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

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOL INC (EIN 27-0400583)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-14
IRS object ID
202441359349302654
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)
Return2024-05-14T09:46:24-05:00ReturnTs
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)
EIN270400583EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF HEBREW LANGUAGE ACADEMYBusinessNameLine1Txt
Business Name Line2CHARTER SCHOOLS INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone6468969478PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 WEST 39TH STREET 7TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELYSE CASTELLANOPersonNm
Person TitleCOOPersonTitleTxt
Phone6468969478PhoneNum
Signature2024-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstELYSEPersonFirstNm
Person LastCASTELLANOPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE CAINPreparerPersonNm
PTINP00150750PTIN
Phone5854231860PhoneNum
Preparation2024-05-14PreparationDt

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)
Address ChangeYes (X)AddressChangeInd
Principal OfficerELYSE CASTELLANOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 WEST 39TH STREET 7TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,433,672GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionFRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOLS, INC., ("FOHLA") WAS FOUNDED TO PROVIDE FINANCIAL AND TECHNICAL SUPPORT TO, AND FURTHER THE EDUCATIONAL AND CHARITABLE PURPOSES OF, HEBREW LANGUAGE CHARTER SCHOOLS IN NEW YORK STATE.ActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,000PYContributionsGrantsAmt
CY Contributions Grants$1,000CYContributionsGrantsAmt
PY Program Service Revenue$5,876,304PYProgramServiceRevenueAmt
CY Program Service Revenue$5,432,672CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,881,304PYTotalRevenueAmt
CY Total Revenue$5,433,672CYTotalRevenueAmt
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$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,065,905PYOtherExpensesAmt
CY Other Expenses$12,407,699CYOtherExpensesAmt
PY Total Expenses$6,065,905PYTotalExpensesAmt
CY Total Expenses$12,407,699CYTotalExpensesAmt
PY Revenues Less Expenses-$184,601PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,974,027CYRevenuesLessExpensesAmt
Total Assets BOY$25,779,722TotalAssetsBOYAmt
Total Assets EOY$73,233,545TotalAssetsEOYAmt
Total Liabilities BOY$22,296,563TotalLiabilitiesBOYAmt
Total Liabilities EOY$76,724,413TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,483,159NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,490,868NetAssetsOrFundBalancesEOYAmt
MissionFRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOLS, INC., ("FOHLA") WAS FOUNDED TO PROVIDE FINANCIAL AND TECHNICAL SUPPORT TO, AND FURTHER THE EDUCATIONAL AND CHARITABLE PURPOSES OF, HEBREW LANGUAGE CHARTER SCHOOLS IN NEW YORK STATE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$12,402,774ExpenseAmt
Revenue$5,432,672RevenueAmt
DescFOR THE YEAR ENDED JUNE 30, 2023, THE ORGANIZATION PROVIDED PROGRAMMATIC EXPENSE OF APPROXIMATELY $6,693,280 TO SUPPORT HEBREW LANGUAGE CHARTER SCHOOLS, LOCATED IN BROOKLYN, NY AND HARLEM, NY. SUCH SUPPORT INCLUDED OPERATING FUNDS TO ENABLE THE LEASING OF CLASSROOM SPACE AND THE FURNISHING OF RELATED REPAIRS & MAINTENANCE.Desc
Total Program Service Expenses$12,402,774TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
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 Required0ScheduleJRequiredInd
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 Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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 Members2GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
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 CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ELYSE CASTELLANOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6468969478PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 WEST 39TH STREET 7TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JONATHAN ROSENBERG
DIRECTOR1.00Yes (X)$0$0$0
ELLY ROSENTHAL
TREASURER THRU APRIL 20231.00Yes (X)$0$0$0Yes (X)
ELYSE CASTELLANO
CHIEF FINANCIAL AND OPERATING OFFICER1.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
147 EQUITIES CO ARTIMUS CONSTRUCTION
316 WEST 118 STREETNEW YORKNY10026RENT$1,986,541
MILL AVENUE DEVELOPMENT
54 REGENTS DRIVELIDO BEACHNY11561RENT$1,570,296
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,000AllOtherContributionsAmt
Total Contributions$1,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRENTAL INCOMEDesc
Business531120BusinessCd
Total Revenue Column$5,432,672TotalRevenueColumnAmt
Related Or Exempt Func Income$5,432,672RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,432,672TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,433,672TotalRevenueColumnAmt
Related Or Exempt Func Income$5,432,672RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$28,510TotalAmt
Program Services$28,510ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,500TotalAmt
Program Services$20,500ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$48,706TotalAmt
Program Services$48,706ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,602,421TotalAmt
Program Services$4,602,421ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,182,219TotalAmt
Program Services$1,182,219ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$703,133TotalAmt
Program Services$703,133ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$104,385TotalAmt
Program Services$99,460ProgramServicesAmt
Management And General$4,925ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
LOSS ON EARLY TERMINATI$5,709,494$5,709,494
REPAIRS AND OTHER$11,409$11,409
MISCELLANEOUS-$3,078-$3,078

