Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Kollel Iyun Halacha Inc.
EIN 82-3525599 • 501(c)3 • Monsey, NY
Pub. 78 Eligible990-N CoverageNTEE X30
Profile
Support of advanced jewish learning: support of jewish higher-education institutions and torah scholars and their families.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
2.26x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Down$2,855
Down $2,523 (-47%) from 2023
Liabilities
Up$6,449
Up $284 (+4.6%) from 2023
Net Assets
Down-$3,594
Down $2,807 (-357%) from 2023
Revenue
Down$129,200
Down $11,355 (-8.1%) from 2023
Expenses
Down$132,007
Down $13,877 (-9.5%) from 2023
Net Income
Up-$2,807
Up $2,522 (+47%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $2,855
- Liabilities
- $6,449
- Net assets
- -$3,594
- Revenue
- $129,200
- Expenses
- $132,007
- Net income
- -$2,807
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 5, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $129,200
Mission and Program Overview
Mission
Support of advanced jewish learning: support of jewish higher-education institutions and torah scholars and their families.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SUPPORT OF ADVANCED JEWISH LEARNING: SUPPORT OF JEWISH HIGHER-EDUCATION INSTITUTIONS AND TORAH SCHOLARS AND THEIR FAMILIES. | $124,910 | $124,910 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AARON HANDLER | Director | - | $0 | - | - |
| CHANA AMSEL | Director | - | $0 | - | - |
| CHANA MILLER | Director | - | $0 | - | - |
| ISAAC WEALCATCH | Director | - | $0 | - | - |
| AHARON ROHINSKY | Officer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kollel Iyun Halacha
- EIN
- 82-3525599
- Phone
- 9144206235
- Address
- 11 VALENCIA DRIVE, MONSEY, NY 10952
Signing Officer
- Name
- Aharon Rohinsky
- Title
- Officer
- Phone
- 9144206235
- Signed
- 2025-11-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Pesach Woznica CPA
- Address
- CA
- Preparer
- Pesach Woznica
- Phone
- 4168009147
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity classification: educational assistance. Grantee name: cong. Bais shalom. Grantee address: 11-21 sage street far rockaway, ny 11691. Date of gift: 12/31/24. Amount given: 28,025.”
Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity classification: support of talmudic scholars. Grantee name: various individuals. Date of gift: 12/31/24. Amount given: 96,885. Total included on form 990-ez, line 10: 124,910.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: bank and credit card processing fees. Amount: 1,498. Description: interest. Amount: 1,407. Description: telephone. Amount: 72. Description: travel. Amount: 1,410. Description: office expense. Amount: 1,018. Description: state registration fee. Amount: 50. Total to form 990-ez, line 16: 5,455.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: credit card liability. Beg. Of year amount: 6,165. End of year amount: 6,449.”
Raw XML Appendix166 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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|---|---|---|
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| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 124910 |
| IRS990EZ/GrossReceiptsAmt | 0 | 129200 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -787 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -3594 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -787 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | AARON HANDLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CHANA AMSEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHANA MILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ISAAC WEALCATCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | AHARON ROHINSKY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | OFFICER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 5455 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SUPPORT OF ADVANCED JEWISH LEARNING: SUPPORT OF JEWISH HIGHER-EDUCATION INSTITUTIONS AND TORAH SCHOLARS AND THEIR FAMILIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SUPPORT OF ADVANCED JEWISH LEARNING: SUPPORT OF JEWISH HIGHER-EDUCATION INSTITUTIONS AND TORAH SCHOLARS AND THEIR FAMILIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd | 0 | X |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 124910 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 124910 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 6165 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 6449 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 132007 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 124910 |
| IRS990EZ/TotalRevenueAmt | 0 | 129200 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 129200 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 140555 |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 665141 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 633 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 633 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.78930 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.86760 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 525520 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 139621 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 129200 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 136836 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 110010 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 665141 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 665774 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACTIVITY CLASSIFICATION: EDUCATIONAL ASSISTANCE. GRANTEE NAME: CONG. BAIS SHALOM. GRANTEE ADDRESS: 11-21 SAGE STREET FAR ROCKAWAY, NY 11691. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 28,025. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACTIVITY CLASSIFICATION: SUPPORT OF TALMUDIC SCHOLARS. GRANTEE NAME: VARIOUS INDIVIDUALS. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 96,885. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 124,910. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: BANK AND CREDIT CARD PROCESSING FEES. AMOUNT: 1,498. DESCRIPTION: INTEREST. AMOUNT: 1,407. DESCRIPTION: TELEPHONE. AMOUNT: 72. DESCRIPTION: TRAVEL. AMOUNT: 1,410. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,018. DESCRIPTION: STATE REGISTRATION FEE. AMOUNT: 50. TOTAL TO FORM 990-EZ, LINE 16: 5,455. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: CREDIT CARD LIABILITY. BEG. OF YEAR AMOUNT: 6,165. END OF YEAR AMOUNT: 6,449. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AHARON ROHINSKY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | OFFICER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9144206235 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-05 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KOLL |
| ReturnHeader/Filer/EIN | 0 | 823525599 |
| ReturnHeader/Filer/PhoneNum | 0 | 9144206235 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | MONSEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10952 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 274563415 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PESACH WOZNICA CPA |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/AddressLine1Txt | 0 | 3300 STEELES AVENUE WEST SUITE 201 |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/CityNm | 0 | CONCORD |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/CountryCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/ForeignPostalCd | 0 | L4K2Y4 |
| ReturnHeader/PreparerFirmGrp/PreparerForeignAddress/ProvinceOrStateNm | 0 | ONTARIO |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4168009147 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PESACH WOZNICA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-05T07:35:54-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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