Rabbi Isaac Elchanan Theological Seminary
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PREPARE STUDENTS FOR THE RABBINATE AND TO ISSUE THE TRADITIONAL CERTIFICATE OF ORDINATION IN CONNECTION THEREWITH. THE SEMINARY IS AUTHORIZED TO CONFER THE DEGREE OF MASTER OF HEBREW LITERATURE (M.H.L.), DOCTOR OF HEBREW LITERATURE (D.H.L.), MASTER OF RELIGIOUS EDUCATION (M.R.ED.), AND DOCTOR OF RELIGIOUS EDUCATION (D.R.ED.), IN CONFORMITY WITH RULES OF THE BOARD OF REGENTS OF THE UNIVERSITY OF THE STATE OF NEW YORK AND THE REGULATIONS OF THE COMMISSIONER OF EDUCATION OF THE STATE OF NEW YORK FOR THE REGISTRATION OF INSTITUTIONS OF HIGHER EDUCATION.
- Income
- $21.0 million
- Spending
- $21.9 million
- Spent on programs
- 88%
- Reserves
- -0.6 months of spending
- Largest source of income
- fees for its services, 35%
- Employees
- 64
- Volunteers
- 28
- Highest pay
- $254,896, dean/director semikha
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 58 out of 100. Higher than 46% of charities in its peer group (education, $10m to $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
15 of 15Income rose 7% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 50% of charities in its peer group (education, $10m to $100m).
Independent board
25 of 2528 of 29 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $19.2 million spent. RABBINICAL AND JUDAIC STUDY PROGRAMS, COMMUNITY LEARNING AND EDUCATION AND LEADERSHIP TRAINING PROGRAMS. FOR MORE THAN A CENTURY, THE RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY (RIETS OR THE SEMINARY) HAS BEEN THE WESTERN HEMISPHERE'S LEADING CENTER FOR TORAH LEARNING AND TRAINING FOR THE RABBINATE, PROVIDING AN UNSURPASSED EDUCATIONAL EXPERIENCE IN THE CLASSIC MOLD OF THE GREAT YESHIVOT. EMBODYING THE HISTORIC CONCEPT OF TORAH LISHMAH - LEARNING FOR ITS OWN SAKE - AND A RESPONSIVENESS TO COMMUNITY NEEDS, RIETS IS A DEEP FOUNT OF JEWISH KNOWLEDGE AND A PREEMINENT SOURCE OF RABBINIC LEADERSHIP FOR THE NEXT GENERATION AND BEYOND. THE SEMINARY HAS TRAINED APPROXIMATELY 3,000 OF THE WORLD'S MOST DISTINGUISHED ORTHODOX RABBIS, SCHOLARS AND TEACHERS. WITH THEIR RICH GROUNDING IN THE FULL SPECTRUM OF OUR HALLOWED TRADITION, GRADUATES ASSUME A BROAD RANGE OF LEADERSHIP ROLES IN THE COMMUNITY WHILE ENSURING THE PERPETUATION OF JEWISH SCHOLARSHIP. FIRMLY SET IN THE EMPHASIS ON THE TALMUD, CODES AND HALAKHAH (JEWISH LAW), THE SEMINARY HAS DEVELOPED PROGRAMS TO MEET THE COMMUNAL AND PERSONAL NEEDS OF OUR TIME AND PLACE, INCLUDING BUSINESS ETHICS, BIOETHICS AND TECHNOLOGY, WITH THE UNIQUE AMBIENCE OF INTELLECTUAL AND SPIRITUAL EXPLORATION THAT HAS ALWAYS CHARACTERIZED THE GREAT ACADEMIES OF JEWISH LEARNING IN THE PAST. THE RABBI