2024-11-15T19:21:07-08:00 2023-12-31 061040685 RITCH GREENBERG & HASSANS CPAS 70 PLATT RD SHELTON CT 06484 990 2023-01-01 061516674 SHABTAI INC SHAB 2037770498 442 ORANGE STREET NEW HAVEN CT 06511 SAMUEL HECHT DIRECTOR 2037770498 2024-05-09 true true PAUL GREENBERG P00465929 2039296371 2024-11-15 2023 2024-10-15 13:58:12Z RABBI SAMUEL HECHT 422 ORANGE STREET NEW HAVEN CT 06511 679760 false X N/A X 1997 CT SEE FORM 990, PAGE 2, PART III, LINE 4a 4 2 2 500 86705 0 101020 150800 0 305 -343150 86705 -242130 237810 0 0 0 37333 166801 100586 0 0 0 349784 313566 516585 451485 -758715 -213675 1660496 1591645 3955452 4100276 -2294956 -2508631 SEE FORM 990, PAGE 2, PART III, LINE 4a false false 230241 0 0 SHABTAI, INC. HAS IN PAST YEARS PROVIDED NUMEROUS LECTURES & EVENTS TO PROMOTE RELIGIOUS, INTELLECTUAL, MORAL & SOCIAL WELFARE FOR THE JEWISH & LARGER COMMUNITY. SHABTAI, INC. HAS MAINTAINED AN ESTABLISHMENT SUITABLE FOR DEVINE WORSHIP IN ACCORDANCE WITH THE PRINCIPLES OF THE ORTHODOX JEWISH FAITH. SHABTAI, INC. MEMBERS HAVE HELD CLASSES IN TALMUD, JEWISH PHILOSOPHY AND OTHER SUBJECTS OF JEWISH LEARNING. ALSO, HAVE PROVIDED FOOD & SHELTER TO THE POOR. 230241 true false false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 2 true true true false false false false false false false false false false false false false false X 4 2 true false false false false false false true false false false true true false true false false true false false CT X RABBI SAMUEL HECHT 2037770498 442 ORANGE STREET NEW HAVEN CT 06511 X X RABBI SAMUEL HECHT SECRETARY 40.00 X X 37333 0 0 TOBY HECHT VICE PRESIDENT 40.00 X X 0 0 0 SHAYA ROCHESTER PRESIDENT 5.00 X X 0 0 0 AVI SUTTON TREASURER 2.00 X X 0 0 0 37333 0 0 false false false 150800 150800 305 0 0 528655 441950 86705 86705 86705 237810 305 86705 0 0 0 0 0 0 0 37333 37333 0 0 0 0 0 0 0 0 80131 20900 59231 0 0 0 0 0 13225 3450 9775 0 7230 1886 5344 0 0 0 0 0 3075 0 3075 0 0 0 0 0 0 0 0 0 0 0 0 0 40701 36130 4571 0 0 0 0 0 5463 778 4685 0 0 0 0 0 0 0 0 0 3886 0 3886 0 3164 0 3164 0 0 0 0 0 0 0 0 0 21521 0 21521 0 0 0 0 0 50696 0 50696 0 6991 2116 4875 0 TELEPHONE & COMMUNICATIONS 1948 541 1407 0 REPAIRS & MAINTENANCE 9326 273 9053 0 CONFERENCES & SEMINARS 750 0 750 0 UTILITIES 14492 3196 11296 0 151553 123638 27915 0 451485 230241 221244 0 72843 74281 94622 96009 2654064 1247311 1478429 1406753 14602 14602 1660496 1591645 164545 1012 2893561 2828777 20000 325000 877346 945487 3955452 4100276 X -2294956 -2508631 -2294956 -2508631 1660496 1591645 -213675 X false false false X 0 53210 4229 103059 101020 150800 412318 0 0 0 0 0 0 0 0 0 0 0 0 53210 4229 103059 101020 150800 412318 128950 283368 0 0 0 0 0 0 1955 218183 49667 0 43826 313631 0 725949 0 0.39030 0.36560 X 0 0 0 Pt II Ln 17a The organization maintains a continuous and bona fide program for solicitation of funds from the general public, community, or membership groups involved. The organization has a governing body that represents the broad interests of the public, and the organization continously provides facilities, supplies & services directly