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HEBREW LANGUAGE ACADEMY CHARTER SCHOOL: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
HEBREW LANGUAGE ACADEMY CHARTER SCHOOL (EIN 26-4117186)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-15
IRS object ID
202401369349303410
Schema version
2022v5.0
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)
Return2024-05-15T09:45:00-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161092347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MENGEL METZGER BARR & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CHESTNUT STREET SUITE 1200AddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14604ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN264117186EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HEBREW LANGUAGE ACADEMY CHARTER SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHEBRBusinessNameControlTxt
Phone7183777200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12186 MILL AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11234ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIELLA STEINBERG-PEREZPersonNm
Person TitleHEAD OF SCHOOLPersonTitleTxt
Phone7183777200PhoneNum
Signature2024-04-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDANIELLAPersonFirstNm
Person LastSTEINBERG-PEREZPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE CAINPreparerPersonNm
PTINP00150750PTIN
Phone5854231860PhoneNum
Preparation2024-04-19PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDANIELLA STEINBERG-PEREZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12186 MILL AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11234ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,183,108GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HLACHARTERSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionHEBREW LANGUAGE ACADEMY CHARTER SCHOOL PROVIDES ITS STUDENTS WITH THE ACADEMIC AND PERSONAL FOUNDATION NECESSARY TO SUCCESSFULLY PURSUE ADVANCED STUDIES AND ACHIEVE CONTINUED PERSONAL GROWTH AS ETHICAL AND INFORMED GLOBAL CITIZENS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee104TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,608,376PYContributionsGrantsAmt
CY Contributions Grants$1,658,094CYContributionsGrantsAmt
PY Program Service Revenue$11,432,440PYProgramServiceRevenueAmt
CY Program Service Revenue$13,487,755CYProgramServiceRevenueAmt
PY Investment Income$295PYInvestmentIncomeAmt
CY Investment Income$37,259CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$14,041,111PYTotalRevenueAmt
CY Total Revenue$15,183,108CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,506,177PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,668,995CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,086,290PYOtherExpensesAmt
CY Other Expenses$7,124,284CYOtherExpensesAmt
PY Total Expenses$12,592,467PYTotalExpensesAmt
CY Total Expenses$14,793,279CYTotalExpensesAmt
PY Revenues Less Expenses$1,448,644PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$389,829CYRevenuesLessExpensesAmt
Total Assets BOY$6,224,935TotalAssetsBOYAmt
Total Assets EOY$7,692,725TotalAssetsEOYAmt
Total Liabilities BOY$2,162,423TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,240,384TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,062,512NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,452,341NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionHEBREW LANGUAGE ACADEMY IS AN EXCEPTIONAL, DIVERSE PUBLIC CHARTER SCHOOL THAT TEACHES MODERN HEBREW TO CHILDREN OF ALL BACKGROUNDS AND PREPARES THEM TO BE SUCCESSFUL GLOBAL CITIZENS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$13,837,603ExpenseAmt
Revenue$13,487,755RevenueAmt
DescTHE HEBREW LANGUAGE ACADEMY CHARTER SCHOOL (HLA) IS AN EDUCATIONAL CORPORATION THAT OPERATES AS A CHARTER SCHOOL IN THE BOROUGH OF BROOKLYN, NEW YORK. AT HLA, STUDENTS WILL ACHIEVE A SOPHISTICATED KNOWLEDGE OF ENGLISH LANGUAGE ARTS, MATHEMATICS, THE SCIENCES, AND SOCIAL STUDIES. THIS RICH AND INNOVATIVE CURRICULUM WILL BE ENHANCED BY ART, MUSIC, TECHNOLOGY AND PHYSICAL EDUCATION, ALL OF WHICH WILL INCORPORATE HEBREW LANGUAGE INSTRUCTION, USING A PARTIAL IMMERSION PROFICIENCY MODEL. STUDENTS AT HLA DEVELOP A STRONG SENSE OF SOCIAL AND CIVIC RESPONSIBILITY THROUGH THE INTEGRATION OF COMMUNITY SERVICE AND SERVICE LEARNING INTO THEIR CLASSROOM STUDIES. OUR STUDENTS WILL GRADUATE WITH A SOLID FOUNDATION FOR FURTHER ACADEMIC LEARNING AND CONTINUOUS PERSONAL DEVELOPMENT AS ETHICAL CITIZENS IN AN INCREASINGLY GLOBAL COMMUNITY. IN FISCAL YEAR 2023, HLA OPERATED CLASSES FOR 605 STUDENTS IN GRADES K-8.Desc
Total Program Service Expenses$13,837,603TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee104EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DANIELLA STEINBERG-PEREZBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7183777200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12186 MILL AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11234ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
