a mid-sized nonprofit in the Religion sector that reported $12.6M in total revenue in fiscal year 2024. Revenue grew 16% year-over-year, indicating healthy expansion.

Mission

Supervision and processing of "cholov yisroel" products and delivery to distributing organizations.

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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 $0

Program Service Revenue $12,630,665

Investment Income $16,001

Other Revenue $0

TOTAL REVENUE $12,646,666

Expense Breakdown

Grants Paid $902,183

Salaries & Benefits $212,025

Fundraising Expenses $0

Program Expenses $12,976,999

Other Expenses $12,023,765

TOTAL EXPENSES $13,137,973

Year-over-Year Comparison

	2024	2023	Change
Revenue	$12,646,666	$10,893,942	+0.2%
Expenses	$13,137,973	$10,717,037	+0.2%
Net Income	$-491,307	$176,905	-3.8%

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

Volunteers

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

$34,878

Total Directors

$34,878

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Chaya Shalvah Shafran	Vice President	Officer Director	$33,223	$0	$33,223
Elisheva Hauptman	Secretary	Officer Director	$1,655	$0	$1,655
Aaron Tendler	Vice President	Officer Director	$0	$0	$0
Shmuel Tendler	Chairman	Director	$0	$0	$0
Hillel Goldman	Trustee	Director	$0	$0	$0
Ruth Steinhardt	Trustee	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
2024	$12,646,666	$13,137,973	$1,085,464	$-491,307
2023	$10,893,942	$10,717,037	$1,576,271	$176,905
2022	$11,275,664	$11,526,198	$1,399,366	$-250,534
2021	$10,874,749	$10,155,511	$1,651,500	$719,238
2020	$7,673,483	$7,592,950	$931,729	$80,533
2019	$6,248,417	$6,301,418	$850,129	$-53,001
2018	$5,590,197	$5,713,146	$903,130	$-122,949
2017	$5,925,279	$6,050,492	$1,026,079	$-125,213

Foundation for the Preservation & Perpetuation of Torah Laws & Customs