Skip to content

New York · Nonprofit

TORAH LISHMAN INSTITUTE INC

TORAH LISHMAN INSTITUTE INC (New York) receives grants from 9 organizations whose IRS filings report $150,624 to it, the largest being JEWISH COMMUNAL FUND ($76,744). 6 of them have funded it in more than one year, and 71% of the money arrives through donor-advised or pass-through sponsors rather than from an institution directly.

Revenue FY2025
$123k
Funders on record
9
Grants received
$151k
Net assets
$2.1M
6/9 repeat fundersgrants exceed reported revenue in one year
01What it does

What Torah Lishman Institute Inc does

Mission

The organization does research in the area of judaica. Presently, its major work is in the production of the encyclopedia of talmudic disputes and perspectives. It seeks to disseminate its works through publications, lectures and conferences.

As stated on its FY2025 Form 990.

Programs

  1. The shemoneh esrei companion: jews who pray 3 times a day from age 10 to 80 will have recited the shemoneh esrei/amidah prayer over 90,000 times. Ideally, each recitation is to be unique. Each recitation should serve to draw the supplicant to the lord. But unfortunately, most people recite this important prayer by rote. To rectify this state of affairs, the companion serves to make this prayer more meaningful to the masses by analyzing shemoneh esreh on many levels, including: the significance of its structure, the import of key terms and their recurrence throughout the three main sections of the amidah, meaningful insights that are open to all, the heavenly perspectives of the saintly, and of most importance, as a tool to motivate individuals to emulate the almighty's benevolence, thereby accomplishing tikkun o'lam (the rectification of humanity).

    $21,668 spent
    100% of program spending
  2. The nature of time: this two-volume work will be volumes 11&12 in the encyclopedia of talmudic disputes and perspectivesthe goal of treatise is manifold: 1. To review the judaic sources that deal with the nature of " time" beginning with tanach and talmud through contemporary halakhic works to delineate the different views of time that are being espoused. 2. To explain the different properties of various models of time. 3. To identify the halakhic disputes that implicitly are based on different time models. 4. To calibrate the scientific understanding of time with the weltanschauung of yahadut. 5. To study the zohar's contribution of, "what is time?" 6. To review the talmudic doctrine of retrocausality (le'mafrei'a) in light of contemporary physics. 7. To understand the nature of bein ha'shemashot (twilight). 8. To breathe life and understanding into the holy days of the year. 9. To make each moment of our lives precious and meaningful.

  3. The aggadic perspectives of r. Yehudah b. R. Simone: this work will be volume 13 in the encyclopedia of talmudic disputes and perspectives.r. Yehudah b. R. Simone is a palestinian amora who flourished during the 3rd to 4th centuries ce, authored around 300 teachings, and is known as a remarkable teacher of midrash from a kabbalistic perspective.the institute became interested in his work because of his significant insights into the nature of time. Further delving into his teachings revealed tremendous depth and innovation, especially his formulation of a pre-messianic new world model revealed to the prophet yeshayahu.

The 3 programs described on its FY2024 Form 990, listed largest first by expense. Program spending in total: $21,668.

02The organization over time

The organization over time

Each line starts at 100 in 2020, so what you read is the shape rather than the size: 150 means half as much again as 2020, 50 means half. The number beside each label in the key is where it ended. The shaded band is where the middle 50% of its peers' revenue would sit, given their growth.

100 = 20202020 Revenue 100 ($59k) Expenses 100 ($47k) Net assets 100 ($1.7M)2021 Revenue 640 ($375k) Expenses 236 ($111k) Net assets 120 ($2.1M)2022 Revenue 795 ($466k) Expenses 206 ($97k) Net assets 104 ($1.8M)2023 Revenue 7 ($4k) Expenses 310 ($146k) Net assets 106 ($1.8M)2024 Revenue 187 ($109k) Expenses 505 ($239k) Net assets 112 ($1.9M)2025 Revenue 210 ($123k) Expenses 225 ($106k) Net assets 121 ($2.1M)
202020212022202320242025
Revenue (210)Expenses (225)Net assets (121)Peer revenue range

Balance sheet

Total assets and total liabilities at each year end, in dollars. The largest one-year move in total assets was 2020 to 2021, from $1.7M to $2.1M (+20%).

$1.7M
$2.1M
$1.8M
$1.8M
$1.9M
$2.1M
202020212022202320242025
Total assetsTotal liabilities

How it's funded, over time

Each bar is one year's revenue split into where it came from, and every bar is the same height — these are shares, not amounts, so a year that raised twice as much looks the same size. Hover a bar for the split.

2020
2021
2022
2023
2024
2025
ContributionsProgram revenueInvestmentOther

41% of TORAH LISHMAN INSTITUTE INC’s revenue is contributions — about as donation-reliant as the typical peer (64% for the typical peer).

This organization
Typical peer · 19,547 orgs

Surplus & reserves

Operating surplus or deficit each year, and months of liquidity in hand. 2 of the last 6 reported years ran a deficit.

$11k
’20
$264k
’21
$369k
’22
−$143k
’23
−$129k
’24
$17k
’25
3.5
months of
reserve

Leadership and staff

The officers, directors, trustees and key employees listed on each return. Joined and no longer listed compare each filing with the year before, matching people by surname and first initial; a year after a gap, or a roster under three people, has no comparison.

202020212022202320242025
Listed333333
Joined·+1+0+0+0+0
No longer listed·10000
03Who funds it

Who funds it, year by year

2017 → 2023: the base narrowed from 3 funders to 2 funders, grant income fell $16k → $11k.

