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FRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOL INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOL INC (EIN 27-0400583)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202541349349303164
Schema version
2023v6.0
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)
Return2025-05-14T09:26:12-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

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 Begin2023-07-01TaxPeriodBeginDt

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 TitleCFOPersonTitleTxt
Phone6468969478PhoneNum
Signature2025-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE CAINPreparerPersonNm
PTINP00150750PTIN
Phone5854231860PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
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$3,959,890GrossReceiptsAmt
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 Volunteers2TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,000PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,432,672PYProgramServiceRevenueAmt
CY Program Service Revenue$1,482,735CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$2,477,155CYOtherRevenueAmt
PY Total Revenue$5,433,672PYTotalRevenueAmt
CY Total Revenue$3,959,890CYTotalRevenueAmt
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$12,407,699PYOtherExpensesAmt
CY Other Expenses$4,009,828CYOtherExpensesAmt
PY Total Expenses$12,407,699PYTotalExpensesAmt
CY Total Expenses$4,009,828CYTotalExpensesAmt
PY Revenues Less Expenses-$6,974,027PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$49,938CYRevenuesLessExpensesAmt
Total Assets BOY$73,233,545TotalAssetsBOYAmt
Total Assets EOY$17,591,297TotalAssetsEOYAmt
Total Liabilities BOY$76,724,413TotalLiabilitiesBOYAmt
Total Liabilities EOY$21,132,103TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$3,490,868NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,540,806NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
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 ChangeYes (1)SignificantChangeInd
Expense$4,004,861ExpenseAmt
Revenue$1,482,735RevenueAmt
DescFOR THE YEAR ENDED JUNE 30, 2024, THE ORGANIZATION PROVIDED PROGRAMMATIC EXPENSE OF APPROXIMATELY $4,004,861 TO SUPPORT HEBREW LANGUAGE CHARTER SCHOOLS, LOCATED IN BROOKLYN, 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$4,004,861TotalProgramServiceExpensesAmt
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 Document4IRPDocumentCnt
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 (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JONATHAN ROSENBERG
DIRECTOR1.0055.00Yes (X)$0$0$0
ELYSE CASTELLANO
CHIEF FINANCIAL AND OPERAT1.0055.00Yes (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

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MILL AVENUE DEVELOPMENTBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line154 REGENTS DRIVEAddressLine1Txt
CityLIDO BEACHCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11561ZIPCd
FieldValueIRS element (for citing)
ServicesRENTServicesDesc
Compensation$1,617,732CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIIIYes (X)InfoInScheduleOPartVIIIInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRENTAL INCOMEDesc
Business531120BusinessCd
Total Revenue Column$1,482,735TotalRevenueColumnAmt
Related Or Exempt Func Income$1,482,735RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,482,735TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
FORGIVENESS OF DEBT900099$12,807,788$12,807,788
GAIN ON EARLY TERMINATION OF LEAS900099$5,479,417$5,479,417
NYC PROPERTY TAX ABATEMENT900099$1,768,317$1,768,317

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column-$17,578,367TotalRevenueColumnAmt
Exclusion-$17,578,367ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$2,477,155OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,959,890TotalRevenueColumnAmt
Related Or Exempt Func Income$1,482,735RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,477,155ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,345TotalAmt
Program Services$1,345ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,500TotalAmt
Program Services$23,500ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$6,888TotalAmt
Program Services$6,888ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,841,680TotalAmt
Program Services$2,841,680ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,070,730TotalAmt
Program Services$1,070,730ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$32,009TotalAmt
Program Services$27,042ProgramServicesAmt
Management And General$4,967ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MISCELLANEOUS$23,129$23,129
REPAIRS AND OTHER$10,547$10,547

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,009,828TotalAmt
Program Services$4,004,861ProgramServicesAmt
Management And General$4,967ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$645,379BOYAmt
EOY$874,310EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$20,000BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$589,385BOYAmt
EOY$642,241EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$134,811EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$191,417LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$191,417LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,578,367BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$54,400,414BOYAmt
EOY$15,939,935EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$73,233,545BOYAmt
EOY$17,591,297EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$183,585BOYAmt
EOY$163,148EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$12,632,406BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,610,235BOYAmt
EOY$2,610,236EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$61,298,187BOYAmt
EOY$18,358,719EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$76,724,413BOYAmt
EOY$21,132,103EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$3,490,868BOYAmt
EOY-$3,540,806EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$3,490,868BOYAmt
EOY-$3,540,806EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$73,233,545BOYAmt
EOY$17,591,297EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$49,938ReconcilationRevenueExpnssAmt
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$1,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,000CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$18,000TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

