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      <ReconcilationRevenueExpenses>-104161</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>false</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="12000229" softwareVersion="2012v2.0">
      <School170b1Aii>X</School170b1Aii>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="12000229" softwareVersion="2012v2.0">
      <Land>
        <OtherCostOrOtherBasis>205400</OtherCostOrOtherBasis>
        <BookValue>205400</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>826544</OtherCostOrOtherBasis>
        <Depreciation>246531</Depreciation>
        <BookValue>580013</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>28109</OtherCostOrOtherBasis>
        <Depreciation>8734</Depreciation>
        <BookValue>19375</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>71904</OtherCostOrOtherBasis>
        <Depreciation>71904</Depreciation>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>33667</OtherCostOrOtherBasis>
        <Depreciation>7023</Depreciation>
        <BookValue>26644</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>831432</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>NET INTANGIBLE ASSETS</Description>
        <BookValue>13352</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>Due from AFFILIATE</Description>
        <BookValue>304107</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>317459</TotalBookValueOtherAssets>
      <TotRevenueEtcAuditedFinclStmt>218732</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>218732</RevenueSubtotal>
      <OtherRevenuesNotIncluded>-49138</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>-49138</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>169594</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>322893</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>49138</OtherExpensesIncluded>
      <ExpensesNotRptdF990>49138</ExpensesNotRptdF990>
      <ExpensesSubtotal>273755</ExpensesSubtotal>
      <TotalExpensesPerForm990>273755</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>Part XII, Line 2d</Identifier>
        <ReturnReference>Part XII, Line 2d: Other expenses and losses per audited F/S</ReturnReference>
        <Explanation>RENTAL EXPENSES $49138</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="IRS990ScheduleE" softwareId="12000229" softwareVersion="2012v2.0">
      <NondiscriminatoryPolicyStmt>true</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>true</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>true</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>true</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>true</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>true</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>true</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>false</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>false</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>false</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>false</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>false</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>false</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>false</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>false</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>true</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>false</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>true</ComplianceWithRevProc7550>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="12000229" softwareVersion="2012v2.0">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>AVAILABLE UPON REQUEST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11b: Form 990 Review Process</ReturnReference>
        <Explanation>REVIEWED WITH PRESIDENT AND SEC/TREAS BEFORE FILING</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR" softwareId="12000229" softwareVersion="2012v2.0">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>bais yaakov academy</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1213 elm avenue</AddressLine1>
          <City>brooklyn</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </AddressUS>
        <EIN>113122562</EIN>
        <PrimaryActivities>EDUCATIONAL INSTITUTION K THRU 12</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501 C 3</ExemptCodeSection>
        <PublicCharityStatus>PUBLIC CHARITY</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>congregation bnos yehudah</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1213 elm avenue</AddressLine1>
          <City>brooklyn</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </AddressUS>
        <EIN>113160436</EIN>
        <PrimaryActivities>PLACE OF WORSHIP</PrimaryActivities>
        <LegalDomicileState>NY</LegalDomicileState>
        <ExemptCodeSection>501 c 3</ExemptCodeSection>
        <PublicCharityStatus>PUBLIC CHARITY</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>