Yeshiva Gedolah Rabbinical College

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Chabad-Lubavitch rabbinical college in Miami Beach

Yeshiva Gedolah Rabbinical College, Inc.

Logo Yeshiva Gedolah Rabbinical College logo.png
Type School (public charity; files Form 990)
Founded September 1972 (opened 1973); separately incorporated February 1998; IRS ruling July 1998
Registration ID EIN 65-0809938
Location 1140 Alton Road, Miami Beach, FL 33139
Services Rabbinical studies
Key people Abraham Korf (president to 2024); Benzion Korf (president 2025); Rabbi Yehuda Leib Schapiro (first rosh yeshiva)
Website ygmiami.com

Yeshiva Gedolah Rabbinical College (YGRC; also "Yeshiva Gedolah Rabbinical College of Greater Miami" and "Yeshiva Gedolah of Greater Miami") is a Chabad-Lubavitch rabbinical college at 1140 Alton Road, Miami Beach.[1] The Korf Family Foundation reported grants of $218,189 to it.[2][3]

History

The college's own history (Chabad-side) says it "was founded in September of 1972 and opened its doors the following year" with eleven students "all selected by the Lubavitcher Rebbe" (Menachem Mendel Schneerson), under Rabbi Yehuda Leib Schapiro as first rosh yeshiva (dean). It moved in October 1974 to "its $2 million facility in Miami Beach, opposite Flamingo Park". In 1984 Abraham Korf placed it with the Landow Yeshiva/Lubavitch Educational Center under the corporate umbrella of Friends of Lubavitch of Florida. In February 1998 it was separated and incorporated as Yeshiva Gedolah Rabbinical College.[1]

Registration and property

The IRS lists YGRC care of Benzion Korf at 1140 Alton Road, as a school, with a ruling date of July 1998 and assets of $6,145,351 in its return for the year ending June 2025.[4] The 1140 Alton Road building belongs to Chabad of Mid Miami Beach.[5]

YGRC itself owns five residential properties in Miami Beach (postcode districts 33139 and 33140). All carry parsonage or educational exemptions, and their combined 2026 market value is $5,583,861. They include a multi-family building bought in 2021 for $4.1 million and a house bought in 2022 for $1.53 million. Under this wiki's address rule their addresses are not given.[6]

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".[7] 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".[8] This page has found no authority that accuses the Yeshiva Gedolah Rabbinical College 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 Yeshiva Gedolah Rabbinical College 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] The two grants filed as "Yeshiva Gedolah of Greater Miami" (2011 and 2012) are counted here as a probable match on the name. No grants from the Laber Foundation have been found.

Grants to the Yeshiva Gedolah Rabbinical College reported by the Korf Family Foundation
Tax year ending Korf Family Foundation Year total Payee name(s) and place as filed Source
Nov 2011 $26,360 $26,360 Yeshiva Gedolah of Greater Miami (Miami Beach, FL) [2]
Nov 2012 $60,000 $60,000 Yeshiva Gedolah of Greater Miami (Miami Beach, FL) [11]
Nov 2017 $131,829 $131,829 Yeshiva Gedolah Rabbinical College (Miami Beach, FL) [3]
Total $218,189 $218,189

A condominium unit and a matching grant

Observation, not a finding. County records show that the Korf Family Foundation bought a residential condominium unit in Miami Beach (33139) in 2010 for $135,000, and conveyed it to YGRC by quit-claim deed on 18 October 2012 for $100. YGRC still owns the unit.[12] The foundation's balance sheets carry land at a cost basis of $131,829 up to the year ending November 2013, and none in the following year.[13][14] Its return for the year ending November 2017 then reports a grant of exactly $131,829 to YGRC.[3] The amounts match, but the years do not match the 2012 deed. No explanation has been found.

Editor's note: the unit's address and deed reference are held back under the address rule; they are in the county record cited.

