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← YESHIVA UNIVERSITY HIGH SCHOOLS

Form 990 for tax year 2022

Filed by YESHIVA UNIVERSITY HIGH SCHOOLS.

Totals

Total revenue
$21,999,901
Total expenses
$19,585,070
Contributions and grants received
$3,639,122
Grants paid
$3,389,275
Program service revenue
$15,590,368
Investment income
$1,107,297
Other revenue
$1,663,114
Total assets, end of year
$20,085,635
Total liabilities, end of year
$2,043,482
Net assets or fund balances, end of year
$18,042,153
Program services expenses (Part IX)
$17,246,254
Management and general expenses
$2,206,768
Fundraising expenses
$132,048
Program service expenses (Part III)
$17,246,254

Program services were 88.1% 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.

  • 1c · Fundraising events

    $1,529,063

  • 1e · Government grants (contributions)

    $1,502,986

  • 1f · All other contributions, gifts and grants

    $607,073

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: STUDENT TUITION & FEES

    total $14,033,945 · related or exempt $14,033,945

  • 2b · Program service revenue: STUDENT DORM/FOOD/TRANSPORTATION

    total $1,071,684 · related or exempt $1,071,684

  • 2c · Program service revenue: PTACH PROGRAM FOR CHILDREN WITH DISABILITIES

    total $155,040 · related or exempt $155,040

  • 2d · Program service revenue: STUDENT EDUCATION PROGRAMS

    total $329,699 · related or exempt $329,699

  • 3 · Investment income

    total $263,978 · unrelated business -$8,605 · excluded $272,583

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $2,800,078

  • 7b · Less cost or other basis and sales expenses

    securities $1,956,759

  • 7c · Gain or loss

    securities $843,319

  • 7d · Net gain or loss

    total $843,319 · excluded $843,319

  • 8a · Fundraising events: gross income

    $18,388

  • 8a · Fundraising events: contributions included on line 1c

    $1,529,063

  • 8b · Fundraising events: direct expenses

    $163,500

  • 8c · Net income from fundraising events

    total -$145,112 · excluded -$145,112

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: LOAN FORGIVENESS - PPP1

    total $1,808,226 · excluded $1,808,226

  • 11e · Other revenue, total

    $1,808,226

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $3,389,275 · program services $3,389,275

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $593,215 · program services $593,215

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $7,814,053 · program services $7,715,053 · management and general $0 · fundraising $99,000

  • 8 · Pension plan contributions

    total $163,608 · program services $161,535 · fundraising $2,073

  • 9 · Other employee benefits

    total $1,069,599 · program services $1,055,485 · fundraising $14,114

  • 10 · Payroll taxes

    total $643,156 · program services $635,582 · fundraising $7,574

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $130,119 · management and general $130,119

  • 11c · Fees: accounting

    total $64,900 · management and general $64,900

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $67,936 · management and general $67,936

  • 11g · Fees: other

    total $55,532 · management and general $55,532

  • 12 · Advertising and promotion

    total $25,483 · management and general $25,483

  • 13 · Office expenses

    total $848,502 · program services $10,000 · management and general $838,502

  • 14 · Information technology

    total $80,268 · program services $76,112 · management and general $4,156

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $133,865 · program services $131,165 · management and general $2,700

  • 17 · Travel

    total $1,429,775 · program services $1,429,097 · fundraising $678

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $197,809 · program services $197,809

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $175,093 · management and general $175,093

  • 23 · Insurance

    total $0

  • 24a · Other expenses: ALLOCATED EXPENSES

    total $1,220,000 · program services $854,000 · management and general $366,000

  • 24b · Other expenses: STUDENT ACTIVITY

    total $648,865 · program services $642,706 · fundraising $6,159

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $145,565 · program services $145,565

  • 24d · Other expenses: SECURITY

    total $268,494 · program services $184,061 · management and general $84,433

  • 24e · All other expenses

    total $419,958 · program services $25,594 · management and general $391,914 · fundraising $2,450

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $57,060 · end of year $56,813

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $784,646 · end of year $769,912

  • 4 · Accounts receivable

    beginning of year $133,443 · end of year $61,443

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $5,954,593

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,923,389

  • 10c · Land, buildings and equipment, net

    beginning of year $1,969,320 · end of year $2,031,204

  • 11 · Investments: publicly traded securities

    beginning of year $6,582,848 · end of year $6,472,127

  • 12 · Investments: other securities

    beginning of year $9,103,839 · end of year $10,185,634

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $824,665 · end of year $508,502

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,462,907 · end of year $1,535,605

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $667,471 · end of year $507,877

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $1,808,266 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year -$1,078,836 · end of year $936,216

  • 28 · Net assets with donor restrictions

    beginning of year $16,596,013 · end of year $17,105,937

Mission and programs · 2022

Mission

THE YESHIVA UNIVERSITY HIGH SCHOOLS HAS AS ITS EDUCATIONAL MISSION TO TEACH AND PERPETUATE THE VALUES OF TORAH AND SECULAR STUDIES. SEE SCHEDULE O.

