Nonprofit · EIN 13-2673756
RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY
Tax-exempt · NEW YORK, NY 10033
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $20,973,222 | $21,865,417 | -$892,195 | $141,194,082 | $2,874,009 | $138,320,073 |
| June 30, 2024 | 990 | $19,532,742 | $20,213,263 | -$680,521 | $138,488,316 | $2,105,231 | $136,383,085 |
| June 30, 2023 | 990 | $23,045,877 | $18,172,494 | $4,873,383 | $136,561,171 | $2,172,277 | $134,388,894 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $6,777,200
- Program service revenue
- $7,412,725
- Investment income
- $6,914,753
- Net gain from sales of assets
- $5,625,827
- Net income from fundraising events
- -$131,456
- Other revenue
- -$131,456
Expenses
- Grants and similar amounts paid
- $8,512,609
- Compensation of officers, directors and key employees
- $395,467
- Other salaries and wages
- $4,300,682
- Salaries, compensation and benefits (total)
- $7,718,186
- Professional fundraising fees
- $0
- Legal fees
- $1,108
- Accounting fees
- $64,150
- Occupancy
- $37,630
- Travel
- $18,641
- Depreciation
- $9,895
- Program services (functional)
- $19,207,887
- Management and general (functional)
- $2,523,860
- Fundraising (functional)
- $133,670
Balance sheet and other
- Total assets, start of year
- $138,488,316
- Total assets, end of year
- $141,194,082
- Total liabilities, end of year
- $2,874,009
- Net assets, end of year
- $138,320,073
- Land, buildings and equipment
- $241,028
- Publicly traded securities
- $45,716,673
- Net assets without donor restrictions
- -$791,205
- Net assets with donor restrictions
- $139,111,278
- Gross receipts
- $28,174,881
- Employees
- 64
- Volunteers
- 28
- Year formed
- 1897
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RABBI ARYEH LEBOWITZ | DEAN/DIRECTOR SEMIKHA Key employee | 35 | $148,835 | $106,061 |
| RABBI MARC PENNER | FORMER DEAN EMERITUS/DIRECTOR Former | 10 | $133,658 | $114,698 |
| RABBI RONALD SCHWARZBERG | PROGRAM DIRECTOR Highest-paid employee | 35 | $135,862 | $107,894 |
| RABBI EZRA SCHWARTZ | PROGRAM DIRECTOR Highest-paid employee | 35 | $100,807 | $98,044 |
| RABBI JOSHUA FLUG | DIRECTOR - TORAH RESEARCH Highest-paid employee | 35 | $68,521 | $97,968 |
| RABBI LAWRENCE ROTHWACHS | PROGRAM DIRECTOR Highest-paid employee | 35 | $92,911 | $53,966 |
| RABBI JACOB TAUBES | PROGRAM DIRECTOR Highest-paid employee | 35 | $93,408 | $52,178 |
| RABBI DR ARI D BERMAN | PRESIDENT/TRUSTEE Trustee or director | 5 | $0 | $0 |
| LANCE HIRT | BOARD CHAIR/TRUSTEE Trustee or director | 5 | $0 | $0 |
| JULIUS BERMAN | CHAIR EMERITUS/TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOEL M SCHREIBER | CHAIR EMERITUS/TRUSTEE Trustee or director | 1 | $0 | $0 |
| DR DAVID ARBESFELD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARVIN S BIENENFELD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NAHUM FELMAN | TREASURER/TRUSTEE Trustee or director | 1 | $0 | $0 |
| ELLIOT GIBBER | VICE CHAIR/TRUSTEE Trustee or director | 1 | $0 | $0 |
20 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR FELIX L GLAUBACH | TRUSTEE - DECEASED DEC 2024 Trustee or director | 1 | $0 |
| ALAN E GOLDBERG | TRUSTEE Trustee or director | 1 | $0 |
| HOWARD JONAS | TRUSTEE Trustee or director | 1 | $0 |
| BINYAMIN KAMINETZKY | TRUSTEE Trustee or director | 1 | $0 |
| RABBI SHIMON LAUFER | TRUSTEE Trustee or director | 1 | $0 |
| MOSES MARX | TRUSTEE Trustee or director | 1 | $0 |
| IRA MITZNER | TRUSTEE Trustee or director | 1 | $0 |
| HENRY ORLINSKY | TRUSTEE Trustee or director | 1 | $0 |
| DANIEL E POSNER | TRUSTEE Trustee or director | 1 | $0 |
| RABBI SOLOMON F RYBAK | TRUSTEE Trustee or director | 1 | $0 |
| CARMI SCHWARTZ | TRUSTEE Trustee or director | 1 | $0 |
| SAMUEL SHAPIRO | TRUSTEE Trustee or director | 1 | $0 |
| MOSHAEL J STRAUS | TRUSTEE Trustee or director | 1 | $0 |
| RABBI DANIEL TURKEL | TRUSTEE Trustee or director | 1 | $0 |
| RABBI AARON WALFISH | TRUSTEE Trustee or director | 1 | $0 |
| CHAIM H WIETSCHNER | TRUSTEE Trustee or director | 1 | $0 |
| RABBI SHIMON WOLF | TRUSTEE Trustee or director | 1 | $0 |
| KENNETH A ZITTER | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL D SCHREIBER | VP BUSINESS AFFAIRS - CFO Officer | 5 | $0 |
