TY 2024 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) LOUIS MALCMACHER...................................................................... PRESIDENT	1.00 .................	X	X
(2) IVAN A SOCLOF...................................................................... IMMEDIATE PAST PRESIDENT	1.00 .................	X	X
(3) AMIR JAFFA...................................................................... VICE PRESIDENT	1.00 .................	X	X
(4) HARRY M BROWN...................................................................... VICE PRESIDENT	1.00 .................	X	X
(5) JONATHAN HEIFETZ...................................................................... VICE PRESIDENT	1.00 .................	X	X
(6) REUVEN DESSLER...................................................................... VICE PRESIDENT	1.00 .................	X	X
(7) RABBI MENASHE WEISS...................................................................... TREASURER	1.00 .................	X	X
(8) HOWARD GOLDMAN...................................................................... FINANCIAL SECRETARY	1.00 .................	X	X
(9) AARON EVENCHIK...................................................................... TRUSTEE	1.00 .................	X
(10) ADAM POLLACK...................................................................... TRUSTEE	1.00 .................	X
(11) ALAN SCHABES...................................................................... TRUSTEE	1.00 .................	X
(12) ALAN SCHLESINGER...................................................................... TRUSTEE	1.00 .................	X
(13) AVI YUSPEH...................................................................... TRUSTEE	1.00 .................	X
(14) AVROMI MEYSTEL...................................................................... TRUSTEE	1.00 .................	X
(15) BINYOMIN SCHWARTZ...................................................................... TRUSTEE	1.00 .................	X
(16) BRIAN M WOLOVITZ...................................................................... TRUSTEE	1.00 .................	X
(17) CHAYA WOLF...................................................................... TRUSTEE	1.00 .................	X

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)
(18) DANIEL FLEKSHER........................................................................ TRUSTEE	1.00 .......................	X		0	0
(19) DANIEL GOTTESMAN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(20) DAVID FARKAS........................................................................ TRUSTEE	1.00 .......................	X		0	0
(21) DAVID KELLER........................................................................ TRUSTEE	1.00 .......................	X		0	0
(22) DAVID POLLACK........................................................................ TRUSTEE	1.00 .......................	X		0	0
(23) DAVID SEIGER........................................................................ TRUSTEE	1.00 .......................	X		0	0
(24) DOV BERMAN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(25) DOV FRANKEL........................................................................ TRUSTEE	1.00 .......................	X		0	0
(26) DOVI KUTOFF........................................................................ TRUSTEE	1.00 .......................	X		0	0
(27) DOVID MALCMACHER........................................................................ TRUSTEE	1.00 .......................	X		0	0
(28) HYMIE KELLER........................................................................ TRUSTEE	1.00 .......................	X		0	0
(29) JEFF ZUCKERMAN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(30) JOSHUA KLARFELD........................................................................ TRUSTEE	1.00 .......................	X		0	0
(31) LINDA BENSOUSSAN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(32) MARK BERKOWITZ........................................................................ TRUSTEE	1.00 .......................	X		0	0
(33) MICHAEL HARRIS........................................................................ TRUSTEE	1.00 .......................	X		0	0
(34) MOSHE NEUMAN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(35) NATHAN POLLACK........................................................................ TRUSTEE	1.00 .......................	X		0	0
(36) NATI KLEIN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(37) NISSI HEIFETZ........................................................................ TRUSTEE	1.00 .......................	X		0	0
(38) RABBI ELCHANAN STERN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(39) RABBI NAPHTALI BURNSTEIN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(40) RABBI YITZ FRANK........................................................................ TRUSTEE	1.00 .......................	X		0	0
(41) RABBI YOSEF REICHMAN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(42) RAFI ISRAELI........................................................................ TRUSTEE	1.00 .......................	X		0	0
(43) SAM SALAMON........................................................................ TRUSTEE	1.00 .......................	X		0	0
(44) SHAYA LEMPEL........................................................................ TRUSTEE	1.00 .......................	X		0	0
(45) SHLOMO KOYFMAN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(46) SHLOMO MALCMACHER........................................................................ TRUSTEE	1.00 .......................	X		0	0
(47) SURI GOLDMAN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(48) YEHUDA SALAMON........................................................................ TRUSTEE	1.00 .......................	X		0	0
(49) YONAH JACOBS........................................................................ TRUSTEE	1.00 .......................	X		0	0
(50) YONATAN SPOLTER........................................................................ TRUSTEE	1.00 .......................	X		0	0
(51) YONI KLEIN........................................................................ TRUSTEE	1.00 .......................	X		0	0
(52) RABBI ELI DESSLER........................................................................ FINANCIAL DIRECTOR	40.00 .......................		X	223,510	6,705
(53) RABBI SIMCHA DESSLER........................................................................ EDUCATIONAL DIRECTOR	40.00 .......................		X	113,374	3,401
(54) DR PHILLIP SCHWARTZ........................................................................ PRINCIPAL	40.00 .......................		X	126,362	3,791
(55) RABBI ASHER NEWMAN........................................................................ PRINCIPAL	40.00 .......................		X	108,711	3,261

