Hebrew Academy for Special Children
Brooklyn school and services provider for children with disabilities (not a Chabad body)
| Hebrew Academy for Special Children, Inc.
| |
|---|---|
| Logo | 
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| Type | School (public charity; files Form 990) |
| Founded | IRS ruling April 1968 |
| Registration ID | EIN 11-2107335 |
| Location | 6701 Bay Parkway, Brooklyn, NY 11204 |
| Services | Education and services for children with special needs |
| Key people | Yosef Elbaum (IRS care-of name) |
The Hebrew Academy for Special Children (HASC) is a Brooklyn school and service provider for Jewish children with disabilities. It is not a Chabad-Lubavitch body. It appears here because the Laber Foundation reported grants of $26,254 to it between 2010 and 2017.[1][2]
Registration
The IRS lists HASC at 6701 Bay Parkway, Brooklyn, care of Yosef Elbaum, as a school with a ruling date of April 1968. Its revenue for the year ending June 2025 was $34,030,528.[3] Schedule R of its returns lists related entities, including MKSA LLC (described as administering early intervention and special education) and Bais Malka HASC LLC (described in 2016 as a real-estate holding company).[4]
Editor's note: this page covers only HASC's filings and its grants from the Laber Foundation. A fuller history needs further sources.
Funding from the Laber Foundation
Status: allegation. In 2020 the US Department of Justice filed civil forfeiture complaints alleging that Ihor Kolomoisky and Gennadiy Bogolyubov defrauded PrivatBank in Ukraine, and that their associates Mordechai Korf and Uriel Laber "created a web of entities, usually under some variation of the name 'Optima,' to further launder the misappropriated funds".[5] Korf and Laber are claimants in those cases, not defendants. They deny any wrongdoing, and no criminal charge against either man has been found. The Forward reported in 2020 that "there is no evidence that any of the recipients were aware of the two men's connection to the laundering".[6] This page has found no authority that accuses the Hebrew Academy for Special Children of wrongdoing, and no source that traces any of the alleged proceeds to it. The grants below are lawful grants as the Korf Family Foundation and the Laber Foundation reported them to the Internal Revenue Service. They are not evidence of tracing. The full account is on Chabad and Ukraine.
Every grant to the Hebrew Academy for Special Children listed on the 990-PF returns of the two foundations is set out below, year by year. Tax years end on 30 November. The figures for the tax year ending November 2006 are those on the amended returns, which the foundation pages cite; the original returns gave slightly different amounts.[7][8] No grants from the Korf Family Foundation have been found.
| Tax year ending | Laber Foundation | Year total | Payee name(s) and place as filed | Source |
|---|---|---|---|---|
| Nov 2010 | $5,000 | $5,000 | Hebrew Academy for Special Children (Brooklyn, NY) | [1] |
| Nov 2011 | $7,500 | $7,500 | Hebrew Academy for Special Children (Brooklyn, NY) | [9] |
| Nov 2013 | $5,000 | $5,000 | Hebrew Academy for Special Children (Brooklyn, NY) | [10] |
| Nov 2016 | $5,490 | $5,490 | Hebrew Academy for Special Children (Brooklyn, NY) | [11] |
| Nov 2017 | $3,264 | $3,264 | Hebrew Academy for Special Children (Brooklyn, NY) | [2] |
| Total | $26,254 | $26,254 |
Revenue and expenses as filed
Basis column: e-file = IRS e-file XML; summary = ProPublica's summary of IRS Statistics of Income data (the return itself not held); scan = figures read by eye from the return's page images on ProPublica (not yet second-checked). Schedule B: a public charity must attach its list of large donors, but the names are not open to public inspection; a private foundation's are.
