Civic Intelligence

Yeshiva University

990 • Fiscal year 2024 • EIN 13-1624225

Jul 01, 2023 to Jun 30, 2024 • Filed on May 14, 2025

500 West 185th StreetNew York, NY 10033

(646) 592-4005

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.51x

Higher debt load relative to assets than 69% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

1.29x

Higher debt load relative to revenue than 79% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Net Margin

16th percentile

-8.5%

Higher net margin than 16% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

61st percentile

$1,074,961

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Source year 2024

Asset Growth

20th percentile

-0.3%

Faster asset growth than 20% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

3.1%

Faster revenue growth than 28% of similar nonprofits.

2024 filings • 501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Assets

Down

$997,185,983

Down $2,768,362 (-0.3%) from 2023

Net Assets

Down

$490,138,571

Down $23,156,327 (-4.5%) from 2023

Liabilities

Up

$507,047,412

Up $20,387,965 (+4.2%) from 2023

Revenue

Up

$394,227,866

Up $11,780,029 (+3.1%) from 2023

Expenses

Up

$427,869,613

Up $37,150,794 (+9.5%) from 2023

Net Income

Down

-$33,641,747

Down $25,370,765 (-307%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0B$2.0B$1.0B$0Assets 2010: $2,041,416,987Liabilities 2010: $519,115,719Net Assets 2010: $1,522,301,2682010Assets 2011: $2,041,555,565Liabilities 2011: $528,769,642Net Assets 2011: $1,512,785,9232011Assets 2012: $2,188,096,002Liabilities 2012: $648,414,953Net Assets 2012: $1,539,681,0492012Assets 2013: $2,195,350,642Liabilities 2013: $707,618,357Net Assets 2013: $1,487,732,2852013Assets 2014: $2,069,067,380Liabilities 2014: $683,293,876Net Assets 2014: $1,385,773,5042014Assets 2015: $1,883,222,144Liabilities 2015: $703,780,595Net Assets 2015: $1,179,441,5492015Assets 2016: $1,067,566,271Liabilities 2016: $506,856,236Net Assets 2016: $560,710,0352016Assets 2017: $1,031,314,954Liabilities 2017: $434,404,553Net Assets 2017: $596,910,4012017Assets 2018: $968,596,074Liabilities 2018: $412,181,453Net Assets 2018: $556,414,6212018Assets 2019: $917,053,743Liabilities 2019: $392,527,059Net Assets 2019: $524,526,6842019Assets 2020: $875,469,518Liabilities 2020: $384,101,775Net Assets 2020: $491,367,7432020Assets 2021: $1,047,363,651Liabilities 2021: $435,420,093Net Assets 2021: $611,943,5582021Assets 2022: $958,920,609Liabilities 2022: $427,132,390Net Assets 2022: $531,788,2192022Assets 2023: $999,954,345Liabilities 2023: $486,659,447Net Assets 2023: $513,294,8982023Assets 2024: $997,185,983Liabilities 2024: $507,047,412Net Assets 2024: $490,138,5712024

Highlighted filing

2024

Assets$997,185,983
Liabilities$507,047,412
Net Assets$490,138,571

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0B$500M$0-$500MExpenses 2010: $752,220,5092010Expenses 2011: $759,986,7022011Expenses 2012: $776,963,8042012Revenue 2013: $704,895,062Expenses 2013: $802,993,072Net Income 2013: -$98,098,0102013Revenue 2014: $703,820,236Expenses 2014: $855,371,878Net Income 2014: -$151,551,6422014Revenue 2015: $583,208,881Expenses 2015: $789,396,645Net Income 2015: -$206,187,7642015Revenue 2016: $316,543,814Expenses 2016: $375,600,937Net Income 2016: -$59,057,1232016Revenue 2017: $320,328,974Expenses 2017: $307,702,248Net Income 2017: $12,626,7262017Revenue 2018: $273,660,340Expenses 2018: $334,233,640Net Income 2018: -$60,573,3002018Revenue 2019: $338,809,038Expenses 2019: $333,971,632Net Income 2019: $4,837,4062019Revenue 2020: $313,974,097Expenses 2020: $347,188,571Net Income 2020: -$33,214,4742020Revenue 2021: $354,803,319Expenses 2021: $336,722,937Net Income 2021: $18,080,3822021Revenue 2022: $385,564,431Expenses 2022: $360,166,046Net Income 2022: $25,398,3852022Revenue 2023: $382,447,837Expenses 2023: $390,718,819Net Income 2023: -$8,270,9822023Revenue 2024: $394,227,866Expenses 2024: $427,869,613Net Income 2024: -$33,641,7472024

Highlighted filing

2024

Revenue$394,227,866
Expenses$427,869,613
Net Income-$33,641,747
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$796,555,728
Mission and Program Overview

Mission

The university is composed of several colleges and schools providing undergraduate, graduate, professional and post-doctoral education and training and research and clinical programs. (see sch o)