JOSEPH B. SOLOVEITCHIK SEMIKHAH PROGRAM PROVIDES FOUR POSTCOLLEGE YEARS OF INTENSIVE STUDY OF TALMUD, CLASSICAL COMMENTARIES, CODES AND RESPONSA LITERATURE, COMPLEMENTED BY PREPARATION FOR DAY TO DAY ASPECTS OF THE RABBINATE. THE RABBINIC PROFESSIONAL EDUCATION PROGRAM ENSURES SUCCESS IN A RABBINIC CAREER THROUGH A CURRICULUM OF PUBLIC SPEAKING, PASTORAL PSYCHOLOGY, LEADERSHIP TRAINING, COUNSELING, HOMILETICS, AND CURRENT JEWISH COMMUNITY ISSUES, SUPPLEMENTED BY ADVANCED COURSEWORK IN EDUCATION, RABBINATE/PULPIT AND COMMUNITY/LAY LEADERSHIP. THE IRVING I. STONE RABBINIC INTERNSHIP PROGRAM PROVIDES PULPIT AND EDUCATIONAL INTERNSHIPS IN SCHOOLS, SYNAGOGUES AND OTHER AGENCIES. THE SEMIKHAH PROGRAM LEADS TO A SEMIKHAH YOREH YOREH. UPON COMPLETING ALL THE REQUIREMENTS, STUDENTS ARE ISSUED A SEMIKHAH KLAF, THE TRADITIONAL ORDINATION CERTIFICATE HANDWRITTEN BY A SOFER. SEMIKHAH YADIN YADIN, AN ADVANCED ORDINATION THAT QUALIFIES RABBIS AS POSKIM, IS OFFERED THROUGH AN INTENSIVE POSTGRADUATE PROGRAM FOLLOWING TRADITIONAL ORDINATION. RIETS' KOLLEL (INSTITUTES OF ADVANCED LEARNING) PROGRAMS SERVE SCHOLARS OF EXCEPTIONAL PROMISE WHO WISH TO DEVOTE ALL OF THEIR ACADEMIC ENERGIES TO AREAS OF TALMUD AND HALAKHAH. EACH OF RIETS' KOLLEL PROGRAMS IS DESIGNED FOR STUDENTS WITH DISTINCT CAREER GOALS, WHETHER IN JEWISH EDUCATION, THE RABBINATE, JEWISH SCHOLARSHIP OR OTHER PURSUITS. RIETS' KOLLEL PROGRAMS INCLUDE: THE MARCUS AND ADINA KATZ KOLLEL FOR INTENSE STUDY FOR PROSPECTIVE TEACHERS AND RABBINIC SCHOLARS; THE RABBI NORMAN LAMM KOLLEL L'HORA'AH (YADIN YADIN) TRAINS OUTSTANDING SCHOLARS TO FILL THE ROLE OF POSKIM (DECISORS OF JEWISH LAW); THE LUDWIG JESSELSON CHAVER KOLLEL (LAY LEADER) FOR THOSE WITH A BACKGROUND IN TALMUD BUT PLANNING TO ENTER PROFESSIONS OTHER THAN THE RABBINATE; THE BELLA AND HARRY WEXNER KOLLEL ELYON AND SEMIKHAH HONORS PROGRAM, A KOLLEL FOR POST-SEMIKHAH (ORDINATION) SCHOLARS COMBINING INTENSIVE TORAH LEARNING WITH COURSES IN PROFESSIONAL SKILLS SUCH AS PASTORAL PSYCHOLOGY, BUSINESS ETHICS, COMMUNICATIONS AND CONFLICT RESOLUTION; THE POST-SEMIKHAH RABBI JACOB H. KUPIETZKY MEMORIAL PROGRAM FOR THE STUDY OF KODSHIM (RELIGIOUS SERVICE WITHIN THE TEMPLE IN JERUSALEM); THE ISRAEL HENRY BEREN INSTITUTE FOR HIGHER TALMUDIC STUDIES, A KOLLEL THAT PROVIDES POST-RABBINIC TRAINING FOR FUTURE ROSHEI YESHIVA (TEACHERS OF TALMUD AND TORAH); AND THE YU RIETS ISRAEL KOLLEL AT YESHIVA UNIVERSITY'S CAROLINE AND JOSEPH GRUSS INSTITUTE IN JERUSALEM WHICH OFFERS YEAR-LONG PROGRAMS OF STUDY FOR CHAVER, SEMIKHA AND POST-SEMIKHAH STUDENTS. RIETS' JACOB E. SAFRA INSTITUTE OF SEPHARDIC STUDIES TOGETHER WITH THE SEPHARDIC COMMUNITY PROGRAM OFFERS COURSES, LECTURES, AND ACADEMIC