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

HEBREW ACADEMY OF CLEVELAND

Employer identification number

34-0714428

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2024 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

HEBREW ACADEMY OF CLEVELAND

Employer identification number

34-0714428

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization HEBREW ACADEMY OF CLEVELAND

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization HEBREW ACADEMY OF CLEVELAND		Employer identification number 34-0714428

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization HEBREW ACADEMY OF CLEVELAND			Employer identification number 34-0714428
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

HEBREW ACADEMY OF CLEVELAND

Employer identification number

34-0714428

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds
1	Total number at end of year .........	15
2	Aggregate value of contributions to (during year)	430,252
3	Aggregate value of grants from (during year)	524,660
4	Aggregate value at end of year ........	-94,408

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....	13,057,601	12,107,447	10,489,270	11,425,082	9,566,963
b	Contributions ...			1,000,000	15,000	15,000
c	Net investment earnings, gains, and losses	879,080	950,154	618,177	-950,812	1,846,263
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....					3,144
g	End of year balance ......	13,936,681	13,057,601	12,107,447	10,489,270	11,425,082

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

96.291 %

Permanent endowment right arrow

3.709 %

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

Yes

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	6,152,027		6,152,027
b	Buildings ....	45,158,688	12,935,889	32,222,799
c	Leasehold improvements	10,162,689	6,943,622	3,219,067
d	Equipment ....	5,304,051	3,709,411	1,594,640
e	Other .....	592,018	430,818	161,200
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				43,349,733

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
ACCRUED PENSION LIABILITY	2,404,542








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	2,404,542
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	30,890,421
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	960,435
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	353,793
e	Add lines 2a through 2d .....................			2e	1,314,228
3	Subtract line 2e from line 1..................			3	29,576,193
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	8,187,770
c	Add lines 4a and 4b....................			4c	8,187,770
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	37,763,963

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	25,374,180
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d	353,793
e	Add lines 2a through 2d....................			2e	353,793
3	Subtract line 2e from line 1...................			3	25,020,387
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b	8,187,770
c	Add lines 4a and 4b.....................			4c	8,187,770
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	33,208,157

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART V, LINE 4:	THE ACADEMY'S ENDOWMENT CONSISTS OF 7 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES AND TO SUPPORT ITS PROGRAM.
PART X, LINE 2:	THE ACADEMY IS ORGANIZED AS A NONPROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACADEMY'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE ACADEMY'S ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES, AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOME TAXES AS OF JUNE 30, 2025. MANAGEMENT HAS ALSO ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE ACADEMY AND THEREFORE NO TAX IS TO BE RECOGNIZED. IT IS THE POLICY OF THE ACADEMY TO INCLUDE IN OPERATING EXPENSES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE YEAR ENDED JUNE 30, 2025.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES NETTED WITH REVENUE 353,793.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	TUITION SUBVENTION 8,187,770.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING 353,793.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	TUITION SUBVENTION 8,187,770.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE E(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schools

Complete if the organization answered "Yes" on Form 990,
Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Right pointing arrow large image

Attach to Form 990 or Form 990-EZ.
Right pointing arrow large image

Go to www.irs.gov/Form990EZ for instructions and the latest information.

