2021-02-08T16:48:45-06:00 2020-06-30 341883473 CBIZ MHM LLC 1065 AVENUE OF THE AMERICAS NEW YORK NY 10018 990 2019-07-01 112107335 HEBREW ACADEMY FOR SPECIAL CHILDRENINC HEBR 7186865900 1318 60TH STREET BROOKLYN NY 11219 BERNARD KAHN CHIEF EXECUTIVE OFFICER 7186565900 2021-02-08 1 SCOTT J GOLDBERG P01486877 2127905700 2019 2022-09-23 18:48:47Z BERNARD KAHN 1318 60TH STREET BROOKLYN NY 11219 32711992 0 X WWW.HASC.NET X 1965 NY SINCE 1965 HEBREW ACADEMY FOR SPECIAL CHILDREN ("HASC") CONTINUES TO PROVIDE HIGH QUALITY EDUCATION AND THERAPEUTIC SERVICES TO CHILDREN WITH SPECIAL NEEDS. SERVICES ARE PROVIDED AT 5 SPECIAL EDUCATIONAL SCHOOLS AS WELL AS HOME AND COMMUNITY BASED SERVICES. 9 8 847 0 0 0 1430570 1434989 33932288 30078978 5407 2888 319404 679594 35687669 32196449 0 0 0 0 27127603 25048057 0 0 90309 7966060 7120479 35093663 32168536 594006 27913 17095908 18525073 17707852 19109104 -611944 -584031 SINCE 1965 HEBREW ACADEMY FOR SPECIAL CHILDREN ("HASC") CONTINUES TO PROVIDE HIGH QUALITY EDUCATION AND THERAPEUTIC SERVICES TO CHILDREN WITH SPECIAL NEEDS. SERVICES ARE PROVIDED AT 5 SPECIAL EDUCATIONAL SCHOOLS AS WELL AS HOME AND COMMUNITY BASED SERVICES. 0 0 22268036 22880579 PRESCHOOL PROGRAM - SERVICES ARE PROVIDED, ALL 12 MONTHS OF THE YEAR, TO ELIGIBLE CHILDREN. CHILDREN MUST BE APPROVED THROUGH THEIR LOCAL SCHOOL DISTRICT IN ORDER TO RECEIVE SERVICES. THE SERVICES ARE OFFERED AT NO CHARGE TO FAMILIES. THESE SERVICES CAN BE PROVIDED IN THE CHILD'S HOME, DAY CARE OR NURSERY SCHOOL SETTING AS WELL AS ONE OF OUR CENTERS LOCATED IN KINGS, NASSAU, ROCKLAND OR SULLIVAN COUNTIES. 6148100 7198399 SCHOOL-AGE PROGRAM - THIS IS A STATE OF THE ART SPECIAL EDUCATION PROGRAM FOR MONOLINGUAL AND BILINGUAL CHILDREN BETWEEN THE AGES OF 5 AND 21 YEARS. THE FOCUS OF THE PROGRAM IS ON THE ATTAINMENT OF FUNCTIONAL SKILLS THAT INCLUDE ACTIVITIES OF DAILY LIVING, ACADEMIC ACHIEVEMENT AND SOCIALIZATION. 28416136 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 1 135 0 1 847 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X YOSEF ELBAUM 7186865900 1318 60TH STREET BROOKLYN NY 11219 SIMCHA LEFKOWITZ TRUSTEE 2.00 X 0 0 0 DAVID FULD TRUSTEE 2.00 X 0 0 0 RAFI KNEPLER TRUSTEE 2.00 X 0 0 0 SHIMON FRIEDMAN TREASURER 2.00 X 0 0 0 SHLOMO PERL TRUSTEE 2.00 X 0 0 0 BARUCH HERTZ CHAIRMAN 10.00 X 0 0 0 MARVIN NEIMAN TRUSTEE 2.00 X 0 0 0 ZEV JAFFA TRUSTEE 2.00 X 0 0 0 BERNARD KAHN CEO 37.50 X X 404043 0 37619 YOSEF ELBAUM CONTROLLER 37.50 X 132535 0 62871 PAULA DAVIS CHIEF SCHOOL ADMINISTRATOR 37.50 X 215050 0 51266 SUSAN SLATER DIRECTOR - CLINICAL AND ED 37.50 X 216865 0 52975 GISELLE BRAUNFELD CLINICAL COORDINATOR 37.50 X 159975 0 64618 RIVKY REICH PROGRAM DIRECTOR 37.50 X 129566 0 58564 SHOSHANA RYBAK DIRECTOR OF PSYCHOLOGICAL 30.00 X 136875 0 22008 LILLIAN MCGOVERN PROGRAM DIRECTOR 37.50 X 112443 0 17482 LOIS HOFFLIN PROGRAM DIRECTOR 37.50 X 106314 0 35897 1613666 0 403300 18 0 1 0 THERAPEUTIC RESPHTHLLP 36-36 33RD STREET- SUITE 500 LONG ISLAND CITY NY 11106 THERAPY SERVICES 722739 THERAPEUTIC SERVICES INC 2409 AVENUE K BROOKLYN NY 11210 THERAPY SERVICES 682701 NPORT PLLC PO BOX 504884 ST LOUIS MO 63150 THERAPY SERVICES 285355 THE ALLIANCE GROUP LLC 100 JERICHO QUADRANGLE JERICHO NY 11753 CONSULTING 185418 CONGREGATION BAIS MALKA SCHOOL PO BOX 977 MONSEY NY 10952 BUILDING MAINTENANCE AND UTILITIES 141044 6 908631 526358 1434989 PROGRAM SERVICES 611600 30078978 30078978 30078978 2888 2888 741007 515543 225464 225464 225464 PPP LOAN FORGIVENESS 900099 433405 433405 INCOME FROM JOINT VENTURE 900099 17193 17193 OTHER INCOME 900099 3532 3532 454130 32196449 30078978 0 682482 1110173 173769 936404 19486143 18657203 754328 74612 2786746 2681577 95513 9656 1664995 1527775 131189 6031 30756 2057 28699 93750 1700 92050 285928 157132 128796 42509 31553 10956 25613 18666 6947 152019 117750 34269 936345 771134 165211 