Foundation For The Preservation & Perpetuation Of Torah Laws & Custo

Baltimore, MD
Tax-exempt since Feb. 1974
EIN: 52-1046825

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Religion-Related, Spiritual Development / Jewish (NTEE)

Donations to this organization are tax deductible.

Revenue

$11.3M (2022)

Expenses

$11.5M (2022)

Total Assets

$1.4M (2022)

Total Liabilities

$0 (2022)

Source: Form 990 tax filings from 2010 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2022

Revenue

$11,275,664

Expenses

$11,526,198

Net Income

-$250,534

Net Assets

$1,399,366

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$11,322,445	> 100%
Investment Income	$4,208	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$50,989
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$26,583	0.2%
Professional Fundraising Fees	$0
Other Salaries and Wages	$143,627	1.2%

Assets/Debt
Total Assets	$1,399,366
Total Liabilities	$0
Net Assets	$1,399,366

Compensation

Key Employees and Officers	Compensation	Related	Other
Chaya Shalvah Shafran (Vice President)	$26,583	$0	$0
Elisheva Hauptman (Secretary)	$0	$0	$0
Aaron Tendler (Vice President)	$0	$0	$0
Shmuel Tendler (Chairman)	$0	$0	$0
Hillel Goldman (Trustee)	$0	$0	$0
Ruth Steinhardt (Trustee)	$0	$0	$0

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990

Filed on Oct. 10, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2021

Revenue

$10,874,749

Expenses

$10,155,511

Net Income

$719,238

Net Assets

$1,649,900

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$10,854,815	99.8%
Investment Income	$20,207	0.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$273
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$25,500	0.3%
Professional Fundraising Fees	$0
Other Salaries and Wages	$140,007	1.4%

Assets/Debt
Total Assets	$1,651,500
Total Liabilities	$1,600
Net Assets	$1,649,900

Compensation

Key Employees and Officers	Compensation	Related	Other
Chaya Shalvah Shafran (Vice President)	$25,500	$0	$0
Elisheva Hauptman (Secretary)	$0	$0	$0
Aaron Tendler (Vice President)	$0	$0	$0
Shmuel Tendler (Chairman)	$0	$0	$0
Hillel Goldman (Trustee)	$0	$0	$0
Ruth Steinhardt (Trustee)	$0	$0	$0

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990

Filed on Nov. 9, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2020

Revenue

$7,673,483

Expenses

$7,592,950

Net Income

$80,533

Net Assets

$930,662

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$7,659,352	99.8%
Investment Income	$14,131	0.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$32,054	0.4%
Professional Fundraising Fees	$0
Other Salaries and Wages	$137,775	1.8%

Assets/Debt
Total Assets	$931,729
Total Liabilities	$1,067
Net Assets	$930,662

Compensation

Key Employees and Officers	Compensation	Related	Other
Chaya Shalvah Shafran (Vice President)	$32,054	$0	$0
Elisheva Hauptman (Secretary)	$0	$0	$0
Aaron Tendler (Vice President)	$0	$0	$0
Shmuel Tendler (Chairman)	$0	$0	$0
Hillel Goldman (Trustee)	$0	$0	$0
Ruth Steinhardt (Trustee)	$0	$0	$0

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990

Filed on Nov. 11, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$6,248,417

Expenses

$6,301,418

Net Income

-$53,001

Net Assets

$850,129

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$6,237,515	99.8%
Investment Income	$10,902	0.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$26,964	0.4%
Professional Fundraising Fees	$0
Other Salaries and Wages	$161,411	2.6%

Assets/Debt
Total Assets	$850,129
Total Liabilities	$0
Net Assets	$850,129

Compensation

Key Employees and Officers	Compensation	Related	Other
Chaya Shalvah Shafran (Vice President)	$26,964	$0	$0
Elisheva Hauptman (Secretary)	$0	$0	$0
Aaron Tendler (Vice President)	$0	$0	$0
Shmuel Tendler (Chairman)	$0	$0	$0
Hillel Goldman (Trustee)	$0	$0	$0
Ruth Steinhardt (Trustee)	$0	$0	$0

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990

Filed on Nov. 9, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$5,590,197

Expenses

$5,713,146

Net Income

-$122,949

Net Assets

$903,130

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$5,581,556	99.8%
Investment Income	$8,641	0.2%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$33,390	0.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$166,231	2.9%

