Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
EIN 85-3220711 • 501(c)3 • New York, NY
Profile
Friends of hebrew language academy 2 , inc., ("fohla2") 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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
9th percentile
Higher top officer pay than 9% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$45,005,646
No earlier filing loaded for comparison.
Liabilities
$44,770,974
No earlier filing loaded for comparison.
Net Assets
$234,672
No earlier filing loaded for comparison.
Revenue
$589,618
No earlier filing loaded for comparison.
Expenses
$350,907
No earlier filing loaded for comparison.
Net Income
$238,711
No earlier filing loaded for comparison.
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Friends of hebrew language academy 2 , inc., ("fohla2") 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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Other Notes and Loans Receivable, Net | - | $327,407 | - |
| Prepaid Expenses and Deferred Charges | - | $142,745 | - |
| Cash and Non-Interest-Bearing Accounts | - | $79,754 | - |
| Land, Buildings, and Equipment, Net | $0 | $25,090 | ▲ $25,090 |
| Total Assets | $0 | $45,005,646 | ▲ $45,005,646 |
| Other Assets Total | $0 | $44,430,650 | ▲ $44,430,650 |
| Liabilities | |||
| Other Liabilities | $4,039 | $44,628,871 | ▲ $44,624,832 |
| Accounts Payable and Accrued Expenses | - | $142,103 | - |
| Total Liabilities | $4,039 | $44,770,974 | ▲ $44,766,935 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-4,039 | $234,672 | ▲ $238,711 |
| Total Net Assets Fund Balance | $-4,039 | $234,672 | ▲ $238,711 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $45,005,646 | ▲ $45,005,646 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $25,090 | - | $25,090 |
| Other Assets Org | $43,813,179 | - | - |
| Name | Title |
|---|---|
| Jon Rosenberg | Chair |
| Elyse Castellano | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Hebrew Public | Rent And Facilities | 25 W 39TH ST 7TH FLOOR, New York, NY 10018 | $928,798 |
| Barone Cysa LLC | Rent | 17 DORAL DR, Manhasset, NY 11030 | $136,512 |
| Solleah Realty | Rent | 1562 E 8TH ST, Brooklyn, NY 11230 | $107,954 |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $327,407 |
| Other Expenses | $23,500 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $327,407 | - | - | $327,407 |
| Fees for Services Accounting | - | $23,500 | - | $23,500 |
| Total Functional Expenses | $327,407 | $23,500 | $0 | $350,907 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,168,652 |
| Expenses Not Reported on Form 990 | $1,817,745 |
| Expenses per Audited Statements | $350,907 |
| Total Expenses per Form 990 | $350,907 |
| Expenses Not Reported on Financial Statements | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Hebrew Language Academy Charter School 2 | Brooklyn, NY | 501(c)(3) | To Further the Education and Charitable Purposes of Hebrew Language Charter Schools in New York State. | $327,407 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Lease Liabilities - Operating | $44,298,174 |
| Due to Related Parties | $330,697 |
“Jonathan rosenberg, director; and elyse castellano, cfo; are members of hebrew public's board, another 501(c)(3) entity during the year.”
“The organization has no committees.”
“The 990 was reviewed by the board of directors prior to filing.”
“Conflict of interest will be deemed to exist whenever a director or officer is in the position to approve or influence corporation policies or actions which would or might financially benefit or harm certain individuals or entities as defined in the corporation's by-laws.”
“The audited financials, governing documents, and conflict of interest policy are made available upon request.”
“The board has not changed its process for selecting the independent auditor nor have they changed the oversight of the audit from prior years.”
“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 year 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.”
“Direct cost of real estate 1,799,557.”
