HEBREW LANGUAGE ACADEMY CHARTER SCHOOL: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- HEBREW LANGUAGE ACADEMY CHARTER SCHOOL (EIN 26-4117186)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-16
- IRS object ID
- 201111369349304561
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-16T13:35:40-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOEB & TROPER LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 655 THIRD AVENUE 12TH FLOOR | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264117186 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hebrew Language Academy Charter School | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HEBR | NameControl |
| Phone | 7183777200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3340 Kings Highway | AddressLine1 |
| City | brooklyn | City |
| State | NY | State |
| ZIP Code | 11234 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Maureen Campbell | Name |
| Title | Principal | Title |
| Phone | 7183777200 | Phone |
| Date Signed | 2011-05-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | FREDERICK H ROTHMAN | Name |
| Phone | 2128674000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Maureen Campbell | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3340 Kings Highway | AddressLine1 |
| City | brooklyn | City |
| State | NY | State |
| ZIP Code | 11234 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2865978 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.hlacharterschool.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2009 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | See Schedule O | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 26 | TotalNbrEmployees |
| Total Nbr Volunteers | 2 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 824472 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 2024406 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 17100 | OtherRevenueCurrentYear |
| Total Revenue Current Year | 2865978 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 1881503 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expenses Current Year | 1228975 | OtherExpensesCurrentYear |
| Total Expenses Current Year | 3110478 | TotalExpensesCurrentYear |
| Revenues Less Expenses CY | -244500 | RevenuesLessExpensesCY |
| Total Assets BOY | 531410 | TotalAssetsBOY |
| Total Assets EOY | 657932 | TotalAssetsEOY |
| Total Liabilities BOY | 179533 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 550555 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 351877 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 107377 | NetAssetsOrFundBalancesEOY |
| Mission Description | The Hebrew Language Academy Charter School (HLA) is a nurturing yet rigorous K-5 dual language school committed to academic excellence as well as to fostering a high degree of Hebrew language proficiency. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2600800 | Expense |
| Revenue | 2024406 | Revenue |
| Description | At HLA, students achieve a sophisticated knowledge of English Language Arts, mathematics, the sciences, and social studies. This rich and innovative curriculum will be enhanced by art, music, technology and physical education. With the exception of ELA each curricula area will incorporate Hebrew language instruction, using a partial immersion proficiency model. | Description |
| Total Program Service Expense | 2600800 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 26 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Maureen Campbell | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7183777200 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3340 kings highway | AddressLine1 |
| City | brooklyn | City |
| State | NY | State |
| ZIP Code | 11234 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Sara Berman | ||||||
| Chair | 20.00 | X | X | 0 | 0 | 0 |
| David Gedzelman | ||||||
| Vice-Chair | 20.00 | X | X | 0 | 0 | 0 |
| Charles Capetanakis | ||||||
| Treasurer | 3.00 | X | X | 0 | 0 | 0 |
| Ella Zalkind | ||||||
| Secretary | 3.00 | X | X | 0 | 0 | 0 |
| Norman Green | ||||||
| Board member | 3.00 | X | 0 | 0 | 0 | |
| Karim Camara | ||||||
| board member | 3.00 | X | 0 | 0 | 0 | |
| Peter Geffen | ||||||
| board member | 3.00 | X | 0 | 0 | 0 | |
| Dawn Jimenez | ||||||
| board member | 3.00 | X | 0 | 0 | 0 | |
| Peter Noel | ||||||
| board member | 3.00 | X | 0 | 0 | 0 | |
| Hindie Weissman | ||||||
| board member | 3.00 | X | 0 | 0 | 0 | |
| Caroline Greenwald | ||||||
| board member | 3.00 | X | 0 | 0 | 0 | |
| Douglas Harmon | ||||||
| board member | 3.00 | X | 0 | 0 | 0 | |
| Maureen Campbell | ||||||
| principal | 40.00 | X | 105000 | 0 | 25948 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 105000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 25948 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Hebrew at the Center | |||||
| 90 Oak Street | Newton | MA | 02464 | Education | 225009 |
| Charter School Business Management | |||||
| 237 west 35th street | new york | NY | 10001 | Business management | 109353 |
| VM Hillel | |||||
| 2901 Campus Road | Brooklyn | NY | 11210 | Food Vendor | 106407 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Related Organizations | 250000 | RelatedOrganizations |
| Government Grants | 535275 | GovernmentGrants |
| All Other Contributions | 39197 | AllOtherContributions |
| Total Contributions | 824472 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | State & Local Per Pupi | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 2024406 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2024406 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2024406 | TotalProgramServiceRevenue |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Reimbursement of meals | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 17100 | TotalRevenueColumn |
| Exclusion | $17,100 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 17100 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2865978 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2024406 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $17,100 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 203381 | Total |
