2017-05-15T16:08:53-05:00 2016-06-30 341883473 CBIZ MHM LLC 1065 AVENUE OF THE AMERICAS NEW YORK NY 10018 990 2015-07-01 112107335 HEBREW ACADEMY FOR SPECIAL CHILDRENINC HEBR 7186865900 1318 60TH STREET BROOKLYN NY 11219 BERNARD KAHN CHIEF EXECUTIVE OFFICER 7186565900 2017-05-15 1 SCOTT J GOLDBERG 2127905700 2015 2021-01-29 14:40:06Z BERNARD KAHN 1318 60TH STREET BROOKLYN NY 11219 33969330 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 AND A SCHOOL/SUMMER CAMP AS WELL AS HOME BASED SERVICES. 9 9 1407 0 0 0 2706200 1416958 34152117 30683251 2149 1251226 13741 600972 36874207 33952407 454251 0 0 0 26879638 24273335 43005 0 46051 10058795 8811528 37435689 33084863 -561482 867544 15747743 20925556 15836207 20146476 -88464 779080 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 AND A SCHOOL/SUMMER CAMP AS WELL AS HOME BASED SERVICES. 0 0 20453165 21702778 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. 6058171 6575692 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. SUMMER CAMP PROGRAM, EARLY INTERVENTION CLASSROOM BASED PROGRAM,611/619 GRANTS AND DAY CARE - DISCONTINUED OPERATION. 2148705 2404781 2148705 2404781 28660041 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 1 237 0 1 1407 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 1 0 NY X X YOSEF ELBAUM 7186865900 1318 60TH STREET BROOKLYN NY 11219 SIMCHA LEFKOWITZ TRUSTEE 2.00 X 0 0 0 JEREMY STRAUSS TRUSTEE 5.00 X 0 0 0 DAVID FULD TRUSTEE 2.00 X 0 0 0 DANNY BUTLER TRUSTEE 3.00 X 0 0 0 RAFI KNEPLER TRUSTEE 2.00 X 0 0 0 ABE MORDOWITZ SECRETARY 5.00 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 BERNARD KAHN CEO 37.50 X 369350 0 23803 PEREL KAUFMAN CONTROLLER 37.50 X 116217 0 18552 PAULA DAVIS CHIEF SCHOOL ADMINISTRATOR 37.50 X 197459 0 25149 SUSAN SLATER DIRECTOR - CLINICAL AND EDUCATIONAL SERVICES 37.50 X 192820 0 46754 GISELLE BRAUNFELD CLINICAL COORDINATOR 37.50 X 147945 0 44631 MARINA FLIT SPECIAL EDUCATION ITINERANT TEACHER 37.50 X 119438 0 10919 SHOSHANA RYBAK DIRECTOR OF PSYCOLOGICAL SERVICES 37.50 X 144148 0 27939 NADEZHDA SHEYER SPECIAL EDUCATION ITINERANT TEACHER 37.50 X 115046 0 10266 1402423 0 208013 12 0 1 0 THERAPEUTIC SERVICES INC 2409 AVENUE K BROOKLYN NY 11210 THERAPY SERVICES 1458149 SYNERGY REHAB PTOTSLP PLLC 1979 MARCUS AVENUE- SUITE 210 LAKE SUCCESS NY 11042 THERAPY SERVICES 315071 THERAPEUTIC RESPHTHLLP 36-36 33RD ST LONG ISLAND CITY NY 11106 THERAPY SERVICES 302778 NPORT PLLC PO BOX 504884 ST LOUIS MO 63150 THERAPY SERVICES 290971 ROGERS & CO TECHNOLOGY CONSULTANTS LLC 125 JERICHO TURNPIKE- SUITE 200 JERICH NY 11753 CFO AND ACCOUNTING SERVICES 224928 11 106940 776598 533420 1416958 PROGRAM SERVICES 611600 30683251 30683251 30683251 226 226 591422 0 591422 591422 591422 1251000 0 1251000 1251000 1251000 16923 106940 16923 0 INCOME FROM JOINT VENTURE 900099 9550 9550 9550 33952407 30683251 0 1852198 780735 136874 643861 19026401 18078824 909484 38093 717213 633971 83242 1867137 1678087 189050 1881849 1732993 145943 2913 83329 83329 360278 360278 215024 129809 85215 34256 27745 6511 843008 720772 122236 12936 11602 1334 105159 67505 37654 593614 75343 518271 662005 363509 298496 358725 14690 344035 THERAPIST AND OTHER REL 3741395 3741395 MISCELLANEOUS 572966 276540 296426 PROGRAMMATIC SUPPLIES 298682 239065 59617 NON-DIRECT