- Revenue 2024
- $7,250,501
- Expenses 2024
- $3,513,315
Program services were 82.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B20
- Classification
- 2000
- Street
- 116 E 97TH ST
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
EMET CLASSICAL ACADEMY IS COMMITTED TO THE PURSUIT OF HUMAN EXCELLENCE IN EVERY ACADEMIC AND CULTURAL FIELD AND THE PERPETUATION OF JEWISH, ZIONIST, AND AMERICAN EXCEPTIONALISM. SEE SCEDULE O.SCHOOL ACADEMIC PROGRAM FOCUSES ON THE BEST OF WESTERN CULTURE, THE FOUNDATIONAL IDEAS OF JEWISH CIVILIZATION, AND THE ADVANCED STUDY OF MATH, MODERN SCIENCE, ART, AND MUSIC. EMET WELCOMES FAMILIES OF ANY BACKGROUND AND AIMS TO PREPARE OUR STUDENTS FOR LIVES OF JEWISH PURPOSE AND CIVIC LEADERSHIP.
Activities or mission (Part I)
EMET CLASSICAL ACADEMY IS A JEWISH PREPARATORY SCHOOL FOR 5TH TO 12TH GRADERS IN MANHATTAN, NYC.
-
DURING THE 2024-25 SCHOOL YEAR, THE ORGANIZATION SUCCESSFULLY LAUNCHED ITS INAUGURAL ACADEMIC PROGRAM, SERVING 30 STUDENTS IN GRADES 5, 6, AND 9. THE SCHOOL RECRUITED, HIRED, AND ONBOARDED SEVEN FACULTY MEMBERS, AN ADMISSIONS PROFESSIONAL, AND THREE SUPPORT STAFF MEMBERS TO SUPPORT ITS EDUCATIONAL MISSION. OPERATING FROM TWO COMMUNITY-CENTER FACILITIES, THE ORGANIZATION SUCCESSFULLY TRANSFORMED THESE SPACES INTO FUNCTIONAL ACADEMIC ENVIRONMENTS. (SEE SCHEDULE O).FOUNDATIONAL GOVERNANCE AND OPERATIONAL SYSTEMS WERE ESTABLISHED, INCLUDING FACULTY, STUDENT, AND FAMILY HANDBOOKS, AS WELL AS COMPREHENSIVE POLICIES AND PROCEDURES. THE SCHOOL DEVELOPED AND IMPLEMENTED A COLLEGE-PREPARATORY CURRICULUM THAT INCLUDED ADVANCED-LEVEL COURSEWORK AND ESTABLISHED CORE TRADITIONS AND COMMUNITY NORMS, INCLUDING A DAILY ASSEMBLY FOCUSED ON REINFORCING JEWISH VALUES, CHARACTER DEVELOPMENT, AND COMMUNITY ENGAGEMENT. THESE EFFORTS LAID THE FOUNDATION FOR THE SCHOOL'S CONTINUED GROWTH AND LONG-TERM SUCCESS.
Expenses $2,898,542 · Grants $389,050 · Revenue $1,284,804
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Eric CohenERIC COHEN
CEO AND CHAIRMAN
- Total calculated
- $928,681
- From this org
- $0
- From related orgs
- $881,060
- Other
- $47,621
- Hours/week
- 10 + 45 related
Schedule J breakdown matched by us
- Base
- $0 + $600,000 related
- Bonus
- $0 + $281,060 related
- Other
- $0
- Deferred
- $0 + $13,800 related
- Nontaxable benefits
- $0 + $33,821 related
- Filer's total
- $0 + $928,681 related
-
Rabbi Hershel LutchRABBI HERSHEL LUTCH
SECRETARY AND TREASURER
- Total calculated
- $472,621
- From this org
- $0
- From related orgs
- $425,000
- Other
- $47,621
- Hours/week
- 5 + 45 related
Schedule J breakdown matched by us
- Base
- $0 + $385,000 related
- Bonus
- $0 + $40,000 related
- Other
- $0
- Deferred
- $0 + $13,800 related
- Nontaxable benefits
- $0 + $33,821 related
- Filer's total
- $0 + $472,621 related
-
Hon Elliott AbramsHON ELLIOTT ABRAMS
TRUSTEE
- Total calculated
- $140,000
- From this org
- $0
- From related orgs
- $140,000
- Other
- $0
- Hours/week
- 1 + 3 related
-
Jack ChorowskyJACK CHOROWSKY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Sean CliffordSEAN CLIFFORD
TRUSTEE
- Total calculated
- $396,181
- From this org
- $0
- From related orgs
- $350,000
- Other
- $46,181
- Hours/week
- 1 + 45 related
Schedule J breakdown matched by us
- Base
- $0 + $350,000 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $12,396 related
- Nontaxable benefits
- $0 + $33,785 related
- Filer's total
- $0 + $396,181 related
-
Suzy EdelmanSUZY EDELMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Jake GreenspanJAKE GREENSPAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Jay LefkowitzJAY LEFKOWITZ
TRUSTEE FROM 5/2025
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Andrei MagasinerANDREI MAGASINER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Steven PriceSTEVEN PRICE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Gary RosenthalGARY ROSENTHAL
TRUSTEE UNTIL 5/2025
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Abraham UngerABRAHAM UNGER
HEAD OF SCHOOL
- Total calculated
- $248,555
- From this org
- $225,000
- From related orgs
- $0
- Other
- $23,555
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $225,000
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $23,555
- Filer's total
- $248,555
-
Hanna SolomonHANNA SOLOMON
EXECUTIVE DIRECTOR
- Total calculated
- $154,397
- From this org
- $150,000
- From related orgs
- $0
- Other
- $4,397
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $150,000
- Bonus
- $0
- Other
- $0
- Deferred
- $4,125
- Nontaxable benefits
- $272
- Filer's total
- $154,397
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $7,250,501
- Expenses
- $3,513,315
- Contributions
- $5,943,235
- Grants paid
- $389,050
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2023
- Tax period
- 1 September 2023 to 31 August 2024
- Principal officer
-
Hershel LutchHERSHEL LUTCH
- Mailing address
- 165 E 56TH ST 4TH FLOORNEW YORK NY 10016
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
501(C)(3) · ADVANCE JEWISH EXCELLENCE AND WESTERN CIVILIZATION THROUGH EDUCATION & IDEAS · NY
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.