Lahak Hanochos
Brooklyn publisher of the Rebbe's talks in Hebrew
| Lahak Hanochos, Inc.
| |
|---|---|
| Type | Public charity (files Form 990) |
| Founded | 1981 (own account); IRS ruling August 2010 |
| Registration ID | EIN 01-0890941 |
| Location | 1335 Carroll Street, Brooklyn, NY 11213 (IRS address); office 788 Eastern Parkway, Suite 408 |
| Services | Transcribing, translating and publishing the talks of the Rebbe |
| Key people | Chaim Shaul Brook (director) |
| Website | lahak.org |
Lahak Hanochos (Vaad Hanochos B'Lahak) is a Brooklyn publishing institute of the Chabad-Lubavitch movement. It transcribes the talks of the Rebbe, Menachem Mendel Schneerson, and publishes them in Hebrew translation.[1] The Laber Foundation reported grants of $395,242 to it between 2007 and 2012.[2][3]
History and activities
Lahak's English "About Us" text (Chabad-side) says it "was established in 1981, with the goal of translating and publishing all the Rebbe's talks in Hebrew". It says that "between the years 1981-1992, Lahak Hanochos published 43 volumes", and that after 1994 it continued with the talks of 1950–1981. Its weekly booklets publish talks then being edited.[1] The Chabad-Lubavitch directory lists Rabbi Chaim Shaul Brook first among its staff and as head of "Vaad Hanochos B'Lahak", at 788 Eastern Parkway, Suite 408.[4] Observation: a Chaim Shaul Brook is also listed as an unpaid director of Jewish Educational Media from 2016.[5]
The IRS lists Lahak Hanochos Inc at 1335 Carroll Street, Brooklyn, with a ruling date of August 2010 and revenue of $1,594,148 for 2024.[6] The Laber grants began in 2007, before that ruling date; recognition can be backdated, and the returns do not explain the gap. In May 2025 Lahak bought 1485 Union Street, Brooklyn, for $1,500,000.[7]
Funding from the Laber 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".[9] This page has found no authority that accuses Lahak Hanochos 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 Lahak Hanochos 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.[10][11] No grants from the Korf Family Foundation have been found.
| Tax year ending | Laber Foundation | Year total | Payee name(s) and place as filed | Source |
|---|---|---|---|---|
| Nov 2007 | $100,111 | $100,111 | Lahak Hanochos Inc (Brooklyn, NY) | [2] |
| Nov 2008 | $100,131 | $100,131 | Lahak Hanochos Inc (Brooklyn, NY) | [12] |
| Nov 2009 | $15,000 | $15,000 | Lahak Hanochos Inc (Brooklyn, NY) | [13] |
| Nov 2010 | $75,000 | $75,000 | Lahak Hanochos Inc (Brooklyn, NY) | [14] |
| Nov 2011 | $45,000 | $45,000 | Lahak Hanochos Inc (Brooklyn, NY) | [15] |
| Nov 2012 | $60,000 | $60,000 | Lahak Hanochos Inc (Brooklyn, NY) | [3] |
| Total | $395,242 | $395,242 |
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.
| Year ending | Form | Contributions | Programme service revenue | Total revenue | Grants paid | Total expenses | Net assets at year end | Schedule B | Basis |
|---|---|---|---|---|---|---|---|---|---|
| Dec 2008 | 990-EZ | — | — | $254,617 | — | $238,618 | $30,023 | — | summary |
| Dec 2009 | 990-EZ | — | — | $261,431 | — | $235,483 | $41,528 | — | summary |
| Dec 2010 | 990 | $249,118 | $55,786 | $304,904 | — | $325,829 | $36,186 | — | summary |
| Dec 2011 | 990 | $403,084 | $83,542 | $486,626 | — | $402,679 | $49,287 | — | summary |
| Dec 2012 | 990 | $429,093 | $77,513 | $506,606 | — | $472,206 | $35,743 | — | summary |
| Dec 2013 | 990 | $772,811 | $195,421 | $968,232 | — | $665,813 | $208,002 | — | summary |
| Dec 2014 | 990 | $513,274 | $191,245 | $704,519 | — | $655,435 | $917,896 | — | summary |
| Dec 2015 | 990 | $554,846 | $177,367 | $732,213 | — | $703,982 | $946,127 | — | summary |
| Dec 2017 | 990 | $652,411 | $1,054,236 | $1,706,647 | — | $1,465,818 | $1,217,825 | — | summary |
| Dec 2018 | 990 | $426,526 | $969,234 | $1,395,760 | $0 | $1,332,803 | $935,724 | attached (names not public) | e-file |
| Dec 2019 | 990 | $586,325 | $675,061 | $1,261,386 | $0 | $1,259,603 | $911,652 | attached (names not public) | e-file |
| Dec 2020 | 990 | $630,589 | $425,748 | $1,056,337 | $0 | $1,156,224 | $811,765 | attached (names not public) | e-file |
| Dec 2021 | 990 | $611,472 | $612,473 | $1,223,945 | $0 | $1,170,305 | $865,405 | — | e-file |
| Dec 2022 | 990 | $786,989 | $583,626 | $1,370,615 | $0 | $1,235,677 | $1,000,343 | — | e-file |
| Dec 2023 | 990 | $769,275 | $849,660 | $1,618,935 | $0 | $1,234,435 | $1,384,843 | — | e-file |
| Dec 2024 | 990 | $776,423 | $817,725 | $1,594,148 | $4,960 | $1,196,436 | $1,782,555 | — | 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).
