Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 26-1115517 • 501(c)3 • South Bend, IN
Profile
The primary purpose of the organization is to sponsor a program for a limited number of torah scholars to continue their biblical, talmudic & legal studies, through coordinated individual studies & group interaction.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
35th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 6.6% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Assets
Up$577,117
Up $225,334 (+64%) from 2022
Liabilities
Flat$0
Flat from 2022
Net Assets
Up$577,117
Up $225,334 (+64%) from 2022
Revenue
Up$723,919
Up $376,827 (+109%) from 2022
Expenses
Up$407,323
Up $22,523 (+5.9%) from 2022
Net Income
Up$316,596
Up $354,304 (+940%) from 2022
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
The primary purpose of the organization is to sponsor a program for a limited number of torah scholars to continue their biblical, talmudic & legal studies, through coordinated individual studies & group interaction.
The primary purpose of the organization is to support a program for a limited number of torah scholars to continue their biblical, talmudic, and legal studies through coordinated individual study and group interaction.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | - | $339,047 | - |
| Land, Buildings, and Equipment, Net | $206,100 | $201,809 | ▼ $4,291 |
| Cash and Non-Interest-Bearing Accounts | $23,547 | $36,261 | ▲ $12,714 |
| Other Notes and Loans Receivable, Net | $30,874 | - | - |
| Total Assets | $260,521 | $577,117 | ▲ $316,596 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $260,521 | $577,117 | ▲ $316,596 |
| Total Net Assets Fund Balance | $260,521 | $577,117 | ▲ $316,596 |
| Total Liabilities and Net Assets / Fund Balance | $260,521 | $577,117 | ▲ $316,596 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $155,009 | $35,438 | $190,447 |
| Land | $46,800 | - | $46,800 |
| Other Land Buildings | - | $10,177 | $10,177 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Raphael Pollack | Secretary | FT | $48,000 | $48,000 |
| Name | Title |
|---|---|
| Gerald F Lerman | President |
| Michael Lerman | Vice Preside |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $339,345 |
| Salaries, Compensation, and Employee Benefits | $59,215 |
| Other Expenses | $8,763 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $339,345 | - | - | $339,345 |
| Current Officers, Directors, Trustees, and Key Employees | $48,000 | - | - | $48,000 |
| Payroll Taxes | $11,215 | - | - | $11,215 |
| Insurance | $4,386 | - | - | $4,386 |
| Fees for Services Accounting | $1,635 | - | - | $1,635 |
| Occupancy | $1,270 | - | - | $1,270 |
| Other Expenses | $165 | - | - | $165 |
| Total Functional Expenses | $407,323 | $0 | $0 | $407,323 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Gerald lerman michael lerman & raphael pollack president family relationship”
“The return is reviewed by the president before being signed and filed.”
