RABBINICAL COLLEGE OF TELSHE INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: RABBINICAL COLLEGE OF TELSHE INC (EIN 34-0801310)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2016-05-11
IRS object ID: 201641329349302114
Schema version: 2014v6.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-11T11:11:43-05:00	ReturnTs
Tax Period End	2015-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	113360065	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ROTH & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1428 36TH STREET SUITE 200	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11218	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	340801310	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RABBINICAL COLLEGE OF TELSHE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RABB	BusinessNameControlTxt
Phone	4409435300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28400 EUCLID AVENUE	AddressLine1Txt
City	WICKLIFFE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44092	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID GOLDBERG	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4409435300	PhoneNum
Signature	2016-03-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ZACHARIA WAXLER	PreparerPersonNm
PTIN	P00502633	PTIN
Phone	7182361600	PhoneNum
Preparation	2016-05-04	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-08-17 19:52:53Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVID GOLDBERG	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28400 EUCLID AVENUE	AddressLine1Txt
City	WICKLIFFE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44092	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,343,385	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.TELSHEYESHIVA.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1941	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	OPERATION OF A POST-SECONDARY INSTITUTION OFFERING ADVANCED RABBINICAL EDUCATION AS WELL AS A HIGH-SCHOOL PREPARATORY PROGRAM.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	134	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,334,362	PYContributionsGrantsAmt
CY Contributions Grants	$2,482,047	CYContributionsGrantsAmt
PY Program Service Revenue	$2,475,239	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,815,706	CYProgramServiceRevenueAmt
PY Investment Income	$44,095	PYInvestmentIncomeAmt
CY Investment Income	-$21,403	CYInvestmentIncomeAmt
PY Other Revenue	-$150,277	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,703,419	PYTotalRevenueAmt
CY Total Revenue	$5,276,350	CYTotalRevenueAmt
PY Grants And Similar Paid	$1,369,978	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,560,521	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,107,044	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,155,381	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$62,598	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$440,106	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,307,127	PYOtherExpensesAmt
CY Other Expenses	$1,478,153	CYOtherExpensesAmt
PY Total Expenses	$4,846,747	PYTotalExpensesAmt
CY Total Expenses	$5,194,055	CYTotalExpensesAmt
PY Revenues Less Expenses	$856,672	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$82,295	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,958,959	TotalAssetsBOYAmt
Total Assets EOY	$3,685,006	TotalAssetsEOYAmt
Total Liabilities BOY	$1,990,024	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,621,202	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,968,935	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,063,804	NetAssetsOrFundBalancesEOYAmt
Mission	OPERATION OF A POST-SECONDARY INSTITUTION OFFERING ADVANCED RABBINICAL EDUCATION AS WELL AS A HIGH-SCHOOL PREPARATORY PROGRAM.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$4,378,234	ExpenseAmt
Grant	$1,560,521	GrantAmt
Revenue	$2,815,706	RevenueAmt
Desc	OPERATION OF THE HIGH-SCHOOL AND POST-SECONDARY INSTITUTION OFFERING HIGH-SCHOOL AND ADVANCED RABBINICAL EDUCATION.	Desc
Total Program Service Expenses	$4,378,234	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
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	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	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	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	18	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	134	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	CA	ForeignCountryCd
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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	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	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEVEN RIVKIN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4409435300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28400 EUCLID AVE	AddressLine1Txt
City	WICKLIFFE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44092	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ROBERT KLEIN
CHAIRMAN OF THE BOARD	2.00	Yes (X)	Yes (X)	$0	$0	$0
RABBI DAVID GOLDBERG
PRESIDENT	40.00	Yes (X)	Yes (X)	$64,998	$0	$13,950
RABBI AHRON LEVITANSKY
BOARD MEMBER	40.00	Yes (X)		$50,797	$0	$41,828
RABBI SHOLOM SHAPIRO
SECRETARY	40.00	Yes (X)	Yes (X)	$56,340	$0	$13,635
RABBI ANSHEL HELMAN
TREASURER	40.00	Yes (X)	Yes (X)	$10,766	$0	$36,681
RABBI AVRAHAM LEVIN
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
REUVEN DESSLER
BOARD MEMBER	0.00	Yes (X)		$0	$0	$0
JACOB KOVAL
BOARD MEMBER	0.00	Yes (X)		$0	$0	$0
DAVID BODNER
BOARD MEMBER	0.00	Yes (X)		$0	$0	$0
JOSEF DAVIS
BOARD MEMBER	0.00	Yes (X)		$0	$0	$0
SHLOMO RECHNITZ
BOARD MEMBER	0.00	Yes (X)		$0	$0	$0
RALPH HERZKA
BOARD MEMBER	0.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$182,901	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$106,094	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
Fundraising	$539,157	FundraisingAmt
Government Grants	$163,570	GovernmentGrantsAmt
All Other Contributions	$1,779,320	AllOtherContributionsAmt
Noncash Contributions	$147,911	NoncashContributionsAmt
Total Contributions	$2,482,047	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION INCOME	611710	$2,515,186	$2,515,186
FACULTY HOUSING RENT	611710	$300,520	$300,520

