Friends of Mayanot Institute

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US fundraising body of the Mayanot Institute of Jewish Studies, Jerusalem

Friends of Mayanot Institute, Inc.

Logo Mayanot Institute of Jewish Studies logo.png
Type Public charity (files Form 990)
Founded IRS ruling June 1998 (institute founded 1997)
Registration ID EIN 11-3348050
Location 228 Park Avenue South, New York, NY 10003
Services Jewish education and Birthright trips in Israel
Key people Shlomo Gestetner (dean); Kasriel Shemtov (executive director)
Website mayanot.edu

Friends of Mayanot Institute, Inc. is the New York fundraising corporation of the Mayanot Institute of Jewish Studies, a Chabad-Lubavitch educational institute in Jerusalem that also runs Birthright Israel trips.[1] The Laber Foundation and the Korf Family Foundation reported grants of $298,220 to the two bodies between 2006 and 2020.[2][3] It is not the same body as the UK Mayanot Foundation.

Mayanot Institute of Jewish Studies

Mayanot's website (Chabad-side) says the institute was "established by Rabbi Shlomo Gestetner and Rabbi Kasriel Shemtov" in 1997 (Shlomo Gestetner and Kasriel Shemtov). From 2000, "partnering with Birthright", it brought 200 participants to Israel in the first session and "over a decade later" 40,000 students. Women's and post-high-school programmes were added in 2008 and 2015, and a new "Mayanot World Center" opened in 2024. The site names Joseph I. Gutnick as founding chairman and George Rohr as founder of the women's programme. Its address is Sderot Ben Tsvi 7, Jerusalem.[1]

US corporation

The IRS lists Friends of Mayanot Institute at 228 Park Avenue South, New York, as a public charity with a ruling date of June 1998 and revenue of $5,160,925 in its latest return. The Business Master File's secondary name field reads "ISRAEL MAVEN TOURS".[4]

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".[5] 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".[6] This page has found no authority that accuses Friends of Mayanot Institute 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 Mayanot Institute 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.[7][8] Grants filed to "Friends of Mayanot Institute" (New York) and to "Mayanot Institute of Jewish Studies" (Chestnut Ridge, New York; Jerusalem; and New York) are both included. The foundation pages list them separately: Friends of Mayanot Institute $108,083 (Laber), and Mayanot Institute of Jewish Studies $50,137 (Korf) and $140,000 (Laber).

Grants to Friends of Mayanot Institute and to the Mayanot Institute of Jewish Studies 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 — $18,000 $18,000 Friends of Mayanot Institute (New York, NY) [2]
Nov 2007 — $5,035 $5,035 Friends of Mayanot Institute (New York, NY) [9]
Nov 2008 $25,065 $50,048 $75,113 Mayanot Institute of Jewish Studies (Chestnut Ridge, NY); Friends of Mayanot Institute (New York, NY) [10][11]
Nov 2009 $25,072 $90,000 $115,072 Mayanot Institute of Jewish Studies (place not given); Mayanot Institute of Jewish Studies (Jerusalem, Israel) [12][13]
Nov 2011 — $50,000 $50,000 Mayanot Institute of Jewish Study (New York, NY) [14]
Nov 2013 — $18,000 $18,000 Friends of Mayanot Institute (New York, NY) [15]
Nov 2017 — $5,000 $5,000 Friends of Mayanot Institute (New York, NY) [16]
Nov 2018 — $10,000 $10,000 Friends of Mayanot Institute (New York, NY) [17]
Nov 2020 — $2,000 $2,000 Friends of Mayanot Institute for Je (New York, NY) [3]
Total $50,137 $248,083 $298,220

Revenue and expenses as filed

Basis column: e-file = IRS e-file XML; summary = ProPublica's summary of IRS Statistics of Income data (the return itself not held); scan = figures read by eye from the return's page images on ProPublica (not yet second-checked). Schedule B: a public charity must attach its list of large donors, but the names are not open to public inspection; a private foundation's are.

