Lubavitch Educational Center
Chabad-Lubavitch school network in Miami Gardens, Florida
| Lubavitch Educational Center, Inc.
| |
|---|---|
| Type | Religious school (IRS church status; files no Form 990) |
| Founded | c. 1966 (as Oholei Torah day school); current Florida corporation N13000010739 (2013); IRS ruling September 2014 |
| Founder(s) | Abraham Korf |
| Registration ID | EIN 46-4197978 |
| Location | 17330 NW 7th Avenue, Miami Gardens, FL 33169 |
| Services | Pre-school to high school education |
| Key people | Benzion Korf (director) |
Lubavitch Educational Center (LEC) is a Chabad-Lubavitch school network on a campus in Miami Gardens, Florida. A Chabad.org obituary of its founder, Abraham Korf, says that it serves "nearly 3,000 children".[1] Its director is Abraham Korf's son Benzion Korf, brother of Mordechai Korf.[2] The Korf Family Foundation and the Laber Foundation reported grants of $706,953 to the LEC.[3][4]
History
According to the Chabad.org obituary (Chabad-side), Abraham Korf founded what was then the Oholei Torah day school in Miami Beach, which "started off with six children". It grew into the Lubavitch Educational Center umbrella, comprising a pre-school, an elementary school, a boys' high school and Beis Chana High School for Girls.[1] The Yeshiva Gedolah Rabbinical College's history says that in 1984 the "Landow Yeshiva/Lubavitch Educational Center" was placed under the corporate umbrella of Friends of Lubavitch of Florida.[5]
Registration
An older Florida corporation, "Lubavitch Educational Center" (no. 746008, registered at 1680 Michigan Avenue, Miami Beach), is inactive.[6] The current Lubavitch Educational Center, Inc. (no. N13000010739) was incorporated in 2013, the year of the foreclosure judgment described below. Its registered agent is Melissa Korf at 17330 NW 7th Avenue.[7] The IRS lists it under EIN 46-4197978, care of Rabbi Benzion Korf, with a ruling date of September 2014 and church filing status, so it files no Form 990.[8]
Campus
The campus at 17330 NW 7th Avenue (an 84,020 sq ft building on a 319,033 sq ft lot, 2026 market value $15,149,722, educational exemption) is owned by 17330 NW 7, LLC, not by the school. The county sales history shows purchases in 1984 for $2.15 million and in 1988 for $6.0 million.[9] The LLC's registered agent is Benzion Korf.[10]
In 2009 Regions Bank sued Friends of Lubavitch of Florida and 17330 NW 7 LLC to foreclose on an $8 million loan. A judgment of $15.1 million followed in 2013, and the campus was set for auction. The appeal was voluntarily dismissed after a settlement (civil litigation; see Friends of Lubavitch of Florida#Foreclosure, 2009–2013).[11][12] The Forward (critical) reported that supporters' company won the auction and leased the campus back. The National Center for Life & Liberty, which gave the LEC legal assistance, told the paper that the group's leaders, including Bentzion Korf, were "totally unaware" of the lawsuit against Korf and Laber.[2]
In 2017 the LEC bought a neighbouring office building at 1525 NW 167th Street for $5.05 million. In September 2020 it sold the building for $4.5 million to Chabad of Mid Miami Beach, which Benzion Korf also leads. The county records the sale as one between "affiliated parties".[13]
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".[14] 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".[2] This page has found no authority that accuses the Lubavitch Educational Center 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 the Lubavitch Educational Center 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.[15][16] The Forward put the foundations' direct donations to the LEC at "nearly $700,000" up to 2018.[2] Grants to Friends of Lubavitch of Florida, the umbrella body, are shown on that page.
| Tax year ending | Korf Family Foundation | Laber Foundation | Year total | Payee name(s) and place as filed | Source |
|---|---|---|---|---|---|
| Nov 2009 | $46,572 | — | $46,572 | Lubavitch Educational Center (place not given) | [3] |
| Nov 2010 | $30,450 | — | $30,450 | Lubavitch Educational Center (Miami, FL) | [17] |
| Nov 2011 | $40,400 | — | $40,400 | Lubavitch Educational Center (Miami, FL) | [18] |
| Nov 2012 | $22,035 | — | $22,035 | Lubavitch Educational Center (Miami, FL) | [19] |
| Nov 2013 | $65,000 | — | $65,000 | Lubavitch Educational Center (Miami, FL) | [20] |
| Nov 2014 | $50,000 | — | $50,000 | Lubavitch Educational Center (Miami, FL) | [21] |
| Nov 2015 | $232,000 | $85,000 | $317,000 | Lubavitch Educational Center (Miami, FL); Lubavitch Educational Center (Miami Beach, FL) | [22][23] |
| Nov 2016 | $114,000 | $1,800 | $115,800 | Lubavitch Educational Center (Miami, FL); Lubavitch Educational Center (Miami Beach, FL) | [24][25] |
| Nov 2017 | $3,600 | $3,800 | $7,400 | Lubavitch Educational Center (Miami, FL); Lubavitch Educational Center (Miami Beach, FL) | [26][27] |
| Nov 2018 | — | $1,000 | $1,000 | Lubavitch Educational Center (Miami Beach, FL) | [4] |
| Nov 2021 | $11,296 | — | $11,296 | Lubavitch Educational Center (Miami, FL) | [28] |
| Total | $615,353 | $91,600 | $706,953 |
As a church-status school, the LEC files no Form 990.
See also
- Friends of Lubavitch of Florida
- Chabad of Mid Miami Beach
- Korf Family Foundation
- Laber Foundation
- Chabad and Ukraine
References
- ↑ 1.0 1.1 Motti Wilhelm, "Rabbi Avraham Korf Built Florida Empire, Remained Dedicated Soldier", Chabad.org, 17 July 2025. Chabad-side.
- ↑ 2.0 2.1 2.2 2.3 Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
- ↑ 3.0 3.1 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).
- ↑ 4.0 4.1 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).
- ↑ Yeshiva Gedolah Rabbinical College, "About Us", ygmiami.com, checked 20 October 2026. Chabad-side (the yeshiva's own account).
- ↑ "Lubavitch Educational Center", Florida Division of Corporations document number 746008, as shown on OpenCorporates (inactive), checked 20 October 2026. Secondary copy of the state register; the state register (Sunbiz) is the primary source.
- ↑ "Lubavitch Educational Center, Inc.", Florida Division of Corporations document number N13000010739, as shown on OpenCorporates, checked 20 October 2026. Secondary copy of the state register; the state register (Sunbiz) is the primary source.
- ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for Florida (eo_fl.csv), irs.gov, downloaded 20 October 2026, row for EIN 46-4197978 (care of Rabbi Benzion Korf; foundation code 10 (church)). Primary source (IRS).
- ↑ 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).
- ↑ "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.
- ↑ "Chabad-Lubavitch properties set for July auction", The Real Deal (Miami), 10 May 2013, summarising the South Florida Business Journal. News report.
- ↑ 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).
- ↑ Miami-Dade County Property Appraiser, property search, folio 34-2111-018-0010 (1525 NW 167 St, Miami Gardens), property record, 2026 roll and sales history, retrieved 20 October 2026. Primary source (county 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).
- ↑ 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 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 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).
- ↑ 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 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).
- ↑ 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 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).
- ↑ 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).
- ↑ 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).
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), Form 990-PF for the tax year ending 30 November 2021 (2020 form), e-filed 2022-08-17, IRS e-file object ID 202212299349100521, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica (final return). Primary source (filed by the foundation).