2026-02-24T17:00:51-06:00 2025-06-30 334358135 SAX ADVISORS LLC 1040 AVENUE OF THE AMERICAS-16TH FL NEW YORK NY 10018 990 2024-07-01 112107335 HEBREW ACADEMY FOR SPECIAL CHILDREN INC HEBR 7186865900 6701 BAY PARKWAY 2ND FL BROOKLYN NY 11204 BERNARD KAHN CHIEF EXECUTIVE OFFICER 7186865900 2026-02-24 1 0 MARQUS WHITE P00053187 2126857000 2026-02-13 2024 2025-03-06 01:10:19Z BERNARD KAHN 6701 BAY PARKWAY 2ND FL BROOKLYN NY 11204 34030528 0 X WWW.HASC.NET X 1965 NY SINCE 1965 HEBREW ACADEMY FOR SPECIAL CHILDREN ("HASC") CONTINUES TO PROVIDE HIGH QUALITY SPECIAL EDUCATION AND THERAPEUTIC SERVICES TO CHILDREN WITH SPECIAL NEEDS. SERVICES ARE PROVIDED AT 4 SPECIAL EDUCATIONAL SCHOOLS AS WELL AS HOME AND COMMUNITY-BASED SERVICES. 9 7 573 7 0 0 3119724 1533898 29217879 32046164 4680927 466516 35428 -16050 37053958 34030528 0 0 0 0 25240068 26898663 0 0 92126 5938647 6035023 31178715 32933686 5875243 1096842 18560641 21029400 5173345 6545262 13387296 14484138 SINCE 1965 HEBREW ACADEMY FOR SPECIAL CHILDREN ("HASC") CONTINUES TO PROVIDE HIGH QUALITY SPECIAL EDUCATION AND THERAPEUTIC SERVICES TO CHILDREN WITH SPECIAL NEEDS. SERVICES ARE PROVIDED AT 4 SPECIAL EDUCATIONAL SCHOOLS AS WELL AS HOME AND COMMUNITY-BASED SERVICES. 0 0 22842349 24855252 PRESCHOOL PROGRAM-PRESCHOOL PROGRAM - SERVICES ARE PROVIDED, ALL 12 MONTHS OF THE YEAR, TO ELIGIBLE CHILDREN. CHILDREN MUST BE APPROVED THROUGH THEIR LOCAL SCHOOL DISTRICT IN ORDER TO RECEIVE SERVICES. THE SERVICES ARE OFFERED AT NO CHARGE TO FAMILIES. THESE SERVICES CAN BE PROVIDED IN THE CHILD'S HOME, DAY CARE OR NURSERY SCHOOL SETTING AS WELL AS ONE OF OUR CENTERS LOCATED IN KINGS, NASSAU, OR ROCKLAND COUNTIES. 6289013 7190912 SCHOOL-AGE PROGRAM-THIS IS A STATE OF THE ART SPECIAL EDUCATION PROGRAM FOR MONOLINGUAL AND BILINGUAL CHILDREN BETWEEN THE AGES OF 5 AND 21 YEARS. THE FOCUS OF THE PROGRAM IS ON THE ATTAINMENT OF FUNCTIONAL SKILLS THAT INCLUDE ACTIVITIES OF DAILY LIVING, ACADEMIC ACHIEVEMENT AND SOCIALIZATION. 29131362 1 1 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 1 0 0 0 0 0 0 1 0 1 0 1 95 0 1 573 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X YOSEF ELBAUM 7186865900 6701 BAY PARKWAY 2ND FL BROOKLYN NY 11204 X BERNARD KAHN CEO 37.50 X X 477435 0 8575 SUSAN SLATER CHIEF SCHOOL ADMINISTRATOR 37.50 X 242817 0 6226 PAULA DAVIS DIRECTOR CLINICAL & ED SERVICES 37.50 X 238176 0 8189 ETHAN KAHN STRAT. AND PRGRM EXPA AND ENHANCEMENT 37.50 X 209255 0 41848 YOSEF ELBAUM CONTROLLER 37.50 X 153775 0 66204 GISELLE BRAUNFELD CLINICAL COORDINATOR 37.50 X 155945 0 63944 RIVKY REICH PROGRAM DIRECTOR 37.50 X 150960 0 60660 CHERYL FOLLMAN DIRECTOR OF HUMAN RESOURCE 37.50 X 117610 0 63940 HESHY COHEN IT DIRECTOR 37.50 X 131287 0 43217 NAOMI GOLDZWEIG PROGRAM DIRECTOR 37.50 X 128666 0 42815 BARUCH HERTZ CHAIRMAN 10.00 X X 0 0 0 SHIMON FRIEDMAN TREASURER 2.00 X X 0 0 0 ROBERT JAFFA TRUSTEE 2.00 X 0 0 0 MARVIN NEIMAN TRUSTEE 2.00 X 0 0 0 DAVID FULD TRUSTEE 2.00 X 0 0 0 SIMCHA LEFKOWITZ TRUSTEE 2.00 X 0 0 0 SOLOMON NEIMAN TRUSTEE 2.00 X 0 0 0 2005926 0 405618 26 0 1 0 THERAPEUTIC RESPHTHLLP 36-36 