2025-05-05T08:46:54-05:00 2024-06-30 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2023-07-01 650213879 MAIMONIDES SHALOM ACADEMY INC MAIM 9549896886 5300 SOUTHWEST 40TH AVE FORT LAUDERDALE FL 33314 JAMES HOFFMAN PRESIDENT 9549896886 2025-05-05 1 1 AARON M FOX P01365820 2022274000 2025-05-05 2023 2025-03-06 01:10:19Z BRAUSER MAIMONIDES ACADEMY JAMES HOFFMAN 5300 SOUTHWEST 40TH AVE FORT LAUDERDALE FL 33314 15572527 0 X WWW.BRAUSER.US X 1990 FL THE LEON AND LEONA BRAUSER MAIMONIDES ACADEMY IS A MODERN ORTHODOX JEWISH DAY SCHOOL COMMITTED TO ACADEMIC EXCELLENCE IN BOTH JUDAIC AND GENERAL STUDIES. 19 19 241 40 0 0 3700467 2350276 10974429 12729506 201863 409635 213334 0 15090093 15489417 136659 87865 0 0 7893294 8496804 0 0 450934 4369427 4726547 12399380 13311216 2690713 2178201 27017529 35962642 9065799 15832711 17951730 20129931 X THE LEON AND LEONA BRAUSER MAIMONIDES ACADEMY (BMA) IS A MODERN ORTHODOX ZIONISTIC JEWISH DAY SCHOOL COMMITTED TO ACADEMIC EXCELLENCE IN BOTH JUDAIC AND GENERAL STUDIES, WHILE MAINTAINING A WARM, NURTURING, LEARNING ENVIRONMENT IN WHICH OUR STUDENTS THRIVE INTELLECTUALLY, SOCIALLY AND SPIRITUALLY. BMA STRIVES TO EMPOWER OUR STUDENTS WITH THE KNOWLEDGE AND SKILLS NECESSARY TO SUCCEED TO THEIR FULL POTENTIAL. THE SCHOOL SEEKS TO INSTILL WITHIN EACH CHILD A LIFELONG LOVE OF TORAH WITH ADHERENCE TO HALACHA; LOVE AND RESPECT FOR KLAL YISRAEL AND MEDINAT YISRAEL; COMMITMENT TO MITZVOT; DEVELOPMENT OF POSITIVE MIDDOT, AND PROFICIENCY IN MODERN HEBREW. THE UNIQUENESS OF A BMA EDUCATION IS ITS CHILD-CENTERED APPROACH, WHICH FOCUSES ON EACH STUDENT'S INDIVIDUAL CHARACTER AND PERSONALITY. THE CULTIVATION OF RESPONSIBILITY, DISCIPLINE, SELF-ESTEEM, CONFIDENCE AND GENUINE LOVE AND RESPECT FOR ALL PEOPLE IS THE HALLMARK OF OUR EDUCATION. 0 0 11316467 87865 12729506 RENDERED TEACHING AND SCHOOLING OF CHILDREN IN RELIGIOUS INSTRUCTIONS. 11316467 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 1 0 1 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 0 0 0 1 0 0 241 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 FL X MAIMONIDES SHALOM ACADEMY INC 9549896886 5300 SOUTHWEST 40TH AVE FORT LAUDERDALE FL 33314 MIRIAM UNGAR VICE PRESIDENT 2.00 X X 0 0 0 JUDY BAITNER TREASURER 2.00 X X 0 0 0 JAMIE HOFFMAN PRESIDENT 2.00 X X 0 0 0 ELISE ASKENAZI SECRETARY 2.00 X X 0 0 0 STEVEN ZOMBEK DIRECTOR 2.00 X 0 0 0 SHIMMY LAZAR DIRECTOR AS OF 07/23 2.00 X 0 0 0 MAX KLEIN DIRECTOR AS OF 07/23 2.00 X 0 0 0 GABI GLIKSBERG DIRECTOR AS OF 07/23 2.00 X 0 0 0 JOSEPH SCHWARTZ DIRECTOR 2.00 X 0 0 0 VERA HIRSCH DIRECTOR 2.00 X 0 0 0 AVRAHAM NAIDER DIRECTOR 2.00 X 0 0 0 CRAIG LUSTMAN DIRECTOR 2.00 X 0 0 0 JON KAWEBLUM DIRECTOR 2.00 X 0 0 0 BRIAN FARBMAN DIRECTOR 2.00 X 0 0 0 JENI CHOKRON DIRECTOR 2.00 X 0 0 0 LIZ BRAUSER DIRECTOR 2.00 X 0 0 0 LISA BARATZ ESQ DIRECTOR 2.00 X 0 0 0 ADAM SNOW DIRECTOR 2.00 X 0 0 0 AVIVIT BEN-AHARON DIRECTOR 2.00 X 0 0 0 RABBI JONAH FEIN HEAD OF SCHOOL 60.00 X 220071 0 213474 MICHELLE MOSES CFO 50.00 X 156946 0 43574 ELIMELECH HAGLER EXECUTIVE DIRECTOR 50.00 X 166875 0 77225 JARED LUSTMAN ATHLETICS DIRECTOR 45.00 X 136275 0 31795 680167 0 366068 9 0 1 