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Governance Register
US nonprofit · EIN 521046825 · Baltimore, MDiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 521046825) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe time served.Latest return IRS Form 990 series e-file data - 990 for the year to 31 December 2024: assets, liabilities, staff, website, telephone, pay, grants paid (Schedule I).Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue. Not a statement that the organisation is recruiting.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Foundation for the Preservation & Perpetuation of Torah Laws & Custo's network

6 peoplei6 people on this map.The large node is the subject of this page. Solid lines are what the register itself records (6). Form 990 filings give names without a person identifier; SEC insider filings carry a CIK.

The board

6 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 7 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Shmuel Tendler ChairChairman2018
8 yrs
Aaron TendlerVice President2017
9 yrs
Chaya Shalvah Shafran (also filed as Chaya S Shafran)Vice President2017
9 yrs
Elisheva HauptmanCompany secretary2017
9 yrs
Hillel GoldmanTrustee2018
8 yrs
Ruth SteinhardtTrustee2017
9 yrs
Under 5 years5 to 6 years6 years or more

Pay and hours

year to 31 December 2024iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Chaya Shalvah ShafranVice President0$33k
Elisheva HauptmanSecretary0$2k
Aaron TendlerVice President0$0
Shmuel TendlerChairman0$0
Hillel GoldmanTrustee0$0
Ruth SteinhardtTrustee0$0

About

Legal name
Foundation for the Preservation & Perpetuation of Torah Laws & Custo
EIN
521046825
Address
400 Mount Wilson Ln, Baltimore, MD, 21208-1108
State
Maryland
Mission
Supervision and processing of "cholov yisroel" products and delivery to distributing organizations. (as filed on the Form 990)
Activity (NTEE)
X30Z Religion-related
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Religion-Related
Size band
6 (IRS master file code)
Formed
1973
Principal officer
Chaya Shalvah Shafran (as named on the Form 990)
IRS ruling date
1 February 1974
Status
Code 01 (unconditional exemption)
Form 990 filings on record
7, latest 2024
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥9years on the filingsAaron Tendler
≥9years on the filingsChaya Shalvah Shafran
≥9years on the filingsElisheva Hauptman
≥9years on the filingsRuth Steinhardt

Latest return

year to 31 December 2024iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2024. US dollars, as filed.
Total assets
$1.1m
Total liabilities
$500
Net assets or fund balances
$1.1m
Contributions and grants received
$0
Program service revenue
$12.6m
Grants and similar paid out
$902k
Employees
7
Volunteers
1

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$12.6m$13.1mDeficit $491k

As filed on the IRS Form 990. US dollars.

Grants paid

25+ listediFrom Schedule I of the Form 990: grants and assistance to organisations in the United States, largest first (up to 25). Schedule I is filed only by organisations that gave more than $5,000 to any one recipient.
RecipientPurposeAmount
Congregation Sons of IsraelGeneral Support$126k
Birchas MordechaiGeneral Support$45k
Ner Israel Rabbinical CollegeGeneral Support$43k
Agudath Israel of BaltimoreGeneral Support$30k
Bais Yaakov School for GirlsGeneral Support$29k
Torah Institute of BaltimoreGeneral Support$25k
Beth Medrash GovohaGeneral Support$23k
Birkat YitzchakGeneral Support$20k
Torah Prep School of St LouisGeneral Support$17k
Airmont Community Education IGeneral Support$17k
Bais Medrash Toras ChesedGeneral Support$15k
Shearith Israel CongregationGeneral Support$15k
Yeshiva of Far RockawayGeneral Support$15k
Yeshivath Beth MosheGeneral Support$14k
Mesivta Shaarei ChaimGeneral Support$13k
Ahavas Yisrael Charity FundGeneral Support$12k
Talmudical AcademyGeneral Support$11k
Community Kollel IncGeneral Support$10k
Bais Yaakov Machon OraGeneral Support$10k
Bnos Yisroel of BaltimoreGeneral Support$10k
Gemach Chessed IncGeneral Support$10k
Keren TzedakahGeneral Support$10k
Keren Yehoshua VYisroelGeneral Support$10k
Ohr HaTorah IncGeneral Support$10k
MEsivta of Sea GateGeneral Support$9k