Form 990 for tax year 2022
Filed by HEBREW ACADEMY FOR SPECIAL CHILDREN INC.
Totals
- Total revenue
- $31,644,636
- Total expenses
- $32,086,881
- Contributions and grants received
- $3,443,668
- Grants paid
- $0
- Program service revenue
- $27,598,933
- Investment income
- $962
- Other revenue
- $601,073
- Total assets, end of year
- $15,459,123
- Total liabilities, end of year
- $7,947,070
- Net assets or fund balances, end of year
- $7,512,053
- Program services expenses (Part IX)
- $25,458,529
- Management and general expenses
- $6,540,590
- Fundraising expenses
- $87,762
- Program service expenses (Part III)
- $25,458,529
Program services were 79.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$2,633,225
-
1f · All other contributions, gifts and grants
$810,443
-
2a · Program service revenue: PROGRAM SERVICE
total $27,598,933 · related or exempt $27,598,933
-
3 · Investment income
total $74 · excluded $74
-
6a · Gross rents
real property $821,307
-
6b · Less rental expenses
real property $251,740
-
6c · Rental income or loss
real property $569,567
-
6d · Net rental income or loss
total $569,567 · excluded $569,567
-
7a · Gross sales of assets other than inventory
other assets $888
-
7b · Less cost or other basis and sales expenses
other assets $0
-
7c · Gain or loss
other assets $888
-
7d · Net gain or loss
total $888 · excluded $888
-
11a · Other revenue: INCOME FROM JOINT VENTURE
total $30,845 · excluded $30,845
-
11b · Other revenue: OTHER INCOME
total $661 · excluded $661
-
11e · Other revenue, total
$31,506
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $1,104,947 · program services $153,844 · management and general $951,103
-
7 · Other salaries and wages
total $18,641,670 · program services $17,732,789 · management and general $834,635 · fundraising $74,246
-
8 · Pension plan contributions
total $407,848 · program services $399,776 · management and general $7,541 · fundraising $531
-
9 · Other employee benefits
total $1,345,657 · program services $1,303,464 · management and general $36,920 · fundraising $5,273
-
10 · Payroll taxes
total $1,522,555 · program services $1,384,126 · management and general $132,619 · fundraising $5,810
-
11b · Fees: legal
total $20,624 · program services $432 · management and general $20,192
-
11c · Fees: accounting
total $96,213 · management and general $96,213
-
11g · Fees: other
total $199,152 · program services $30,479 · management and general $168,673
-
12 · Advertising and promotion
total $72,899 · program services $63,781 · management and general $9,118
-
16 · Occupancy
total $927,398 · program services $766,270 · management and general $161,128
-
19 · Conferences, conventions and meetings
total $44,748 · program services $25,820 · management and general $18,928
-
20 · Interest
total $135,020 · management and general $135,020
-
22 · Depreciation, depletion and amortization
total $263,760 · program services $239,564 · management and general $24,196
-
23 · Insurance
total $425,437 · program services $3,742 · management and general $421,695
-
24a · Other expenses: BAD DEBT
total $3,168,473 · program services $0 · management and general $3,168,473
-
24b · Other expenses: THERAPISTS AND OTHER RE
total $1,886,228 · program services $1,886,228
-
24c · Other expenses: BUILDING MAINTENANCE AN
total $476,623 · program services $470,149 · management and general $6,474
-
24d · Other expenses: SERVICE CONTRACTS AND C
total $348,423 · program services $122,866 · management and general $225,557
-
24e · All other expenses
total $999,206 · program services $875,199 · management and general $122,105 · fundraising $1,902
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $706,202 · end of year $1,190,936
-
2 · Savings and temporary cash investments
beginning of year $418,298 · end of year $401,897
-
4 · Accounts receivable
beginning of year $5,908,446 · end of year $4,975,707
-
9 · Prepaid expenses and deferred charges
beginning of year $153,408 · end of year $136,875
-
10a · Land, buildings and equipment: cost or other basis
$19,602,344
-
10b · Land, buildings and equipment: accumulated depreciation
$14,400,475
-
10c · Land, buildings and equipment, net
beginning of year $5,759,314 · end of year $5,201,869
-
13 · Investments: program-related
beginning of year $822,430 · end of year $853,275
-
15 · Other assets
beginning of year $2,550,819 · end of year $2,698,564
-
17 · Accounts payable and accrued expenses
beginning of year $5,262,472 · end of year $3,085,654
-
19 · Deferred revenue
beginning of year $35,282
-
23 · Secured mortgages and notes payable
beginning of year $1,511,194 · end of year $746,562
-
24 · Unsecured notes and loans payable
beginning of year $150,000 · end of year $150,000
-
25 · Other liabilities
beginning of year $1,405,671 · end of year $3,964,854
-
27 · Net assets without donor restrictions
beginning of year $7,954,298 · end of year $7,512,053
Mission and programs · 2022
Mission
SINCE 1965 HEBREW ACADEMY FOR SPECIAL CHILDREN ("HASC") CONTINUES TO PROVIDE HIGH QUALITY SPECIAL EDUCATION AND THERAPEUTIC SERVICES TO CHILDREN WITH SPECIAL NEEDS. SERVICES ARE PROVIDED AT 4 SPECIAL EDUCATIONAL SCHOOLS AS WELL AS HOME AND COMMUNITY-BASED SERVICES.
