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Machon Lchoson Mishpat Inc

  • Brooklyn, NY
  • Tax-exempt since May 2010
  • EIN: 26-1995974

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Religion-Related, Spiritual Development / Jewish (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$785k (2023)

Expenses
$769k (2023)

Total Assets
$84.4k (2023)

Total Liabilities
$70.6k (2023)

Source: Form 990 tax filings from 2008 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$785,303
Expenses
$768,640
Net Income
$16,663
Net Assets
$13,822
Notable Sources of Revenue Percent of Total Revenue
Contributions $708,803
90.3%
Program Services $76,500
9.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $118,547
15.4%
Assets/Debt
Total Assets $84,415
Total Liabilities $70,593
Net Assets $13,822
Compensation
Key Employees and Officers Compensation Related Other
Rabbi Otto Cohen (Dean) $0 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on Nov. 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$592,057
Expenses
$570,896
Net Income
$21,161
Net Assets
-$2,841
Notable Sources of Revenue Percent of Total Revenue
Contributions $549,750
92.9%
Program Services $42,307
7.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $195,541
34.3%
Assets/Debt
Total Assets $74,451
Total Liabilities $77,292
Net Assets -$2,841
Compensation
Key Employees and Officers Compensation Related Other
Rabbi Otto Cohen (Dean) $40,000 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on Nov. 15, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$410,816
Expenses
$477,427
Net Income
-$66,611
Net Assets
-$24,002
Notable Sources of Revenue Percent of Total Revenue
Contributions $341,296
83.1%
Program Services $69,520
16.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $117,632
24.6%
Assets/Debt
Total Assets $52,437
Total Liabilities $76,439
Net Assets -$24,002
Compensation
Key Employees and Officers Compensation Related Other
Rabbi Otto Cohen (Dean) $40,000 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on Nov. 15, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$474,568
Expenses
$509,387
Net Income
-$34,819
Net Assets
$42,609
Notable Sources of Revenue Percent of Total Revenue
Contributions $394,486
83.1%
Program Services $80,082
16.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $163,264
32.1%
Assets/Debt
Total Assets $81,190
Total Liabilities $38,581
Net Assets $42,609
Compensation
Key Employees and Officers Compensation Related Other
Rabbi Otto Cohen (Dean) $40,000 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on Nov. 22, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$500,922
Expenses
$546,344
Net Income
-$45,422
Net Assets
$81,265
Notable Sources of Revenue Percent of Total Revenue
Contributions $420,560
84.0%
Program Services $80,362
16.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $180,033
33.0%
Assets/Debt
Total Assets $82,620
Total Liabilities $1,355
Net Assets $81,265
Compensation
Key Employees and Officers Compensation Related Other
Rabbi Otto Cohen (Dean) $40,000 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on Nov. 12, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$483,344
Expenses
$431,919
Net Income
$51,425
Net Assets
$126,687
Notable Sources of Revenue Percent of Total Revenue
Contributions $462,577
95.7%
Program Services $35,493
7.3%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$14,726
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $177,731
41.1%
Assets/Debt
Total Assets $129,247
Total Liabilities $2,560
Net Assets $126,687

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$400,050
Expenses
$358,900
Net Income
$41,150
Net Assets
$76,762
Notable Sources of Revenue Percent of Total Revenue
Contributions $395,218
98.8%
Program Services $17,506
4.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$12,674
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $131,020
36.5%
Assets/Debt
Total Assets $95,474
Total Liabilities $18,712
Net Assets $76,762
Compensation
Key Employees and Officers Compensation Related Other
Rabbi Otto Cohen (Dean) $0 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on Oct. 22, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$349,982
Expenses
$433,563
Net Income
-$83,581
Net Assets
$42,052
Notable Sources of Revenue Percent of Total Revenue
Contributions $310,340
88.7%
Program Services $56,900
16.3%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$17,258
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
9.2%
Professional Fundraising Fees $0
Other Salaries and Wages $131,890
30.4%
Assets/Debt
Total Assets $108,072
Total Liabilities $66,020
Net Assets $42,052
Compensation
Key Employees and Officers Compensation Related Other
Rabbi Otto Kohn (Dean) $40,000 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on Sept. 15, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$419,655
Expenses
$383,912
Net Income
$35,743
Net Assets
$125,633
Notable Sources of Revenue Percent of Total Revenue
Contributions $382,796
91.2%
Program Services $48,148
11.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$11,289
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
10.4%
Professional Fundraising Fees $0
Other Salaries and Wages $140,695
36.6%
Assets/Debt
Total Assets $160,026
Total Liabilities $34,393
Net Assets $125,633
Compensation
Key Employees and Officers Compensation Related Other
Chaim Kohn (Dean) $40,000 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on May 16, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$397,374
Expenses
$418,467
Net Income
-$21,093
Net Assets
$89,890
Notable Sources of Revenue Percent of Total Revenue
Contributions $365,742
92.0%
Program Services $42,963
10.8%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$11,331
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
9.6%
Professional Fundraising Fees $0
Other Salaries and Wages $120,546
28.8%
Assets/Debt
Total Assets $124,279
Total Liabilities $34,389
Net Assets $89,890
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Chaim Kohn (Dean) $40,000 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on Nov. 20, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$421,574
Expenses
$377,057
Net Income
$44,517
Net Assets
$110,983
Notable Sources of Revenue Percent of Total Revenue
Contributions $369,687
87.7%
Program Services $66,828
15.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$14,941
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $40,000
10.6%
Professional Fundraising Fees $0
Other Salaries and Wages $79,587
21.1%
Assets/Debt
Total Assets $156,629
Total Liabilities $45,646
Net Assets $110,983
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Chaim Kohn (Dean) $40,000 $0 $0
Moshe Hartstein (Director) $0 $0 $0
Joseph I Kazarnovsky (Director) $0 $0 $0

Document Links

990
Filed on March 14, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$402,069
Expenses
$363,808
Net Income
$38,261
Net Assets
$66,466
Notable Sources of Revenue Percent of Total Revenue
Contributions $312,623
77.8%
Program Services $35,945
8.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $53,501
13.3%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $3,000
0.8%
Other Salaries and Wages $41,917
11.5%
Assets/Debt
Total Assets $166,466
Total Liabilities $100,000
Net Assets $66,466

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$365,095
Expenses
$353,910
Net Income
$11,185
Net Assets
$28,205
Notable Sources of Revenue Percent of Total Revenue
Contributions $205,730
56.3%
Program Services $74,101
20.3%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $85,264
23.4%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $8,570
2.4%
Other Salaries and Wages $19,171
5.4%
Assets/Debt
Total Assets $28,205
Total Liabilities $0
Net Assets $28,205

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$234,002
Expenses
$225,164
Net Income
$8,838
Net Assets
$17,020
Notable Sources of Revenue Percent of Total Revenue
Contributions $221,092
94.5%
Program Services $12,910
5.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $11,083
4.9%
Assets/Debt
Total Assets $30,667
Total Liabilities $13,647
Net Assets $17,020

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2009

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$103,812
Expenses
$125,855
Net Income
-$22,043
Net Assets
$8,182
Notable Sources of Revenue Percent of Total Revenue
Contributions $94,910
91.4%
Program Services $8,902
8.6%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $40,833
32.4%
Assets/Debt
Total Assets $8,182
Total Liabilities $0
Net Assets $8,182

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$51,433
Expenses
$21,207
Net Income
$30,226
Net Assets
$30,226
Notable Sources of Revenue Percent of Total Revenue
Contributions $51,433
100%
Program Services $0
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $30,226
Total Liabilities $0
Net Assets $30,226

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

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Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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