Civic Intelligence

Torah Lishmah Institute Inc

EIN 13-3323392 • 501(c)3 • Yonkers, NY

Profile

The organization does research in the area of judaica. Presently, its major work is in the production of the encyclopedia of talmudic disputes and perspectives. It seeks to disseminate its works through publications, lectures and conferences.

25 Clifton AvenueYonkers, NY 10705

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE A • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE A • $1M-$5M nonprofits • Source year 2025

Net Margin

62nd percentile

14%

Higher net margin than 62% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE A • $1M-$5M nonprofits • Source year 2025

Asset Growth

64th percentile

8.5%

Faster asset growth than 64% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

12%

Faster revenue growth than 54% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$2,108,933

Up $165,458 (+8.5%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$2,108,933

Up $165,458 (+8.5%) from 2024

Operations
Liabilities / Revenue18th percentileNet Margin62nd percentile

Revenue

Up

$122,963

Up $13,541 (+12%) from 2024

Expenses

Down

$106,143

Down $132,612 (-56%) from 2024

Net Income

Up

$16,820

Up $146,153 (+113%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $772,486Liabilities 2011: $0Net Assets 2011: $772,4862011Assets 2012: $866,760Liabilities 2012: $0Net Assets 2012: $866,7602012Assets 2013: $931,821Liabilities 2013: $0Net Assets 2013: $931,8212013Assets 2014: $1,092,949Liabilities 2014: $0Net Assets 2014: $1,092,9492014Assets 2015: $1,046,732Liabilities 2015: $0Net Assets 2015: $1,046,7322015Assets 2016: $1,040,423Liabilities 2016: $0Net Assets 2016: $1,040,4232016Assets 2017: $1,126,807Liabilities 2017: $0Net Assets 2017: $1,126,8072017Assets 2018: $1,209,237Liabilities 2018: $0Net Assets 2018: $1,209,2372018Assets 2019: $1,299,271Liabilities 2019: $0Net Assets 2019: $1,299,2712019Assets 2020: $1,736,605Liabilities 2020: $0Net Assets 2020: $1,736,6052020Assets 2021: $2,078,732Liabilities 2021: $0Net Assets 2021: $2,078,7322021Assets 2022: $1,808,843Liabilities 2022: $0Net Assets 2022: $1,808,8432022Assets 2023: $1,847,490Liabilities 2023: $0Net Assets 2023: $1,847,4902023Assets 2024: $1,943,475Liabilities 2024: $0Net Assets 2024: $1,943,4752024Assets 2025: $2,108,933Liabilities 2025: $0Net Assets 2025: $2,108,9332025

Highlighted filing

2025

Assets$2,108,933
Liabilities$0
Net Assets$2,108,933
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $97,596Expenses 2011: $25,898Net Income 2011: $71,6982011Revenue 2012: $47,964Expenses 2012: $23,705Net Income 2012: $24,2592012Revenue 2013: $84,499Expenses 2013: $42,420Net Income 2013: $42,0792013Revenue 2014: $229,646Expenses 2014: $79,004Net Income 2014: $150,6422014Revenue 2015: $50,361Expenses 2015: $65,636Net Income 2015: -$15,2752015Revenue 2016: $29,808Expenses 2016: $60,763Net Income 2016: -$30,9552016Revenue 2017: $46,605Expenses 2017: $63,754Net Income 2017: -$17,1492017Revenue 2018: $135,457Expenses 2018: $39,392Net Income 2018: $96,0652018Revenue 2019: $85,716Expenses 2019: $34,582Net Income 2019: $51,1342019Revenue 2020: $58,575Expenses 2020: $47,278Net Income 2020: $11,2972020Revenue 2021: $374,884Expenses 2021: $111,352Net Income 2021: $263,5322021Revenue 2022: $465,887Expenses 2022: $97,387Net Income 2022: $368,5002022Revenue 2023: $3,900Expenses 2023: $146,408Net Income 2023: -$142,5082023Revenue 2024: $109,422Expenses 2024: $238,755Net Income 2024: -$129,3332024Revenue 2025: $122,963Expenses 2025: $106,143Net Income 2025: $16,8202025

