RABBINICAL COLLEGE OF AMERICA: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- RABBINICAL COLLEGE OF AMERICA (EIN 22-6017975)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-13
- IRS object ID
- 202141339349305114
- Schema version
- 2019v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-13T15:58:41-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221430039 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOBEL & CO LLC CPA'S | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 293 EISENHOWER PARKWAY | AddressLine1Txt |
| City | LIVINGSTON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 070391711 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 226017975 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RABBINICAL COLLEGE OF AMERICA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RABB | BusinessNameControlTxt |
| Phone | 9732679404 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 226 SUSSEX AVENUE | AddressLine1Txt |
| City | MORRISTOWN | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07960 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RABBI MOSHE HERSON | PersonNm |
| Person Title | DEAN | PersonTitleTxt |
| Phone | 9732679404 | PhoneNum |
| Signature | 2021-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TARA DELGAVIO | PreparerPersonNm |
| PTIN | P02438051 | PTIN |
| Phone | 9739949494 | PhoneNum |
| Preparation | 2021-05-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RABBI MOSHE HERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 226 SUSSEX AVENUE | AddressLine1Txt |
| City | MORRISTOWN | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07960 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,265,830 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RCA.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1956 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE EDUCATION PROGRAMS FOR STUDENTS SEEKING TO BECOME RABBI'S AS WELL AS PROGRAMS STRUCTURED TO PROVIDE AN EXPERIENCE IN LEARNING AND LIVING THE JEWISH WAY OF LIFE. THE COLLEGE ALSO PROVIDES MANY OUTREACH PROGRAMS TO BENEFIT THE JEWISH COMMUNITIES IN THE GREATER METROPOLITAN AREA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 49 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 49 | VotingMembersIndependentCnt |
| Total Employee | 60 | TotalEmployeeCnt |
| Total Volunteers | 52 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,279,158 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,397,136 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,237,388 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,278,343 | CYProgramServiceRevenueAmt |
| PY Investment Income | $30,234 | PYInvestmentIncomeAmt |
| CY Investment Income | $47,787 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,344,962 | PYOtherRevenueAmt |
| CY Other Revenue | $1,345,208 | CYOtherRevenueAmt |
| PY Total Revenue | $5,891,742 | PYTotalRevenueAmt |
| CY Total Revenue | $8,068,474 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,132,679 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,246,721 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,829,795 | PYOtherExpensesAmt |
| CY Other Expenses | $3,169,228 | CYOtherExpensesAmt |
| PY Total Expenses | $4,962,474 | PYTotalExpensesAmt |
| CY Total Expenses | $5,415,949 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $929,268 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,652,525 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,331,663 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,152,750 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,147,844 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,316,406 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,183,819 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,836,344 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OPERATION OF AN EDUCATIONAL INSTITUTION | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,590,900 | ExpenseAmt |
| Revenue | $2,278,343 | RevenueAmt |
| Desc | EDUCATIONAL PROGRAM FOR STUDENTS SEEKING TO BECOME RABBI'S AS WELL AS PROGRAMS STRUCTURED TO PROVIDE AN EXPERIENCE IN LEARNING AND LIVING THE JEWISH WAY OF LIFE. ALONG WITH OUTREACH PROGRAMS TO BENEFIT THE JEWISH COMMUNITIES IN THE GREATER METROPOLITAN AREA. | Desc |
| Total Program Service Expenses | $4,590,900 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 68 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 60 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 49 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 49 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RABBI MOSHE HERSHON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9732679404 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 226 SUSSEX AVENUE | AddressLine1Txt |
| City | MORRISTOWN | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07960 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (51 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ERWIN FISCH | ||||||
| CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL ZEIGER | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ARNOLD H CHAIT | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ADAM BEDZOW | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT BENRIMON | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRENDAN BERGER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRUCE BERGER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MILES BERGER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE BREITMAN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PHILLIP DANISHEFSKY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BERNARD BURKHOFF | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| J MORTON DAVIS | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD FARBENBLUM | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NORMAN FEINSTEIN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MYRON FELDMAN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT FELZENBERG | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| VICTOR FELZENBERG | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| AARON FOREM | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR CRAIG GRANOWITZ | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN GOLDSTEIN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN W GRUHIN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HALPERN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANATOL HILLER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JERRY KAIDANOW | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JED KATZ | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR MUNR KAZMIR | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES KUSHNER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MURRAY KUSHNER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOEL LEIBOWITZ | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD MOSBERG | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID ORBACH | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MATTHEW OSHMAN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DARREN OVED | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TERRANCE OVED | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LEONARD H POSNOCK | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT G ROSE | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ALBERT M ROSENHAUS | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY ROTHENBERG | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LAWRENCE SINGER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN SIROTA | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JERRY SOLOMON | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ARTHUR STARK | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN M STOLAR | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN STRULOWITZ | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR LARRY WEINSTEIN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR MARTIN WELT | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LEONARD WILF | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARK WILF | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ZYGI WILF | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MITCHELL WONBOY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RABBI MOSHE HERSON | ||||||
| DEAN | 40.00 | Yes (X) | $66,000 | $0 | $24,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $66,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $24,000 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,147,240 | GovernmentGrantsAmt |
| All Other Contributions | $3,249,896 | AllOtherContributionsAmt |
| Noncash Contributions | $26,701 | NoncashContributionsAmt |
| Total Contributions | $4,397,136 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $1,581,812 | $1,581,812 |
| SUMMER YESHIVA PROGRAM | 611600 | $696,531 | $696,531 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,278,343 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,787 | TotalRevenueColumnAmt |
| Exclusion | $47,787 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $540,254 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $197,356 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $342,898 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $342,898 | TotalRevenueColumnAmt |
| Exclusion | $342,898 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MISCELLANEOUS | 611600 | $966,160 | $966,160 |
| REIMBURSEMENTS | 611600 | $36,150 | $36,150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,002,310 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,068,474 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,278,343 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,392,995 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,000 | TotalAmt |
| Program Services | $70,396 | ProgramServicesAmt |
| Management And General | $19,604 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,036,590 | TotalAmt |
| Program Services | $789,147 | ProgramServicesAmt |
| Management And General | $247,443 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,052 | TotalAmt |
| Program Services | $7,812 | ProgramServicesAmt |
| Management And General | $10,240 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,005,975 | TotalAmt |
| Program Services | $842,606 | ProgramServicesAmt |
| Management And General | $163,369 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,104 | TotalAmt |
| Program Services | $73,385 | ProgramServicesAmt |
| Management And General | $22,719 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,761 | TotalAmt |
| Program Services | $20,865 | ProgramServicesAmt |
| Management And General | $151,896 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,000 | TotalAmt |
| Management And General | $26,000 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,607 | TotalAmt |
| Program Services | $60,607 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,858 | TotalAmt |
| Program Services | $4,535 | ProgramServicesAmt |
| Management And General | $47,323 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,705 | TotalAmt |