| Year ending | Form | Contributions | Programme service revenue | Total revenue | Grants paid | Total expenses | Net assets at year end | Schedule B | Basis |
|---|---|---|---|---|---|---|---|---|---|
| Jun 2010 | 990 | $2,467,588 | $32,961,040 | $35,748,597 | $289,663 | $35,941,795 | $3,126,713 | attached (names not public) | e-file |
| Jun 2011 | 990 | $2,428,652 | $31,756,936 | $35,113,249 | $383,534 | $35,585,925 | $2,857,386 | attached (names not public) | e-file |
| Jun 2012 | 990 | $1,774,446 | $32,599,560 | $35,106,482 | $341,576 | $36,201,147 | $2,104,297 | attached (names not public) | e-file |
| Jun 2013 | 990 | $1,963,147 | $32,889,814 | $35,771,006 | $377,124 | $37,069,970 | $1,182,457 | attached (names not public) | e-file |
| Jun 2014 | 990 | $2,864,467 | $33,650,478 | $36,519,498 | $361,481 | $37,228,937 | $473,018 | attached (names not public) | e-file |
| Jun 2015 | 990 | $2,706,200 | $34,152,117 | $36,874,207 | $454,251 | $37,435,689 | −$88,464 | — | e-file |
| Jun 2016 | 990 | $1,416,958 | $30,683,251 | $33,952,407 | $0 | $33,084,863 | $779,080 | attached (names not public) | e-file |
| Jun 2017 | 990 | $1,142,405 | $30,752,483 | $32,596,415 | $0 | $34,592,358 | −$1,216,863 | attached (names not public) | e-file |
| Jun 2018 | 990 | $1,051,016 | $31,645,168 | $32,771,198 | $0 | $32,760,285 | −$1,205,950 | — | e-file |
| Jun 2019 | 990 | $1,430,570 | $33,932,288 | $35,687,669 | $0 | $35,093,663 | −$611,944 | attached (names not public) | e-file |
| Jun 2020 | 990 | $1,434,989 | $30,078,978 | $32,196,449 | $0 | $32,168,536 | −$584,031 | attached (names not public) | e-file |
| Jun 2021 | 990 | $6,128,967 | $23,075,389 | $29,597,099 | $0 | $29,178,258 | −$165,190 | attached (names not public) | e-file |
| Jun 2022 | 990 | $1,802,776 | $24,439,681 | $35,401,629 | $0 | $27,282,141 | $7,954,298 | attached (names not public) | e-file |
| Jun 2023 | 990 | $3,443,668 | $27,598,933 | $31,644,636 | $0 | $32,086,881 | $7,512,053 | attached (names not public) | e-file |
| Jun 2024 | 990 | $3,119,724 | $29,217,879 | $37,053,958 | $0 | $31,178,715 | $13,387,296 | attached (names not public) | e-file |
| Jun 2025 | 990 | $1,533,898 | $32,046,164 | $34,030,528 | $0 | $32,933,686 | $14,484,138 | attached (names not public) | e-file |
Officers and directors
Names and titles as filed in Part VII of the e-filed returns (spellings as filed; one person may appear under more than one spelling).
| Name as filed | Title as filed | First e-filed year listed | Last e-filed year listed | Highest reported compensation |
|---|---|---|---|---|
| Abe Mordowitz | Secretary | 2010 | 2016 | $0 |
| Barry Hertz | Board Chair | 2010 | 2013 | $0 |
| Danny Butler | Director | 2010 | 2013 | $0 |
| Dov Zakheim | Cfo | 2010 | 2012 | $145,774 |
| Eleni Dakhe | Teacher - Speech | 2010 | 2012 | $140,432 |
| Giselle Braunfeld | Speech Therapist | 2010 | 2015 | $154,960 |
| Lillian Lieberman | Director | 2010 | 2012 | $0 |
| Paula Davis | Chief School Admin | 2010 | 2013 | $164,964 |
| Perl Shlomo | Vice-Chair | 2010 | 2013 | $0 |
| Rafi Knepler | Director | 2010 | 2013 | $0 |
| Shoshana Rybak | Psychologist | 2010 | 2013 | $132,024 |
| Solomon Stern | Executive Direc | 2010 | 2012 | $260,144 |
| Susan J Slater | Clinical Dir | 2010 | 2013 | $179,320 |
| Zev Silberstein | Treasurer | 2010 | 2010 | $0 |
| Bernard Kahn | Dir. Strategic Planning | 2011 | 2011 | $82,403 |
| Friedman Shimon | Director | 2011 | 2011 | $0 |
| Fuld David | Director | 2011 | 2011 | $0 |
| Lieber Herschel | Director | 2011 | 2011 | $0 |
| Paula Davis | Chief Sch Admin | 2011 | 2011 | $169,256 |
| Stauss Jeremy | Director | 2011 | 2011 | $0 |
| Bernard M Kahn | Dir. Strategic Planning | 2012 | 2012 | $121,546 |
| David Fuld | Director | 2012 | 2013 | $0 |
| Herschel Lieber | Director | 2012 | 2012 | $0 |
