MISSOURI TORAH INSTITUTE: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: MISSOURI TORAH INSTITUTE (EIN 20-8392331)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-05-16
IRS object ID: 201131369349307163
Schema version: 2009v1.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-16T21:47:06-05:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WASSERBRETTLERKLAR & LIPSTEIN LLP CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	132 NASSAU STREET SUITE 300	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10038	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	208392331	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MISSOURI TORAH INSTITUTE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MISS	NameControl
Phone	3145940462	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14550 LADUE ROAD	AddressLine1
City	CHESTERFIELD	City
State	MO	State
ZIP Code	63017	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SHMUEL WASSER	Name
Title	DEAN	Title
Phone	3145940462	Phone
Date Signed	2011-05-16	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL LIPSTEIN	Name
Phone	2129626100	Phone
Date Prepared	2011-05-16	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	541646	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	OPERATE A RELIGIOUS HIGH SCHOOL. DAILY SCHEDULE INCLUDES PRAYER SERVICES, RELIGIOUS AND SECULAR INSTRUCTION.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	14	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	375887	ContributionsGrantsPriorYear
Contributions Grants Current Year	273766	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	135095	ProgramServiceRevenuePriorYear
Program Service Revenue CY	266220	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	352	OtherRevenuePriorYear
Other Revenue Current Year	1660	OtherRevenueCurrentYear
Total Revenue Prior Year	511334	TotalRevenuePriorYear
Total Revenue Current Year	541646	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	303873	SalariesEtcPriorYear
Salaries Etc Current Year	357874	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	26838	TotalFundrsngExpCurrentYear
Other Expense Prior Year	142643	OtherExpensePriorYear
Other Expenses Current Year	161445	OtherExpensesCurrentYear
Total Expenses Prior Year	446516	TotalExpensesPriorYear
Total Expenses Current Year	519319	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	64818	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	22327	RevenuesLessExpensesCY
Total Assets BOY	145790	TotalAssetsBOY
Total Assets EOY	182071	TotalAssetsEOY
Total Liabilities BOY	19691	TotalLiabilitiesBOY
Total Liabilities EOY	33645	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	126099	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	148426	NetAssetsOrFundBalancesEOY
Mission Description	OPERATE A RELIGIOUS HIGH SCHOOL. DAILY SCHEDULE INCLUDES PRAYER SERVICES, RELIGIOUS AND SECULAR INSTRUCTION.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	458829	Expense
Description	OPERATE A SYNAGOUE AND RELIGIOUS HIGH SCHOOL	Description
Total Program Service Expense	458829	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	14	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MISSOURI TORAH INSTITUTE	NamePerson
Telephone Number	3144697474	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	14550 LADUE ROAD	AddressLine1
City	CHESTERFIELD	City
State	MO	State
ZIP Code	63017	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
RABBI DOVID HARRIS
TRUSTEE	1.00	X	0	0	0
RABBI AKIVA GRUNBLATT
TRUSTEE	1.00	X	0	0	0
RABBI BENTZION CHAIT
TRUSTEE	1.00	X	0	0	0
DR CRAIG REISS
BOARD CHAIR	5.00	X	0	0	0
AARON LEFTON
BOARD DIR.	1.00	X	0	0	0
DR WALTER LEMANN
BOARD DIR.	1.00	X	0	0	0
STUART ROSENBLUM
BOAED DIR.	1.00	X	0	0	0
JONATHAN SPETNER
BOARD DIR.	1.00	X	0	0	0
DR KEITH MANKOWITZ
BOARD DIR.	1.00	X	0	0	0
RABBI SHMUEL WASSER
DEAN	40.00		67616	0	0	X
RABBI DOVID FROMOWITZ
DEAN	40.00		41983	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	109599	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	273766	AllOtherContributions
Total Contributions	273766	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION AND ROOM AND BOARD	Description
Total Revenue Column	266220	TotalRevenueColumn
Related Or Exempt Function Income	266220	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	266220	TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	DINNER	Description
Total Revenue Column	1660	TotalRevenueColumn
Related Or Exempt Function Income	1660	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	1660	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	541646	TotalRevenueColumn
Related Or Exempt Function Income	267880	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	109599	Total
Program Services	76721	ProgramServices
Management And General	16439	ManagementAndGeneral
Fundraising	16439	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	173805	Total
Program Services	162511	ProgramServices
Management And General	8250	ManagementAndGeneral
Fundraising	3044	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	53382	Total
Program Services	53382	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	21088	Total
Program Services	19401	ProgramServices
Management And General	1054	ManagementAndGeneral
Fundraising	633	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	10787	Total
Program Services	6472	ProgramServices
Management And General	1079	ManagementAndGeneral
Fundraising	3236	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	16348	Total
Program Services	9182	ProgramServices
Management And General	5386	ManagementAndGeneral
Fundraising	1780	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	58658	Total
Program Services	57073	ProgramServices
Management And General	1027	ManagementAndGeneral
Fundraising	558	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	16491	Total
Program Services	15540	ProgramServices
Fundraising	951	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1603	Total
Program Services	1282	ProgramServices
Management And General	241	ManagementAndGeneral
Fundraising	80	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
FOOD	39805	39805
SCHOOL COSTS	10215	10215
STUDENT ACTIVITIES	5538	5538
AUTO	1172	879	176	117
DIETARY COSTS	828	828

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	519319	Total
Program Services	458829	ProgramServices
Management And General	33652	ManagementAndGeneral
Fundraising	26838	Fundraising

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	139265	BOY
EOY	138571	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	6525	BOY
EOY	43500	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	145790	BOY
EOY	182071	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	19691	BOY
EOY	22271	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
EOY	11374	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	19691	BOY
EOY	33645	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	126099	BOY
EOY	148426	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	126099	BOY
EOY	148426	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	145790	BOY
EOY	182071	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	65890	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	287504	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	375887	CurrentTaxYearMinus1Year
Current Tax Year	273766	CurrentTaxYear
Total	1003047	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	1500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	55105	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	135095	CurrentTaxYearMinus1Year
Current Tax Year	288220	CurrentTaxYear
Total	479920	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	67390	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	342609	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	510982	CurrentTaxYearMinus1Year
Current Tax Year	561986	CurrentTaxYear
Total	1482967	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	20500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	118040	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	112343	CurrentTaxYearMinus1Year
Total	250883	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	50105	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	129985	CurrentTaxYearMinus1Year
Total	180090	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	20500	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	168145	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	242328	CurrentTaxYearMinus1Year
Total	430973	Total

Field	Value	IRS element (for citing)
Public Support Total509	1051994	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	67390	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	342609	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	510982	CurrentTaxYearMinus1Year
Current Tax Year	561986	CurrentTaxYear
Total	1482967	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.70940	PublicSupportPercentage509
Prior Year Support Percentage	0.53210	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CASH OVERDRAFT	Description
Amount	$11,374	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	11374	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	THE FORM IS REVIEWED BY THE DEAN PRIOR TO FILING
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	TRANSACTIONS ARE REVIEWED BY BOARD TO ASSEES POSSIBLE CONFLICTS OF INTEREST.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION OF DEANS IS APPROVED BY THE BOARD
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	REQUESTS ARE EVALUATED AND, WHEN DEEMED APPROPRIATE, DOCUMENTS ARE RELEASED