OMB No. 1545-0047Open to Public Inspection

Name of the organization

HEBREW ACADEMY OF CLEVELAND

Employer identification number

34-0714428

Part I

YES

Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,

other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . . . . . . . .

Yes

Does the organization include a statement of its racially nondiscriminatory policy toward students in all its

brochures, catalogues, and other written communications with the public dealing with student admissions,

programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at

all times during its taxable year in a manner reasonably expected to be noticed by visitors to the homepage, or through

newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no

solicitation program, in a way that makes the policy known to all parts of the general community it serves? If "Yes," please

describe. If "No," please explain. If you need more space use Part II. . . . . . . . . . . . . . . . . . .

Yes

Does the organization maintain the following:

Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . . . . . .

Yes

Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory

basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Copies of all catalogues, brochures, announcements, and other written communications to the public dealing

with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . .

Yes

Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . . . . . .

Yes

If you answered "No" to any of the above, please explain. If you need more space, use Part II.

Does the organization discriminate by race in any way with respect to:

Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . . . .

Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . . . .

Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If you answered "Yes" to any of the above, please explain. If you need more space, use Part II.

Does the organization receive any financial aid or assistance from a governmental agency? . . . . . . . . . .

Yes

Has the organization's right to such aid ever been revoked or suspended? . . . . . . . . . . . . . . . .

If you answered "Yes" to either line 6a or line 6b, explain in Part II.

Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05

of Rev. Proc. 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering racial nondiscrimination? If "No," explain in Part II. . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50085D

Schedule E (Form 990) (Rev. 1-2025)

Page 2

Part II

Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable. Also provide
any other additional information. See instructions.

Return Reference	Explanation
SCHEDULE E, PART I, LINE 3	ADMISSION DOCUMENTS INCLUDE THE RACIALLY NONDISCRIMINATORY POLICY AS WELL AS TWICE YEARLY NEWSPAPER PUBLICATIONS. THE BYLAWS ALSO INCLUDE THE POLICY.
SCHEDULE E, PART I, LINE 6	NATIONAL SCHOOL LUNCH PROGRAM, AUXILIARY FUNDING, ERATE PROGRAM CHILD CARE SUBSIDIES, TITLE FUNDING, MANDATED SERVICES, EDCHOICE SCHOLARSHIPS.

Schedule E (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE G (Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization
HEBREW ACADEMY OF CLEVELAND

Employer identification number

34-0714428

Part I

Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

YesNo

If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total . . . . . . . . . . . . . . . . . . . .

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50083H

Schedule G (Form 990) (Rev. 1-2025)

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 CHINESE AUCTION (event type)	(b) Event #2 DINNER (event type)	(c) Other events 1 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . . . .	108,090	37,035	86,997	232,122
2	Less: Contributions . . . .	108,090		86,997	195,087
3	Gross income (line 1 minus line 2) . . . . . .		37,035		37,035

4	Cash prizes . . . . .
5	Noncash prizes . . . .
6	Rent/facility costs . . . .
7	Food and beverages . . .		300,169		300,169
8	Entertainment . . . .
9	Other direct expenses . . .	39,925		13,699	53,624
10	Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . .				353,793
11	Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . .				-316,758

Part III

Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

		(a) Bingo	(b) Pull tabs/Instant bingo/progressive bingo	(c) Other gaming	(d) Total gaming (add col.(a) through col.(c))
1	Gross revenue . . . . .

