Friends of Lubavitch of Florida

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Umbrella body for Chabad-Lubavitch in Florida, based in Miami Beach

Friends of Lubavitch of Florida, Inc.

Type Religious non-profit corporation (IRS church status; files no Form 990)
Founded Florida corporation no. 714549; IRS ruling March 1983
Registration ID EIN 51-0188269
Location 1140 Alton Road, Miami Beach, FL 33139 (registered head office)
Services Supervision of Chabad-Lubavitch institutions in Florida
Key people Abraham Korf (regional director, died 2025); Benzion Korf (registered agent)

Friends of Lubavitch of Florida, Inc. (FoLF) is the corporate umbrella of the Chabad-Lubavitch movement in Florida. It was built up by Rabbi Abraham Korf, whom the Rebbe Menachem Mendel Schneerson sent to Miami in 1960.[1] It was the largest single recipient of grants from the Korf Family Foundation, which is run by Abraham Korf's son Mordechai Korf, and it also received grants from the Laber Foundation. Between them the two foundations reported grants of $6,109,254 to FoLF between 2006 and 2018.[2][3]

History

A Chabad.org obituary (Chabad-side) says that Abraham Korf and his wife Rivka were sent to Miami by Menachem Mendel Schneerson in 1960. It quotes a Miami Herald report of 2 December 1960 that Merkos L'Inyonei Chinuch had opened "a Florida regional branch" with Korf in charge. The obituary credits Korf with founding the Oholei Torah day school, which began with six children and grew into the Lubavitch Educational Center, and with recruiting most of the nearly 400 Chabad emissary couples now in Florida. He died on 7 July 2025, aged 92.[1]

The Yeshiva Gedolah Rabbinical College's own history (Chabad-side) says that in 1984 Abraham Korf "combined the Yeshiva Gedolah and Landow Yeshiva/Lubavitch Educational Center under the corporate umbrella of Friends of Lubavitch Florida Inc", and that "Friends of Lubavitch of Florida is the ecclesiastical supervisory authority for all Lubavitch institutions in the State of Florida". The yeshiva was separated from FoLF in February 1998.[4]

Registration

The IRS Business Master File lists FoLF under EIN 51-0188269 at 1140 Alton Road, Miami Beach, with a ruling date of March 1983 and filing status as a church. It therefore files no Form 990, and no public figures exist for its income, officers or donors.[5] The Florida register gives its head office as 1140 Alton Road and its mailing address as 17330 NW 7th Avenue, Miami Gardens (the Lubavitch Educational Center campus). Its registered agent is Benzion Korf.[6]

Property

Records of the Miami-Dade County Property Appraiser show:

  • 1140 Alton Road, Miami Beach: a 30,701 sq ft religious building on a 24,750 sq ft lot (2026 market value $8,075,587). FoLF deeded it to Chabad of Mid Miami Beach on 17 July 2014 for $100.[7]
  • 1114 Alton Road: vacant commercial land owned by "Friends of Lubavitch Inc", bought in 1973 for $50,000 (2026 value $1,687,500, religious exemption).[8]
  • 5601 Collins Avenue, unit CU-9: a commercial condominium unit (2026 value $550,056, religious exemption).[9]
  • The campus of the Lubavitch Educational Center at 17330 NW 7th Avenue is held by 17330 NW 7, LLC, not by FoLF. That company's registered agent is also Benzion Korf.[10][11]

Foreclosure, 2009–2013

Status: civil litigation (a debt case); no finding of wrongdoing. In June 2009 VINnews reported that Regions Bank had filed an $8 million foreclosure suit against FoLF and 17330 NW 7 LLC over a loan taken out in 2004. Both entities were managed by Benzion Korf. The report described the properties at risk as the Miami Gardens campus and two Miami Beach properties, giving the address of a 30,750 sq ft education centre as 1114 Alton Road.[12] (The county roll now records 1114 Alton Road as vacant land and the 30,701 sq ft building at 1140 Alton Road next door, so the reported address may refer to the combined site.)[8][7]

In May 2013 The Real Deal reported that a Miami-Dade judge had awarded Regions Bank a judgment of $15.1 million and had rejected counterclaims. Three properties were set for an online auction on 29 July 2013: the 84,020 sq ft campus, the Miami Beach education centre and a 3,363 sq ft apartment building.[13] FoLF appealed (Third District Court of Appeal, case 3D13-1226). The appeal was stayed pending settlement and voluntarily dismissed on 7 October 2013.[14] The apartment building at 1231 13th Street passed to Regions Bank by certificate of title in November 2013 and was sold in May 2014 for $750,000. The county sales history records no transfer of the campus in 2013.[15][10]

