2025-01-15T13:19:24-06:00 2024-08-31 132907212 FRENDEL BROWN & WEISSMAN LLP CPA'S 655 THIRD AVE - SUITE 1400 NEW YORK NY 10017 990 2023-09-01 133323392 TORAH LISHMAH INSTITUTE INC TORA 9149639448 25 CLIFTON AVENUE YONKERS NY 10705 NACHMAN COHEN PRESIDENT 9149639448 2025-01-15 1 0 DANIEL GORNSTEIN P01425093 2128679630 2025-01-15 2023 2024-10-15 13:58:12Z X NACHMAN COHEN 25 CLIFTON AVENUE YONKERS NY 10705 449227 0 X N/A X 1985 NY THE ORGANIZATION DOES RESEARCH IN THE AREA OF JUDAICA. PRESENTLY, ITS MAJOR WORK IS IN THE PRODUCTION OF THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES. IT SEEKS TO DISSEMINATE ITS WORKS THROUGH PUBLICATIONS, LECTURES AND CONFERENCES. 3 1 0 0 0 0 102051 37727 0 0 -98151 71695 0 0 3900 109422 0 0 0 0 75000 173500 0 0 0 71408 65255 146408 238755 -142508 -129333 1847490 1943475 0 0 1847490 1943475 X THE ORGANIZATION DOES RESEARCH IN THE AREA OF JUDAICA. PRESENTLY, ITS MAJOR WORK IS IN THE PRODUCTION OF THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES. IT SEEKS TO DISSEMINATE ITS WORKS THROUGH PUBLICATIONS, LECTURES AND CONFERENCES. 0 0 193537 THE MAJOR WORK THIS YEAR HAS BEEN ON THE DISCOVERING THE PERSPECTIVE OF R. YEHUDAH B. R. SIMONE, A 3-4 CENTURY PALESTINIAN AMORA. HIS APPROXIMATELY 300 TEACHINGS COVER FROM PRE-CREATION TO THE MESSIANIC ERA. HIS PERSPECTIVE IS UNIQUE AND KABBALISTIC. THIS TREATISE WILL BE THE 11TH VOLUME IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES. WORK CONTINUES ON THE BOOK TENTATIVELY NAMED, "THE NATURE OF TIME," WHICH DEALS WITH THE GAMUT OF WRITINGS THAT COVER THIS MYSTERIOUS PHENOMENON. THE STUDY INCLUDES THE PHILOSOPHIC-SCIENTIFIC APPROACHES FROM ANTIQUITY TO MODERN TIMES. THE JUDAIC VIEWS OF THE TORAH, TALMUD, MIDRASH, AND KABBALAH ARE COMPARED AND CONTRASTED WITH THE LATEST IN SCIENTIFIC APPROACHES. 193537 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 NY X NACHMAN COHEN 9149639448 25 CLIFTON AVENUE YONKERS NY 10705 CHAYA KEONIGSBERG DIRECTOR 5.00 X 0 0 0 ELLEN COHEN SECRETARY & TREASURER 20.00 X X 75000 0 0 NACHMAN COHEN PRESIDENT 40.00 X X 100000 0 0 175000 0 0 0 0 0 0 0 37727 37727 61508 61508 349992 339805 10187 10187 10187 109422 0 0 71695 173500 173500 11700 11700 45218 45218 2871 2871 2138 2138 274 274 304 304 BOOKS, EDUCATIONAL MATE 2475 2475 FILING FEES 275 275 238755 193537 45218 0 62795 27784 1784695 1915691 1847490 1943475 0 0 X 0 0 0 0 1847490 1943475 1847490 1943475 1847490 1943475 -129333 175318 50000 0 X 0 0 0 X 39048 38808 51748 102051 37727 269382 39048 38808 51748 102051 37727 269382 269382 18723 68138 159694 57925 61508 365988 2204 2204 637574 1329 0.42250 0.44580 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2020 AMOUNT: $ 2,204. 0 EQUITIES 995256 F FIXED INCOME 843480 F STTAE OF ISRAEL BOND 76955 F 1915691 FORM 990, PAGE 1, ITEM B THIS AMENDED FORM 990 CORRECTS AND UPDATES THE PROGRAM SERVICE ACCOMPLISHMNETS AS REPORTED IN THE ORIGINAL FILING FOR 2023 TAX YEAR. THE CORRECTED INFORMATION PROVIDES AN ACCURATE AND COMPLETE DESCRIPTION OF THE ORGANIZATION'S ACTIVITIES AND ACHIEVEMENTS FOR THE REPORTING PERIOD. THESE UPDATES ENSURE COMPLIANCE WITH IRS REPORTING REQUIREMENTS AND PROVIDE A TRANSPARENT ACCOUNT OF THE ORGANIZATION'S OPEARATIONS. FORM 990, PART VI, SECTION A, LINE 2 ELLEN COHEN, SECRETARY AND TREASURER AND NACHMAN COHEN, PRESIDENT ARE FAMILY MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A QUALIFIED AND AUTHORIZED PERSON SHALL COMPLETE THE ANNUAL FORM 990 INFORMATIONAL RETURN. THE RETURN SHALL BE REVIEWED BY THE EXECUTIVE OFFICER AND THEN PRESENTED TO ALL BOARD MEMBERS EITHER VIA E-MAIL OR BY PAPER COPY PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES AND THE EXECUTIVE DIRECTOR ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTERESTS AND ARE REQUIRED TO SIGN A STATEMENT TO THAT EFFECT EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR BEFORE EACH CONTRACT RENEWAL DATE. DURING THIS PROCESS THE BOARD OF TRUSTEES REVIEWS THE COMPARABLE COMPENSATION PACKAGES WITH OTHER NON-FOR-PROFIT ORGANIZATIONS AS PART OF ITS DECISION MAKING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAIALBLE TO THE PUBLIC UPON WRITTEN REQUEST.