2	Cash prizes . . . . .
3	Noncash prizes . . . .
4	Rent/facility costs . . . .
5	Other direct expenses . . .

Volunteer labor . . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .

YesNo

If "Yes," explain:

Schedule G (Form 990) (Rev. 1-2025)

Page 3

Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? . . . . . . . . . . . . . . . . .

YesNo

Indicate the percentage of gaming activity conducted in:

The organization's facility . . . . . . . . . . . . . . . . . .

13a

An outside facility . . . . . . . . . . . . . . . . . . . .

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? . . . . . . . . . . . . . . . . . . . . . . . .

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

$ .

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? . . . . . . . . . . . . . . . . . . .

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Return Reference	Explanation

Schedule G (Form 990) (Rev. 1-2025)

Additional Data

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
HEBREW ACADEMY OF CLEVELAND

Employer identification number
34-0714428

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) AHAVATH ISRAEL 1700 S TAYLOR RD CLEVELAND,OH44118	34-1506283	501(C)(3)	10,575	GENERAL SUPPORT
(2) AMERICAN FRIENDS OF KIRYAT CHINUCH LEBANIM 42 WEST 39TH STREET STE 400 NEW YORK,NY10018	11-2637224	501(C)(3)	29,000	GENERAL SUPPORT
(3) AMERICAN FRIENDS OF YESHIVA D'MIR 5227 NEW UTRECHT AVE BROOKLYN,NY11219	13-2946608	501(C)(3)	5,500	GENERAL SUPPORT
(4) AMERICAN FRIENDS OF YESHIVA TIFERES CHAIM INC 1802 AVENUE O BROOKLYN,NY11230	26-2259774	501(C)(3)	6,250	GENERAL SUPPORT
(5) AMERICAN FRIENDS OF YESHIVAS NESIVOS AHRON 6506 N SAINT LOUIS AVE LINCOLNWOOD,IL60712	26-3751334	501(C)(3)	10,000	GENERAL SUPPORT
(6) ASCENT INC 383 KINGSTON AVE RM 28 BROOKLYN,NY11213	11-2879462	501(C)(3)	20,656	GENERAL SUPPORT
(7) BAIS EFRAIM 20 RITA AVE MONSEY,NY10952	46-1430193	501(C)(3)	20,000	GENERAL SUPPORT
(8) BAIS YAAKOV CHAFETZ CHAIM 44 CAMP HILL RD POMONA,NY10970	13-3536939	501(C)(3)	6,000	GENERAL SUPPORT
(9) BEIS EPHRAIM 11 HARBORVIEW W LAWRENCE,NY11559	11-6548272	501(C)(3)	10,000	GENERAL SUPPORT
(10) BIKUR CHOLIM OF CLEVELAND 1845 SOUTH TAYLOR ROAD CLEVELAND HEIGHTS,OH44118	34-1809885	501(C)(3)	5,110	GENERAL SUPPORT