The Forward (critical) reported in 2020 that "a company made up of the center's supporters won the foreclosure auction and gave it a long-term lease", and that Mordechai Korf and Uriel Laber were among the benefactors whose "$1.4 million donation" helped the schools to clear their debts.[16] Observation: the Korf Family Foundation's grant to FoLF for the tax year ending November 2013 was $1,208,265, its largest grant to FoLF in any year.[17]

Funding from the Korf and Laber foundations

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".[18] 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".[16] This page has found no authority that accuses Friends of Lubavitch of Florida 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 Friends of Lubavitch of Florida 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.[19][20] Payees filed as "Friends of Lubavitch Inc" are included because the address given is FoLF's. Separate grants to the Lubavitch Educational Center, the Yeshiva Gedolah Rabbinical College and Chabad of Mid Miami Beach are on those pages.

Grants to Friends of Lubavitch of Florida reported by the Korf and Laber foundations
Tax year ending Korf Family Foundation Laber Foundation Year total Payee name(s) and place as filed Source
Nov 2006 $201,000 $33,000 $234,000 Friends of Lubavitch of Fla (Miami Beach, FL); Friends of Lubavitch Inc (Miami Beach, FL) [2][21]
Nov 2007 $170,170 $33,056 $203,226 Friends of Lubavitch of Fl (Miami Beach, FL); Friends of Lubavitch Inc Fl (Miami Beach, FL) [22][23]
Nov 2008 $232,500 $61,767 $294,267 Friends of Lubavitch of FL (Miami Beach, FL); Friends of Lubavitch Inc Fl (Miami Beach, FL); Friends of Lubavitch, Inc (place not given) [24][25]
Nov 2009 $323,076 $166,000 $489,076 Friends of Lubavitch of FL (place not given); Friends of Lubavitch Inc FL (Miami Beach, FL); Friends of Lubavitch Inc (Miami Beach, FL) [26][27]
Nov 2010 $454,100 $107,040 $561,140 Friends of Lubavitch of FL (Miami Beach, FL); Friends of Lubavitch Inc (Miami Beach, FL); Friends of Lubavitch of Florida (Miami Beach, FL) [28][29]
Nov 2011 $644,000 $171,000 $815,000 Friends of Lubavitch of FL (Miami Beach, FL); Friends of Lubavitch Inc (Miami Beach, FL) [30][31]
Nov 2012 $739,900 $131,060 $870,960 Friends of Lubavitch of FL (Miami Beach, FL); Friends Of Lubavitch (Miami Beach, FL); Friends of Lubavitch Inc (Miami Beach, FL) [32][33]
Nov 2013 $1,208,265 $167,000 $1,375,265 Friends of Lubavitch of Florida Inc (Miami Beach, FL); Friends Of Lubavitch of Florida Inc (Miami Beach, FL); Friends Of Lubavitch (Miami Beach, FL) [17][34]
Nov 2014 $682,270 $98,500 $780,770 Friends of Lubavitch of Florida Inc (Miami Beach, FL); Friends Of Lubavitch (Miami Beach, FL); Friends Of Lubavitch of Florida Inc (Miami Beach, FL) [35][36]
Nov 2015 $300,200 $96,850 $397,050 Friends of Lubavitch of Florida Inc (Miami Beach, FL); Friends Of Lubavitch (Miami Beach, FL); Friends Of Lubavitch of Florida Inc (Miami Beach, FL) [37][38]
Nov 2016 — $3,000 $3,000 Friends Of Lubavitch (Miami Beach, FL); Friends Of Lubavitch of Florida Inc (Miami Beach, FL) [39]
Nov 2017 $80,000 — $80,000 Friends of Lubavitch of Florida Inc (Miami Beach, FL) [40]
Nov 2018 — $5,500 $5,500 Friends Of Lubavitch of Florida Inc (Miami Beach, FL) [3]
Total $5,035,481 $1,073,773 $6,109,254

As a church, FoLF files no Form 990, so its revenue, officers and donors are not public.