The university is composed of several colleges and schools providing education, training, research and clinical programs. See schedule o.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$363,646,812$352,037,107▼ $11,609,705
Land, Buildings, and Equipment, Net$179,891,083$191,095,528▲ $11,204,445
Investments in Publicly Traded Securities$130,568,882$128,785,948▼ $1,782,934
Pledges and Grants Receivable$126,141,442$85,800,768▼ $40,340,674
Prepaid Expenses and Deferred Charges$55,461,529$58,811,413▲ $3,349,884
Investments Program Related$37,888,150$36,519,756▼ $1,368,394
Savings and Temporary Cash Investments$22,145,601$22,098,512▼ $47,089
Cash and Non-Interest-Bearing Accounts$1,108,726$3,416,855▲ $2,308,129
Other Notes and Loans Receivable, Net$559,479$529,965▼ $29,514
Accounts Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$999,954,345$997,185,983▼ $2,768,362
Other Assets Total$82,542,641$118,090,131▲ $35,547,490
Liabilities
Other Liabilities$153,026,854$169,737,044▲ $16,710,190
Tax Exempt Bond Liabilities$152,845,000$152,845,000→ $0
Mortgage Notes Payable Secured by Investment Property$134,991,300$132,795,710▼ $2,195,590
Accounts Payable and Accrued Expenses$38,265,494$41,861,562▲ $3,596,068
Deferred Revenue$7,530,799$9,808,096▲ $2,277,297
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Total Liabilities$486,659,447$507,047,412▲ $20,387,965
Net Assets / Fund Balance
Net Assets With Donor Restrictions$609,743,943$597,696,846▼ $12,047,097
Net Assets Without Donor Restrictions$-96,449,045$-107,558,275▼ $11,109,230
Total Net Assets Fund Balance$513,294,898$490,138,571▼ $23,156,327
Total Liabilities and Net Assets / Fund Balance$999,954,345$997,185,983▼ $2,768,362

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$165,355,888$282,631,088$447,986,976
Equipment$12,187,554$8,541,280$20,728,834
Land$13,552,086-$13,552,086
Leasehold Improvements$0$0$0
Other Assets Org$13,232,383--
Other Securities$352,037,107--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$470,157,472$9,816,745▲ $26,840,730$22,564,509$466,601,559
2022$484,042,234$4,955,523▲ $23,518,145$24,146,764$470,157,472
2021$542,363,183$6,927,622▼ $41,549,855$11,643,622$484,042,234
2020$442,165,338$7,869,681▲ $127,541,828$16,272,447$542,363,183
2019$471,645,736$4,741,205▲ $22,310,543$44,072,742$442,165,338
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rabbi Dr Ari D BermanTrustee - PresidentFT$763,985$310,976$1,074,961
Andrew J LauerVP/secty/general CounselFT$454,481$207,400$661,881
Ahron HerringChief Investment OfficerFT$497,740$77,548$575,288
Melanie LeslieDean - Cardozo Law SchoolFT$464,466$65,147$529,613
Noam WassermanDean - Syms Business SchoolFT$457,500$68,507$526,007
Patrick GallagherVP Admin ServicesFT$430,275$58,032$488,307
Doron SternVP Mktng/communicationsFT$417,285$64,866$482,151
Selma BotmanProvost - VP Academic AffairsFT$450,000$24,968$474,968
Michael SchreiberVP Bus. Affairs/CFOFT$376,603$91,640$468,243
Danielle WozniakVP Global Bus DevFT$378,899$69,680$448,579
Susan MeyersVP Inst. AdvancementFT$341,395$78,240$419,635
Julie SchreierVP/chief of StaffFT$315,370$98,929$414,299
Myriam GillesProfessor/directorFT$344,920$68,807$413,727
David RudenstineProfessorFT$384,191$22,157$406,348
Herbert DobrinskyVP University AffairsFT$280,670$54,963$335,633

Board Members and Trustees

NameTitle
Ira M MitznerBoard Chairman/trustee
Henry KresselChair Emeritus/trustee
Morry J WeissChair Emeritus/trustee
Moshael J StrausChair Emeritus/trustee
Michael D KatzVice Chairman & Trustee
Elliot GibberVice Chairman/trustee
Philip FriedmanVice Chairman/trustee
Shira YoshorTreasurer & Trustee
Andrew HerensteinTrustee
Benjamin HellerTrustee
Chella SafraTrustee
David J NagelTrustee
Henry RosenbergTrustee
Ira DizengoffTrustee
J Philip RosenTrustee
Janet HodTrustee
Jay SchottensteinTrustee
Joshua L MussTrustee
Julius BermanTrustee
Lance HirtTrustee
Marjorie Diener BelndenTrustee
Mark SilberTrustee
Mark WilfTrustee
Marvin S BienenfeldTrustee
Matthew MarylesTrustee
Michael GamsonTrustee
Miriam GoldbergTrustee
Mitchel R JuliusTrustee
Zygmunt WilfTrustee
Dr Felix L GlaubachTrustee - Until December 2024
Michael JesselsonTrustee - Until March 2024
Senator Joseph LiebermanTrustee-deceaed March 2024
Robert M BerenTrustee-deceased August 2023

Highest Paid Contractors

ContractorServicesLocationCompensation
Securitas Security ServicesSecurity Services1412 BROADWAY, New York, NY 10018$11,430,461
Everspring INCEducation123 NORTH WALKER DRIVE, Chicago, IL 60606$4,484,853
Pro Line ContractingConstruction1950 PAULDING AVENUE, Bronx, NY 10462$3,129,463
Jrm Construction ManagementConstruction242 WEST 36TH STREET, New York, NY 10018$2,049,710
Centennial ElevatorConstruction2435 47TH STREET, Astoria, NY 11103$1,849,638
Revenue and Support

