2024-01-30T14:25:51-06:00 2023-06-30 812950760 SAX LLP 389 INTERPACE PARKWAY STE 3 PARSIPPANY NJ 07054 990 2022-07-01 112107335 HEBREW ACADEMY FOR SPECIAL CHILDREN INC HEBR 7186865900 6701 BAY PARKWAY 2ND FL BROOKLYN NY 11204 BERNARD KAHN CHIEF EXECUTIVE OFFICER 7186865900 2024-01-30 1 BERNARD KAHN 999009999 0 MARQUS WHITE P00053187 9734726250 2024-01-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BERNARD KAHN 6701 BAY PARKWAY 2ND FL BROOKLYN NY 11204 31896376 0 X WWW.HASC.NET X 1965 NY 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. 8 7 562 7 0 0 1802776 3443668 24439681 27598933 8505347 962 653825 601073 35401629 31644636 0 0 0 0 20683748 23022677 0 0 87762 6598393 9064204 27282141 32086881 8119488 -442245 16318917 15459123 8364619 7947070 7954298 7512053 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. 0 0 20403560 21133186 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. 5054969 6465747 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. 25458529 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 1 104 0 1 562 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X YOSEF ELBAUM 7186865900 6701 BAY PARKWAY 2ND FL BROOKLYN NY 11204 BARUCH HERTZ CHAIRMAN 10.00 X 0 0 0 SHIMON FRIEDMAN TREASURER 2.00 X 0 0 0 ZEV JAFFA TRUSTEE 2.00 X 0 0 0 MARVIN NEIMAN TRUSTEE 2.00 X 0 0 0 ETHAN KAHN TRUSTEE 2.00 X 0 0 0 DAVID FULD TRUSTEE 2.00 X 0 0 0 SIMCHA LEFKOWITZ TRUSTEE 2.00 X 0 0 0 BERNARD KAHN CEO 37.50 X X 432329 0 437 YOSEF ELBAUM CONTROLLER 37.50 X 140119 0 51699 PAULA DAVIS CHIEF SCHOOL ADMINISTRATOR 37.50 X 216434 0 756 SUSAN SLATER DIRECTOR - CLINICAL AND ED 37.50 X 219116 0 437 NAOMI GOLDZWEIG PROGRAM DIRECTOR 37.50 X 114363 0 46121 SHOSHANA RYBAK DIRECTOR OF PSYCHOLOGICAL 30.00 X 129376 0 2212 RIVKY REICH PROGRAM DIRECTOR 37.50 X 137065 0 46106 GISELLE BRAUNFELD CLINICAL COORDINATOR 37.50 X 148639 0 49202 CHERYL FOLLMAN DIRECTOR OF HUMAN RESOURCES 37.50 X 101306 0 49327 1638747 0 246297 12 0 1 0 THERAPEUTIC RESPHTHLLP 36-36 33RD STREET - SUITE 500 LONG LONG ISLAND CITY NY 11101 THERAPY SERVICES 443445 THERAPEUTIC SERVICES INC 2409 AVENUE K BROOKLYN NY 11210 BROOKLYN NY 11210 THERAPY SERVICES 395052 CONGREGATION BAIS MALKA SCHOOL PO BOX 977 MONSEY NY 10952 MONSEY NY 10952 BUILDING MAINTENCE AND UTILITIES 163576 INDEPENDENT COMPUTER MAINTENANCE LLC 1037 ROUTE 46 EAST STE 102 CLIFTON CLIFTON NJ 07013 COMPUTER MAINTENACE AND SERVICES 148733 TRISTATE CONTRACTING SOLUTIONS INC 123-14 18TH AVENUE 1B COLLEGE POINT NY 11356 CONSTRUCTION 123172 5 2633225 810443 3443668 PROGRAM SERVICE 611600 27598933 27598933 27598933 74 74 821307 251740 569567 569567 569567 888 0 888 888 888 INCOME FROM JOINT VENTURE 900099 30845 30845 OTHER INCOME 900099 661 661 31506 31644636 27598933 0 602035 1104947 153844 951103 18641670 17732789 834635 74246 407848 399776 7541 531 1345657 1303464 36920 5273 1522555 1384126 132619 5810 20624 432 20192 96213 96213 199152 30479 168673 72899 63781 9118 927398 766270 161128 44748 25820 18928 135020 135020 263760 239564 24196 425437 3742 421695 BAD DEBT 3168473 0 3168473 THERAPISTS AND OTHER RE 1886228 1886228 BUILDING MAINTENANCE AN 476623 470149 6474 SERVICE CONTRACTS AND C 348423 122866 225557 999206 875199 122105 1902 32086881 25458529 6540590 87762 706202 1190936 418298 401897 5908446 4975707 153408 136875 19602344 14400475 5759314 5201869 822430 853275 2550819 2698564 16318917 15459123 5262472 3085654 35282 1511194 746562 150000 150000 1405671 3964854 8364619 7947070 X 7954298 7512053 7954298 7512053 16318917 15459123 -442245 0 X X 0 1 X 1 0 X 1430570 1434989 6128967 1802776 3443668 14240970 33932288 30078978 23075389 24439681 27598933 139125269 35362858 31513967 29204356 26242457 31042601 153366239 0 0 0 153366239 310063 228352 835776 1039696 821381 3235268 310063 228352 835776 1039696 821381 3235268 14748 454130 21527 26424 31506 548335 35687669 32196449 30061659 27308577 31895488 157149842 0.97590 0.97820 0.02060 0.01750 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INCOME FROM JOINT VENTURE - 2018 AMOUNT: $ 14,637. 