Activities or mission (Part I)

THE PRIMARY MISSION OF THE YESHIVA UNIVERSITY HIGH SCHOOLS IS TO TEACH AND PERPETUATE THE VALUES OF TORAH AND SECULAR STUDIES. SEE SCHEDULE O

  • YESHIVA UNIVERSITY HIGH SCHOOLS ("THE HIGH SCHOOLS") IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE. THE HIGH SCHOOLS, WHICH CONSISTS OF THE MARSHA STERN TALMUDICAL ACADEMY YESHIVA UNIVERSITY HIGH SCHOOL FOR BOYS AND THE SAMUEL H. WANG YESHIVA UNIVERSITY HIGH SCHOOL FOR GIRLS, MAINTAINS SEPARATE SECONDARY SCHOOL PROGRAMS FOR BOYS AND GIRLS. INSTRUCTION IS PROVIDED TO APPROXIMATELY 500 HIGH SCHOOL STUDENTS. THE HIGH SCHOOLS OFFER COLLEGE PREPARATORY PROGRAMS AND COMPREHENSIVE JEWISH STUDIES PROGRAMS LEADING TO A NEW YORK STATE REGENTS DIPLOMA. THE SCHOOLS ARE ACCREDITED BY BOTH THE NEW YORK STATE BOARD OF REGENTS AND THE MIDDLE STATES COMMISSION ON SECONDARY EDUCATION.

    Expenses $17,246,254 · Grants $3,389,275 · Revenue $15,590,368

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Rabbi Joshua Kahn

    HEAD OF SCHOOL UNTIL JUNE 2023

    Total calculated
    $379,281
    From this org
    $247,713
    From related orgs
    $0
    Other
    $131,568
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $214,350
    Bonus
    $25,000
    Other
    $8,363
    Deferred
    $8,888
    Nontaxable benefits
    $122,680
    Filer's total
    $379,281

  • Rabbi Dov Emerson

    DIRECTOR TEACHING/LEARNING

    Total calculated
    $236,453
    From this org
    $76,499
    From related orgs
    $0
    Other
    $159,954
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $76,499
    Bonus
    $0
    Other
    $0
    Deferred
    $5,350
    Nontaxable benefits
    $154,604
    Filer's total
    $236,453

  • Bracha Rutner

    HEAD OF SCHOOL

    Total calculated
    $213,350
    From this org
    $170,655
    From related orgs
    $0
    Other
    $42,695
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $163,155
    Bonus
    $7,500
    Other
    $0
    Deferred
    $5,925
    Nontaxable benefits
    $36,770
    Filer's total
    $213,350

  • Rabbi Shimon Schenker

    ASSOCIATE PRINCIPAL

    Total calculated
    $193,618
    From this org
    $132,140
    From related orgs
    $0
    Other
    $61,478
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $128,008
    Bonus
    $0
    Other
    $4,132
    Deferred
    $0
    Nontaxable benefits
    $61,478
    Filer's total
    $193,618

  • Rabbi Tanchum Cohen

    TEACHER/PROGRAM DIRECTOR

    Total calculated
    $189,099
    From this org
    $158,071
    From related orgs
    $0
    Other
    $31,028
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $153,939
    Bonus
    $0
    Other
    $4,132
    Deferred
    $0
    Nontaxable benefits
    $31,028
    Filer's total
    $189,099

  • Rabbi Ezra Weiner

    TEACHER/PROGRAM DIRECTOR

    Total calculated
    $187,300
    From this org
    $181,965
    From related orgs
    $0
    Other
    $5,335
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $177,833
    Bonus
    $0
    Other
    $4,132
    Deferred
    $5,335
    Nontaxable benefits
    $0
    Filer's total
    $187,300

  • Baruch Mendelson

    TEACHER/PROGRAM DIRECTOR

    Total calculated
    $156,687
    From this org
    $67,402
    From related orgs
    $0
    Other
    $89,285
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $63,270
    Bonus
    $0
    Other
    $4,132
    Deferred
    $3,926
    Nontaxable benefits
    $85,359
    Filer's total
    $156,687

  • Rabbi Dr Ari D Berman

    PRESIDENT/TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Miriam P Goldberg

    BOARD CHAIR/TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Debra Abittan

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Rabbi Steven Burg

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dr Felix L Glaubach

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Alan E Goldberg

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Jesselson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Rabbi E Samuel Klibanoff

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Laizer Kornwasser

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dr Rama Koslowe

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Eliot Lauer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • David Markowitz