Revenue Composition

Contributions and Grants
$54,462,435
Program Service Revenue
$315,584,148
Investment Income
$21,374,980
Other Revenue
$2,806,303
All Other Contributions
$46,328,905
Change in Net Assets
$-33,641,747

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded44$3,831,526Fair Market Value (FMV)
Total Noncash Contributions44$3,831,526-

Audited Revenue Reconciliation

Revenue per Audited Statements
$389,661,308
Revenue Not Reported on Financial Statements
$4,566,558
Revenue Not Reported on Form 990
$-101,241,936
Other Revenue Adjustments
$1,825,251
Total Revenue per Audited Statements
$288,419,372
Total Revenue per Form 990
$394,227,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$173,673,984
Other Expenses$132,704,707
Grants and Similar Amounts Paid$121,305,749
Total Fundraising Expense$9,773,500
Professional Fundraising Fees$185,173

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,817,871$10,470,889$5,597,347$130,886,107
Grants to Domestic Individuals$116,307,423--$116,307,423
Other Employee Benefits$19,172,360$1,783,475$1,337,607$22,293,442
Other Expenses$14,964,286$3,510,141$0$18,474,427
Information Technology$11,653,132$2,767,619$145,664$14,566,415
Interest$10,894,858$2,555,584-$13,450,442
Occupancy$9,251,725$2,170,558$1,705$11,423,988
Depreciation Depletion$9,205,848$2,159,396-$11,365,244
Payroll Taxes$8,431,996$784,372$588,279$9,804,647
Fees for Services Other$2,232,347$5,607,929-$7,840,276
Office Expenses$5,386,241$1,334,906$304,675$7,025,822
All Other Expenses$4,287,450$1,124,918$508,254$5,920,622
Pension Plan Contributions$4,905,580$456,333$342,250$5,704,163
Current Officers, Directors, Trustees, and Key Employees$4,080,150$453,350$452,125$4,985,625
Insurance$3,994,924$937,081-$4,932,005
Foreign Grants$4,748,826--$4,748,826
Advertising$3,103,377$749,491$91,823$3,944,691
Travel$2,412,884$572,953$29,703$3,015,540
Fees for Service Investment Mgmnt Fees-$2,741,307-$2,741,307
Fees for Services Accounting-$1,345,685-$1,345,685
Fees for Services Legal-$1,175,038-$1,175,038
Conferences and Meetings$821,354$193,707$4,450$1,019,511
Fees for Services Lobbying-$345,900-$345,900
Grants to Domestic Orgs$249,500--$249,500
Fees for Services Professional Fundraising--$185,173$185,173
Total Functional Expenses$370,273,100$47,823,013$9,773,500$427,869,613

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$427,869,613
Total Expenses per Audited Statements$311,427,379
Expenses per Audited Statements$311,422,351
Expenses Not Reported on Financial Statements$116,447,262
Other Expense Adjustments$113,705,955
Expenses Not Reported on Form 990$5,028
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Innocence ProjectNew York, NY501(c)(3)Public Policy$177,000
Yeshiva University High SchoolsNew York, NY501(c)(3)Education$29,000
Akiba Yavneh AcademyDallas, TX501(c)(3)Education$14,500
Chabad of North TexasDallas, TX501(c)(3)Education$14,500
Machne IsraelBrooklyn, NY501(c)(3)Education$14,500

International Summary

Offices
3
Employees
41
Spending
$137,720,093

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestmentsN/a00$116,295,494
Europe (Including Iceland and Greenland)InvestmentsN/a00$12,085,960
Middle East and North AfricaGrantmakingN/a10$4,330,771
Middle East and North AfricaProgram ServicesEducation135$3,874,409
North AmericaGrantmakingN/a16$418,116
South AsiaProgram ServicesEducation00$332,210
Europe (Including Iceland and Greenland)Program ServicesEducation00$191,184
North AmericaProgram ServicesEducation00$122,741
East Asia and the PacificProgram ServicesEducation00$69,208
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$500,180
Professional Fundraising Fees$185,173
Fundraising Gross Income$55,230
Gaming Direct Expenses$0
Gaming Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hanukkah Dinner$2,179,640$55,230$110,494$-55,264
Total Events$2,179,640$55,230$500,180$-444,950
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$59,219,854
Donor Assets Held for Others$35,477,072
Assets Held for Aecom, Inc.$32,370,319
457b Plan Dfd Compensation Lia$15,406,930
Life Income and Other Liabilit$14,526,061
Asset Retirement Obligation$9,076,404
Refundable Advances From US Go$2,062,927
Due to Bcbs$1,597,477

Bond Issues

BondIssuerIssuedIssue PricePurpose
ADormitory Authority of the State of New York2009-07-23$142,206,373Refunding of 1998 and cap expendit
CDormitory Authority of the State of New York2022-07-20$132,662,774REFUNDING OF 2009 + 2011
BDormitory Authority of the State of New York2011-08-20$93,390,365Refunding 2001 and cap expenditure
DDormitory Authority of State of New York2022-07-20$20,182,225NEW CAPITAL EXPENDITURE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$142,206,373$16,773,696$12,820,000$1,495,130
C$132,952,737$0$0$1,379,278
B$93,390,365$45,027,516$6,545,000$1,568,989
D$20,016,505$0$0$209,832