Revenue and expenses of Friends of Mayanot Institute as filed
Year ending Form Contributions Programme service revenue Total revenue Grants paid Total expenses Net assets at year end Schedule B Basis
Dec 2010 990 $859,574 $186,430 $1,046,004 $3,000 $1,068,265 −$21,195 attached (names not public) e-file
Dec 2011 990 $914,556 $268,582 $1,183,138 $0 $1,144,183 $17,760 attached (names not public) e-file
Dec 2012 990 $751,057 $940,049 $1,691,106 $0 $1,763,294 −$54,428 attached (names not public) e-file
Dec 2013 990 $1,003,293 $339,381 $1,342,674 $0 $973,337 $314,475 attached (names not public) e-file
Dec 2014 990 $677,179 $408,051 $1,085,230 $0 $1,389,152 $10,553 attached (names not public) e-file
Dec 2015 990 $1,839,900 $456,540 $2,296,440 $0 $3,058,927 −$751,934 attached (names not public) e-file
Dec 2016 990 $2,019,200 $481,990 $2,501,190 $0 $2,568,220 −$818,964 attached (names not public) e-file
Dec 2017 990 $1,335,309 $428,986 $1,764,295 $0 $1,429,940 −$485,321 attached (names not public) e-file
Dec 2018 990 $1,242,481 $409,296 $1,651,777 $0 $1,597,717 −$431,261 attached (names not public) e-file
Dec 2019 990 $3,873,285 $539,977 $4,413,262 $0 $3,979,250 $2,751 attached (names not public) e-file
Dec 2020 990 $1,193,070 $439,127 $1,632,197 $0 $1,053,139 $581,809 attached (names not public) e-file
Dec 2021 990 $3,537,057 $501,282 $4,053,714 $0 $3,798,862 $836,661 attached (names not public) e-file
Dec 2022 990 $2,229,962 $632,753 $2,862,715 $0 $2,781,412 $917,964 attached (names not public) e-file
Dec 2023 990 $1,619,426 $580,164 $2,199,590 $0 $2,589,560 $527,994 attached (names not public) e-file
Dec 2024 990 $4,313,045 $847,880 $5,160,925 $0 $4,589,971 $1,098,948 attached (names not public) e-file

Officers and directors

Names and titles as filed in Part VII of the e-filed returns (spellings as filed; one person may appear under more than one spelling).

Officers and directors of Friends of Mayanot Institute listed on Form 990 Part VII (e-filed years)
Name as filed Title as filed First e-filed year listed Last e-filed year listed Highest reported compensation
Andrew Abraham Director 2010 2024 $0
Avrahom Silver Director 2010 2024 $0
Jeffrey Cohen Director 2010 2024 $0
Kasriel Shemtov Director 2010 2014 $64,934
Michael Lyman Director 2010 2014 $0
Mordechai Heller Director 2010 2014 $0
Shlomo Gestetner Director 2010 2024 $0
Yisroel Schulman Trustee 2010 2010 $0
Kasriel Shemtov Executive Director 2015 2024 $92,975
Mordechai Haller Director 2015 2024 $0

Earlier returns (scanned filings)

The tables in this section are taken from the page images of the organisation's returns for the years ending December 2002 to December 2009, as filed with the Internal Revenue Service and held by ProPublica Nonprofit Explorer.[18] Each year's return is cited in the Source column. Figures are as filed, unaudited and unadjusted. A figure that cannot be read on the scan is marked not legible; a dash means that no amount was entered or that the line does not apply.

Editor's note: these figures were transcribed by eye from image scans of the returns. Totals were checked against each return's own arithmetic, and uncertain figures were re-checked against the page images, but single figures should still be checked against the scans before being quoted.

Revenue and assets, 2002–2009

Revenue, expenses and net assets of Friends of Mayanot Institute as filed (scanned returns)
Year ending Form Contributions Total revenue Grants paid Total expenses Surplus (deficit) Net assets at year end Total assets at year end Source
December 2001 990 (partial) No financial pages in the public copy [19]
December 2002 990 $1,719,107 $1,720,047 — $1,840,644 −$120,597 $125,132 $125,132 [20]
December 2003 990 $2,691,724 $2,692,383 — $2,620,983 $71,400 $196,532 $196,532 [21]
December 2004 990 $1,997,517 $1,997,908 $0 $2,020,722 −$22,814 $173,718 $173,718 [22]
December 2005 990 $1,723,446 $1,723,446 — $1,700,952 $22,494 $196,212 $196,212 [23]
December 2006 990 $1,187,680 $1,187,680 — $1,251,672 −$63,992 $132,220 $132,220 [24]
December 2007 990 $1,463,080 $1,463,080 — $1,439,059 $24,021 $156,241 $156,241 [25]
December 2008 990 $1,307,838 $4,292,065 $13,314 $4,396,219 −$104,154 $44,729 $77,694 [26]
December 2009 990 $881,536 $940,323 $5,691 $983,985 −$43,662 $1,066 $31,407 [27]

Notes to the table:

