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Nonprofiteer
← MESORAH HERITAGE FOUNDATION

Form 990 for tax year 2022

Filed by MESORAH HERITAGE FOUNDATION.

Totals

Total revenue
$19,686,173
Total expenses
$11,730,352
Contributions and grants received
$20,256,849
Grants paid
$20,300
Program service revenue
$0
Investment income
$185,099
Other revenue
-$755,775
Total assets, end of year
$20,813,785
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$20,813,785
Program services expenses (Part IX)
$10,335,662
Management and general expenses
$760,891
Fundraising expenses
$633,799
Program service expenses (Part III)
$10,335,662

Program services were 88.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $1,563,691

  • 1e · Government grants (contributions)

    $933,480

  • 1f · All other contributions, gifts and grants

    $17,759,678

  • 3 · Investment income

    total $192,501 · excluded $192,501

  • 7a · Gross sales of assets other than inventory

    securities $7,892,329

  • 7b · Less cost or other basis and sales expenses

    securities $7,899,731

  • 7c · Gain or loss

    securities -$7,402

  • 7d · Net gain or loss

    total -$7,402 · excluded -$7,402

  • 8a · Fundraising events: gross income

    $224,231

  • 8a · Fundraising events: contributions included on line 1c

    $1,563,691

  • 8b · Fundraising events: direct expenses

    $980,006

  • 8c · Net income from fundraising events

    total -$755,775 · excluded -$755,775

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $20,300 · program services $20,300

  • 5 · Compensation of officers, directors and key employees

    total $245,856 · program services $111,895 · management and general $111,896 · fundraising $22,065

  • 6 · Compensation of disqualified persons

    total $208,372 · program services $95,360 · fundraising $113,012

  • 7 · Other salaries and wages

    total $5,111,790 · program services $4,645,227 · management and general $177,948 · fundraising $288,615

  • 9 · Other employee benefits

    total $716,683 · program services $713,397 · management and general $1,335 · fundraising $1,951

  • 10 · Payroll taxes

    total $438,909 · program services $382,643 · management and general $22,856 · fundraising $33,410

  • 11b · Fees: legal

    total $6,207 · management and general $6,207

  • 11c · Fees: accounting

    total $59,835 · management and general $59,835

  • 11g · Fees: other

    total $104,759 · management and general $104,759

  • 13 · Office expenses

    total $115,151 · program services $16,115 · management and general $32,347 · fundraising $66,689

  • 14 · Information technology

    total $334,250 · program services $125,524 · management and general $184,316 · fundraising $24,410

  • 17 · Travel

    total $36,788 · program services $5,914 · management and general $158 · fundraising $30,716

  • 19 · Conferences, conventions and meetings

    total $51,969 · program services $8,355 · management and general $222 · fundraising $43,392

  • 22 · Depreciation, depletion and amortization

    total $15,899 · management and general $6,360 · fundraising $9,539

  • 24a · Other expenses: EDITING AND DIGITIZING

    total $3,863,403 · program services $3,863,403

  • 24b · Other expenses: DISSEMINATION OF RELIGI

    total $335,006 · program services $335,006

  • 24c · Other expenses: PUBLIC INFORMATION

    total $52,652 · management and general $52,652

  • 24d · Other expenses: AUXILIARY TALMUDIC RESE

    total $12,523 · program services $12,523

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,484,852 · end of year $2,769,714

  • 2 · Savings and temporary cash investments

    beginning of year $9,605,756 · end of year $17,989,682

  • 10a · Land, buildings and equipment: cost or other basis

    $888,104

  • 10b · Land, buildings and equipment: accumulated depreciation

    $833,715

  • 10c · Land, buildings and equipment, net

    beginning of year $49,660 · end of year $54,389

  • 11 · Investments: publicly traded securities

    beginning of year $88,699 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,022,179 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $13,206,788 · end of year $20,813,785

Mission and programs · 2022

Mission

THE FOUNDATION'S MISSION IS TO RESEARCH, LOCATE, TRANSLATE AND CREATE JEWISH RELIGIOUS, LITERARY, BIBLICAL AND TALMUDIC WORKS FOR RELIGIOUS, SCHOLARLY AND CULTURAL PURPOSES FOR THE GENERAL PUBLIC.

Activities or mission (Part I)

RESEARCH, TRANSLATE AND PREPARE JEWISH, RELIGIOUS AND LITERARY WORKS.