“The organization makes its governing documents and financial statements avalable to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO SUPPORT A PROGRAM FOR A LIMITED NUMBER OF TORAH SCHOLARS TO CONTINUE THEIR BIBLICAL, TALMUDIC, AND LEGAL STUDIES THROUGH COORDINATED INDIVIDUAL STUDY AND GROUP INTERACTION. |
| IRS990/AllOtherContributionsAmt | 0 | 392600 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DAVID ABRAHAM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5742869247 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3207 HIGH STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SOUTH BEND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46614 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 23547 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 36261 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 48000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 48000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 392600 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 339345 |
| IRS990/CYInvestmentIncomeAmt | 0 | 337811 |
| IRS990/CYOtherExpensesAmt | 0 | 8763 |
| IRS990/CYOtherRevenueAmt | 0 | -6492 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 316596 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 59215 |
| IRS990/CYTotalExpensesAmt | 0 | 407323 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 723919 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | INDIVIDUAL AND SMALL GROUP STUDY SESSIONS WITH COMMUNITY MEMBERS ON A VARIETY OF BIBLICAL AND LEGAL STUDIES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 407323 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 1635 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1635 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RAPHAEL POLLACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GERALD F LERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL LERMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 48000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 26717 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 339345 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 339345 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 339345 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 26717 |
| IRS990/GrossReceiptsAmt | 0 | 739726 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 9315 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4386 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4386 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 311094 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 311094 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 339047 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 45615 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 206100 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 201809 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 247424 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 15807 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PRIMARY PURPOSE OF TE ORGANIZATION IS TO SUPPORT A PROGRAM FOR A LIMITED NUMBER OF TORAH SCHOLARS TO CONTINUE THEIR BIBLICAL, TALMUDIC, AND LEGAL STUDIES THROUGH COORDINATED INDIVIDUAL STUDIES AND GROUP INTERACTION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 260521 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 577117 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 26717 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 26717 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | -6492 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -6492 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 260521 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 577117 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1270 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1270 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | OFFICE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK FEES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 890 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 417 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 165 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 890 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 417 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 165 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 30874 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11215 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11215 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | GERALD F LERMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 164840 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 278847 |
| IRS990/PYInvestmentIncomeAmt | 0 | 65291 |
| IRS990/PYOtherExpensesAmt | 0 | 51546 |
| IRS990/PYOtherRevenueAmt | 0 | 9000 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -91262 |
| IRS990/PYTotalExpensesAmt | 0 | 330393 |
| IRS990/PYTotalRevenueAmt | 0 | 239131 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 316596 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -6492 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 155009 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 35438 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 190447 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 46800 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 46800 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 10177 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 10177 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 201809 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | false |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | false |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | false |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE NONDISCRIMINATION POLICY IS AVAILABLE UPON REQUEST. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL LACKS RECORDS OF RACIAL COMPOSITION OF THE STUDENT BODY BECAUSE CANDIDATES FOR STUDY COME FROM SELECT JEWISH EDUCATIONAL INSTITUTIONS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | LACK OF RECORDS EXPLANTION THE SCHOOL DOES NOT MAINTAIN RECORDS OF AWARDING SCHOLARSHIPS ON A NONDISCRIMANATORY BASIS BECAUSE ALL APPLICATIONS ARE REFERRED TO A THIRD PARTY WHO MAKES THE DETERMINATION OF ELIGIBILITY FOR SCHOLARSHIPS. THE SCHOOL DOES NOT COMMUNICATE WITH THE PUBLIC IN ANY RESPECT DEALING WITH ADMISSIONS, PROGRAMS, OR SCHOLARSHIPS. NO COPIES OF MATERIALS USED TO SOLICIT CONTRIBUTIONS ARE MAINTAINED. THE SCHOOL DOES NOT SOLICIT CONTRIBUTIONS FROM THE PUBLIC. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE E |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 339345 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | STIPENDS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 16 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | RECIPIENTS ARE TORAH SCHOLARS PERSONALLY KNOWN TO THE BOARD OF DIRECTORS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GERALD LERMAN MICHAEL LERMAN & RAPHAEL POLLACK PRESIDENT FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE RETURN IS REVIEWED BY THE PRESIDENT BEFORE BEING SIGNED AND FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVALABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 260521 |
| IRS990/TotalAssetsEOYAmt | 0 | 577117 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 260521 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 577117 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 392600 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 407323 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 407323 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 260521 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 577117 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 407323 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 48000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 331319 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 723919 |
| IRS990/TotalVolunteersCnt | 0 | 12 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 260521 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 577117 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GERALD F LERMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5742365130 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTH BEND KOLLEL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 261115517 |
| ReturnHeader/Filer/PhoneNum | 0 | 5742365130 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1377 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SOUTH BEND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46601 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 874325161 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SILVER & COMPANY CPAS AND ADVISORS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 221 W WAYNE ST STE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOUTH BEND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5742876400 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ZVI SILVER |
| ReturnHeader/ReturnTs | 0 | 2025-06-13T12:43:15-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
No mirrored PDF or thumbnail assets are attached yet.