(11) CENTRAL FUND OF ISRAEL 461 CENTRAL AVE CEDARHURST,NY11516	13-2992985	501(C)(3)	12,605	GENERAL SUPPORT
(12) CHESED SHMIEL ZANVIL VHINDA (CONG BEIS ELIEZER) 100 HEWES ST BROOKLYN,NY11249	88-1070638	501(C)(3)	10,850	GENERAL SUPPORT
(13) CONG MASORES HACHINUCH 381 VIOLA ROAD SPRING VALLEY,NY10977	81-3941213	501(C)(3)	12,000	GENERAL SUPPORT
(14) CONG AHAVATH ISRAEL 1700 S TAYLOR RD CLEVELAND,OH44118	34-1506283	501(C)(3)	10,575	GENERAL SUPPORT
(15) CONG BETH MIKROH INC 221 VIOLA ROAD MONSEY,NY10952	13-2795000	501(C)(3)	19,500	GENERAL SUPPORT
(16) CONG ZICHRON CHAIM 2392 S GREEN ROAD UNIVERSITY HEIGHTS,OH44122	34-1196207	501(C)(3)	5,500	GENERAL SUPPORT
(17) CONG ZICHRON ELIEZER 1543 E 9TH STREET BROOKLYN,NY11230	11-3236669	501(C)(3)	10,000	GENERAL SUPPORT
(18) CONGREGATION BETH MIKROH 221 VIOLA ROAD MONSEY,NY10952	13-2795000	501(C)(3)	19,500	GENERAL SUPPORT
(19) FREEHOLD KOLLEL 3 14TH ST LAKEWOOD,NJ08701	52-2374589	501(C)(3)	5,500	GENERAL SUPPORT
(20) FRIENDS OF EMEK LONE SOLDIERS 368 NEW HEMPSTEAD ROAD NEW CITY,NY10956	47-2550735	501(C)(3)	6,690	GENERAL SUPPORT
(21) FRIENDS OF NAHAL HEREDI 586 SUNDERLAND RD TEANECK,NJ07666	13-4069565	501(C)(3)	11,615	GENERAL SUPPORT
(22) HEBREW ACADEMY OF CLEVELAND 1860 S TAYLOR ROAD CLEVELAND HEIGHTS,OH44118	34-0714428	501(C)(3)	45,457	GENERAL SUPPORT
(23) KEREN Y&Y 125 CAREY ST LAKEWOOD,NJ08701	22-3209160	501(C)(3)	30,100	GENERAL SUPPORT
(24) NACHAL CHAREDI 586 SUNDERLAND RD TEANECK,NJ07666	13-4069565	501(C)(3)	19,731	GENERAL SUPPORT
(25) OPERATION OPEN CURTAIN 200 PARK AVE STE 216 BEACHWOOD,OH44122	23-7167089	501(C)(3)	8,660	GENERAL SUPPORT
(26) RISING HEROES 3603 QUENTIN RD BROOKLYN,NY11234	99-3710160	501(C)(3)	15,000	GENERAL SUPPORT
(27) TORAS CHAIM YESHIVA PO BOX 16 LAKEWOOD,NJ08701	22-3514050	501(C)(3)	7,000	GENERAL SUPPORT
(28) UNION OF ORTHODOX JEWISH CONG 40 RECTOR ST NEW YORK,NY10006	13-5623717	501(C)(3)	12,500	GENERAL SUPPORT
(29) YEASHIVA KETANA OF PESSAIC 181 PENNINGTON AVE PASSAIC,NJ07055	22-2823304	501(C)(3)	9,500	GENERAL SUPPORT
(30) YESHIVA KETANA TORAS CHAIM 3 WREN STREET CHESTNUT RIDGE,NY10977	82-2452864	501(C)(3)	6,400	GENERAL SUPPORT
(31) YESHIVA KTANA OF PASSAIC 1 MAIN AVE PASSAIC,NJ07055	22-2823304	501(C)(3)	9,600	GENERAL SUPPORT
(32) YESHIVA SHOLOM SHACHNA 1938 53RD STREET BROOKLYN,NY11204	11-3155803	501(C)(3)	5,600	GENERAL SUPPORT

