Beis Medrash Levi Yitschak
Payee of Korf Family Foundation grants at 1140 Alton Road, Miami Beach
| Beis Medrash Levi Yitschak
| |
|---|---|
| Type | Synagogue (probable identification; see editor's note) |
| Registration ID | No IRS or Florida registration found under this name |
| Location | 1140 Alton Road, Miami Beach, FL 33139 (address given on the grant returns) |
Beis Medrash Levi Yitschak (also filed as "Beis Medrash Levi Yitschok" and "Beis Merash Levi Yitschak") is the payee name for grants totalling $994,937 that the Korf Family Foundation reported between 2006 and 2017. The returns give its address as 1140 Alton Road, Miami Beach,[1] the building owned since 2014 by Chabad of Mid Miami Beach and before that by Friends of Lubavitch of Florida.[2]
Identification
A synagogue website (Chabad-side) gives the name and address of "Congregation Bais Hamedrash Levi Yitzchok… 1140 Alton Road Miami Beach, FL 33139".[3] This is probably the payee.
Editor's note: the identification rests on the name and address alone. No IRS Business Master File entry exists under this name in Florida (as a congregation it need not apply for recognition),[4] and no Florida corporation of this name has been confirmed. The Brooklyn corporation Beis Medrash Levi Yitzchak Inc (EIN 27-3685371, ruling 2013) is a different body and received none of these grants. Separate grants to "Congregation Levi Yitzchok" (Korf Family Foundation, $9,000 in 2009; Laber Foundation, to Los Angeles in 2016–2018 and $12,580 to Miami Beach in 2020) have not been matched to this payee and are not counted here.[5][6]
The Forward (critical) listed "Beis Medrash Levi Yitschak" among large recipients that did not reply to it and that "do not appear to have any direct ties to Korf's family".[7] The building that the returns give as its address was, however, owned by organisations led by members of the Korf family.[2]
Funding from the Korf Family Foundation
Status: allegation. In 2020 the US Department of Justice filed civil forfeiture complaints alleging that Ihor Kolomoisky and Gennadiy Bogolyubov defrauded PrivatBank in Ukraine, and that their associates Mordechai Korf and Uriel Laber "created a web of entities, usually under some variation of the name 'Optima,' to further launder the misappropriated funds".[8] Korf and Laber are claimants in those cases, not defendants. They deny any wrongdoing, and no criminal charge against either man has been found. The Forward reported in 2020 that "there is no evidence that any of the recipients were aware of the two men's connection to the laundering".[7] This page has found no authority that accuses Beis Medrash Levi Yitschak of wrongdoing, and no source that traces any of the alleged proceeds to it. The grants below are lawful grants as the Korf Family Foundation and the Laber Foundation reported them to the Internal Revenue Service. They are not evidence of tracing. The full account is on Chabad and Ukraine.
Every grant to Beis Medrash Levi Yitschak listed on the 990-PF returns of the two foundations is set out below, year by year. Tax years end on 30 November. The figures for the tax year ending November 2006 are those on the amended returns, which the foundation pages cite; the original returns gave slightly different amounts.[9][10] No grants from the Laber Foundation to this payee have been found.
| Tax year ending | Korf Family Foundation | Year total | Payee name(s) and place as filed | Source |
|---|---|---|---|---|
| Nov 2006 | $105,000 | $105,000 | Beis Medrash Levi Yitschok (Miami Beach, FL) | [11] |
| Nov 2007 | $505,169 | $505,169 | Beis Merash Levi Yitschak (Miami Beach, FL) | [12] |
| Nov 2008 | $200,130 | $200,130 | Beis Merash Levi Yitschak (Miami Beach, FL) | [1] |
| Nov 2009 | $18,000 | $18,000 | Beis Medrash Levi Yitschak (place not given) | [5] |
| Nov 2010 | $25,056 | $25,056 | Beis Medrash Levi Yitschak (Miami Beach, FL) | [13] |
| Nov 2011 | $60,000 | $60,000 | Beis Medrash Levi Yitschak (Miami Beach, FL) | [14] |
| Nov 2012 | $15,000 | $15,000 | Beis Medrash Levi Yitschak (Miami Beach, FL) | [15] |
| Nov 2014 | $36,000 | $36,000 | Beis Medrash Levi Yitschak (Miami Beach, FL) | [16] |
| Nov 2015 | $12,000 | $12,000 | Beis Medrash Levi Yitschak (Miami Beach, FL) | [17] |
| Nov 2016 | $13,382 | $13,382 | Beis Medrash Levi Yitschak (Miami Beach, FL) | [18] |
| Nov 2017 | $5,200 | $5,200 | Beis Medrash Levi Yitschak (Miami Beach, FL) | [19] |
| Total | $994,937 | $994,937 |
See also
- Chabad of Mid Miami Beach
- Friends of Lubavitch of Florida
- Korf Family Foundation
- Laber Foundation
- Chabad and Ukraine
References
- ↑ 1.0 1.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2008 (2007 form), paper or printed return as scanned for the IRS public-inspection set, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ 2.0 2.1 Miami-Dade County Property Appraiser, property search, folio 02-3234-025-0170 (1140 Alton Rd, Miami Beach), property record, 2026 roll and sales history, retrieved 20 October 2026. Primary source (county record).
- ↑ Congregation Bais Hamedrash Levi Yitzchok, sobeshul.com, home page and contact details, checked 20 October 2026. Chabad-side.
- ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for Florida (eo_fl.csv), irs.gov, downloaded 20 October 2026, row for EIN — (search of the Florida extract for "Levi Yitz"/"Levi Yits": no entry at 1140 Alton Road). Primary source (IRS).
- ↑ 5.0 5.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2009 (2008 form), paper or printed return as scanned for the IRS public-inspection set, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2020 (2019 form), e-filed 2021-12-13, IRS e-file object ID 202143479349100414, ProPublica Nonprofit Explorer, full filing (final return). Primary source (filed by the foundation).
- ↑ 7.0 7.1 Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
- ↑ "Justice Department Seeks Forfeiture of Two Commercial Properties Purchased with Funds Misappropriated from PrivatBank in Ukraine", US Department of Justice, 6 August 2020. Primary source (allegations).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), original Form 990-PF for the tax year ending 30 November 2006 (2005 form), received by the IRS in October 2007 and later superseded by the amended return, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Laber Foundation Inc (EIN 20-3925774), original Form 990-PF for the tax year ending 30 November 2006 (2005 form), received by the IRS in October 2007 and later superseded by the amended return, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2006 (2005 form), paper or printed return as scanned for the IRS public-inspection set, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2007 (2006 form), paper or printed return as scanned for the IRS public-inspection set, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2010 (2009 form), e-filed 2011-07-15, IRS e-file object ID 201111969349100601, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2011 (2010 form), e-filed 2012-09-05, IRS e-file object ID 201212499349100511, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2012 (2011 form), e-filed 2013-05-13, IRS e-file object ID 201341339349101269, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2014 (2013 form), e-filed 2015-07-14, IRS e-file object ID 201511959349100216, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2015 (2014 form), e-filed 2016-03-03, IRS e-file object ID 201600639349100505, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2016 (2015 form), e-filed 2017-05-15, IRS e-file object ID 201731359349104433, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2017 (2016 form), e-filed 2018-10-15, IRS e-file object ID 201802889349100235, ProPublica Nonprofit Explorer, full filing. Primary source (filed by the foundation).