TORAH LISHMAN INSTITUTE INC

EIN: 133323392 501(c)(3) Arts, Culture & Humanities

YONKERS, NY

Total Revenue
$122,963
Total Expenses
$106,143
Total Assets
$2,108,933
Net Assets
$2,108,933
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1985
Legal Domicile
NY
Principal Officer
NACHMAN COHEN
Phone
9149639448
Tax Period
2024-09-01 to 2025-08-31

TORAH LISHMAN INSTITUTE INC, founded in 1985, is a small nonprofit in the Arts, Culture & Humanities sector that reported $123K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $106K left a modest 14% surplus.

Mission

THE ORGANIZATION DOES RESEARCH IN THE AREA OF JUDAICA. PRESENTLY, ITS MAJOR WORK IS IN THE PRODUCTION OF THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES. IT SEEKS TO DISSEMINATE ITS WORKS THROUGH PUBLICATIONS, LECTURES AND CONFERENCES.

Program Service Accomplishments

Program 1
Expenses: $21,668

THE SHEMONEH ESREI COMPANION: JEWS WHO PRAY 3 TIMES A DAY FROM AGE 10 TO 80 WILL HAVE RECITED THE SHEMONEH ESREI/AMIDAH PRAYER OVER 90,000 TIMES. IDEALLY, EACH RECITATION IS TO BE UNIQUE. EACH...

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THE SHEMONEH ESREI COMPANION: JEWS WHO PRAY 3 TIMES A DAY FROM AGE 10 TO 80 WILL HAVE RECITED THE SHEMONEH ESREI/AMIDAH PRAYER OVER 90,000 TIMES. IDEALLY, EACH RECITATION IS TO BE UNIQUE. EACH RECITATION SHOULD SERVE TO DRAW THE SUPPLICANT TO THE LORD. BUT UNFORTUNATELY, MOST PEOPLE RECITE THIS IMPORTANT PRAYER BY ROTE. TO RECTIFY THIS STATE OF AFFAIRS, THE COMPANION SERVES TO MAKE THIS PRAYER MORE MEANINGFUL TO THE MASSES BY ANALYZING SHEMONEH ESREH ON MANY LEVELS, INCLUDING: THE SIGNIFICANCE OF ITS STRUCTURE, THE IMPORT OF KEY TERMS AND THEIR RECURRENCE THROUGHOUT THE THREE MAIN SECTIONS OF THE AMIDAH, MEANINGFUL INSIGHTS THAT ARE OPEN TO ALL, THE HEAVENLY PERSPECTIVES OF THE SAINTLY, AND OF MOST IMPORTANCE, AS A TOOL TO MOTIVATE INDIVIDUALS TO EMULATE THE ALMIGHTY'S BENEVOLENCE, THEREBY ACCOMPLISHING TIKKUN O'LAM (THE RECTIFICATION OF HUMANITY).

Program 2

THE NATURE OF TIME: THIS TWO-VOLUME WORK WILL BE VOLUMES 11&12 IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVESTHE GOAL OF TREATISE IS MANIFOLD: 1. TO REVIEW THE JUDAIC SOURCES THAT DEAL...

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THE NATURE OF TIME: THIS TWO-VOLUME WORK WILL BE VOLUMES 11&12 IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVESTHE GOAL OF TREATISE IS MANIFOLD: 1. TO REVIEW THE JUDAIC SOURCES THAT DEAL WITH THE NATURE OF " TIME" BEGINNING WITH TANACH AND TALMUD THROUGH CONTEMPORARY HALAKHIC WORKS TO DELINEATE THE DIFFERENT VIEWS OF TIME THAT ARE BEING ESPOUSED. 2. TO EXPLAIN THE DIFFERENT PROPERTIES OF VARIOUS MODELS OF TIME. 3. TO IDENTIFY THE HALAKHIC DISPUTES THAT IMPLICITLY ARE BASED ON DIFFERENT TIME MODELS. 4. TO CALIBRATE THE SCIENTIFIC UNDERSTANDING OF TIME WITH THE WELTANSCHAUUNG OF YAHADUT. 5. TO STUDY THE ZOHAR'S CONTRIBUTION OF, "WHAT IS TIME?" 6. TO REVIEW THE TALMUDIC DOCTRINE OF RETROCAUSALITY (LE'MAFREI'A) IN LIGHT OF CONTEMPORARY PHYSICS. 7. TO UNDERSTAND THE NATURE OF BEIN HA'SHEMASHOT (TWILIGHT). 8. TO BREATHE LIFE AND UNDERSTANDING INTO THE HOLY DAYS OF THE YEAR. 9. TO MAKE EACH MOMENT OF OUR LIVES PRECIOUS AND MEANINGFUL.

Program 3

THE AGGADIC PERSPECTIVES OF R. YEHUDAH B. R. SIMONE: THIS WORK WILL BE VOLUME 13 IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES.R. YEHUDAH B. R. SIMONE IS A PALESTINIAN AMORA WHO...

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THE AGGADIC PERSPECTIVES OF R. YEHUDAH B. R. SIMONE: THIS WORK WILL BE VOLUME 13 IN THE ENCYCLOPEDIA OF TALMUDIC DISPUTES AND PERSPECTIVES.R. YEHUDAH B. R. SIMONE IS A PALESTINIAN AMORA WHO FLOURISHED DURING THE 3RD TO 4TH CENTURIES CE, AUTHORED AROUND 300 TEACHINGS, AND IS KNOWN AS A REMARKABLE TEACHER OF MIDRASH FROM A KABBALISTIC PERSPECTIVE.THE INSTITUTE BECAME INTERESTED IN HIS WORK BECAUSE OF HIS SIGNIFICANT INSIGHTS INTO THE NATURE OF TIME. FURTHER DELVING INTO HIS TEACHINGS REVEALED TREMENDOUS DEPTH AND INNOVATION, ESPECIALLY HIS FORMULATION OF A PRE-MESSIANIC NEW WORLD MODEL REVEALED TO THE PROPHET YESHAYAHU.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $50,301
Program Service Revenue $0
Investment Income $72,662
Other Revenue $0
TOTAL REVENUE $122,963

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $21,668
Other Expenses $106,143
TOTAL EXPENSES $106,143

Year-over-Year Comparison

2024 2023 Change
Revenue $122,963 $109,422 +0.1%
Expenses $106,143 $238,755 -0.6%
Net Income $16,820 $-129,333 -1.1%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
3
Independent Members
1
Employees
N/A
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
2
$0
Total Directors
3
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
CHAYA KEONIGSBERG DIRECTOR 5.00
Director
$0 $0 $0
ELLEN COHEN SECRETARY & TREASURER 10.00
Officer Director
$0 $0 $0
NACHMAN COHEN PRESIDENT 40.00
Officer Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $122,963 $106,143 $2,108,933 $16,820
2024 $109,422 $238,755 $1,943,475 $-129,333
2024 $109,422 $238,755 $1,943,475 $-129,333
2023 $3,900 $146,408 $1,847,490 $-142,508
2022 $465,887 $97,387 $1,808,843 $368,500
2021 $374,884 $111,352 $2,078,732 $263,532
2020 $58,575 $47,278 $1,736,605 $11,297
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