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Nonprofit · EIN 26-3711474

BAIS HAVAAD LINYONEI MISHPAT

Also known as INSTITUTE OF TALMUDIC LAW AND F

Tax-exempt (reinstated) · LAKEWOOD, NJ 08701

Financials

$2.2M$1.8M2022$2.5M$2.5M2023
Revenue Expenses · by fiscal year end
Financials of BAIS HAVAAD LINYONEI MISHPAT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2023990$2,542,430$2,463,725$78,705$4,595,615$3,401,876$1,193,739
December 31, 2022990$2,167,818$1,752,757$415,061$3,434,501$2,337,300$1,097,201
Financial details: 990 for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$2,003,080
Program service revenue
$539,350
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$262,621
Compensation of officers, directors and key employees
$200,285
Other salaries and wages
$368,451
Salaries, compensation and benefits (total)
$802,639
Professional fundraising fees
$87,367
Legal fees
$8,744
Accounting fees
$16,556
Occupancy
$67,297
Travel
$6,707
Depreciation
$99,538
Program services (functional)
$2,164,985
Management and general (functional)
$211,373
Fundraising (functional)
$87,367

Balance sheet and other

Total assets, start of year
$3,434,501
Total assets, end of year
$4,595,615
Total liabilities, end of year
$3,401,876
Net assets, end of year
$1,193,739
Land, buildings and equipment
$4,105,245
Gross receipts
$2,542,430
Employees
19
Year formed
2008
State of legal domicile
NJ

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, 2023, highest compensation first.

NameTitleHours / weekCompensation
Chaim Belsky–40$107,885
David GrossmanPresident
Officer
40$60,000
Miriam GrossmanVice President
Officer
40$32,400
Dov SoschinDirector
Officer
0$0
990 for the year ended December 31, 2022: 3 people
NameTitleHours / weekCompensation
David GrossmanPresident
Officer
40$62,308
Miriam GrossmanVice President
Officer
0$0
Dov SoschinDirector
Officer
0$0

Address and contacts

Address (IRS master file)
105 RIVER AVENUE BUILDING B, LAKEWOOD, NJ 08701-4267
In care of
% NECHAMA FRIEDMAN
Signed the 990
David Grossman, President
Phone
(732) 370-8529
Return prepared by
Yosef Y Manela CPA A Professional Corporation

Mission

Bais Havaad L'inyonei Mishpat's mission is to provide "halachic" legal services to Orthodox Jews. Even the simplest business deal can involve many complex legal, as well as "Halachic" issues. Halachah, as well as Halachic are references to the Jewish Code as set forth by both the Old Testament and espoused via the oral testament and thereafter documented in short form via the "Talmud. Orthodox Jews believe that when it comes to internal monetary disputes, Halachah overrides and supercedes both common and civil law. Unlike the American legal system, whose tenets are based upon sole logic and reason, Halachah is based upon an individual's combined duty to God as well as to his fellow man. The Orthodox Jew believes that a system of laws that are relegated solely to logic and reason will fail when there is no obligation to answer to a higher source. Under the Halakhah, man is not merely accountable to another party; he is far more accountable to God. Accordingly, this Organization's missio

990 for the year ended December 31, 2023

Program accomplishments

  • The primary program of the Organization is the Consult and Service Division. Rabbis who specialize in financial Halachic matters are available during business hours to offer hands-on pragmatic solutions to the myriad of financial and social issues which face the Torah Jew in his business environment, even when these matters are urgent and need to be addressed immediately.
    Expenses $2,028,568 · revenue $538,476
  • The Awareness and Education Department, through its various forms of media, seminars, and publications, has created an environment where the Halachic professional learns which questions to ask, when to ask them, and how to understand the response.
    Expenses $136,417
  • The Study and Research Division represents the core of the Bais HaVaad L'inyonei Mishpat. This division includes a group of over 100 affiliated Rabbis, who are also members of other recognized institutions in Israel and the United States. Together, These scholars supply the Halachic support so essential to the other departments.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025Not on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
26-3711474
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
2014
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Religion-related (X99)
Assets (IRS master file)
$4,595,615
Income (IRS master file)
$2,542,430

Revocation and reinstatement

Exemption revoked
May 15, 2011
Posted by the IRS
June 4, 2014
Reinstated
Effective May 15, 2011

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2023$2,542,430$2,463,725$4,595,615XML
990December 2022$2,167,818$1,752,757$3,434,501XML
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 26-3711474).

Questions about BAIS HAVAAD LINYONEI MISHPAT

What is the EIN of BAIS HAVAAD LINYONEI MISHPAT?
The employer identification number (EIN) of BAIS HAVAAD LINYONEI MISHPAT is 26-3711474.
Is BAIS HAVAAD LINYONEI MISHPAT tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective May 15, 2011.
Are donations to BAIS HAVAAD LINYONEI MISHPAT tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BAIS HAVAAD LINYONEI MISHPAT 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 BAIS HAVAAD LINYONEI MISHPAT 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 BAIS HAVAAD LINYONEI MISHPAT last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2023.
Who are the officers and directors of BAIS HAVAAD LINYONEI MISHPAT?
The 990 for the year ended December 31, 2023 lists 4 people; 3 received compensation from the organization, the highest $107,885 (Chaim Belsky).
How much revenue does BAIS HAVAAD LINYONEI MISHPAT have?
On its 990 for the year ended December 31, 2023 it reported revenue of $2,542,430, expenses of $2,463,725 and total assets of $4,595,615 at year end.

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