CONFERENCES AND CULTURAL EVENTS ON CAMPUS AND WITHIN THE COMMUNITY. THE DR. JOSEPH AND RACHEL ADES SEPHARDIC OUTREACH PROGRAM ADMINISTERS YOUTH RETREATS AND OUTREACH PROGRAMS. THE SEPHARDIC COMMUNITY PROGRAM FOCUSES ON THE SPIRITUAL, EDUCATIONAL AND CULTURAL ASPECTS OF SEPHARDIC COMMUNAL LIFE. THE MAYBAUM SEPHARDIC FELLOWSHIP PROGRAM PROVIDES SCHOLARSHIPS FOR THE SEPHARDIC RABBINIC TRAINING PROGRAM, FOR THE FUTURE RABBINIC LEADERS WHO WILL SERVE SEPHARDIC COMMUNITIES. THE SEMINARY ALSO OFFERS CONTINUING PROFESSIONAL EDUCATION TO RABBIS, REBBETZINS, EDUCATORS AND LAY LEADERS THROUGH A NUMBER OF ANNUAL PROGRAMS. YARCHEI KALLAH (SPIRITUAL RETREATS) GIVE RABBIS AND THEIR WIVES AN OPPORTUNITY TO ENRICH THEIR TORAH KNOWLEDGE AND NETWORK WITH ONE ANOTHER. EXECUTIVE RABBINIC SEMINARS BRING RABBIS AND LAY LEADERS TOGETHER FOR TRAINING IN STRATEGIC PLANNING, LEADERSHIP, MANAGEMENT DYNAMICS AND BOARD DEVELOPMENT. RIETS ALSO PROVIDES THE UNIVERSITY SPEAKERS BUREAU, A COMMUNITY LEADERSHIP INITIATIVE, PERSONAL COACHING FOR RABBIS AND LAY LEADERS AND A CERTIFICATE PROGRAM IN EXPERIENTIAL JEWISH EDUCATION. RIETS ESTABLISHED KOLLELS WHERE MEMBERS OF THE LOCAL COMMUNITY LEARN WITH RIETS GRADUATES. RIETS ALSO OFFERS RABBIS CAREER GUIDANCE AND A DYNAMIC PLACEMENT SERVICE. RIETS DEVELOPED A WEBSITE DEVOTED TO TORAH LEARNING, YUTORAH.ORG AND A TORAH-TO-GO SERIES, WHICH MAKES THE SHIURIM (LECTURES) OF ROSHEI YESHIVA (PROFESSORS OF TALMUD) AND OTHER TORAH PERSONALITIES AVAILABLE FOR DOWNLOADING AS WELL AS A SUNDAY MORNING TORAH LEARNING PROGRAM FOR THE PUBLIC. RIETS HOUSES THE PHILIP AND SARAH BELZ SCHOOL OF JEWISH MUSIC, WHICH PROVIDES COMPREHENSIVE STUDY IN JEWISH MUSIC, OFFERING COURSES IN NUSACH HATEFILAH (PRAYER CHANT), CANTILLATION, PIANO, MUSIC THEORY AND HISTORY, SAFRUT (HEBREW CALLIGRAPHY) AND SEPHARDIC CHAZZANUT (CANTORIAL). THE SCHOOL'S MISSION IS TO EDUCATE AND PREPARE ASPIRING CANTORS, BA'ALEI TEFILLAH, MUSIC EDUCATORS AND SYNAGOGUE LAY
- FOR MORE THAN A CENTURY, THE RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY (RIETS OR THE SEMINARY) HAS BEEN THE WESTERN HEMISPHERE'S LEADING CENTER FOR TORAH LEARNING AND TRAINING FOR THE RABBINATE, PROVIDING AN UNSURPASSED EDUCATIONAL EXPERIENCE IN THE CLASSIC MOLD OF THE GREAT YESHIVOT. EMBODYING THE HISTORIC CONCEPT OF TORAH LISHMAH - LEARNING FOR ITS OWN SAKE - AND A RESPONSIVENESS TO COMMUNITY NEEDS, RIETS IS A DEEP FOUNT OF JEWISH KNOWLEDGE AND A PREEMINENT SOURCE OF RABBINIC LEADERSHIP FOR THE NEXT GENERATION AND BEYOND. THE SEMINARY HAS TRAINED APPROXIMATELY 3,000 OF THE WORLD'S MOST DISTINGUISHED ORTHODOX RABBIS, SCHOLARS AND TEACHERS. WITH THEIR RICH GROUNDING IN THE FULL SPECTRUM OF OUR HALLOWED