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Nonprofit · EIN 26-1115517

SOUTH BEND KOLLEL INC

Tax-exempt · SOUTH BEND, IN 46614

Financials

$724K$407K2023$1M$573K2024
Revenue Expenses · by fiscal year end
Financials of SOUTH BEND KOLLEL INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
July 31, 2025990$1,040,546$573,161$467,385$1,048,793$0$1,048,793
December 31, 2023990$723,919$407,323$316,596$577,117$0$577,117
Financial details: 990 for the year ended July 31, 2025

Revenue

Contributions, gifts and grants
$563,480
Program service revenue
$0
Investment income
$482,451
Net rental income
-$5,385
Net gain from sales of assets
$51,891
Other revenue
-$5,385

Expenses

Grants and similar amounts paid
$455,066
Compensation of officers, directors and key employees
$57,745
Salaries, compensation and benefits (total)
$69,194
Professional fundraising fees
$0
Accounting fees
$1,235
Occupancy
$5,020
Program services (functional)
$573,161

Balance sheet and other

Total assets, start of year
$577,117
Total assets, end of year
$1,048,793
Total liabilities, end of year
$0
Net assets, end of year
$1,048,793
Land, buildings and equipment
$197,518
Publicly traded securities
$819,261
Net assets without donor restrictions
$1,048,793
Gross receipts
$1,181,375
Employees
1
Volunteers
12
Year formed
2007
State of legal domicile
IN

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 July 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
RAPHAEL POLLACKSECRETARY
Trustee or director, Officer
40$57,745
GERALD F LERMANPRESIDENT
Trustee or director, Officer
–$0
MICHAEL LERMANVICE PRESIDE
Trustee or director, Officer
–$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
RAPHAEL POLLACKSECRETARY
Trustee or director, Officer
40$48,000
GERALD F LERMANPRESIDENT
Trustee or director, Officer
0$0
MICHAEL LERMANVICE PRESIDE
Trustee or director, Officer
0$0

Address and contacts

Address (IRS master file)
3207 HIGH ST, SOUTH BEND, IN 46614-1953
Principal officer (990 for 2024)
GERALD F LERMAN
Signed the 990
GERALD F LERMAN, PRESIDENT
Phone
(574) 236-5130
Return prepared by
SILVER & COMPANY CPAS AND ADVISORS PC

Mission

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.

990 for the year ended July 31, 2025

Program accomplishments

  • INDIVIDUAL AND SMALL GROUP STUDY SESSIONS WITH COMMUNITY MEMBERS ON A VARIETY OF BIBLICAL AND LEGAL STUDIES.
    Expenses $573,161 · grants $455,066

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

Tax yearYear endedDueIRS public records
2025July 31, 2026December 15, 2026Not due yet
2024July 31, 2025December 15, 2025990 on file
2023July 31, 2024December 16, 2024Check at the IRS

IRS record

EIN
26-1115517
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
2008
Accounting year ends
July
Files
Form 990 or 990-EZ
Category (NTEE)
Religion-related (X20)
Assets (IRS master file)
$1,048,793
Income (IRS master file)
$1,181,375

Filing history

FormYear endedRevenueExpensesAssetsReturn
990July 2025$1,040,546$573,161$1,048,793XML
990December 2023$723,919$407,323$577,117XML
990July 2023$239,131$330,393$260,521IRS
990July 2022$347,092$384,800$351,783IRS
990July 2021$498,332$516,793$389,491IRS
990July 2020–––IRS
990July 2019–––IRS
990July 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 26-1115517).

Questions about SOUTH BEND KOLLEL INC

What is the EIN of SOUTH BEND KOLLEL INC?
The employer identification number (EIN) of SOUTH BEND KOLLEL INC is 26-1115517.
Is SOUTH BEND KOLLEL INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
Are donations to SOUTH BEND KOLLEL INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SOUTH BEND KOLLEL 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 SOUTH BEND KOLLEL INC due?
The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SOUTH BEND KOLLEL INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended July 2025.
Who is the principal officer of SOUTH BEND KOLLEL INC?
The 990 for the year ended July 31, 2025 names GERALD F LERMAN.
Who are the officers and directors of SOUTH BEND KOLLEL INC?
The 990 for the year ended July 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $57,745 (RAPHAEL POLLACK, SECRETARY).
How much revenue does SOUTH BEND KOLLEL INC have?
On its 990 for the year ended July 31, 2025 it reported revenue of $1,040,546, expenses of $573,161 and total assets of $1,048,793 at year end.

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