2014-11-12T10:15:08-06:00 2013-12-31 113360065 ROTH & COMPANY LLP 1428 36TH STREET SUITE 200 BROOKLYN NY 11218 990 2013-01-01 133548993 AISH HATORAH NEW YORK INC AISH 2129219090 313 W83RD STREET NEW YORK NY 10024 KENNETH GREENMAN 2129219090 2014-11-15 true ZACHARIA WAXLER P00502633 7182361600 2014-11-12 2013 2015-11-30 17:44:51Z X KENNETH GREENMAN 313 W 83RD STREET NEW YORK NY 10024 6880373 false X WWW.AISHNY.COM X 1989 NY THE ORGANIZATION WAS ESTABLISHED TO BROADEN THE KNOWLEDGE OF JEWISH INDIVIDUALS TO THEIR HERITAGE THE ORGANIZATION PROVIDES SEMINARS AND COURSES IN JEWISH HISTORY AND THE TORAH AND SPONSORS EDUCATIONAL TRIPS. 8 7 60 200 0 4691507 3677365 864001 892501 85706 124044 22633 173750 5663847 4867660 842010 1005361 0 2878557 2174145 0 598881 2743325 2774287 6463892 5953793 -800045 -1086133 4731445 3646681 60293 167561 4671152 3479120 THE ORGANIZATION WAS ESTABLISHED TO BROADEN THE KNOWLEDGE OF JEWISH INDIVIDUALS TO THEIR HERITAGE THE ORGANIZATION PROVIDES SEMINARS AND COURSES IN JEWISH HISTORY AND THE TORAH AND SPONSORS EDUCATIONAL TRIPS. false false 4284028 1005361 OUR OBJECTIVE IS TO MAKE PEOPLE AWARE OF THEIR JEWISH HERITAGE. TOPICS SUCH AS COURSES IN JEWISH HISTORY AND COURSES IN THE TORAH, BROADEN THEIR KNOWLEDGE OF JUDAISM. IN ADDITION TO PROGRAMS AND SEMINARS, THE ORGANIZATION HAS SPONSORED STUDENT TRIPS TO STUDY IN ISRAEL AND TO EUROPE TO STUDY THE HOLOCAUST. 4284028 true true false false false false false false false false true false false false false false false false true false false true false false false false false true true true false true false false false false false false false false false false false false false false false true 22 0 true 60 true false false false false false false false false false false false false false false X 8 7 true false false true false false false true true false true true true true true true true true true true false NY X AISH HATORAH NEW YORK INC 2129219090 313 W 83RD STREET NEW YORK NY 10024 KENNETH GREENMAN EXECUTIVE DI 40.00 X X 118310 0 216929 PETER HOCHFELDER CHAIRMAN OF 1.00 X X 0 0 0 GARY GOLDSTEIN DIRECTOR 1.00 X 0 0 0 JANEGAIL KAHN DIRECTOR 1.00 X 0 0 0 MITCH KUFLIK DIRECTOR 1.00 X 0 0 0 JOHN HOCHFELDER DIRECTOR 1.00 X 0 0 0 DAVID MOORE DIRECTOR 1.00 X 0 0 0 MARK WAGNER DIRECTOR 1.00 X 0 0 0 118310 216929 1 false true false 3677365 3677365 PROGRAM SERVICE FEES 892501 892501 892501 101045 101045 2035712 2012713 22999 22999 22999 RECOVERY OF FUNDS 173750 173750 173750 4867660 1190295 132740 132740 65129 65129 807492 807492 178886 30288 30288 118310 91046 91046 1294342 972024 227784 94534 501241 334425 66597 100219 108630 75927 17922 14781 53151 53151 105209 105209 46595 46595 169113 37001 132112 160169 160169 49772 49772 153679 13238 140441 642681 642681 701417 701417 49039 29423 12260 7356 45789 45789 PARSONAGE 483888 318312 36774 128802 TELEPHONE 50787 17641 33146 AUTOMOBILE 30505 12143 15595 2767 MAINTENANCE 23476 23476 9017 3101 5916 5953793 4284028 1070884 598881 514055 294782 15144 3091943 1246436 1894546 1845507 2312844 1466248 10000 25000 4731445 3646681 60293 167561 60293 167561 X 4671152 3479120 4671152 3479120 4731445 3646681 -1086133 -105899 X false false false X 7501257 6559523 5890817 4691507 3677365 28320469 7501257 6559523 5890817 4691507 3677365 28320469 28320469 84100 16485 6168 78246 101045 286044 3520 172750 176270 892501 892501 29675284 0.95430 0.98570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 428910 428910 2663033 1246436 1416597 1845507 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 THE RACIAL NONDISCRIMINATORY POLICY HAS NOT BEEN PUBLICIZED IN NEWSPAPERS. THE ORGANIZATION WILL BE MAKING THE APPROPRIATE DISCLOSURES BY YEAR END. SUB-SAHARAN SOUTH AFRICA JEWISH OUTREACH 15480 WIRE TRANSFER NORTH AMERICA JEWISH