TRADITION, GRADUATES ASSUME A BROAD RANGE OF LEADERSHIP ROLES IN THE COMMUNITY WHILE ENSURING THE PERPETUATION OF JEWISH SCHOLARSHIP. FIRMLY SET IN THE EMPHASIS ON THE TALMUD, CODES AND HALAKHAH (JEWISH LAW), THE SEMINARY HAS DEVELOPED PROGRAMS TO MEET THE COMMUNAL AND PERSONAL NEEDS OF OUR TIME AND PLACE, INCLUDING BUSINESS ETHICS, BIOETHICS AND TECHNOLOGY, WITH THE UNIQUE AMBIENCE OF INTELLECTUAL AND SPIRITUAL EXPLORATION THAT HAS ALWAYS CHARACTERIZED THE GREAT ACADEMIES OF JEWISH LEARNING IN THE PAST. THE RABBI JOSEPH B. SOLOVEITCHIK SEMIKHAH PROGRAM PROVIDES FOUR POSTCOLLEGE YEARS OF INTENSIVE STUDY OF TALMUD, CLASSICAL COMMENTARIES, CODES AND RESPONSA LITERATURE, COMPLEMENTED BY PREPARATION FOR DAY TO DAY ASPECTS OF THE RABBINATE. THE RABBINIC PROFESSIONAL EDUCATION PROGRAM ENSURES SUCCESS IN A RABBINIC CAREER THROUGH A CURRICULUM OF PUBLIC SPEAKING, PASTORAL PSYCHOLOGY, LEADERSHIP TRAINING, COUNSELING, HOMILETICS, AND CURRENT JEWISH COMMUNITY ISSUES, SUPPLEMENTED BY ADVANCED COURSEWORK IN EDUCATION, RABBINATE/PULPIT AND COMMUNITY/LAY LEADERSHIP. THE IRVING I. STONE RABBINIC INTERNSHIP PROGRAM PROVIDES PULPIT AND EDUCATIONAL INTERNSHIPS IN SCHOOLS, SYNAGOGUES AND OTHER AGENCIES. THE SEMIKHAH PROGRAM LEADS TO A SEMIKHAH YOREH YOREH. UPON COMPLETING ALL THE REQUIREMENTS, STUDENTS ARE ISSUED A SEMIKHAH KLAF, THE TRADITIONAL ORDINATION CERTIFICATE HANDWRITTEN BY A SOFER. SEMIKHAH YADIN YADIN, AN ADVANCED ORDINATION THAT QUALIFIES RABBIS AS POSKIM, IS OFFERED THROUGH AN INTENSIVE POSTGRADUATE PROGRAM FOLLOWING TRADITIONAL ORDINATION. RIETS' KOLLEL (INSTITUTES OF ADVANCED LEARNING) PROGRAMS SERVE SCHOLARS OF EXCEPTIONAL PROMISE WHO WISH TO DEVOTE ALL OF THEIR ACADEMIC ENERGIES TO AREAS OF TALMUD AND HALAKHAH. EACH OF RIETS' KOLLEL PROGRAMS IS DESIGNED FOR STUDENTS WITH DISTINCT CAREER GOALS, WHETHER IN JEWISH EDUCATION, THE RABBINATE, JEWISH SCHOLARSHIP OR OTHER PURSUITS. RIETS' KOLLEL PROGRAMS INCLUDE: THE MARCUS AND ADINA KATZ KOLLEL FOR INTENSE STUDY FOR PROSPECTIVE TEACHERS AND RABBINIC SCHOLARS; THE RABBI NORMAN LAMM KOLLEL L'HORA'AH (YADIN YADIN) TRAINS OUTSTANDING SCHOLARS TO FILL THE ROLE OF POSKIM (DECISORS OF JEWISH LAW); THE LUDWIG JESSELSON CHAVER KOLLEL (LAY LEADER) FOR THOSE WITH A BACKGROUND IN TALMUD BUT PLANNING TO ENTER PROFESSIONS OTHER THAN THE RABBINATE; THE BELLA AND HARRY WEXNER KOLLEL ELYON AND SEMIKHAH HONORS PROGRAM, A KOLLEL FOR POST-SEMIKHAH (ORDINATION) SCHOLARS COMBINING INTENSIVE TORAH LEARNING WITH COURSES IN PROFESSIONAL SKILLS SUCH AS PASTORAL PSYCHOLOGY, BUSINESS ETHICS, COMMUNICATIONS AND CONFLICT RESOLUTION; THE POST-SEMIKHAH RABBI JACOB H. KUPIETZKY MEMORIAL PROGRAM FOR THE STUDY OF KODSHIM (RELIGIOUS SERVICE WITHIN THE