  • THE MESORAH HERITAGE FOUNDATION WAS CREATED TO RESPOND TO URGENT NEEDS THAT BECAME APPARENT IN THE POST-WORLD WAR II ENGLISH-SPEAKING WORLD. THESE NEEDS CONTINUE TO GROW, IN PART THANKS TO THE SCHOLARSHIP SPONSORED BY THE FOUNDATION. IN ADDITION, THE SUCCESSFUL WORK OF THE FOUNDATION HAS BROUGHT DEMANDS FROM SPEAKERS OF MODERN HEBREW, FRENCH AND SPANISH TO MAKE FOUNDATION WORKS AVAILABLE IN THEIR LANGUAGES.THE NEEDS MET BY THE FOUNDATION ARE THREEFOLD: (I) A LARGE JEWISH PUBLIC, INCLUDING THOSE WITH A YESHIVAH EDUCATION, FIND IT DIFFICULT OR IMPOSSIBLE TO STUDY CLASSIC JEWISH TEXTS IN THE ORIGINAL ANCIENT HEBREW OR ARAMAIC; AND (II) THERE IS A GROWING NUMBER OF PEOPLE WHO WISH TO STUDY THE JEWISH CLASSICS, BUT HAVE LITTLE OR NO KNOWLEDGE OF THE LANGUAGES IN WHICH THEY WERE WRITTEN. EVEN PEOPLE WHO SPEAK MODERN HEBREW FLUENTLY ARE NOT FAMILIAR WITH BIBLICAL AND RABBINIC HEBREW OR ARAMAIC, THE LANGUAGE OF TALMUDIC TIMES AND MUCH POST-TALMUDIC LITERATURE. MODERN HEBREW IS MUCH DIFFERENT FROM THE HEBREW OF 15 CENTURIES AGO, AND ARAMAIC IS A FOREIGN, VIRTUALLY EXTINCT, LANGUAGE. (III) THERE IS A NEED FOR ORIGINAL WORKS BASED ON THE CLASSICS AND WORKS ON SUCH SUBJECTS AS JEWISH LAW AS IT APPLIES TO MODERN DEVELOPMENTS, THEOLOGICAL AND PHILOSOPHICAL TEXTS, AND SIMILAR PROJECTS THAT SHED LIGHT ON TRADITIONAL JEWISH AND TALMUDIC SCHOLARSHIP AND PRACTICE. THE MISSION OF THE MESORAH HERITAGE FOUNDATION IS TO SELECT APPROPRIATE CLASSIC JEWISH WORKS OF RELIGION, LAW, LITURGY, CULTURE, AND SCHOLARSHIP THAT HAVE PREVIOUSLY BEEN UNAVAILABLE TO THE GENERAL PUBLIC, OR THAT HAVE NOT BEEN AVAILABLE WITH A THOROUGH ELUCIDATION IN THE MODERN IDIOM. THE FOUNDATION ENGAGES HIGHLY QUALIFIED SCHOLARS TO TRANSLATE, ELUCIDATE, EDIT, AND PREPARE THE WORKS FOR PUBLICATION. OUR GOAL IS TO MAKE THESE WORKS ACCESSIBLE TO SCHOLARS, STUDENTS, AND LAYMEN IN A FORM THAT IS AUTHORITATIVE AND ACCURATE, WITH LITERARY GRACE, AND PLEASING AESTHETICS.ORIGINALLY THE FOUNDATION PRODUCED THESE WORKS IN ENGLISH, BUT IT HAS SINCE EXPANDED TO MODERN HEBREW, FRENCH AND SPANISH. THE FOUNDATION ALSO COMMISSIONS, IN ENGLISH AND OTHER LANGUAGES, ORIGINAL MANUSCRIPTS OF JEWISH SCHOLARSHIP, LAW, ETHICS, LITURGY, AND HISTORY.TO FULFILL ITS MISSION AND GOALS, THE FOUNDATION ENGAGES SCHOLARS AND EDITORS, 90-150 AT ANY GIVEN TIME, TO RESEARCH, WRITE, AND PREPARE THE WORKS FOR PUBLICATION. THE FOUNDATION'S CROWN JEWELS ARE THE COMPLETE 73-VOLUME ENGLISH AND HEBREW ELUCIDATIONS OF THE BABYLONIAN TALMUD. THE LATE LORD IMMANUEL JAKOBOVITS, CHIEF RABBI OF THE BRITISH COMMONWEALTH, DESCRIBED THESE EDITIONS OF THE TALMUD AS "THE GREATEST PUBLISHING PROJECT ACROSS THE LENGTH AND BREADTH OF JEWISH HISTORY." CURRENTLY IN PROGRESS IS A FRENCH-LANGUAGE ELUCIDATION OF THE BABYLONIAN TALMUD. ANOTHER MAJOR INDEED HISTORIC PROJECT IS THE 51-VOLUME ELUCIDATIONS, IN BOTH ENGLISH AND MODERN HEBREW, OF THE JERUSALEM TALMUD. THIS SEMINAL WORK, WHICH HAS BEEN VIRTUALLY A SEALED BOOK FOR NEARLY 1,800 YEARS, HAS NOW BECOME ACCESSIBLE TO MODERN READERS, TO LAY AND SCHOLARLY ACCLAIM.THE FOUNDATION'S VOLUMES OF THE TALMUD HAVE MADE IT POSSIBLE FOR MANY TENS OF THOUSANDS OF PEOPLE TO ENGAGE IN DAILY STUDY. ON NEW YEARS DAY 