Form 990 for tax year 2023
Filed by YESHIVA UNIVERSITY HIGH SCHOOLS.
Totals
- Total revenue
- $19,599,357
- Total expenses
- $19,936,865
- Contributions and grants received
- $4,119,678
- Grants paid
- $3,226,421
- Program service revenue
- $14,968,322
- Investment income
- $667,882
- Other revenue
- -$156,525
- Total assets, end of year
- $27,229,629
- Total liabilities, end of year
- $7,729,870
- Net assets or fund balances, end of year
- $19,499,759
- Program services expenses (Part IX)
- $16,398,137
- Management and general expenses
- $3,415,157
- Fundraising expenses
- $123,571
- Program service expenses (Part III)
- $16,398,137
Program services were 82.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$1,132,253
-
1e · Government grants (contributions)
$1,853,406
-
1f · All other contributions, gifts and grants
$1,134,019
-
1g · Noncash contributions included above
$23,941
-
2a · Program service revenue: STUDENT TUITION & FEES
total $13,292,498 · related or exempt $13,292,498
-
2b · Program service revenue: STUDENT DORM/FOOD/TRANSPORTATION
total $1,046,066 · related or exempt $1,046,066
-
2c · Program service revenue: PTACH PROGRAM FOR CHILDREN WITH DISABILITIES
total $217,225 · related or exempt $217,225
-
2d · Program service revenue: STUDENT EDUCATION PROGRAMS
total $412,533 · related or exempt $412,533
-
3 · Investment income
total $256,276 · unrelated business -$6,846 · excluded $263,122
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
securities $1,573,644
-
7b · Less cost or other basis and sales expenses
securities $1,162,238
-
7c · Gain or loss
securities $411,406
-
7d · Net gain or loss
total $411,606 · excluded $411,606
-
8a · Fundraising events: gross income
$14,820
-
8a · Fundraising events: contributions included on line 1c
$1,132,253
-
8b · Fundraising events: direct expenses
$171,345
-
8c · Net income from fundraising events
total -$156,525 · excluded -$156,525
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $3,226,421 · program services $3,226,421
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $652,620 · program services $652,620
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $7,364,085 · program services $7,266,485 · fundraising $97,600
-
8 · Pension plan contributions
total $156,278 · program services $154,207 · fundraising $2,071
-
9 · Other employee benefits
total $1,029,156 · program services $1,015,516 · fundraising $13,640
-
10 · Payroll taxes
total $613,278 · program services $605,812 · fundraising $7,466
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $985,321 · management and general $985,321
-
11c · Fees: accounting
total $62,300 · management and general $62,300
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $67,668 · management and general $67,668
-
11g · Fees: other
total $141,325 · management and general $141,325
-
12 · Advertising and promotion
total $25,450 · management and general $25,450
-
13 · Office expenses
total $552,077 · program services $13,686 · management and general $535,597 · fundraising $2,794
-
14 · Information technology
total $51,515 · program services $46,505 · management and general $5,010
-
15 · Royalties
total $0
-
16 · Occupancy
total $110,145 · program services $110,145
-
17 · Travel
total $1,454,355 · program services $1,454,355
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $176,732 · program services $176,732
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $198,266 · management and general $198,266
-
23 · Insurance
total $0
-
24a · Other expenses: ALLOCATED EXPENSES
total $1,220,000 · program services $854,000 · management and general $366,000
-
24b · Other expenses: STUDENT ACTIVITY
total $708,327 · program services $708,327
-
24c · Other expenses: BAD DEBT
total $314,146 · management and general $314,146
-
24d · Other expenses: SECURITY
total $368,911 · management and general $368,911
-
24e · All other expenses
total $458,489 · program services $113,326 · management and general $345,163
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $56,813 · end of year $64,490
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $769,912 · end of year $909,280
-
4 · Accounts receivable
beginning of year $61,443 · end of year $83,203
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$6,068,003
-
10b · Land, buildings and equipment: accumulated depreciation
$4,121,656
-
10c · Land, buildings and equipment, net
beginning of year $2,031,204 · end of year $1,946,347
-
11 · Investments: publicly traded securities
beginning of year $6,472,127 · end of year $12,452,520
-
12 · Investments: other securities
beginning of year $10,185,634 · end of year $11,095,900
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $508,502 · end of year $677,889
-
17 · Accounts payable and accrued expenses
beginning of year $1,535,605 · end of year $7,310,833
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $507,877 · end of year $419,037
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $0 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $936,216 · end of year $1,216,557
-
28 · Net assets with donor restrictions
beginning of year $17,105,937 · end of year $18,283,202
Mission and programs · 2023
Mission
THE YESHIVA UNIVERSITY HIGH SCHOOLS HAS AS ITS EDUCATIONAL MISSION TO TEACH AND PERPETUATE THE VALUES OF TORAH AND SECULAR STUDIES. SEE SCHEDULE O.
