2026-03-17T11:05:20-05:00 2025-06-30 521231901 GORFINE SCHILLER & GARDYN PA 10045 RED RUN BLVD SUITE 250 OWINGS MILLS MD 21117 990 2024-07-01 521106842 YESHIVA OF GREATER WASHINGTON INC YESH 3019625111 2010 LINDEN LANE SILVER SPRING MD 209101700 ABE ZWANY PRESIDENT 3019625111 2026-03-10 1 0 SIMPSON H GARDYN CPA P01252146 4103565900 2024 2025-03-06 01:10:19Z RABBI YITZCHOK MERKIN 2010 LINDEN LANE SILVER SPRING MD 209101700 13190559 0 X WWW.YESHIVA.EDU X 1977 MD TORAH-OBSERVANT COMMUNITY SCHOOL FOR JEWISH CHILDREN, PROVIDING EXCELLENCE IN JUDAIC & GENERAL STUDIES. 16 16 101 30 0 0 5994473 4801356 6643140 7429210 101122 169796 -152343 -75686 12586392 12324676 295310 291390 0 0 6369457 6670649 0 0 907695 4652875 5000909 11317642 11962948 1268750 361728 9436881 9951943 2666102 2814262 6770779 7137681 X THE YESHIVA OF GREATER WASHINGTON IS AN ORTHODOX JEWISH MIDDLE SCHOOL, HIGH SCHOOL, AND RABBINIC SEMINARY. OUR MISSION IS TO ROOT EACH STUDENT IN TORAH, PLANT A PASSION FOR LEARNING, AND PREPARE THEM FOR LIFE. THIS IS ACCOMPLISHED THROUGH AN INTENSIVE DUAL STUDIES CURRICULUM. TO THIS END, THE YESHIVA OPERATES A GIRLS DIVISION SERVING GRADES 7-12; A BOYS DIVISION SERVING GRADES 7-12; A JUDAIC COLLEGE FOR MEN THAT OFFERS A FULLY ACCREDITED, BACCALAUREATE PROGRAM IN TALMUDIC LAW; AS WELL AS A POST-COLLEGE PROGRAM FOR MEN. ADDITIONALLY, THE STAFF OF THE YESHIVA AND STUDENTS OF THE COLLEGE AND POST-COLLEGE PROGRAMS LEAD ONGOING JUDAIC STUDIES PROGRAMS FREE OF CHARGE FOR THE GREATER WASHINGTON COMMUNITY. 0 0 4267299 3325736 SCHOOL FOR GIRLS. THERE ARE APPROXIMATELY 184 STUDENTS. THE SCHOOL PROVIDES A STRONG JUDAIC STUDIES PROGRAM, AND AN EQUALLY STRONG GENERAL STUDIES PROGRAM, IN FULL COMPLIANCE WITH ALL LOCAL AND STATE REQUIREMENTS FOR HIGH SCHOOL GRADUATION. THERE IS A FOCUS ON EACH STUDENT AS AN INDIVIDUAL, IN AN ENVIRONMENT OF RESPECT AND MAXIMIZING OF POTENTIAL. 3567051 2932226 SCHOOL FOR BOYS. THERE ARE APPROXIMATELY 156 STUDENTS. THE SCHOOL PROVIDES A STRONG JUDAIC STUDIES PROGRAM, AND AN EQUALLY STRONG GENERAL STUDIES PROGRAM, IN FULL COMPLIANCE WITH ALL LOCAL AND STATE REQUIREMENTS FOR HIGH SCHOOL GRADUATION. THERE IS A FOCUS ON EACH STUDENT AS AN INDIVIDUAL, IN AN ENVIRONMENT OF RESPECT AND MAXIMIZING OF POTENTIAL. 2163423 291390 1171248 THE YESHIVA OF GREATER WASHINGTON OPERATES A RABBINIC SEMINARY. THERE ARE APPROXIMATELY 80 STUDENTS. THE SCHOOL PROVIDES A TRADITIONAL CURRICULUM FOCUSED ON TALMUDIC, BIBLICAL, RABBINIC, AND HOMILETIC STUDIES. IT IS ONLY THE SECOND RABBINICAL SEMINARY TO BE ACCREDITED BY THE STATE OF MARYLAND. THE SCHOOL IS KNOWN FOR ITS FOCUS ON CHARACTER DEVELOPMENT IN AN ATMOSPHERE OF RESPECT FOR EACH INDIVIDUAL'S TALENTS AND POTENTIAL. 