MERKAZ HATORAH COMMUNITY KOLLEL (EIN 743181950) - 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

2005

Legal Domicile

Principal Officer

MICHAEL GRADON

Phone

3102812193

Tax Period

2023-01-01 to 2023-12-31

MERKAZ HATORAH COMMUNITY KOLLEL, founded in 2005, is a community nonprofit in the Religion sector that reported $1.9M in total revenue in fiscal year 2023. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $2.4M exceeded revenue, resulting in a 23% operating deficit.

Mission

ADVANCE STUDY OF THE TALMUD AND JEWISH LAW BY TORAH SCHOLARS

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,879,765

Program Service Revenue $0

Investment Income $46,466

Other Revenue $14,768

TOTAL REVENUE $1,940,999

Expense Breakdown

Grants Paid $31,850

Salaries & Benefits $951,250

Fundraising Expenses $109,629

Program Expenses $2,039,324

Other Expenses $1,395,488

TOTAL EXPENSES $2,378,588

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,940,999	$2,463,245	-0.2%
Expenses	$2,378,588	$2,152,072	+0.1%
Net Income	$-437,589	$311,173	-2.4%

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

$115,003

Total Directors

$115,003

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL GRADON	CEO	60.00	Officer Director	$57,500	$57,503	$115,003
JEFF WINTER	SECRETARY	1.00	Officer Director	$0	$0	$0
MOSHE ROTTENBERG	TREASURER	1.00	Officer Director	$0	$0	$0
MICHAEL HOROWITZ	CHAIRMAN	1.00	Officer Director	$0	$0	$0
TOM BARAD	BOARD MEMBER	1.00	Director	$0	$0	$0
JACOB SIEGEL	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
2024	No data	No data	No data	No data
2023	$1,940,999	$2,378,588	$12,199,923	$-437,589
2022	$2,463,245	$2,152,072	$12,805,590	$311,173
2021	$3,118,128	$1,992,847	$12,677,643	$1,125,281
2020	$2,079,067	$1,952,084	$12,433,910	$126,983
2019	$4,140,437	$1,779,565	$12,674,856	$2,360,872
2018	$1,542,087	$1,525,658	$4,828,105	$16,429

MERKAZ HATORAH COMMUNITY KOLLEL