2020, 110,000 PEOPLE FILLED METLIFE STADIUM AND BARCLAYS CENTER TO CELEBRATE THE COMPLETION OF DAF YOMI, THE SEVEN-AND-A-HALF-YEAR CYCLE OF DAILY TALMUD STUDY. ORGANIZERS OF THE EVENT CREDITED THE FOUNDATION FOR ENABLING MOST OF THE ATTENDEES TO STUDY AND UNDERSTAND THE TALMUD, AND TO BE ACTIVE PARTICIPANTS, INSTEAD OF MERELY SPECTATORS. ALSO COMPLETED ARE ENGLISH AND HEBREW ELUCIDATIONS OF THE MISHNAH, WHICH IS THE BASIS OF THE TALMUD.THE FOUNDATION'S WORKS INCLUDE TRANSLATIONS AND EXPLANATIONS OF THE SABBATH, FESTIVAL, AND WEEKDAY PRAYER BOOKS IN HEBREW, ENGLISH, AND SPANISH AND ALSO IN TRANSLITERATED AND INTERLINEAR VERSIONS. THESE PRAYER BOOKS HAVE BECOME STANDARD IN SYNAGOGUES ALL OVER THE WORLD. THE FOUNDATION'S EDITIONS OF THE CHUMASH, THE FIVE BOOKS OF MOSES, IN ENGLISH, FRENCH, SPANISH, AND MODERN HEBREW VERSIONS, ARE ENORMOUSLY POPULAR AND ARE EXPOSING NEW POPULATIONS TO THE FOUNDATION'S WORK. THE FOUNDATION HAS ENABLED THE PUBLICATION OF MANY VOLUMES OF SCRIPTURES, WITH TRANSLATION AND COMMENTARY, THAT ARE POPULAR IN SCHOOLS, HOMES, AND SYNAGOGUES. INDEED, THEY HAVE BECOME THE STANDARD IN MOST SYNAGOGUES. ALL 24 BOOKS OF THE HEBREW SCRIPTURES HAVE BEEN COMPLETED WITH AN UNPRECEDENTED ARRAY OF CLASSIC COMMENTARIES. THE FOUNDATION HAS ALSO PREPARED A ONE-VOLUME ENGLISH TRANSLATION, WITH NOTES, OF THE ENTIRE 24 BOOKS OF THE HEBREW SCRIPTURES.OTHER MAJOR CLASSICS, NEVER BEFORE PRESENTED SO THOROUGHLY IN ENGLISH, ARE MULTI-VOLUME TREATMENTS OF MIDRASH RABBAH, SEFER HACHINUCH, AND KITZUR SHULCHAN ARUCH, AND RAMBAN ON CHUMASH. SEVERAL NEW PROJECTS ARE UNDERWAY AND OTHERS ARE IN THE PIPELINE. DURING THE LOCKDOWN IN RESPONSE TO THE COVID-19 PANDEMIC, THE FOUNDATION GAVE PERMISSION TO DOWNLOAD NUMEROUS TEXTS TO ENABLE SCHOOLS AND SYNAGOGUES TO ENHANCE THEIR VIRTUAL EDUCATION PROGRAMS. IN THE COMING WEEKA WORK BEGINS ON A 17 VOLUME SPANISH EDITION OF THE MISHNAHTHE FOUNDATION HAS GIVEN PERMISSION, FREE OF CHARGE, TO A NON-PROFIT ORGANIZATION TO PUBLISH BRAILLE EDITIONS OF FOUNDATION BOOKS. WE FEEL PRIVILEGED TO PROVIDE THIS SERVICE TO A COMMUNITY THAT CURRENTLY HAS NO ACCESS TO SUCH CLASSIC WORKS. IN RECENT YEARS THE FOUNDATION PRODUCED UNPRECEDENTED DIGITAL APPS FOR THE ENTIRE TALMUD AND THE DAILY SIDDUR/PRAYER BOOK AND A HOST OF OTHER WORKS. IT IS CURRENTLY FINALIZING AN APP FOR THE ENTIRE HEBREW SCRIPTURES AS WELL AS APPS FOR MANY OF ITS OTHER CLASSIC WORKS. THANKS TO THESE DIGITAL APPS, ONE CAN ACCESS MORE THAN A MILLION CROSS-REFERENCES SPANNING 2,000 YEARS OF HEBREW, ARAMAIC, AND ENGLISH SCHOLARSHIP, WITH JUST THE TAP OF A FINGER. THIS IS AN EXAMPLE OF THE FOUNDATION'S USE OF STATE-OF-THE-ART TECHNOLOGY TO ADVANCE ITS MISSION OF MAKING SCHOLARLY WORKS EVEN MORE ACCESSIBLE TO LAYMEN, STUDENTS, AND SCHOLARS. THE MESORAH HERITAGE FOUNDATION HAS ENABLED THE PUBLICATION OF SEVERAL HUNDRED CLASSIC TITLES WHOSE IMPACT HAS BEEN DESCRIBED AS A REVOLUTION IN JEWISH AND SCHOLARLY LIFE. WHILE THE FOUNDATION IS PROUD OF ITS ACCOMPLISHMENTS TO DATE, AND AUSPICIOUS THOUGH THEY ARE, IT IS STILL ONLY THE BEGINNING, FOR THE WORK CONTINUES! AS WE WRITE, TEAMS OF ACCOMPLISHED SCHOLARS AND EDITORS ARE HARD AT WORK ON MORE ANCIENT AND MODERN JUDAICA CLASSICS.

