2025-11-06T10:31:56-06:00 2024-12-31 133641196 HIRSCH OELBAUM BRAM HANOVER CPAS 42 WEST 39 ST SUITE 400 NEW YORK NY 10018 990 2024-01-01 272772919 YESHIVA RUACH CHAIM INC YESH 8455005413 4 COUNTRY CLUB LANE AIRMONT NY 10952 MOSHE ABIKHZER DIRECTOR 8455005413 2025-11-06 1 0 ELI OELBAUM P00181448 2122278034 2025-11-06 2024 2025-03-06 01:10:19Z MOSHE ABIKHZER 4 COUNTRY CLUB LANE AIRMONT NY 10952 3247193 0 X N/A X 2010 NY TO PROMOTE THE ADVANCED STUDY OF THE TALMUD AND ITS COMMENTARIES AND TO PROMOTE SPIRITUAL GROWTH 3 3 0 0 0 0 2848652 3019612 159117 227550 363123 31 0 0 3370892 3247193 2624364 2397735 0 0 253412 241697 0 0 2295 518937 628584 3396713 3268016 -25821 -20823 1042824 1061291 347018 386307 695806 674984 TO PROMOTE THE ADVANCED STUDY OF THE TALMUD AND PROMOTE ETHICAL & SPIRITUAL GROWTH 0 0 2001490 1708333 PROVIDE FINANCIAL SUPPORT FOR TALMUDIC SCHOLARS ENGAGED IN ADVANCED TALMUD STUDY, SPIRITUAL GROWTH, AND DEVELOPMENT OF SKILLS REQUIRED IN ORDER TO BECOME TORAH LEADERS. 717303 248688 227550 OPERATION OF POST HIGH SCHOOL, COLLEGE LEVEL EDUCATIONAL INSTITUTION OFFERING ADVANCED TALMUDIC INSTRUCTION. 469163 440713 PROVIDE FINANCIAL SUPPORT FOR TALMUDIC SCHOLARS IN ISRAEL ENGAGED IN ADVANCED TALMUD STUDY, SPIRITUAL GROWTH, AND DEVELOPMENT OF SKILLS REQUIRED IN ORDER TO BECOME TORAH LEADERS. 3187956 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X LEAH ABIKHZER 8455005413 4 COUNTRY CLUB LANE AIRMONT NY 10952 YONASON DIENA DIRECTOR 40.00 X X 39984 0 6648 MOSHE ABIKHZER DIRECTOR 40.00 X X 39240 0 17460 BERNARD BRACHFELD DIRECTOR 40.00 X X 0 0 0 79224 0 24108 0 0 0 0 0 3019612 3019612 TUITION FEES 611710 123450 123450 TUTOR 611710 104100 104100 227550 31 31 3247193 227550 0 31 233620 233620 1481877 1481877 682238 682238 103331 103331 138366 138366 54080 54080 5550 5550 3193 898 2295 176474 176474 12052 12052 12733 12733 16000 16000 4638 4638 FOOD & SUPPLIES 121035 121035 INSTRUCTOR 85138 85138 STUDENT AWARDS 46341 46341 STUDENT SERVICES & EVEN 38288 38288 53062 35825 17237 3268016 3187956 77765 2295 183304 283754 242000 158300 558879 136879 438000 422000 179520 197237 1042824 1061291 312072 303738 34946 82569 347018 386307 X 695806 674984 695806 674984 1042824 1061291 -20823 0 X 0 0 0 X 1449919 1896425 2914541 2822926 3019612 12103423 1449919 1896425 2914541 2822926 3019612 12103423 12103423 7996 7987 11184 27167 12130590 134646 0.99780 0.99660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 110000 110000 440000 128000 312000 8879 8879 0 422000 TORAH SCROLLS 194856 ESCROW 2381 197237 0 ISRAEL 0 0 PROGRAM SERVICE - EDUCATION EDUCATION 682238 0 0 0 0 0 0 682238 0 682238 ISRAEL TO PROMOTE THE ADVANCED STUDY OF THE TALMUD AND PROMOTE ETHICAL & SPIRITUAL GROWTH 197500 WIRE 0 BOOK EDUCATIONAL ISRAEL 42 399643 CHECKS BOOK 0 0 0 0 0 0 Part I, Line 2: SENIOR RABBINIC ADVISOR RESIDING IN ISRAEL RECOMMENDS & ADMINISTERS THE GRANTS. THIS INCLUDES APPLYING THE SELECTION CRITERIA & DISTRIBUTION OF FUNDS. THE ORGANIZATION'S OFFICERS REVIEW THE APPLICATIONS, ELIGIBLITY, AND DISTRIBUTION OF FUNDS TO ENSURE THESE ARE IN ACCORDANCE WITH THE ORGANIZATION'S MISSION. OFFICERS OR DESIGNATED PERSON PERFORMS RANDOM FIELD VISITS TO ASSURE THE FUNDS ARE USED IN ACCORDANCE WITH APPROVED OBJECTIVE & PURPOSE. 1 KOLLEL MEOR YITZCHOK 10 HAWK STREET SPRING VALLEY NY 10977 510448053 501(c)(3) 22500 0 EDUCATION Mesivta Ateres Shlomo 5 Besen Pkwy Airmont NY 10952 883339110 501(c)(3) 92578 0 EDUCATION EDUCATIONAL 14 87876 BOOK Part I, Line 2: INDIVIDUAL TALMUDIC SCHOLARS, THAT ARE ENGAGED PRIMARILY IN THE STUDY OF TALMUD UNDER THE AUSPICES OF THE ORGANIZATION ARE ELIGIBLE FOR GRANTS. ALL GRANTEES MUST BE NOMINATED BY A RABBINIC ADVISOR. ADMINISTRATORS OF THE PROGRAMS ENSURE THE CONTINUED ELIGIBILITY OF THE GRANTEES ON AN ONGOING BASIS. Form 990, Part VI, Section B, line 11b PRIOR TO APPROVING THE FORM 990 FOR FILING THE RETURN AND ALL REQUIRED ATTACHMENTS AND SCHEDULES ARE REVIEWED BY THE ORGANIZATION'S BOARD OF TRUSTEES FOR ACCURACY AND COMPLETENESS. UPON APPROVAL THE RETURN IS FINALIZED AND SUBMITTED. Form 990, Part VI, Section B, line 12c THE ORGANIZATION REQUIRES THAT ITS OFFICERS & DIRECTORS DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST. ALL SUCH CONFLICTS ARE REVIEWED BY THE ORGANIZATIONS'S BOARD OF TRUSTEES TO DETERMINE THE LEVEL OF SEVERITY OF ANY SUCH CONFLICT. IF UPON REVIEW THERE EXISTS A CONFLICT, THAT MEMBER WILL REFRAIN FROM VOTING FROM THE MATTER THEY HAVE AN INTEREST IN. Form 990, Part VI, Section B, line 15 COMPENSATION FOR ALL OFFICERS ARE REVIEWED BY THE BOARD OF DIRECTORS. AN ANALYSIS OF SALARIES & BENEFITS IS PREPARED. THIS ANALYSIS IS BASED ON A SURVEY OF THREE OTHER NON PROFIT ORGANIZATIONS. ADDITIONALLY, COMPARABLE ORGANIZATION COMPENSATION PACKAGES ARE COMPILIED FROM FORM 990'S FILED WITH THE INTERNAL REVENUE SERVICE. THE ANALYSIS IS PRESENTED TO THE BOARD FOR REVIEW. THIS PROCESS IS COMPLETED WITHOUT PARTICIPATION OF COMPENSATED MEMBERS OF THE BOARD. Form 990, Part VI, Section C, line 19 THE GOVERNING DOCUMENTS, CONFILCT OF INTEREST POLICY, AND COPIES OF FORM 990 ARE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE UPON REQUEST.