2025-06-25T12:11:15-07:00 2023-12-31 132992850 Kamerman Uncyk Soniker & Klein PC 1700 Broadway 16th Floor New York NY 10019 990 2023-01-01 137131323 YESHIVAT NACHLAT HALVIIM TRUST YESH 7329944050 C/O KAMERMAN 1700 Broadway 16 Fl NEW YORK NY 10019 Yechezkale M Toporowitz Trustee 2025-06-25 true true Martin Klein P01006807 2124004930 2023 2025-03-06 01:10:19Z X EMANUEL TOPOROWITZ 215 Oak Knoll Road Lakewood NJ 08701 2079632 false X N/A X 1996 NY To Further Jewish Education and provide assistance to the needy 3 3 0 0 1609369 2079632 0 0 0 1609369 2079632 1513500 2434087 0 0 0 0 7381 16289 1520881 2450376 88488 -370744 378425 7681 0 378425 7681 To Further Jewish Education and provide assistance to the needy false false 2434087 2434087 grants made to further education and provide assistance to needy families 2434087 true true false false false false false false false false false false false false false false true false false false true true false false false false false true false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 3 3 true false false false false false false false false false false true false false false false false false NJ NY X EMANUEL TOPOROWITZ 7329944050 1955 Swarthmore Ave Lakewood NJ 08701 X EMANUEL TOPOROWITZ Trustee 0.00 0.00 X 0 0 0 DORIS TOPOROWITZ Trustee 0.00 0.00 X 0 0 0 Yechezkale M Toporowitz Trustee 0.00 0.00 X 0 0 0 0 false false false none 0 2079632 2079632 0 0 0 0 0 0 0 0 0 0 2079632 91000 91000 0 2343087 2343087 0 0 0 0 0 0 0 0 0 10688 10688 0 0 0 0 0 1000 1000 0 0 0 0 0 0 0 0 0 0 Bank Fees 4601 4601 0 2450376 2434087 16289 0 0 378425 7681 0 0 0 0 0 0 0 0 0 0 0 0 0 378425 7681 0 0 X 378425 7681 378425 7681 378425 7681 -370744 X X false true X false false X 861527 476125 493250 1609369 2079632 5519903 0 0 861527 476125 493250 1609369 2079632 5519903 627641 4892262 0 0 0 5519903 0.88630 0.66920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2068038 2068038 11594 11594 2079632 2447906 2447906 2470 2470 2450376 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Pledges Receivable $11594 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Accounts Payable $2470 true Middle East 0 0 Grant making 0 United Kingdom 0 0 Grant making 0 Middle East Jewish Education 28200 wire Middle East Jewish Education 339000 wire Middle East JEWISH EDUCATION 1153625 WIRE Middle East JEWISH EDUCATION 20327 wire Middle East JEWISH EDUCATION 331435 Wire Middle East JEWISH EDUCATION 453000 check United Kingdom Jewish Education 17500 wire 7 false false false false false false true Keren Tehilas Shlomo 1955 Swarthmore Ave Lakewood NJ 08701 203708906 501(c)(3) 65000 0 Further Jewish Education Kollel Torah 17 Overhill Road Monsey NY 10952 814125039 501(c)(3) 26000 0 Further Jewish Education 2 0 Grantmaker's Description of How Grants are Used Grants are awarded in response to requests from organizations to meet ongoing operating expenses.The Trustees authroized Emanuel Toporowitz to respond to requests from organizations, up to a maximum of $75,000 per request, and a maximum of $200,000, to each organization.The Trustees, have directed Mr. Toporowitz to visit the organizations at least once during the year to see that the organizations are operating and using the grants for the described purposes. Form 990, Part VI, Section A, Line 2 Emanuel and Doris Toporowitz are husband and wife and Yechezkale M. Toporowitz is their son. Form 990, Part VI, Section A, Line 8b The 3 trustees are husband,wife and son. The 3 trustees consult with each other on a regular basis regarding the contributions received and grants given by the Foundation and the actions undertaken by the Foundation. Form 990, Part VI, Section B, Line 11b TRUSTEES PERSONALLY REVIEW FORM 990 Form 990, Part VI, Section C, Line 19 Available for inspection by the public at the office where the books and records are maintained Form 990, Part XII, Line 2c The Trust does not have a separate committee that assumes responsiblity for oversight of the audit of its financial statements and selection of an independent auditor. The three turstees perform those tasks. Amended Explanation At the time of filing the original tax return with the IRS the Trust did not have an audited financial statement. The tax return is being amended to reflect that audited financial statements were prepared after the tax return was filed with the IRS and to complete Schedule D, Part XI. PART VI, SECTION B, QUESTION 15 The Foundation does not pay compensation to its Trustees.