| Program Services | 203381 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1401819 | Total |
| Program Services | 1161850 | ProgramServices |
| Management And General | 239969 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14238 | Total |
| Program Services | 12102 | ProgramServices |
| Management And General | 2136 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116666 | Total |
| Program Services | 95659 | ProgramServices |
| Management And General | 21007 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 145399 | Total |
| Program Services | 123589 | ProgramServices |
| Management And General | 21810 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2025 | Total |
| Management And General | 2025 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 121353 | Total |
| Management And General | 121353 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 493348 | Total |
| Program Services | 445174 | ProgramServices |
| Management And General | 48174 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 277452 | Total |
| Program Services | 256447 | ProgramServices |
| Management And General | 21005 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86077 | Total |
| Program Services | 73165 | ProgramServices |
| Management And General | 12912 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23290 | Total |
| Program Services | 14815 | ProgramServices |
| Management And General | 8475 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2438 | Total |
| Program Services | 2073 | ProgramServices |
| Management And General | 365 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51186 | Total |
| Program Services | 43508 | ProgramServices |
| Management And General | 7678 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18049 | Total |
| Program Services | 15342 | ProgramServices |
| Management And General | 2707 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| student meal | 153346 | 153346 | |
| miscellaneous | 411 | 349 | 62 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3110478 | Total |
| Program Services | 2600800 | ProgramServices |
| Management And General | 509678 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 158929 | BOY |
| EOY | 214941 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 355000 | BOY |
| EOY | 214030 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16435 | BOY |
| EOY | 19948 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 260330 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 51317 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1046 | BOY |
| EOY | 209013 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 531410 | BOY |
| EOY | 657932 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 179533 | BOY |
| EOY | 518052 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 32503 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 179533 | BOY |
| EOY | 550555 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 351877 | BOY |
| EOY | 107377 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 351877 | BOY |
| EOY | 107377 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 531410 | BOY |
| EOY | 657932 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 182670 | OtherCostOrOtherBasis |
| Depreciation | 40539 | Depreciation |
| Book Value | 142131 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 77660 | OtherCostOrOtherBasis |
| Depreciation | 10778 | Depreciation |
| Book Value | 66882 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 209013 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Lease payable | Description |
| Amount | $32,503 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 32503 | TotalOfAmounts |
| Total Revenue | 2865978 | TotalRevenue |
| Total Expenses | 3110478 | TotalExpenses |
| Excess Or Deficit For Year | -244500 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | -244500 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3714558 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 251597 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 596983 | OtherRevenues |
| Revenue Not Rptd F990 | 848580 | RevenueNotRptdF990 |
| Revenue Subtotal | 2865978 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2865978 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3607181 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 251597 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 245106 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 496703 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3110478 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3110478 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | Effective July 1, 2009, HLA adopted the provision pertaining to uncertain tax positions (ASC Topic 740) and has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. |
| Part XII, Line 2d - Other Adjustments: | prior year revenue: 596983. | |
| Part XIII, Line 2d - Other Adjustments: | Prior year expenses: 245106. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | The school publicizes its nondiscriminatory policy through advertisements in local newspapers for both student and staff recruitment. Outreach in diverse communities during student recruitment activities are evidenced in student enrollment. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 0 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Org Does Not Maintain Explanation | Ethnic and race identification of students is recorded but not staff. | OrgDoesNotMaintainExplanation |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section B, line 11 | Finance committee will review 990 and report to governing body on their review and approval. |