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) TUITION ASSISTANCE/SCHOLARSHIPS		8,187,770
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
PART I, LINE 2:	DETAILED RECORDS BY FAMILY ARE KEPT IN OUR RECEIVABLES SYSTEM ON HOW MUCH SUBVENTION WAS AWARDED. FAMILIES SUBMIT A SCHOLARSHIP APPLICATION WHEN THEY REGISTER THEIR CHILDREN. THE TUITION COMMITTEE REVIEWS EACH APPLICATION INDIVIDUALLY. THE REGISTRAR KEEPS A TALLY OF HOW MUCH SCHOLARSHIP DOLLARS ARE AVAILABLE.

Schedule I (Form 990) Rev. 1-2025

Additional Data

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Schedule J
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

HEBREW ACADEMY OF CLEVELAND

Employer identification number

34-0714428

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) (Rev. 1-2025)

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1RABBI ELI DESSLER FINANCIAL DIRECTOR	(i) (ii)	223,510 ------------- 0	0 ------------- 0	0 ------------- 0	6,705 ------------- 0	0 ------------- 0	230,215 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

HEBREW ACADEMY OF CLEVELAND

Employer identification number

34-0714428

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	RABBI SIMCHA DESSLER, RABBI ELI DESSLER AND REUVEN DESSLER HAVE A FAMILY RELATIONSHIP. HYMIE KELLER AND DAVID KELLER HAVE A FAMILY RELATIONSHIP. AMIR JAFFA, YONI KLEIN, AND NATI KLEIN HAVE A FAMILY RELATIONSHIP. IVAN SOCLOF AND DAVID SEIGER HAVE A FAMILY RELATIONSHIP. MARK BERKOWITZ AND DAVID FARKAS HAVE A FAMILY RELATIONSHIP. LOUIS MALCMACHER, DOVID MALCMACHER, AND SHLOMO MALCMACHER HAVE A FAMILY RELATIONSHIP. DAVID POLLACK, NATHAN POLLACK, AND ADAM POLLACK HAVE A FAMILY RELATIONSHIP. JONATHAN HEIFETZ AND NISSI HEIFETZ HAVE A FAMILY RELATIONSHIP. HOWARD GOLDMAN AND SURI GOLDMAN HAVE A FAMILY RELATIONSHIP. SAM SALAMON AND YEHUDA SALAMON HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	OUR 990 IS APPROVED BY THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	EACH TRUSTEE, OFFICER, COMMITTEE MEMBER AND EMPLOYEE IN A POSITION TO INFLUENCE OR VOTE ON SCHOOL POLICY OR EXPENDITURES ("KEY INDIVIDUALCOLLECTIVELY "KEY INDIVIDUALS") SHALL EXERCISE GOOD FAITH IN ALL TRANSACTIONS RELATING TO THE SCHOOL AND SHALL NOT USE HIS OR HER POSITION OF KNOWLEDGE GAINED THEREFROM, DIRECTLY OR INDIRECTLY, TO PERMIT A CONFLICT TO ARISE BETWEEN THE SCHOOL INTERESTS AND: 1.) SUCH KEY INDIVIDUAL'S PERSONAL INTEREST: 2.) THE PERSONAL INTERESTS OF A SPOUSE OR OTHER FAMILY MEMBER OF THE KEY INDIVIDUAL (THE "FAMILY MEMBERS") 3.) THE INTERESTS OF ANY CORPORATION, PARTNERSHIP, PROPRIETORSHIP, FIRM, ASSOCIATION OR OTHER ENTITY IN WHICH A KEY INDIVIDUAL OR FAMILY MEMBER IS A DIRECTOR, TRUSTEE, OFFICER OR IS AN EMPLOYEE WITH SIGNIFICANT ADMINISTRATIVE RESPONSIBILITIES OR IN WHICH SUCH PERSON HAS ANY FINANCIAL INTEREST (OR IF A PUBLICLY TRADED COMPANY, AN OWNERSHIP INTEREST OF AT LEAST 5%) AS A SHAREHOLDER, PARTNER, OWNER OR OTHERWISE (COLLECTIVELY, "RELATED ENTITIES"). ALL ACTS OF KEY INDIVIDUALS SHALL BE UNDERTAKEN FOR THE BENEFIT OF THE SCHOOL WITH RESPECT TO TRANSACTIONS, ACTIVITIES OR DEALINGS RELATED TO THE SCHOOL. WITH RESPECT TO ANY PROPOSED CONTRACT OR OTHER TRANSACTION (OTHER THAN AN ALLOCATION OR GRANT TO A BENEFICIARY AGENCY OR OTHER CHARITABLE ORGANIZATION MADE FOR FURTHER ENHANCEMENT OF THE SCHOOL'S EXEMPT PURPOSES) BETWEEN THE SCHOOL AND ONE OR MORE KEY INDIVIDUALS, FAMILY MEMBERS, OR RELATED ENTITIES, WHICH IS CONSIDERED BY THE BOARD OF TRUSTEES, THE OFFICERS, OR ANY COMMITTEE OF THE SCHOOL, FOR AUTHORIZATION, APPROVAL OR RATIFICATION, THE FOLLOWING RULES SHALL APPLY: 1.) FULL DISCLOSURE OF THE RELATIONSHIP OR INTEREST SHALL BE MADE BY THE KEY INDIVIDUAL TO THE PRESIDENT OF THE SCHOOL AND THE CHAIRMAN OF ANY COMMITTEE ACTING ON THE CONTRACT OR TRANSACTION PRIOR TO DISCUSSION OR ACTION ON SUCH CONTRACT OR TRANSACTION. 2.) THE CONTRACT OR TRANSACTION WILL BE CONSIDERED PROPERLY AUTHORIZED,APPROVED, OR RATIFIED ONLY IF THERE IS A FAVORABLE VOTE OF A MAJORITY OF THE SCHOOL'S TRUSTEES, OFFICERS OR COMMITTEE MEMBERS (WHICHEVER GROUP IS ACTING ON THE CONTRACT OR TRANSACTION) PRESENT AND VOTING AT SUCH MEETING AND THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST DOES NOT VOTE UPON OR USE HIS OR HER PERSONAL INFLUENCE ON NOR PARTICIPATE IN (OTHER THAN TO PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS) THE DISCUSSION OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION; 3.) THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM FOR THE PURPOSE OF VOTING UPON THE CONTRACT OR TRANSACTION AT ANY MEETING; 4.) THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE TAKEN AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION OF THE KEY INDIVIDUAL. THIS CONFLICT OF INTEREST POLICY SHALL BE REVIEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF TRUSTEES FOLLOWING THE CORPORATION'S ANNUAL MEETING AND ANY NEW KEY INDIVIDUAL SHALL BE PROVIDED WITH A COPY OF THIS POLICY UPON COMMENCEMENT OF HIS OR HER POSITION. A COPY OF THIS POLICY SHALL ALSO BE SENT AT LEAST ANNUALLY TO EACH KEY INDIVIDUAL
FORM 990, PART VI, SECTION B, LINE 15	EACH ADMINISTRATOR AND PRINCIPAL IS APPROVED BY THE EXECUTIVE BOARD OF DIRECTORS. EACH POSITION IS COMPARED TO SIMILAR POSITIONS IN OTHER JEWISH DAY SCHOOLS ACROSS THE COUNTRY AND THEN THE COST OF LIVING IS TAKEN INTO CONSIDERATION. IN 2018 A HIGH SCHOOL PRINCIPAL, A PRESCHOOL DIRECTOR, AND A PRINCIPAL FOR GENERAL STUDIES ELEMENTARY GIRLS WERE HIRED. IN 2017 A JUNIOR HIGH PRINCIPAL AND ELEMENTARY GIRLS PRINCIPAL WERE HIRED. IN 2014 A GENERAL STUDIES ELEMENTARY BOYS PRINCIPAL WERE HIRED. ALL OF THE OTHER ADMINSTRATORS HAVE BEEN HERE FROM BETWEEN 10-20 YEARS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:	CHANGE IN UNFUNDED PENSION LIABILITY 582,889.
FORM 990, PART XII, LINE 2C:	NO PROCESS HAS CHANGED FROM PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