2 of 9 of your funders are donor-advised or pass-through sponsors (tagged DAF) — 71% of grant dollars received. That money is really individual donors directing a sponsor; the institutions to cultivate are the non-DAF funders.

From the IRS filings of TORAH LISHMAN INSTITUTE INC’s funders (the co-funder graph). Association, not causation. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

How concentrated its funding is

TORAH LISHMAN INSTITUTE INC leans on a few funders — its largest provides 51% of grant income and the top three 87%; half comes from just 1 funder.

the vertical line marks half of all grant income — 1 funder to its left

71% of the income these shares are computed over arrives through pass-through sponsors or from payers whose filings do not say what kind of payment it is. Concentration is still measured over all of it, because the money is real; what it does not support is a claim about how many institutions have chosen to fund TORAH LISHMAN INSTITUTE INC.

51%
largest funder
87%
top three
~3
effective funders

Largest funder’s share by year: 2017 64% · 2018 64% · 2019 76% · 2020 67% · 2021 62% · 2022 98% · 2023 91% — growing more concentrated.

“Effective funders” = inverse Herfindahl index (1 / Σ shareᵢ²) — the number of equal-sized funders that would give the same concentration. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

How long its funders stay

33% of TORAH LISHMAN INSTITUTE INC's funders are still giving 3 years after their first grant; 67% give in more than one year at all.

first grant+1y+2y+3y+4y+5y

Share of funders still giving k years after their first recorded grant, pooled across every acquisition cohort. A funder counts as retained in a year only if it made a grant that year. Measured to FY2023, the last fiscal year that has finished arriving — a funder cannot be counted as lapsed in a year most filers have not reached.

Where its funders are

71% of TORAH LISHMAN INSTITUTE INC's grant income arrives through donor-advised or pass-through sponsors, whose addresses record where the money is held rather than where the donor is. Of the $44k that is directly attributable, 89% of it comes from New York funders.

NY
NJ
FL

In-state vs out-of-state, by year

’17
’18
’19
’20
’21
’22
’23
New York out of state home

Funder states come from each funder’s own filing. $107k arriving through sponsors registered in 2 states is excluded from the map and the split above: a sponsor holds money on a donor’s behalf, so its registered address would place those dollars somewhere no donor need ever have been. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.

04Its place in the field

Against its field

TORAH LISHMAN INSTITUTE INC runs a healthier operating margin than half of the 11,634 arts & culture nonprofits its size.

Operating margin14% · above the median
Months of reserve3.5mo · below the median
Revenue growth (annualized)16% · above the median

this organization peer median middle 50% of peers· 11,634 arts & culture nonprofits $100k–$1M, FY2025

Organizations like TORAH LISHMAN INSTITUTE INC

Organizations whose mission and program text most resemble this one, by semantic similarity over every organization in the US filings — the closest peers, and often the clearest route to shared or prospective funders.

In New York

Nationally

05Profile & governance

Read directly from this organization’s own Form 990, as neutral context.

Where the money goes

20% of spending goes to programs.

Program 20%Management 80%Fundraising 0%

Governance

3
board members
33%
independent
✓Conflict-of-interest policy✓Whistleblower policy✓Document retention✓Board reviewed the 990–Audited financials

Public support

40%

Share of support from the public (Schedule A) — the basis for its public-charity status.

Footprint & structure

Files a return copy in 1 state

NY

Screen this organization

A dated, signed PDF of the compliance screen for TORAH LISHMAN INSTITUTE INC: IRS status (Business Master File, Publication 78, auto-revocation), the OFAC sanctions lists, the Internal Revenue Bulletin, and California registration, with the Rev. Proc. 2018-32 §8.01 reliance elements stated element by element. Generated from the current files at the moment you download it.

A paid feature, included from the $75 plan up. Sign in to download.

Screens are triage, not determinations; a source that cannot be read reports not screened, never clear. Screen this nonprofit · How the screen works · on the API as GET /api/screening/{ein}?format=pdf

Questions and answers

Who funds TORAH LISHMAN INSTITUTE INC?
TORAH LISHMAN INSTITUTE INC (New York) receives grants from 9 organizations whose IRS filings report $150,624 to it, the largest being JEWISH COMMUNAL FUND ($76,744). 6 of them have funded it in more than one year, and 71% of the money arrives through donor-advised or pass-through sponsors rather than from an institution directly.
How many funders does TORAH LISHMAN INSTITUTE INC have?
IRS filings report 9 organizations giving $150,624 in grants to TORAH LISHMAN INSTITUTE INC, 6 of which have funded it in more than one year.
Who is the largest funder of TORAH LISHMAN INSTITUTE INC?
JEWISH COMMUNAL FUND is the largest funder on record, with $76,744 in grants. The full list of funders is on this page.
How can an organization like TORAH LISHMAN INSTITUTE INC find more funders?
Start with the funders already giving here, then look at the foundations that back similar organizations in New York. The funding by cause and by state pages list the largest funders for a given area and how to approach them.

Play a game about who funds Torah Lishman Institute →

These figures are read directly from IRS Form 990 / 990-PF e-file XML: this organization’s own return for FY2025 (financials across 2020–2025), and the filings of 9 funders that report grants to it. “On record” means captured in the filings we have parsed — a funder that does not e-file, or whose grant detail is not itemized, will not appear. Filings run roughly 12–24 months behind. Trends on this page end at FY2023, the last fiscal year that has finished arriving; later years are shown and marked, and move no figure. Data on this page was exported October 14, 2026. What this page cannot tell you · view filing