| Name as filed | Title as filed | First e-filed year listed | Last e-filed year listed | Highest reported compensation |
|---|---|---|---|---|
| Chaim Brook | President | 2018 | 2024 | $0 |
| Dovid Feldman | Vice President | 2018 | 2024 | $0 |
| Mordechai Kalmenson | Officer | 2018 | 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 2007 to December 2017, as filed with the Internal Revenue Service and held by ProPublica Nonprofit Explorer.[16] 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, 2007–2017
| Year ending | Form | Contributions | Total revenue | Total expenses | Surplus (deficit) | Net assets at year end | Total assets at year end | Source |
|---|---|---|---|---|---|---|---|---|
| December 2007 | 990 | $198,952 | $237,648 | $211,374 | $26,274 | $38,657 (a) | $38,657 | [17] |
| December 2008 | 990-EZ | $226,091 | $254,617 | $238,618 | $15,999 | $30,023 (a) | $30,023 | [18] |
| December 2009 | 990-EZ | $218,379 | $261,431 | $235,483 | $25,948 | $41,528 (a) | $41,528 | [19] |
| December 2010 | 990 | $249,118 | $304,904 | $325,829 | −$20,925 | $36,186 | $36,186 | [20] |
| December 2011 | 990 | $403,084 | $486,626 | $402,679 | $83,947 | $49,287 | $87,738 | [21] |
| December 2012 | 990 | $429,093 | $506,606 | $472,206 | $34,400 | $35,743 | $68,955 | [22] |
| December 2013 | 990 | $772,811 | $968,232 | $665,813 | $302,419 | $208,002 | $209,245 | [23] |
| December 2014 | 990 | $513,274 | $704,519 | $655,435 | $49,084 | $917,896 | $980,493 | [24] |
| December 2015 | 990 | $554,846 | $732,213 | $703,982 | $28,231 | $946,127 | $1,013,642 | [25] |
| December 2016 | 990 | $572,811 | $768,232 | $665,814 | $102,418 | $1,048,545 | $1,104,688 | [26] |
| December 2017 | 990 | $652,411 | $1,706,647 | $1,465,818 | $240,829 | $1,217,825 | $1,289,374 | [27] |
Notes to the table:
- (a) For 2007 to 2009 the net assets shown are those on the balance sheet. Part I of the 2007 return gives $26,274,[17] and the short-form returns for 2008 and 2009 give $54,656 and $55,971 on line 21,[18][19] as filed.
- Net assets rose from $208,002 at the end of 2013 to $917,896 at the end of 2014, about $660,000 more than the surplus reported for 2014. The return does not explain the difference in the pages read.[24]
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.[16]
| Name as filed | Title(s) as filed | Years listed (year ending) | Highest compensation from the organisation |
|---|---|---|---|
| Chaim S Brook (also filed as Chaim Brook) | President | 2007, 2009–2017 | $67,700 |
| Dovid Feldman (filed as David Feldman 2007 and 2009) | Vice President | 2007, 2009–2017 | $105,600 |
| Mordechai Kalmenson (filed as Mordchay Kalmenson 2009) | Officer | 2007, 2009–2017 | $45,100 |
Editor's note: the 2008 return lists no officers ("N/A"). In the first reading of the scans the president's name for 2010, 2011, 2015 and 2016, and the vice-president's name for 2013, could not be read with confidence and were inferred from the other years. They have since been checked against the page images, which show "Chaim S Brook" (2010, 2011), "Chaim Brook" (2015, 2016) and "Dovid Feldman" (2013).
