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Nonprofit · EIN 35-2392220

SEPHARDIC ACADEMY OF MANHATTAN

Tax-exempt · NEW YORK, NY 10021

Financials

$3.8M$3.9M2022$8.8M$6.3M2023
Revenue Expenses · by fiscal year end
Financials of SEPHARDIC ACADEMY OF MANHATTAN by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2023990$8,805,337$6,300,645$2,504,692$23,780,532$10,561,397$13,219,135
June 30, 2023990$3,752,584$3,857,176-$104,592$19,597,841$11,973,748$7,624,093
Financial details: 990 for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$5,064,766
Program service revenue
$3,877,678
Investment income
$0
Net income from fundraising events
-$137,107
Other revenue
-$137,107

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$87,145
Other salaries and wages
$3,479,234
Salaries, compensation and benefits (total)
$3,936,274
Professional fundraising fees
$0
Legal fees
$149,455
Accounting fees
$73,870
Occupancy
$204,714
Depreciation
$724,111
Program services (functional)
$6,295,451
Fundraising (functional)
$5,194

Balance sheet and other

Total assets, start of year
$21,486,557
Total assets, end of year
$23,780,532
Total liabilities, end of year
$10,561,397
Net assets, end of year
$13,219,135
Land, buildings and equipment
$19,956,758
Net assets without donor restrictions
$13,219,135
Gross receipts
$8,942,444
Employees
41
Volunteers
14
Year formed
2010
State of legal domicile
NY

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2023, highest compensation first.

NameTitleHours / weekCompensation
MICHELLE DAYANExecutive Dir.
Officer
40$87,145
HAIM CHERAChairman
Trustee or director
2.5$0
ALEX ADJMIBOARD MEMBER
Trustee or director
2.5$0
MARSHALL ARONOWBOARD MEMBER
Trustee or director
2.5$0
BEN ASHKENAZYBOARD MEMBER
Trustee or director
2.5$0
BOBBY CAYREBOARD MEMBER
Trustee or director
2.5$0
KENNETH CAYREBOARD MEMBER
Trustee or director
2.5$0
JOSEPH CHETRITBOARD MEMBER
Trustee or director
2.5$0
JOSEPH A COHENBOARD MEMBER
Trustee or director
2.5$0
DANIEL LEVYBOARD MEMBER
Trustee or director
2.5$0
STEVEN NAKASHBOARD MEMBER
Trustee or director
2.5$0
HARRY ADJMIBOARD MEMBER
Trustee or director
2.5$0
JACK DAYANBOARD MEMBER
Trustee or director
2.5$0
ALBERT SUTTONBOARD MEMBER
Trustee or director
2.5$0
990 for the year ended June 30, 2023: 26 people
NameTitleHours / weekCompensation
RABBI ELIE ABADIECHAIRPERSON
Trustee or director, Officer
2.5$0
DANIEL HARARIBOARD MEMBER/TREASURER
Trustee or director, Officer
2.5$0
BERT I DWECKBOARD MEMBER
Trustee or director
2.5$0
DANIEL LEVYBOARD MEMBER
Trustee or director
2.5$0
ELLIOT ATTIEBOARD MEMBER/TREASURER
Trustee or director, Officer
2.5$0
DEBBIE LINDENBAUMBOARD MEMBER
Trustee or director
2.5$0
DANIELA NIDITCHBOARD MEMBER
Trustee or director
2.5$0
MICHAEL RISHTYBOARD MEMBER
Trustee or director
2.5$0
MOEY SHABOTBOARD MEMBER
Trustee or director
2.5$0
RAYMOND CHERABOARD MEMBER
Trustee or director
2.5$0
DINA NOUHIANBOARD MEMBER
Trustee or director
2.5$0
DANIELLE HASBANIBOARD MEMBER
Trustee or director
2.5$0
SOL HEDAYABOARD MEMBER
Trustee or director
2.5$0
DR DAPHNA SHIFFELDRIMBOARD MEMBER
Trustee or director
2.5$0
ALEX ADJMIBOARD MEMBER
Trustee or director
2.5$0
BOBBY CAYREBOARD MEMBER
Trustee or director
2.5$0
JOSEPH A COHENBOARD MEMBER
Trustee or director
2.5$0
MARSHALL ARONOWBOARD MEMBER
Trustee or director
2.5$0
KENNETH CAYREBOARD MEMBER
Trustee or director
2.5$0
BEN ASHKENAZYBOARD MEMBER
Trustee or director
2.5$0
HAIM CHERABOARD MEMBER
Trustee or director
2.5$0
STEVEN NAKASHBOARD MEMBER
Trustee or director
2.5$0
JOSEPH CHETRITBOARD MEMBER
Trustee or director
2.5$0
REBECCA FEITBOARD MEMBER
Trustee or director
2.5$0
DAVID D TAWILBOARD MEMBER
Trustee or director
2.5$0
MICHELLE DAYANEXECUTIVE DIRECTOR
Officer
40$0

Address and contacts

Address (IRS master file)
148 E 74TH ST, NEW YORK, NY 10021-3542
Principal officer (990 for 2023)
MICHELLE DAYAN, 148 EAST 74TH STREET, NEW YORK, NY 10021
Signed the 990
MICHELLE DAYAN, Executive Dir.
Phone
(212) 249-6391
Return prepared by
DABIDAT & CHOU CPAS PC

Mission

The SAM Schools mission is to provide students with a universal education that emphasizes Sephardic-Judaic Culture and Torah knowledge and observance combined with the study of Sciences, Humanities and the Arts.

990 for the year ended December 31, 2023

Program accomplishments

  • EARLY CHILDHOOD, ELEMENTARY AND MIDDLE SCHOOL EDUCATIONAL SERVICES
    Expenses $6,295,451 · revenue $3,877,678

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025Not on file
2023June 30, 2024November 15, 2024Not on file

IRS record

EIN
35-2392220
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2011
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B21)
Assets (IRS master file)
$23,780,532
Income (IRS master file)
$8,942,444

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2023$8,805,337$6,300,645$23,780,532XML
990June 2023$3,752,584$3,857,176$19,597,841XML
990-TJune 2023–––IRS
990June 2022$4,655,334$2,804,838$19,587,829IRS
990-TJune 2022–––IRS
990June 2021–––IRS
990-TJune 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 35-2392220).

Questions about SEPHARDIC ACADEMY OF MANHATTAN

What is the EIN of SEPHARDIC ACADEMY OF MANHATTAN?
The employer identification number (EIN) of SEPHARDIC ACADEMY OF MANHATTAN is 35-2392220.
Is SEPHARDIC ACADEMY OF MANHATTAN tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
Are donations to SEPHARDIC ACADEMY OF MANHATTAN tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SEPHARDIC ACADEMY OF MANHATTAN file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SEPHARDIC ACADEMY OF MANHATTAN due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SEPHARDIC ACADEMY OF MANHATTAN last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2023.
Who is the principal officer of SEPHARDIC ACADEMY OF MANHATTAN?
The 990 for the year ended December 31, 2023 names MICHELLE DAYAN.
Who are the officers and directors of SEPHARDIC ACADEMY OF MANHATTAN?
The 990 for the year ended December 31, 2023 lists 14 people; 1 received compensation from the organization, the highest $87,145 (MICHELLE DAYAN, Executive Dir.).
How much revenue does SEPHARDIC ACADEMY OF MANHATTAN have?
On its 990 for the year ended December 31, 2023 it reported revenue of $8,805,337, expenses of $6,300,645 and total assets of $23,780,532 at year end.

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