9997773 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 78 0 1 101 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 0 0 0 1 0 0 1 1 0 0 MD X THE ORGANIZATION 3019625111 2010 LINDEN LANE SILVER SPRING MD 209101700 MR ABE ZWANY PRESIDENT 5.00 X X 0 0 0 RABBI OZZIE BURNHAM VICE PRESIDENT 4.00 X X 0 0 0 MRS RACHELLI SIMON SECRETARY 0.50 X X 0 0 0 MR MICHAEL SUSHNER TREASURER 8.00 X X 0 0 0 DR MICHAEL ELMAN BOARD MEMBER 0.50 X 0 0 0 DR JEREMY GOODMAN BOARD MEMBER 0.50 X 0 0 0 MR ADAM HERMAN BOARD MEMBER 0.50 X 0 0 0 MR DANIEL KLATZKOW BOARD MEMBER 0.50 X 0 0 0 DR NICK MUZIN BOARD MEMBER 0.50 X 0 0 0 MR ANDREW PENN BOARD MEMBER 0.50 X 0 0 0 MR SHLOMO SPETNER BOARD MEMBER 0.50 X 0 0 0 DR MARCEL REISCHER BOARD MEMBER 0.50 X 0 0 0 MRS BARBARA PRICE BOARD MEMBER 0.50 X 0 0 0 MR ELI RUTSTEIN BOARD MEMBER 0.50 X 0 0 0 MR JEFFREY COHEN BOARD MEMBER 0.50 X 0 0 0 MR JARED DUNKIN BOARD MEMBER 0.50 X 0 0 0 DANIEL ELY EXECUTIVE DIRECTOR 40.00 X 114147 0 33938 RABBI AARON LOPIANSKY ROSH HAYESHIVA 40.00 X 121883 0 51750 RABBI YITZCHOK MERKIN HEADMASTER 40.00 X 265038 0 109344 HAROLD AMRAM HES MENAHEL 40.00 X 114295 0 32500 ZEV KATZ MENAHEL 40.00 X 108284 0 72806 723647 0 300338 5 0 1 0 RAND SOLUTIONS GROUP INC 12001 REMINGTON DRIVE SILVER SPRING MD 20902 IT, LOCAL NETWORK, INTERNET AND COMPUTER 240023 ALIANZA BULDING SERVICES 360-A CHRISTOPHER AVE GAITHERSBURG MD 20879 BUILDING CLEANING SERVICES 226255 KNISH SHOP 4311 OLD MILFORD MILL RD BALTIMORE MD 21208 FOOD 216900 AIR-ARM SECURITY AND INVESTIGATION SERVI 12402 LINGANORE RIDGE DR MONROVIA MD 21770 SECURITY SERVICES 151917 MOSELEY ARCHITECTS 3200 NORFOLK STREET RICHMOND VA 23230 BUILDING SERVICE 127325 5 155392 948972 194710 3502282 4801356 GRADES 7-12 GIRLS DIVISION 611600 3325736 3325736 GRADES 7-12 BOYS DIVISION 611600 2932226 2932226 ROOM & BOARD - COLLEGE 611600 833444 833444 TUITION & FEES - COLLEGE 611600 267742 267742 PELL GRANTS - COLLEGE 611600 70062 70062 7429210 168618 168618 489442 343962 145480 145480 145480 115568 114390 1178 1178 1178 62351 948972 407531 -345180 -345180 MISC INCOME 900099 122633 122633 CORPORATE PROGRAMS 900099 1381 1381 124014 12324676 7551843 0 -28523 291390 291390 654129 363490 91738 198901 5431723 4914260 124690 392773 128394 116060 5471 6863 100055 76477 12869 10709 356348 316634 14924 24790 4200 4200 173128 173128 411305 184669 180311 46325 61221 1966 20318 38937 348326 161221 182093 5012 115533 30613 42886 42034 875776 870776 5000 116222 27573 75 88574 80141 76858 3283 535097 356131 176953 2013 80726 75694 1337 3695 STAFF TUITION BENEFIT 933105 868401 22635 42069 STUDENT HOUSING 586294 586294 EDUCATIONAL PROGRAMS 308618 308049 569 OPERATING LEASE EXPENSE 182905 182905 188312 188312 11962948 9997773 1057480 907695 3448831 2980268 615268 646901 995631 778353 683267 911794 67501 18200 6909069 3570657 2725430 3338412 193191 195840 707762 1082175 9436881 9951943 947827 1028489 55341 1718275 1730432 2666102 2814262 X 3815167 3726772 2955612 3410909 6770779 7137681 9436881 9951943 361728 5174 