| Jeremy Strauss | Director | 2012 | 2013 | $0 |
| Lefkowitz Simcha | Director | 2012 | 2013 | $0 |
| Shimon Friedman | Treasurer | 2012 | 2025 | $0 |
| Bernard Kahn | Executive Direc | 2013 | 2013 | $203,287 |
| Solomon Stern | Community Relation | 2013 | 2015 | $203,287 |
| Baruch Hertz | Chairman | 2014 | 2025 | $0 |
| Bernard Kahn | Chief Executive Officer | 2014 | 2015 | $271,066 |
| Danny Butler | Trustee | 2014 | 2016 | $0 |
| David Fuld | Trustee | 2014 | 2025 | $0 |
| Elaine Liebman | Teacher | 2014 | 2014 | $107,993 |
| Giselle Braunfeld | Clinical Coordinator | 2014 | 2025 | $162,529 |
| Jeremy Strauss | Trustee | 2014 | 2016 | $0 |
| Marina Flit | Teacher | 2014 | 2015 | $111,598 |
| Nadezhda Sheyer | Teacher | 2014 | 2015 | $129,434 |
| Paula Davis | Chief School Administrator | 2014 | 2024 | $226,777 |
| Rafi Knepler | Trustee | 2014 | 2021 | $0 |
| Shlomo Perl | Trustee | 2014 | 2022 | $0 |
| Simcha Lefkowitz | Trustee | 2014 | 2025 | $0 |
| Susan J Slater | Clinical Director | 2014 | 2015 | $175,901 |
| Shoshana Ryback | Director Of Pschycology | 2015 | 2015 | $131,381 |
| Bernard Kahn | Ceo | 2016 | 2025 | $477,435 |
| Marina Flit | Special Education Itinerant Teacher | 2016 | 2018 | $119,438 |
| Nadezhda Sheyer | Special Education Itinerant Teacher | 2016 | 2016 | $115,046 |
| Perel Kaufman | Controller | 2016 | 2016 | $116,217 |
| Shoshana Rybak | Director Of Psycological Services | 2016 | 2017 | $144,148 |
| Susan Slater | Director - Clinical And Educational Services | 2016 | 2016 | $192,820 |
| Lillian Mcgovern | Program Director | 2017 | 2021 | $113,091 |
| Marvin Neiman | Trustee | 2017 | 2025 | $0 |
| Perel Kaufman | Former Controller | 2017 | 2017 | $111,277 |
| Rivky Reich | Program Director | 2017 | 2025 | $150,960 |
| Susan Slater | Director - Clinical And Educational | 2017 | 2022 | $215,498 |
| Yosef Elbaum | Controller | 2017 | 2025 | $153,775 |
| Bi Tao Betty Ng | Special Education Itinerant Teacher | 2018 | 2018 | $107,935 |
| Susan Slater | Director - Clinical And Ed | 2018 | 2024 | $230,689 |
| Yuet Ngor Lam | Special Education Itinerant Teacher | 2018 | 2018 | $119,628 |
| Flit Marina | Special Education Itinerant Teacher | 2019 | 2019 | $115,942 |
| Lam Yuet Ngor | Special Education Itinerant Teacher | 2019 | 2019 | $129,416 |
| Shoshana Rybak | Director Of Psychological Services | 2019 | 2022 | $135,113 |
| Lois Hofflin | Program Director | 2020 | 2020 | $106,314 |
| Shoshana Rybak | Director Of Psychological | 2020 | 2023 | $136,875 |
| Zev Jaffa | Trustee | 2020 | 2023 | $0 |
| Marina Flit | Special Education Teacher | 2021 | 2021 | $108,686 |
| Ethan Kahn | Trustee | 2022 | 2024 | $0 |
| Irina Shvabskaya | Special Education Itinerant Teacher | 2022 | 2022 | $118,891 |
| Naomi Goldzweig | Program Director | 2022 | 2025 | $128,666 |
| Cheryl Follman | Director Of Human Resources | 2023 | 2023 | $101,306 |
| Cheryl Follman | Director Of Human Resource | 2024 | 2025 | $117,610 |
| Heshy Cohen | It Director | 2024 | 2025 | $131,287 |
| Robert Jaffa | Trustee | 2024 | 2025 | $0 |
| Ethan Kahn | Strat. And Prgrm Expa And Enhancement | 2025 | 2025 | $209,255 |
| Paula Davis | Director Clinical & Ed Services | 2025 | 2025 | $238,176 |
| Solomon Neiman | Trustee | 2025 | 2025 | $0 |
| Susan Slater | Chief School Administrator | 2025 | 2025 | $242,817 |
Earlier returns (scanned filings)
The tables in this section are taken from the page images of the organisation's returns for the years ending June 2001 to June 2009, as filed with the Internal Revenue Service and held by ProPublica Nonprofit Explorer.[12] Each year's return is cited in the Source column. Figures are as filed, unaudited and unadjusted. A figure that cannot be read on the scan is marked not legible; a dash means that no amount was entered or that the line does not apply.
