2026-05-14T15:54:13-05:00 2025-06-30 161092347 MENGEL METZGER BARR & CO LLP 370 WOODCLIFF DRIVE SUITE 2A FAIRPORT NY 14450 990 2024-07-01 270400583 FRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOLS INC FRIE 6468969478 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 LISA LURIE INTERIM CFO 6468969478 2026-05-12 1 0 MICHELLE CAIN P00150750 5854231860 2026-05-13 2024 2025-03-06 01:10:19Z LISA LURIE 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 4404150 0 X N/A X 2009 NY FRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOLS, INC., ("FOHLA") WAS FOUNDED TO PROVIDE FINANCIAL AND TECHNICAL SUPPORT TO, AND FURTHER THE EDUCATIONAL AND CHARITABLE PURPOSES OF, HEBREW LANGUAGE CHARTER SCHOOLS IN NEW YORK STATE. 2 2 0 2 0 0 0 0 1482735 1665777 0 0 2477155 2738373 3959890 4404150 0 0 0 0 0 0 0 0 0 4009828 1905364 4009828 1905364 -49938 2498786 17591297 16180881 21132103 17222901 -3540806 -1042020 FRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOLS, INC., ("FOHLA") WAS FOUNDED TO PROVIDE FINANCIAL AND TECHNICAL SUPPORT TO, AND FURTHER THE EDUCATIONAL AND CHARITABLE PURPOSES OF, HEBREW LANGUAGE CHARTER SCHOOLS IN NEW YORK STATE. 0 0 1905364 1665777 FOR THE YEAR ENDED JUNE 30, 2025, THE ORGANIZATION PROVIDED PROGRAMMATIC EXPENSE OF APPROXIMATELY $1,905,364 TO SUPPORT HEBREW LANGUAGE CHARTER SCHOOLS, LOCATED IN BROOKLYN, NY. SUCH SUPPORT INCLUDED OPERATING FUNDS TO ENABLE THE LEASING OF CLASSROOM SPACE AND THE FURNISHING OF RELATED REPAIRS & MAINTENANCE. 1905364 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 2 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X LISA LURIE 6465777601 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 JONATHAN ROSENBERG DIRECTOR 1.00 40.00 X 0 410000 46369 ELYSE CASTELLANO CHIEF FINANCIAL AND OPERAT 1.00 40.00 X X 0 247000 6861 0 657000 53230 0 0 1 0 0 RENTAL INCOME 531120 1665777 1665777 1665777 FORGIVENESS OF DEBT 900099 2738373 2738373 2738373 4404150 1665777 0 2738373 26101 26101 1709509 1709509 CREDIT LOSS 166205 166205 MISCELLANEOUS 3524 3524 REPAIRS AND OTHER 25 25 1905364 1905364 0 0 874310 844567 642241 463373 134811 138815 191417 191417 0 0 15939935 14734126 17591297 16180881 163148 26260 2610236 18358719 17196641 21132103 17222901 X -3540806 -1042020 -3540806 -1042020 17591297 16180881 2498786 0 X X 0 1 X 1 0 X 11000 5000 1000 0 17000 11000 5000 1000 17000 17000 17000 20659024 1.00000 0.63400 X 191417 191417 0 0 SECURITY DEPOSIT 314409 RIGHT-OF-USE ASSETS - OPERATING 14419717 14734126 SECURITY DEPOSITS 199498 LEASE LIABILITIES - OPERATING 16997143 17196641 X 4421951 17801 17801 4404150 0 4404150 1923165 17801 17801 1905364 0 1905364 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE ORGANIZATION FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES, THE ORGANIZATION'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. 0 0 0 0 0 0 0 0 0 JONATHAN ROSENBERG DIRECTOR 0 390000 0 20000 0 0 0 6000 0 40369 0 456369 0 0 ELYSE CASTELLANO CHIEF FINANCIAL AND OPERAT 0 247000 0 0 0 0 0 6000 0 861 0 253861 0 0 PART II: THE DIRECTOR OF THE BOARD OF FOHLA SERVES AS THE CHIEF EXECUTIVE OFFICER OF HEBREW PUBLIC, A RELATED ORGANIZATION. THE CHIEF FINANCIAL AND OPERATING OFFICER OF THE BOARD ALSO SERVES AS CHIEF FINANCIAL OFFICER. NEITHER THE DIRECTOR NOR THE CHIEF FINANCIAL AND OPERATING OFFICER RECEIVES COMPENSATION FROM FOHLA FOR THEIR BOARD SERVICE. RATHER, ALL COMPENSATION AND BENEFITS ARE PAID SOLELY BY HEBREW PUBLIC FOR THEIR RESPECTIVE SERVICES AS ITS CEO AND CFO. THE COMPENSATION AND BONUS FOR THESE INDIVIDUALS WERE DETERMINED AND APPROVED BY HEBREW PUBLIC. IN ESTABLISHING COMPENSATION, HEBREW PUBLIC UTILIZES INDEPENDENT SALARY SURVEYS, WHICH ARE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE OF ITS BOARD OF DIRECTORS. FORM 990, PART I, LINE 1: FRIENDS OF HEBREW LANGUAGE ACADEMY CHARTER SCHOOLS, INC., ("FOHLA") WAS FOUNDED TO PROVIDE FINANCIAL AND TECHNICAL SUPPORT TO, AND FURTHER THE EDUCATIONAL AND CHARITABLE PURPOSES OF, HEBREW LANGUAGE CHARTER SCHOOLS IN NEW YORK STATE. FORM 990, PART VI, SECTION A, LINE 2 JONATHAN ROSENBERG, DIRECTOR; AND ELYSE CASTELLANO, CFO; ARE OFFICERS OF HEBREW PUBLIC'S BOARD, ANOTHER 501(C)(3) ENTITY DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND THEN SUBMITTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. IF THE BOARD OF DIRECTORS HAVE ANY QUESTIONS THEY ARE ADDRESSED. FORM 990, PART VI, SECTION B, LINE 12C UPON BEING ELECTED TO THE BOARD AND THEREAFTER ON AN ANNUAL BASIS, AS LONG AS A DIRECTOR REMAINS A MEMBER OF THE BOARD, DIRECTORS SHALL COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AND ACKNOWLEDGMENT OF SUCH CONFLICT OF INTEREST POLICY. ANY POTENTIAL CONFLICTS, AS DEFINED BY THE POLICY, ARE REQUIRED TO BE REPORTED TO AND ARE VETTED BY THE BOARD. FOHLA'S PRACTICE IS TO HAVE A BOARD MEMBER RECUSE THEMSELVES FROM A VOTE ON A CONTRACT OR TRANSACTION WHERE THERE IS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIALS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. NATIONAL CTR FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE & DEVELOPMENT 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 264077251 ASSIST CHARTER SCHOOLS THAT TEACH MODERN HEBREW TO CHILDREN OF ALL BACKGROUN NY 501(C)(3) LINE 7 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NATIONAL CTR FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE & DEVELOPMENT I D 319223 CASH