Nonprofit · EIN 52-1046825
FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO
Tax-exempt · BALTIMORE, MD 21208
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $12,646,666 | $13,137,973 | -$491,307 | $1,085,464 | $500 | $1,084,964 |
| December 31, 2023 | 990 | $10,893,942 | $10,717,037 | $176,905 | $1,576,271 | $0 | $1,576,271 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $12,630,665
- Investment income
- $16,001
- Net gain from sales of assets
- $2,875
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $902,183
- Compensation of officers, directors and key employees
- $34,878
- Other salaries and wages
- $162,080
- Salaries, compensation and benefits (total)
- $212,025
- Professional fundraising fees
- $0
- Travel
- $997
- Depreciation
- $22,158
- Program services (functional)
- $12,976,999
- Management and general (functional)
- $160,974
Balance sheet and other
- Total assets, start of year
- $1,576,271
- Total assets, end of year
- $1,085,464
- Total liabilities, end of year
- $500
- Net assets, end of year
- $1,084,964
- Land, buildings and equipment
- $35,288
- Publicly traded securities
- $122,241
- Gross receipts
- $12,766,459
- Employees
- 7
- Volunteers
- 1
- Year formed
- 1973
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chaya Shalvah Shafran | Vice President Trustee or director, Officer | 0 | $33,223 |
| Elisheva Hauptman | Secretary Trustee or director, Officer | 0 | $1,655 |
| Aaron Tendler | Vice President Trustee or director, Officer | 0 | $0 |
| Shmuel Tendler | Chairman Trustee or director | 0 | $0 |
| Hillel Goldman | Trustee Trustee or director | 0 | $0 |
| Ruth Steinhardt | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chaya Shalvah Shafran | Vice President Trustee or director, Officer | 0 | $28,704 |
| Elisheva Hauptman | Secretary Trustee or director, Officer | 0 | $0 |
| Aaron Tendler | Vice President Trustee or director, Officer | 0 | $0 |
| Shmuel Tendler | Chairman Trustee or director | 0 | $0 |
| Hillel Goldman | Trustee Trustee or director | 0 | $0 |
| Ruth Steinhardt | Trustee Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 400 MOUNT WILSON LN, BALTIMORE, MD 21208-1108
- Principal officer (990 for 2024)
- Chaya Shalvah Shafran, 400 Mt Wilson Lane, Baltimore, MD 21208
- Signed the 990
- Aaron Tendler, Vice President
- Phone
- (410) 484-7200
- Return prepared by
- Graber & Associates CPAs
Mission
Supervision and processing of "cholov yisroel" products and delivery to distributing organizations.
Program accomplishments
- Supervision and processing of "cholov yisroel" products and delivery to distributing organizations. Grants are made to other exempt organizations whose aim is the furtherance of the organization's exempt function.Expenses $12,976,999 · revenue $12,630,665
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-1046825
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X30Z)
- Assets (IRS master file)
- $1,085,464
- Income (IRS master file)
- $12,766,459
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $12,646,666 | $13,137,973 | $1,085,464 | XML |
| 990 | December 2023 | $10,893,942 | $10,717,037 | $1,576,271 | XML |
| 990 | December 2022 | $11,275,664 | $11,526,198 | $1,399,366 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-1046825).
Questions about FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO
- What is the EIN of FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO?
- The employer identification number (EIN) of FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO is 52-1046825.
- Is FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO?
- The 990 for the year ended December 31, 2024 names Chaya Shalvah Shafran.
- Who are the officers and directors of FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO?
- The 990 for the year ended December 31, 2024 lists 6 people; 2 received compensation from the organization, the highest $33,223 (Chaya Shalvah Shafran, Vice President).
- How much revenue does FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $12,646,666, expenses of $13,137,973 and total assets of $1,085,464 at year end.
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