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FOUNDATION FOR THE PRESERVATION & PERPETUATION OF TORAH LAWS & CUSTO

EIN 52-1046825 BALTIMORE, MD

Browse the largest nonprofits in Maryland

Revenue 2024
$12,646,666
Expenses 2024
$13,137,973

Program services were 98.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X30Z
Classification
7000
Street
400 MOUNT WILSON LN

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

3 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

Supervision and processing of "cholov yisroel" products and delivery to distributing organizations.

  • 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

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Chaya Shalvah Shafran

    Vice President

    Total calculated
    $33,223
    From this org
    $33,223
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Elisheva Hauptman

    Secretary

    Total calculated
    $1,655
    From this org
    $1,655
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

  • Aaron Tendler

    Vice President

    Total calculated
    $0
    Hours/week
    0

  • Shmuel Tendler

    Chairman

    Total calculated
    $0
    Hours/week
    0

  • Hillel Goldman

    Trustee

    Total calculated
    $0
    Hours/week
    0

  • Ruth Steinhardt

    Trustee

    Total calculated
    $0
    Hours/week
    0

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $12,646,666
    Expenses
    $13,137,973
    Contributions
    $0
    Grants paid
    $902,183
  • 2023
    Revenue
    $10,893,942
    Expenses
    $10,717,037
    Contributions
    $0
    Grants paid
    $733,662
  • 2022
    Revenue
    $11,275,664
    Expenses
    $11,526,198
    Contributions
    $0
    Grants paid
    $790,075

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $10,874,749
    Expenses
    $10,155,511
    Assets (EOY)
    $1,651,500

  • 2020 · 990

    Revenue
    $7,673,483
    Expenses
    $7,592,950
    Assets (EOY)
    $931,729

  • 2019 · 990

    Revenue
    $6,248,417
    Expenses
    $6,301,418
    Assets (EOY)
    $850,129

  • 2018 · 990

    Revenue
    $5,590,197
    Expenses
    $5,713,146
    Assets (EOY)
    $903,130

  • 2017 · 990

    Revenue
    $5,925,279
    Expenses
    $6,050,492
    Assets (EOY)
    $1,026,079

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 11 November 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.