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,815,706	TotalProgramServiceRevenueAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$21,403	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$21,403	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$21,403	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$21,403	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$45,632	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$539,157	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$45,632	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,276,350	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,794,303	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$35,296	TotalAmt
Program Services	$35,296	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,525,225	TotalAmt
Program Services	$1,525,225	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$346,150	TotalAmt
Program Services	$346,150	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,697,944	TotalAmt
Program Services	$1,363,015	ProgramServicesAmt
Management And General	$199,335	ManagementAndGeneralAmt
Fundraising	$135,594	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$34,713	TotalAmt
Program Services	$27,719	ProgramServicesAmt
Management And General	$6,994	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$76,574	TotalAmt
Program Services	$34,725	ProgramServicesAmt
Management And General	$32,324	ManagementAndGeneralAmt
Fundraising	$9,525	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$5,855	TotalAmt
Management And General	$5,855	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$37,789	TotalAmt
Management And General	$37,789	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$54,732	TotalAmt
Management And General	$54,732	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,322	TotalAmt
Program Services	$2,322	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$37,358	TotalAmt
Program Services	$10,074	ProgramServicesAmt
Management And General	$14,209	ManagementAndGeneralAmt
Fundraising	$13,075	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$247,931	TotalAmt
Program Services	$223,931	ProgramServicesAmt
Management And General	$12,000	ManagementAndGeneralAmt
Fundraising	$12,000	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$14,537	TotalAmt
Program Services	$6,645	ProgramServicesAmt
Fundraising	$7,892	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$69,152	TotalAmt
Program Services	$61,478	ProgramServicesAmt
Management And General	$3,897	ManagementAndGeneralAmt
Fundraising	$3,777	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
FOOD EXPENSE	$320,081	$320,081
BAD DEBT EXPENSE	$250,500	$250,500
REPAIRS AND MAINTENANCE	$133,969	$130,613	$1,678	$1,678
SPECIAL EVENTS	$114,886			$114,886

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$189,041	TotalAmt
Program Services	$40,460	ProgramServicesAmt
Management And General	$6,902	ManagementAndGeneralAmt
Fundraising	$141,679	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,194,055	TotalAmt
Program Services	$4,378,234	ProgramServicesAmt
Management And General	$375,715	ManagementAndGeneralAmt
Fundraising	$440,106	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$168,834	BOYAmt
EOY	$789,930	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$46,661	BOYAmt
EOY	$13,033	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$993,862	BOYAmt
EOY	$109,356	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$867,260	BOYAmt
EOY	$689,112	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$50,760	BOYAmt
EOY	$18,710	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$4,686,320	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,715,457	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,782,772	BOYAmt
EOY	$1,970,863	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$48,810	BOYAmt
EOY	$39,591	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$54,411	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,958,959	BOYAmt
EOY	$3,685,006	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,356,008	BOYAmt
EOY	$1,142,819	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$232,375	BOYAmt
EOY	$232,383	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$20,000	BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$381,641	BOYAmt
EOY	$246,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,990,024	BOYAmt
EOY	$1,621,202	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,377,137	BOYAmt
EOY	$1,447,017	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$577,749	BOYAmt
EOY	$602,738	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,049	BOYAmt
EOY	$14,049	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,968,935	BOYAmt
EOY	$2,063,804	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,958,959	BOYAmt
EOY	$3,685,006	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$82,295	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$12,574	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$14,049	BeginningYearBalanceAmt
Contributions	$549,749	ContributionsAmt
End Year Balance	$563,798	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$641,102	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$77,304	InvestmentEarningsOrLossesAmt
Other Expenditures	$549,749	OtherExpendituresAmt
End Year Balance	$14,049	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$575,018	BeginningYearBalanceAmt
Investment Earnings Or Losses	$66,084	InvestmentEarningsOrLossesAmt
End Year Balance	$641,102	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$612,067	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$37,049	InvestmentEarningsOrLossesAmt
End Year Balance	$575,018	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$462,201	BeginningYearBalanceAmt
Investment Earnings Or Losses	$149,866	InvestmentEarningsOrLossesAmt
End Year Balance	$612,067	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.02500	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.97500	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$492,363	InvestmentCostOrOtherBasisAmt
Book Value	$492,363	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$3,305,445	InvestmentCostOrOtherBasisAmt
Depreciation	$2,614,912	DepreciationAmt
Book Value	$690,533	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$118,198	InvestmentCostOrOtherBasisAmt
Depreciation	$67,591	DepreciationAmt
Book Value	$50,607	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$770,314	InvestmentCostOrOtherBasisAmt
Depreciation	$32,954	DepreciationAmt
Book Value	$737,360	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,970,863	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$5,310,327	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$12,574	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$12,574	RevenueNotReportedAmt
Revenue Subtotal	$5,297,753	RevenueSubtotalAmt
Other Revenues Not Included	-$21,403	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$21,403	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,276,350	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,194,052	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$5,194,052	ExpensesSubtotalAmt
Other Expenses Not Included	$3	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$3	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,194,055	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS TO PROVIDE AN ADDITIONAL SOURCE OF REVENUE WITHIN THE RESTRICTIONS OF EACH FUND.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	REALIZED LOSS ON RETIREMENT OF BOND -21,403.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	ROUNDING 3.