“Direct cost of real estate 1,799,557.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 142103 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | FRIENDS OF HEBREW LANGUAGE ACADEMY 2 , INC., ("FOHLA2") 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. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ELYSE CASTELLANO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6468969478 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 25 WEST 39TH STREET 7TH FLOOR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10018 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 79754 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 928798 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 136512 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 107954 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 25 W 39TH ST 7TH FLOOR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 17 DORAL DR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 1562 E 8TH ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | NEW YORK |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | MANHASSET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | BROOKLYN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | NY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | NY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 10018 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 11030 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 11230 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | HEBREW PUBLIC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | BARONE CYSA LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | SOLLEAH REALTY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | RENT AND FACILITIES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | RENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | RENT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 327407 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 23500 |
| IRS990/CYOtherRevenueAmt | 0 | 589618 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 238711 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 350907 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 589618 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | FOR THE YEAR ENDED JUNE 30, 2024, THE ORGANIZATION PROVIDED PROGRAMMATIC EXPENSE OF APPROXIMATELY $2.16MM 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 327407 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 23500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 23500 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JON ROSENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ELYSE CASTELLANO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2020 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantAmt | 0 | 327407 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 327407 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 327407 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2389175 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 2389175 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 25090 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 25090 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 1799557 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | FRIENDS OF HEBREW LANGUAGE ACADEMY 2 , INC., ("FOHLA2") 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -4039 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 234672 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 589618 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 589618 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -4039 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 234672 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 44430650 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4039 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 44628871 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 327407 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 142745 |
| IRS990/PrincipalOfficerNm | 0 | ELYSE CASTELLANO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 4039 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -4039 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 4039 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 0 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 238711 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 589618 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ORGANIZATION'S TAX-EXEMPT STATUS WAS GRANTED AS OF AUGUST 28, 2020. THE TAX YEAR 2022 IS A SHORT-YEAR. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, SECTION B, LINE 13: |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2389175 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 18188 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 18188 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1817745 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 350907 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 25090 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 25090 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 242471 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 375000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 43813179 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED LEASE RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | SECURITY DEPOSIT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | RIGHT-OF-USE ASSETS-OPERATING |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1799557 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 330697 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 44298174 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED PARTIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | LEASE LIABILITIES - OPERATING |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 1799557 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1817745 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 589618 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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 YEAR 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECT COST OF REAL ESTATE 1,799,557. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DIRECT COST OF REAL ESTATE 1,799,557. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25090 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 44430650 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 350907 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 44628871 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 589618 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2407363 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2168652 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 327407 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TO FURTHER THE EDUCATION AND CHARITABLE PURPOSES OF HEBREW LANGUAGE CHARTER SCHOOLS IN NEW YORK STATE. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | HEBREW LANGUAGE ACADEMY CHARTER SCHOOL 2 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 814669534 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 2286 CROPSEY AVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | BROOKLYN |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 11214 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JONATHAN ROSENBERG, DIRECTOR; AND ELYSE CASTELLANO, CFO; ARE MEMBERS OF HEBREW PUBLIC'S BOARD, ANOTHER 501(C)(3) ENTITY DURING THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS NO COMMITTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE 990 WAS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CONFLICT OF INTEREST WILL BE DEEMED TO EXIST WHENEVER A DIRECTOR OR OFFICER IS IN THE POSITION TO APPROVE OR INFLUENCE CORPORATION POLICIES OR ACTIONS WHICH WOULD OR MIGHT FINANCIALLY BENEFIT OR HARM CERTAIN INDIVIDUALS OR ENTITIES AS DEFINED IN THE CORPORATION'S BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE AUDITED FINANCIALS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | NATIONAL CTR FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE & DEVELOPMENT IN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | HEBREW LANGUAGE ACADEMY CHARTER SCHOOL 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 264077251 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 814669534 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | ASSIST CHARTER SCHOOLS THAT TEACH MODERN HEBREW TO CHILDREN OF ALL BACKGROUN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | CHARTER SCHOOL |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | LINE 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 729 SEVENTH AVE 9TH FLOOR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 2286 CROPSEY AVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | NEW YORK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | BROOKLYN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 10019 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 11214 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 327407 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 928798 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | HEBREW LANGUAGE ACADEMY CHARTER SCHOOL 2 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | NATIONAL CTR FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE & DEVELOPMENT I |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | K |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 0 |
| IRS990/TotalAssetsEOYAmt | 0 | 45005646 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 45005646 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 23500 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 327407 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 350907 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4039 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 44770974 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4039 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 44770974 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -4039 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 234672 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 327407 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 589618 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 589618 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 2 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 45005646 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 25 WEST 39TH STREET 7TH FLOOR |
| IRS990/USAddress/CityNm | 0 | NEW YORK |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 10018 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 2 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELYSE CASTELLANO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | COO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6468969478 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF HLA 2 INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 853220711 |
| ReturnHeader/Filer/PhoneNum | 0 | 6468969478 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 25 WEST 39TH STREET 7TH FLOOR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10018 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161092347 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MENGEL METZGER BARR & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 100 CHESTNUT STREET SUITE 1200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14604 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5854231860 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHELLE CAIN |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T09:26:12-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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