Greater Miami Hebrew Academy: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
Greater Miami Hebrew Academy (EIN 59-0651086)
Tax period
2021-07-01 to 2022-06-30
Filed
2024-04-02
IRS object ID
202420939349301902
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-04-02T18:08:29-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BDO USA PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 SE 2ND STREET SUITE 1700AddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33131ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN590651086EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Greater Miami Hebrew AcademyBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% RACHEL WEINBERGERInCareOfNm
Business Name ControlGREABusinessNameControlTxt
Phone3055326421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12400 Pinetree DrAddressLine1Txt
CityMiami BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33140ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMark HerskowitzPersonNm
Person TitleTreasurerPersonTitleTxt
Phone3055326421PhoneNum
Signature2023-10-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMarkPersonFirstNm
Person LastHerskowitzPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Phone3053818000PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMark HerskowitzPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12400 Pinetree DrAddressLine1Txt
CityMiami BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33140ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$24,749,187GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.rasghebrewacademy.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1947FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTo Provide quality education to all Jewish children in both the secular and Judaic areas.ActivityOrMissionDesc
Voting Members Governing Body28VotingMembersGoverningBodyCnt
Voting Members Independent28VotingMembersIndependentCnt
Total Employee195TotalEmployeeCnt
Total Volunteers80TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,344,281PYContributionsGrantsAmt
CY Contributions Grants$8,723,165CYContributionsGrantsAmt
PY Program Service Revenue$14,114,769PYProgramServiceRevenueAmt
CY Program Service Revenue$15,896,623CYProgramServiceRevenueAmt
PY Investment Income$15,110PYInvestmentIncomeAmt
CY Investment Income$4,857CYInvestmentIncomeAmt
PY Other Revenue$60,279PYOtherRevenueAmt
CY Other Revenue$92,642CYOtherRevenueAmt
PY Total Revenue$16,534,439PYTotalRevenueAmt
CY Total Revenue$24,717,287CYTotalRevenueAmt
PY Grants And Similar Paid$2,500,888PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,459,696CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,661,593PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,620,614CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$136,603CYTotalFundraisingExpenseAmt
PY Other Expenses$4,199,729PYOtherExpensesAmt
CY Other Expenses$4,208,021CYOtherExpensesAmt
PY Total Expenses$14,362,210PYTotalExpensesAmt
CY Total Expenses$15,288,331CYTotalExpensesAmt
PY Revenues Less Expenses$2,172,229PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,428,956CYRevenuesLessExpensesAmt
Total Assets BOY$19,271,856TotalAssetsBOYAmt
Total Assets EOY$27,595,834TotalAssetsEOYAmt
Total Liabilities BOY$2,671,462TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,599,638TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,600,394NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$25,996,196NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE QUALITY EDUCATION TO ALL JEWISH CHILDREN IN BOTH THE SECULAR AND JUDAIC AREAS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$14,459,462ExpenseAmt
Grant$2,459,696GrantAmt
Revenue$15,896,623RevenueAmt
DescTo provide quality education to over 500 children.Desc
Total Program Service Expenses$14,459,462TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee195EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members28GoverningBodyVotingMembersCnt
Independent Voting Member28IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRACHEL WEINBERGERPersonNm
Phone3055326421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12400 PINE TREE DRIVEAddressLine1Txt
CityMiami BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33140ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
Seth Guttenberg
