2014-05-15T18:09:11-05:00 2013-06-30 WASSERBRETTLERKLAR & LIPSTEIN LLP CPA 132 NASSAU STREET SUITE 300 NEW YORK NY 10038 990 2012-07-01 591870702 TORAS EMES ACADEMY OF MIAMI INC TORA 1025 NE MIAMI GARDENS DR N MIAMI BEACH FL 33179 RABBI YISROEL NIMAN 2014-05-15 true MICHAEL LIPSTEIN 2129626100 2014-05-15 2012 2015-11-30 17:44:51Z YESHIVA TORAS CHAIM RABBI YISROEL NIMAN 1025 NE MIAMI GARDENS DR N MIAMI BEACH FL 33179 8310770 false X X 1982 FL OPERATE A RELIGIOUS AND SECULAR SCHOOL FROM PRE SCHOOL TO POSTSECONDARY LEVELS. CONDUCT PRAYER SERVICES. 19 19 230 0 2050553 2701987 5377467 5419688 20487 17095 3918 1543 7452425 8140313 0 0 5096542 5282969 0 248352 1808011 1766927 6904553 7049896 547872 1090417 3886538 4413217 2349268 2263620 1537270 2149597 OPERATE A RELIGIOUS AND SECULAR SCHOOL FROM PRE SCHOOL TO POSTSECONDARY LEVELS. CONDUCT PRAYER SERVICES. false false 6326155 OPERATE SCHOOL 6326155 true true false false false false false false false true true false false true false false false true true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 10 0 230 true false false false false false true true false false false false false false X 19 19 false false false false false false false true true false false true true true true true true false true true true X THE ORGANIZATION 2129626100 1025 NE MIAMII GARDENS DR N MIAMI BEACH FL 33179 MOSHE BERNSTEIN 50.00 X 44476 0 57093 RABBI YISROEL NIMAN 60.00 X X 37784 0 61550 RABBI MORDECHAI PALGON 60.00 X X 26660 0 60051 RABBI BINYOMIN LUBAN 60.00 X X 24291 0 67608 DR ALLAN JACOB 1.00 X X 0 0 0 DR ELI BERMAN 1.00 X 0 0 0 RABBI MOSHE LEHRFELD X X 0 0 0 SHLOMO ENTIN 1.00 X 0 0 0 MICHAEL CHESAL 1.00 X 0 0 0 RICHARD BENNETT 1.00 X 0 0 0 DR STAN FROHLINGER 1.00 X 0 0 0 DR DANIEL HELLER 1.00 X 0 0 0 DR ATON HOLZER 1.00 X 0 0 0 MARCOS LAPCIUC 1.00 X 0 0 0 EPHRAIM SOBOL 1.00 X 0 0 0 ROBERT MOSCOVITZ 1.00 X 0 0 0 DR TUVIA PEPPARD 1.00 X 0 0 0 RABBI SHMUEL JAEGER 1.00 X 0 0 0 DR JONATHAN RUBIN 1.00 X 0 0 0 133211 246302 false false false 248050 785586 1069468 598883 2701987 TUITION AND FEES 611600 4669761 4669761 GOVERNMENT TUITION GRANTS 611600 749927 749927 5419688 17095 17095 172000 785586 170457 1543 8140313 5419688 17095 428062 323597 65299 39166 4423014 4216594 172773 33647 176041 71576 65299 39166 255852 234713 15440 5699 398 398 28000 28000 121702 84443 32291 4968 511813 435041 51181 25591 74230 69514 3144 1572 4283 3641 428 214 91059 77400 9106 4553 111901 95116 11190 5595 FOOD & PAPER GOODS 304544 304544 SCHOOL SUPPLIES 198366 198366 REPAIRS & MAINTENANCE 145081 123319 14508 7254 FUNDRAISING COSTS 80861 80861 94689 88291 6332 66 7049896 6326155 475389 248352 88036 50756 678190 680968 708614 745373 82000 82000 2458219 418964 2044785 2039255 516986 284913 297879 3886538 4413217 2200507 2063069 75991 15050 72770 185501 2349268 2263620 X 1537270 1627541 522056 1537270 2149597 3886538 4413217 1090417 -12944 535000 -1000146 X true false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 535000 -12944 522056 1.00000 false false 1915182 233590 1681592 456780 147459 309321 86257 37915 48342 2039255 CONSTRUCTION IN PROGRESS 148646 LOANS AND EXCHANGES 114103 MORTGAGE CLOSING COSTS 32850 SECURITY DEPOSITS 2280 297879 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 EARNINGS ARE TO BE USED TO PROVIDE SCHOLARSHIPS TO NEEDY STUDENTS. true true true true true true true false false false false false false false false false false true DINNER 794030 692030 102000 101370 AUCTION 163556 93556 70000 69087 957586 785586 172000 170457 170457 1543 ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B A COPY IS SENT TO SELECTED BOARD MEMBERS FOR APPROVAL PRIOR TO FILING ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C TRANSACTIONS ARE PRESENTED TO BOARD FOR REVIEW OF CONFLICTS BEFORE APPROVAL COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B DEANSSALARIES ARE REVIEWED BY THE BOARD GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 EACH REQUEST IS EVALUATED. WHERE APPROPRIATE, THE RETURN IS RELEASED RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 1 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 TRANSFERS TO AFFILIATES 1,000,147