| ANDREW J LAUER | VP/GENERAL COUNSEL Officer | 10 | $0 |
990 for the year ended June 30, 2024: 37 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RABBI MARC PENNER | DEAN - THRU JUNE 2024 Key employee | 35 | $176,375 | $139,923 |
| RABBI RONALD SCHWARZBERG | PROGRAM DIRECTOR Highest-paid employee | 35 | $137,690 | $106,259 |
| RABBI ARYEH LEBOWITZ | DEAN/DIRECTOR SEMIKHA Highest-paid employee | 35 | $119,698 | $121,996 |
| RABBI EZRA SCHWARTZ | PROGRAM DIRECTOR Highest-paid employee | 35 | $99,245 | $99,224 |
| RABBI JOSHUA FLUG | DIRECTOR - TORAH RESEARCH Highest-paid employee | 35 | $60,397 | $95,689 |
| RABBI JUDAH CHANALES | PROGRAM DIRECTOR Highest-paid employee | 35 | $95,050 | $57,066 |
| RABBI DR ARI D BERMAN | PRESIDENT/TRUSTEE Trustee or director | 5 | $0 | $0 |
| LANCE HIRT | BOARD CHAIR/TRUSTEE Trustee or director | 5 | $0 | $0 |
| CHAIM H WIETSCHNER | TREASURER/TRUSTEE Trustee or director | 1 | $0 | $0 |
| JULIUS BERMAN | CHAIR EMERITUS/TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOEL M SCHREIBER | CHAIR EMERITUS/TRUSTEE Trustee or director | 1 | $0 | $0 |
| DR DAVID ARBESFELD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI HOWARD S BALTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARVIN S BIENENFELD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NAHUM FELMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ELLIOT GIBBER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DR FELIX L GLAUBACH | TRUSTEE - DECEASED DEC 2024 Trustee or director | 1 | $0 | $0 |
| ALAN E GOLDBERG | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL JESSELSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HOWARD JONAS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BINYAMIN KAMINETZKY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI SHIMON LAUFER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MOSES MARX | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LEON MEYERS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| IRA MITZNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HENRY ORLINSKY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DANIEL E POSNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ERIC ROTHNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI SOLOMON F RYBAK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CARMI SCHWARTZ | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MOSHAEL J STRAUS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI DANIEL TURKEL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI AARON WALFISH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI SHIMON WOLF | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KENNETH A ZITTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL D SCHREIBER | VP BUSINESS AFFAIRS - CFO Officer | 1 | $0 | $0 |
| ANDREW J LAUER | VP/GENERAL COUNSEL Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 39 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RABBI MARC PENNER | DEAN Key employee | 35 | $190,895 | $115,700 |
| RABBI ARYEH LEBOWITZ | DIRECTOR - SEMIKHA Highest-paid employee | 35 | $117,950 | $145,894 |
| RABBI RONALD SCHWARZBERG | PROGRAM DIRECTOR Highest-paid employee | 35 | $141,503 | $96,726 |
| RABBI EZRA SCHWARTZ | PROGRAM DIRECTOR Highest-paid employee | 35 | $94,030 | $82,538 |
| RABBI LAWRENCE ROTHWACHS | PROGRAM DIRECTOR Highest-paid employee | 35 | $121,691 | $45,704 |
| RABBI JOSHUA FLUG | DIRECTOR - TORAH RESEARCH Highest-paid employee | 35 | $60,959 | $89,696 |
| RABBI DR ARI D BERMAN | PRESIDENT/TRUSTEE Trustee or director | 5 | $0 | $0 |
| LANCE HIRT | BOARD CHAIR/TRUSTEE Trustee or director | 5 | $0 | $0 |
| DR WILLIAM J SCHWARTZ | SECRETARY/TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHAIM H WIETSCHNER | TREASURER/TRUSTEE Trustee or director | 1 | $0 | $0 |
| JULIUS BERMAN | CHAIR EMERITUS/TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOEL M SCHREIBER | CHAIR EMERITUS/TRUSTEE Trustee or director | 1 | $0 | $0 |