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Core Form 990, Part VI, Section A, Line 7A - Members

In accordance with article i-3 of the yeshiva university by-laws of the board of the board of trustees, the respective chairs of the boards of the rabbi isaac elchanan theological seminary ("riets") and the benjamin n. Cardozo school of law ("cardozo") serve as ex officio voting members of the yeshiva university board of trustees. Riets is a separately incorporated section 501(c)(3) tax-exempt organization. Cardozo is a constituent school that operates as part of yeshiva university. Such individuals remain on the yeshiva university board of trustees as long as they remain as chair of his or her respective board.

Core Form 990, Part VI, Section A, Line 11B - Form 990 Review

Yeshiva university's form 990 was reviewed and signed by an independent accounting firm based on a draft return prepared by the university's finance department and director of tax. The draft return was reviewed by the university's chief financial officer and the university's office of general counsel. The final version of the form 990 was made available to the board of trustees via a secure web site prior to filing with the internal revenue service. The form 990, as filed, is made available to the public in accordance with internal revenue service rules and regulations.

Core Form 990, Part VI, Section B, Line 12C - Conflict of Interest Policy

The university's conflict of interest policy - which was approved by the board of trustees - applies to all members of the university's board of trustees, all members of the boards of overseers of the university's constituent schools, all persons who serve on a university board committee or a committee of a constituent school's board, and to officers and select employees of the university, as designated by the general counsel (collectively, the "covered persons"). The policy provides that covered persons are to act at all times in a manner consistent with their responsibilities to the university and avoid circumstances in which their financial or other ties to outside entities could present an actual, potential or apparent conflict of interest or impair the university's reputation. Further, all covered persons are not to engage in business with the university. In the case of a rare exception, the governance committee of the board of trustees will review the facts and, if it is in the university's best interests, approve such exceptions. Conflict waiver requests considered by the committee, whether or not approved, are reported to the board of trustees. Questions as to whether a transaction constitutes a related party transaction with respect to covered persons are resolved by the university's governance committee and the president in consultation with the general counsel. Covered persons are required to complete, sign and submit to the general counsel an annual disclosure statement; to promptly notify the general counsel of any change in the information previously reported on such person's disclosure statement; and to furnish supplemental information and/or confirm the continued accuracy of the current disclosure statement, if requested by the general counsel. The board's governance committee, in consultation with the general counsel, has the authority to address non-compliance with the disclosure requirements or any other provision of the conflict of interest policy; and may recommend the removal of such non-complying covered person or other appropriate sanction. In addition, a covered person who believes a current, pending or proposed transaction would constitute a related party transaction or otherwise constitute an actual, potential or apparent conflict of interest, is required to promptly disclose to the general counsel and to the chair of each board and committee of which the covered person is a member, the existence of the conflict (or appearance of conflict) and other material information that the covered person may have regarding the transaction. New covered persons are provided with a copy of the conflict of interest policy and disclosure statement. The details of the policy and its requirements are reviewed with them. The general counsel maintains a database of disclosure statements and a system for monitoring current, pending and proposed transactions for potential related party transactions based on the disclosures made in each covered person's annual disclosure statement and any periodic updates submitted pursuant to the policy. In addition to the conflict of interest policy above for covered persons, university employees are also subject to additional conflict of interest reporting requirements as set forth in the university employee handbook.

Core Form 990, Part VI, Section B, Line 15 - Compensation Determination

The compensation of all employees earning in excess of a specified threshold salary level, as well as all of yeshiva university's officers and key employees, is reviewed by the university's compensation committee of the board of trustees. The independent members of the committee conduct a detailed review and approval of such compensation utilizing comparability data from third party salary surveys, form 990 salary disclosures from other organizations, and/or compensation studies prepared by an independent third party consulting firm. Contemporaneous documentation of the committee's deliberations and decisions are made part of the committee's written minutes. In accordance with irs rules and regulations, the university has also received opinions from independent third party compensation consultants that the compensation and benefits of its officers and key employees are reasonable.

Core Form 990, Part VI, Section C, Line 19 - Public Disclosure

Yeshiva university does not currently make its governing documents or conflict of interest policy available to the public. It's audited financial statements are available to the public on the university's website at www.yu.edu. The university makes it's form 990 and 990-t available to the public in accordance with internal revenue service rules and regulations.

Core Form 990, Part VI, Section A, Line 2 - Board Member Relationships

Zygmunt wilf and mark wilf have a family and business relationship. Jay schottenstein and michael jesselson have a business relationship.

Form 990, Part VII - Average Hours Per Week

The average hours per week listed for the officers, key employees and highest paid employees represents yeshiva university's official work week. However, in practice, such individuals work significantly more hours per week and are expected to be available for university business.