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Aliza Wein Mermelstein

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Ira Mitzner

    TRUSTEE ASOF JANUARY 2023

    Total calculated
    $0
    Hours/week
    1

  • David Ottensoser

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Yitzchok Rosenthal

    TRUSTEE ASOF JANUARY 2023

    Total calculated
    $0
    Hours/week
    1

  • Mordy Rothberg

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • David B Schwartz

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Moshael J Straus

    TRUSTEE - UNTIL DEC 2022

    Total calculated
    $0
    Hours/week
    1

  • Steve Teichman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Louis Tuchman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Rabbi Daniel Turkel

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Andrew J Lauer

    TRUSTEE/VP/GEN COUNSEL

    Total calculated
    $0
    Hours/week
    1

  • Harvey Wrubel

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jacob Harman

    VP BUS. AFFAIRS/CFO-JUNE 2022

    Total calculated
    $0
    Hours/week
    1

  • Michael Schreiber

    VP BUS AFFAIRS/CFO

    Total calculated
    $0
    Hours/week
    35 + 1 related

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

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 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

The filer's explanations (Part III)

FORM 990, SCHEDULE J, PART II - DETAILS OF COMPENSATION
RABBI MICHAEL TAUBES, THE FORMER YUHSB HEAD OF SCHOOL, IS THE ROSH YESHIVA OF BOTH THE BOYS HIGH SCHOOL AND THE RABBI ISAAC ELCHANAN THEOLOGICAL SEMINARY, AN AFFILIATED BUT UNRELATED ENTITY. RABBI TAUBES' REPORTABLE COMPENSATION ALLOCATED TO THE HIGH SCHOOLS IS BELOW THE FORMER KEY EMPLOYEE REPORTING THRESHOLD. RABBI JOSHUA KAHN - COLUMN B INCLUDES TAXABLE TUITION AND A CONTRACTUAL BONUS FOR MEETING CERTIAN METRICS. COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS, TUITION, THE COSTS OF AN EMPLOYER PROVIDED CELL PHONE USED FOR BUSINESS PURPOSES AND THE PORTION OF RABBI KAHN'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. RABBI KAHN RESIGNED EFFECTIVE JUNE 30, 2023. RABBI DOV EMERSON - COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. COLUMN D INCLUDES TUITION, NON-TAXABLE MEDICAL BENEFITS, THE COSTS OF AN EMPLOYER PORVIDED CELL PHONE USED FOR BUSINESS PURPOSES AND THE PORTION OF RABBI EMERSON'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. RABBI TANCHUM COHEN - COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS. RABBI SHIMON SCHENKER - COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS, THE COSTS OF AN EMPLOYER PROVIDED CELL PHONE USED FOR BUSINESS PURPOSES AND THE PORTION OF RABBI SCHENKER'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. BRACHA RUTNER - COLUMN B INCLUDES A TAXABLE BONUS BASED ON MEETING CERTAIN METRICS. COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. COLUMN D INCLUDES THE COSTS OF AN EMPLOYER PROVIDED CELL PHONE USED FOR BUSINESS PURPOSES, TUITION AND THE PORTION OF MS. RUTNER'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. RABBI BARUCH MENDELSON - COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN. COLUMN D INCLUDES NON-TAXABLE MEDICAL BENEFITS AND THE PORTION OF RABBI MENDELSON'S SALARY THAT IS DESIGNATED AS NON-TAXABLE PARSONAGE. RABBI EZRA WEINER - COLUMN C INCLUDES EMPLOYER CONTRIBUTIONS TO A SECTION 403(B) RETIREMENT PLAN.
FORM 990, PART VII, LINE 5 AND SCHEDULE J
COMPENSATION FROM UNRELATED ORGANIZATION THE HIGH SCHOOLS' PRESIDENT, SENIOR VICE PRESIDENT, CFO/VP FOR BUSINESS AFFAIRS, AND VP FOR LEGAL AFFAIRS ARE ALSO OFFICERS OF YESHIVA UNIVERSITY, AN AFFILIATED BUT UNRELATED ORGANIZATION FOR FORM 990 REPORTING PURPOSES. THE UNIVERSITY PROVIDES CERTAIN FINANCIAL, ADMINISTRATIVE, LEGAL, FACILITIES AND HUMAN RESOURCE SERVICES TO THE HIGH SCHOOLS. THESE OFFICERS ARE PAID SOLELY BY YESHIVA UNIVERSITY THROUGH THE UNIVERSITY'S PAYROLL SYSTEM AND THEIR FULL COMPENSATION AND BENEFITS ARE REPORTED ON YESHIVA UNIVERSITY'S FORM 990.
FORM 990, SCHEDULE J, PART I
PART I, LINE 1A - THE HOUSING ALLOWANCE REFERS TO THE PARSONAGE SALARY DESIGNATION RECEIVED BY CERTAIN EMPLOYEES LISTED IN PART VII AND DETAILED ABOVE.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CHARITABLE REMAINDER TRUST - 1

    T · FUNDRAISING · NY

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2022
Filed
15 May 2024
IRS schema version
2022v5.0
Source object
202431369349314698

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