See also

References

  1. ↑ 1.0 1.1 Motti Wilhelm, "Rabbi Avraham Korf Built Florida Empire, Remained Dedicated Soldier", Chabad.org, 17 July 2025. Chabad-side.
  2. ↑ 2.0 2.1 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).
  3. ↑ 3.0 3.1 The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2018 (2017 form), e-filed 2019-07-02, IRS e-file object ID 201911839349100311, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
  4. ↑ Yeshiva Gedolah Rabbinical College, "About Us", ygmiami.com, checked 20 October 2026. Chabad-side (the yeshiva's own account).
  5. ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for Florida (eo_fl.csv), irs.gov, downloaded 20 October 2026, row for EIN 51-0188269 (sort/care-of fields blank; subsection 03, foundation code 10 (church)). Primary source (IRS).
  6. ↑ "Friends of Lubavitch of Florida, Inc.", Florida Division of Corporations document number 714549, as shown on OpenCorporates, checked 20 October 2026. Secondary copy of the state register; the state register (Sunbiz) is the primary source.
  7. ↑ 7.0 7.1 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).
  8. ↑ 8.0 8.1 Miami-Dade County Property Appraiser, property search, folio 02-3234-025-0150 (1114 Alton Rd, Miami Beach), property record, 2026 roll and sales history, retrieved 20 October 2026. Primary source (county record).
  9. ↑ Miami-Dade County Property Appraiser, property search, folio 02-3211-062-3610 (5601 Collins Ave CU-9, Miami Beach), property record, 2026 roll and sales history, retrieved 20 October 2026. Primary source (county record).
  10. ↑ 10.0 10.1 Miami-Dade County Property Appraiser, property search, folio 34-2112-000-0140 (17330 NW 7 Ave, Miami Gardens), property record, 2026 roll and sales history, retrieved 20 October 2026. Primary source (county record).
  11. ↑ "17330 NW 7, LLC", Florida Division of Corporations document number L02000012239, as shown on OpenCorporates, checked 20 October 2026. Secondary copy of the state register; the state register (Sunbiz) is the primary source.
  12. ↑ "Miami, FL – First Rabbinical College in Southeastern U.S Faces Foreclosure", VINnews, 30 June 2009. Orthodox Jewish community news site.
  13. ↑ "Chabad-Lubavitch properties set for July auction", The Real Deal (Miami), 10 May 2013, summarising the South Florida Business Journal. News report.
  14. ↑ Florida Third District Court of Appeal, Friends of Lubavitch of Florida, Inc., et al. v. Regions Bank, case no. 3D13-1226 (lower tribunal case 09-22479, Miami-Dade Circuit Court), docket as reproduced by judyrecords, checked 20 October 2026. Court record (docket entries only; the judgment itself has not been read).
  15. ↑ Miami-Dade County Property Appraiser, property search, folio 02-3233-018-0070 (1231 13 St, Miami Beach), property record, 2026 roll and sales history, retrieved 20 October 2026. Primary source (county record).
  16. ↑ 16.0 16.1 Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
  17. ↑ 17.0 17.1 The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2013 (2012 form), e-filed 2014-03-12, IRS e-file object ID 201420719349100807, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
  18. ↑ "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).
  19. ↑ 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).
  20. ↑ 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).
  21. ↑ The Laber Foundation Inc (EIN 20-3925774), 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).
  22. ↑ 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).
  23. ↑ The Laber Foundation Inc (EIN 20-3925774), 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).
  24. ↑ 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).
  25. ↑ The Laber Foundation Inc (EIN 20-3925774), 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).
  26. ↑ 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).
  27. ↑ The Laber Foundation Inc (EIN 20-3925774), 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).
  28. ↑ 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).
  29. ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2010 (2009 form), e-filed 2011-03-17, IRS e-file object ID 201130769349100003, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
  30. ↑ 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).
  31. ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2011 (2010 form), e-filed 2012-09-05, IRS e-file object ID 201222499349100512, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
  32. ↑ 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).
  33. ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2012 (2011 form), e-filed 2013-04-23, IRS e-file object ID 201321139349100017, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
  34. ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2013 (2012 form), e-filed 2014-06-20, IRS e-file object ID 201431719349100303, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
  35. ↑ 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).
  36. ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2014 (2013 form), e-filed 2015-07-08, IRS e-file object ID 201521899349100702, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
  37. ↑ 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).
  38. ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2015 (2014 form), e-filed 2016-07-14, IRS e-file object ID 201601969349100120, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
  39. ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2016 (2015 form), e-filed 2017-10-15, IRS e-file object ID 201702889349100605, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
  40. ↑ 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).
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