Activities or mission (Part I)
THE PRIMARY MISSION OF THE YESHIVA UNIVERSITY HIGH SCHOOLS IS TO TEACH AND PERPETUATE THE VALUES OF TORAH AND SECULAR STUDIES. SEE SCHEDULE O
-
YESHIVA UNIVERSITY HIGH SCHOOLS ("THE HIGH SCHOOLS") IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE. THE HIGH SCHOOLS, WHICH CONSISTS OF THE MARSHA STERN TALMUDICAL ACADEMY YESHIVA UNIVERSITY HIGH SCHOOL FOR BOYS AND THE SAMUEL H. WANG YESHIVA UNIVERSITY HIGH SCHOOL FOR GIRLS, MAINTAINS SEPARATE SECONDARY SCHOOL PROGRAMS FOR BOYS AND GIRLS. INSTRUCTION IS PROVIDED TO APPROXIMATELY 440 HIGH SCHOOL STUDENTS. THE HIGH SCHOOLS OFFER COLLEGE PREPARATORY PROGRAMS AND COMPREHENSIVE JEWISH STUDIES PROGRAMS LEADING TO A NEW YORK STATE REGENTS DIPLOMA. THE SCHOOLS ARE ACCREDITED BY BOTH THE NEW YORK STATE BOARD OF REGENTS AND THE MIDDLE STATES COMMISSION ON SECONDARY EDUCATION.
Expenses $16,398,137 · Grants $3,226,421 · Revenue $14,968,322
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Rabbi Dov EmersonRABBI DOV EMERSON
DIRECTOR TEACHING/LEARNING
- Total calculated
- $270,312
- From this org
- $116,466
- From related orgs
- $0
- Other
- $153,846
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $116,466
- Bonus
- $0
- Other
- $0
- Deferred
- $6,605
- Nontaxable benefits
- $147,241
- Filer's total
- $270,312
-
Rabbi Shimon SchenkerRABBI SHIMON SCHENKER
ASSOCIATE PRINCIPAL
- Total calculated
- $242,903
- From this org
- $177,114
- From related orgs
- $0
- Other
- $65,789
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $172,679
- Bonus
- $0
- Other
- $4,435
- Deferred
- $0
- Nontaxable benefits
- $65,789
- Filer's total
- $242,903
-
Bracha RutnerBRACHA RUTNER
HEAD OF SCHOOL
- Total calculated
- $227,270
- From this org
- $184,221
- From related orgs
- $0
- Other
- $43,049
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $176,721
- Bonus
- $7,500
- Other
- $0
- Deferred
- $6,375
- Nontaxable benefits
- $36,674
- Filer's total
- $227,270
-
Rabbi Joshua KahnRABBI JOSHUA KAHN
FORMER HEAD OF SCHOOL
- Total calculated
- $218,872
- From this org
- $153,171
- From related orgs
- $0
- Other
- $65,701
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $134,569
- Bonus
- $12,500
- Other
- $6,102
- Deferred
- $5,325
- Nontaxable benefits
- $60,376
- Filer's total
- $218,872
-
Rabbi Daniel KonigsbergRABBI DANIEL KONIGSBERG
ASSOC PRINCIPAL
- Total calculated
- $196,025
- From this org
- $86,782
- From related orgs
- $0
- Other
- $109,243
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $82,347
- Bonus
- $0
- Other
- $4,435
- Deferred
- $0
- Nontaxable benefits
- $109,243
- Filer's total
- $196,025
-
Rabbi Ezra WeinerRABBI EZRA WEINER
TEACHER/PROGRAM DIRECTOR
- Total calculated
- $194,666
- From this org
- $189,125
- From related orgs
- $0
- Other
- $5,541
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $184,690
- Bonus
- $0
- Other
- $4,435
- Deferred
- $5,541
- Nontaxable benefits
- $0
- Filer's total
- $194,666
-
Rabbi Tanchum CohenRABBI TANCHUM COHEN
TEACHER/PROGRAM DIRECTOR
- Total calculated
- $193,275
- From this org
- $161,188
- From related orgs
- $0
- Other
- $32,087
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $156,753
- Bonus
- $0
- Other
- $4,435
- Deferred
- $0
- Nontaxable benefits
- $32,087
- Filer's total