Editor's note: these figures were transcribed by eye from image scans of the returns. Totals were checked against each return's own arithmetic, and uncertain figures were re-checked against the page images, but single figures should still be checked against the scans before being quoted.
Revenue and assets, 2001–2009
| Year ending | Form | Contributions | Total revenue | Total expenses | Surplus (deficit) | Net assets at year end | Total assets at year end | Source |
|---|---|---|---|---|---|---|---|---|
| June 2001 | 990 | $3,610,047 | $26,392,692 | $26,204,110 | $188,582 | $2,075,536 | $20,511,991 | [13] |
| June 2002 | 990 | $2,513,725 | $26,758,962 | $26,714,642 | $44,320 | $2,119,856 | $22,291,892 | [14] |
| June 2003 | 990 | $2,655,772 | $28,296,181 | $28,193,578 | $102,603 | $2,222,459 | $20,710,966 | [15] |
| June 2004 | 990 | $2,165,065 | $27,689,952 | $27,473,000 | $216,952 | $2,439,411 | $19,873,895 | [16] |
| June 2005 | 990 | $1,773,927 | $28,738,934 | $27,988,819 | $750,115 | $1,389,339 | $20,595,582 | [17] |
| June 2007 | 990 | $2,773,088 | $31,190,613 | $29,665,176 | $1,525,437 | $2,187,826 | $17,580,112 | [18] |
| June 2008 | 990 | $2,953,215 | $32,571,241 | $30,859,083 | $1,712,158 | $3,534,045 | $18,005,852 | [19] |
| June 2009 | 990 | $2,020,080 | $33,988,786 | $33,548,199 | $440,587 | $3,552,316 | $19,570,488 | [20] |
Notes to the table:
- The return for the year ending June 2006 is not among the scanned filings. Net assets at the start of the 2007 year are given as $662,389.[18]
- Net assets also changed by amounts outside the year's surplus: −$757,263 (2001), −$1,800,187 (2005) and −$365,939 (2008), as filed.[13][17][19]
Officers, directors and trustees
Names, titles and compensation as filed in Part V-A or Part VII of Form 990 or Part IV of Form 990-EZ. Where one person is filed under more than one spelling, the variants are noted.[12]
| Name as filed | Title(s) as filed | Years listed (year ending) | Highest compensation from the organisation |
|---|---|---|---|
| Bernard Kahn (filed as Bernard Khan 2001) | Executive Director; CEO | 2001–2004 | $244,007 |
| Jeannie Alter | Director; Chief School Administrator | 2001–2005, 2007 | $169,600 |
| Solomon Stern | Senior Executive Director; Executive Director; Director | 2001–2005, 2007–2009 | $231,860 |
| Rabbi Max Kahn | Founding President | 2004–2005 | $80,755 |
| Rabbi Israel Werner | President; Director | 2004–2005, 2007–2009 | $0 |
| Rabbi Benjamin Fishman | Chairman; Director | 2004, 2007–2008 | $0 |
| Elly Feldbrand | Treasurer; Director | 2004, 2007–2009 | $0 |
| Benjamin Klein | Secretary; Treasurer | 2004, 2007–2009 | $0 |
| Rabbi Hershel Billet | Member; Director | 2004, 2007–2008 | $0 |
| Lillian Lieberman | Member; Director | 2004, 2007–2009 | $0 |
| Rabbi Hershel Solnica | Member | 2004 | $0 |
| Ernest Neumann | Member | 2004 | $0 |
| George Srebnik | Member | 2004 | $0 |
| Barry (Baruch) Hertz | Member; Vice President; Chairman | 2004, 2007–2009 | $0 |
| Abraham Biderman | Member; Director | 2004, 2007–2009 | $0 |
| Elly Kleinman | Member | 2004 | $0 |
| Dov Zakheim | Controller; CFO | 2007–2009 | $133,259 |
Editor's note: the 2009 return also lists five salaried clinical, programme and teaching staff who were not officers or directors; they are not named here. Compensation for 2008 was read from the page image.
