ORLANDO TORAH ACADEMY INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: ORLANDO TORAH ACADEMY INC (EIN 27-2575267)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-14
IRS object ID: 201341349349301174
Schema version: 2011v1.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-14T08:36:49-05:00	Timestamp
Tax Period End Date	2012-06-30	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	2011-07-01	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	2013-05-13	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL LIPSTEIN	Name
Phone	2129626100	Phone
Date Prepared	2013-05-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	310734	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	13	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	341907	ContributionsGrantsPriorYear
Contributions Grants Current Year	213482	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	20450	ProgramServiceRevenuePriorYear
Program Service Revenue CY	97252	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	362357	TotalRevenuePriorYear
Total Revenue Current Year	310734	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	243000	SalariesEtcPriorYear
Salaries Etc Current Year	310937	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	25503	TotalFundrsngExpCurrentYear
Other Expense Prior Year	58839	OtherExpensePriorYear
Other Expenses Current Year	49844	OtherExpensesCurrentYear
Total Expenses Prior Year	301839	TotalExpensesPriorYear
Total Expenses Current Year	360781	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	60518	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-50047	RevenuesLessExpensesCY
Total Assets BOY	166693	TotalAssetsBOY
Total Assets EOY	118274	TotalAssetsEOY
Total Liabilities BOY	87981	TotalLiabilitiesBOY
Total Liabilities EOY	89609	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	78712	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	28665	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	298772	Expense
Description	OPERATE A SYNAGOGUE AND RELIGIOUS ELEMENTARY AND PRE SCHOOL	Description
Total Program Service Expense	298772	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	false	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	false	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
Transaction Related Entity	false	TransactionRelatedEntity
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	13	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	40.00	X	22500	0	40167
RABBI AVRAHAM WACHSMAN
TREASURER	40.00	X	11250	0	49417
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	33750	TotalReportableCompFromOrg
Total Other Compensation	89584	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	213482	AllOtherContributions
Total Contributions	213482	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION	Description
Total Revenue Column	97252	TotalRevenueColumn
Related Or Exempt Function Income	97252	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	97252	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	310734	TotalRevenueColumn
Related Or Exempt Function Income	97252	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	132900	Total
Program Services	93030	ProgramServices
Management And General	26580	ManagementAndGeneral
Fundraising	13290	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	144078	Total
Program Services	144078	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	14656	Total
Program Services	10258	ProgramServices
Management And General	2932	ManagementAndGeneral
Fundraising	1466	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	19303	Total
Program Services	16408	ProgramServices
Management And General	1930	ManagementAndGeneral
Fundraising	965	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	227	Total
Program Services	204	ProgramServices
Fundraising	23	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	8596	Total
Program Services	7281	ProgramServices
Management And General	860	ManagementAndGeneral
Fundraising	455	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	12994	Total
Program Services	11104	ProgramServices
Management And General	1260	ManagementAndGeneral
Fundraising	630	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	1288	Total
Program Services	430	ProgramServices
Management And General	429	ManagementAndGeneral
Fundraising	429	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	425	Total
Program Services	425	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2175	Total
Program Services	1958	ProgramServices
Management And General	217	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	FundraisingFundraising	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
FUNDRAISING	8067	8067
EDUCATIONAL	5493		5493
RECRUITMENT	4387		4387
CLEANING SERVICE	1255	63	1067	125

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	4937	Total
Program Services	2649	ProgramServices
Management And General	2173	ManagementAndGeneral
Fundraising	115	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	360781	Total
Program Services	298772	ProgramServices
Management And General	36506	ManagementAndGeneral
Fundraising	25503	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	1630	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	163628	BOY
EOY	111671	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	291	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	5268	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	586	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3065	BOY
EOY	4682	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	166693	BOY
EOY	118274	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	82622	BOY
EOY	89609	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	5359	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	87981	BOY
EOY	89609	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	78712	BOY
EOY	28665	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	78712	BOY
EOY	28665	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	166693	BOY
EOY	118274	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-50047	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 Minus1 Year	341907	CurrentTaxYearMinus1Year
Current Tax Year	213482	CurrentTaxYear
Total	555389	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	341907	CurrentTaxYearMinus1Year
Current Tax Year	213482	CurrentTaxYear
Total	555389	Total

Field	Value	IRS element (for citing)
Public Support Total170	555389	PublicSupportTotal170
Total Support	555389	TotalSupport
Gross Receipts From Admissions Etc	97252	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

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5268	OtherCostOrOtherBasis
Depreciation	586	Depreciation
Book Value	4682	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	4682	TotalOfBookValueLandBuildings

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.