2026-07-20T09:13:29-07:00 2024-12-31 Filed Pursuant to Notice 2025-53 113640383 SUPERIOR CONSULTING SERVICES 216 GRANT ST MASSAPEQUA PARK NY 11762 990 2024-01-01 473163235 Torat Shraga Inc TORA 5165694302 1 Copper Beach Lane Lawrence NY 11559 Tzvi Eleff President 2026-07-20 true true Aron EpsteinCPA P01072109 6462593884 2024 2025-03-06 01:10:19Z Tzvi Eleff 1 Copper Beach Lane Lawrence NY 11559 844762 false X N/A X 2015 NY To promote religious instruction in the State of Israel and worldwide. To provide financial assistance to the needy 5 5 0 0 895295 830677 0 34180 14085 0 929475 844762 0 0 0 0 115867 364058 357272 364058 357272 565417 487490 2779163 3263528 15554 12430 2763609 3251098 To promote religious instruction in the State of Israel and worldwide. To provide financial assistance to the needy false false 147704 To promote religious instruction in the State of Israel and worldwide. To provide financial assistance to the needy 147704 true true false false false false false false false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 5 5 false false false false false false false true false false false true true true true true true false false false X X Organization 5165694302 c/o 1 Copper Beach Lane Lawrence NY 11559 X Tzvi Eleff President 2.00 0.00 X X 0 0 0 Marvin Goldstein Trustee 2.00 0.00 X X 0 0 0 Avishai David Trustee 2.00 0.00 X 0 0 0 Michael Olshin Treasurer 2.00 0.00 X 0 0 0 Gil Elmaleh Trustee 2.00 0.00 X 0 0 0 0 false false false 0 830677 830677 0 14085 14085 0 0 0 0 0 0 0 0 844762 14085 0 0 0 0 0 0 0 0 0 0 0 0 5018 5018 0 0 0 0 0 921 921 0 0 0 73537 73537 0 0 0 0 0 0 Program Services 147704 147704 Outside Services 63280 63280 Fundraising Expenses 42330 42330 Dues and Subscriptions 12164 12164 12318 12318 357272 147704 93701 115867 1744983 2232117 0 0 0 0 0 0 0 0 0 1034180 1031411 0 0 0 0 2779163 3263528 15554 12430 15554 12430 X 2763609 3251098 2763609 3251098 2779163 3263528 X 487490 -1 X true X false false false X 719011 641562 797353 895295 830677 3883898 0 0 719011 641562 797353 895295 830677 3883898 0 3883898 34180 14085 48265 0 0 3932163 0.98770 0.92130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 844762 844762 844762 357272 357272 357272 true Middle East 0 0 Educational and Charitable Educational and Charitable 0 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US 1. Prior to any distribution we meet with the entities representatives, review their program to determine that their activities meet with our organizations goals and regulations.2. Grants made to Israeli based not for profits are required to submit a statement of good standing with the tax authorities.3. We rely on the Good Management certificate issued by the Israeli Government.4. There is no application process required aside from a request.5. We check their activities personally and meet with the beneficiaries of their activities.6. The board approves of disapproves any and all grants. The grants are issued to mainly one entity. General guidelines are discussed on a regular basis.7. The grants are approved only for the requested amount.8. Annual reports prepared and audited by Israeli CPAs and accepted by the Israeli Tax Authority are reviewed by the advisory board.9. The ability to stop grants is always available.10. Our representatives frequently meet with the recipients as well as their accountants to review and discuss their activities.11. The financial statements submitted to our advisory board are not translated as many advisors are fluent in Hebrew.12. Our representatives and board members frequently visit Israel to see how the grants are utilized. Form 990, Part VI, Section B, Line 11b Completed form provided to Board to review prior to filing Form 990, Part VI, Section B, Line 12c Board members are required to disclose any potential conflicts annually Form 990, Part VI, Section C, Line 19 Organization does not make available to the public its governing documents and policies. The financil statements can be downloaded from nyscharities.com Form 990, Part XI, Line 9 Rounding = -$1