2024-05-09T14:40:58-05:00 2023-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2023-01-01 264077251 NATIONAL CENTER FOR HEBREW LANGUAGE CHAR SCHOOL EXCELLENCE & DEVELOPMENT INC NATI 9084159909 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 JONATHAN ROSENBERG PRESIDENT AND CEO 9084159909 2024-05-08 1 JONATHAN ROSENBERG 999009999 1 MICHELLE CAIN P00150750 5854231860 2024-05-08 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z HEBREW PUBLIC JONATHAN ROSENBERG 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 4154240 0 X WWW.HEBREWCHARTERS.ORG X 2009 DE HEBREW PUBLIC LEADS A NATIONAL MOVEMENT OF EXCEPTIONAL, DIVERSE PUBLIC CHARTER SCHOOLS THAT TEACH MODERN HEBREW TO CHILDREN OF ALL BACKGROUNDS AND PREPARES THEM TO BE SUCCESSFUL GLOBAL CITIZENS. 15 15 0 15 0 0 3684744 2015418 4226801 1963959 0 -4660 -49562 70575 7861983 4045292 1326057 55222 0 0 3810228 2079811 0 0 203047 2824918 1480651 7961203 3615684 -99220 429608 4535029 4773896 1166239 975498 3368790 3798398 TO LEAD A NATIONAL MOVEMENT OF EXCEPTIONAL, DIVERSE PUBLIC CHARTER SCHOOLS THAT TEACH MODERN HEBREW TO CHILDREN OF ALL BACKGROUNDS AND PREPARE THEM TO BE SUCCESSFUL GLOBAL CITIZENS. 0 0 2945563 55222 1963959 HEBREW PUBLIC IS WORKING TO ACCOMPLISH ITS MISSION IN THE FOLLOWING WAYS: WORKING WITH LOCAL COMMUNITIES, CHARTER AUTHORIZERS AND OTHER STAKEHOLDERS TO ESTABLISH NEW SCHOOLS. PROVIDING MANAGEMENT SUPPORT TO NETWORK SCHOOLS. ASSISTING SCHOOLS IN AN ARRAY OF PROGRAMMATIC AND OPERATIONAL AREAS, INCLUDING HEBREW STUDIES, ISRAEL STUDIES, GENERAL CURRICULAR AND INSTRUCTIONAL SUPPORT, SUPPORT FOR BOARDS AND SCHOOL LEADERS, STUDENT RECRUITMENT, BUDGETING, COMPLIANCE AND DATA. DEVELOPING PROGRAMS FOR STUDENT ALUMNI. 2945563 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X ELYSE CASTELLANO COO 6468969478 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 SARA BLOOM CHAIR 5.00 X X 0 0 0 ADAM SEMLER TREASURER 1.00 X X 0 0 0 KARIM CAMARA DIRECTOR 1.00 X 0 0 0 MERIDITH VERONA DIRECTOR 1.00 X 0 0 0 AMY FEINBLATT DIRECTOR 1.00 X 0 0 0 HILLARY LEIBOWITZ DIRECTOR 1.00 X 0 0 0 THOM WAYE DIRECTOR 1.00 X 0 0 0 NOEMI ZIBUTS DIRECTOR 1.00 X 0 0 0 JUDY WINITZER DIRECTOR 1.00 X 0 0 0 ALLYSON GALISHOFF DIRECTOR 1.00 X 0 0 0 LYNETTE TULKOFF DIRECTOR 1.00 X 0 0 0 BASIL SMIKLE DIRECTOR 1.00 X 0 0 0 BERYL CHERNOV DIRECTOR 1.00 X 0 0 0 SAM MARK DIRECTOR 1.00 X 0 0 0 JONATHAN ROSENBERG PRESIDENT/SECRETARY AND CEO 55.00 X 0 0 0 0 0 0 10 0 0 0 0 42000 1973418 2015418 MANAGEMENT FEE 541900 1132010 1132010 RENTAL INCOME 531120 825900 825900 OTHER INCOME 900099 6049 6049 1963959 4660 -4660 -4660 -4660 174863 42000 104288 70575 70575 4045292 1959299 0 70575 55222 55222 537203 274063 196465 66675 1095098 971079 64001 60018 19305 23240 -4157 222 276998 216466 39616 20916 151207 116416 23201 11590 24721 13797 9550 1374 35900 20036 13869 1995 159740 89153 61712 8875 84453 65022 12958 6473 649962 615176 23197 11589 275811 252605 15475 7731 765 589 117 59 25718 25718 7726 5949 1185 592 REPAIRS AND MAINTENANCE 112834 112834 MISCELLANEOUS 65251 50663 9728 4860 RECRUITMENT 37770 37535 157 78 3615684 2945563 467074 203047 1286843 907492 390923 54000 113606 142901 47630 237403 208677 55869 28726 2995416 3285519 4535029 4773896 491075 591547 262200 290436 412964 93515 1166239 975498 X 3272206 3508534 96584 289864 3368790 3798398 4535029 4773896 429608 0 X X 0 1 X 1 0 X 4412630 4830903 3194496 3684744 2015418 18138191 4412630 4830903 3194496 3684744 2015418 18138191 8204412 9933779 1270335 1479693 1275000 1350900 825900 6201828 7612 6032 21688 3378 6049 44759 24384778 12219481 0.40740 0.39460 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION HAS CHANGED THEIR TAX YEAR-END FROM 12/31 TO 6/30. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 224428 195702 28726 12975 12975 0 28726 SECURITY DEPOSITS 219045 DUE FROM RELATED PARTIES 2972959 RIGHT-OF-USE ASSETS - OPERATING 93515 3285519 LEASE LIABILITY - OPERATING 93515 93515 X 4049952 4660 4660 4045292 0 4045292 3620344 4660 4660 3615684 0 3615684 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF JUNE 30, 2023, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO DECEMBER 31, 2020. THE TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2022 AND FOR THE PERIOD FROM JANUARY 1, 2023 TO JUNE 30, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE ORGANIZATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON WRITE OFF OF FIXED ASSETS 4,660. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON WRITE OFF OF FIXED ASSETS 4,660. SPAIN 0 1 SALARIES PAID TO EMPLOYEE WORKING REMOTELY WHILE IN SPAIN 47141 0 1 0 0 0 1 47141 0 47141 0 0 0 0 0 0 MUSIC MAN 216863 42000 174863 104288 216863 42000 174863 104288 104288 70575 1 STATEN ISLAND HEBREW PUBLIC CHARTER SCHOOL 829 FATHER CAPODANNA BLVD STATEN ISLAND NY 10305 833253853 501(C)(3) 0 18000 GRANTS RECEIVED AT NETWORK FOR SCHOOL USE 1 0 PART I, LINE 2: MONITORING PROCEDURES INCLUDE STAFF VISITS TO GRANTEE SITES AND REVIEW OF PERIODIC PROGRESS REPORTS. X X X 0 0 0 0 0 0 0 1 0 PART I, LINE 7 BONUSES ARE DETERMINED BY MANAGEMENT AND THE BOARD BASED UPON THE INDIVIDUALS CONTRIBUTION TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE SECRETARY/TREASURER AND THE FINANCE COMMITTEE REVIEWED THE 990 PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST WILL BE DEEMED TO EXIST WHENEVER A DIRECTOR OR OFFICER IS IN THE POSITION TO APPROVE OR INFLUENCE CORPORATION POLICIES OR ACTIONS WHICH WOULD OR MIGHT FINANCIALLY BENEFIT OR HARM CERTAIN INDIVIDUALS OR ENTITIES AS DEFINED IN THE CORPORATION'S BY-LAWS. SUCH DIRECTOR OR OFFICER SHALL DISCLOSE TO THE BOARD ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS POSSIBLE AFTER THAT INDIVIDUAL LEARNS OF THE CONFLICT. IF THE MATTER IS BEFORE A COMMITTEE, THE ACTION OR TRANSACTION IN QUESTION SHALL BE REFERRED TO THE BOARD AND NO FURTHER ACTION ON THE MATTER SHALL BE TAKEN UNTIL THE MATTER CAN BE CONSIDERED BY THE BOARD. FOLLOWING RECEIPT OF INFORMATION CONCERNING AN ACTION OR TRANSACTION INVOLVING AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE BOARD SHALL CONSIDER THE MATERIAL FACTS CONCERNING THE PROPOSED ACTION OR TRANSACTION. THE BOARD SHALL APPROVE ONLY THOSE ACTIONS OR TRANSACTIONS IN WHICH THE TERMS ARE FAIR AND REASONABLE TO THE CORPORATION AND THE ARRANGEMENTS ARE CONSISTENT WITH THE BEST INTERESTS OF THE CORPORATION. THE BOARD SHALL SET FORTH THE BASIS FOR ITS DECISION WITH RESPECT TO APPROVAL OF ACTIONS OR TRANSACTIONS INVOLVING CONFLICTS OF INTEREST IN THE MINUTES OT HE METING AT WHICH THE DECISION IS MADE, INCLUDING THE BASIS FOR DETERMINING THAT THE ACTION OR TRANSACTION IS FAIR TO THE CORPORATION. ON AN ANNUAL BASIS, DIRECTOR AND OFFICERS COMPLETE AND REMIT A CONFLICT OF INTEREST DISCLOSURE FORM. FORM 990, PART VI, SECTION B, LINE 15A THE CENTER UTILIZES SALARY SURVEYS AND REVIEWS THEM WITH THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE PROCESS WAS LAST PERFORMED IN 2015. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE PUBLICALLY AVAILABLE AS PART OF AN ANNUAL NY STATE REGULATORY FILING. ALL OTHER ITEMS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. FRIENDS OF HEBREW PUBLIC BORROWER LLC 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 830765936 HOLD RENTAL REAL ESTATE & OBTAIN FINANCING FOR REAL ESTATE NY NATIONAL CENTER FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE & DEVELOPMENT 1