2024-05-09T12:38:00-05:00 2023-06-30 113360065 ROTH & COMPANY LLP 1428 36TH STREET SUITE 200 BROOKLYN NY 11218 990 2022-07-01 340801310 RABBINICAL COLLEGE OF TELSHE INC RABB 4409435300 28400 EUCLID AVENUE WICKLIFFE OH 44092 DAVID GOLDBERG PRESIDENT 4409435300 2024-05-10 1 DAVID GOLDBERG 999009999 0 ZACHARIA WAXLER P00502633 7182361600 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID GOLDBERG 28400 EUCLID AVENUE WICKLIFFE OH 44092 5802616 0 X WWW.TELSHEYESHIVA.EDU X 1941 OH OPERATION OF A POST-SECONDARY INSTITUTION OFFERING ADVANCED RABBINICAL EDUCATION AS WELL AS A HIGH-SCHOOL PREPARATORY PROGRAM. 10 7 143 50 0 0 3441127 3503627 2295572 2248861 13787 -8006 -158555 -161240 5591931 5583242 46880 63782 0 0 2353987 2998496 0 0 318441 1916688 2346078 4317555 5408356 1274376 174886 5858500 5986089 1105083 1106416 4753417 4879673 OPERATION OF A POST-SECONDARY INSTITUTION OFFERING ADVANCED RABBINICAL EDUCATION AS WELL AS A HIGH-SCHOOL PREPARATORY PROGRAM. 0 0 4677653 63782 2248861 OPERATION OF THE HIGH-SCHOOL AND POST-SECONDARY INSTITUTION OFFERING HIGH-SCHOOL AND ADVANCED RABBINICAL EDUCATION. 4677653 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 1 0 1 0 0 0 1 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 37 0 143 1 0 1 CA 0 0 0 1 1 0 0 0 0 X 10 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X STEVEN RIVKIN 4409435300 28400 EUCLID AVE WICKLIFFE OH 44092 RABBI DAVID GOLDBERG PRESIDENT 40.00 X X 73016 0 11984 RABBI SHOLOM SHAPIRO SECRETARY 40.00 X X 55400 0 2400 RABBI ANSHEL HELMAN TREASURER 40.00 X X 62800 0 5200 ASHER YONA KLEIN CHAIRMAN 0.50 X 0 0 0 REUVEN DESSLER TRUSTEE 0.50 X 0 0 0 JACOB KOVAL TRUSTEE 0.50 X 0 0 0 DAVID BODNER TRUSTEE 0.50 X 0 0 0 SHLOMO RECHNITZ TRUSTEE 0.50 X 0 0 0 JOSEF DAVIS TRUSTEE 0.50 X 0 0 0 RALPH HERTZKA TRUSTEE 0.50 X 0 0 0 AARON LEVITANSKY FORMER BOARD MEMBER 0.50 X 37820 0 0 229036 0 19584 0 1 0 0 JANPRO OF GREATER CLEVELAND 25906 EMERY ROAD CLEVELAND OH 44128 CLEANING SERVICES 122722 1 1699933 335102 1468592 3503627 TUITION INCOME 611710 1847692 1847692 FACULTY HOUSING RENTAL INCOME 531110 401169 401169 2248861 7128 7128 15134 -15134 -15134 -15134 43000 1699933 204240 -161240 -161240 5583242 2248861 0 -169246 63782 63782 200165 200165 2720293 2606996 84232 29065 4716 4716 73322 59882 11551 1889 18753 18753 60459 60459 205609 95429 110180 37995 468 37527 222273 43740 66718 111815 216052 205249 6482 4321 73896 51633 14784 7479 136202 129392 4086 2724 46700 44365 1401 934 FOOD EXPENSE 673181 673181 REPAIRS AND MAINTENANCE 654958 594084 48367 12507 5408356 4677653 412262 318441 1039827 873113 600841 409769 102252 161709 237112 430797 35250 35633 6649491 3428808 3062213 3220683 781005 854385 5858500 5986089 538209 513292 232874 218750 310000 155000 24000 219374 1105083 1106416 X 4549232 4706787 204185 172886 4753417 4879673 5858500 5986089 X 174886 73370 -122000 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 204185 30500 61799 172886 199257 24000 19072 204185 136665 69750 7158 199257 145440 20950 29725 136665 95181 84764 34505 145440 0.69160 0.30840 0 0 1059060 1059060 4154033 3062402 1091631 497405 171758 325647 938993 194648 744345 3220683 5656612 73370 73370 5583242 0 5583242 5530356 122000 122000 5408356 0 5408356 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE AN ADDITIONAL SOURCE OF REVENUE WITHIN THE RESTRICTIONS OF EACH FUND. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 122,000. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS PUBLISHED BY AN ADVERTISEMENT IN THE CLEVELAND JEWISH NEWS SCHEDULE E, PART I, LINE 6 THE ORGANIZATION IS AN ACCREDITED INSTITUTION OF HIGHER LEARNING AND IS A PARTICIPANT IN THE FEDERAL STUDENT AID PROGRAMS. ADDITIONALLY, AS A NON-PUBLIC SCHOOL, VARIOUS GRANTS ARE RECEIVED TO REIMBURSE SOME OF THE ORGANIZATION'S ADMINISTRATIVE COSTS. NORTH AMERICA 0 0 FUNDRAISING 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART III ACCOUNTING METHOD: FORM 990, SCHEDULE F, PART I, LINE 3 ORGANIZATION'S ACTIVITIES IN CANADA CONSIST OF FUNDRAISING OPERATIONS AND ARE LARGELY PERFORMED BY A VOLUNTEER. AN EMPLOYEE VISITS ANNUALLY AT MINIMAL COST. ANNUAL DINNER 1742933 1699933 43000 5500 34513 64899 32056 67272 1742933 1699933 43000 5500 34513 64899 32056 67272 204240 -161240 1 TORAH OHR OF CLEVELAND HEIGHTS INC 3573 BERKLEY ROAD CLEVELAND HEIGHTS OH 44118 161749272 501(C)(3) 44000 0 TO FUTHER JEWISH EDUCATION CONG CHASDEI LEV PO BOX 297257 BROOKLYN NY 11229 454786470 501(C)(3) 16782 0 TO FURTHER JEWISH EDUCATION 2 X 0 0 0 0 0 0 0 0 0 0 0 AARON LEVITANSKY FORMER BOARD MEMBER 37820 0 0 0 0 0 0 0 0 0 37820 0 0 0 A LEVITANSKY FORMER BOARD MEMBER/OFFICER ORGANIZATIONAL ASSISTANCE X 232874 218750 0 1 0 218750 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS OF REVIEW FOR FORM 990 THE TAX RETURN PREPARER SENDS THE BOARD OF DIRECTORS A DRAFT COPY OF THE COMPLETED TAX RETURN FOR REVIEW AND COMMENTS. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN THEY NOTIFY THE TAX RETURN PREPARER AND A FINAL VERSION OF THE RETURN IS SENT TO THE PRESIDENT. THE PRESIDENT THEN SIGNS THE E-FILE AUTHORIZATION FORM AND RETURNS IT TO THE TAX RETURN PREPARER. THE TAX RETURN PREPARER THEN E-FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT AND OTHER OFFICERS ARE BASED ON WHAT OTHER INDUSTRIES PAY FOR JOBS WITH THE SAME OR SIMILAR TYPES OF RESPONSIBILITIES. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND REPORTS REQUIRED TO BE PUBLICALLY DISCLOSED ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION'S MAILING ADDRESS. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -122,000.