461862 160221 301641 476590 241089 235501 389760 8010 381750 THERAPIST AND OTHER REL 2750411 2750411 PROGRAMMATIC SUPPLIES 302298 275685 26613 SERVICE CONTRACTS AND C 291265 38994 252271 BUILDING MAINTENANCE & 270481 251327 19154 610892 550083 60799 10 32168536 28416136 3662091 90309 2023588 4064523 5310485 5095757 38147 25775 25010187 17306000 8219325 7704187 757608 774801 746755 860030 17095908 18525073 7908174 8379744 9799678 9462765 0 1266595 17707852 19109104 X -611944 -584031 -611944 -584031 17095908 18525073 27913 0 X X 0 1 X 1 0 X 1416958 1142405 1051016 1430570 1434989 6475938 1416958 1142405 1051016 1430570 1434989 6475938 6475938 591648 1182864 351523 310063 228352 2664450 9550 8373 166816 14748 454130 653617 9794005 160091457 0.66120 0.94050 X SCHEDULE A PART II SECTION B LINE 10 (E) 2019 PPP LOAN FORGIVENESS 433,405 INCOME FROM JOINT VENTURE 17,193 OTHER INCOME 3,532 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2038847 2038847 18534470 13312434 5222036 4436870 3993566 443304 7704187 PPP LOAN PAYABLE 1266595 1266595 X 32711992 515543 515543 32196449 0 32196449 32684079 515543 515543 32168536 0 32168536 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES AS ADDRESSED IN FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 740, "INCOME TAXES." THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. SHOULD THERE BE INTEREST ON UNDERPAYMENTS OF INCOME TAX, THE ORGANIZATION WOULD CLASSIFY IT AS INTEREST EXPENSE. THE ORGANIZATION WOULD CLASSIFY PENALTIES IN CONNECTION WITH UNDERPAYMENTS OF TAX AS OTHER EXPENSE. THE ORGANIZATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AT JUNE 30, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: GROSS RENTAL INCOME IS INCLUDED IN REVENUE ON THE FINANCIAL STATEMENTS. NET RENTAL REVENUE IS SHOWN ON TAX RETURN, ASSOCIATED RENTAL EXPENSES ARE 515,543. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES ARE INCLUDED IN PROGRAM EXPENSES ON THE FINANCIAL STATEMENTS, AND DEDUCTED FROM REVENUE ON THE TAX RETURN 515,543. X X X X 0 0 0 0 0 0 0 0 0 BERNARD KAHN CEO 404043 0 0 0 0 0 37230 0 389 0 441662 0 0 0 YOSEF ELBAUM CONTROLLER 132535 0 0 0 0 0 19729 0 43142 0 195406 0 0 0 PAULA DAVIS CHIEF SCHOOL ADMINISTRATOR 215050 0 0 0 0 0 31731 0 19535 0 266316 0 0 0 SUSAN SLATER DIRECTOR - CLINICAL AND ED 216865 0 0 0 0 0 32017 0 20958 0 269840 0 0 0 GISELLE BRAUNFELD CLINICAL COORDINATOR 159975 0 0 0 0 0 24003 0 40615 0 224593 0 0 0 RIVKY REICH PROGRAM DIRECTOR 129566 0 0 0 0 0 19099 0 39465 0 188130 0 0 0 SHOSHANA RYBAK DIRECTOR OF PSYCHOLOGICAL 136875 0 0 0 0 0 20119 0 1889 0 158883 0 0 0 SUSAN ISHAKIS FAMILY MEMBER 45700 EMPLOYEE COMPENSATION 0 CHARNE KAHN FAMILY MEMBER 22225 EMPLOYEE COMPENSATION 0 MIRIAM STERN FAMILY MEMBER 12494 EMPLOYEE COMPENSATION 0 NINA BRAUN FAMILY MEMBER 26041 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B COPY OF 990 WILL BE SENT TO BOARD CHAIR AND OTHER MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS MEETS ON A QUARTERLY BASIS WHO INSURE THAT THE COMPLIANCE PLAN AND CONFLICT OF INTEREST POLICY ARE BEING ENFORCED. FORM 990, PART VI, SECTION B, LINE 15 HASC HIRES AN INDEPENDENT ACCOUNTANT TO REVIEW THE COMPENSATION OF THEIR MANAGEMENT TEAM EVERY FEW YEARS AS DEEMED NECESSARY. THIS DATA ALONG WITH OTHER KNOWLEDGE OF DECISORS IS REVIEWED AS NECESSARY EACH YEAR. HASC LAST OBTAINED A REVIEW IN FISCAL YEAR 2015. FORM 990, PART VI, SECTION C, LINE 19 THE DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, MEDICAID COMPLIANCE POLICY IS MADE WIDELY AVAILABLE ON OUR WEBSITE. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BAIS MALKA HASC LLC C/O HIRSCH CPA PC 14 JOAN LANE MONSEY NY 10952 471105432 REAL ESTATE HOLDING NY 501(C)(25) BAIS MALKA INC 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 BAIS MALKA HASC LLC D 3942528 OUTSTANDING MORTGAGE BALANCE BAIS MALKA HASC LLC K 175088 LEASE