TEMPLE IN JERUSALEM); THE ISRAEL HENRY BEREN INSTITUTE FOR HIGHER TALMUDIC STUDIES, A KOLLEL THAT PROVIDES POST-RABBINIC TRAINING FOR FUTURE ROSHEI YESHIVA (TEACHERS OF TALMUD AND TORAH); AND THE YU RIETS ISRAEL KOLLEL AT YESHIVA UNIVERSITY'S CAROLINE AND JOSEPH GRUSS INSTITUTE IN JERUSALEM WHICH OFFERS YEAR-LONG PROGRAMS OF STUDY FOR CHAVER, SEMIKHA AND POST-SEMIKHAH STUDENTS. RIETS' JACOB E. SAFRA INSTITUTE OF SEPHARDIC STUDIES TOGETHER WITH THE SEPHARDIC COMMUNITY PROGRAM OFFERS COURSES, LECTURES, AND ACADEMIC CONFERENCES AND CULTURAL EVENTS ON CAMPUS AND WITHIN THE COMMUNITY. THE DR. JOSEPH AND RACHEL ADES SEPHARDIC OUTREACH PROGRAM ADMINISTERS YOUTH RETREATS AND OUTREACH PROGRAMS. THE SEPHARDIC COMMUNITY PROGRAM FOCUSES ON THE SPIRITUAL, EDUCATIONAL AND CULTURAL ASPECTS OF SEPHARDIC COMMUNAL LIFE. THE MAYBAUM SEPHARDIC FELLOWSHIP PROGRAM PROVIDES SCHOLARSHIPS FOR THE SEPHARDIC RABBINIC TRAINING PROGRAM, FOR THE FUTURE RABBINIC LEADERS WHO WILL SERVE SEPHARDIC COMMUNITIES. THE SEMINARY ALSO OFFERS CONTINUING PROFESSIONAL EDUCATION TO RABBIS, REBBETZINS, EDUCATORS AND LAY LEADERS THROUGH A NUMBER OF ANNUAL PROGRAMS. YARCHEI KALLAH (SPIRITUAL RETREATS) GIVE RABBIS AND THEIR WIVES AN OPPORTUNITY TO ENRICH THEIR TORAH KNOWLEDGE AND NETWORK WITH ONE ANOTHER. EXECUTIVE RABBINIC SEMINARS BRING RABBIS AND LAY LEADERS TOGETHER FOR TRAINING IN STRATEGIC PLANNING, LEADERSHIP, MANAGEMENT DYNAMICS AND BOARD DEVELOPMENT. RIETS ALSO PROVIDES THE UNIVERSITY SPEAKERS BUREAU, A COMMUNITY LEADERSHIP INITIATIVE, PERSONAL COACHING FOR RABBIS AND LAY LEADERS AND A CERTIFICATE PROGRAM IN EXPERIENTIAL JEWISH EDUCATION. RIETS ESTABLISHED KOLLELS WHERE MEMBERS OF THE LOCAL COMMUNITY LEARN WITH RIETS GRADUATES. RIETS ALSO OFFERS RABBIS CAREER GUIDANCE AND A DYNAMIC PLACEMENT SERVICE. RIETS DEVELOPED A WEBSITE DEVOTED TO TORAH LEARNING, YUTORAH.ORG AND A TORAH-TO-GO SERIES, WHICH MAKES THE SHIURIM (LECTURES) OF ROSHEI YESHIVA (PROFESSORS OF TALMUD) AND OTHER TORAH PERSONALITIES AVAILABLE FOR DOWNLOADING AS WELL AS A SUNDAY MORNING TORAH LEARNING PROGRAM FOR THE PUBLIC. RIETS HOUSES THE PHILIP AND SARAH BELZ SCHOOL OF JEWISH MUSIC, WHICH PROVIDES COMPREHENSIVE STUDY IN JEWISH MUSIC, OFFERING COURSES IN NUSACH HATEFILAH (PRAYER CHANT), CANTILLATION, PIANO, MUSIC THEORY AND HISTORY, SAFRUT (HEBREW CALLIGRAPHY) AND SEPHARDIC CHAZZANUT (CANTORIAL). THE SCHOOL'S MISSION IS TO EDUCATE AND PREPARE ASPIRING CANTORS, BA'ALEI TEFILLAH, MUSIC EDUCATORS AND SYNAGOGUE LAYMEN TO SERVE THE JEWISH COMMUNITY THROUGHOUT THE WORLD. THE YU/RIETS END-OF-LIFE CARE HALACHIC ADVISORY P
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1973.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.