- $193,275
-
Baruch MendelsonBARUCH MENDELSON
TEACHER/PROGRAM DIRECTOR
- Total calculated
- $160,091
- From this org
- $55,516
- From related orgs
- $0
- Other
- $104,575
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $51,081
- Bonus
- $0
- Other
- $4,435
- Deferred
- $3,988
- Nontaxable benefits
- $100,587
- Filer's total
- $160,091
-
Aliza GewirtzALIZA GEWIRTZ
TEACHER/PROGRAM DIRECTOR
- Total calculated
- $132,286
- From this org
- $54,785
- From related orgs
- $0
- Other
- $77,501
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $50,350
- Bonus
- $0
- Other
- $4,435
- Deferred
- $3,724
- Nontaxable benefits
- $73,777
- Filer's total
- $132,286
-
Rabbi Dr Ari D BermanRABBI DR ARI D BERMAN
PRESIDENT/TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
-
Miriam P GoldbergMIRIAM P GOLDBERG
BOARD CHAIR/TRUSTEE
- Total calculated
- $0
- Hours/week
- 5
-
Debra AbitanDEBRA ABITAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Rabbi Steven BurgRABBI STEVEN BURG
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Yossi CohenYOSSI COHEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Dr Felix L GlaubachDR FELIX L GLAUBACH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Alan E GoldbergALAN E GOLDBERG
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Michael JesselsonMICHAEL JESSELSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Rabbi E Samuel KlibanoffRABBI E SAMUEL KLIBANOFF
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Laizer KornwasserLAIZER KORNWASSER
TRUSTEE - UNTIL SEPTEMBER 2023
- Total calculated
- $0
- Hours/week
- 1
-
Dr Rama KosloweDR RAMA KOSLOWE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Eliot LauerELIOT LAUER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
David MarkowitzDAVID MARKOWITZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Aliza Wein MermelsteinALIZA WEIN MERMELSTEIN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ira MitznerIRA MITZNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Moshe OppenheimMOSHE OPPENHEIM
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
David OttensoserDAVID OTTENSOSER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Yitzchok RosenthalYITZCHOK ROSENTHAL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mordy RothbergMORDY ROTHBERG
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
David B SchwartzDAVID B SCHWARTZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Steve TeichmanSTEVE TEICHMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Louis TuchmanLOUIS TUCHMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Rabbi Daniel TurkelRABBI DANIEL TURKEL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Andrew J LauerANDREW J LAUER
TRUSTEE/VP/GEN COUNSEL
- Total calculated
- $0
- Hours/week
- 1
-
Harvey WrubelHARVEY WRUBEL
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Michael SchreiberMICHAEL SCHREIBER
VP BUS. AFFAIRS/CFO
- Total calculated
- $0
- Hours/week
- 35 + 1 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Housing allowance or residence for personal use
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- FORM 990, SCHEDULE J, PART II - DETAILS OF COMPENSATION