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

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,393CurrentTaxYearMinus4YearsAmt
Total$10,393TotalAmt
FieldValueIRS element (for citing)
Total Support$28,393TotalSupportAmt
Gross Receipts Rltd Activities$25,528,813GrossReceiptsRltdActivitiesAmt
Public Support CY1700.63400PublicSupportCY170Pct
Public Support PY1700.77940PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

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$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSIT$314,409
RIGHT-OF-USE ASSETS - OPERATING$15,625,526
FieldValueIRS element (for citing)
Total Book Value Other Assets$15,939,935TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SECURITY DEPOSITS$199,498
LEASE LIABILITIES - OPERATING$18,159,221
FieldValueIRS element (for citing)
Total Liability$18,358,719TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,978,078TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$18,188DonatedServicesAndUseFcltsAmt
Revenue Not Reported$18,188RevenueNotReportedAmt
Revenue Subtotal$3,959,890RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,959,890TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,028,016TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$18,188DonatedServicesUseFcltsAmt
Expenses Not Reported$18,188ExpensesNotReportedAmt
Expenses Subtotal$4,009,828ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,009,828TotalExpensesPerForm990Amt

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 TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES, THE ORGANIZATION'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 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 III, LINE 3THE ORGANIZATION CEASED OPERATING THE HEBREW LANGUAGE CHARTER SCHOOL IN HARLEM, NY DURING THE TAX YEAR.
FORM 990, PART VI, SECTION A, LINE 2JONATHAN ROSENBERG, DIRECTOR; AND ELYSE CASTELLANO, CFO; ARE OFFICERS 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.
PART VIII, LINE 11A: LEASE TERMINATION AND GAIN (LOSS) RECOGNITIONDURING THE TAX YEAR, THE ORGANIZATION TERMINATED A LEASE AGREEMENT FOR SPACE TO BE USED AS A SCHOOL IN HARLEM, NY. IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 842, "LEASES", THE ORGANIZATION RECOGNIZED A GAIN ON TERMINATION CALCULATED AS FOLLOWS: CARRYING AMOUNT OF RIGHT-OF-USE (ROU) ASSETS AT TERMINATION: $ 36,258,598 CARRYING AMOUNT OF CORRESPONDING LEASE LIABILITY AT TERMINATION: $ 41,738,015 TERMINATION COSTS INCURRED: $ NONE PROCEEDS RECEIVED UPON TERMINATION: $ NONE THE NET GAIN OF $ 5,479,417 REFLECTS THE ORGANIZATION'S COMMITMENT TO PRUDENT FINANCIAL MANAGEMENT AND ADHERENCE TO CURRENT ACCOUNTING STANDARDS. IN ADDITION, THE ORGANIZATION HAD $21,771,659 IN LEASEHOLD IMPROVEMENTS RELATED TO THIS LEASE, WHICH WERE WRITTEN OFF IN THE CURRENT YEAR DUE TO THE TERMINATION. AT THE TIME OF THE WRITE-OFF, THESE LEASEHOLD IMPROVEMENTS HAD ACCUMULATED AMORTIZATION OF $4,193,292. A LOSS OF $17,578,367 WAS RECOGNIZED DURING THE TAX YEAR. THESE IMPROVEMENTS WERE FINANCED THROUGH A BANK LOAN THAT WAS FOREGIVEN DURING THE TAX YEAR RESULTING IN A FORGIVENESS OF DEBT AND ACCRUED INTEREST OF $12,807,788.
PART VIII, LINE 11A: PROPERTY TAX ABATEMENTDURING THE TAX YEAR, THE ORGANIZATION RECEIVED A PROPERTY TAX ABATEMENT OF $1,768,317 FROM THE NYC DEPARTMENT OF FINANCE FOR REAL ESTATE TAXES PAID ON THE HARLEM, NY PROPERTY IN PRIOR TAX YEAR.
FORM 990, PART XI, 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.

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 & DEVELOPMENTBusinessNameLine1Txt

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$319,223InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

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