STELLA BINKEVICH
TRUSTEE3.003.00Yes (X)$0$0$0
MIKE TOBMAN
VICE-CHAIR10.005.00Yes (X)$0$0$0Yes (X)
ELLEN GREEN
CHAIR3.00Yes (X)$0$0$0Yes (X)
ALICE LI
TREASURER3.003.00Yes (X)$0$0$0Yes (X)
BRIAN TOBIN
SECRETARY3.00Yes (X)$0$0$0Yes (X)
ELLY ROSENTHAL
TRUSTEE - RESIGNED MAY 20233.00Yes (X)$0$0$0
DANIELLA STEINBERG-PEREZ
HEAD OF SCHOOL40.00$150,936$0$28,532Yes (X)
MARIA ROSEN
ACADEMIC DEAN40.00$121,898$0$11,845Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$272,834TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$40,377TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
FRIENDS OF HEBREW LANGUAGE ACADEMY CHART
555 EIGHTH AVE SUITE 1703NEW YORKNY10018RENT$1,770,295
HEBREW PUBLIC
729 7TH AVE 9TH FLOORNEW YORKNY10019CHARTER MANAGEMENT ORGANIZATION$1,760,306
MARTINEZ CLEANING CO INC
90-07 31ST AVEEAST ELMHURSTNY11369JANITORIAL SERVICES$461,033
REGINA CATERERS
86 BEADEL STBROOKLYNNY11222SCHOOL FOOD ADMINISTRATION$318,541
ARJ TRANSPORTATION
8024 PRESTON STBROOKLYNNY11236SCHOOL FOOD ADMINISTRATION$220,882
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
Government Grants$1,649,130GovernmentGrantsAmt
All Other Contributions$8,964AllOtherContributionsAmt
Noncash Contributions$39,882NoncashContributionsAmt
Total Contributions$1,658,094TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STATE GRANTS PER PUPIL611110$13,049,491$13,049,491
REIMBURSEMENT OF MEALS611110$438,264$438,264
FieldValueIRS element (for citing)
Total Program Service Revenue$13,487,755TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$37,259TotalRevenueColumnAmt
Exclusion$37,259ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,183,108TotalRevenueColumnAmt
Related Or Exempt Func Income$13,487,755RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$37,259ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$206,539TotalAmt
Program Services$194,146ProgramServicesAmt
Management And General$12,393ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,997,664TotalAmt
Program Services$5,666,757ProgramServicesAmt
Management And General$330,907ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$26,006TotalAmt
Program Services$24,592ProgramServicesAmt
Management And General$1,414ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$931,946TotalAmt
Program Services$880,524ProgramServicesAmt
Management And General$51,422ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$506,840TotalAmt
Program Services$478,807ProgramServicesAmt
Management And General$28,033ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,569,626TotalAmt
Program Services$1,479,076ProgramServicesAmt
Management And General$90,550ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,582TotalAmt
Management And General$3,582ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$230,315TotalAmt
Management And General$230,315ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$746,965TotalAmt
Program Services$725,259ProgramServicesAmt
Management And General$21,706ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$211,933TotalAmt
Program Services$199,707ProgramServicesAmt
Management And General$12,226ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$250,223TotalAmt
Program Services$235,788ProgramServicesAmt
Management And General$14,435ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,782,269TotalAmt
Program Services$1,679,452ProgramServicesAmt
Management And General$102,817ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$210,365TotalAmt
Program Services$198,229ProgramServicesAmt
Management And General$12,136ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$109,842TotalAmt
Program Services$103,505ProgramServicesAmt
Management And General$6,337ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
REPAIRS AND MAINTENANCE$617,422$581,804$35,618
SUPPLIES/ MATERIALS$455,288$455,288
STUDENT SERVICE$414,285$414,285
FOOD SERVICE$332,564$331,706$858

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$189,605TotalAmt
Program Services$188,678ProgramServicesAmt
Management And General$927ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,793,279TotalAmt
Program Services$13,837,603ProgramServicesAmt
Management And General$955,676ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,140,207BOYAmt
EOY$770,815EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$3,337,258EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,117,078BOYAmt
EOY$1,321,546EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$142,060BOYAmt
EOY$16,399EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,621,007LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,198,689LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$456,934BOYAmt
