Civic Intelligence

Yeshivah Education for Special Students

EIN 11-3123894 • 501(c)3 • Flushing, NY

Profile

Primary parochial school for children with special needs

147-37 70th RoadFlushing, NY 11367

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

3rd percentile

-846%

Higher net margin than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

4th percentile

-98%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$0

Down $1,667,741 (-100%) from 2021

Liabilities

Down

$0

Down $38,300 (-100%) from 2021

Net Assets

Down

$0

Down $1,629,441 (-100%) from 2021

Revenue

Down

$1,356

Down $53,294 (-98%) from 2021

Expenses

Down

$12,832

Down $525,722 (-98%) from 2021

Net Income

Up

-$11,476

Up $472,428 (+98%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $836,217Liabilities 2011: $564Net Assets 2011: $835,6532011Assets 2012: $1,060,660Liabilities 2012: $3,039Net Assets 2012: $1,057,6212012Assets 2013: $1,309,975Liabilities 2013: $733Net Assets 2013: $1,309,2422013Assets 2014: $1,503,149Liabilities 2014: $793Net Assets 2014: $1,502,3562014Assets 2016: $1,969,260Liabilities 2016: $23,297Net Assets 2016: $1,945,9632016Assets 2017: $2,120,448Liabilities 2017: $5,923Net Assets 2017: $2,114,5252017Assets 2018: $2,720,133Liabilities 2018: -$8,288Net Assets 2018: $2,728,4212018Assets 2019: $2,747,077Liabilities 2019: -$3,819Net Assets 2019: $2,750,8962019Assets 2020: $2,166,438Liabilities 2020: $53,093Net Assets 2020: $2,113,3452020Assets 2021: $1,667,741Liabilities 2021: $38,300Net Assets 2021: $1,629,4412021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $657,9322011Expenses 2012: $779,2442012Revenue 2013: $1,022,373Expenses 2013: $770,752Net Income 2013: $251,6212013Revenue 2014: $1,036,608Expenses 2014: $878,688Net Income 2014: $157,9202014Revenue 2016: $1,209,113Expenses 2016: $1,111,286Net Income 2016: $97,8272016Revenue 2017: $1,265,125Expenses 2017: $1,096,567Net Income 2017: $168,5582017Revenue 2018: $1,657,626Expenses 2018: $1,043,724Net Income 2018: $613,9022018Revenue 2019: $1,172,233Expenses 2019: $1,151,179Net Income 2019: $21,0542019Revenue 2020: $1,232,534Expenses 2020: $1,489,646Net Income 2020: -$257,1122020Revenue 2021: $54,650Expenses 2021: $538,554Net Income 2021: -$483,9042021Revenue 2022: $1,356Expenses 2022: $12,832Net Income 2022: -$11,4762022

Highlighted filing

2022

Revenue$1,356
Expenses$12,832
Net Income-$11,476

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Feb 3, 2022
Signed
Aug 15, 2022
Return Version
2021v4.2
Gross Receipts
$1,356
Mission and Program Overview

Mission

Primary parochial school for children with special needs

Primary parochial school for children with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$811,252$0▼ $811,252
Accounts Receivable$529,132$0▼ $529,132
Cash and Non-Interest-Bearing Accounts$327,357$0▼ $327,357
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,667,741$0▼ $1,667,741
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$38,300$0▼ $38,300
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$38,300$0▼ $38,300
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,629,441$0▼ $1,629,441
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,629,441$0▼ $1,629,441
Total Liabilities and Net Assets / Fund Balance$1,667,741$0▼ $1,667,741
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jacob LustigPrincipalFT$21,556$21,556

Board Members and Trustees

NameTitle
Herman HertzbergChairman
Gail KerenPresident
Jesse RosenbaumPresident
Ari LevineTrustee
Eytan RosenbaumTrustee
Helen SilvermanTrustee
Simcha HellmanRecording Secretary
Sol LauberVP Development
Neva Goldstein-HellmanVP Education
Rabbi Elimelech GottliebVP Outreach
Rebecca WittertVP Outreach
Revenue and Support

Revenue Composition

Contributions and Grants
$1,139
Program Service Revenue
$0
Investment Income
$217
Other Revenue
$0
All Other Contributions
$1,139
Change in Net Assets
$-11,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,832
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$0$12,832$0$12,832
Total Functional Expenses$0$12,832$0$12,832
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

THE DOCUMENT WILL BE SENT TO THE Board of directors FOR REVIEW. IF THE BOARD OF DIRECTORS HAVE ANY QUESTIONS THEY ARE ADDRESSED BEFORE FILING THE RETURN WITH THE IRS.

Form 990, Part VI, Section B, Line 12C

ALL BOARD MEMBERS DISCLOSE ANNUALLY any conflict of interest. When a conflict is found, it is presented to the board for discussion. The member with whom the conflict arises removes themselves from the discussion. The board will then decide if any actions need to be taken to protect the organization from the conflict.

Form 990, Part VI, Section B, Line 15A

The board of directors reviews the Principals salary annually and compares it with similar organizations of similar size and location. The last review was done in 2018.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Form 990, Part VI, Line 2

Neva goldstein-hellman and simcha hellman have a family relationship. Eytan rosenbaum and jesse rosenbaum have a family relationship.

Filing and Contact Details

Filer

Filer Name
Yeshiva Education For Special Students
EIN
11-3123894
In Care Of
% HERMAN HERTZBERG
Phone
7182685976
Address
147-37 70th Road, Flushing, NY 11367

Signing Officer

Name
Herman Hertzberg
Title
Director
Phone
7182685976
Signed
2022-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Herman Hertzberg
Formed
1992
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
11

Preparer

Firm
Forvis Llp
Address
1155 Avenue of the Americas 1200, New York, NY 10036
Phone
2128674000
Supplemental Narrative

Additional Explanations

Form 990, Part II, Line 3

The organization ceased its program services during the fiscal year.

Form 990, Part XI, Line 9

Net transfer of assets and liabilities due to dissolution: -$1,617,965

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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01629441
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012832
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt012832
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-1617965
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0HERMAN HERTZBERG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt054123
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0527
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0350424
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-483904
IRS990/PYSalariesCompEmpBnftPaidAmt0188130
IRS990/PYTotalExpensesAmt0538554
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt054650
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-11476
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0There was no solicitation for new students during the year, as the school had ceased operations and was already in the process of dissolving.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Cash, investments, & other assets
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-02-03
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0222942402
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt01658965
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0Book value
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0Sinai Special Needs Institute Inc
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0240 Frisch Court Suite 100
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Paramus
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0NJ
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd007652
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DOCUMENT WILL BE SENT TO THE Board of directors FOR REVIEW. IF THE BOARD OF DIRECTORS HAVE ANY QUESTIONS THEY ARE ADDRESSED BEFORE FILING THE RETURN WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS DISCLOSE ANNUALLY any conflict of interest. When a conflict is found, it is presented to the board for discussion. The member with whom the conflict arises removes themselves from the discussion. The board will then decide if any actions need to be taken to protect the organization from the conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of directors reviews the Principals salary annually and compares it with similar organizations of similar size and location. The last review was done in 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization ceased its program services during the fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NEVA GOLDSTEIN-HELLMAN AND SIMCHA HELLMAN HAVE A FAMILY RELATIONSHIP. EYTAN ROSENBAUM AND JESSE ROSENBAUM HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Net transfer of assets and liabilities due to dissolution: -$1,617,965
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART II, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

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