Filing and Contact Details

Filer

Filer Name
Yeshiva University
EIN
13-1624225
In Care Of
% ALAN KLUGER
Phone
6465924005
Address
500 WEST 185TH STREET, NEW YORK, NY 10033

Signing Officer

Name
Alan Kluger
Title
Director of Tax
Phone
6465924005
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rabbi Dr Ari D Berman
Formed
1897
Legal Domicile
Ny
Voting Board Members
31
Independent Board Members
30
Employees
3,061
Volunteers
30

Preparer

Firm
PwC US Tax LLP
Address
2001 MARKET ST SUITE 1800, PHILADELPHIA, PA 19103
Preparer
Sapna P Vasu
Phone
2673303000
Supplemental Narrative

Additional Explanations

Core Form 990, Part I, Line 6 - Volunteers

In addition to the board members who serve without compensation, the university utilizes many volunteers in the conduct of its activities. However, it does not track the number of these additional volunteers.

Core Form 990, Part III, Line 1 and Line 3

Line 1 - organization mission, vision and values mission the mission of the world's flagship jewish university is to educate, empower, and inspire our students to become the next generation of leaders, guided at all times by our core values. We do this through a transformational, world class, and interdisciplinary education that is deep and broad and that cultivates in our students a sense of meaning, purpose and drive to make the world a better place for themsleves and future generations. Vision yeshiva university is a unique ecosystem of educational institutions and resources that prepares the next generation of leaders with jewish values and market-ready skills to achieve great success in their personal and professional lives, endowing them with both the will and wherewithal to transform the jewish world and broader society for the better. Values - the five torot - at yeshiva university, our five core torah values comprise our moral compass and guide us toward a better future. Torat emet we believe in truth, and humanity's ability to discover it. The pursuit of truth has always been the driving force behind advances in human understanding, from socrates' wanderings through the streets of athens to the innovations of the industrial revolution. People of faith, who believe in a divine author of creation, believe that the act of discovery is sacred, whether in the realm of philosophy, physics, economics, or the study of the human mind. The jewish people in particular affirm that, beginning with the revelation of the torah at mount sinai, god entrusted eternal teachings and values to us that we must cherish and study diligently above all else for they represent the terms of the special covenant that god made with us. All people, regardless of their faith or background, should value the accumulation of knowledge because it is the way to truth, and a prerequisite to human growth. Torat chaim we believe in bringing values to life. Jewish thought asserts that truth is made available to human beings not simply so they can marvel at it, but so that they can use it. Students studying literature, computer science, law, psychology, or anything else, are expected to take what they learn and implement it within their own lives, and apply it to the real world around them. When people see a problem that needs addressing, their responsibility is to draw upon the truths they uncovered during their studies in finding a solution. They must live truth in the real world, not simply study it in the classroom. Torat adam we believe in the infinite worth of each and every human being. Judaic tradition first introduced to the world the radical proposition that each individual is created in the divine image, and accordingly possesses incalculable worth and value. The unique talents and skills that each individual possesses are a reflection of this divine image, and it is therefore a sacred task to hone and develop them. The vast, expansive human diversity that results from this process is not a challenge, but a blessing. Each of us has our own path to greatness. Torat chesed we believe in the responsibility to reach out to others in compassion. Even as we recognize the opportunities of human diversity, jewish tradition emphasizes the importance of common obligations. In particular, every human being is given the same responsibility to use their unique gifts in the service of others; to care for our fellow human beings; to reach out to them in thoughtfulness, kindness and sensitivity, and to form a connected community. Torat zion we believe that humanity's purpose is to transform our world for the better and move history forward. In jewish thought, the concept of redemption represents the conviction that while we live in an imperfect world, we have a responsibility to strive towards its perfection. Regardless of a person's personal convictions about whether social perfection is attainable or even definable, it is the act of working towards it which giv

Core Form 990, Part III, Line 4 - Program Services

Founded in the late 19th century, yeshiva university (yu) is the country's oldest and most comprehensive institution combining jewish scholarship with academic excellence and achievement in the liberal arts and sciences, medicine, law, business, social work, psychology, jewish studies, education and research. Yu reflects a centuries-old commitment to the advancement of human knowledge and ethics. Yu brings together the heritage of western civilization and the ancient traditions of jewish law and life. Since its inception, yu has been dedicated to melding the ancient traditions of jewish law and life with the heritage of western civilization, and each year we celebrate as future leaders make yu their home. More than 6,700 undergraduate and graduate students study at yu's four new york city campuses: the wilf campus; israel henry beren campus; rookdale center; the jack and pearl resnick campus; and in israel. Yu currently enrolls approximately 3,000 undergraduates at yeshiva college, stern college for women, the sy syms school of business, and in the s. Daniel abraham program in israel. These schools combine rigorous academics, unparalleled jewish studies and a nurturing jewish environment. Honors and leadership programs stress the intellectual development and cultural enrichment of outstanding students, and there are many opportunities for internships and research. Joint and combined programs offer advanced degrees in engineering, occupational and physical therapy, jewish education, jewish studies, optometry, nursing, and math and science and education. About 95 percent of full-time undergraduate faculty hold doctorates or the highest degree within their fields. Small classes encourage intellectual intimacy and creativity. Distinguished scholars, authors, artists, public officials and business leaders interact with students in a variety of venues. All yu undergraduates pursue a dual program of torah studies and college academic studies. Devoted teachers, leading scholars and spiritual mentors of the highest quality guide yeshiva university students in their study of talmud, bible, hebrew, jewish history, jewish philosophy and ethics and halacha (jewish law). Formal classroom and beit medrash chavruta (partnering in study hall) studies are augmented with special programs, optional day and night study groups, and mentors, along with counseling and guidance programs focused on growth and development. Yeshiva university has a long and profound history and legacy of torah scholarship, jewish values and sprititual aspirations. Grounded in the world-view of rav yosef dov soloveitchik and guided by yu'srld-renowned roshei yeshiva, yu prepares each student on his personal path to greatness. Undergraduate students are offered four unique programs grounded in classical talmud torah to accomodate their specific background, goals, and aspirations. The yeshiva program/mazer school of talmudic studies, the isaac breuer college of hebraic studies, the irving stone bet medrash program and the james striar school. The undergraduate women learn at the rebecca ivry department of jewish studies, which offers the country's largest and most diverse undergraduate jewish studies program for women. For many students, the s. Daniel abraham israel program is a valuable and enriching experience, where living and learning in the jewish homeland, being immersed in the world of yeshiva and seminary, and engaging in intense jewish studies are integral parts of daily life. A formal arrangement between yeshiva university and more than 40 instutions in israel for men and women, the program provides structure, guidance and assistance for more than 600 young men and women, enabling them to incorporate their studies in israel into their college years. Israel's leading educators teach an intense program of jewish subjects and the experience increases proficiency in hebrew and enables students to learn first hand about israel's land, people, history and culture. Yeshi

