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RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY

EIN 13-2673756 NEW YORK, NY

Revenue 2023
$19,532,742
Expenses 2023
$20,213,263

Program services were 86.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
B500
Classification
2000
Street
2540 AMSTERDAM AVE

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).

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • RABBI MARC PENNER

    DEAN - THRU JUNE 2024

    Total calculated
    $316,298
    From this org
    $176,375
    From related orgs
    $0
    Other
    $139,923
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $175,823
    Bonus
    $0
    Other
    $552
    Deferred
    $13,907
    Nontaxable benefits
    $126,016
    Filer's total
    $316,298

  • RABBI RONALD SCHWARZBERG

    PROGRAM DIRECTOR

    Total calculated
    $243,949
    From this org
    $137,690
    From related orgs
    $0
    Other
    $106,259
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $136,166
    Bonus
    $0
    Other
    $1,524
    Deferred
    $10,406
    Nontaxable benefits
    $95,853
    Filer's total
    $243,949

  • RABBI ARYEH LEBOWITZ

    DEAN/DIRECTOR SEMIKHA

    Total calculated
    $241,694
    From this org
    $119,698
    From related orgs
    $0
    Other
    $121,996
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $119,518
    Bonus
    $0
    Other
    $180
    Deferred
    not reported
    Nontaxable benefits
    $121,996
    Filer's total
    $241,694

  • RABBI EZRA SCHWARTZ

    PROGRAM DIRECTOR

    Total calculated
    $198,469
    From this org
    $99,245
    From related orgs
    $0
    Other
    $99,224
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $99,088
    Bonus
    $0
    Other
    $157
    Deferred
    $7,811
    Nontaxable benefits
    $91,413
    Filer's total
    $198,469

  • RABBI JOSHUA FLUG

    DIRECTOR - TORAH RESEARCH

    Total calculated
    $156,086
    From this org
    $60,397
    From related orgs
    $0
    Other
    $95,689
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $60,278
    Bonus
    $0
    Other
    $119
    Deferred
    $5,778
    Nontaxable benefits
    $89,911
    Filer's total
    $156,086

  • RABBI JUDAH CHANALES

    PROGRAM DIRECTOR

    Total calculated
    $152,116
    From this org
    $95,050
    From related orgs
    $0
    Other
    $57,066
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $94,978
    Bonus
    $0
    Other
    $72
    Deferred
    $5,500
    Nontaxable benefits
    $51,566
    Filer's total
    $152,116

  • RABBI DR ARI D BERMAN

    PRESIDENT/TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • LANCE HIRT

    BOARD CHAIR/TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • CHAIM H WIETSCHNER

    TREASURER/TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JULIUS BERMAN

    CHAIR EMERITUS/TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JOEL M SCHREIBER

    CHAIR EMERITUS/TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DR DAVID ARBESFELD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • RABBI HOWARD S BALTER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MARVIN S BIENENFELD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • NAHUM FELMAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ELLIOT GIBBER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DR FELIX L GLAUBACH

    TRUSTEE - DECEASED DEC 2024

    Total calculated
    $0
    Hours/week
    1

  • ALAN E GOLDBERG

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL JESSELSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • HOWARD JONAS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BINYAMIN KAMINETZKY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • RABBI SHIMON LAUFER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MOSES MARX

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • LEON MEYERS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • IRA MITZNER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

The first 25 listed. 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 — 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

  • 2023
    Revenue
    $19,532,742
    Expenses
    $20,213,263
    Contributions
    $7,238,224
    Grants paid
    $7,650,244
  • 2022
    Revenue
    $23,045,877
    Expenses
    $18,172,494
    Contributions
    $5,398,806
    Grants paid
    $6,983,148

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.

Grants made

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

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 2023 return

Declared as related by

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 10 September 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.