PROGRAMMATIC 196889 196889 733262 534428 193789 5045 33084863 28660041 4378771 46051 907388 506530 2957 3494976 6575668 2452690 359538 191422 24224976 14000663 9925243 10224313 860947 776394 196694 198539 15747743 20925556 2236391 5056793 1491219 9139045 9390814 2969552 5698869 15836207 20146476 X -88464 779080 -88464 779080 15747743 20925556 867544 0 X X 0 1 X 1 0 X 34374006 34852961 36514945 36858317 1416958 144017187 34374006 34852961 36514945 36858317 1416958 144017187 144017187 27704 19436 4553 2149 591648 645490 704772 898608 13741 9550 1626671 146289348 0.98450 0.98550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000000 1000000 1500000 4950 4950 250000 250000 375000 2038847 2038847 18240051 10484440 7755611 3946078 3516223 429855 10224313 LINE OF CREDIT 4369551 BANK OVERDRAFT 1329318 5698869 X PART X, LINE 2: HASC BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. MANAGEMENT BELIEVES THAT ITS NONPROFIT STATUS WOULD BE SUSTAINED UPON EXAMINATION. 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 DERECOGNITION, 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 POSITION AT JUNE 30, 2016. MARATHON 59931 59931 SIMCHATON 33425 18343 15082 15082 1 30507 28666 1841 1841 123863 106940 16923 15082 1841 16923 0 X X X X 0 0 0 0 0 0 0 0 0 BERNARD KAHN CEO 369350 0 0 0 0 0 22816 0 987 0 393153 0 0 0 PAULA DAVIS CHIEF SCHOOL ADMINISTRATOR 197459 0 0 0 0 0 16658 0 8491 0 222608 0 0 0 SUSAN SLATER DIRECTOR - CLINICAL AND EDUCATIONAL 192820 0 0 0 0 0 16841 0 29913 0 239574 0 0 0 GISELLE BRAUNFELD CLINICAL COORDINATOR 147945 0 0 0 0 0 14480 0 30151 0 192576 0 0 0 SHOSHANA RYBAK DIRECTOR OF PSYCOLOGICAL SERVICES 144148 0 0 0 0 0 12664 0 15275 0 172087 0 0 0 SAMUEL KAHN FAMILY MEMBER 16546 EMPLOYEE COMPENSATION 0 SUSAN ISHAKIS FAMILY MEMBER 40760 EMPLOYEE COMPENSATION 0 GILDA TODER FAMILY MEMBER 70442 EMPLOYEE COMPENSATION 0 MIRIAM STERN FAMILY MEMBER 17850 EMPLOYEE COMPENSATION 0 DEBORAH KAHN FAMILY MEMBER 8360 EMPLOYEE COMPENSATION 0 NINA BRAUN FAMILY MEMBER 15292 EMPLOYEE COMPENSATION 0 WEISER MAZARS LLP FAMILY MEMBER 14832 INDEPENDENT CONTRACTOR COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION OUTSOURCED THE CFO SERVICE TO ROGERS & COMPANY TECHNOLOGY CONSULTANTS, LLC. FORM 990, PART VI, SECTION B, LINE 11 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 HAS HIRED AN INDEPENDENT ACCOUNTANT TO REVIEW AT LEAST TRI-ANNUALLY THE COMPENSATION OF THEIR MANAGEMENT TEAM IN FISCAL YEAR 2015.THE INDEPENDENT ACCOUNTANT HAS REVIEWED THEIR MANAGEMENT TEAM'S COMPENSATION. HASC EXPECTS TO REVIEW THE MANAGEMENT TEAM'S COMPENSATION AGAIN IN FISCAL YEAR 2016. 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 SINCE THE PRIOR YEAR. MKSA LLC 1318 60TH STREET BROOKLYN NY 11219 464218259 ADMINISTER EARLY INTERVENTION AND SPECIAL EDUCATION NY HASC INC RELATED 0 1 1.00000 BAIS MALKA HASC LLC 55 OLD TURNPIKE RD STE 209 NANUET NY 45201 471105432 REAL ESTATE HOLDING COMPANY NY BAIS MALKA INC SECTIONS 512-514 0 0 0.32000 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 MKSA LLC D 2422690 CASH MKSA LLC O 243177 ALLOCATION OF PAYROLL COSTS AND F MKSA LLC P 438043 ALLOCATION OF COSTS BASED ON PERC MKSA LLC Q 486554 ALLOCATION OF SALARIES BASED ON H BAIS MALKA HASC LLC K 142800 LEASE/ACCRUAL BAIS MALKA HASC LLC S 94400 CASH