  • The file for 2001 contains only two pages of Schedule A, with no financial statements.[19]
  • Programme service revenue of $2,984,227 first appears in 2008, raising total revenue to $4,292,065.[26]
  • Grants paid were $13,314 in 2008 and $5,691 in 2009. Schedule F for both years names no foreign grant recipient receiving more than $5,000, and describes the overseas activity as maintaining "a learning facility in Israel for Jewish studies".[26][27]

Officers, directors and trustees

Names, titles and compensation as filed in Part V-A or Part VII of Form 990 or Part IV of Form 990-EZ. Where one person is filed under more than one spelling, the variants are noted.[18]

Officers, directors and trustees of Friends of Mayanot Institute listed in the scanned returns
Name as filed Title(s) as filed Years listed (year ending) Highest compensation from the organisation
Yisroel Schulman President; Director; Trustee 2002–2009 $0
Kasriel Shemtov Vice President; Director 2002–2009 $67,500
Shlomo Gestetner Vice President; Director 2002–2009 $67,136
Mila Rabkina (filed as Mila Rabkins 2002) Secretary; Trustee 2002–2009 $0
Avraham Weinstein Director 2007–2009 $51,444
Avrahom Silver Director 2008–2009 $0
Jeffrey Cohen Director 2008–2009 $0
Andrew Abraham Director 2008–2009 $0
Michael Lyman Director 2008–2009 $0
Mordechai Heller Director 2008–2009 $0

Editor's note: in the first reading of the 2008 return the name on the row showing $67,500 could not be read and was inferred from its position above Shlomo Gestetner. The page image shows it as Kasriel Shemtov, director, 40 hours a week.

Korf and Laber grants compared with contributions

The table compares each grant reported by the Korf Family Foundation or the Laber Foundation with the total contributions that Friends of Mayanot Institute reported for the nearest year in the scanned returns.

Foundation grants to Friends of Mayanot Institute as a share of its reported contributions
Foundation year ending Foundation Grant Recipient year compared Contributions reported by recipient Grant as share of contributions Source
November 2006 Laber Foundation $18,000 December 2006 $1,187,680 1.5% [2][24]
November 2007 Laber Foundation $5,035 December 2007 $1,463,080 0.3% [9][25]
November 2008 Korf Family Foundation $25,065 December 2008 $1,307,838 1.9% [10][26]
November 2008 Laber Foundation $50,048 December 2008 $1,307,838 3.8% [11][26]
November 2009 Korf Family Foundation $25,072 December 2009 $881,536 2.8% [12][27]
November 2009 Laber Foundation $90,000 December 2009 $881,536 10.2% [13][27]

Editor's note: both foundations' tax years end on 30 November and do not coincide with the recipient's year, so the percentages are approximate. The comparison shows proportion only; it does not show how any grant was used.

See also

References

  1. ↑ 1.0 1.1 Mayanot Institute of Jewish Studies, "About us", mayanot.edu, checked 20 October 2026. Chabad-side.
  2. ↑ 2.0 2.1 2.2 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).
  3. ↑ 3.0 3.1 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).
  4. ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for New York (eo_ny.csv), irs.gov, downloaded 20 October 2026, row for EIN 11-3348050 (care of Friends of Mayanot Institute; foundation code 15 (public charity); revenue $5,160,925, tax period December 2024; sort name "ISRAEL MAVEN TOURS"). Primary source (IRS).
  5. ↑ "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).
  6. ↑ Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
  7. ↑ 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).
  8. ↑ 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).
  9. ↑ 9.0 9.1 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).
  10. ↑ 10.0 10.1 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).
  11. ↑ 11.0 11.1 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).
  12. ↑ 12.0 12.1 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).
  13. ↑ 13.0 13.1 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).
  14. ↑ 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).
  15. ↑ 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).
  16. ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2017 (2016 form), e-filed 2018-10-15, IRS e-file object ID 201812889349100856, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
  17. ↑ 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).
  18. ↑ 18.0 18.1 Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 filings and scanned returns, ProPublica Nonprofit Explorer, accessed 22 October 2026. Location of the IRS filings.
  19. ↑ 19.0 19.1 Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990, partial copy (Schedule A pages only) for the year ending December 2001, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  20. ↑ Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 for the year ending December 2002, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  21. ↑ Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 for the year ending December 2003, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  22. ↑ Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 for the year ending December 2004, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  23. ↑ Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 for the year ending December 2005, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  24. ↑ 24.0 24.1 Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 for the year ending December 2006, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  25. ↑ 25.0 25.1 Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 for the year ending December 2007, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  26. ↑ 26.0 26.1 26.2 26.3 26.4 Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 for the year ending December 2008, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  27. ↑ 27.0 27.1 27.2 27.3 Friends of Mayanot Institute Inc (EIN 11-3348050), Form 990 for the year ending December 2009, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
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