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	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	POLICY IS PUBLISHED BY AN ADVERTIZEMENT IN THE CLEVELAND JEWISH NEWS
SCHEDULE E, PART I, LINE 6	THE ORGANIZATION IS AN ACCREDITED INSTITUTION OF HIGHER LEARNING AND IS A PARTICIPANT IN THE FEDERAL STUDENT AID PROGRAMS. ADDITIONALLY, AS A NON-PUBLIC SCHOOL, VARIOUS GRANTS ARE PROVIDED TO REIMBURSE SOME OF THE ORGANIZATION'S ADMINISTRATIVE COSTS.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	NORTH AMERICA	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	FUNDRAISING	TypeOfActivitiesConductedTxt
Specific Services Provided	NONE	SpecificServicesProvidedTxt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$0	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$0	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE F, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	ORGANIZATION'S ACTIVITIES IN CANADA CONSIST OF FUNDRAISING OPERATIONS AND ARE LARGELY PERFORMED BY A VOLUNTEER. AN EMPLOYEE VISITS ANNUALLY AT MINIMAL COST.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	ANNUAL DINNER	Event1Nm
Gross Receipts Event1	$584,789	GrossReceiptsEvent1Amt
Charitable Contri Event1	$539,157	CharitableContriEvent1Amt
Gross Revenue Event1	$45,632	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$7,957	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$32,534	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$37,675	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$84,283	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$584,789	GrossReceiptsTotalAmt
Charitable Contributions Tot	$539,157	CharitableContributionsTotAmt
Gross Revenue Total Events	$45,632	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$7,957	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$32,534	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$37,675	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$84,283	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$162,449	DirectExpenseSummaryEventsAmt
Net Income Summary	-$116,817	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
MATAN B'SAYSER
3528 BLANCHE AVE	CLEVELAND	OH	44118	341577230	501(C)(3)	$21,296	RABBINICAL EDUCATION ASSISTANCE
CONGREGATION TIFERES AVIGDOR
2460 BISHOP RD	WICKLIFFE	OH	44092	203865985	501(C)(3)	$14,000	RABBINICAL EDUCATION ASSISTANCE

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS PROVIDED TO STUDENTS	GrantTypeTxt
Recipient	167	RecipientCnt
Non Cash Assistance	$1,525,225	NonCashAssistanceAmt
Non Cash Assistance	TUITION REDUCTION	NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	A MEMBER OF THE ORGANIZATION'S ADMINISTRATIVE STAFF MONITERS ALL GRANT DISBURSEMENTS.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	A LEVITANSKY	PersonNm
Relationship With Org	BOARD MEMBER/OFFICER	RelationshipWithOrgTxt
Loan Purpose	ORGANIZATIONAL ASSISTANCE	LoanPurposeTxt
Loan To Organization	Yes (X)	LoanToOrganizationInd
Original Principal	$232,383	OriginalPrincipalAmt
Balance Due	$232,383	BalanceDueAmt
Default	0	DefaultInd
Board Or Committee Approval	0	BoardOrCommitteeApprovalInd
Written Agreement	0	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$232,383	TotalBalanceDueAmt

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$2,313	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Real Estate Commercial RealEstateCommercialGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$115,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	FIXED ASSET ADDITIONS	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$30,598	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	1	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	JACOB KOVAL AND REUVEN DESSLER HAVE AN ESTABLISHED BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 4	IN JANUARY 2015 THE BOARD OF TRUSTEES VOTED AND ADOPTED A RESTATEMENT OF THE CORPORATE BY-LAWS.
FORM 990, PART VI, SECTION B, LINE 11	A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION PACKAGES FOR ITS DIRECTORS, OFFICERS AND TOP MANAGEMENT.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ALL GOVERNING DOCUMENTS AND REPORTS REQUIRED TO BE PUBLICALLY DISCLOSED ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION'S MAILING ADDRESS.