0 THE MERCOVA GROUP 8180 NW 36TH ST 418 DORAL FL 33166 CONSTRUCTION COMPANY 7365160 AUDIO VIDEO TECHNICAL SERVICES INC 14629 SW 104 ST 162 MIAMI FL 33186 AUDIO VISUAL SERVICES 492025 TACTICX 5800 LAKESHORE DR 306 FT LAUDERDALE FL 33312 SECURITY 370317 MIS SUPPORT PO BOX 880423 BOCA RATON FL 33488 IT SERVICES 322229 KLEEN1 LLC 151 NORTH NOB HILL RD STE 154 PLANTATION FL 33324 CLEANING SERVICES 318776 5 40032 933864 1376380 2350276 TUITION 611600 10074177 10074177 CAMP 611600 943705 943705 OTHER 611600 584378 584378 FAMILY FEE 611600 466650 466650 LUNCH 611600 374115 374115 286481 286481 12729506 409635 409635 83110 40032 83110 0 15489417 12729506 0 409635 87865 87865 820805 482746 256717 81342 6823703 5771016 816884 235803 109000 89380 15202 4418 247564 217737 27099 2728 495732 406500 69155 20077 14198 10648 1420 2130 57174 42881 5717 8576 15557 13223 2334 494541 410471 58848 25222 182585 155197 21910 5478 281871 239590 42281 490662 441596 49066 109033 92678 16355 EDUCATION SUPPLIES 1108078 1108078 REPAIRS AND MAINTENANCE 615700 554130 61570 FOOD 437436 393692 34995 8749 SECURITY 386347 328395 49259 8693 533365 470644 15003 47718 13311216 11316467 1543815 450934 668857 1455775 299403 299524 81000 148247 544770 263119 199220 187445 32964558 5457399 16701920 27507159 8466607 6042079 55752 59294 27017529 35962642 1896640 2503136 1733799 2340960 5435360 10988615 9065799 15832711 X 17870730 20056684 81000 73247 17951730 20129931 27017529 35962642 2178201 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X EDUCATION 0 5652663 854750 6434166 73247 4915800 535000 201863 5652663 1000000 3915800 4915800 1000000 1000000 1.00000 0 0 2084912 2084912 11674680 4941700 6732980 1622370 515699 1106671 17582596 17582596 27507159 5-3 SECURITIES T BILLS 6042079 C 6042079 X 15484662 83110 83110 15401552 87865 87865 15489417 13306461 83110 83110 13223351 87865 87865 13311216 PART III, LINE 4: IN CONFORMITY WITH THE PRACTICE FOLLOWED BY MANY MUSEUMS AND OTHER SIMILAR INSTITUTIONS, COLLECTION OBJECTS PURCHASED AND DONATED ARE NOT INCLUDED IN THE STATEMENTS OF FINANCIAL POSITION. THESE COLLECTION ITEMS ARE PRIMARILY ART THAT WAS DONATED TO THE ACADEMY FROM ONE DONOR. THE ACADEMY USES CERTAIN PIECES OF ITS COLLECTION FOR EDUCATION PURPOSES. PART X, LINE 2: THE ACADEMY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH GAAP, WHICH REQUIRES RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ACADEMY HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS AND NO ADJUSTMENTS TO ITS FINANCIAL POSITION, ACTIVITIES OR CASH FLOWS WERE REQUIRED. THE ACADEMY DOES NOT EXPECT THAT UNRECOGNIZED TAX BENEFITS WILL INCREASE WITHIN THE NEXT TWELVE MONTHS. THE ACADEMY DID NOT RECORD ANY INTEREST OR PENALTIES ON UNCERTAIN TAX POSITIONS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION AS OF JUNE 30, 2024 AND 2023 OR THE ACCOMPANYING STATEMENTS OF ACTIVITIES FOR THE YEARS THEN ENDED. IF THE ACADEMY WERE TO INCUR ANY INCOME TAX LIABILITY IN THE FUTURE, INTEREST ON ANY INCOME TAX LIABILITY WOULD BE REPORTED AS INTEREST EXPENSE AND PENALTIES ON ANY INCOME TAX LIABILITY WOULD BE REPORTED AS INCOME TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED NET ON F/S, GROSS ON TAX RETURN 83,110. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED NET IN TUITION REVENUE ON F/S, GROSS ON TAX RETURN 87,865. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED NET ON F/S, GROSS ON TAX RETURN 83,110. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS REPORTED NET IN TUITION REVENUE ON F/S, GROSS ON TAX RETURN 87,865. PART V LINE 4: DURING 2021, THE ACADEMY IMPLEMENTED A STRATEGIC PLAN TO DEVELOP A THREE-YEAR CAPITAL CAMPAIGN TO SUPPORT FACILITY UPGRADES AND EXPANSION BY CONSTRUCTING A NEW BUILDING. AS A RESULT, THE ACADEMY ENTERED INTO CERTAIN AGREEMENTS TO RECEIVE PLEDGE CONTRIBUTIONS, INCLUDING DONOR-DESIGNATED. PLEDGE CONTRIBUTIONS TO BE RECEIVED IN ONE YEAR OR LESS FROM THE STATEMENT OF FINANCIAL POSITION DATE ARE RECORDED AT NET REALIZABLE VALUE (FAIR VALUE, LESS ANY APPLICABLE DOUBTFUL ACCOUNT ALLOWANCES). PLEDGE CONTRIBUTIONS TO BE RECEIVED AFTER ONE YEAR FROM THE STATEMENT OF FINANCIAL POSITION DATE ARE RECORDED AT FAIR VALUE, WHICH IS DETERMINED BASED ON THE VALUE OF THE ESTIMATED DISCOUNTED FUTURE CASH FLOWS, LESS ANY DOUBTFUL ACCOUNT ALLOWANCES. AS OF JUNE 30, 2024 AND 2023, THE ACADEMY'S PLEDGE RECEIVABLES OF APPROXIMATELY $73,000 AND $81,000, RESPECTIVELY, ARE ALL WITH DONOR RESTRICTION, AND THE ACADEMY DID NOT DISCOUNT IT'S PLEDGES RECEIVABLE AS THE BALANCES ARE EXPECTED TO BE FULLY COLLECTED WITHIN ONE YEAR FROM THE STATEMENT OF FINANCIAL POSITION DATE. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL AND ETHNIC ORIGIN. ALL THE RIGHTS, PRIVILEDGES, PROGRAMS, AND ACTIVITIES ARE MADE AVAILABLE TO ALL STUDENTS AT THE SCHOOL. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECIEVES TITLE I FUNDS WHICH ARE FEDERAL FUNDS. GALA 123142 40032 83110 83110 123142 40032 83110 83110 83110 0 1 FINANCIAL AID 40 87865 PART I, LINE 2: THE SCHOOL PROVIDED FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS TO APPROXIMATELY 40 STUDENTS. A COMMITTEE, SELECTED BY THE BOARD OF DIRECTORS, REVIEW THE APPLICATIONS FOR FINANCIAL AID AND ASSESS THE NEED OF THE STUDENT'S FAMILY FOR FINANCIAL ASSISTANCE. X 1 1 X X X 0 0 0 0 0 0 0 0 0 RABBI JONAH FEIN HEAD OF SCHOOL 220071 0 0 0 0 0 1000 0 212474 0 433545 0 0 0 ELIMELECH HAGLER EXECUTIVE DIRECTOR 166875 0 0 0 0 0 1000 0 76225 0 244100 0 0 0 MICHELLE MOSES CFO 156946 0 0 0 0 0 3400 0 40174 0 200520 0 0 0 JARED LUSTMAN ATHLETICS DIRECTOR 136275 0 0 0 0 0 1000 0 30795 0 168070 0 0 0 PART I, LINE 1A THE PARSONAGE BENEFIT OF $90,000 WAS PROVIDED TO THE HEAD OF THE SCHOOL, WHICH IS REFLECTED ON PART II, LINE 1(D). MISSION STATEMENT CONTINUED THROUGH GROWTH IN CHARACTER, SPIRITUALITY AND TORAH KNOWLEDGE, BMA STRIVES TO PRODUCE GRADUATES THAT ARE UPLIFTED BY THEIR EDUCATION AND MOTIVATED TO BECOME CONTRIBUTING MEMBERS OF THE JEWISH COMMUNITY AND THE WORLD AT LARGE. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S INDEPENDENT ACCOUNTANTS PREPARE THE FORM 990. THE FORM 990 IS MADE AVAILABLE TO THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION INCLUDED REVIEW OF COMPARABILIITY DATA FOR THE TOP MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.