    Expenses $10,335,662 · Grants $20,300

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Rabbi Gedaliah Zlotowitz

    PRESIDENT

    Total calculated
    $64,896
    From this org
    $64,896
    From related orgs
    $0
    Other
    $0
    Hours/week
    30
  • Rabbi Nosson Scherman

    SECRETARY/TREASURER

    Total calculated
    $180,960
    From this org
    $173,507
    From related orgs
    $0
    Other
    $7,453
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,507
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $7,453
    Filer's total
    $180,960
  • Joel L Fleishman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5
  • Rabbi Reuven Feinstein

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5
  • Howard Tzvi Friedman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5
  • Judah I Septimus

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5
  • Joseph A Shenker

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5
  • James S Tisch

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5
  • Rabbi Jacob Brander

    SENIOR EDITOR

    Total calculated
    $195,067
    From this org
    $159,751
    From related orgs
    $0
    Other
    $35,316
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,751
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $35,316
    Filer's total
    $195,067
  • Steve Weisz

    PUBLIC RELATIONS/MARKETING

    Total calculated
    $170,000
    From this org
    $167,150
    From related orgs
    $0
    Other
    $2,850
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,150
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $2,850
    Filer's total
    $170,000
  • Solomon Brander

    EDITOR

    Total calculated
    $169,007
    From this org
    $169,007
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,007
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $169,007
  • Rabbi Abraham Biderman

    EDITOR

    Total calculated
    $148,096
    From this org
    $148,096
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Rabbi Yehezkel Danziger

    EDITOR

    Total calculated
    $143,043
    From this org
    $143,043
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
SENIOR RELIGIOUS EDITOR RABBI JACOB BRANDER WAS GIVEN A NON-TAXABLE HOUSING ALLOWANCE AS ALLOWED UNDER CODE SECTION 107(2) IN THE AMOUNT OF $20,500.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2022
Filed
7 August 2023
IRS schema version
2022v5.0
Source object
202332199349301113

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