2026-02-02T18:21:57-06:00 2025-08-31 132907212 FRENDEL BROWN & WEISSMAN LLP CPA'S 655 THIRD AVE - SUITE 1400 NEW YORK NY 10017 990 2024-09-01 133323392 TORAH LISHMAN INSTITUTE INC TORA 9149639448 25 CLIFTON AVENUE YONKERS NY 10705 NACHMAN COHEN PRESIDENT 9149639448 2026-02-02 1 0 DANIEL GORNSTEIN P01425093 2128679630 2026-02-02 2024 2025-03-06 01:10:19Z NACHMAN COHEN 25 CLIFTON AVENUE YONKERS NY 10705 201947 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 37727 50301 0 0 71695 72662 0 0 109422 122963 0 0 0 0 173500 0 0 0 0 65255 106143 238755 106143 -129333 16820 1943475 2108933 0 0 1943475 2108933 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 21668 THE SHEMONEH ESREI COMPANION: JEWS WHO PRAY 3 TIMES A DAY FROM AGE 10 TO 80 WILL HAVE RECITED THE SHEMONEH ESREI/AMIDAH PRAYER OVER 90,000 TIMES. IDEALLY, EACH RECITATION IS TO BE UNIQUE. EACH RECITATION SHOULD SERVE TO DRAW THE SUPPLICANT TO THE LORD. BUT UNFORTUNATELY, MOST PEOPLE RECITE THIS IMPORTANT PRAYER BY ROTE. TO RECTIFY THIS STATE OF AFFAIRS, THE COMPANION SERVES TO MAKE THIS PRAYER MORE MEANINGFUL TO THE MASSES BY ANALYZING SHEMONEH ESREH ON MANY LEVELS, INCLUDING: THE SIGNIFICANCE OF ITS STRUCTURE, THE IMPORT OF KEY TERMS AND THEIR RECURRENCE THROUGHOUT THE THREE MAIN SECTIONS OF THE AMIDAH, MEANINGFUL INSIGHTS THAT ARE OPEN TO ALL, THE HEAVENLY PERSPECTIVES OF THE SAINTLY, AND OF MOST IMPORTANCE, AS A TOOL TO MOTIVATE INDIVIDUALS TO EMULATE THE ALMIGHTY'S BENEVOLENCE, THEREBY ACCOMPLISHING TIKKUN O'LAM (THE RECTIFICATION OF HUMANITY). THE NATURE OF TIME: THIS TWO-VOLUME WORK WILL BE VOLUMES 11&12 IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVESTHE GOAL OF TREATISE IS MANIFOLD: 1. TO REVIEW THE JUDAIC SOURCES THAT DEAL WITH THE NATURE OF " TIME" BEGINNING WITH TANACH AND TALMUD THROUGH CONTEMPORARY HALAKHIC WORKS TO DELINEATE THE DIFFERENT VIEWS OF TIME THAT ARE BEING ESPOUSED. 2. TO EXPLAIN THE DIFFERENT PROPERTIES OF VARIOUS MODELS OF TIME. 3. TO IDENTIFY THE HALAKHIC DISPUTES THAT IMPLICITLY ARE BASED ON DIFFERENT TIME MODELS. 4. TO CALIBRATE THE SCIENTIFIC UNDERSTANDING OF TIME WITH THE WELTANSCHAUUNG OF YAHADUT. 5. TO STUDY THE ZOHAR'S CONTRIBUTION OF, "WHAT IS TIME?" 6. TO REVIEW THE TALMUDIC DOCTRINE OF RETROCAUSALITY (LE'MAFREI'A) IN LIGHT OF CONTEMPORARY PHYSICS. 7. TO UNDERSTAND THE NATURE OF BEIN HA'SHEMASHOT (TWILIGHT). 8. TO BREATHE LIFE AND UNDERSTANDING INTO THE HOLY DAYS OF THE YEAR. 9. TO MAKE EACH MOMENT OF OUR LIVES PRECIOUS AND MEANINGFUL. THE AGGADIC PERSPECTIVES OF R. YEHUDAH B. R. SIMONE: THIS WORK WILL BE VOLUME 13 IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES.R. YEHUDAH B. R. SIMONE IS A PALESTINIAN AMORA WHO FLOURISHED DURING THE 3RD TO 4TH CENTURIES CE, AUTHORED AROUND 300 TEACHINGS, AND IS KNOWN AS A REMARKABLE TEACHER OF MIDRASH FROM A KABBALISTIC PERSPECTIVE.THE INSTITUTE BECAME INTERESTED IN HIS WORK BECAUSE OF HIS SIGNIFICANT INSIGHTS INTO THE NATURE OF TIME. FURTHER DELVING INTO HIS TEACHINGS REVEALED TREMENDOUS DEPTH AND INNOVATION, ESPECIALLY HIS FORMULATION OF A PRE-MESSIANIC NEW WORLD MODEL REVEALED TO THE PROPHET YESHAYAHU. 21668 1 1 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 1 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 0.00 X 0 0 0 ELLEN COHEN SECRETARY & TREASURER 10.00 0.00 X X 0 0 0 NACHMAN COHEN PRESIDENT 40.00 0.00 X X 0 0 0 0 0 0 0 0 0 0 0 50301 50301 64956 64956 86690 78984 7706 7706 7706 122963 0 0 72662 X 11700 11700 39475 39475 45000 45000 3563 3563 2252 2252 240 240 BOOKS, EDUCATIONAL MATE 3638 3638 FILING FEES 275 275 106143 21668 84475 0 27784 31001 1915691 2077932 1943475 2108933 0 0 X 0 0 0 0 1943475 2108933 1943475 2108933 1943475 2108933 16820 138858 9780 0 X 0 0 0 X 38808 51748 102051 37727 50301 280635 38808 51748 102051 37727 50301 280635 280635 68138 159694 57925 61508 64956 412221 2204 2204 695060 525 0.40380 0.42250 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2020 AMOUNT: $ 2,204. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 EQUITIES 871184 F FIXED INCOME 1129793 F STTAE OF ISRAEL BOND 76955 F 2077932 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. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 45,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,000.