PROGRAM SERVICES (CONT'D)

The azrieli graduate school of jewish education and administration is the premier center for aspiring jewish educators as either teachers, administrators, curriculum developers or educational leaders, and offers an internationally recognized faculty, innovative coursework, collaborative research, intensive field experience and professional mentoring. Azrieli's approach to education is at once rooted in sacred jewish traditions and modern disciplines informing our understanding of how children learn and best practices for educational leasdership. The school awards two masters of science degrees in jewish education in either teaching or curriculum development and offers substantial flexibility to allow all jewish educators to advance their learning either at the new york campus or in a fully online program. Students may also pursue a dual masters degree from azrieli and the bernard revel graduate school of jewish studies or a masters combined with semicha (rabbinical ordination) or gpats. Through its fanya gottesfeld heller division of doctoral studies, azrieli also offers the executive doctorate of jewish educational innovation and leadership. Azrieli alumni serve at the helm of schools, educational agencies, universities and communal institutions all over the world. The bernard revel graduate school of jewish studies, named after the first president of yu, is one of the worlds largest centers of advanced jewish studies, providing students with a broad and deep knowledge of the field, as well as the intellectual skills and foundation needed to pursue a variety of careers in law, business, education and community service, or a life of teaching and research on the highest level. Revel educates teachers, researchers and scholars in jewish studies as well as rabbis, communal professionals and anyone willing to enrich his or her knowledge of judaism. It offers masters and doctoral programs with concentrations in bible, talmudic studies, ancient jewish history, medieval jewish history, modern jewish history, jewish philosophy and mysticism, joint ma/ms with azrieli, phd in jewish studies, and an advanced certificate in jewish studies for korean speaking students. The ferkauf graduate school of psychology trains highly qualified psychologists and researchers in the fields of clinical psychology, school-clinical child psychology, clinical health psychology and mental health counseling. Collaborations with schools, clinics, mental health institutions and medical centers allows for a myriad of opportunities for field placements, externships and internships. Ferkauf grants an ma in mental health counseling, an ms in marraige and family therapy, a psyd in clinical school-clinical child psychology and clinical psychology health emphasis and a phd in clinical health psychology. Ferkauf's programs include the rose f. Kennedy center for research in mental retardation and developmental disabilities, which provides interdisciplinary training, the leonard and murial marcus family project for the study of the disturbed adolescent, which supports fellowships and research, the max and celia parnes family psychological and psycho-educational services clinic, which provides a wide range of assessment and therapeutic services for neighboring communities and the beker family project which trains school psychologists to work within hebrew day schools and other private schools to develop state of the art school psychological and psycho-educational services for children, teachers and families. Ferkauf also grants a masters of arts in mental health counseling and a masters in special education. The wurzweiler school of social work grants the msw degree, the phd in social work and social welfare and msw certificates in child welfare practice, social work practice with the military, school social work, creative arts and healing, trauma informed practice, palliative care and gerontology, and credentialed alchohol and substance abuse counselor. It offers concen

PROGRAM SERVICES (CONT'D)

