2013-05-14T11:55:59-05:00 2012-06-30 WASSERBRETTLERKLAR & LIPSTEIN LLP CPA 132 NASSAU STREET SUITE 300 NEW YORK NY 10038 990 2011-07-01 591870702 TORAS EMES ACADEMY OF MIAMI INC TORA 1025 NE MIAMI GARDENS DR N MIAMI BEACH FL 33179 RABBI YISROEL NIMAN 2013-05-13 true MICHAEL LIPSTEIN 2129626100 2013-05-13 2011 2016-02-24 21:20:13Z YESHIVA TORAS CHAIM RABBI YISROEL NIMAN 1025 NE MIAMI GARDENS DR N MIAMI BEACH FL 33179 7618007 false X X 1982 FL OPERATE A RELIGIOUS AND SECULAR SCHOOL FROM PRE SCHOOL TO POSTSECONDARY LEVELS. CONDUCT PRAYER SERVICES. 18 17 227 0 1557251 2050553 4711771 5377467 20101 20487 50301 3918 6339424 7452425 0 0 5019385 5096542 0 217528 1398224 1808011 6417609 6904553 -78185 547872 3647726 3886538 2242298 2349268 1405428 1537270 OPERATE A RELIGIOUS AND SECULAR SCHOOL FROM PRE SCHOOL TO POSTSECONDARY LEVELS. CONDUCT PRAYER SERVICES. false false 6219056 OPERATE SCHOOL 6219056 true true false false false false false false false false 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 false true 10 0 227 true false false false false false true true false false false false false false X 18 17 true 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 SEENA EISENMAN 40.00 X 47556 0 4410 RABBI MORDECHAI PALGON 40.00 X X 44808 0 65904 RABBI YISROEL NIMAN 40.00 X X 42188 0 51806 RABBI BINYOMIN LUBAN 40.00 X X 31102 0 58649 MOSHE BERNSTEIN 40.00 X 11055 0 28106 DR ALLAN JACOB 2.00 X X 0 0 0 DR ARI LAMPERT 2.00 X X 0 0 0 RABBI MOSHE LEHRFELD X X 0 0 0 DR NORMAN BLOOM 2.00 X 0 0 0 MICHAEL CHESAL 1.00 X 0 0 0 DR STAN FROHLINGER 1.00 X 0 0 0 WILLIAM GORDON 1.00 X 0 0 0 SISEL KLURMAN 1.00 X 0 0 0 MARCOS LAPCIUC 1.00 X 0 0 0 RABBI DAVID LEHRFELD 1.00 X 0 0 0 ROBERT MOSCOVITZ 1.00 X 0 0 0 DR TUVIA PEPPARD 1.00 X 0 0 0 DR MARK POMPER 1.00 X 0 0 0 DR JONATHAN RUBIN 1.00 X 0 0 0 176709 208875 false false false 247170 1398707 199955 204721 2050553 TUITION AND FEES 611600 4855206 4855206 GOVERNMENT TUITION GRANTS 611600 522261 522261 5377467 20487 20487 169500 1398707 165582 3918 7452425 5377467 20487 381174 353618 20117 7439 4127507 3782647 251756 93104 335435 307728 20227 7480 252426 231570 15233 5623 19906 19906 148054 96640 45729 5685 510616 434024 51062 25530 64805 61233 2381 1191 3401 2891 340 170 77968 66273 7797 3898 113116 96149 11312 5655 FOOD & PAPER GOODS 296320 296320 SCHOOL SUPPLIES 276846 276846 REPAIRS & MAINTENANCE 130056 110548 13006 6502 STUDENT ACTIVITIES 55327 55327 111596 47242 9103 55251 6904553 6219056 467969 217528 17607 88036 656446 678190 762800 708614 82000 82000 2372690 327905 1827231 2044785 301642 284913 3647726 3886538 1985032 2200507 86092 75991 171174 72770 2242298 2349268 X 1405428 1537270 1405428 1537270 3647726 3886538 547872 -416030 X true false X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false 1861977 184428 1677549 424456 114816 309640 86257 28661 57596 2044785 CONSTRUCTION IN PROGRESS 148646 LOANS AND EXCHANGES 94172 MORTGAGE CLOSING COSTS 27003 SECURITY DEPOSITS 15092 284913 true true true true true true true false false false false false false false false false false true DINNER 1008936 930436 78500 76454 OTHER SPECIAL E 395462 388462 7000 6030 1 163809 79809 84000 83098 1568207 1398707 169500 165582 165582 3918 RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 RABBI DAVID LEHRFELD DIRECTOR FATHER RABBI MOSHE LEHRFELD VP SON 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