2016-05-13T15:20:50-05:00 2015-06-30 341883473 CBIZ MHM LLC 1065 AVENUE OF THE AMERICAS NEW YORK NY 10018 990 2014-07-01 112107335 HEBREW ACADEMY FOR SPECIAL CHILDRENINC HEBR 7186865900 1318 60TH STREET BROOKLYN NY 11219 BERNARD KAHN CHIEF EXECUTIVE OFFICER 7186565900 2016-05-13 1 SCOTT J GOLDBERG P01486877 2127905700 2014 2016-08-17 19:52:53Z X BERNARD KAHN 1318 60TH STREET BROOKLYN NY 11219 37182720 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 1359 0 0 0 2864467 2706200 33650478 34152117 4553 2149 0 13741 36519498 36874207 361481 454251 0 0 26568310 26879638 41911 43005 1247795 10257235 10058795 37228937 37435689 -709439 -561482 17653355 15747743 17180337 15836207 473018 -88464 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 22340806 22688140 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. 6772716 6525595 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. 4790025 454251 4938382 SUMMER CAMP PROGRAM, EARLY INTERVENTION CLASSROOM BASED PROGRAM, 611/619 GRANTS AND DAY CARE. 33903547 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 1 0 0 1 230 0 1 1359 1 0 0 0 0 1 1 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 1 1 1 1 1 1 1 1 1 0 NY X X ERIC ROGERS 7186865900 1318 60TH STREET BROOKLYN NY 11219 SIMCHA LEFKOWITZ TRUSTEE 2.00 X 0 0 0 JEREMY STRAUSS TRUSTEE 5.00 X 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 X 0 0 0 SHIMON FRIEDMAN TREASURER 2.00 X X 0 0 0 SHLOMO PERL TRUSTEE 2.00 X 0 0 0 BARUCH HERTZ CHAIRMAN 10.00 X X 0 0 0 BERNARD KAHN CHIEF EXECUTIVE OFFICER 37.50 X 271066 0 43715 SUSAN J SLATER CLINICAL DIRECTOR 37.50 X 175901 0 61220 PAULA DAVIS CHIEF SCHOOL ADMINISTRATOR 37.50 X 179905 0 40953 SHOSHANA RYBACK DIRECTOR OF PSCHYCOLOGY 36.00 X 131381 0 43622 GISELLE BRAUNFELD SPEECH THERAPIST 40.00 X 154960 0 55487 SOLOMON STERN COMMUNITY RELATION 35.00 X 115576 0 48254 NADEZHDA SHEYER TEACHER 40.00 X 126863 0 23026 MARINA FLIT TEACHER 40.00 X 111598 0 16556 1267250 0 332833 8 0 1 0 TSI SERVICES INC 2409 AVENUE K BROOKLYN NY 11210 THERAPY SERVICES 1237013 NPORT PLLC PO BOX 504884 ST LOIS MO 63150 THERAPY SERVICES 284678 SYNERGY REHAB PTOTSLP PPLC 1664 EAST 14TH STREET BROOKLYN NY 11229 THERAPY SERVICES 283993 THERAPUTIC RESOURCES 36-36 33RD ST LONG ISLAND CITY NY 11106 THERAPY SERVICES 207096 ORCHARD GROUP DEVELOPERS 4 TOKAY LANE MONSEY NY 10952 CONSTRUCTION 173560 5 710329 789438 1206433 2706200 PROGRAM SERVICES 611600 31663812 31663812 CAMP REVENUE 900099 2488305 2488305 34152117 2149 2149 308513 710329 308513 0 INCOME FROM JOINT VENTURE 900099 13741 13741 13741 36874207 34152117 0 15890 454251 454251 1004549 924185 70319 10045 21192708 19475283 1439474 277951 975032 895922 66038 13072 1674281 1538607 113736 21938 2033068 1868389 138249 26430 57470 15115 42355 110534 29070 81464 43005 43005 354134 93137 260997 248113 50863 25556 171694 316789 114027 75943 126819 188179 144710 41399 2070 721775 663311 49081 9383 153202 131294 21908 175441 147342 19573 8526 601392 552679 40895 7818 882204 833594 46757 1853 331787 304912 22562 4313 THERAPIST AND OTHER REL 3847759 3847759 FOOD 574114 555742 13205 5167 PROGRAMMATIC SUPPLIES 567087 567087 EQUPMENT LEASING 386482 340104 25508 20870 542333 356164 96052 90117 37435689 33903547 2284347 1247795 2594913 907388 2601 2957 13655 0 4200619 3494976 404481 359538 23018143 13092900 10017975 9925243 860947 419111 196694 17653355 15747743 5324977 2236391 803449 1491219 9362732 9139045 1689179 2969552 