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 45180 45180 46180 1000 45180 46180 46180 44180 2000 46180 43180 1000 44180 1.00000 0 0 561034 561034 3395410 1898916 1496494 1939792 1036779 903013 947903 572262 375641 64930 62700 2230 3338412 DEPOSITS AND OTHER ASSETS 33908 TORAHS 149203 CONSTRUCTION IN PROGRESS 522089 ROU ASSETS - FINANCING 54363 ROU ASSETS - OPERATING LEASE 322612 1082175 ROU LEASE LIABILITY - FINANCING 1397919 OTHER LIABILITIES 9901 ROU LEASE LIABILITY - OPERATING 322612 1730432 X 13167391 5174 86048 91222 13076169 -751493 -751493 12324676 12800489 86048 751493 837541 11962948 0 11962948 PART V, LINE 4: THE ENDOWMENTS ARE RESTRICTED FOR THE PURPOSE OF CREATING INVESTMENT INCOME FOR YGW. PART X, LINE 2: YGW IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASC TOPIC, ACCOUNTING FOR INCOME TAXES REQUIRES YGW TO RECOGNIZE OR DISCLOSE ANY TAX POSITIONS THAT WOULD RESULT IN UNRECOGNIZED TAX BENEFITS. YGW HAS NO POSITIONS THAT WOULD REQUIRE DISCLOSURE OR RECOGNITION UNDER THE TOPIC. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -407,531. RENTAL EXPENSES -343,962. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 407,531. RENTAL EXPENSES 343,962. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 UPON PLACEMENTS OF ADVERTISEMENTS IN PRINT MEDIA FOR RECRUITMENT OF STUDENTS THERE IS A NOTICE OF THE NONDISCRIMINATORY POLICY INCLUDED WITH THE ADVERTISEMENTS. BANQUET DINNER 821226 779693 41533 41533 117924 1800 106017 SOFTBALL TOURNAMENT 190097 169279 20818 20818 30880 56671 1550 30338 1011323 948972 62351 62351 30880 174595 3350 136355 407531 -345180 1 KOLLEL STIPENDS 37 291390 FAIR MARKET VALUE X 1 0 X X X 0 0 0 0 0 0 0 0 0 RABBI YITZCHOK MERKIN HEADMASTER 265038 0 0 0 0 0 0 0 109344 0 374382 0 0 0 ZEV KATZ MENAHEL 108284 0 0 0 0 0 3750 0 69056 0 181090 0 0 0 RABBI AARON LOPIANSKY ROSH HAYESHIVA 121883 0 0 0 0 0 3750 0 48000 0 173633 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES A HOUSING ALLOWANCE TO SOME FACULTY MEMBERS FOR THE BENEFIT OF THE ORGANIZATION. SIMCHA MERKIN SON OF RABBI YITCHOK MERKIN 82621 EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 6 ANY JEWISH PERSON WHO MAKES AN ANNUAL QUALIFYING CONTRIBUTION IS CONSIDERED A MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A ANY QUALIFYING MEMBER WHO IS PRESENT AT THE ANNUAL MEMBERSHIP MEETING IS ENTITLED TO NOMINATE AND VOTE FOR CANDIDATES FOR THE BOARD OF DIRECTORS AND ALL OFFICES. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE AUDIT COMMITTEE BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION ESTABLISHED WRITTEN EMPLOYMENT CONTRACT WITH THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS. THEIR COMPENSATION IS DETERMINED BY COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES FORM 990 AND FORM 1023 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C: THE PROCESS HAS NOT CHANGED.