2025-06-13T12:43:15-04:00 2023-12-31 874325161 SILVER & COMPANY CPAS AND ADVISORS PC 221 W WAYNE ST STE 200 SOUTH BEND IN 46601 990 2023-01-01 261115517 SOUTH BEND KOLLEL INC SOUT 5742365130 PO BOX 1377 SOUTH BEND IN 46601 GERALD F LERMAN PRESIDENT 5742365130 2025-06-11 true false ZVI SILVER P02496704 5742876400 2025-06-13 2023 2025-03-06 01:10:19Z GERALD F LERMAN 739726 false X N/A X 2007 IN THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO SUPPORT A PROGRAM FOR A LIMITED NUMBER OF TORAH SCHOLARS TO CONTINUE THEIR BIBLICAL, TALMUDIC, AND LEGAL STUDIES THROUGH COORDINATED INDIVIDUAL STUDY AND GROUP INTERACTION. 3 3 1 12 0 164840 392600 0 65291 337811 9000 -6492 239131 723919 278847 339345 0 59215 0 0 51546 8763 330393 407323 -91262 316596 260521 577117 0 260521 577117 THE PRIMARY PURPOSE OF TE ORGANIZATION IS TO SUPPORT A PROGRAM FOR A LIMITED NUMBER OF TORAH SCHOLARS TO CONTINUE THEIR BIBLICAL, TALMUDIC, AND LEGAL STUDIES THROUGH COORDINATED INDIVIDUAL STUDIES AND GROUP INTERACTION. false false 407323 339345 INDIVIDUAL AND SMALL GROUP STUDY SESSIONS WITH COMMUNITY MEMBERS ON A VARIETY OF BIBLICAL AND LEGAL STUDIES. 407323 true true false false false false false false false false true false false false false false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 1 true false false false false false false false false X 3 3 true false false false false false false true true false false false false false false false false false X DAVID ABRAHAM 5742869247 3207 HIGH STREET SOUTH BEND IN 46614 RAPHAEL POLLACK SECRETARY 40.00 X X 48000 0 0 GERALD F LERMAN PRESIDENT 0.00 X X 0 0 0 MICHAEL LERMAN VICE PRESIDE 0.00 X X 0 0 0 48000 false false false 392600 392600 311094 311094 9315 15807 -6492 -6492 -6492 26717 26717 26717 26717 723919 331319 339345 339345 48000 48000 11215 11215 1635 1635 1270 1270 4386 4386 SUPPLIES 890 890 OFFICE EXPENSE 417 417 BANK FEES 165 165 407323 407323 0 0 23547 36261 30874 247424 45615 206100 201809 339047 260521 577117 0 0 X 260521 577117 260521 577117 260521 577117 316596 X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46800 46800 190447 35438 155009 10177 10177 201809 true false false false false false false false false false false false false false false false false true SCHEDULE E, LINE 3 THE NONDISCRIMINATION POLICY IS AVAILABLE UPON REQUEST. SCHEDULE E, LINE 4 THE SCHOOL LACKS RECORDS OF RACIAL COMPOSITION OF THE STUDENT BODY BECAUSE CANDIDATES FOR STUDY COME FROM SELECT JEWISH EDUCATIONAL INSTITUTIONS. SCHEDULE E LACK OF RECORDS EXPLANTION THE SCHOOL DOES NOT MAINTAIN RECORDS OF AWARDING SCHOLARSHIPS ON A NONDISCRIMANATORY BASIS BECAUSE ALL APPLICATIONS ARE REFERRED TO A THIRD PARTY WHO MAKES THE DETERMINATION OF ELIGIBILITY FOR SCHOLARSHIPS. THE SCHOOL DOES NOT COMMUNICATE WITH THE PUBLIC IN ANY RESPECT DEALING WITH ADMISSIONS, PROGRAMS, OR SCHOLARSHIPS. NO COPIES OF MATERIALS USED TO SOLICIT CONTRIBUTIONS ARE MAINTAINED. THE SCHOOL DOES NOT SOLICIT CONTRIBUTIONS FROM THE PUBLIC. false STIPENDS 16 339345 SCHEDULE I, PAGE 1, PART I, LINE 2 RECIPIENTS ARE TORAH SCHOLARS PERSONALLY KNOWN TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 2 GERALD LERMAN MICHAEL LERMAN & RAPHAEL POLLACK PRESIDENT FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS REVIEWED BY THE PRESIDENT BEFORE BEING SIGNED AND FILED. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVALABLE TO THE PUBLIC UPON REQUEST.