ORLANDO TORAH ACADEMY INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ORLANDO TORAH ACADEMY INC (EIN 27-2575267)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-15
IRS object ID: 201421359349309487
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-15T18:09:11-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WASSERBRETTLERKLAR & LIPSTEIN LLP CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	132 NASSAU STREET SUITE 300	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10038	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	272575267	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ORLANDO TORAH ACADEMY INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ORLA	NameControl
Phone	4077781929	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1120 S APOPKA-VINELAND ROAD	AddressLine1
City	ORLANDO	City
State	FL	State
ZIP Code	32836	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	AVROHOM WACHSMAN	Name
Title	DEAN	Title
Phone	4077781929	Phone
Date Signed	2014-05-15	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL LIPSTEIN	Name
Phone	2129626100	Phone
Date Prepared	2014-05-15	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	288985	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.ORLANDOTORAH.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2010	YearFormation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	OPERATE A RELIGIOUS ELEMENTARY SCHOOL AND PRE SCHOOL, DAILY SCHEDULE INCLUDES PRAYER SERVICES, RELIGIOUS AND SECULAR INSTRUCTION.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	20	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	213482	ContributionsGrantsPriorYear
Contributions Grants Current Year	159960	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	97252	ProgramServiceRevenuePriorYear
Program Service Revenue CY	110025	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	319	OtherRevenueCurrentYear
Total Revenue Prior Year	310734	TotalRevenuePriorYear
Total Revenue Current Year	270304	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	310937	SalariesEtcPriorYear
Salaries Etc Current Year	419173	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	15739	TotalFundrsngExpCurrentYear
Other Expense Prior Year	49844	OtherExpensePriorYear
Other Expenses Current Year	60354	OtherExpensesCurrentYear
Total Expenses Prior Year	360781	TotalExpensesPriorYear
Total Expenses Current Year	479527	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-50047	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-209223	RevenuesLessExpensesCY
Total Assets BOY	118274	TotalAssetsBOY
Total Assets EOY	32688	TotalAssetsEOY
Total Liabilities BOY	89609	TotalLiabilitiesBOY
Total Liabilities EOY	213246	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	28665	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-180558	NetAssetsOrFundBalancesEOY
Mission Description	OPERATE A RELIGIOUS ELEMENTARY SCHOOL AND PRE SCHOOL, DAILY SCHEDULE INCLUDES PRAYER SERVICES, RELIGIOUS AND SECULAR INSTRUCTION.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	441432	Expense
Description	OPERATE A SYNAGOGUE AND RELIGIOUS ELEMENTARY AND PRE SCHOOL	Description
Total Program Service Expense	441432	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	20	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ORLANDO TORAH ACADEMY INC	NamePerson
Telephone Number	4077781929	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	11200 S APOPKA-VINELAND ROAD	AddressLine1
City	ORLANDO	City
State	FL	State
ZIP Code	32836	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
YEHUDA SCHEPANSKY
SECRETARY	60.00	X	30000	0	14190
RABBI AVRAHAM WACHSMAN
TREASURER	60.00	X	27750	0	14190
RABBI DOVID HARRIS
PRESIDENT	1.00	X	0	0	0
RABBI KEEVA GRUNBLATT
VICE PRESIDE	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	57750	TotalReportableCompFromOrg
Total Other Compensation	28380	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	11794	FundraisingEvents
All Other Contributions	148166	AllOtherContributions
Total Contributions	159960	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION	Description
Total Revenue Column	110025	TotalRevenueColumn
Related Or Exempt Function Income	110025	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	110025	TotalProgramServiceRevenue
Gross Income Fundraising Events	19000	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	11794	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	18681	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	319	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	270304	TotalRevenueColumn
Related Or Exempt Function Income	110025	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	146470	Total
Program Services	124501	ProgramServices
Management And General	14646	ManagementAndGeneral
Fundraising	7323	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	224242	Total
Program Services	224242	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	24592	Total
Program Services	24592	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	23869	Total
Program Services	22079	ProgramServices
Management And General	1193	ManagementAndGeneral
Fundraising	597	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1750	Total
Management And General	1750	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	846	Total
Fundraising	846	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	12583	Total
Program Services	10593	ProgramServices
Management And General	1327	ManagementAndGeneral
Fundraising	663	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	21485	Total
Program Services	18261	ProgramServices
Management And General	2149	ManagementAndGeneral
Fundraising	1075	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	3139	Total
Program Services	1789	ProgramServices
Fundraising	1350	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	765	Total
Program Services	650	ProgramServices
Management And General	77	ManagementAndGeneral
Fundraising	38	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3021	Total
Program Services	2568	ProgramServices
Management And General	302	ManagementAndGeneral
Fundraising	151	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising
EDUCATIONAL	5456	5456
FUNDRAISING	3584		3584
DUES AND SUBSCRIPTIONS	1995	1995
RECRUITMENT	1910	1910

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3820	Total
Program Services	2795	ProgramServices
Management And General	913	ManagementAndGeneral
Fundraising	112	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	479527	Total
Program Services	441431	ProgramServices
Management And General	22357	ManagementAndGeneral
Fundraising	15739	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1630	BOY
EOY	250	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	111671	BOY
EOY	23756	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	291	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	10033	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1351	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	4682	BOY
EOY	8682	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	118274	BOY
EOY	32688	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	89609	BOY
EOY	199961	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
EOY	11371	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
EOY	1914	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	89609	BOY
EOY	213246	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	28665	BOY
EOY	-180558	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	28665	BOY
EOY	-180558	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	118274	BOY
EOY	32688	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-209223	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	341907	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	213482	CurrentTaxYearMinus1Year
Current Tax Year	159960	CurrentTaxYear
Total	715349	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	341907	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	213482	CurrentTaxYearMinus1Year
Current Tax Year	159960	CurrentTaxYear
Total	715349	Total

Field	Value	IRS element (for citing)
Public Support Total170	715349	PublicSupportTotal170
Total Support	715349	TotalSupport
Gross Receipts From Admissions Etc	129025	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	1.00000	PublicSupportPertcentage170
Public Support Pertcent Prior Year	1.00000	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2403	OtherCostOrOtherBasis
Depreciation	120	Depreciation
Book Value	2283	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	7630	OtherCostOrOtherBasis
Depreciation	1231	Depreciation
Book Value	6399	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8682	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	LOANS PAYABLE	Description
Amount	$1,914	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	1914	TotalOfAmounts

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	DINNER	NameOfEvent1
Gross Receipts Event1	30794	GrossReceiptsEvent1
Charitable Contributions Event1	11794	CharitableContributionsEvent1
Gross Revenue Event1	19000	GrossRevenueEvent1
Other Direct Expenses Event1	18681	OtherDirectExpensesEvent1
Gross Receipts Total	30794	GrossReceiptsTotal
Charitable Contributions Total	11794	CharitableContributionsTotal
Gross Revenue Total Events	19000	GrossRevenueTotalEvents
Other Direct Expenses Total Events	18681	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	18681	DirectExpenseSummaryEvents
Net Income Summary	319	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF THE 990 IS PROVIDED TO THE TRUSTEE FOR REVIEW PRIOR TO FILINGS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	TRANSACTIONS ARE REVIEWED BY BOARD TO ASSESS POSSIBLE CONFLICTS OF INTEREST.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	COMPENSATION OF DEANS IS APPROVED BY THE BOARD
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	REQUESTS ARE EVALUATED AND, WHEN DEEMED APPROPRIATE, DOCUMENTS ARE RELEASED.