OUTREACH 7745 WIRE TRANSFER EUROPE JEWISH OUTREACH 520350 WIRE TRANSFER MIDDLE EAST JEWISH OUTREACH 263917 WIRE TRANSFER 4 false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 THE ORGANIZATION PERFORMS ONGOING REVIEWS OF THE GRANTEE TO ENSURE THAT THE GRANTS ARE GRANTED ONLY TO THOSE ORGANIZATIONS THAT MEET THE CRITERIA TO BE ELIGIBLE TO RECEIVE GRANTS. IN ADDITION, THE ORGANIZATION RESERVES THE RIGHT TO REVIEW THE BOOKS AND RECORDS OF THE GRANTEES. true CONGREGATION SHAAR HASHAMAYIM 10 MARK DRIVE SPRING VALLEY NY 10977 204605420 501 C3 13000 JEWISH EDUCATION ONE FAMILY FUND 1029 TEANECK ROAD TEANECK NJ 07666 113585917 501 C3 18785 JEWISH EDUCATION HOPE FOR HEROISM 270 SOUTH HANFORD STREET SEATTLE WA 98134 912105756 501 C3 9470 JEWISH EDUCATION YESHIVA OHR YISRAEL 30 SADDLE RIVER ROAD MONSEY NY 10952 133908000 501 C3 76000 JEWISH EDUCATION 5 FELLOWSHIPS 290 65129 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION PERFORMS ONGOING REVIEWS OF THE GRANTEE TO ENSURE THAT THE GRANTS ARE GRANTED ONLY TO THOSE ORGANIZATIONS AND INDIVIDUALS THAT MEET THE CRITERIA TO BE ELIGIBLE TO RECEIVE GRANTS. IN ADDITION, THE ORGANIZATION RESERVES THE RIGHT TO REVIEW THE BOOKS AND RECORDS OF THE GRANTEES. X true false X X false false false false false false false false false KENNETH GREENMAN EXECUTIVE DIRECTOR 118310 216929 335239 SCHEDULE J, PAGE 1, PART I, LINE 1A PART OF THE COMPENSATION PACKAGE FOR RABBI KENNETH GREENMAN IS NONTAXABLE MONTHLY HOUSING SUPPORT, PARSONAGE AND QUALIFIED TUITION REDUCTION. JACOB FETMAN FORMER TREASURER/CFO DIVERSION OF ASSETS true SCHEDULE L, PART V THE ORGANIZATION IS WAITING FOR THE DETERMINATIONS MADE BY THE BROOKLYN DISTRICT ATTORNEY'S OFFICE IN THE CASE RELATED TO THE MATERIAL DIVERSION OF ASSETS(SEE SCHEDULE O)TO FILE FORM 4720. FORM 990, PAGE 6, PART VI, LINE 2 PETER HOCHFELDER JOHN HOCHFELDER CHAIRMAN BOARD MEMBER BROTHERS FORM 990, PAGE 6, PART VI, LINE 5 DURING 2013, THE ORGANIZATION BECAME AWARE OF A MATERIAL DIVERSION OF ASSETS BY THE FORMER TREASURER/CFO OF THE ORGANIZATION. THE ORGANIZATION IMMEDIATELY INITIATED PROCEDURES TO RECOVER THE DIVERTED ASSETS, INCLUDING ENTERING INTO BINDING ARBITRATION, AND TERMINATED THE EMPLOYEE. THE INDEPENDENT ARBITRATOR FOUND IN FAVOR OF THE ORGANIZATION, AND HIS AWARD WAS UPHELD BY THE NEW YORK SUPREME COURT. ADDITIONALLY, THE ORGANIZATION CONDUCTED AN INTERNAL INVESTIGATION, AND IMPLEMENTED ROBUST INTERNAL PROCEDURES TO ENSURE THAT SUCH A DIVERSION WOULD NOT OCCUR IN THE FUTURE. THE DIVERSION WAS REFERRED TO AND IS CURRENTLY BEING REVIEWED BY THE BROOKLYN DISTRICT ATTORNEYS OFFICE. FORM 990, PAGE 6, PART VI, LINE 11B THE TAX RETURN PREPARER SENDS THE CONTROLLER, AN EXPERIENCED CPA, A DRAFT COPY OF THE COMPLETED TAX RETURN. THE CONTROLLER REVIEWS THE TAX RETURN AND SENDS IT BACK TO THE TAX PREPARER WITH COMMENTS AS NEEDED. THE TAX PREPARER INCORPORATES THOSE COMMENTS INTO THE RETURN AND SENDS A NEW DRAFT OF THE COMPLETED RETURN TO THE BOARD OF DIRECTORS. THE TAX RETURN PREPARER MEETS WITH THE BOARD OF DIRECTORS TO DISCUSS ANY QUESTIONS OR COMMENTS. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN THEY NOTIFY THE TAX RETURN PREPARER AND A FINAL VERSION OF THE TAX RETURN IS SENT TO THE CHIEF EXECUTIVE OFFICER TO BE SIGNED AND MAILED. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR, OFFICERS OR KEY EMPLOYEES IN 2013 WAS DETERMINED BY THE CHAIRMAN OF BOARD. DURING 2014, THE ORGANIZATION UPDATED THE COMPENSATION PROCESS TO INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 15B THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR, OFFICERS OR KEY EMPLOYEES IN 2013 WAS DETERMINED BY THE CHAIRMAN OF BOARD. DURING 2014, THE ORGANIZATION UPDATED THE COMPENSATION PROCESS TO INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST