2026-09-06T21:17:43Z 2025-04-30 990 2024-05-01 842626423 OHR YISRAEL YESHIVA INC OHRY 5164582766 137-80 75th Road FLUSHING NY 113673140 Martin Hodkin President 5164582766 2026-08-30 2024 Martin Hodkin 137-80 75th Road Flushing NY 11367 485837 false X X 2019 NY Ohr Yisrael Kollel maintains a beis medrash (house of Torah study and prayer) where Torah scholars engage in full-time advanced Torah study. The organization supports these scholars through monthly learning stipends and provides religious education to the wider Jewish community through evening study programs, children's programming, a women's division, and communal religious observances. 3 0 0 15 0 0 228714 485837 0 0 0 0 0 0 228714 485837 116813 177312 0 0 0 41000 0 0 87931 64373 150508 181186 368820 47528 117017 189961 313891 0 0 189961 313891 Ohr Yisrael Kollel maintains a beis medrash (house of Torah study and prayer) where Torah scholars engage in full-time advanced Torah study. The organization supports these scholars through monthly learning stipends and provides religious education to the wider Jewish community through evening study programs, children's programming, a women's division, and communal religious observances. false false 184817 177312 The kollel's core program supports Torah scholars (avreichim) who engage in full-time advanced Torah study in the organization's beis medrash. Scholars receive monthly learning stipends that enable them to devote themselves to rigorous, sustained study of Talmud and Jewish law, along with an annual orientation and a library of seforim (sacred texts). During the year the organization distributed $177,312 in learning stipends to its scholars. 30631 The organization keeps food and refreshments available in the beis medrash throughout the day for the scholars studying there, so that they can remain in sustained study without having to leave. The organization also operates Night Seder, an evening Torah study program open to members of the wider community who come to learn after their workday, and Kollel Junior, a weekly Torah study program for children. 3050 The organization's N'shei (women's division) provides religious programming and educational events for women in the community in furtherance of the organization's religious and educational mission. 218498 true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false true false false false false false false false false false false false false false true 0 0 true 0 false false false false false false false false false false false false false false false false false false false false X 3 0 true false false false false false false false false false false true false false false true false false false NY X Martin Hodkin 5165843613 75-15 137th Street Flushing NY 11367 Martin Hodkin President / Rosh Kollel 50.00 X X 1000 0 0 Dana Galler Director 5.00 X 0 0 0 Helene Gassner Director 0.00 X 0 0 0 1000 0 0 0 false false false 0 0 0 0 0 0 485837 0 485837 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 485837 0 0 0 0 0 177312 177312 0 0 0 0 41000 0 41000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7167 0 7167 0 10014 0 10014 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Food for scholars in the beis madras 30631 30631 Annual dinner event costs 87931 0 87931 Scholar orientation and seforim 7505 7505 0 0 N'shei women's division 3050 3050 0 0 4210 0 4210 0 368820 218498 62391 87931 189961 313891 189961 313891 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 189961 313891 0 0 189961 313891 189961 313891 X 117017 6913 X false false false X 0 0 0 0 21697 129065 178465 228714 485837 1043778 0 0 0 0 0 0 0 0 0 0 0 0 21697 129065 178465 228714 485837 1043778 254735 789043 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1043778 0.75590 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true Learning stipends to torah scholars (Avreichim) 33 177312 0 Part I, Line 2 Scholars (avreichim) are admitted to the kollel based on their commitment to full-time advanced Torah study in the organization's beis medrash, and receive monthly learning stipends under consistent criteria applied to all participants. Because the stipends support each scholar's own full-time study conducted within the organization's own beis medrash, the Rosh Kollel observes each scholar's participation directly and continuously throughout the year. Stipend amounts are determined by each scholar's attendance and participation during the period, and the organization maintains payment records for every scholar. A scholar who ceases to participate ceases to receive a stipend. Jacob Gassner Son of Helene Gassner, a director 9192 Scholar learning stipend (cash) Support for full-time Torah study in the Kollel Part VI, Line 2 The organization's three directors are related. Mordechai (Martin) Hodkin, President, is married to Dana Galler, a director. Helene Gassner, a director, is Mordechai Hodkin's aunt. The organization is a small family-founded religious congregation and intends to add independent directors. Part VI, Line 8a The organization is a small, volunteer-led religious congregation. Board discussions during the year were conducted informally and were not contemporaneously documented in written minutes. The organization is establishing a practice of holding an annual board meeting and keeping written minutes of its decisions. Part VI, Line 8b The organization has no committees with authority to act on behalf of the governing body. Part VI, Line 11b A complete copy of the Form 990 was provided to each director for review before filing. The President reviewed the return with the directors, who had the opportunity to ask questions prior to submission. Part VI, Line 15a During the year under review the organization's governing body consisted entirely of persons related to the President, and the organization therefore did not have independent directors available to conduct a comparability review of the President's compensation. The compensation paid was a modest fixed amount for full-time service as Rosh Kollel and was substantially below compensation reported by comparable religious organizations of similar size. The organization is working to add independent directors and intends to adopt a formal compensation review process, including the use of comparability data and contemporaneous documentation. Part VI, Line 19 The organization makes its governing documents and financial statements available to any member of the public upon request. The organization did not have a written conflict of interest policy in effect during the tax year; it has prepared one for adoption by its board. PART VII, SECTION A The organization reports on a fiscal year ending April 30. Compensation is reported in Part VII for calendar year 2024, as required for fiscal year filers, while Part IX line 5 reports compensation expense for the organization's fiscal year ended April 30, 2025. The difference of $40,000 represents a payment made in March 2025, which falls within the organization's fiscal year 2025 but within calendar year 2025, and which will be reported in Part VII of the organization's return for the fiscal year ending April 30, 2026. Part VIII, Line 1f The organization's annual dinner is a communal religious gathering at which members of the community are honored. Attendance is not ticketed and no goods or services are provided in exchange for support; amounts received in connection with the dinner are reported in full as contributions. Part XI, Line 9 The organization maintains its books on the cash basis. The difference of $6,913 between the change in net assets computed from Parts VIII and IX ($117,017) and the actual change in the organization's cash balance ($123,929) arises from timing on the organization's business credit card. Credit card purchases of $6,956 were recorded as expenses when charged during the fiscal year but were not paid from the operating account until after April 30, 2025. This is offset by $43 of personal charges inadvertently made on the organization's card and subsequently reimbursed, which is not an expense of the organization. Form 990, Late Filing The organization's Form 990 for this tax year was filed after its due date. The organization is a religious congregation whose operations are carried out entirely by volunteers, without paid administrative or accounting staff, and its administrative capacity did not keep pace with the growth of its activity. The organization has since compiled and reconciled complete books of account from its bank records and has brought its filings current. It has adopted an annual compliance calendar with advance filing reminders, board review of the return before filing, and a standing practice of requesting an extension on Form 8868 whenever a return cannot be completed by its original due date. The organization has separately requested abatement of any late-filing penalties for reasonable cause. The organization is volunteer-operated with no administrative or accounting staff, and grew faster than its administrative capacity. Its records, though complete, were not organized at the level of detail a full Form 990 requires, and an engagement with an outside accountant did not reach completion. The organization has since compiled and reconciled complete books from its bank records and is filing all delinquent returns. See Schedule O.