- RABBI MICHAEL TAUBES, THE FORMER YUHSB HEAD OF SCHOOL, IS THE ROSH YESHIVA OF BOTH THE BOYS HIGH SCHOOL AND THE RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY, AN AFFILIATED BUT UNRELATED ENTITY. RABBI TAUBES' REPORTABLE COMPENSATION ALLOCATED TO THE HIGH SCHOOLS IS BELOW THE FORMER KEY EMPLOYEE REPORTING THRESHOLD. RABBI JOSHUA KAHN - COLUMN B INCLUDES TAXABLE TUITION AND A CONTRACTUAL BONUS FOR MEETING CERTAIN METRICS. COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS, TUITION, THE COSTS OF AN EMPLOYER PROVIDED CELL PHONE USED FOR BUSINESS PURPOSES AND THE PORTION OF RABBI KAHN'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. RABBI KAHN RESIGNED EFFECTIVE JUNE 30, 2024. RABBI DOV EMERSON - COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. COLUMN D INCLUDES TUITION, NON-TAXABLE MEDICAL BENEFITS, THE COSTS OF AN EMPLOYER PORVIDED CELL PHONE USED FOR BUSINESS PURPOSES AND THE PORTION OF RABBI EMERSON'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. RABBI TANCHUM COHEN - COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS. RABBI SHIMON SCHENKER - COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS, THE COSTS OF AN EMPLOYER PROVIDED CELL PHONE USED FOR BUSINESS PURPOSES AND THE PORTION OF RABBI SCHENKER'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. BRACHA RUTNER - COLUMN B INCLUDES A TAXABLE BONUS BASED ON MEETING CERTAIN METRICS. COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. COLUMN D INCLUDES THE COSTS OF AN EMPLOYER PROVIDED CELL PHONE USED FOR BUSINESS PURPOSES, AND THE PORTION OF MS. RUTNER'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. RABBI BARUCH MENDELSON - COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS AND THE PORTION OF RABBI MENDELSON'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. RABBI EZRA WEINER - COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. RABBI DANIEL KONIGSBERG - COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS AND THE PORTION OF RABBI KONIGSBERG'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. ALIZA GEWRITZ - COLUMN B INCLUDES A TAXABLE BONUS BASED ON MEETING CERTAIN METRICS. COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS AND THE PORTION OF MS. GEWRITZ'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE.
- FORM 990, PART VII, LINE 5 AND SCHEDULE J
- COMPENSATION FROM UNRELATED ORGANIZATION THE HIGH SCHOOLS' PRESIDENT, SENIOR VICE PRESIDENT, CFO/VP FOR BUSINESS AFFAIRS, AND VP FOR LEGAL AFFAIRS ARE ALSO OFFICERS OF YESHIVA UNIVERSITY, AN AFFILIATED BUT UNRELATED ORGANIZATION FOR FORM 990 REPORTING PURPOSES. THE UNIVERSITY PROVIDES CERTAIN FINANCIAL, ADMINISTRATIVE, LEGAL, FACILITIES AND HUMAN RESOURCE SERVICES TO THE HIGH SCHOOLS. THESE OFFICERS ARE PAID SOLELY BY YESHIVA UNIVERSITY THROUGH THE UNIVERSITY'S PAYROLL SYSTEM AND THEIR FULL COMPENSATION AND BENEFITS ARE REPORTED ON YESHIVA UNIVERSITY'S FORM 990.
- FORM 990, SCHEDULE J, PART I
- PART I, LINE 1A - THE HOUSING ALLOWANCE REFERS TO THE PARSONAGE SALARY DESIGNATION RECEIVED BY CERTAIN EMPLOYEES LISTED IN PART VII AND DETAILED ABOVE.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
CHARITABLE REMAINDER TRUST - 1
T · FUNDRAISING · NY
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 14 May 2025
- IRS schema version
- 2023v6.0
- Source object
- 202521359349307157
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