Head of School40.00.0Yes (X)$135,966$0$0
DEBRA HAMBURG
ELEMENTARY PRINCIPAL40.00.0Yes (X)$115,689$0$0
Rabbi Avi Bossewitch
Dean of Academic Aff40.00.0Yes (X)$42,662$0$0
ROBERT DANIAL
finanCIAL SECRETARY5.00.0$0$0$0Yes (X)Yes (X)
eveLYN KATZ
CHAIRMAN OF THE BOARD5.00.0$0$0$0Yes (X)Yes (X)
shmuel katz MD
senior vice presidenT5.00.0$0$0$0Yes (X)Yes (X)
marJAN KATZ
General Development Chair5.00.0$0$0$0Yes (X)Yes (X)
lillian tabacinic
Vice President5.00.0$0$0$0Yes (X)Yes (X)
mark HERSKOWITZ ESQ
treASURER5.00.0$0$0$0Yes (X)Yes (X)
miriam hoffman esq
BOARD MEMBER5.00.0$0$0$0Yes (X)
DAVID SPITZ
Senior Vice President5.00.0$0$0$0Yes (X)Yes (X)
elaine brauner dobin
BOARD MEMBER5.00.0$0$0$0Yes (X)
steven ebner esq
VICE-PRESIDENT5.00.0$0$0$0Yes (X)Yes (X)
chanIE GOTTLIEB
vice president5.00.0$0$0$0Yes (X)Yes (X)
jeffrey rynor esq
vice president5.00.0$0$0$0Yes (X)Yes (X)
Daniel Sragowicz
General Secretary5.00.0$0$0$0Yes (X)Yes (X)
miriam abrahams
board member5.00.0$0$0$0Yes (X)
ari ciment md
VICE-PRESIDENT5.00.0$0$0$0Yes (X)Yes (X)
jeremy goldstein
board member5.00.0$0$0$0Yes (X)
Jean Kim Lehmann
PRESIDENT5.00.0$0$0$0Yes (X)Yes (X)
Elisha Rothman
Board Member5.00.0$0$0$0Yes (X)
DORI SHWIRTZ ESQ
Board Member5.00.0$0$0$0Yes (X)
HILLARY HOLLAND
Vice President5.00.0$0$0$0Yes (X)
MICHAEL BUDWICK ESQ
BOARD MEMBER5.00.0$0$0$0Yes (X)
SARAH ZOHAR
Board Member5.00.0$0$0$0Yes (X)
JOSEPH SCHOTTENSTEIN
Board Member5.00.0$0$0$0Yes (X)
MICHAEL ETTELSON
BOARD MEMBER5.00.0$0$0$0Yes (X)
ERROL FELDMAN
BOARD MEMBER5.00.0$0$0$0Yes (X)
NEIL FRIEDMAN DMD
BOARD MEMBER5.00.0$0$0$0Yes (X)
RACHEL LAOUI
BOARD MEMBER5.00.0$0$0$0Yes (X)
ELCHONON SHAGALOV JD MBA
BOARD MEMBER5.00.0$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$294,317TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
JOBA TECHNOLOGIES
PO BOX 833476MIAMIFL33283IT SERVICES$180,000
AVI CONTRACTORS INC
2771 Executive Park Drive SUITE 2WESTONFL33331BUILDING CONTRACTOR$5,803,386
ADVANCE PRO SECURITY
3440 NE 192ND ST SUITE 5BAVENTURAFL33180SECURITY$182,097
KESHER LD INC
18900 NE 25TH AVENORTH MIAMI BEACHFL33180EDUCATIONAL CONSULTA$55,632
A M CONTROL SYSTEMS
2100 N 32 CourtHOLLYWOODFL33021BUILDING CONTRACTOR$194,255
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Federated Campaigns$1,533,730FederatedCampaignsAmt
Fundraising$782,024FundraisingAmt
Government Grants$101,776GovernmentGrantsAmt
All Other Contributions$6,305,635AllOtherContributionsAmt
Total Contributions$8,723,165TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT TUITION FEES611710$15,084,443$15,084,443
AFTER SCHOOL PROGRAM611710$193,182$193,182
SUMMER CAMP611710$47,793$47,793
BUS TRANSPORATION REVENUE611710$89,324$89,324
OTHER SCHOOL PROGRAMS611710$481,881$481,881
FieldValueIRS element (for citing)
Total Program Service Revenue$15,896,623TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,857TotalRevenueColumnAmt
Exclusion$4,857ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$31,900FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$782,024ContriRptFundraisingEventAmt
Fundraising Direct Expenses$31,900FundraisingDirectExpensesAmt
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PTA INCOME$76,640$76,640
MISCELLANOUS INCOME$16,002$16,002
FieldValueIRS element (for citing)
Other Revenue Total$92,642OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,717,287TotalRevenueColumnAmt
Related Or Exempt Func Income$15,989,265RelatedOrExemptFuncIncomeAmt
Exclusion$4,857ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,459,696TotalAmt
Program Services$2,459,696ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$292,299TotalAmt
Program Services$204,609ProgramServicesAmt
Management And General$58,460ManagementAndGeneralAmt
Fundraising$29,230FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,868,881TotalAmt
Program Services$7,554,126ProgramServicesAmt
Management And General$236,066ManagementAndGeneralAmt
Fundraising$78,689FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$368,987TotalAmt
Program Services$332,088ProgramServicesAmt
Management And General$36,899ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$90,447TotalAmt
Program Services$86,830ProgramServicesAmt
Management And General$2,713ManagementAndGeneralAmt
Fundraising$904FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$170,996TotalAmt
Program Services$153,896ProgramServicesAmt
