Nonprofit · EIN 26-1995974
MACHON LCHOSON MISHPAT INC
Tax-exempt · BROOKLYN, NY 11210
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $754,802 | $764,561 | -$9,759 | $79,280 | $75,217 | $4,063 |
| December 31, 2023 | 990 | $785,303 | $768,640 | $16,663 | $84,415 | $70,593 | $13,822 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $678,554
- Program service revenue
- $76,248
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $10,255
- Other salaries and wages
- $102,648
- Salaries, compensation and benefits (total)
- $385,357
- Professional fundraising fees
- $0
- Accounting fees
- $642
- Occupancy
- $152,408
- Travel
- $7,058
- Program services (functional)
- $756,342
- Fundraising (functional)
- $8,219
Balance sheet and other
- Total assets, start of year
- $84,415
- Total assets, end of year
- $79,280
- Total liabilities, end of year
- $75,217
- Net assets, end of year
- $4,063
- Net assets without donor restrictions
- $4,063
- Gross receipts
- $754,802
- Employees
- 5
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RABBI OTTO COHEN | DEAN Trustee or director, Officer | – | $0 |
| MOSHE HARTSTEIN | DIRECTOR Trustee or director, Officer | – | $0 |
| JOSEPH I KAZARNOVSKY | DIRECTOR Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RABBI OTTO COHEN | DEAN Trustee or director, Officer | 0 | $0 |
| MOSHE HARTSTEIN | DIRECTOR Trustee or director, Officer | – | $0 |
| JOSEPH I KAZARNOVSKY | DIRECTOR Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 3001 AVENUE M, BROOKLYN, NY 11210-4744
- Principal officer (990 for 2024)
- RABBI OTTO COHEN, 3673 BEDFORD AVENUE, BROOKLYN, NY 11229
- Signed the 990
- RABBI OTTO COHEN, DEAN
- Phone
- (877) 845-8455
- Website
- WWW.MACHONMISHPAT.COM
- Return prepared by
- ZELL & ETTINGER CPA'S
Mission
THE MACHON LCHOSHEN MISHPAT (MACHON) WAS ORGANIZED TO RAISE AWARENESS, EDUCATE AND PROVIDE RELATED SERVICES IN THE FIELD OF JEWISH BUSINESS LAW. SPECIFICALLY, AWARENESS AND PRACTICE OF HALACHA IN RELATION TO BUSINESS MATTERS BOTH DOMESTICALLY AND IN THE OFFICE (E.G. FINANCE, CONTRACTS, CONVEYANCE, DISPUTE RESOLUTION) IS PRACTICALLY NON-EXISTENT OR AT BEST MISUNDERSTOOD. THIS IS TRUE OF THE LAYMAN AS WELL AS PRACTICING PROFESSIONALS. IT IS OUR PURPOSE TO MAKE THE POPULATION AWARE OF THE APPLICABILITY OF HALACHA TO EVERYDAY BUSINESS MATTERS AND HOW MODERN BUSINESS AND HALACHA CAN AND SHOULD COEXIST AND THRIVE.
Program accomplishments
- THE MACHON LCHOSHEN MISHPAT (MACHON) WAS ORGANIZED TO RAISE AWARENESS, EDUCATE AND PROVIDE RELATED SERVICES IN THE FIELD OF JEWISH BUSINESS LAW.Expenses $756,342 · grants $10,255 · revenue $76,248
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1995974
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X30)
- Assets (IRS master file)
- $79,280
- Income (IRS master file)
- $754,802
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $754,802 | $764,561 | $79,280 | IRS |
| 990 | December 2023 | $785,303 | $768,640 | $84,415 | XML |
| 990 | December 2022 | $592,057 | $570,896 | $74,451 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 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 26-1995974).
Questions about MACHON LCHOSON MISHPAT INC
- What is the EIN of MACHON LCHOSON MISHPAT INC?
- The employer identification number (EIN) of MACHON LCHOSON MISHPAT INC is 26-1995974.
- Is MACHON LCHOSON MISHPAT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to MACHON LCHOSON MISHPAT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MACHON LCHOSON MISHPAT 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 MACHON LCHOSON MISHPAT INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MACHON LCHOSON MISHPAT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MACHON LCHOSON MISHPAT INC?
- The 990 for the year ended December 31, 2024 names RABBI OTTO COHEN.
- Who are the officers and directors of MACHON LCHOSON MISHPAT INC?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does MACHON LCHOSON MISHPAT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $754,802, expenses of $764,561 and total assets of $79,280 at year end.
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