MIDNIGHT TORAH CORP

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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

2021

Legal Domicile

Principal Officer

DAVID GABAY

Phone

7328037227

Tax Period

2023-01-01 to 2023-12-31

MIDNIGHT TORAH CORP, founded in 2021, is a small nonprofit that reported $378K in total revenue in fiscal year 2023. Revenue surged 27% from the prior year, signaling strong growth momentum. Expenses of $366K left a modest 3% surplus.

Mission

TO SUPPORT TORAH STUDY OF INDIVIDUALS, STUDY GROUPS, DISSEMINATION OF EDUCATIONAL MATERIALS, AND SUPPORT THEREOF.

Program Service Accomplishments

Program 1

Expenses: $353,225

TO SUPPORT TORAH STUDY OF INDIVIDUALS, STUDY GROUPS, DISSEMINATION OF EDUCATIONAL MATERIALS, AND SUPPORT THEREOF.

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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 $378,291

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $378,291

Expense Breakdown

Grants Paid $353,225

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $353,225

Other Expenses $12,552

TOTAL EXPENSES $365,777

Year-over-Year Comparison

	2023	2022	Change
Revenue	$378,291	$297,976	+0.3%
Expenses	$365,777	$311,177	+0.2%
Net Income	$12,514	$-13,201	-1.9%

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
DAVID GABAY	TRUSTEE	N/A	Director	$0	$0	$0
EPHRAIM PORTNOY	TRUSTEE	N/A	Officer	$0	$0	$0
MARK SMILOW	TRUSTEE	N/A	Officer	$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
2023	$378,291	$365,777	No data	$12,514
2022	$297,976	$311,177	$291	$-13,201
2021	$209,191	$209,819	$687	$-628