2026-07-13T14:23:30-05:00 2025-08-31 251467156 SISTERSON & CO LLP 501 GRANT STREET SUITE 450 PITTSBURGH PA 15219 990 2024-09-01 256011064 YESHIVATH ACHEI TMIMIM OF PITTSBURGH YESH 4124227300 2100 WIGHTMAN STREET PITTSBURGH PA 15217 DR MARC OSTER PRESIDENT 4124227300 2026-07-13 1 0 KIMBERLEY A MILLER P01324554 4122812025 2024 2025-03-06 01:10:19Z DR MARC OSTER 2100 WIGHTMAN STREET PITTSBURGH PA 15217 10702269 0 X WWW.YESHIVASCHOOLS.COM X 1943 PA THE ORGANIZATION PROVIDES A BALANCED EDUCATION THAT EMPHASIZES BOTH ACADEMIC ACHIEVEMENT AND SPIRITUAL GROWTH WITHIN THE CONTEXT OF AUTHENTIC JEWISH VALUES. 10 4 229 23 0 0 4805844 8248393 2079535 2273846 371471 22018 -10846 -24406 7246004 10519851 0 0 0 0 5564453 6418309 36000 48000 190443 2388275 2696592 7988728 9162901 -742724 1356950 10971649 10569842 9764666 8147201 1206983 2422641 THE ORGANIZATION PROVIDES A BALANCED EDUCATION THAT EMPHASIZES BOTH ACADEMIC ACHIEVEMENT AND SPIRITUAL GROWTH WITHIN THE CONTEXT OF AUTHENTIC JEWISH VALUES. 0 0 6149467 2321722 OPERATION OF PRIVATE SCHOOLS (NURSERY THROUGH HIGH SCHOOL) FOR BOYS AND GIRLS PROVIDING RELIGIOUS AND SECULAR INSTRUCTIONS. 6149467 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 29 0 1 229 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 PA X YISROEL WEITMAN 4124227300 2100 WIGHTMAN STREET PITTSBURGH PA 15217 MEYER GRINBERG DIRECTOR 1.00 X 0 0 0 CHAYA ENGLE SECRETARY/CCO 40.00 X X 85000 0 0 DR MARC OSTER PRESIDENT 15.00 X X 0 0 0 SHARON COOPER DIRECTOR 1.00 X 0 0 0 YOSEF HASHIMI TREASURER 10.00 X X 0 0 0 IZZY RUDOLPH VICE PRESIDENT 2.00 X X 0 0 0 LIOR SHKEDI DIRECTOR 2.00 X 0 0 0 CHAYA COWEN DIRECTOR 2.00 X 0 0 0 ITCHY GLASSNER DIRECTOR 1.00 X 0 0 0 SHMUEL HUEBNER DIRECTOR 2.00 X 0 0 0 RABBI YOSSI ROSENBLUM HEAD OF SCHOOL & CEO 55.00 X 164500 0 54000 RABBI YISROEL ROSENFELD FORMER DEAN & CEO 0.01 X 85000 0 0 BLUMI ROSENFELD FORMER HEAD OF TELC 0.01 X 50000 0 0 384500 0 54000 1 1 1 0 0 578222 4227884 3442287 8248393 TUITION 611110 1419590 1419590 STUDENT ACTIVITIES, SERVICES & FE 611110 854256 854256 2273846 9802 9802 64377 52161 12216 12216 12216 57975 578222 130257 -72282 -72282 MISCELLANEOUS REVENUE 611110 47876 47876 47876 10519851 2321722 0 -50264 301000 301000 5617889 4924963 590725 102201 147370 117452 26561 3357 352050 252832 93346 5872 23241 22791 450 55174 5918 49256 48000 48000 845 845 134293 37401 93383 3509 1393 225 1168 54285 29626 24659 38073 9134 28939 653125 35381 610572 7172 19775 11995 7780 320717 320717 383571 383571 113499 9949 88812 14738 PROGRAM EXPENSES 652064 636392 15272 400 STAFF HIRING AND DEVELO 88708 69973 18735 0 BAD DEBT EXPENSE 27376 0 27376 0 BANK AND CREDIT CARD FE 11861 1488 10373 0 118592 6963 108053 3576 9162901 6149467 2822991 190443 65651 181529 242 37 1090957 623593 405511 427454 255272 37303 12696350 4085635 8700791 8610715 239918 193503 213307 495708 10971649 10569842 1503534 1535549 485107 502528 680000 803100 5671022 3440352 180556 145000 1244447 1720672 9764666 8147201 X -3348875 1978786 4555858 443855 1206983 2422641 10971649 10569842 X 1356950 -2313 -138979 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 239918 0 18807 64377 845 193503 214201 233 29873 3606 783 239918 213705 10939 9798 646 214201 378567 19323 -29774 153202 1209 213705 1251532 949839 229814 2044580 8098 378567 0.00257 0.99743 0 0 253542 253542 11832735 3679481 8153254 610073 406154 203919 8610715 LEASE LIABILITY 528943 POST-EMPLOYMENT BENEFIT LIABILITY 1191729 1720672 X 10646950 -2313 130257 127944 10519006 845 845 10519851 9292313 130257 130257 9162056 845 845 9162901 PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC ON INCOME TAXES CLARIFIES RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. YESHIVA EVALUATES UNCERTAIN TAX POSITIONS FOR RECOGNITION BY DETERMINING WHETHER EVIDENCE INDICATES IT IS MORE LIKELY THAN NOT THAT A POSITION WILL BE SUSTAINED IF EXAMINED BY TAXING AUTHORITIES. YESHIVA IS UNAWARE OF ANY UNCERTAIN TAX POSITIONS. YESHIVA'S TAX