17180337 15836207 X 159363 -88464 313655 0 473018 -88464 17653355 15747743 -561482 0 X X 0 1 X 1 0 X 34185588 34374006 34852961 36514945 36858317 176785817 34185588 34374006 34852961 36514945 36858317 176785817 176785817 19968 27704 19436 4553 2149 73810 907693 704772 898608 13741 2524814 179384441 0.98550 0.98370 X 1000000 1000000 1500000 4950 4950 250000 250000 375000 1916249 1916249 16697182 9749822 6947360 3856468 3343078 513390 548244 548244 9925243 INVESTMENT IN JOINT VENTURE 860947 C 860947 LINE OF CREDIT 2969552 2969552 X 42537490 6117534 6117534 36419956 454251 454251 36874207 43053174 6071736 6071736 36981438 454251 454251 37435689 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, 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: OPERATING REVENUE OF RELATED ENTITY (MKSA,LLC) INCLUDED IN CONSOLIDATED 6,117,534. FINANCIAL STATEMENTS BUT NOT INCLUDED IN THE TAX RETURN PART XI, LINE 4B - OTHER ADJUSTMENTS: CAMP REVENUE SHOWN ON FINANCIAL STATEMENTS NET OF SCHOLARSHIP ALLOWANCE 454,251. PART XII, LINE 2D - OTHER ADJUSTMENTS: OPERATING EXPENSE OF RELATED ENTITY (MKSA,LLC) INCLUDED IN CONSOLIDATED 6,071,736. FINANCIAL STATEMENTS BUT NOT INCLUDED IN THE TAX RETURN PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP ALLOWANCE 454,251. X X 0 CRTM CORP 753 VANDAN ST VALLEY STREAM NY 11581 TELEFUND 0 66194 43005 23189 66194 43005 23189 NY CONCERT 847432 538919 308513 124579 40456 143478 MARATHON 11665 11665 1 159745 159745 1018842 710329 308513 124579 40456 143478 308513 0 0 SCHOLARSHIPS 135 454251 GRANTMAKER'S DESCRIPTION OF HOW GRANTS ARE USED AT THE ANNUAL MEETING THE SCHOLARSHIP COMMITTEE REVIEWS EACH STUDENTS INDIVIDUAL NEEDS AND THE FAMILIES' MONETARY NEEDS. BASED ON THESE TWO CRITERIA, THE SCHOLARSHIP WILL BE AWARDED. X X X X X X 0 0 0 0 0 0 0 0 0 BERNARD KAHN CHIEF EXECUTIVE OFFICER 271066 0 0 0 0 0 42720 0 995 0 314781 0 0 0 SUSAN J SLATER CLINICAL DIRECTOR 175901 0 0 0 0 0 32901 0 28319 0 237121 0 0 0 PAULA DAVIS CHIEF SCHOOL ADMINISTRATOR 179905 0 0 0 0 0 31924 0 9029 0 220858 0 0 0 SHOSHANA RYBACK DIRECTOR OF PSCHYCOLOGY 131381 0 0 0 0 0 24629 0 18993 0 175003 0 0 0 GISELLE BRAUNFELD SPEECH THERAPIST 154960 0 0 0 0 0 27168 0 28319 0 210447 0 0 0 SOLOMON STERN COMMUNITY RELATION 115576 0 0 0 0 0 29261 0 18993 0 163830 0 0 0 SAMUEL KAHN FAMILY MEMBER 33742 EMPLOYEE COMPENSATION 0 SUSAN ISHAKIS FAMILY MEMBER 30752 EMPLOYEE COMPENSATION 0 GILDA TODER FAMILY MEMBER 68809 EMPLOYEE COMPENSATION 0 MIRIAM STERN FAMILY MEMBER 13533 EMPLOYEE COMPENSATION 0 ETHAN KAHN LLC FAMILY MEMBER 17070 FINANCIAL CONSULTING 0 SCANTRONIX FAMILY MEMBER 3978 INDEPENDENT CONTRACTOR COMPENSATION 0 DEBORAH KAHN FAMILY MEMBER 17047 EMPLOYEE COMPENSATION 0 NATIONAL DIVERSIFIED FAMILY MEMBER 17663 INDEPENDENT CONTRACTOR COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION OUTSOURCED THE CFO SERVICE TO ROGERS & COMPANY FORM 990, PART VI, SECTION B, LINE 11 A DRAFT COPY OF THE FORM 990 IS SENT AND OR EMAILED TO ALL BOARD MEMBERS. QUESTIONS, IF ANY, ARE THEN BROUGHT TO THE CFO FOR CLARIFICATION. ONCE ALL QUESTIONS ARE ADDRESSED THE FORM 990 IS FILED 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 2013.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 ADMINISTER EARLY INTERVENTION AND SPECIAL EDUCATION NY SECTIONS 512-514 0 0 0.32000 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 MKSA LLC D 1702784 CASH BAIS MALKA HASC LLC B 860947 CASH BAIS MALKA HASC LLC N 39936 CASH