2025-05-14T09:26:12-05:00 2024-06-30 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2023-07-01 853220711 FRIENDS OF HLA 2 INC FRIE 6468969478 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 ELYSE CASTELLANO COO 6468969478 2025-05-13 1 0 MICHELLE CAIN P00150750 5854231860 2025-05-14 2023 2025-03-06 01:10:19Z ELYSE CASTELLANO 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 2389175 0 X N/A X 2020 NY 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. 2 2 0 2 0 0 0 0 0 0 0 0 0 589618 0 589618 0 327407 0 0 0 0 0 0 0 4039 23500 4039 350907 -4039 238711 0 45005646 4039 44770974 -4039 234672 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. 0 0 327407 327407 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. 327407 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 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 0 0 0 1 1 1 1 1 1 0 0 0 NY X ELYSE CASTELLANO 6468969478 25 WEST 39TH STREET 7TH FLOOR NEW YORK NY 10018 X JON ROSENBERG CHAIR 1.00 X X 0 0 0 ELYSE CASTELLANO TREASURER 1.00 X X 0 0 0 0 0 0 0 0 0 0 HEBREW PUBLIC 25 W 39TH ST 7TH FLOOR NEW YORK NY 10018 RENT AND FACILITIES 928798 BARONE CYSA LLC 17 DORAL DR MANHASSET NY 11030 RENT 136512 SOLLEAH REALTY 1562 E 8TH ST BROOKLYN NY 11230 RENT 107954 3 2389175 1799557 589618 589618 589618 589618 0 0 589618 327407 327407 23500 23500 350907 327407 23500 0 79754 327407 142745 25090 0 0 25090 0 44430650 0 45005646 142103 4039 44628871 4039 44770974 X -4039 234672 -4039 234672 0 45005646 238711 0 X X 0 1 X 1 0 X 0 0 0 2389175 X PART II, SECTION B, LINE 13: THE ORGANIZATION'S TAX-EXEMPT STATUS WAS GRANTED AS OF AUGUST 28, 2020. THE TAX YEAR 2022 IS A SHORT-YEAR. 25090 25090 25090 DEFERRED LEASE RECEIVABLE 242471 SECURITY DEPOSIT 375000 RIGHT-OF-USE ASSETS-OPERATING 43813179 44430650 DUE TO RELATED PARTIES 330697 LEASE LIABILITIES - OPERATING 44298174 44628871 X 2407363 18188 1799557 1817745 589618 0 589618 2168652 18188 1799557 1817745 350907 0 350907 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 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT COST OF REAL ESTATE 1,799,557. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT COST OF REAL ESTATE 1,799,557. 0 HEBREW LANGUAGE ACADEMY CHARTER SCHOOL 2 2286 CROPSEY AVE BROOKLYN NY 11214 814669534 501(C)(3) 327407 0 TO FURTHER THE EDUCATION AND CHARITABLE PURPOSES OF HEBREW LANGUAGE CHARTER SCHOOLS IN NEW YORK STATE. 1 FORM 990, PART VI, SECTION A, LINE 2 JONATHAN ROSENBERG, DIRECTOR; AND ELYSE CASTELLANO, CFO; ARE MEMBERS OF HEBREW PUBLIC'S BOARD, ANOTHER 501(C)(3) ENTITY DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C 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. 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 XII, 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 IN 729 SEVENTH AVE 9TH FLOOR NEW YORK NY 10019 264077251 ASSIST CHARTER SCHOOLS THAT TEACH MODERN HEBREW TO CHILDREN OF ALL BACKGROUN NY 501(C)(3) LINE 7 0 HEBREW LANGUAGE ACADEMY CHARTER SCHOOL 2 2286 CROPSEY AVE BROOKLYN NY 11214 814669534 CHARTER SCHOOL NY 501(C)(3) LINE 2 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 HEBREW LANGUAGE ACADEMY CHARTER SCHOOL 2 C 327407 CASH NATIONAL CTR FOR HEBREW LANGUAGE CHARTER SCHOOL EXCELLENCE & DEVELOPMENT I K 928798 CASH