2025-11-12T13:31:56-08:00 2024-12-31 132992850 Kamerman Uncyk Soniker & Klein PC 1700 Broadway 16th Floor New York NY 10019 990 2024-01-01 137131323 YESHIVAT NACHLAT HALVIIM TRUST YESH 7329944050 C/O KAMERMAN 1700 Broadway 16 Fl NEW YORK NY 10019 Yechezkale M Toporowitz Trustee 2025-11-12 true true Martin Klein P01006807 2124004930 2024 2025-03-06 01:10:19Z DORIS TOPOROWITZ 215 Oak Knoll Road Lakewood NJ 08701 1286238 false X N/A X 1996 NY To Further Jewish Education and provide assistance to the needy 3 3 0 0 2079632 1286238 0 0 0 2079632 1286238 2434087 1072400 0 0 0 0 16289 14442 2450376 1086842 -370744 199396 7681 215466 0 7681 215466 To Further Jewish Education and provide assistance to the needy false false 1072400 1072400 grants made to further education and provide assistance to needy families 1072400 true true false false false false false false false false false false false false false false true false false false true true false false false false false true false false false false false true false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 3 3 true false false false false false false false false false false true false false false false false false NJ NY X DORIS TOPOROWITZ 7329944050 1955 Swarthmore Ave Lakewood NJ 08701 X EMANUEL TOPOROWITZ DOD 62925 Trustee 0.00 0.00 X 0 0 0 DORIS TOPOROWITZ Trustee 0.00 0.00 X 0 0 0 Yechezkale M Toporowitz Trustee 0.00 0.00 X 0 0 0 0 false false false none 0 1286238 1286238 0 0 0 0 0 0 0 0 0 0 1286238 80400 80400 0 992000 992000 0 0 0 0 0 0 0 0 0 12130 12130 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Bank Fees 1637 1637 NYS Filing Fee 675 675 0 1086842 1072400 14442 0 0 7681 29577 0 0 185889 0 0 0 0 0 0 0 0 0 0 7681 215466 0 0 X 7681 215466 7681 215466 7681 215466 X 199396 8389 X X false true X false false X 476125 493250 1609369 2079632 1287238 5945614 0 0 476125 493250 1609369 2079632 1287238 5945614 314526 5631088 0 0 0 5945614 0.94710 0.88630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1288927 8389 8389 1280538 5700 5700 1286238 1083586 1083586 3256 3256 1086842 Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Interest Receivable $8389 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Pledges Receivable $5700 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Accounts Payable $3256 true Middle East 0 0 Grant making 992000 992000 992000 Middle East Jewish Education 55500 check Middle East JEWISH EDUCATION 129500 Wire Middle East JEWISH EDUCATION 62000 WIRE Middle East JEWISH EDUCATION 665000 wire Middle East JEWISH EDUCATION 80000 wire 5 false false false false false false true Keren Tehilas Shlomo 1955 Swarthmore Ave Lakewood NJ 08701 203708906 74400 0 Further Jewish Education 1 0 Grantmaker's Description of How Grants are Used Grants are awarded in response to requests from organizations to meet ongoing operating expenses.The Trustees authorized Emanuel Toporowitz (prior to his passing) to respond to requests from organizations, up to a maximum of $75,000 per request, and a maximum of $200,000, to each organization.The Trustees, have directed Mr. Toporowitz to visit the organizations at least once during the year to see that the organizations are operating and using the grants for the described purposes. Since his passing, the services previously performed by Emanuel Toporowitz are performed by Doris Toporowitz and Yechezkhale Toporowitz ET Trading Inc 35%cont ent Charitable X 212500 185889 false true false 185889 Schedule L, Part V Supplemental Information Nachlas Halvi'im is one of the charitable organizations in Israel to which the Organization provides grants to support its charitable activities. In 2023 Nachlas Halvi'im was in need of funds for its charitable purposes. However, the Organization did not have funds at the time to make a grant to Nachlas Halvi'im. ET Trading, Inc. (ET) a 35% Controlled Entity controlled by a trustee of the Organization advanced funds on behalf of the Organization directly to Nachlas Halvi'im in Israel with the understanding and agreement that when the Organization received contributions from third parties it would repay ET the funds it advanced in 2023 to Nachlas Halvi'im. The Organization inadvertently failed to book this advance by ET on its behalf as a loan payable to ET. In 2024 after the Organization received contributions from donors the Organization was able to repay ET the advance it made to Nachlas Halvi'im. Since the Organization's books did not reflect this loan at the beginning of 2024, the Organization mistakenly recorded this payment as a repayment of a loan to ET. For reporting purposes this payment was characterized as a loan to ET which ET repaid on September 3, 2025. The Organization contributed this sum repaid by ET to Nachlas Halvi'im and it is our understanding the Nachlas Halvi'im will then be in a position to repay ET the advance it paid to Nachlas Halvi'im. Form 990, Part VI, Section A, Line 2 Emanuel and Doris Toporowitz are husband and wife and Yechezkale M. Toporowitz is their son. Form 990, Part VI, Section A, Line 8b The 3 trustees are husband,wife and son. The 3 trustees consult with each other on a regular basis regarding the contributions received and grants given by the Foundation and the actions undertaken by the Foundation.Emanuel Toporowitz died on June 29, 2025. The remaining trustees will act as the sole trustees pursuant to the governing trust agreement. Form 990, Part VI, Section B, Line 11b TRUSTEES PERSONALLY REVIEW FORM 990 Form 990, Part VI, Section C, Line 19 Available for inspection by the public at the office where the books and records are maintained Form 990, Part XI, Line 9 Accrued Interest payable on ET Trading Inc. Loan = $8389 Form 990, Part XII, Line 2c The Trust does not have a separate committee that assumes responsiblity for oversight of the audit of its financial statements and selection of an independent auditor. The turstees perform those tasks. PART VI, SECTION B, QUESTION 15 The Foundation does not pay compensation to its Trustees.