RETURNS FOR THE YEARS ENDED AUGUST 31, 2022 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS"). PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES $130,257 PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES $130,257 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL INCLUDES A NONDISCRIMINATION STATEMENT IN ALL PUBLICITY. SCHEDULE E, PART I, LINE 6 PA DEPARTMENTS OF EDUCATIONS AND PUBLIC WELFARE: PRE-K COUNTS AND CCIS PROGRAMS 1,626,407 COMMONWEALTH OF PA: GOVERNMENT LUNCH PROGRAM 387,272 NONPROFIT SECURITY GRANT 41,833 URBAN REDEVELOPMENT AUTHORITY OF PITTSBURGH 1,950,000 PA COMMISSION OF CRIME AND DELINQUENCY: 222,372 X X X X X X X 1 GMS FUNDING SOLUTIONS 8 BROOKWOOD AVE CARLISLE PA 17015 FUNDRAISING CONSULTATION 0 0 48000 -48000 48000 -48000 PA CHARIDY 557062 552062 5000 6559 30966 15898 9010 MCCORMICK EVENT 58524 26160 32364 2554 12045 15589 2 20611 20611 3690 24600 9346 636197 578222 57975 12803 55566 37289 24599 130257 -72282 X 1 1 X X 1 0 0 0 0 0 0 0 0 RABBI YOSSI ROSENBLUM HEAD OF SCHOOL & CEO 164500 0 0 0 0 0 0 0 54000 0 218500 0 0 0 RABBI YISROEL ROSENFELD FORMER DEAN & CEO 85000 0 0 0 0 0 0 0 0 0 85000 0 0 0 BLUMI ROSENFELD FORMER HEAD OF TELC 50000 0 0 0 0 0 0 0 0 0 50000 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES A PARSONAGE ALLOWANCE TO SEVERAL OF THE RABBIS TO OFFSET HOUSING EXPENSES. PART I, LINE 3 THE ORGANIZATION'S EXECUTIVE COMMITTEE OF ITS BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE ORGANIZATION'S CEO AFTER CONSIDERING ALL AVAILABLE DATA INCLUDING COMPARABILITY DATA. THE EXECUTIVE COMMITTEE DOCUMENTS ITS DELIBERATIONS AND DECISIONS IN ITS MINUTES AND ADDS NOTES TO THE PERSONNEL FILE. MARC OSTER PRESIDENT GENERAL X 295000 195000 0 1 1 YOSEF HASHIMI TREASURER GENERAL X 656000 400000 0 1 1 YITZCHOK GLASSNER DIRECTOR GENERAL X 175500 13100 0 1 1 LIOR SHKEDI DIRECTOR GENERAL X 25000 0 0 1 1 WILLIAM RUDOLPH FATHER OF VICE PRESIDENT IZZY RUDOLPH GENERAL X 600000 175000 0 1 1 FRIENDS OF YESHIVA LLC OWNED 80% BY DIRECTORS OF THE ORGANIZATION GENERAL X 20000 20000 0 1 1 803100 FRIENDS OF YESHIVA LLC LLC >35% OWNED BY BOARD DIRECTORS 48647 RENT PAID TO THE LLC BY THE ORGANIZATION 0 FOY 2 INVESTMENTS LLC LLC >35% OWNED BY BOARD DIRECTORS 30000 ASSIGNMENT OF REAL ESTATE CONTRACT 0 FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS FORM 990 PRIOR TO FILING AND THEN A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW AND COMMENTS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICT OF INTEREST POLICY: EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL SIGN ANNUALLY A CONFLICT OF INTEREST POLICY STATEMENT. EACH VOTING MEMBER OF THE BOARD OF DIRECTORS SHALL SIGN ANNUALLY A STATEMENT DECLARING WHETHER SUCH PERSON IS AN INDEPENDENT DIRECTOR. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING APPROPRIATE ACTIONS THAT ARE NECESSARY FOR EFFECTIVE OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP MANAGEMENT OFFICIAL AND OFFICERS: THE ORGANIZATION'S EXECUTIVE COMMITTEE OF ITS BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE ORGANIZATION'S CEO, OFFICERS, AND KEY EMPLOYEES AFTER CONSIDERING ALL AVAILABLE DATA INCLUDING COMPARABILITY DATA. THE EXECUTIVE COMMITTEE DOCUMENTS ITS DELIBERATIONS AND DECISIONS IN ITS MINUTES AND ADDS NOTES TO THE APPROPRIATE INDIVIDUAL'S PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION PROVIDES DOCUMENTS UPON REQUEST. FORM 990, PART XI, LINE 8: THE FORM 990 FOR THE FISCAL YEAR ENDED 8/31/2024 WAS FILED PRIOR TO THE AUDITED FINANCIAL STATEMENTS BEING FINALIZED AND ISSUED FOR THE ORGANIZATION BUT ALL OF THE AMOUNTS REPORTED IN THE 990 WERE BELIEVED TO BE SUBSTANTIALLY CORRECT BASED ON THE INFOMATION PROVIDED BY THE ORGANIZATION. WHEN THE FINANCIAL STATEMENTS WERE ULTIMATELY ISSUED, THE ORGANIZATION MADE AN ADJUSTMENT TO REDUCE THE GAIN ON SALE OF THE PROPERTY AT 2120 WIGHTMAN STREET BY $138,979 BASED ON ADDITIONAL INFORMATION, WHICH IS BEING REFLECTED AS A PRIOR PERIOD ADJUSTMENT.