Nonprofit · EIN 47-2048496
SHEFA SCHOOL
Tax-exempt · NEW YORK, NY 10023
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $29,379,910 | $30,217,182 | -$837,272 | $268,369,487 | $248,152,480 | $20,217,007 |
| June 30, 2024 | 990 | $23,427,743 | $20,079,838 | $3,347,905 | $275,545,135 | $252,410,016 | $23,135,119 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $9,344,119
- of which government grants
- $390,712
- Program service revenue
- $19,907,098
- Investment income
- $363,708
- Net rental income
- $17,351
- Net income from fundraising events
- -$259,428
- Tax-exempt bond proceeds
- $195,929
- Other revenue
- -$235,015
Expenses
- Grants and similar amounts paid
- $1,615,845
- Compensation of officers, directors and key employees
- $943,252
- Other salaries and wages
- $10,822,288
- Salaries, compensation and benefits (total)
- $13,851,708
- Professional fundraising fees
- $6,961
- Legal fees
- $6,930
- Accounting fees
- $74,017
- Occupancy
- $7,250,225
- Travel
- $424,753
- Depreciation
- $4,531,200
- Program services (functional)
- $25,248,499
- Management and general (functional)
- $4,177,765
- Fundraising (functional)
- $790,918
Balance sheet and other
- Total assets, start of year
- $275,545,135
- Total assets, end of year
- $268,369,487
- Total liabilities, end of year
- $248,152,480
- Net assets, end of year
- $20,217,007
- Land, buildings and equipment
- $97,767,770
- Publicly traded securities
- $1,486,238
- Net assets without donor restrictions
- $18,152,975
- Net assets with donor restrictions
- $2,064,032
- Gross receipts
- $29,664,738
- Employees
- 141
- Volunteers
- 50
- Year formed
- 2014
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ILANA RUSKAY-KIDD | HEAD OF SCHOOL Officer | 40 | $533,806 | $92,155 |
| AVI-YONAH SCHWAB | ASSISTANT HEAD OF SCHOOL Highest-paid employee | 40 | $269,546 | $55,936 |
| DOUGLAS LEREA | HEAD OF JUDIAC STUDIES Highest-paid employee | 40 | $208,734 | $99,795 |
| JAMES HALLIDAY | CHIEF FINANCIAL OFFICER Officer | 40 | $214,241 | $82,163 |
| REBECCA RITTER | HEAD OF TEACHING & LEARNING Highest-paid employee | 40 | $173,692 | $29,120 |
| IAN COHEN | HEAD OF MIDDLE SCHOOL Highest-paid employee | 40 | $169,139 | $12,091 |
| CLINTON LOWRY | DIRECTOR OF TECHNOLOGY Highest-paid employee | 40 | $170,128 | $8,355 |
| ROBERT FROST | PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| JUDITH ROSENBERG | VICE PRESIDENT AND SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| DANA RAUCHER | VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JONATHAN SLONIM | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| JONATHAN ADELSBERG | TRUSTEE Trustee or director | 5 | $0 | $0 |
| ROBERT BERNSTEIN | TRUSTEE Trustee or director | 5 | $0 | $0 |
| VANESSA BRESSLER | TRUSTEE Trustee or director | 5 | $0 | $0 |
| ARIELA DUBLER | TRUSTEE Trustee or director | 5 | $0 | $0 |
11 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF FEIG | TRUSTEE Trustee or director | 5 | $0 |
| DAVID GOMBERG | TRUSTEE Trustee or director | 5 | $0 |
| JOSHUA KAZAM | TRUSTEE Trustee or director | 5 | $0 |
| JOY LEVITT | TRUSTEE Trustee or director | 5 | $0 |
| IVAN LEHON | TRUSTEE Trustee or director | 5 | $0 |
| RAY LINDENBAUM | TRUSTEE Trustee or director | 5 | $0 |
| AVNER MENDELSON | TRUSTEE Trustee or director | 5 | $0 |
| JOSHUA SCHWALBE | TRUSTEE Trustee or director | 5 | $0 |
| CLAIRE SHAMAH | TRUSTEE Trustee or director | 5 | $0 |
| SIMON SHEMIA | TRUSTEE Trustee or director | 5 | $0 |
| JUSTIN ZISES | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended June 30, 2024: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ILANA RUSKAY-KIDD | HEAD OF SCHOOL Officer | 40 | $515,611 | $105,752 |
| AVI-YONAH SCHWAB | ASSISTANT HEAD OF SCHOOL Highest-paid employee | 40 | $262,935 | $57,332 |
| DOUGLAS LEREA | HEAD OF JUDIAC STUDIES Highest-paid employee | 40 | $191,473 | $82,116 |
| JAMES HALLIDAY | CHIEF FINANCIAL OFFICER Officer | 40 | $228,482 | $44,864 |
| REBECCA RITTER | HEAD OF TEACHING & LEARNING Highest-paid employee | 40 | $179,369 | $28,330 |
| IAN COHEN | HEAD OF MIDDLE SCHOOL Highest-paid employee | 40 | $153,676 | $10,542 |
| VICTORIA MESSLER | HEAD OF CURRICULUM Highest-paid employee | 40 | $157,458 | $6,578 |
| SIMON SHEMIA | CHAIRMAN EMERTIS Trustee or director, Officer | 5 | $0 | $0 |
| ROBERT FROST | PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| JEFF FEIG | VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| DANA RAUCHER | VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| JUDITH ROSENBERG | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| JONATHAN ADELSBERG | TRUSTEE Trustee or director | 5 | $0 | $0 |