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 the Yeshiva Gedolah Rabbinical College as filed
Year ending Form Contributions Programme service revenue Total revenue Grants paid Total expenses Net assets at year end Schedule B Basis
Jun 2011 990 $264,690 $264,006 $528,696 — $520,427 $270,217 — summary
Jun 2012 990 $378,761 $118,095 $496,856 — $491,553 $275,520 — summary
Jun 2013 990 $583,409 $184,940 $768,349 — $715,074 $328,795 — summary
Jun 2014 990 $431,857 $423,495 $855,352 — $739,479 $444,668 — summary
Jun 2015 990 $238,275 $335,401 $573,676 $0 $530,723 $487,621 attached (names not public) e-file
Jun 2016 990 $479,505 $249,632 $729,137 $0 $503,946 $712,812 attached (names not public) e-file
Jun 2017 990 $212,178 $146,725 $358,903 $0 $354,742 $716,973 attached (names not public) e-file
Jun 2018 990 $121,651 $208,730 $330,381 $0 $325,071 $722,283 attached (names not public) e-file
Jun 2019 990 $318,536 $249,292 $567,828 $0 $559,175 $730,936 attached (names not public) e-file
Jun 2020 990 $431,432 $259,845 $691,277 $0 $611,767 $810,446 attached (names not public) e-file
Jun 2021 990 $1,752,062 $461,151 $2,225,923 $0 $1,002,395 $2,033,974 attached (names not public) e-file
Jun 2022 990 $575,470 $367,677 $948,285 $0 $1,307,993 $1,674,266 attached (names not public) e-file
Jun 2023 990 $1,578,865 $286,590 $1,898,821 $0 $1,453,987 $2,119,100 attached (names not public) e-file
Jun 2024 990 $763,660 $357,638 $1,121,298 $0 $1,101,654 $2,340,856 attached (names not public) e-file
Jun 2025 990 $923,757 $363,845 $1,293,646 $0 $1,278,986 $2,355,516 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 the Yeshiva Gedolah Rabbinical College 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
Rabbi Abraham Korf President 2015 2024 $0
Rabbi Benzion Korf Director 2015 2015 $0
Rabbi Yehuda Leib Schapiro Treasurer 2015 2025 $53,213
Rabbi Yosef Sossonko Secretary 2015 2022 $0
Stewart Mirmelli Esq Director 2015 2025 $0
Rabbi Benzion Korf Vice Preside 2016 2024 $0
Abraham Shaulson Secretary 2024 2025 $0
Rabbi Benzion Korf President 2025 2025 $0
Rabbi Chaim Stern Exec. Vice P 2025 2025 $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 June 2001 to June 2014, as filed with the Internal Revenue Service and held by ProPublica Nonprofit Explorer.[15] 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, 2001–2014

Revenue, expenses and net assets of Yeshiva Gedolah Rabbinical College as filed (scanned returns)
Year ending Form Contributions Total revenue Total expenses Surplus (deficit) Net assets at year end Total assets at year end Source
June 2001 990 $205,510 $330,385 $407,881 −$77,496 $47,602 $62,046 [16]
June 2002 990 $146,757 $430,807 $416,763 $14,044 $61,646 $62,465 [17]
June 2003 990 $123,995 $481,243 $436,579 $44,664 $106,310 $127,105 [18]
June 2004 990 $202,591 $730,339 $730,116 $223 $106,533 $188,250 [19]
June 2005 990 $329,434 $711,492 $705,162 $6,330 $112,863 $218,204 [20]
June 2006 990 $126,943 $480,003 $430,217 $49,786 $162,649 $180,072 [21]
June 2007 990 (IRS letter) No financial pages in the public copy [22]
June 2008 990 $158,143 $319,053 $275,540 $43,513 $216,932 $186,010 [23]
June 2009 990-EZ $187,144 $504,165 $487,086 $17,079 $192,011 $205,578 [24]
June 2010 990 $269,829 $672,329 $602,392 $69,937 $261,948 $270,602 [25]
June 2011 990 $264,690 $528,696 $520,427 $8,269 $270,217 $492,103 [26]
June 2012 990 $378,761 $496,856 $491,553 $5,303 $275,520 $334,722 [27]
June 2013 990 $583,409 $768,349 $715,074 $53,275 $328,795 $1,176,258 [28]
June 2014 990 $431,857 $855,352 $739,479 $115,873 $444,668 $477,521 [29]

Notes to the table:

  • The file for the year ending June 2007 contains only an IRS letter (Letter 2698C, dated 1 August 2008) and a declaration.[22]
  • The short-form return for 2009 gives net assets at the start of the year as $174,932, against $216,932 at the end of the 2008 year, as filed.[24]
  • The 2006 return reports donated services and use of facilities of $102,000.[21]

Officers, directors and trustees

Names and titles as filed in Part V-A of Form 990 or Part IV of Form 990-EZ, for the years ending June 2001 to June 2009.[15]

Officers, directors and trustees of Yeshiva Gedolah Rabbinical College listed in the scanned returns, 2001 to 2009
Name as filed Title(s) as filed Years listed (year ending) Highest compensation from the organisation
Abraham Korf President 2001–2006, 2008–2009 $0
Benzion Korf Vice President 2001–2006, 2008–2009 $0
Yosef Sossonko Secretary 2001–2006, 2008–2009 $0
Yehuda Leib Schapiro Treasurer 2001–2006, 2008–2009 $65,963
Stewart Mirmelli Director 2001–2006, 2008–2009 $0

Compensation reported for 2010 to 2014

From 2010 Part VII of the returns has separate columns for compensation from the college, compensation from related organisations, and other compensation. The figures below are as filed.

Officers and directors of the Yeshiva Gedolah Rabbinical College, Form 990 Part VII, 2010 to 2014 (as filed)
Year ending Name as filed Title as filed Compensation from the college (D) Compensation from related organisations (E) Other compensation (F) Source
June 2010 Abraham Korf President $0 $72,006 $0 [25]
June 2010 Benzion Korf Vice President $0 $39,792 $35,100 [25]
June 2010 Yehuda Leib Schapiro Treasurer $32,141 $0 $35,820 [25]
June 2010 Yosef Sossonko Secretary $0 $0 $0 [25]
June 2010 Stewart Mirmelli Director $0 $0 $0 [25]
June 2011 Abraham Korf President $0 $70,048 $0 [26]
June 2011 Yehuda Leib Schapiro Treasurer $29,594 $0 $39,000 [26]
June 2011 Yosef Sossonko Secretary $0 $0 $0 [26]
June 2011 Stewart Mirmelli Director $0 $0 $0 [26]
June 2012 Abraham Korf President $0 $69,291 $0 [27]
June 2012 Yehuda Leib Schapiro Treasurer $16,114 $0 $37,500 [27]
June 2012 Yosef Sossonko Secretary $0 $0 $0 [27]
June 2012 Stewart Mirmelli Director $0 $0 $0 [27]
June 2013 Abraham Korf President $0 $74,166 $14,300 [28]
June 2013 Benzion Korf Director $0 $43,963 $36,400 [28]
June 2013 Yehuda Leib Schapiro Treasurer $17,467 $0 $39,000 [28]
June 2013 Yosef Sossonko Secretary $0 $0 $0 [28]
June 2013 Stewart Mirmelli Director $0 $0 $0 [28]
June 2014 Rabbi Abraham Korf President $0 $76,360 $0 [29]
June 2014 Rabbi Benzion Korf Director $0 $43,717 $24,100 [29]
June 2014 Rabbi Yehuda Leib Schapiro Treasurer $24,290 $0 $45,500 [29]
June 2014 Rabbi Yosef Sossonko Secretary $0 $0 $0 [29]
June 2014 Stewart Mirmelli, Esq. Director $0 $0 $0 [29]

Benzion Korf is not listed in the returns for 2011 and 2012.[26][27]

Transactions with Friends of Lubavitch of Florida

Schedule R of the returns for 2010 to 2014 names Friends of Lubavitch, Inc. (Friends of Lubavitch of FL, EIN 51-0188269), 1140 Alton Road, Miami Beach, as the college's only related organisation, and reports the transactions below with Friends of Lubavitch of Florida. The descriptions are those of the Schedule R lines.[25]