Highlighted filing

2025

Revenue$122,963
Expenses$106,143
Net Income$16,820
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,108,933
Liabilities
$0
Net assets
$2,108,933
Revenue
$122,963
Expenses
$106,143
Net income
$16,820
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$0.12$0.11$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.11$0.24$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.00$0.15$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.47$0.10$0.37
2021Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.37$0.11$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.06$0.05$0.01
2019Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.09$0.03$0.05
2018Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$0.14$0.04$0.10
2017Summary only. Only limited summary data is available for this year.$1.13$0.00$1.13$0.05$0.06$0.02
2016Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$0.03$0.06$0.03
2015Summary only. Only limited summary data is available for this year.$1.05$0.00$1.05$0.05$0.07$0.02
2014Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.23$0.08$0.15
2013Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.08$0.04$0.04
2012Summary only. Only limited summary data is available for this year.$0.87$0.00$0.87$0.05$0.02$0.02
2011Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$0.10$0.03$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 2, 2026
Return Version
2024v5.5
Gross Receipts
$201,947
Mission and Program Overview

Mission

The organization does research in the area of judaica. Presently, its major work is in the production of the encyclopedia of talmudic disputes and perspectives. It seeks to disseminate its works through publications, lectures and conferences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,943,475$2,108,933▲ $165,458
Investments Other Securities$1,915,691$2,077,932▲ $162,241
Cash and Non-Interest-Bearing Accounts$27,784$31,001▲ $3,217
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,943,475$2,108,933▲ $165,458
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,943,475$2,108,933▲ $165,458
Total Liabilities and Net Assets / Fund Balance$1,943,475$2,108,933▲ $165,458

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$76,955--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Nachman CohenPresident
Chaya KeonigsbergDirector
Ellen CohenSecretary & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,301
Program Service Revenue
$0
Investment Income
$72,662
Other Revenue
$0
All Other Contributions
$50,301
Change in Net Assets
$16,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$106,143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$45,000-$45,000
Fees for Service Investment Mgmnt Fees-$39,475-$39,475
Fees for Services Accounting$11,700--$11,700
Office Expenses$3,563--$3,563
Occupancy$2,252--$2,252
Other Expenses$275--$275
Travel$240--$240
Total Functional Expenses$21,668$84,475$0$106,143
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Ellen cohen, secretary and treasurer and nachman cohen, president are family members.”

Form 990, Part VI, Section A, Line 8B

“There are no committee with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“A qualified and authorized person shall complete the annual form 990 informational return. The return shall be reviewed by the executive officer and then presented to all board members either via e-mail or by paper copy prior to its filing with the irs.”

Form 990, Part VI, Section B, Line 12C

“The trustees and the executive director are required to disclose any conflicts of interests and are required to sign a statement to that effect each year.”

Form 990, Part VI, Section B, Line 15

“The board of trustees reviews the compensation of the executive director before each contract renewal date. During this process the board of trustees reviews the comparable compensation packages with other non-for-profit organizations as part of its decision making.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents avaialble to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Torah Lishman Institute Inc
EIN
13-3323392
Phone
9149639448
Address
25 CLIFTON AVENUE, YONKERS, NY 10705

Signing Officer

Name
Nachman Cohen
Title
President
Phone
9149639448
Signed
2026-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nachman Cohen
Formed
1985
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
FRENDEL BROWN & WEISSMAN LLP CPA'S
Address
655 THIRD AVE - SUITE 1400, NEW YORK, NY 10017
Preparer
Daniel Gornstein
Phone
2128679630
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees: program service expenses 0. Management and general expenses 45,000. Fundraising expenses 0. Total expenses 45,000.”