-
PRESCHOOL PROGRAM-PRESCHOOL PROGRAM - SERVICES ARE PROVIDED, ALL 12 MONTHS OF THE YEAR, TO ELIGIBLE CHILDREN. CHILDREN MUST BE APPROVED THROUGH THEIR LOCAL SCHOOL DISTRICT IN ORDER TO RECEIVE SERVICES. THE SERVICES ARE OFFERED AT NO CHARGE TO FAMILIES. THESE SERVICES CAN BE PROVIDED IN THE CHILD'S HOME, DAY CARE OR NURSERY SCHOOL SETTING AS WELL AS ONE OF OUR CENTERS LOCATED IN KINGS, NASSAU, OR ROCKLAND COUNTIES.
Expenses $20,403,560 · Revenue $21,133,186
-
SCHOOL-AGE PROGRAM-THIS IS A STATE OF THE ART SPECIAL EDUCATION PROGRAM FOR MONOLINGUAL AND BILINGUAL CHILDREN BETWEEN THE AGES OF 5 AND 21 YEARS. THE FOCUS OF THE PROGRAM IS ON THE ATTAINMENT OF FUNCTIONAL SKILLS THAT INCLUDE ACTIVITIES OF DAILY LIVING, ACADEMIC ACHIEVEMENT AND SOCIALIZATION.
Expenses $5,054,969 · Revenue $6,465,747
As filed on the 2022 return.
Listed in Part VII
-
Baruch HertzBARUCH HERTZ
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 10
-
Shimon FriedmanSHIMON FRIEDMAN
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Zev JaffaZEV JAFFA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Marvin NeimanMARVIN NEIMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Ethan KahnETHAN KAHN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
David FuldDAVID FULD
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Simcha LefkowitzSIMCHA LEFKOWITZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Bernard KahnBERNARD KAHN
CEO
- Total calculated
- $432,766
- From this org
- $432,329
- From related orgs
- $0
- Other
- $437
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $432,329
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $437
- Filer's total
- $432,766
-
Yosef ElbaumYOSEF ELBAUM
CONTROLLER
- Total calculated
- $191,818
- From this org
- $140,119
- From related orgs
- $0
- Other
- $51,699
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $140,119
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $51,699
- Filer's total
- $191,818
-
Paula DavisPAULA DAVIS
CHIEF SCHOOL ADMINISTRATOR
- Total calculated
- $217,190
- From this org
- $216,434
- From related orgs
- $0
- Other
- $756
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $216,434
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $756
- Filer's total
- $217,190
-
Susan SlaterSUSAN SLATER
DIRECTOR - CLINICAL AND ED
- Total calculated
- $219,553
- From this org
- $219,116
- From related orgs
- $0
- Other
- $437
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $219,116
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $437
- Filer's total
- $219,553
-
Naomi GoldzweigNAOMI GOLDZWEIG
PROGRAM DIRECTOR
- Total calculated
- $160,484
- From this org
- $114,363
- From related orgs
- $0
- Other
- $46,121
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $114,363
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $46,121
- Filer's total
- $160,484
-
Shoshana RybakSHOSHANA RYBAK
DIRECTOR OF PSYCHOLOGICAL
- Total calculated
- $131,588
- From this org
- $129,376
- From related orgs
- $0
- Other
- $2,212
- Hours/week
- 30
-
Rivky ReichRIVKY REICH
PROGRAM DIRECTOR
- Total calculated
- $183,171
- From this org
- $137,065
- From related orgs
- $0
- Other
- $46,106
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $137,065
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $46,106
- Filer's total
- $183,171
-
Giselle BraunfeldGISELLE BRAUNFELD
CLINICAL COORDINATOR
- Total calculated
- $197,841
- From this org
- $148,639
- From related orgs
- $0
- Other
- $49,202
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $148,639
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $49,202
- Filer's total
- $197,841
-
Cheryl FollmanCHERYL FOLLMAN
DIRECTOR OF HUMAN RESOURCES
- Total calculated
- $150,633
- From this org
- $101,306
- From related orgs
- $0
- Other
- $49,327
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $101,306
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $49,327
- Filer's total
- $150,633
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Independent compensation consultant
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(25) · REAL ESTATE HOLDING COMPANY · NY
Directly controlled by BAIS MALKA INC
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 30 January 2024
- IRS schema version
- 2022v5.0
- Source object
- 202440309349301489
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