2024-05-10T16:00:14-05:00 2023-06-30 341912961 COHEN & COMPANY LTD OFFICES LISTED AT WWWCOHENCPACOM OH 44115 990 2022-07-01 474574851 YESHIVA DERECH HATORAH YESH 2167063889 1508 WARRENSVILLE CENTER RD CLEVELAND HEIGHTS OH 44121 SENDER STOLL DIRECTOR OF OPERATIONS 2167063889 2024-05-10 1 SENDER STOLL 999009999 1 PARGAT SINGH P02184330 8002291099 2024-04-25 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SENDER STOLL 1508 WARRENSVILLE CENTER RD CLEVELAND HEIGHTS OH 44121 14422698 0 X WWW.YDTCLEVELAND.ORG X 2015 OH TO CREATE A LEARNING ENVIRONMENT WITH JEWISH TRADITION AND VALUES THAT STRIVES TO HELP EVERY STUDENT ATTAIN THEIR HIGHEST EDUCATIONAL GOAL. 5 5 269 80 497242 223729 4819602 3361524 9001394 10135224 10944 29471 1539691 357342 15371631 13883561 3552361 4248515 0 0 5623336 6435314 0 0 206919 3803309 3496039 12979006 14179868 2392625 -296307 16678076 16261361 3216698 2920843 13461378 13340518 TO CREATE A LEARNING ENVIRONMENT WITH JEWISH TRADITION AND VALUES THAT STRIVES TO HELP EVERY STUDENT ATTAIN THEIR HIGHEST EDUCATIONAL GOAL. 0 0 13424497 4248515 10159583 YDT OPERATES A PRIVATE SCHOOL OPERATING OUT OF TWO LOCATIONS IN CLEVELAND HEIGHTS, OHIO, AND ONE IN SOUTH EUCLID, OHIO, FOR PRE-KINDERGARTEN THROUGH GRADE TWELVE. DAY CARE IS PROVIDED AS AN ANCILLARY SERVICE FOR THE FAMILIES WHOSE CHILDREN ARE ENROLLED AT THE SCHOOL. 13424497 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 269 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 OH X SENDER STOLL 2163826248 1508 WARRENSVILLE CENTER RD CLEVELAND HEIGHTS OH 44121 X MARK WEISS CPA DIRECTOR & PRESIDENT 2.00 X X 0 0 0 MEYER HIRSCHMAN DIRECTOR 2.00 X 0 0 0 ERIC YITZ FRANK DIRECTOR & TREASURER 3.00 X X 0 0 0 NOACH SCHEINBAUM DIRECTOR 2.00 X 0 0 0 STEVEN MALCSMACHER DIRECTOR 2.00 X 0 0 0 ISADOR MARGARETEN DEAN 40.00 X 112068 0 0 112068 0 0 1 0 0 0 0 371844 719921 904575 1365184 3361524 TUITION REVENUE 611110 10080307 10080307 EDUCATIONAL PROGRAMMING 611110 34237 34237 RENTAL INCOME 611110 20680 20680 10135224 29471 29471 36580 719921 200839 -164259 -164259 835540 338298 497242 497242 MISC INCOME 611110 24359 24359 24359 13883561 10159583 497242 -134788 4248515 4248515 5886935 5406854 361791 118290 77395 71085 4755 1555 124171 115044 6878 2249 346813 321320 19211 6282 13072 13072 29500 29500 579481 543613 27030 8838 38513 38513 757848 735095 17146 5607 454699 418218 27491 8990 1085 1041 33 11 606472 557033 37257 12182 UNRELATED BUSINESS TAX 19023 19023 FOOD 701775 701775 BOOK PUBLICATION 88596 88596 STUDENT ACTIVITIES 85158 85158 120817 112127 4288 4402 14179868 13424497 548452 206919 1499608 1962840 465734 283280 2634101 1480837 916689 845943 601074 799066 105897 42013 10602910 1973693 8565189 8629217 1829989 2015954 55669 202211 4126 0 16678076 16261361 839011 979727 76159 9144 1932009 1931972 369519 0 3216698 2920843 X 10664867 11828823 2796511 1511695 13461378 13340518 16678076 16261361 -296307 175447 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 344680 344680 8826447 1221137 7605310 219601 219601 0 