EOY$422,318EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$368,656BOYAmt
EOY$1,824,389EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,224,935BOYAmt
EOY$7,692,725EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$783,321BOYAmt
EOY$993,785EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,379,102BOYAmt
EOY$2,246,599EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,162,423BOYAmt
EOY$3,240,384EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,062,512BOYAmt
EOY$4,452,341EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,062,512BOYAmt
EOY$4,452,341EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,224,935BOYAmt
EOY$7,692,725EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$389,829ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$332,415OtherCostOrOtherBasisAmt
Depreciation$326,740DepreciationAmt
Book Value$5,675BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,755,571OtherCostOrOtherBasisAmt
Depreciation$1,468,449DepreciationAmt
Book Value$287,122BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$533,021OtherCostOrOtherBasisAmt
Depreciation$403,500DepreciationAmt
Book Value$129,521BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$422,318TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$263,634
DUE FROM RELATED PARTIES$1,440
CASH IN ESCROW$100,000
RIGHT OF USE ASSET$1,459,315
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,824,389TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO CHARTER MANAGEMENT ORGANIZATION$196,524
DUE TO RELATED PARTIES$255,763
LEASE LIABILITY-OPERATING$1,794,312
FieldValueIRS element (for citing)
Total Liability$2,246,599TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$15,183,108TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$15,183,108RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$15,183,108TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$14,793,279TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$14,793,279ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$14,793,279TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CHARTER SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE CHARTER SCHOOL FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS. MANAGEMENT OF THE CHARTER SCHOOL BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL PUBLICIZES ITS NONDISCRIMINATORY POLICY THROUGH ADVERTISEMENTS IN LOCAL NEWSPAPERS FOR BOTH STUDENT AND STAFF RECRUITMENT. OUTREACH IN DIVERSE COMMUNITIES DURING STUDENT RECRUITMENT ACTIVITIES ARE EVIDENCED IN STUDENT ENROLLMENT.
SCHEDULE E, PART I, LINE 4RACIAL COMPOSITION OF STUDENTS IS RECORDED BUT NOT STAFF/FAC. HLA IS A FREE PUBLIC CHARTER SCHOOL, NO FINANCIAL AID IS PROVIDED.
SCHEDULE E, PART I, LINE 6HLA RECEIVES GOVERNMENT FUNDING IN THE FORM OF GOVERNMENT GRANTS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDANIELLA STEINBERG-PEREZPersonNm
TitleHEAD OF SCHOOLTitleTxt
Base Compensation Filing Org$150,936BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$4,528DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$24,004NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$179,468TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublicationsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$32,382NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescSOFTWAREDesc
Contribution1ContributionCnt
Noncash Contributions Rpt F990$7,500NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3'THE CHARTER SCHOOL ENTERED INTO AN EDUCATIONAL SERVICES AGREEMENT WITH A CHARTER MANAGEMENT ORGANIZATION, NATIONAL CENTER FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE AND DEVELOPMENT, INC. ("HEBREW PUBLIC") TO PROVIDE EXPERTISE NECESSARY TO EFFECTIVELY PROVIDE ESSENTIAL PROGRAMMING AND SERVICES TO THE CHARTER SCHOOL. FOR THE YEAR ENDED JUNE 30, 2023 THE EXPENSE AMOUNTED TO $1,569,626.
FORM 990, PART VI, SECTION B, LINE 11BTHE FINANCE COMMITTEE REVIEWS THE 990, AND REPORTS TO THE GOVERNING BODY ON THEIR REVIEW AND APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12CTHERE IS AN ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY. EMPLOYEES HAVE AN OBLIGATION TO CONDUCT THEIR AFFAIRS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. IF HLA FINDS THAT ANY EMPLOYEES HAVE ENGAGED IN ANY CONDUCT WHICH PRESENTS A CONFLICT OF INTEREST WITH HLA, SUCH EMPLOYEE IS SUBJECT TO DISCIPLINE, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT.
FORM 990, PART VI, SECTION B, LINE 15A COMMITTEE OF THE BOARD EVALUATES THE HEAD OF SCHOOL'S COMPENSATION IN CONJUNCTION WITH INFORMATION AVAILABLE REGARDING COMPARABLE POSITIONS. THE COMMITTEE UTILIZES SALARY INFORMATION FROM OTHER CHARTER SCHOOLS IN ITS DETERMINATION.
FORM 990, PART VI, SECTION C, LINE 19HLA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2CTHE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.

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