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 Lahak Hanochos reported for the nearest year in the scanned returns.
| Foundation year ending | Foundation | Grant | Recipient year compared | Contributions reported by recipient | Grant as share of contributions | Source |
|---|---|---|---|---|---|---|
| November 2007 | Laber Foundation | $100,111 | December 2007 | $198,952 | 50.3% | [2][17] |
| November 2008 | Laber Foundation | $100,131 | December 2008 | $226,091 | 44.3% | [12][18] |
| November 2009 | Laber Foundation | $15,000 | December 2009 | $218,379 | 6.9% | [13][19] |
| November 2010 | Laber Foundation | $75,000 | December 2010 | $249,118 | 30.1% | [14][20] |
| November 2011 | Laber Foundation | $45,000 | December 2011 | $403,084 | 11.2% | [15][21] |
| November 2012 | Laber Foundation | $60,000 | December 2012 | $429,093 | 14.0% | [3][22] |
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
- Jewish Educational Media
- Kehot Publication Society
- Korf Family Foundation
- Laber Foundation
- Chabad and Ukraine
References
- ↑ 1.0 1.1 Lahak Hanochos, "About Us" / אודותינו, lahak.org, checked 20 October 2026. Chabad-side.
- ↑ 2.0 2.1 2.2 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).
- ↑ 3.0 3.1 3.2 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).
- ↑ Chabad-Lubavitch World Headquarters, "Lahak Hanochos Inc.", centre directory, lubavitch.com, checked 20 October 2026. Chabad-side.
- ↑ Jewish Educational Media Inc (EIN 11-3518767), Form 990 series returns e-filed with the IRS for the years ending 2016 to 2024 (Part VII), XML as published in the IRS e-file data and mirrored by the GivingTuesday 990 data lake; also viewable as full filings on ProPublica. Figures as filed. Primary source (filed by the organisation).
- ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for New York (eo_ny.csv), irs.gov, downloaded 20 October 2026, row for EIN 01-0890941 (foundation code 16; revenue $1,594,148, tax period December 2024). Primary source (IRS).
- ↑ New York City Department of Finance, ACRIS, document 2025060500598001 (deed, 1485 Union Street, Brooklyn, World Learning Communication Center to Lahak Hanochos Inc., $1,500,000, dated 29 May 2025), document, via the NYC Open Data ACRIS datasets, retrieved 20 October 2026. Primary source (city record).
- ↑ "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).
- ↑ Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
- ↑ 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).
- ↑ 12.0 12.1 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).
- ↑ 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).
- ↑ 14.0 14.1 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).
- ↑ 15.0 15.1 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).
- ↑ 16.0 16.1 Lahak Hanochos Inc (EIN 01-0890941), Form 990 filings and scanned returns, ProPublica Nonprofit Explorer, accessed 22 October 2026. Location of the IRS filings.
- ↑ 17.0 17.1 17.2 Lahak Hanochos Inc (EIN 01-0890941), 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).
- ↑ 18.0 18.1 18.2 Lahak Hanochos Inc (EIN 01-0890941), Form 990-EZ 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).
- ↑ 19.0 19.1 19.2 Lahak Hanochos Inc (EIN 01-0890941), Form 990-EZ 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).
- ↑ 20.0 20.1 Lahak Hanochos Inc (EIN 01-0890941), Form 990 for the year ending December 2010, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 21.0 21.1 Lahak Hanochos Inc (EIN 01-0890941), Form 990 for the year ending December 2011, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 22.0 22.1 Lahak Hanochos Inc (EIN 01-0890941), Form 990 for the year ending December 2012, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Lahak Hanochos Inc (EIN 01-0890941), Form 990 for the year ending December 2013, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 24.0 24.1 Lahak Hanochos Inc (EIN 01-0890941), Form 990 for the year ending December 2014, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Lahak Hanochos Inc (EIN 01-0890941), Form 990 for the year ending December 2015, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Lahak Hanochos Inc (EIN 01-0890941), Form 990 for the year ending December 2016, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Lahak Hanochos Inc (EIN 01-0890941), Form 990 for the year ending December 2017, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).