2026-07-27T13:06:09Z 2024-04-30 990 2023-05-01 842626423 OHR YISRAEL YESHIVA INC OHRY 5165843613 137-80 75th Road FLUSHING NY 113673140 Martin Hodkin President 5165843613 2026-07-22 2023 2025-03-06 01:10:19Z Martin Hodkin 137-80 75th Road Flushing NY 11367 228714 false X X 2019 NY Ohr Yisrael Kollel maintains a beis medrash for full-time advanced Torah study and communal prayer, supporting Torah scholars (avreichim) through learning stipends, and providing religious education to the wider community. 3 0 0 0 225027 228714 0 0 0 225027 228714 0 116813 0 0 0 0 27766 64373 0 181186 225027 47528 142433 189961 0 0 142433 189961 Ohr Yisrael Kollel maintains a beis medrash (house of Torah study and prayer) where Torah scholars engage in full-time advanced Torah study. The organization supports these scholars through monthly learning stipends and provides religious education to the wider Jewish community through evening study programs, children's programming, and communal religious observances. false false 120322 116813 The kollel's core program supports Torah scholars (avreichim) who engage in full-time advanced Torah study in the organization's beis medrash. Scholars receive monthly learning stipends enabling them to devote themselves to rigorous, sustained study of Talmud and Jewish law. The program includes an annual orientation for the scholars at the start of the study year. During this year the organization distributed $116,813 in stipends to its scholars. 19620 The organization provides daily meals to the scholars studying in the beis medrash, including breakfasts and meals served during evening study sessions. The organization also operates Night Seder, an evening Torah study program open to members of the wider community who come to learn after their workday, and Kollel Junior, a weekly Torah study program for children. 1204 The organization maintains and expands a library of seforim (sacred Jewish texts) used by the scholars and community members who study in the beis medrash, and provides Torah study materials for its educational programs. 141146 true 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 false false false false false true false false false false false false false false false false false false false true 0 0 true 0 false false false false false false false false false false false false false false false false false false false false false false X 3 0 true false false false false false false false false false false true false false false false false false NY X Martin Hodkin 5164582766 137-80 75th rd Flushing NY 11367 X Martin Hodkin President / Rosh Kollel 50.00 X 0 0 0 Dana Galler Director 2.00 X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 228714 0 228714 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 0 0 0 228714 0 0 0 0 0 116813 116813 7436 0 7436 4823 0 4823 0 Scholar orientation and program events 3509 3509 0 0 Seforim and Torah study materials 1205 1205 0 0 Annual dinner event costs 27766 0 27766 Food for scholars (program meals) 19620 19620 0 0 14 0 14 0 181186 141147 12273 27766 142433 189961 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 142433 189961 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 142433 189961 142433 189961 142433 189961 47528 X false false false X 0 0 0 0 56087 21697 129065 178465 228714 614028 0 0 0 0 0 0 56087 21697 129065 178465 228714 614028 614028 0 0 0 0 0 0 614028 0 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false Learning Stipends to Torah Scholars (Avreichim) 35 116813 0 0 Part I, Line 2 Scholars are admitted to the kollel based on their commitment to full-time Torah study and receive monthly learning stipends according to consistent criteria applied to all participants. The organization maintains records of each scholar's participation and stipend payments. Jacob Gassner Son of Helene Gassner, a director 3973 Scholar learning stipend Support for full-time Torah study in the Kollel Part VI, Line 19 Line 2: The organization's three directors are related. Mordechai (Martin) Hodkin, President, is married to Dana Galler, a director. Helene Gassner, a director, is Mordechai Hodkin's aunt. The organization is a small family-founded religious congregation and intends to add independent directors. For line 8a: The organization is a small, volunteer-led religious congregation. Board discussions during the year were conducted informally and were not contemporaneously documented in written minutes. The organization has since adopted a practice of holding an annual board meeting and keeping written minutes. For line 11b: A complete copy of the Form 990 was provided to each director for review before filing; the President reviewed the return with the directors prior to submission. For line 19: The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Ohr Yisrael Yeshiva Inc. is a small, volunteer-led religious congregation with no professional accounting or administrative staff. The organization has a clean compliance history, having filed Form 990-EZ for each of its first four fiscal years. As the organization grew, its gross receipts came to exceed the threshold requiring the full Form 990 rather than the Form 990-EZ it had always filed. The organization did not appreciate that this change in size changed its filing obligation. It engaged an outside preparer to handle the filings, and those filings were not completed. The failure to file timely was an inadvertent oversight resulting from the organization's small size and lack of professional staff - not neglect, and not any disregard of the filing requirements. Upon identifying the lapse, the organization acted promptly and in good faith. It compiled complete books of account directly from its primary bank records, reconciled every month of activity to the underlying bank statements, and is now filing all delinquent returns together with complete and accurate financial information. No tax is due with this return. The organization has adopted procedures to ensure timely compliance going forward, including an annual filing calendar and board review of the annual return before filing. The organization respectfully requests abatement of any late-filing penalties for reasonable cause.