for the benefit of the general public. The Organization efforts for donations & contributions is primarily focused on the public, but during these past couple of years (especially in 2020) the uncertainty of the economy is proving to be a difficult challenge. Another fact & circumstance worth noting is the net unrelated business income is askew because of the much larger net rental income amount reported in 2020 compared to the other couple of look back years on Schedule A. This higher net income was due to the Covid restrictions and the inability for outside services to be present at the four rental units located in New Haven, CT. Repair & Maintenance costs were down in 2020 causing the Organization to be below the 33 1/3% public support test. Also, the Organization only received $4,000+ in donations on 2020. The prior & current year (2022 & 2023, respectively) shows the public support percentange to be well over the 33 13/% threshold and the Organization expects this trend to continue moving forward in future years. 366501 366501 1755753 891738 864015 381472 223606 157866 119751 112722 7029 30587 19245 11342 1406753 TENANT SECURITY DEPOSITS 55100 LOAN PAYABLE TO RELATED PARTY 890387 945487 PIKE ENTERPRISES OWNED BY OFFICER 890387 THE LOAN IS TO MAINTAIN THE CURRENT false . 0 OPERATIONS false Line 1 Pike Enterprises is a holding company owned by Samuel Hecht, Director. Pt VI, Line 8b NO SEPARATE COMMITTEES WITH THIS ORGANIZATION Pt VI, Line 11b DRAFT OF FORM 990 & FORM 99OT PRESENTED TO OFFICERS Pt VI, Line 12c INTERESTED DIRECTORS RECUSED FROM DECISION MAKING Pt VI, Line 15a ANNUAL COMPENSATION & PARSONAGE APPROVED BY GOVERNING BODY Pt VI, Line 2 TWO OF THE FOUR OFFICERS/DIRECTORS ARE MARRIED TO EACH OTHER Pt VII, Col (F) EACH YEAR THE GOVERNING BODY APPROVES A PARSONAGE TO SAMUEL HECHT, DIRECTOR. THE PARSONAGE IS NOT PAID UNLESS CASH FLOW OF THE ORGANIZATION DICTATES ITS ALLOWANCE TO DO SO. THE PARSONAGE IS NOT RECORDED ON ORGANIZATIONS BOOKS & RECORDS UNTIL PAID. IF A DIRECTOR RECEIVES PAYMENT IN A LATER YEAR FOR PARSONAGE OWED FROM A PRIOR YEAR, THEN HE REPORTS IT AS TAXABLE INCOME. THE TOTAL PARSONAGE PAID IN 2023 WAS $0. THE TOTAL UNPAID PARSONAGE AT DECEMBER 31, 2023 WAS $1,406,287. THE UNPAID PARSONAGE IS FOR YEARS BETWEEN 2017 THROUGH 2023. Form 990, Part IX, Line 24e BANK & CREDIT PROCESSING FEES 7477. 2727. 4750. 0. Form 990, Part IX, Line 24e PARKING & PERMITS 36. 0. 36. 0. Form 990, Part IX, Line 24e INSPECTION & FILING FEES 1069. 0. 1069. 0. Form 990, Part IX, Line 24e SAFETY & SECURITY 3313. 2150. 1163. 0. Form 990, Part IX, Line 24e GARBAGE REMOVAL & REFUSE 2861. 429. 2432. 0. Form 990, Part IX, Line 24e DUES & SUBSCRIPTIONS 16014. 0. 16014. 0. Form 990, Part IX, Line 24e MECHANDISE & SUPPLIES 118332. 118332. 0. 0. Form 990, Part IX, Line 24e VEHICLE EXPENSES 776. 0. 776. 0. Form 990, Part IX, Line 24e POSTAGE & MAILINGS 88. 0. 88. 0. Form 990, Part IX, Line 24e MISCELLANEOUS 284. 0. 284. 0. Form 990, Part IX, Line 24e EXTERMINATION 372. 0. 372. 0. Form 990, Part IX, Line 24e GROUNDS MAINENANCE 931. 0. 931. 0.