Nonprofit · EIN 46-3773475
GEMARA ACADEMY INC
Tax-exempt · BROOKLYN, NY 11213
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $205,801 | $193,956 | $11,845 | -$35,070 | $0 | -$35,070 |
| December 31, 2024 | 990 | $200,358 | $165,032 | $35,326 | -$46,915 | $0 | -$46,915 |
| December 31, 2023 | 990 | $107,787 | $156,823 | -$49,036 | -$82,241 | $0 | -$82,241 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $205,801
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $23,400
- Salaries, compensation and benefits (total)
- $27,104
- Professional fundraising fees
- $0
- Accounting fees
- $30,877
- Occupancy
- $23,948
- Travel
- $8,744
Balance sheet and other
- Total assets, start of year
- -$46,915
- Total assets, end of year
- -$35,070
- Total liabilities, end of year
- $0
- Net assets, end of year
- -$35,070
- Gross receipts
- $205,801
- Employees
- 1
- Year formed
- 2016
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHANANYA HOFFINGER | DIRECTOR Trustee or director | 30 | $0 |
| YOSEF Y RABIN | DIRECTOR Trustee or director | 30 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHANANYA HOFFINGER | DIRECTOR Trustee or director | 30 | $0 |
| YOSEF Y RABIN | DIRECTOR Trustee or director | 30 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHANANYA HOFFINGER | DIRECTOR Trustee or director | 30 | $0 |
| YOSEF Y RABIN | DIRECTOR Trustee or director | 30 | $0 |
Address and contacts
- Address (IRS master file)
- 888 MONTGOMERY ST APT A1, BROOKLYN, NY 11213-5601
- In care of
- % CHANANYA HOFFINGER
- Principal officer (990 for 2025)
- CHANANYA HOFFINGER, 446 LINDEN BLVD, BROOKLYN, NY 11203
- Signed the 990
- CHANANYA HOFFINGER, OFFICER
- Phone
- (347) 534-6153
- Return prepared by
- ARK TAX GROUP
Mission
The Gemara Academy seeks to facilitate the study of Talmud through a website that it has created which gives through a website that it has created which gives lessons on individual sections of the Talmud
Program accomplishments
- The Gemara Academy seeks to facilitate the study of Talmud through a website that it has created which gives through a website that it has created which gives lessons on individual sections of the Talmud
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 | 990 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
- 46-3773475
- 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)
- Public and societal benefit (W99)
- Assets (IRS master file)
- $35,070
- Income (IRS master file)
- $205,801
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $205,801 | $193,956 | -$35,070 | XML |
| 990 | December 2024 | $200,358 | $165,032 | -$46,915 | XML |
| 990 | December 2023 | $107,787 | $156,823 | -$82,241 | XML |
| 990 | December 2022 | $121,212 | $128,109 | -$33,205 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 46-3773475).
Questions about GEMARA ACADEMY INC
- What is the EIN of GEMARA ACADEMY INC?
- The employer identification number (EIN) of GEMARA ACADEMY INC is 46-3773475.
- Is GEMARA ACADEMY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to GEMARA ACADEMY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GEMARA ACADEMY 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 GEMARA ACADEMY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GEMARA ACADEMY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of GEMARA ACADEMY INC?
- The 990 for the year ended December 31, 2025 names CHANANYA HOFFINGER.
- Who are the officers and directors of GEMARA ACADEMY INC?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does GEMARA ACADEMY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $205,801, expenses of $193,956 and total assets of -$35,070 at year end.
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