| Program Services | $297,420 | ProgramServicesAmt |
| Management And General | $3,285 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,141 | TotalAmt |
| Program Services | $40,332 | ProgramServicesAmt |
| Management And General | $2,809 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,177 | TotalAmt |
| Management And General | $3,177 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $418,422 | TotalAmt |
| Program Services | $409,942 | ProgramServicesAmt |
| Management And General | $8,480 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,898 | TotalAmt |
| Program Services | $132,827 | ProgramServicesAmt |
| Management And General | $25,071 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| GRANT EXPENSE | $1,016,255 | $1,016,255 | |
| KITCHEN AND FOOD | $456,698 | $446,777 | $9,921 |
| STUDENT SERVICES | $277,798 | $277,798 | |
| REAL ESTATE TAXES AND F | $80,944 | $80,944 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,964 | TotalAmt |
| Program Services | $100,196 | ProgramServicesAmt |
| Management And General | $2,768 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,415,949 | TotalAmt |
| Program Services | $4,590,900 | ProgramServicesAmt |
| Management And General | $825,049 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $432,534 | BOYAmt |
| EOY | $575,185 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,077,362 | BOYAmt |
| EOY | $3,960,389 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $775,305 | BOYAmt |
| EOY | $2,903,037 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $502,112 | BOYAmt |
| EOY | $405,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,732,095 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,628,231 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,342,821 | BOYAmt |
| EOY | $7,103,864 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,529 | BOYAmt |
| EOY | $204,999 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,331,663 | BOYAmt |
| EOY | $15,152,750 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,150 | BOYAmt |
| EOY | $301,870 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $648,165 | BOYAmt |
| EOY | $378,337 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,529 | BOYAmt |
| EOY | $636,199 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,147,844 | BOYAmt |
| EOY | $1,316,406 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,477,224 | BOYAmt |
| EOY | $13,129,749 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $706,595 | BOYAmt |
| EOY | $706,595 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,183,819 | BOYAmt |
| EOY | $13,836,344 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,331,663 | BOYAmt |
| EOY | $15,152,750 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,652,525 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | 0 | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,280,798 | OtherCostOrOtherBasisAmt |
| Book Value | $1,280,798 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,716,804 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,246,099 | DepreciationAmt |
| Book Value | $5,470,705 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,192,357 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,171,621 | DepreciationAmt |
| Book Value | $20,736 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,210,531 | OtherCostOrOtherBasisAmt |
| Depreciation | $878,906 | DepreciationAmt |
| Book Value | $331,625 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $331,605 | OtherCostOrOtherBasisAmt |
| Depreciation | $331,605 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,103,864 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| AMOUNTS DUE - SUPPLEMENTARY PENSION PLAN | $204,999 |
| REFUNDABLE ADVANCE - PPP LOAN | $431,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $636,199 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THERE ARE NO UNCERTAIN TAX POSITIONS UNDER FIN 48. THE COLLEGE IS EXEMPT FROMFEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COLLEGE FOLLOWS STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE COLLEGE'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE COLLEGE'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX NBENFITS IN INCOME TAX EXPENSE. NO INTEREST OR PENALTIES WERE RECORDED DURING THE FISCAL YEAR ENDED 2020. AT JUNE 30, 2020, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Schedule M IRS990ScheduleM
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 35 | ContributionCnt |
| Noncash Contributions Rpt F990 | $26,701 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BRENDAN BERGER IS THE SON OF MILES BERGER AND NEPHEW OF BRUCE BERGER. BRUCE AND MILES ARE BUSINESS PARTNERS AT THE ROBERT TREAT HOTEL. CHARLES AND MURRAY KUSHNER ARE BROTHERS. ROBERT AND VICTOR FELZENBERG ARE BROTHERS. DARREN AND TERRANCE OVED ARE BROTHERS AND ARE PARTNERS AT OVED & OVED. ZYGMUNT AND MARK WILF ARE BROTHERS AND LEONARD WILF IS THEIR COUSINS. ERWIN FISCH IS ZYGI'S UNCLE. THEY ALL HAVE BUSINESS RELATIONSHIPS WITH ONE ANOTHER. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE RETURN IS REVIEWED BY TRUSTEES AND SIGNED BY AN AUTHORIZED SIGNER OF THE INSTITUTION. |
| FORM 990, PART VI, SECTION C, LINE 19 | NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990 PART XII LINE 3 B | ORGANIZATION IS IN THE PROCESS OF UNDERGOING AN AUDIT FOR FY 2020. AUDIT HAS NOT BEEN ISSUED YET AS A RESULT, THIS RETURN MAY REQUIRE AN AMENDMENT. |
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