2012-05-15T21:59:45-05:00 2011-06-30 WASSERBRETTLERKLAR & LIPSTEIN LLP CPA 132 NASSAU STREET SUITE 300 NEW YORK NY 10038 990 2010-07-01 591870702 TORAS EMES ACADEMY OF MIAMI INC TORA 1025 NE MIAMI GARDENS DR N MIAMI BEACH FL 33179 RABBI YISROEL NIMAN 2012-05-15 true IRA WASSER 2129626100 2012-05-15 2010 2016-02-24 21:20:13Z YESHIVA TORAS CHAIM RABBI YISROEL NIMAN 1025 NE MIAMI GARDENS DR N MIAMI BEACH FL 33179 6339424 false X X 1982 FL OPERATE A RELIGIOUS AND SECULAR SCHOOL FROM PRE SCHOOL TO POSTSECONDARY LEVELS. CONDUCT PRAYER SERVICES. 18 17 211 0 354858 1557251 4909367 4711771 23598 20101 1034165 50301 6321988 6339424 0 0 4619971 5019385 0 240645 1754392 1398224 6374363 6417609 -52375 -78185 180257 3647726 426699 2242298 -246442 1405428 OPERATE A RELIGIOUS AND SECULAR SCHOOL FROM PRE SCHOOL TO POSTSECONDARY LEVELS. CONDUCT PRAYER SERVICES. false false 5741517 OPERATE SCHOOL 5741517 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 true false false false false false false false false false false false false false false false false false false true 6 0 211 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 RABBI YISROEL NIMAN 40.00 X X 71161 0 62165 RABBI MORDECHAI PALGON 40.00 X X 58805 0 91908 RABBI BINYOMIN LUBAN 40.00 X X 57941 0 69386 DR ALLAN JACOB 2.00 X X 0 0 0 DR ARI LAMPERT 1.00 X X 0 0 0 RABBI MOSHE LEHRFELD X X 0 0 0 DR NORMAN BLOOM 1.00 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 187907 223459 false true false 251283 163000 1142968 1557251 TUITION AND FEES 611600 4295575 4295575 GOVERNMENT TUITION GRANTS 611600 416196 416196 4711771 20101 20101 AUCTION 59834 59834 DINNER 936 936 OTHER SPECIAL EVENTS -10469 -10469 50301 6339424 4762072 20101 411366 281630 72242 57494 3230664 3034497 159920 36247 1141098 1071810 56485 12803 236257 216737 14257 5263 12601 12601 135555 91985 38159 5411 429079 364716 42909 21454 27493 23982 2341 1170 4350 3697 435 218 64263 54624 6426 3213 71235 60550 7123 3562 FOOD & PAPER GOODS 212420 212420 SCHOOL SUPPLIES 149908 149908 REPAIRS & MAINTENANCE 121280 103088 12128 6064 FUNDRAISING COSTS 85635 85635 SECURITY 38451 32683 3845 1923 45954 39190 6576 188 6417609 5741517 435447 240645 17607 656446 762800 82000 82000 2077169 249938 72386 1827231 25871 301642 180257 3647726 33174 1985032 78549 86092 314976 171174 426699 2242298 X -246442 1405428 -246442 1405428 180257 3647726 -78185 1730055 X false true true X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false 1847393 136126 1711267 143519 94405 49114 86257 19407 66850 1827231 CONSTRUCTION IN PROGRESS 148646 LOANS AND EXCHANGES 72982 SECURITY DEPOSITS 59761 MORTGAGE CLOSING COSTS 20253 301642 true true true true true true true false false false false false false false false false false true 990PTVIII1C 163000 163000 163000 163000 X true false X X X false false false false false false false false false RABBI MORDECHAI PALGON 58805 91908 150713 FRINGE OR EXPENSE EXPLANATION SCHEDULE J, PAGE 1, PART I, LINE 1A THE DEANS ARE ORDAINED CLERGY AND RECEIVED A HOUSING ALLOWANCE AS PARSONAGE 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