Management And General$17,100ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$53,458TotalAmt
Program Services$48,112ProgramServicesAmt
Management And General$5,346ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$273,036TotalAmt
Program Services$245,732ProgramServicesAmt
Management And General$27,304ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$25,517TotalAmt
Program Services$22,965ProgramServicesAmt
Management And General$2,552ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$135,753TotalAmt
Program Services$122,178ProgramServicesAmt
Management And General$13,575ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$76,514TotalAmt
Program Services$68,863ProgramServicesAmt
Management And General$7,651ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$676,186TotalAmt
Program Services$588,648ProgramServicesAmt
Management And General$59,758ManagementAndGeneralAmt
Fundraising$27,780FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$52,846TotalAmt
Program Services$52,846ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$268,447TotalAmt
Program Services$201,335ProgramServicesAmt
Management And General$67,112ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$462,496TotalAmt
Program Services$346,872ProgramServicesAmt
Management And General$115,624ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EDUCATION PROGRAM EXPENSE$1,688,084$1,688,084
SECURITY EXPENSE$201,445$201,445
MISCELLANEOUS EXPENSE$83,640$41,820$41,820
BANK CHARGES$2,863$2,577$286

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$36,740TotalAmt
Program Services$36,740ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,288,331TotalAmt
Program Services$14,459,462ProgramServicesAmt
Management And General$692,266ManagementAndGeneralAmt
Fundraising$136,603FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,872,980BOYAmt
EOY$7,032,448EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,620,382BOYAmt
EOY$5,260,570EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$371,403BOYAmt
EOY$163,637EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,982,927LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,253,675LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,667,326BOYAmt
EOY$5,729,252EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,739,765BOYAmt
EOY$9,409,927EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$19,271,856BOYAmt
EOY$27,595,834EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$224,136BOYAmt
EOY$430,648EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,230,926BOYAmt
EOY$1,168,990EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$1,216,400BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,671,462BOYAmt
EOY$1,599,638EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$16,145,869BOYAmt
EOY$25,541,671EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$454,525BOYAmt
EOY$454,525EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,600,394BOYAmt
EOY$25,996,196EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,271,856BOYAmt
EOY$27,595,834EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$9,428,956ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$33,154NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$279,115BeginningYearBalanceAmt
Investment Earnings Or Losses-$8,267InvestmentEarningsOrLossesAmt
Administrative Expenses$1,438AdministrativeExpensesAmt
End Year Balance$269,410EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$215,421BeginningYearBalanceAmt
Investment Earnings Or Losses$64,921InvestmentEarningsOrLossesAmt
Administrative Expenses$1,227AdministrativeExpensesAmt
End Year Balance$279,115EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$213,794BeginningYearBalanceAmt
Investment Earnings Or Losses$2,705InvestmentEarningsOrLossesAmt
Administrative Expenses$1,078AdministrativeExpensesAmt
End Year Balance$215,421EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$203,960BeginningYearBalanceAmt
Investment Earnings Or Losses$9,920InvestmentEarningsOrLossesAmt
Administrative Expenses$86AdministrativeExpensesAmt
End Year Balance$213,794EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$178,208BeginningYearBalanceAmt
Investment Earnings Or Losses$26,748InvestmentEarningsOrLossesAmt
Administrative Expenses$996AdministrativeExpensesAmt
End Year Balance$203,960EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$645,124OtherCostOrOtherBasisAmt
Book Value$645,124BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,316,051OtherCostOrOtherBasisAmt
Depreciation$2,910,629DepreciationAmt
Book Value$4,405,422BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$485,941OtherCostOrOtherBasisAmt
Depreciation$106,270DepreciationAmt
Book Value$379,671BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,237,615OtherCostOrOtherBasisAmt
Depreciation$943,441DepreciationAmt
Book Value$294,174BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$297,071OtherCostOrOtherBasisAmt
Depreciation$292,210DepreciationAmt
Book Value$4,861BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,729,252TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
CONSTRUCTION IN PROGRESS$9,384,527
DEPOSITS$25,400
FieldValueIRS element (for citing)
Total Book Value Other Assets$9,409,927TotalBookValueOtherAssetsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule E, Part I, Line 3FormAndLineReferenceDesc
ExplanationNON-DISCRIMINATORY POLICY IS DESCRIBED IN ADVERTISEMENTS, BROCHURES, AND ADMISSION APPLICATION.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ANNUAL BANQUETEvent1Nm
Gross Receipts Event1$52,200GrossReceiptsEvent1Amt
Charitable Contri Event1$20,300CharitableContriEvent1Amt
Gross Revenue Event1$31,900GrossRevenueEvent1Amt
Other Direct Expenses Event1$0OtherDirectExpensesEvent1Amt
Event2JOURNAL/ADSEvent2Nm
Gross Receipts Event2$761,724GrossReceiptsEvent2Amt
Charitable Contri Event2$761,724CharitableContriEvent2Amt
Other Direct Expenses Event2$31,900OtherDirectExpensesEvent2Amt
Other Events Total0OtherEventsTotalCnt
Gross Receipts Other Events$0GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$0CharitableContriOtherEventsAmt
Gross Revenue Other Events$0GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$0OthDirectExpnssOtherEventsAmt
Gross Receipts Total$813,924GrossReceiptsTotalAmt
Charitable Contributions Tot$782,024CharitableContributionsTotAmt
Gross Revenue Total Events$31,900GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$31,900OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$31,900DirectExpenseSummaryEventsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPS TO STUDENTSGrantTypeTxt
Recipient201RecipientCnt
Cash Grant$2,459,696CashGrantAmt
Valuation Method UsedBOOKValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I Description of Procedure for Monitoring Use of FundsFormAndLineReferenceDesc
ExplanationApplicants for tuition assistance complete a detailed application which includYs providing supporting documents regarding their financial and personal info and expenses. Applications are reviewed by a scholarship committee who review the application and supporting documents as well as reviewed public information.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 2EVELYN KATZ (CHAIRMAN OF THE BOARD) IS THE WIFE OF SHMUEL KATZ (SENIOR VICE PRESIDENT). LILLIAN TABACINIC (VICE PRESIDENT) IS THE SISTER OF EVELYN KATZ (SENIOR VICE PRESIDENT). DANIEL SRAGOWICZ (DIRECTOR) IS THE SON IN-LAW TO LILLIAN TABACINIC (VICE PRESIDENT) AND THE NEPHEW IN-LAW TO EVELYN KATZ (CHAIRMAN OF THE BOARD) AND SHMUEL KATZ (SENIOR VICE PRESIDENT).
FORM 990, PART VI, SECTION B, LINE 11FORM 990 IS REVIEWED BY THE HEAD OF SCHOOL, DIRECTOR OF BUSINESS AND THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12CON AN ANNUAL BASIS THE CONFLICT OF INTEREST QUESTIONNAIRE IS ADMINISTERED TO MEMBERS OF THE BOARD AS WELL AS EMPLOYEES TO DISCLOSE ANY INTEREST THAT MIGHT RESULT IN A CONFLICT OR THE APPEARANCE OF A CONFLICT. ALL INFORMATION REGARDING MEMBERS OF THE BOARD OF DIRECTORS IS PROVIDED TO THE CHAIR OF THE COMMITTEE IN A CONFIDENTIAL REPORT. ALL INFORMATION REGARDING EMPLOYEES OF GREATER MIAMI HEBREW ACADEMY WAS PROVIDED IN A CONFIDENTIAL REPORT TO THE HEAD OF SCHOOL WHO WILL, THEN, SHARE THAT INFORMATION WITH THE CHAIR OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES INCLUDES COMPARABILITY DATA AND APPROVAL BY THE AUDIT/COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC WHEN THESE DOCUMENTS ARE REQUESTED THROUGH THE HEAD OF SCHOOL AT THE SCHOOL'S ADMINISTRATIVE OFFICES. THE ORGANIZATION'S FORM 990 CAN ALSO BE FOUND ON THIRD PARTY WEBSITE (WWW.GUIDESTAR.ORG).

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