| Form 990, Part VI, Section B, line 12c | It is imperative that HLA, both in reality and in perception, be deemed to operate solely in the best interests of the students it serves. Any taint to its reputation will significantly impact on the mission of HLA. Employees of HLA must be ever mindful of the need to conduct themselves both in and outside of HLA in a manner that will not bring criticism to themselves or to HLA. Employees have an obligation to conduct their affairs within guidelines that prohibit actual or potential conflicts of interest. Actual or potential conflicts of interest occurs when an employee is in a position to influence a decision that may result in a personal gain for him or her, for a relative or for anyone else who has a close personal relationship with the employee as a result of HLA business dealings. For the purpose of this policy, a relative or a person with a close personal relationship is any person who is related by blood or marriage, or whose relationship with the employee is similar to that of persons who are related by blood or marriage. No "presumption of guilt" is created by the mere existence of a relationship with an outside firm or vendor. However, if an employee has any influence on transactions involving purchases, contracts, or supplies it is imperative that he or she disclose that relationship to the Principal immediately so that safeguards can be established to protect all parties. Common conflicts which employees should avoid include, but are not limited to: a) Using proprietary or confidential information for personal gain or to HLA's detriment; b) Directly or indirectly accepting gifts, loans, services, entertainment, etc. of more than a minimal value from a vendor or someone seeking to do business with HLA (as noted elsewhere); c) Using HLA's assets or labor for personal use; and d) Instances where an employee or an employee's relative or someone with a close personal relationship has a significant ownership in the vendor or firm with which HLA does business. If HLA finds that any employee has engaged in any conduct which presents a conflict of interest with HLA, such employee is subject to discipline, up to and including termination of employment. 5. BAN ON ACCEPTANCE OF GIFTS In accordance with the Conflict of Interest Provision contained in this Handbook, no employee of HLA is permitted to accept gifts of any kind of a value exceeding fifty dollars ($50.00) including but not limited to money, goods, food, entertainment, or services directly or indirectly from: a) Individuals, parents, Schools, partner organizations, or companies serving as vendors or potential vendors for this School; b) Elected officials or their representatives; c) Candidates for public office or their representatives; or d) Political party officials or their representatives. The Principal and the Board of Trustees may make exceptions, including in instances where such gifts intended for and will be used by HLA. Offers of such gifts in excess of $50.00, even when refused, must be communicated immediately by the employee receiving such an offer to the Principal. |
| Form 990, Part VI, Section B, line 15 | A committee of the board evaluates the principal's compensation in conjunction with information available regarding comparable positions. The committee utilizes salary information from other charter schools in it's determination. |
| Form 990, Part VI, Section C, line 19 | HLA makes its governing documents,conflict of interest policy, and financial statements available to the public upon request. |
| form 990, part xi, line 2b: | The Finance Committee assumes responsibility for the oversight of the audit of its financial statements and selection of an independent auditor. The process has not changed since the prior year. |
| form 990, part I, line 1 | The Hebrew Language Academy Charter School (HLA) is a dual language public elementary school located in Brooklyn, New York. Founded in August, 2009, HLA's mission is to provide a nurturing yet rigorous dual language program committed to fostering academic excellence and a high degree of Hebrew language proficiency. Our school provides students with a sophisticated core curriculum in English Language Arts, mathematics, the sciences, social studies, art, music, technology and physical education. We incorporate Hebrew language instruction across the curriculum through a partial immersion proficiency model. At HLA, we recognize that our students are growing up in an increasingly "global" community. Our entire educational program is geared towards providing students with a solid foundation to become ethical, productive citizens in this global community. We help our students learn social and civic responsibility through the integration of community service and service learning into their classroom studies, and diversity, tolerance and openness are emphasized throughout the curriculum and school life. During the 2009-2010 school year HLA served 157 students in grade Kindergarten and grade 1. The student enrollment in HLA reflected the diversity of our surrounding community in Brooklyn, New York. The percentages of students by racial demographics was Caucasian 60%, Black 34%, Hispanic 4%, Multi Racial 1%, and Asian 1%. The breakdown of the home languages other than English was Hebrew 27%, Russian 24%, Creole 4% and Spanish 4%. The Title I percentage of students eligible for Free/Reduced meals based on the Federal Family Application for Meals was 67%. During the 2009-10 school year, HLA's percentage of special needs students was 19% and the English Language Learners was 2%. HLA will grow to be a K-5 elementary school by 2013-14 and continue to be a school of academic excellence as an option for parents in the surrounding community. |
| form 990, part x, line 25: | Lease payable consists of the lease liability for two copier rentals. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Friends of Hebrew Language Academy | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 East 39th Street 10th Floor | AddressLine1 |
| City | New york | City |
| State | NY | State |
| ZIP Code | 10016 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270400583 | EIN |
| Primary Activities | to provide financial support & further the education of HLA schools in nys | PrimaryActivities |
| Legal Domicile State | NY | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 7 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Friends of Hebrew Language Academy charter school inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 250000 | AmountInvolved |
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