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Nonprofit · EIN 13-3323392

TORAH LISHMAH INSTITUTE INC

Tax-exempt · YONKERS, NY 10705

Financials

$4K$146K2022$109K$239K2023$123K$106K2024
Revenue Expenses · by fiscal year end
Financials of TORAH LISHMAH INSTITUTE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$122,963$106,143$16,820$2,108,933$0$2,108,933
August 31, 2024990 (amended)$109,422$238,755-$129,333$1,943,475$0$1,943,475
August 31, 2023990$3,900$146,408-$142,508$1,847,490$0$1,847,490
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$50,301
Program service revenue
$0
Investment income
$72,662
Net gain from sales of assets
$7,706
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$11,700
Occupancy
$2,252
Travel
$240
Program services (functional)
$21,668
Management and general (functional)
$84,475

Balance sheet and other

Total assets, start of year
$1,943,475
Total assets, end of year
$2,108,933
Total liabilities, end of year
$0
Net assets, end of year
$2,108,933
Gross receipts
$201,947
Employees
0
Volunteers
0
Year formed
1985
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 August 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
CHAYA KEONIGSBERGDIRECTOR
Trustee or director
5$0
ELLEN COHENSECRETARY & TREASURER
Trustee or director, Officer
10$0
NACHMAN COHENPRESIDENT
Trustee or director, Officer
40$0
990 for the year ended August 31, 2024: 3 people
NameTitleHours / weekCompensation
NACHMAN COHENPRESIDENT
Trustee or director, Officer
40$100,000
ELLEN COHENSECRETARY & TREASURER
Trustee or director, Officer
20$75,000
CHAYA KEONIGSBERGDIRECTOR
Trustee or director
5$0
990 for the year ended August 31, 2023: 3 people
NameTitleHours / weekCompensation
ELLEN COHENSECRETARY & TREASURER
Trustee or director, Officer
20$75,000
CHAYA KEONIGSBERGDIRECTOR
Trustee or director
5$0
NACHMAN COHENPRESIDENT
Trustee or director, Officer
40$0

Address and contacts

Address (IRS master file)
25 CLIFTON AVE, YONKERS, NY 10705-3622
Principal officer (990 for 2024)
NACHMAN COHEN, 25 CLIFTON AVENUE, YONKERS, NY 10705
Signed the 990
NACHMAN COHEN, PRESIDENT
Phone
(914) 963-9448
Return prepared by
FRENDEL BROWN & WEISSMAN LLP CPA'S

Mission

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.

990 for the year ended August 31, 2025

Program accomplishments

  • 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).
    Expenses $21,668
  • 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.

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 August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
13-3323392
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1986
Accounting year ends
August
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,108,933
Income (IRS master file)
$201,947

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$122,963$106,143$2,108,933XML
990August 2024$109,422$238,755$1,943,475XML
990August 2023$3,900$146,408$1,847,490XML
990August 2022$465,887$97,387$1,808,843IRS
990August 2021–––IRS
990August 2020–––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 13-3323392).

Questions about TORAH LISHMAH INSTITUTE INC

What is the EIN of TORAH LISHMAH INSTITUTE INC?
The employer identification number (EIN) of TORAH LISHMAH INSTITUTE INC is 13-3323392.
Is TORAH LISHMAH INSTITUTE INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
Are donations to TORAH LISHMAH INSTITUTE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does TORAH LISHMAH INSTITUTE INC 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 TORAH LISHMAH INSTITUTE INC due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did TORAH LISHMAH INSTITUTE INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of TORAH LISHMAH INSTITUTE INC?
The 990 for the year ended August 31, 2025 names NACHMAN COHEN.
Who are the officers and directors of TORAH LISHMAH INSTITUTE INC?
The 990 for the year ended August 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does TORAH LISHMAH INSTITUTE INC have?
On its 990 for the year ended August 31, 2025 it reported revenue of $122,963, expenses of $106,143 and total assets of $2,108,933 at year end.

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