2019 AMOUNT: $ 17,193. 2020 AMOUNT: $ 21,521. 2021 AMOUNT: $ 26,108. 2022 AMOUNT: $ 30,845. OTHER INCOME - 2018 AMOUNT: $ 111. 2019 AMOUNT: $ 436,937. 2020 AMOUNT: $ 6. 2021 AMOUNT: $ 316. 2022 AMOUNT: $ 661. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1355116 1355116 14015720 13806487 209233 4231508 593988 3637520 5201869 INVESTMENT IN JOINT VENTURE 853275 C 853275 SECUIRTY DEPOSITS AND OTHER ASSETS 205798 RIGHT OF USE ASSET- NET-OPERATING LEASE 2492766 2698564 CONTRACT LIABILITY 1405671 LEASE LIABILITY OPERATING LEASE 2559183 3964854 X 31896376 251740 251740 31644636 0 31644636 32338621 251740 251740 32086881 0 32086881 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE") AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ACADEMY THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. HASC FILES AN INFORMATIONAL RETURN IN THE FEDERAL JURISDICTION. HASC IS SUBJECT TO FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR FISCAL YEARS ENDED IN 2020 AND THEREAFTER. HASC BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS FILED. MANAGEMENT BELIEVES THAT ITS NON-PROFIT STATUS WOULD BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES AS ADDRESSED IN FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. SHOULD THERE BE INTEREST ON UNDERPAYMENTS OF INCOME TAX, THE ORGANIZATION WOULD CLASSIFY IT AS INTEREST EXPENSE. THE ORGANIZATION WOULD CLASSIFY PENALTIES IN CONNECTION WITH UNDERPAYMENTS OF TAX AS OTHER EXPENSE. THE ORGANIZATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AT JUNE 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ASSOCIATED WITH RENTAL INCOME 251,740. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ASSOCIATED WITH RENTAL INCOME 251,740. X X X X 0 0 0 0 0 0 0 0 0 BERNARD KAHN CEO 432329 0 0 0 0 0 0 0 437 0 432766 0 0 0 YOSEF ELBAUM CONTROLLER 140119 0 0 0 0 0 0 0 51699 0 191818 0 0 0 PAULA DAVIS CHIEF SCHOOL ADMINISTRATOR 216434 0 0 0 0 0 0 0 756 0 217190 0 0 0 SUSAN SLATER DIRECTOR - CLINICAL AND ED 219116 0 0 0 0 0 0 0 437 0 219553 0 0 0 NAOMI GOLDZWEIG PROGRAM DIRECTOR 114363 0 0 0 0 0 0 0 46121 0 160484 0 0 0 RIVKY REICH PROGRAM DIRECTOR 137065 0 0 0 0 0 0 0 46106 0 183171 0 0 0 GISELLE BRAUNFELD CLINICAL COORDINATOR 148639 0 0 0 0 0 0 0 49202 0 197841 0 0 0 CHERYL FOLLMAN DIRECTOR OF HUMAN RESOURCES 101306 0 0 0 0 0 0 0 49327 0 150633 0 0 0 SUSAN ISHAKIS FAMILY MEMBER 37313 EMPLOYEE COMPENSATION 0 CHARNE KAHN FAMILY MEMBER 18733 EMPLOYEE COMPENSATION 0 MIRIAM STERN FAMILY MEMBER 11498 EMPLOYEE COMPENSATION 0 NINA BRAUN FAMILY MEMBER 25513 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 WILL BE SENT TO THE BOARD CHAIR AND OTHER MEMBERS OF THE BOARD FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS MEETS ON A QUARTERLY BASIS TO ENSURE THAT THE COMPLIANCE PLAN AND CONFLICT OF INTEREST POLICY ARE BEING ENFORCED. FORM 990, PART VI, SECTION B, LINE 15 HASC HIRES AN INDEPENDENT ACCOUNTANT TO REVIEW THE COMPENSATION OF THEIR MANAGEMENT TEAM EVERY FEW YEARS, AS DEEMED NECESSARY. THIS DATA ALONG WITH OTHER KNOWLEDGE OF DECISORS IS REVIEWED AS NECESSARY EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, MEDICAID COMPLIANCE POLICY IS MADE WIDELY AVAILABLE ON OUR WEBSITE. 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BAIS MALKA HASC LLC - C/O HIRSCH CPA PC 14 JOAN LANE MONSEY NY 10952 471105432 REAL ESTATE HOLDING COMPANY NY 501(C)(25) BAIS MALKA INC 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 BAIS MALKA HASC LLC D 3533479 OUTSTANDING BALANCE OF MORTGAGE BAIS MALKA HASC LLC K 158874 LEASE