B'NAI TORAH FOUNDATION INC

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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

1991

Legal Domicile

Principal Officer

STEPHEN LIPPY

Phone

5613928566

Tax Period

2024-07-01 to 2025-06-30

B'NAI TORAH FOUNDATION INC, founded in 1991, is a small nonprofit in the Religion sector that reported $913K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. The organization ran a surplus of $399K, a strong 44% operating margin.

Mission

THE ORGANIZATION IS A SUPPORTING ORGANIZATION UNDER IRS CODE 509(A)(3). IT SUPPORTS B'NAI TORAH CONGREGATION OF BOCA RATON, INC. A JEWISH SYNAGOGUE

Program Service Accomplishments

Program 1

Expenses: $392,480

THE FOUNDATION GAVE FINANCIAL SUPPORT TO B'NAI TORAH CONGREGATION OF BOCA RATON BY CREATING SUPPORTING FUNDS TO PROVIDE FINANCIAL SUPPORT TO THE CONGREGATION FOR GENERATIONS TO COME.

Program 2

Expenses: $18,500

THE FOUNDATION GAVE LIMITED SCHOLARSHIPS PAID DIRECTLY TO THE ORGANIZATION) FOR ACTIVITIES RELATED TO THE TEACHING OF CONSERVATIVE JUDAIC STUDIES.

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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 $413,873

Program Service Revenue $0

Investment Income $498,966

Other Revenue $0

TOTAL REVENUE $912,839

Expense Breakdown

Grants Paid $410,300

Salaries & Benefits $0

Fundraising Expenses $41,410

Program Expenses $410,980

Other Expenses $103,522

TOTAL EXPENSES $513,822

Year-over-Year Comparison

	2024	2023	Change
Revenue	$912,839	$1,026,930	-0.1%
Expenses	$513,822	$476,211	+0.1%
Net Income	$399,017	$550,719	-0.3%

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
RICHARD COHEN	BOARD MEMBER	1.00	Director	$0	$0	$0
HOWARD GOLDSMITH	BOARD MEMBER	1.00	Director	$0	$0	$0
HAROLD JACOBSOHN	BOARD MEMBER	1.00	Director	$0	$0	$0
JO ROBBINS	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFFREY ROSENBERG	BOARD MEMBER	1.00	Director	$0	$0	$0
RICHARD STEINBERG	BOARD MEMBER	1.00	Director	$0	$0	$0
CLIFFORD VINER	BOARD MEMBER	1.00	Director	$0	$0	$0
STEPHEN GRABELSKY	BOARD MEMBER	1.00	Director	$0	$0	$0
STEPHEN LIPPY	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
SPENCER SAX	PRESIDENT	1.00	Officer Director	$0	$0	$0
EDWARD SOPHER	BOARD MEMBER	1.00	Director	$0	$0	$0
MELANIE JACOBSON	BOARD MEMBER	1.00	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	$912,839	$513,822	$9,024,230	$399,017
2024	$1,026,930	$476,211	$8,625,213	$550,719
2023	$489,327	$545,033	$8,074,494	$-55,706
2022	$1,028,869	$504,119	$8,130,200	$524,750
2021	$811,934	$463,173	$7,605,450	$348,761
2020	$497,616	$391,686	$7,256,689	$105,930
2019	$984,916	$456,734	$7,150,759	$528,182