2020-01-10T14:49:43-06:00 2018-06-30 061667465 PRAGER METIS CPAS LLC 99 SUNNYSIDE BLVD SUITE 101 WOODBURY NY 11797 990 2017-07-01 352392220 SEPHARDIC ACADEMY OF MANHATTAN INC SEPH 2122496391 1274 SECOND AVENUE NEW YORK NY 10021 DANIEL HARARI TREASURER 2122496391 2020-01-10 1 STUART MAYER P01342256 5169218900 2019-12-19 68.195.235.18 2020-01-10 11:37:39 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 572B3A47D565F312D903E82D633C9D62F39DBC6D 2017 2020-09-23 17:36:50Z X DANIEL HARARI 1274 SECOND AVENUE NEW YORK NY 10021 10049827 0 X SEPHARDICACADEMY.ORG X 2010 NY PRE-SCHOOL EDUCATIONAL SERVICES 11 11 54 11 -169266 -75955 2052985 7660255 1451131 2126340 0 1403 -55312 -291104 3448804 9496894 0 0 0 0 1191217 1800253 0 0 0 939197 1340736 2130414 3140989 1318390 6355905 2372681 15424420 778182 7841832 1594499 7582588 PRE-SCHOOL EDUCATIONAL SERVICES 0 0 3005669 0 2126340 PRE-SCHOOL EDUCATIONAL SERVICES 3005669 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 33 0 1 54 1 1 1 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 NY X PRAGER METIS CPAS LLC 5169218900 99 SUNNSYIDE BLVD SUITE 101 WOODBURY NY 11797 RABBI ELIE ABADIE CHAIRPERSON 2.50 X X 0 0 0 DANIEL HARARI BOARD MEMBER/TREASURER 2.50 X X 0 0 0 BERT I DWECK BOARD MEMBER 2.50 X 0 0 0 YAACOV AMAR BOARD MEMBER 2.50 X 0 0 0 DANIEL LEVY BOARD MEMBER 2.50 X 0 0 0 ELLIOT ATTIE BOARD MEMBER/TREASURER 2.50 X X 0 0 0 DEBBIE LINDENBAUM BOARD MEMBER 2.50 X 0 0 0 JENNIFER KASHANIAN BOARD MEMBER 2.50 X 0 0 0 YOSSI NASSER BOARD MEMBER 2.50 X 0 0 0 DANIELA NIDITCH BOARD MEMBER 2.50 X 0 0 0 MICHAEL RISHTY BOARD MEMBER 2.50 X 0 0 0 MICHELLE DAYAN EXECUTIVE DIRECTOR 40.00 X 83807 0 0 83807 0 0 1 0 0 0 0 388124 7272131 7660255 TUITION 611110 2126340 2126340 2126340 1403 1403 261829 431095 -169266 -169266 -169266 0 388124 121838 -121838 -121838 9496894 2126340 -169266 -120435 208539 208539 1351223 1351223 118879 118879 121612 121612 1560 1560 21586 5993 15593 82360 72360 10000 6414 985 5429 54173 50069 4104 434509 434509 5337 4500 837 13447 13447 51160 51160 46506 41328 5178 OUTSIDE SERVICES 310833 284175 26658 FOOD 96979 95621 1358 REPAIRS AND MAINTENANCE 55084 37230 17854 SUPPLIES 53465 42054 11411 107323 83872 23451 3140989 3005669 135320 0 674865 216618 57925 9689 9760 68987 15764924 1044153 87852 14720771 1000 1000 338170 1541279 69185 2372681 15424420 117858 149492 660324 613225 6548566 434500 0 96049 778182 7841832 X 1594499 7582588 1594499 7582588 2372681 15424420 X 6355905 -367816 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2958917 2958917 11803811 3336 214840 11592307 998860 829313 169547 14720771 RESIDENTIAL LEASE RESERVE 27700 SECURITY DEPOSITS PAYABLE 68349 96049 X 9928086 431192 431192 9496894 0 9496894 3939997 799008 799008 3140989 0 3140989 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION COMPLIES WITH THE PROVISION PERTAINING TO UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES BAD DEBT EXPENSES 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 GALA, PURIM, AND CHINESE AUCTION 388124 388124 121838 388124 388124 121838 121838 -121838 FORM 990, PART VI, SECTION B, LINE 11B THE RETURN WILL BE SUBMITTED FOR REVIEW FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST WITH EACH OFFICER AND DIRECTOR BY GIVING THEM A FORM TO FILL OUT IF APPLICABLE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -367,816. THE RETURN IS BEING AMENDED AS THE FINANCIAL STATEMENTS HAVE BEEN ADJUSTED. THE RETURN IS BEING AMENDED AS THE FINANCIAL STATEMENTS HAVE BEEN ADJUSTED. THE FOLLOWING FORMS HAVE BEEN ADJUSTED. FORM 990 PART X: BALANCE SHEET ACCOUNTS RECEIVABLE HAS BEEN CHANGED FROM $1,788,682 TO $9,689. PREPAID EXPENSES HAS BEEN CHANGED FROM $76,780 TO $68,987. LAND, BUILDINGS, AND EQUIPMENT COST BASIS HAS BEEN CHANGED FROM $147,011 TO $15,764,924. ACCUMULATED DEPRECIATION HAS BEEN CHANGED FROM $829,377 TO $1,044,153. NET LAND, BUILDINGS, AND EQUIPMENT HAS BEEN CHANGED FROM $147,011 TO $14,720,771. INTANGIBLE ASSETS HAS BEEN CHANGED FROM $299,139 TO $338,170. OTHER ASSETS HAS BEEN CHANGED FROM $14,876,500 TO $69,185. TOTAL ASSETS HAS BEEN CHANGED FROM $17,405,730 TO $15,424,420. ACCOUNTS PAYABLE AND ACCRUED EXPENSE HAS BEEN CHANGED FROM $171,505 TO $149,492. DEFERRED REVENUE HAS BEEN CHANGED FROM $2,057,407 TO $613,225. TOTAL LIABILITIES HAS BEEN CHANGED FROM $9,308,027 TO $7,841,832. RETAINED EARNINGS, ENDOWMENT, ACCUMULATED INCOME, OR OTHER FUNDS HAS BEEN CHANGED FROM $8,097,703 TO $7,582,588. TOTAL NET ASSETS OR FUND BALANCES HAS BEEN CHANGED FROM $8,097,703 TO $7,582,588. FORM VIII: STATEMENT OF REVENUE LINE 1C. FUNDRAISING EVENTS HAS BEEN CHANGED FROM $389,050 TO $388,124. LINE 1F. ALL OTHER CONTRIBUTIONS, GIFTS, GRANTS AND SIMILAR AMOUNTS HAS BEEN CHANGED FROM $7,269,131 TO $7,272,131. LINE 2A COLUMN (A) AND (B) HAVE BEEN CHANGED FROM $2,095,410 TO $2,126,340. LINE 2G HAS BEEN CHANGES FROM $2,357,239 TO $2,388,169. LINE 8A GROSS INCOME FROM FUNDRAISING INCOME HAS BEEN CHANGED FROM $389,050 TO $380,630. LINE 8B HAS BEEN CHANGED FROM $121,741 TO $121,838. LINE 12 COLUMN (A) HAS BEEN CHANGED FROM $9,895,082 TO $9,927,989. LINE 12 COLUMN (B) HAS BEEN CHANGED FROM $2,096,813 TO $2,127,743. LINE 12 COLUMN (D) HAS BEEN CHANGES FROM $-121,741 TO $-121,838. FORM IX: STATEMENT OF FUNCTIONAL EXPENSES LINE 11G COLUMN (A) AND COLUMN (C) HAVE BEEN CHANGED FROM $25,808 TO $0. LINE 13 COLUMN (A) HAS BEEN CHANGED FROM $54,270 TO $54,173. LINE 13 COLUMN (B) HAS BEEN CHANGED FROM $50,166 TO $50,069. LINE 16 COLUMN (A) AND (B) HAVE BEEN CHANGED FROM $456,521 TO $434,509. LINE 20 COLUMN (A) HAS BEEN CHANGED FROM $100,189 TO $112,820. LINE 20 COLUMN (B) HAS BEEN CHANGED FROM $100,034 TO $99,373. LINE 20 COLUMN (C) HAS BEEN CHANGED FROM $155 TO $13,447. LINE 22 COLUMN (A) HAS BEEN CHANGED FROM $84,398 TO $303,511. LINE 22 COLUMN (B) HAS BEEN CHANGED FROM $84,398 TO $51,160. LINE 20 COLUMN (C) HAS BEEN CHANGED FROM $0 TO $252,351. LINE 23 COLUMN (A) HAS BEEN CHANGED FROM $55,659 TO $46,506. LINE 23 COLUMN (B) HAS BEEN CHANGED FROM $50,481 TO $41,328. LINE 24A HAS BEEN CHANGED FROM OUTSIDE SERVICES TO BAD DEBT EXPENSE IN THE AMOUNT OF $367,816. LINE 25 COLUMN (A) HAS BEEN CHANGED FROM $3,391,878 TO $3,939,900. LINE 25 COLUMN (B) HAS BEEN CHANGED FROM $3,164,668 TO $3,472,858. LINE 25 COLUMN (C) HAS BEEN CHANGED FROM $227,210 TO $467,042.