The museum's collection of more than 10,000 artifacts, exhibitions, installations and programs provide a window into jewish culture around the world and throughout history. School groups from across the new york metropolitan area visit the museum to tour the exhibitions and participate in workshops and educational programs. The museum serves as a resource for educators nationwide. As a resource for scholarly research, the museum's exhibitions examine jewish communities, culture,and history, and present the works of emerging and established artists. The museum partners with yu faculty to provide a wide range of programs open to the public, including conferences, workshops and lectures. As a teaching museum, it is committed to providing creative learning opportunities. In order to foster intellectual exchange both within yu, the broader academic community and with the general community, yu created the following centers/institutes: the rabbi arthur schneier center for international affairs; the center for israel studies; the center for jewish law; the zahava and moshael strauss center for torah and western thought, the emil a. And jenny fish center for holocaust and genocide studies, the jacob e. Safra institute for sephardic studies, the senator joseph lieberman-mitzner center for public advocacy and the rabbi lord jonathan sacks herenstein center for values and leadership. The sacks herenstein center honors the memory of rabbi sacks by promoting his scholarship and strengthening yeshiva's core values, helping students find their passion and purpose through undergraduate and graduate cohort programs that stress character, leadership, innovation and impact. The lieberman-mitner center dedicates itself to inspiring yeshiva students to lead politically active lives and developing teh next generation of political leaders, government officials and advocates for the united states, the american jewish community, israel and beyond. The center for israel studies supports the next generation of scholars, policy makers and opinion shapers by advancing research and scholarship on israel in all of its fascinating complexity and expanding opportunities for public dialogue about israel's history, culture and political environment. The zahava and moshael strauss center for torah and western thought trains yeshiva university students to be modern orthodiox intellectual leaders who are well versed in both torah and western cannon. Through a combination of unique, interdisciplinary courses taught in collaboration with faculty from accross yu, communal events and publications, the straus center seeks to cultivate the intellectual, religious and civic leaders of tomorrow. The rabbi arthur schneier center for international affairs seeks to promote international understanding by providing an educational forum for the exchange of ideas related to diverse global issues in our increasing independent world. The center for jewish law and contemporary civilization brings together scholars of varied legal traditions and fields, creating a cross-cultural and cross-disciplinary dialogue that contributes a disntintively jewish legal perspective on issues in law and culture. The emil a. And jenny fish center for holocaust and genocide studies strives to build a cadre of professionals and lay leaders across who are committed to holocaust education and rememberence, ready to meet the challenges that the field is facing as survivors of the holocaust are passing away and awareness of the subject in public memory is fading.

Financial Statement Notes

Schedule D, Part III, Line 1A & 4 - Collections Rare Books and Manuscripts

Yeshiva university's museum's collection includes more than 10,000 artifacts reflecting 5,000 years of jewish culture, art, and history from around the world. The collections feature fine arts, ethnographic and archeological artifacts, clothing and textiles, ceremonial and ritual objects, manuscripts, books, and other documents. The rare and unique treasures held by yu constitute the library's special collections. The rare books, manuscripts and archival records document the jewish, religious, literary and cultural heritage. Scholars and visitors are welcome to consult the special collections. The rare book room, a glass-enclosed room on the fourth floor of the yeshiva university mendel gottesman library with a controlled environment, houses the university's rare books and manuscripts collections. Approximately eight thousand printed volumes, most of them in hebrew, are included in the rare collections. Also, a collection of over one thousand rabbinic and historical manuscripts is housed in the rare book room. The archives hold organizational and institutional records and private papers relating to the modern jewish history and culture in the us and abroad.

Schedule D, Part III, Line 1A & 4 - Exhibitions & Programs - Education

The yeshiva university museum shares space in the center for jewish history, a state-of-the-art facility with four institutions, three of whom are renowned research and archival institutions focusing on specific aspects of jewish history and culture: the yivo institute for jewish research, the american jewish historical society, american sephardi federation, and the leo baeck institute. The museum has four galleries, an exhibition arcade, an outdoor sculpture garden, a discovery center and a children's workshop room. The museum has access to a 250 seat, handicapped-accessible auditorium with a state-of-the-art av projection room. The yeshiva university museum presents exhibitions with an interdisciplinary focus that reflect the diversity of the museum's collection. As a resource for scholarly research, yeshiva university museum's exhibitions provide unique opportunities for artists, historians, collectors, and ethnographers to examine, compare, and research objects, ideas, and techniques. Its contemporary art shows offer the public the opportunity to survey art being created by living jewish artists throughout the world. Yeshiva university museum's programs are designed to expand the intellectual and creative imagination of its diverse audiences. They include family craft workshops, lectures, films, concerts, and multilingual exhibition tours in english, hebrew, spanish, russian, and yiddish.

Schedule D, Part V, Line 4 - Endowments

Yeshiva university's endowment funds are intended for a variety of purposes, including student scholarships and loans, academic chairs, instruction and training, educational programs and projects, research, and fellowships.

Schedule D, Part XI, Line 2D

Other revenue included on audited financial statements but not on form 990 are reclass of scholarships ($113,705,955) and revenue from related entities included in $1,978,598 which totals to ($111,727,357).

Schedule D, Part XI, Line 4B

Other revenue included on form 990 but not on audited financial statements are reclass of rental expenses ($2,796,123), reclass of fundraising event expenses ($500,180), reclass of distribution from yeshiva endowment foundation $1,401,554 and reclass of affiliate service allocation $3,720,000 which totals to $1,825,251.

Schedule D, Part XII, Line 2D

Other expenses included on audited financial statements but not form 990 are reclass of rental expenses $2,796,123, reclass of fundraising event expenses $500,180, expenses from related entities included in consolidated financial statements $428,725 and reclass of affiliate service allocation ($3,720,000) which totals to $5,028.

Schedule D, Part XII, Line 4B

Other expenses included on form 990 but not on audited financial statement are reclass of scholarships $113,705,955.