33RD STREET - SUITE 500 LONG LONG ISLAND CITY NY 11101 THERAPY SERVICES 267250 THERAPEUTIC SERVICES INC 2409 AVENUE K BROOKLYN NY 11210 BROOKLYN NY 11210 THERAPY SERVICES 235406 CONGREGATION BAIS MALKA SCHOOL PO BOX 977 MONSEY NY 10952 MONSEY NY 10952 BUILDING MAINTENCE AND UTILITIES 210433 EQUEST BUILDERS CORP 228-15 138TH AVE LAURELTON NY 11413 BUILDING IMPROVEMENTS CONSTRUCTION 148501 INDEPENDENT COMPUTER MAINTENANCE LLC 1037 ROUTE 46 EAST STE 102 CLIFTON CLIFTON NJ 07013 COMPUTER MAINTENACE AND SERVICES 132562 7 1187440 346458 21151 1533898 PROGRAM SERVICE 611600 32046164 32046164 32046164 466516 466516 OTHER INCOME 900099 6280 6280 INCOME FROM JOINT VENTURE 900099 -22330 -22330 -16050 34030528 32046164 0 450466 1236437 159499 1076938 21104292 20236359 793585 74348 1250000 1181009 63381 5610 1579825 1477723 95837 6265 1728109 1619863 102368 5878 59460 5425 54035 136920 24386 112534 243536 7566 235970 166983 164240 2743 111053 77571 33482 931415 769493 161922 8575 2647 5928 42828 24691 18112 25 59045 59045 262222 238474 23748 461424 3742 457682 THERAPISTS AND OTHER RE 1800010 1800010 PROGRAMMATIC SUPPLIES 399215 389482 9733 SERVICE CONTRACTS AND C 364134 133179 230955 BUILDING MAINTENANCE AN 305719 302945 2774 682484 513058 169426 32933686 29131362 3710198 92126 1283443 384802 743721 2188976 5095833 6429432 6125000 6125000 92075 123571 6846055 4636150 2051240 2209905 888703 866373 2280626 2701341 18560641 21029400 2749475 3710531 150000 150000 2273870 2684731 5173345 6545262 X 13387296 14484138 13387296 14484138 18560641 21029400 1096842 0 X X 0 1 X 1 0 X 6128967 1802776 3443668 3119724 1533898 16029033 23075389 24439681 27598933 29217879 32046164 136378046 29204356 26242457 31042601 32337603 33580062 152407079 0 0 0 152407079 835776 1039696 821381 122783 466516 3286152 835776 1039696 821381 122783 466516 3286152 21527 26424 31506 35428 6280 121165 30061659 27308577 31895488 32495814 34052858 155814396 0.97810 0.97650 0.02110 0.01980 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INCOME FROM JOINT VENTURE - 2020 AMOUNT: $ 21,521. 2021 AMOUNT: $ 26,108. 2022 AMOUNT: $ 30,845. 2023 AMOUNT: $ 35,428. OTHER INCOME - 2020 AMOUNT: $ 6. 2021 AMOUNT: $ 316. 2022 AMOUNT: $ 661. 2024 AMOUNT: $ 6,280. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2488200 1974312 513888 3305208 2057115 1248093 824032 604723 219309 228615 228615 2209905 SECUIRTY DEPOSITS AND OTHER ASSETS 87423 RIGHT OF USE ASSET- NET-OPERATING LEASE 2613918 2701341 LEASE LIABILITY OPERATING LEASE 2684731 2684731 X 34030528 0 34030528 0 34030528 32933686 0 32933686 0 32933686 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE") AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ACADEMY THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. HASC FILES AN INFORMATIONAL RETURN IN THE FEDERAL JURISDICTION. HASC IS SUBJECT TO FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR FISCAL YEARS ENDED IN 2022 AND THEREAFTER. HASC BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS FILED. MANAGEMENT BELIEVES THAT ITS NON-PROFIT STATUS WOULD BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES AS ADDRESSED IN FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. SHOULD THERE BE INTEREST ON UNDERPAYMENTS OF INCOME TAX, THE ORGANIZATION WOULD CLASSIFY IT AS INTEREST EXPENSE. THE ORGANIZATION WOULD CLASSIFY PENALTIES IN CONNECTION WITH UNDERPAYMENTS OF TAX AS OTHER EXPENSE. THE ORGANIZATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AT JUNE 30, 2025 AND 2024. X X X X 0 0 0 0 0 0 0 0 0 BERNARD KAHN CEO 477435 0 0 0 0 0 8013 0 562 0 486010 0 0 0 SUSAN SLATER CHIEF SCHOOL ADMINISTRATOR 242817 0 0 0 0 0 5923 0 303 0 249043 0 0 0 PAULA DAVIS DIRECTOR CLINICAL & ED SERVICES 238176 0 0 0 0 0 5860 0 2329 0 246365 0 0 0 ETHAN KAHN STRAT. AND PRGRM EXPA AND ENHANCEMEN 209255 0 0 0 0 0 0 0 41848 0 251103 0 0 0 YOSEF ELBAUM CONTROLLER 153775 0 0 0 0 0 4277 0 61927 0 219979 0 0 0 GISELLE BRAUNFELD CLINICAL COORDINATOR 155945 0 0 0 0 0 4307 0 59637 0 219889 0 0 0 RIVKY REICH PROGRAM DIRECTOR 150960 0 0 0 0 0 4031 0 56629 0 211620 0 0 0 CHERYL FOLLMAN DIRECTOR OF HUMAN RESOURCE 117610 0 0 0 0 0 3168 0 60772 0 181550 0 0 0 HESHY COHEN IT DIRECTOR 131287 0 0 0 0 0 3297 0 39920 0 174504 0 0 0 NAOMI GOLDZWEIG PROGRAM DIRECTOR 128666 0 0 0 0 0 3424 0 39391 0 171481 0 0 0 SUSAN ISHAKIS FAMILY MEMBER 36714 EMPLOYEE COMPENSATION 0 CHARNE KAHN FAMILY MEMBER 18703 EMPLOYEE COMPENSATION 0 MIRIAM STERN FAMILY MEMBER 15573 EMPLOYEE COMPENSATION 0 NINA BRAUN FAMILY MEMBER 25461 EMPLOYEE COMPENSATION 0 THRIVE OCCUPATIONAL THERAPY LLC FAMILY MEMBER 54525 THERAPY SERVICES 0 NTHERAPIE LLC FAMILY MEMBER 70215 THERAPY SERVICES 0 FORM 990, PART VI, SECTION A, LINE 2 ETHAN KAHN IS THE SON OF BERNARD KAHN. SOLOMON NEIMAN IS THE SON OF MARVIN NEIMAN. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 WILL BE SENT TO THE BOARD CHAIR AND OTHER MEMBERS OF THE BOARD FOR REVIEW AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS MEETS ON A QUARTERLY BASIS TO ENSURE THAT THE COMPLIANCE PLAN AND CONFLICT OF INTEREST POLICY ARE BEING ENFORCED. FORM 990, PART VI, SECTION B, LINE 15 HASC HIRES AN INDEPENDENT ACCOUNTANT TO REVIEW THE COMPENSATION OF THEIR MANAGEMENT TEAM EVERY FEW YEARS, AS DEEMED NECESSARY. THIS DATA ALONG WITH OTHER KNOWLEDGE OF DECISORS IS REVIEWED AS NECESSARY EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, MEDICAID COMPLIANCE POLICY IS MADE WIDELY AVAILABLE ON OUR WEBSITE. PART VII ETHAN KAHN IS THE DIRECTOR OF STRATEGY & PROGRAM ENHANCEMENT FOCUSING ON STRATEGIC AND PROGRAM EXPANSION AND ENHANCEMENT. MR. KAHN ALSO SITS ON THE BOARD OF DIRECTORS AS A VOTING MEMBER. THE COMPENSATION RECEIVED BY MR. KAHN OS FOR HIS ROLE AS THE DIRECTOR OF STRATEGY & PROGRAM ENHANCEMENT. HE RECEIVES NO ADDITIONAL COMPENSATION FOR HIS POSITION ON THE BOARD OF DIRECTORS. 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BAIS MALKA HASC LLC - C/O HIRSCH CPA PC 14 JOAN LANE MONSEY NY 10952 471105432 REAL ESTATE HOLDING COMPANY NY 501(C)(25) BAIS MALKA INC 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 BAIS MALKA HASC LLC D 3262090 OUTSTANDING BALANCE OF MORTGAGE BAIS MALKA HASC LLC K 148998 LEASE