2024-11-14T09:42:59-06:00 2023-12-31 113266576 GRASSI & CO CPA'S PC 750 THIRD AVENUE 28TH FLOOR NEW YORK NY 10007 990 2023-01-01 883400862 MIDWOOD SPECIAL EDUCATION SERVICES INC MIDW 7183774466 975A EAST 13TH STREET BROOKLYN NY 11230 RALPH SHAMAH TREASURER 7183774466 2024-11-13 1 1 DAVID ROTTKAMP P01303468 2126616166 2024-11-13 2023 2024-10-15 13:58:12Z RALPH SHAMAH 975A EAST 13TH STREET BROOKLYN NY 11230 2472101 0 X N/A X 2022 NY SEE IN SCHEDULE O & FORM 990 PART III, LINE 1 - DESCRIPTION OF ORGANIZATION MISSION:SEE IN SCHEDULE O & FORM 990 PART III, LINE 1 - DESCRIPTION OF ORGANIZATION MISSION: THE MISSION OF MIDWOOD IS TO PROMOTE WELFARE, EDUCATION & HEALTH OF SPECIAL NEEDS CHILDREN REGARDLESS OF RACE, RELIGION OR NATIONALITY BY SOLICITING FUNDS AND DONATING GOODS, SERVICES AND FUNDS TO SUCH INDIVIDUALS AS WELL AS OTHER ORGANIZATIONS OR INSTITUTIONS ADVANCING SIMILAR OBJECTIVES, BOTH FOREIGN AND DOMESTIC. 3 3 48 3 0 0 1364380 8783 0 2463318 0 0 0 0 1364380 2472101 0 0 0 0 733248 1274990 0 0 0 679670 1087583 1412918 2362573 -48538 109528 1844025 406230 1892563 316613 -48538 89617 X SEE IN SCHEDULE O 0 1 2237346 2463318 TO PROVIDE SPECIAL EDUCATION SERVICES 2237346 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 48 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 0 NY X ALIYAH KOZIROVSKY-RATSEN 7183774466 975A EAST 13TH STREET BROOKLYN NY 11230 X RALPH SHAMAH TREASURER 1.00 1.00 X X 0 0 0 JEANNE ZIRDOK DIRECTOR 1.00 1.00 X 0 0 0 LOUIS J SHAMIE DIRECTOR 1.00 1.00 X 0 0 0 0 0 0 0 0 0 0 YESHIVA OF FLATBUSH 975 EAST 13TH STREET SUITE 210 BROOKLYN NY 11230 SPACE AND MANAGEMENT SERVICES 516000 ALWAYS A STEP AHEAD INC 1010 AVENUE N BROOKLYN NY 11230 MANAGEMENT CONSULTING FEES 280000 2 8783 8783 8783 PROGRAM SERVICE FEES 611600 2463318 2463318 2463318 2472101 2463318 0 0 1170620 1170620 104370 104370 315700 280000 35700 46950 46950 21500 21500 480300 480300 37410 37410 15245 15245 BAD DEBT EXPENSE 164646 164646 PAYROLL PROCESSING 5502 5502 BANK FEES 265 265 MISCELLANEOUS 65 65 2362573 2237346 125227 0 479645 63653 1364380 342577 1844025 406230 539228 22278 1353335 294335 1892563 316613 X -48538 89617 -48538 89617 1844025 406230 109528 28627 0 X X 0 1 X 1 0 X 0 0 0 1364380 8783 1373163 1364380 8783 1373163 1373163 1373163 2463318 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO RELATED PARTY 294335 294335 X 2472101 0 2472101 0 2472101 2362573 0 2362573 0 2362573 PART X, LINE 2: MIDWOOD HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MIDWOOD BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS PRIOR TO 2020. FORM 990, PART III, LINE 3 EFFECTIVE JUNE 30, 2023, MIDWOOD SPECIAL EDUCATION SERVICES, INC. CEASED OPERATIONS OF ITS SPECIAL EDUCATION SERVICE PROGRAM. THE PROGRAM IS NOW OPERATED BY THE YESHIVAH OF FLATBUSH AS OF JULY 1, 2023. MIDWOOD PLANS TO FULLY DISSOLVE ONCE IT COLLECTS ITS REMAINING RECEIVABLES FROM THE NEW YORK CITY DEPARTMENT OF EDUCATION IN FULL. FORM 990, PART VI, SECTION A, LINE 3 MIDWOOD PAYS FESS TO A CONUSLTING COMPANY FOR MANAGMENT OF THE PROGRAM FORM 990, PART VI, SECTION A, LINE 8A DURING 2023, MINUTES OF THE MEETING OF THE BOARD OF DIRECTORS WERE NOT MAINTAINED ON A CONTEMPORANEOUS BASIS. FORM 990, PART VI, SECTION A, LINE 8B THE BOARD DOES NOT CURRENTLY HAVE ANY SUB-COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990: MIDWOOD'S TAX RETURN IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C YESHIVAH OF FLATBUSH HAS A CONFLICT OF INTEREST POLICY THAT IS SIGNED ANNUALLY BY THE BOARD OF DIRECTORS. THE THREE BOARD OF DIRECTORS AT MIDWOOD ARE ALSO ON THE BOARD OF YESHIVAH OF FLATBUSH. AS A RESULT, MIDWOOD RELIES ON THE CONFLICT OF INTEREST POLICY OF YESHIVAH OF FLATBUSH. FORM 990, PART VI, SECTION B, LINE 15 MIDWOOD DOES NOT HAVE AN EXECUTIVE DIRECTOR. THIS FUNCTION IS OUTSOURCED TO A CONSULTING COMPANY THAT RUNS THE SPECIAL EDUCATION PROGRAM. FORM 990, PART VI, SECTION C, LINE 19 MIDWOOD MAKES ITS 990 AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST, OR THE 990 CAN ALSO BE OBTAINED THROUGH GUIDESTAR.ORG (NOW CALLED CANDID). THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE DISTRIBUTED INTERNALLY AND ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. YESHIVA OF FLATBUSH 919 EAST 10TH STREET BROOKLYN NY 11230 EDUCATION NY 501(C)(3) LINE 2 N/A 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0