Nonprofit · EIN 92-2196594
JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC
Tax-exempt · BROOKLYN, NY 11235
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $17,708 | $42,327 | -$24,619 | $1,003 | $0 | $1,003 |
| December 31, 2024 | 990 | $40,000 | $14,378 | $25,622 | $25,622 | $0 | $25,622 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,708
- 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
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $325
Balance sheet and other
- Total assets, start of year
- $25,622
- Total assets, end of year
- $1,003
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,003
- Gross receipts
- $17,708
- Employees
- 0
- Year formed
- 2023
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKHAIL EPSHTEYN | PRESIDENT Officer, Key employee, Former | 40 | $0 |
| SERGEI MIKHELSON | CHAIRMAN Key employee, Former | 40 | $0 |
| MARIIA ZIMINA | TREASURER Key employee, Former | 40 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKHAIL EPSHTEYN | PRESIDENT Officer, Key employee, Former | 40 | $0 |
| SERGEI MIKHELSON | CHAIRMAN Key employee, Former | 40 | $0 |
| MARIIA ZIMINA | TREASURER Key employee, Former | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 2546 E 13TH ST APT E1, BROOKLYN, NY 11235-4375
- Mailing address (990-N for 2023)
- 1944 BAYRIDGE PKWY STE 6, BROOKLYN NY 11204
- Principal officer (990 for 2025)
- MIKHAIL EPSHTEYN, 2546 EAST 13TH STREET STE E1, Brooklyn, NY 11235
- Principal officer (990-N for 2023)
- MIKHAIL EPSHTEYN, OREN STREET 17-9, HAIFA 3473601, IS
- Signed the 990
- MIKHAIL EPSHTEYN, PRESIDENT
- Phone
- (347) 888-2613
- Return prepared by
- Tree of Life Financial
Mission
EDUCATION SERVICE
Program accomplishments
- EDUCATION
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
IRS record
- EIN
- 92-2196594
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B05)
- Assets (IRS master file)
- $1,003
- Income (IRS master file)
- $17,708
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $17,708 | $42,327 | $1,003 | XML |
| 990 | December 2024 | $40,000 | $14,378 | $25,622 | XML |
| 990-N for 2023 Officer: MIKHAIL EPSHTEYN | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
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 92-2196594).
Questions about JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC
- What is the EIN of JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC?
- The employer identification number (EIN) of JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC is 92-2196594.
- Is JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES 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 JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES 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 JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC?
- The 990 for the year ended December 31, 2025 names MIKHAIL EPSHTEYN.
- Who are the officers and directors of JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does JANUSZ KORCZAK INSTITUTE FOR EDUCATIONAL ALTERNATIVES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $17,708, expenses of $42,327 and total assets of $1,003 at year end.
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