See also
References
- ↑ 1.0 1.1 The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2010 (2009 form), e-filed 2011-03-17, IRS e-file object ID 201130769349100003, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
- ↑ 2.0 2.1 The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2017 (2016 form), e-filed 2018-10-15, IRS e-file object ID 201812889349100856, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ Internal Revenue Service, Exempt Organizations Business Master File extract for New York (eo_ny.csv), irs.gov, downloaded 20 October 2026, row for EIN 11-2107335 (care of Yosef Elbaum; foundation code 11 (school); revenue $34,030,528, tax period June 2025). Primary source (IRS).
- ↑ Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 series returns e-filed with the IRS for the years ending June 2011 to June 2025, including Schedule R, XML as published in the IRS e-file data and mirrored by the GivingTuesday 990 data lake; also viewable as full filings on ProPublica. Figures as filed. Primary source (filed by the organisation).
- ↑ "Justice Department Seeks Forfeiture of Two Commercial Properties Purchased with Funds Misappropriated from PrivatBank in Ukraine", US Department of Justice, 6 August 2020. Primary source (allegations).
- ↑ Molly Boigon, "Two Florida Chabad donors implicated in Optima schemes", The Forward, 21 February 2020 (with later corrections). Critical.
- ↑ The Korf Family Foundation Inc (EIN 20-3942766), original Form 990-PF for the tax year ending 30 November 2006 (2005 form), received by the IRS in October 2007 and later superseded by the amended return, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Laber Foundation Inc (EIN 20-3925774), original Form 990-PF for the tax year ending 30 November 2006 (2005 form), received by the IRS in October 2007 and later superseded by the amended return, PDF via ProPublica. Read from the page images. Primary source (filed by the foundation).
- ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2011 (2010 form), e-filed 2012-09-05, IRS e-file object ID 201222499349100512, PDF via ProPublica, XML from the IRS e-file data mirrored by the GivingTuesday 990 data lake. Primary source (filed by the foundation).
- ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2013 (2012 form), e-filed 2014-06-20, IRS e-file object ID 201431719349100303, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ The Laber Foundation Inc (EIN 20-3925774), Form 990-PF for the tax year ending 30 November 2016 (2015 form), e-filed 2017-10-15, IRS e-file object ID 201702889349100605, ProPublica Nonprofit Explorer, full filing, PDF via ProPublica. Primary source (filed by the foundation).
- ↑ 12.0 12.1 Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 filings and scanned returns, ProPublica Nonprofit Explorer, accessed 22 October 2026. Location of the IRS filings.
- ↑ 13.0 13.1 Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 for the year ending June 2001, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 for the year ending June 2002, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 for the year ending June 2003, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 for the year ending June 2004, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 17.0 17.1 Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 for the year ending June 2005, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 18.0 18.1 Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 for the year ending June 2007, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ 19.0 19.1 Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 for the year ending June 2008, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).
- ↑ Hebrew Academy for Special Children Inc (EIN 11-2107335), Form 990 for the year ending June 2009, scanned return filed with the Internal Revenue Service, ProPublica Nonprofit Explorer, accessed 22 October 2026. Primary source (filed by the organisation).