1086068 532955 553113 126114 126114 8629217 MONEY FUND INVESTMENT 132926 C MAIN INVESTMENT FUND 1883028 C 2015954 X 10349630 175447 539137 714584 9635046 4248515 4248515 13883561 10470490 539137 539137 9931353 4248515 4248515 14179868 PART X, LINE 2: THE SCHOOL'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE SCHOOL'S ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES, AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOME TAXES AS OF JUNE 30, 2023 AND 2022. MANAGEMENT HAS ALSO ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE SCHOOL AND THEREFORE NO TAX TO BE RECOGNIZED. IN ADDITION, THE SCHOOL IS SUBJECT TO INCOME TAX ON NET INCOME FROM THE BUSINESS ACTIVITIES OF MOSDOS PRESS THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. DURING 2023 AND 2022, THE SCHOOL RECORDED TAX EXPENSE OF $19,023 AND $182,619 RESPECTIVELY, WHICH HAS BEEN INCLUDED AS A COMPONENT OF BOOK PUBLICATION EXPENSE ON THE ACCOMPANYING STATEMENT OF FUNCTIONAL EXPENSES. IT IS THE POLICY OF YDT TO INCLUDE IN OPERATING EXPENSES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE PERIODS ENDED JUNE 30, 2023 OR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 338,298. FUNDRAISING EXPENSES NETTED WITH REVENUE 200,839. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID ASSISTANCE 4,248,515. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 338,298. FUNDRAISING EXPENSES NETTED WITH REVENUE 200,839. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID ASSISTANCE 4,248,515. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES A NOTICE OF ITS NONDISCRIMINATORY POLICY ON ITS WEBSITE FOR GENERAL CIRCULATION IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS TO THE HOMEPAGE. SCHEDULE E, PART I, LINE 6 FOOD PROGRAM, ERATE, OHIO STATE ADMINISTRATION REIMBURSEMENT, AUXILIARY SERVICES DINNER & JOURNAL 718671 718671 14652 39395 105820 MISHLOACH MANOS 36580 36580 23705 6609 1 1250 1250 10658 756501 719921 36580 14652 63100 123087 200839 -164259 0 TUITION DISCOUNT/ FINANCIAL AID 252 4248515 FAIR MARKET VALUE PART I, LINE 2: THE GRANTS ARE NON-CASH FINANCIAL AID THAT IS AWARDED TO ENROLLED STUDENTS. THE FINANCIAL AID AWARD REDUCES THE TUITION BALANCE THAT IS OWED BY THE STUDENT'S PARENTS. YDT MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF FINANCIAL AID AWARDED AND THE STUDENT'S ELIGIBILITY BASED ON NEED OR MERIT. AS THE GRANT IS NON-CASH FINANCIAL AID IT IS NOT NECESSARY TO MONITOR. FORM 990, PART VI, SECTION A, LINE 8B FORMAL MINUTES ARE RECORDED, REVIEWED AND APPROVED. FORM 990, PART VI, SECTION B, LINE 11B THE FINAL DRAFT OF THE 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AFTER IT HAS BEEN REVIEWED BY MANAGEMENT AND PRIOR TO FILING WITH THE IRS. ANY COMMENTS OR QUESTIONS ARE ADDRESSED BEFORE FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO MAKE KNOWN IF CONFLICTS EXIST AND TO ABSTAIN FROM VOTING ON AN ISSUE WHERE ANY PERSONAL INTEREST IS AT STAKE. FORM 990, PART VI, SECTION C, LINE 19 YESHIVA DERECH HATORAH'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.