Assets/Debt
Total Assets	$903,130
Total Liabilities	$0
Net Assets	$903,130

Reported conflict of interest transactions

Compensation

Key Employees and Officers	Compensation	Related	Other
Chaya Shalvah Shafran (Vice President)	$33,390	$0	$0
Elisheva Hauptman (Secretary)	$0	$0	$0
Aaron Tendler (Treasurer)	$0	$0	$0
Shmuel Tendler (Chairman)	$0	$0	$0
Hillel Goldman (Trustee)	$0	$0	$0
Ruth Steinhardt (Trustee)	$0	$0	$0

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990

Filed on June 4, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2017

Revenue

$5,925,279

Expenses

$6,050,492

Net Income

-$125,213

Net Assets

$1,026,079

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$5,924,632	100.0%
Investment Income	$647	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$32,054	0.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,023,343
Total Liabilities	-$2,736
Net Assets	$1,026,079

Reported conflict of interest transactions

Compensation

Key Employees and Officers	Compensation	Related	Other
Chaya S Shafran (Secretary)	$32,054	$0	$0
Jerome Kadden (Director)	$0	$0	$0
Ruth Steinhardt (Director)	$0	$0	$0
Elisheva Hauptman (Director)	$0	$0	$0
Aaron Tendler (Treasurer)	$0	$0	$0

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990

Filed on Aug. 1, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

PDF XML

PDF (2 of 2)

Fiscal Year Ending Dec.
2016

Revenue

$5,264,374

Expenses

$5,061,190

Net Income

$203,184

Net Assets

$1,147,148

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$5,264,374	100%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$101,838	2.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$152,717	3.0%

Assets/Debt
Total Assets	$1,146,126
Total Liabilities	-$1,022
Net Assets	$1,147,148

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Revenue

$4,906,943

Expenses

$4,514,099

Net Income

$392,844

Net Assets

$942,269

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$4,906,943	100%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$99,166	2.2%
Professional Fundraising Fees	$0
Other Salaries and Wages	$152,071	3.4%

Assets/Debt
Total Assets	$943,204
Total Liabilities	$935
Net Assets	$942,269

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Revenue

$4,630,246

Expenses

$4,620,390

Net Income

$9,856

Net Assets

$546,394

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$4,630,246	100%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$98,635	2.1%
Professional Fundraising Fees	$0
Other Salaries and Wages	$120,446	2.6%

Assets/Debt
Total Assets	$559,326
Total Liabilities	$12,932
Net Assets	$546,394

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Revenue

$4,015,711

Expenses

$3,948,454

Net Income

$67,257

Net Assets

$534,394

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$4,015,711	100%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$79,652	2.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$97,228	2.5%

Assets/Debt
Total Assets	$538,568
Total Liabilities	$4,174
Net Assets	$534,394

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Revenue

$3,360,116

Expenses

$3,480,089

Net Income

-$119,973

Net Assets

$467,527

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$3,360,116	100%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$43,246	1.2%
Professional Fundraising Fees	$0
Other Salaries and Wages	$74,449	2.1%

Assets/Debt
Total Assets	$474,182
Total Liabilities	$6,655
Net Assets	$467,527

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$3,683,227

Expenses

$3,652,591

Net Income

$30,636

Net Assets

$596,995

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$3,683,032	100.0%
Investment Income	$195	0.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$80,755	2.2%
Professional Fundraising Fees	$0
Other Salaries and Wages	$6,000	0.2%

Assets/Debt
Total Assets	$600,152
Total Liabilities	$3,157
Net Assets	$596,995

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

Revenue

$526

Expenses

$3,106,179

Net Income

-$3,105,653

Net Assets

$566,359

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$0
Program Services	$0
Investment Income	$526	100%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$75,192	2.4%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$571,211
Total Liabilities	$4,852
Net Assets	$566,359

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2003

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2002

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2001

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

Raw filing data. Includes EINs and summary financials as structured data.
Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated November 21, 2024

Foundation For The Preservation & Perpetuation Of Torah Laws & Custo

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $11.3M (2022)

Expenses $11.5M (2022)

Total Assets $1.4M (2022)

Total Liabilities $0 (2022)

Tax Filings by Year

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Other

Compensation

Document Links

990

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2012

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2011

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2010

Extracted Financial Data

Extracted Financial Data from Form 990

Revenue

$11.3M (2022)

Expenses

$11.5M (2022)

Total Assets

$1.4M (2022)

Total Liabilities

$0 (2022)

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004

Fiscal Year Ending Dec.
2003

Fiscal Year Ending Dec.
2002

Fiscal Year Ending Dec.
2001