PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

Gemara Academy Inc

  • Brooklyn, NY
  • Tax-exempt since Aug. 2014
  • EIN: 46-3773475

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: Public, Society Benefit - Multipurpose and Other N.E.C. (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$108k (2023)

Expenses
$157k (2023)

Total Assets
−$82.2k (2023)

Total Liabilities
$0 (2023)

Source: Form 990 tax filings from 2014 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
$107,787
Expenses
$156,823
Net Income
-$49,036
Net Assets
-$82,241
Notable Sources of Revenue Percent of Total Revenue
Contributions $107,787
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 $53,550
34.1%
Assets/Debt
Total Assets -$82,241
Total Liabilities $0
Net Assets -$82,241
Compensation
Key Employees and Officers Compensation Related Other
Chananya Hoffinger (Director) $0 $0 $0
Yosef Y Rabin (Director) $0 $0 $0

Document Links

990
Filed on May 28, 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
$121,212
Expenses
$128,109
Net Income
-$6,897
Net Assets
-$33,205
Notable Sources of Revenue Percent of Total Revenue
Contributions $121,212
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 $63,840
49.8%
Assets/Debt
Total Assets -$33,205
Total Liabilities $0
Net Assets -$33,205
Compensation
Key Employees and Officers Compensation Related Other
Chananya Hoffinger (Director) $0 $0 $0
Yosef Y Rabin (Director) $0 $0 $0

Document Links

990
Filed on May 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
$142,139
Expenses
$209,316
Net Income
-$67,177
Net Assets
-$26,308
Notable Sources of Revenue Percent of Total Revenue
Contributions $142,139
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 $30,000
14.3%
Professional Fundraising Fees $0
Other Salaries and Wages $85,437
40.8%
Assets/Debt
Total Assets -$26,308
Total Liabilities $0
Net Assets -$26,308
Compensation
Key Employees and Officers Compensation Related Other
Chananya Hoffinger (Director) $0 $0 $0
Yosef Y Rabin (Director) $0 $0 $0

Document Links

990
Filed on May 11, 2022

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

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$204,001
Expenses
$163,132
Net Income
$40,869
Net Assets
$40,869
Notable Sources of Revenue Percent of Total Revenue
Contributions $204,001
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 $77,991
47.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $40,869
Total Liabilities $0
Net Assets $40,869
Compensation
Key Employees and Officers Compensation Related Other
Chananya Hoffinger (Director) $0 $0 $0
Yosef Y Rabin (Director) $0 $0 $0

Document Links

990
Filed on March 15, 2021

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$243,787
Expenses
$225,092
Net Income
$18,695
Net Assets
$18,695
Notable Sources of Revenue Percent of Total Revenue
Contributions $243,787
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 $131,588
58.5%
Professional Fundraising Fees $750
0.3%
Other Salaries and Wages $0
Assets/Debt
Total Assets $18,695
Total Liabilities $0
Net Assets $18,695
Compensation
Key Employees and Officers Compensation Related Other
Chananya Hoffinger (Director) $0 $0 $0
Yosef Y Rabin (Director) $0 $0 $0

Document Links

990
Filed on March 5, 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 990-EZ
Revenue
$198,949
Expenses
$132,284
Net Income
$66,665
Net Assets
$61,573
Notable Sources of Revenue Percent of Total Revenue
Contributions $94,741
47.6%
Program Services $104,208
52.4%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $66,795
Total Liabilities $5,222
Net Assets $61,573
Compensation
Key Employees and Officers Compensation Other
Yosef Y Rabin (Director) $21,840 $0
Chananya Hoffinger (Director) $18,720 $0

Document Links

990-EZ
Filed on Oct. 29, 2019

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$122,434
Expenses
$157,236
Net Income
-$34,802
Net Assets
-$5,092
Notable Sources of Revenue Percent of Total Revenue
Contributions $85,571
69.9%
Program Services $36,863
30.1%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $6,060
Total Liabilities $11,152
Net Assets -$5,092
Compensation
Key Employees and Officers Compensation Other
Chananya Hoffinger (Director) $0 $0
Yosef Y Rabin (Director) $0 $0

Document Links

990-EZ
Filed on Nov. 15, 2018

Short form 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 990-EZ
Revenue
$141,525
Expenses
$145,131
Net Income
-$3,606
Net Assets
$29,710
Notable Sources of Revenue Percent of Total Revenue
Contributions $141,525
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $31,608
Total Liabilities $1,898
Net Assets $29,710
Compensation
Key Employees and Officers Compensation Other
Yosef Y Rabin (Director) $21,840 $0
Chananya Hoffinger (Director) $14,040 $0

Document Links

990-EZ
Filed on Nov. 15, 2017

Short form 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 990-EZ
Revenue
$124,785
Expenses
$112,396
Net Income
$12,389
Net Assets
$33,316
Notable Sources of Revenue Percent of Total Revenue
Contributions $124,785
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $33,316
Total Liabilities $0
Net Assets $33,316
Compensation
Key Employees and Officers Compensation Other
Chananya Hoffinger (Director) $8,901 $0
Yosef Y Rabin (Director) $8,400 $0
Schneur Z Schapiro (Director) $0 $0

Document Links

990-EZ
Filed on Nov. 15, 2016

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

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$82,321
Expenses
$61,394
Net Income
$20,927
Net Assets
$20,927
Notable Sources of Revenue Percent of Total Revenue
Contributions $82,321
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $20,927
Total Liabilities $0
Net Assets $20,927
Compensation
Key Employees and Officers Compensation Other
Chananya Hoffinger (Director) $11,145 $0
Schneur Z Schapiro (Director) $0 $0
Yosef Y Rabin (Director) $0 $0

Document Links

990-EZ
Filed on May 14, 2015

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

View Filing
PDF XML

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

The data powering this website is available programmatically, via an API. Read the API documentation »

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.

Updated