Raw XML Appendix342 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE NATURE OF TIME: THIS TWO-VOLUME WORK WILL BE VOLUMES 11&12 IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVESTHE GOAL OF TREATISE IS MANIFOLD: 1. TO REVIEW THE JUDAIC SOURCES THAT DEAL WITH THE NATURE OF " TIME" BEGINNING WITH TANACH AND TALMUD THROUGH CONTEMPORARY HALAKHIC WORKS TO DELINEATE THE DIFFERENT VIEWS OF TIME THAT ARE BEING ESPOUSED. 2. TO EXPLAIN THE DIFFERENT PROPERTIES OF VARIOUS MODELS OF TIME. 3. TO IDENTIFY THE HALAKHIC DISPUTES THAT IMPLICITLY ARE BASED ON DIFFERENT TIME MODELS. 4. TO CALIBRATE THE SCIENTIFIC UNDERSTANDING OF TIME WITH THE WELTANSCHAUUNG OF YAHADUT. 5. TO STUDY THE ZOHAR'S CONTRIBUTION OF, "WHAT IS TIME?" 6. TO REVIEW THE TALMUDIC DOCTRINE OF RETROCAUSALITY (LE'MAFREI'A) IN LIGHT OF CONTEMPORARY PHYSICS. 7. TO UNDERSTAND THE NATURE OF BEIN HA'SHEMASHOT (TWILIGHT). 8. TO BREATHE LIFE AND UNDERSTANDING INTO THE HOLY DAYS OF THE YEAR. 9. TO MAKE EACH MOMENT OF OUR LIVES PRECIOUS AND MEANINGFUL.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE AGGADIC PERSPECTIVES OF R. YEHUDAH B. R. SIMONE: THIS WORK WILL BE VOLUME 13 IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES.R. YEHUDAH B. R. SIMONE IS A PALESTINIAN AMORA WHO FLOURISHED DURING THE 3RD TO 4TH CENTURIES CE, AUTHORED AROUND 300 TEACHINGS, AND IS KNOWN AS A REMARKABLE TEACHER OF MIDRASH FROM A KABBALISTIC PERSPECTIVE.THE INSTITUTE BECAME INTERESTED IN HIS WORK BECAUSE OF HIS SIGNIFICANT INSIGHTS INTO THE NATURE OF TIME. FURTHER DELVING INTO HIS TEACHINGS REVEALED TREMENDOUS DEPTH AND INNOVATION, ESPECIALLY HIS FORMULATION OF A PRE-MESSIANIC NEW WORLD MODEL REVEALED TO THE PROPHET YESHAYAHU.
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IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01943475
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02108933
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER REVENUE - 2020 AMOUNT: $ 2,204.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt050301
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt037727
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0102051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt051748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt038808
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0280635
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt064956
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt061508
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt057925
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0159694
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt068138
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0412221
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0525
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02204
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02204
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.40380
IRS990ScheduleA/PublicSupportPY170Pct00.42250
IRS990ScheduleA/PublicSupportTotal170Amt0280635
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt050301
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt037727
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0102051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt051748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt038808
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0280635
IRS990ScheduleA/TotalSupportAmt0695060
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0871184
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11129793
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt276955
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EQUITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1FIXED INCOME
IRS990ScheduleD/OtherSecuritiesGrp/Desc2STTAE OF ISRAEL BOND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt02077932
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELLEN COHEN, SECRETARY AND TREASURER AND NACHMAN COHEN, PRESIDENT ARE FAMILY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A QUALIFIED AND AUTHORIZED PERSON SHALL COMPLETE THE ANNUAL FORM 990 INFORMATIONAL RETURN. THE RETURN SHALL BE REVIEWED BY THE EXECUTIVE OFFICER AND THEN PRESENTED TO ALL BOARD MEMBERS EITHER VIA E-MAIL OR BY PAPER COPY PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUSTEES AND THE EXECUTIVE DIRECTOR ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTERESTS AND ARE REQUIRED TO SIGN A STATEMENT TO THAT EFFECT EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR BEFORE EACH CONTRACT RENEWAL DATE. DURING THIS PROCESS THE BOARD OF TRUSTEES REVIEWS THE COMPARABLE COMPENSATION PACKAGES WITH OTHER NON-FOR-PROFIT ORGANIZATIONS AS PART OF ITS DECISION MAKING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAIALBLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 45,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01943475
IRS990/TotalAssetsEOYAmt02108933
IRS990/TotalAssetsGrp/BOYAmt01943475
IRS990/TotalAssetsGrp/EOYAmt02108933
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt050301
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084475
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021668
IRS990/TotalFunctionalExpensesGrp/TotalAmt0106143
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01943475
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02108933
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt021668
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt072662
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0122963
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01943475
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02108933
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0240
IRS990/TravelGrp/TotalAmt0240
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025 CLIFTON AVENUE
IRS990/USAddress/CityNm0YONKERS
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010705
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NACHMAN COHEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09149639448
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TORAH LISHMAN INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0TORA
ReturnHeader/Filer/EIN0133323392
ReturnHeader/Filer/PhoneNum09149639448
ReturnHeader/Filer/USAddress/AddressLine1Txt025 CLIFTON AVENUE
ReturnHeader/Filer/USAddress/CityNm0YONKERS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010705
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0132907212
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRENDEL BROWN & WEISSMAN LLP CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0655 THIRD AVE - SUITE 1400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010017
ReturnHeader/PreparerPersonGrp/PhoneNum02128679630
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL GORNSTEIN
ReturnHeader/ReturnTs02026-02-02T18:21:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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