Fin 48 Position

Effective july 1, 2007, the university adopted the financial accounting standards board (fasb) interpretation no. 48, accounting for uncertainty in income taxes, an interpretation of fasb statement no. 109 (fin 48). Fin 48 clarified the accounting for uncertain income taxes recognized in an entity's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Fin 48 also provides guidance on derecognition, classification, interest and penalties, disclosure, and transition. There was no material impact to the university's consolidated financial statements as a result of the adoption of fin 48 in the year of adoption or in this reporting year. Text of june 30, 2024 fin 48 (asc 740) footnote: management assesses its income tax position each year to determine whether it is likely to be sustained by an applicable taxing authority. This review for fiscal year 2024 had no material impact on the consolidated financial statements.

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IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/PersonNm0RABBI DR ARI D BERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW J LAUER
IRS990/Form990PartVIISectionAGrp/PersonNm2AHRON HERRING
IRS990/Form990PartVIISectionAGrp/PersonNm3MELANIE LESLIE
IRS990/Form990PartVIISectionAGrp/PersonNm4NOAM WASSERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5PATRICK GALLAGHER
IRS990/Form990PartVIISectionAGrp/PersonNm6DORON STERN
IRS990/Form990PartVIISectionAGrp/PersonNm7SELMA BOTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHAEL SCHREIBER
IRS990/Form990PartVIISectionAGrp/PersonNm9DANIELLE WOZNIAK
IRS990/Form990PartVIISectionAGrp/PersonNm10SUSAN MEYERS
IRS990/Form990PartVIISectionAGrp/PersonNm11JULIE SCHREIER
IRS990/Form990PartVIISectionAGrp/PersonNm12MYRIAM GILLES
IRS990/Form990PartVIISectionAGrp/PersonNm13DAVID RUDENSTINE
IRS990/Form990PartVIISectionAGrp/PersonNm14HERBERT DOBRINSKY
IRS990/Form990PartVIISectionAGrp/PersonNm15IRA M MITZNER
IRS990/Form990PartVIISectionAGrp/PersonNm16MOSHAEL J STRAUS
IRS990/Form990PartVIISectionAGrp/PersonNm17ROBERT M BEREN
IRS990/Form990PartVIISectionAGrp/PersonNm18HENRY KRESSEL
IRS990/Form990PartVIISectionAGrp/PersonNm19MORRY J WEISS
IRS990/Form990PartVIISectionAGrp/PersonNm20PHILIP FRIEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm21ELLIOT GIBBER
IRS990/Form990PartVIISectionAGrp/PersonNm22MICHAEL D KATZ
IRS990/Form990PartVIISectionAGrp/PersonNm23SHIRA YOSHOR
IRS990/Form990PartVIISectionAGrp/PersonNm24MICHAEL JESSELSON
IRS990/Form990PartVIISectionAGrp/PersonNm25JULIUS BERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm26MARVIN S BIENENFELD
IRS990/Form990PartVIISectionAGrp/PersonNm27MARJORIE DIENER BELNDEN
IRS990/Form990PartVIISectionAGrp/PersonNm28IRA DIZENGOFF
IRS990/Form990PartVIISectionAGrp/PersonNm29MICHAEL GAMSON
IRS990/Form990PartVIISectionAGrp/PersonNm30DR FELIX L GLAUBACH
IRS990/Form990PartVIISectionAGrp/PersonNm31MIRIAM GOLDBERG
IRS990/Form990PartVIISectionAGrp/PersonNm32BENJAMIN HELLER
IRS990/Form990PartVIISectionAGrp/PersonNm33ANDREW HERENSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm34LANCE HIRT
IRS990/Form990PartVIISectionAGrp/PersonNm35JANET HOD
IRS990/Form990PartVIISectionAGrp/PersonNm36MITCHEL R JULIUS
IRS990/Form990PartVIISectionAGrp/PersonNm37SENATOR JOSEPH LIEBERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm38MATTHEW MARYLES
IRS990/Form990PartVIISectionAGrp/PersonNm39JOSHUA L MUSS
IRS990/Form990PartVIISectionAGrp/PersonNm40DAVID J NAGEL
IRS990/Form990PartVIISectionAGrp/PersonNm41J PHILIP ROSEN
IRS990/Form990PartVIISectionAGrp/PersonNm42HENRY ROSENBERG
IRS990/Form990PartVIISectionAGrp/PersonNm43CHELLA SAFRA
IRS990/Form990PartVIISectionAGrp/PersonNm44JAY SCHOTTENSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm45MARK SILBER
IRS990/Form990PartVIISectionAGrp/PersonNm46MARK WILF
IRS990/Form990PartVIISectionAGrp/PersonNm47ZYGMUNT WILF
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9381111

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$997$507$490$394$428$33.6
2023Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1,000$487$513$382$391$8.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$959$427$532$386$360$25.4
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1,047$435$612$355$337$18.1
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$875$384$491$314$347$33.2
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$917$393$525$339$334$4.84
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$969$412$556$274$334$60.6
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1,031$434$597$320$308$12.6
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1,068$507$561$317$376$59.1
2015Detailed filing. Detailed filing data is available for this year.$1,883$704$1,179$583$789$206
2014Detailed filing. Detailed filing data is available for this year.$2,069$683$1,386$704$855$152
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2,195$708$1,488$705$803$98.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2,188$648$1,540$777
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2,042$529$1,513$760
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2,041$519$1,522$752