| ROBERT BERNSTEIN | TRUSTEE Trustee or director | 5 | $0 | $0 |
| ARIELA DUBLER | TRUSTEE Trustee or director | 5 | $0 | $0 |
| JOSHUA KAZAM | TRUSTEE Trustee or director | 5 | $0 | $0 |
| JOY LEVITT | TRUSTEE Trustee or director | 5 | $0 | $0 |
| IVAN LEHON | TRUSTEE Trustee or director | 5 | $0 | $0 |
| RAY LINDENBAUM | TRUSTEE Trustee or director | 5 | $0 | $0 |
| AVNER MENDELSON | TRUSTEE Trustee or director | 5 | $0 | $0 |
| HOWARD SALZBERG | TRUSTEE Trustee or director | 5 | $0 | $0 |
| JOSHUA SCHWALBE | TRUSTEE Trustee or director | 5 | $0 | $0 |
| CLAIRE SHAMAH | TRUSTEE Trustee or director | 5 | $0 | $0 |
| JONATHAN SLONIM | TRUSTEE Trustee or director | 5 | $0 | $0 |
| JUSTIN ZISES | TRUSTEE Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 17 W 60TH ST, NEW YORK, NY 10023-7917
- Principal officer (990 for 2024)
- ILANA RUSKAY-KIDD, 17 WEST 60TH STREET, NEW YORK, NY 10023
- Signed the 990
- ILANA RUSKAY-KIDD, HEAD OF SCHOOL
- Phone
- (212) 873-1300
- Website
- WWW.SHEFASCHOOL.ORG
- Return prepared by
- PKF O'CONNOR DAVIES ADVISORY LLC
Mission
THE SHEFA SCHOOL IS A JEWISH COMMUNITY DAY SCHOOL FOR CHILDREN WITH LANGUAGE-BASED LEARNING DISABILITIES. SHEFA IS HEBREW FOR ABUNDANCE, REFLECTING OUR BELIEF THAT EACH CHILD POSSESSES ABUNDANT STRENGTHS. OUR MISSION IS TO BUILD UPON THESE STRENGTHS WHILE TEACHING STUDENTS THE SKILLS TO OVERCOME THEIR CHALLENGES IN A CARING AND SUPPORTIVE SCHOOL COMMUNITY THAT SEAMLESSLY INTEGRATES JEWISH VALUES AND TRADITIONS. EMBRACING FAMILIES FROM A RANGE OF JEWISH BACKGROUNDS AND PRACTICES, SHEFA NURTURES OUR STUDENTS' JEWISH IDENTITY AND TEACHES THE SKILLS TO ENABLE THEM TO PARTICIPATE FULLY IN JEWISH LIFE.WE PRIORITIZE EACH CHILD'S LEARNING NEEDS BY PROVIDING EXCELLENT, INDIVIDUALIZED, RESEARCH-BASED INSTRUCTION TO FOSTER ACADEMIC, SOCIAL, AND EMOTIONAL COMPETENCE AND CONFIDENCE. WE EMPOWER STUDENTS TO BECOME ACTIVE, JOYFUL, LIFELONG LEARNERS, CRITICAL THINKERS, KIND AND RESPONSIBLE INDIVIDUALS, AND CONTRIBUTING MEMBERS OF THE JEWISH COMMUNITY AND THE BROADER WORLD.
Program accomplishments
- THE SHEFA SCHOOL OFFERS FAMILIES A UNIQUE EDUCATIONAL CHOICE: HIGH-QUALITY, RESEARCH-BASED INSTRUCTION FOR CHILDREN WITH LANGUAGE-BASED LEARNING DISABILITIES THAT IS SEAMLESSLY INTEGRATED WITH JEWISH COMMUNITY, LEARNING, CULTURE, AND TRADITIONS. EACH CHILD'S UNIQUE GIFTS, TALENTS, SKILLS, AND INSIGHTS IS THE LAUNCHING POINT FOR AN INDIVIDUALIZED INSTRUCTIONAL PLAN THAT FOSTERS ACADEMIC, SOCIAL, AND EMOTIONAL COMPETENCE AND CONFIDENCE. BY CELEBRATING A CHILD'S STRENGTHS, ENCOURAGING THEIR INTERESTS, AND GIVING THEM THE TOOLS TO OVERCOME THEIR CHALLENGES, WE CREATE A WARM, SUPPORTIVE COMMUNITY, WHERE STUDENTS FEEL UNDERSTOOD, ACCEPTED, AND VALUED. FOR THE 2024-2025 FISCAL YEAR THE SCHOOL ENROLLED 223 STUDENTS.Expenses $25,248,499 · grants $1,615,845 · revenue $19,907,098
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 47-2048496
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B28)
- Assets (IRS master file)
- $268,369,487
- Income (IRS master file)
- $29,664,738
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $29,379,910 | $30,217,182 | $268,369,487 | IRS |
| 990 | June 2024 | $23,427,743 | $20,079,838 | $275,545,135 | IRS |
| 990 | June 2023 | $21,828,978 | $18,569,184 | $272,764,391 | IRS |
| 990 | June 2022 | $19,569,963 | $16,561,869 | $263,551,913 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SHEFA SCHOOL
- What is the EIN of SHEFA SCHOOL?
- The employer identification number (EIN) of SHEFA SCHOOL is 47-2048496.
- Is SHEFA SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to SHEFA SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHEFA SCHOOL 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 SHEFA SCHOOL 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 SHEFA SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SHEFA SCHOOL?
- The 990 for the year ended June 30, 2025 names ILANA RUSKAY-KIDD.
- Who are the officers and directors of SHEFA SCHOOL?
- The 990 for the year ended June 30, 2025 lists 26 people; 7 received compensation from the organization, the highest $533,806 (ILANA RUSKAY-KIDD, HEAD OF SCHOOL).
- How much revenue does SHEFA SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $29,379,910, expenses of $30,217,182 and total assets of $268,369,487 at year end.
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