| DR DAVID ARBESFELD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI HOWARD S BALTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARVIN S BIENENFELD | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LUDWIG BRAVMANN | TRUSTEE - DECEASED NOV 2022 Trustee or director | 1 | $0 | $0 |
| NAHUM FELMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ELLIOT GIBBER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DR FELIX L GLAUBACH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ALAN E GOLDBERG | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL JESSELSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HOWARD JONAS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BINYAMIN KAMINETZKY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI SHIMON LAUFER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MOSES MARX | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LEON MEYERS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HENRY ORLINSKY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DANIEL E POSNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ERIC ROTHNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI SOLOMON F RYBAK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CARMI SCHWARTZ | TRUSTEE Trustee or director | 1 | $0 | $0 |
| IRWIN SHAPIRO | TRUSTEE - Deceased Dec 2022 Trustee or director | 1 | $0 | $0 |
| MOSHAEL J STRAUS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI DANIEL TURKEL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI AARON WALFISH | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RABBI SHIMON WOLF | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KENNETH A ZITTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JACOB HARMAN | VP BUS. AFFAIRS-CFO-June 2022 Officer | 1 | $0 | $0 |
| ANDREW J LAUER | VP/GENERAL COUNSEL Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2540 AMSTERDAM AVE, NEW YORK, NY 10033-2807
- In care of
- % ALAN KLUGER
- Principal officer (990 for 2024)
- RABBI Andrew Lauer, 2540 AMSTERDAM AVENUE, NEW YORK, NY 10033
- Signed the 990
- ALAN KLUGER, DIRECTOR OF TAX
- Phone
- (646) 592-4005
- Website
- WWW.YU.EDU/RIETS
- Return prepared by
- PwC US Tax LLP
Mission
TO PREPARE STUDENTS FOR THE RABBINATE AND TO ISSUE THE TRADITIONAL CERTIFICATE OF ORDINATION IN CONNECTION THEREWITH. THE SEMINARY IS AUTHORIZED TO CONFER THE DEGREE OF MASTER OF HEBREW LITERATURE (M.H.L.), DOCTOR OF HEBREW LITERATURE (D.H.L.), MASTER OF RELIGIOUS EDUCATION (M.R.ED.), AND DOCTOR OF RELIGIOUS EDUCATION (D.R.ED.), IN CONFORMITY WITH RULES OF THE BOARD OF REGENTS OF THE UNIVERSITY OF THE STATE OF NEW YORK AND THE REGULATIONS OF THE COMMISSIONER OF EDUCATION OF THE STATE OF NEW YORK FOR THE REGISTRATION OF INSTITUTIONS OF HIGHER EDUCATION.
Program accomplishments
- RABBINICAL AND JUDAIC STUDY PROGRAMS, COMMUNITY LEARNING AND EDUCATION AND LEADERSHIP TRAINING PROGRAMS.Expenses $19,207,887 · grants $8,512,609 · revenue $7,412,725
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 13-2673756
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B500)
- Assets (IRS master file)
- $141,194,082
- Income (IRS master file)
- $28,174,881
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $20,973,222 | $21,865,417 | $141,194,082 | IRS |
| 990 | June 2024 | $19,532,742 | $20,213,263 | $138,488,316 | IRS |
| 990 | June 2023 | $23,045,877 | $18,172,494 | $136,561,171 | XML |
| 990 | June 2022 | $32,501,491 | $19,166,798 | $139,694,914 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-2673756).
Questions about RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY
- What is the EIN of RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY is 13-2673756.
- Is RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY?
- The 990 for the year ended June 30, 2025 names RABBI Andrew Lauer.
- Who are the officers and directors of RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY?
- The 990 for the year ended June 30, 2025 lists 35 people; 7 received compensation from the organization, the highest $148,835 (RABBI ARYEH LEBOWITZ, DEAN/DIRECTOR SEMIKHA).
- How much revenue does RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $20,973,222, expenses of $21,865,417 and total assets of $141,194,082 at year end.
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