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,407,699TotalAmt
Program Services$12,402,774ProgramServicesAmt
Management And General$4,925ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,508,994BOYAmt
EOY$645,379EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$20,000BOYAmt
EOY$20,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$264,982BOYAmt
EOY$589,385EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$21,963,076LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,384,709LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,281,500BOYAmt
EOY$17,578,367EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,704,246BOYAmt
EOY$54,400,414EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,779,722BOYAmt
EOY$73,233,545EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$267,477BOYAmt
EOY$183,585EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$12,732,847BOYAmt
EOY$12,632,406EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,794,644BOYAmt
EOY$2,610,235EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,501,595BOYAmt
EOY$61,298,187EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,296,563BOYAmt
EOY$76,724,413EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,483,159BOYAmt
EOY-$3,490,868EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,483,159BOYAmt
EOY-$3,490,868EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,779,722BOYAmt
EOY$73,233,545EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$6,974,027ReconcilationRevenueExpnssAmt
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 Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$18,713CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,000CurrentTaxYearMinus1YearAmt
Current Tax Year$1,000CurrentTaxYearAmt
Total$36,713TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$18,713CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,000CurrentTaxYearMinus1YearAmt
Current Tax Year$1,000CurrentTaxYearAmt
Total$36,713TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$36,713PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$10,393CurrentTaxYearMinus3YearsAmt
Total$10,393TotalAmt
FieldValueIRS element (for citing)
Total Support$47,106TotalSupportAmt
Gross Receipts Rltd Activities$30,131,203GrossReceiptsRltdActivitiesAmt
Public Support CY1700.77940PublicSupportCY170Pct
Public Support PY1700.88180PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,771,659OtherCostOrOtherBasisAmt
Depreciation$4,193,292DepreciationAmt
Book Value$17,578,367BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$191,417OtherCostOrOtherBasisAmt
Depreciation$191,417DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$17,578,367TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DEFERRED LEASE RECEIVABLE$334,997
SECURITY DEPOSIT$314,409
RIGHT-OF-USE ASSETS - OPERATING$53,751,008
FieldValueIRS element (for citing)
Total Book Value Other Assets$54,400,414TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SECURITY DEPOSITS$199,498
LEASE LIABILITIES - OPERATING$61,098,689
FieldValueIRS element (for citing)
Total Liability$61,298,187TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,472,722TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$39,050DonatedServicesAndUseFcltsAmt
Revenue Not Reported$39,050RevenueNotReportedAmt
Revenue Subtotal$5,433,672RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,433,672TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$12,446,749TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$39,050DonatedServicesUseFcltsAmt
Expenses Not Reported$39,050ExpensesNotReportedAmt
Expenses Subtotal$12,407,699ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$12,407,699TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION 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 ORGANIZATION FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF JUNE 30, 2023, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO JUNE 30, 2020. THE TAX RETURNS FOR YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE ORGANIZATION BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, LINE 1:FRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOLS, INC., ("FOHLA") WAS FOUNDED TO PROVIDE FINANCIAL AND TECHNICAL SUPPORT TO, AND FURTHER THE EDUCATIONAL AND CHARITABLE PURPOSES OF, HEBREW LANGUAGE CHARTER SCHOOLS IN NEW YORK STATE.
FORM 990, PART VI, SECTION A, LINE 2JONATHAN ROSENBERG, DIRECTOR; AND ELLY ROSENTHAL, CFO THROUGH APRIL 2023; ARE MEMBERS OF HEBREW PUBLIC'S BOARD, ANOTHER 501(C)(3) ENTITY DURING THE YEAR.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 WAS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THEN SUBMITTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. IF THE BOARD OF DIRECTORS HAVE ANY QUESTIONS THEY ARE ADDRESSED.
FORM 990, PART VI, SECTION B, LINE 12CUPON BEING ELECTED TO THE BOARD AND THEREAFTER ON AN ANNUAL BASIS, AS LONG AS A DIRECTOR REMAINS A MEMBER OF THE BOARD, DIRECTORS SHALL COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AND ACKNOWLEDGMENT OF SUCH CONFLICT OF INTEREST POLICY. ANY POTENTIAL CONFLICTS, AS DEFINED BY THE POLICY, ARE REQUIRED TO BE REPORTED TO AND ARE VETTED BY THE BOARD. FOHLA'S PRACTICE IS TO HAVE A BOARD MEMBER RECUSE THEMSELVES FROM A VOTE ON A CONTRACT OR TRANSACTION WHERE THERE IS A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 19THE AUDITED FINANCIALS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 2CTHE PROCESS IS CONSISTENT WITH PRIOR YEARS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL CTR FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE & DEVELOPMENT INBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 WEST 39TH STREET 7TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd
FieldValueIRS element (for citing)
EIN264077251EIN
Primary ActivitiesASSIST CHARTER SCHOOLS THAT TEACH MODERN HEBREW TO CHILDREN OF ALL BACKGROUNPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL CTR FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE & DEVELOPMENT IBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeDTransactionTypeTxt
Involved$200,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

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