Transactions with Friends of Lubavitch of Florida reported on Schedule R, Part V (as filed)
Year ending Schedule R line Transaction type as filed Amount Source
June 2010 1c Gift, grant or capital contribution from the related organisation $11,000 [25]
June 2010 1d Loans or loan guarantees to or for the related organisation $44,116 [25]
June 2010 1m Sharing of facilities, equipment, mailing lists or other assets $91,000 [25]
June 2010 1n Sharing of paid employees $30,000 [25]
June 2011 1c Gift, grant or capital contribution from the related organisation $8,000 [26]
June 2011 1e Loans or loan guarantees by the related organisation $209,885 [26]
June 2011 1m Sharing of facilities, equipment, mailing lists or other assets $91,000 [26]
June 2011 1n Sharing of paid employees $30,000 [26]
June 2012 1e Loans or loan guarantees by the related organisation $27,605 [27]
June 2012 1m Sharing of facilities, equipment, mailing lists or other assets $91,000 [27]
June 2012 1n Sharing of paid employees $30,000 [27]
June 2013 1e Loans or loan guarantees by the related organisation $510,715 [28]
June 2013 1n Sharing of facilities, equipment, mailing lists or other assets $91,000 [28]
June 2013 1o Sharing of paid employees $27,000 [28]
June 2014 1d Loans or loan guarantees to or for the related organisation $254,116 [29]
June 2014 1n Sharing of facilities, equipment, mailing lists or other assets $91,000 [29]
June 2014 1o Sharing of paid employees $34,000 [29]

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 Yeshiva Gedolah Rabbinical College reported for the nearest year in the scanned returns.

Foundation grants to Yeshiva Gedolah Rabbinical College 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 2011 Korf Family Foundation $26,360 June 2012 $378,761 7.0% [2][27]
November 2012 Korf Family Foundation $60,000 June 2013 $583,409 10.3% [11][28]

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 Yeshiva Gedolah Rabbinical College, "About Us", ygmiami.com, checked 20 October 2026. Chabad-side (the yeshiva's own account).
  2. ↑ 2.0 2.1 2.2 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).
  3. ↑ 3.0 3.1 3.2 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).
  4. ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for Florida (eo_fl.csv), irs.gov, downloaded 20 October 2026, row for EIN 65-0809938 (care of Benzion Korf; foundation code 11 (school); asset amount $6,145,351, tax period June 2025). Primary source (IRS).
  5. ↑ 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).
  6. ↑ Miami-Dade County Property Appraiser, owner search for "Yeshiva Gedolah Rabbinical College Inc", 2026 roll and sales histories, retrieved 20 October 2026: five residential parcels (folios withheld under the address rule). Primary source (county record).
  7. ↑ "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).
  8. ↑ Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
  9. ↑ 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).
  10. ↑ 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).
  11. ↑ 11.0 11.1 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).
  12. ↑ Miami-Dade County Property Appraiser, sales history of a residential condominium unit owned by Yeshiva Gedolah Rabbinical College Inc (2010 sale to Korf Family Foundation Inc, $135,000; quit-claim deed to YGRC 18 October 2012, $100), retrieved 20 October 2026. Folio withheld under the address rule. Primary source (county record).
  13. ↑ 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).
  14. ↑ 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).
  15. ↑ 15.0 15.1 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 filings and scanned returns, ProPublica Nonprofit Explorer, accessed 22 October 2026. Location of the IRS filings.
  16. ↑ Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2001, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  17. ↑ Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2002, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  18. ↑ Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2003, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  19. ↑ Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2004, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  20. ↑ Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2005, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  21. ↑ 21.0 21.1 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2006, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  22. ↑ 22.0 22.1 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), IRS letter and declaration filed in place of the Form 990 for the year ending June 2007, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  23. ↑ Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2008, 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 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990-EZ for the year ending June 2009, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  25. ↑ 25.00 25.01 25.02 25.03 25.04 25.05 25.06 25.07 25.08 25.09 25.10 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2010, 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 26.5 26.6 26.7 26.8 26.9 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2011, 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 27.4 27.5 27.6 27.7 27.8 27.9 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2012, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  28. ↑ 28.0 28.1 28.2 28.3 28.4 28.5 28.6 28.7 28.8 28.9 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2013, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
  29. ↑ 29.0 29.1 29.2 29.3 29.4 29.5 29.6 29.7 29.8 Yeshiva Gedolah Rabbinical College Inc (EIN 65-0809938), Form 990 for the year ending June 2014, 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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