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1	Briefly describe the organization’s mission or most significant activities: ACADEMY OFFERING A COMPLETE JUDAIC & SECULAR EDUCATIONAL PROGRAM FROM PRE-K THROUGH HIGH SCHOOL.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	51
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	51
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	577
6	Total number of volunteers (estimate if necessary) .............	6	100
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	8,377,976	12,943,896
9	Program service revenue (Part VIII, line 2g) .........	21,781,762	24,338,283
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	625,171	403,630
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	-152,626	78,154
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	30,632,283	37,763,963
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	8,019,874	8,712,430
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	13,649,063	15,591,787
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 528,904
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	9,335,326	8,903,940
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	31,004,263	33,208,157
19	Revenue less expenses. Subtract line 18 from line 12.......	-371,980	4,555,806
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	76,438,841	81,582,683
21	Total liabilities (Part X, line 26).............	12,355,444	11,400,156
22	Net assets or fund balances. Subtract line 21 from line 20.....	64,083,397	70,182,527

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	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 30,137,005 including grants of $ 8,712,430 ) (Revenue $ 24,338,283 )
	THE ACADEMY, OFFERING A COMPLETE AWARD-WINNING JUDAIC AND SECULAR EDUCATIONAL PROGRAM FROM PRE-KINDERGARTEN THROUGH HIGH SCHOOL OPENED ITS DOORS FOR THE 82ND SEASON IN SEPTEMBER OF 2024 WITH AN ENROLLMENT OF 1,475 STUDENTS. THE ACADEMY IS THE LARGEST DAY SCHOOL IN THE STATE OF OHIO. WITH EXCELLENCE AS OUR MOTTO WE STRIVE TO ASCERTAIN THE ABILITIES OF EACH CHILD AND TO HELP EACH CHILD ACHIEVE HIS OR HER FULLEST POTENTIAL. IN ADDITION TO ITS REGULAR CLASSES, TOGETHER WITH THE LOCAL SCHOOL DISTRICT, WE PROVIDE OUR STUDENTS WITH THE SERVICES OF A SCHOOL NURSE, SCHOOL INTERVENTIONISTS, SOCIAL WORKERS, LANGUAGE AND SPEECH SPECIALISTS AND SEVERAL REMEDIAL TEACHERS. SOME OF THE PROFESSIONALS, TOGETHER WITH MEMBERS OF THE SCHOOL'S EDUCATIONAL ADMINISTRATION, FORM A CASE CONFERENCE TEAM WHICH MEETS REGULARLY TO DISCUSS THE PROGRESS OF INDIVIDUAL STUDENTS BROUGHT TO THEIR ATTENTION BY TEACHERS, AND OUTLINE AN INDIVIDUAL EDUCATIONAL PROGRAM FOR EACH CHILD.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses30,137,005

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	571,957	0	17,158

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a	1,366,894
b	Membership dues..		1b
c	Fundraising events..		1c	195,087
d	Related organizations		1d
e	Government grants (contributions)		1e	1,778,291

f	All other contributions, gifts, grants, and similar amounts not included above		1f	9,603,624

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		12,943,896

		Business Code
2a	TUITION AND FEES	611110	24,338,283	24,338,283
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		24,338,283

3 Investment income (including dividends, interest, and othersimilar amounts) ......			396,130			396,130
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	394,912
b	Less: rental expenses	6b	0
c	Rental income or (loss)	6c	394,912
d	Net rental income or (loss).......			394,912			394,912
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a		7,500
b	Less: cost or other basis and sales expenses	7b		0
c	Gain or (loss)	7c		7,500
d	Net gain or (loss).........			7,500			7,500
8a	Gross income from fundraising events (not including $ 195,087of contributions reported on line 1c). See Part IV, line 18 ....
			8a	37,035
b	Less: direct expenses ...		8b	353,793
c	Net income or (loss) from fundraising events..			-316,758			-316,758
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			37,763,963	24,338,283	0	481,784

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	524,660	524,660
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	8,187,770	8,187,770
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	13,944,267	12,756,859	955,318	232,090
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	440,560	370,071	66,084	4,405
9	Other employee benefits .......	136,060	114,290	20,409	1,361
10	Payroll taxes ...........	1,070,900	855,505	202,403	12,992
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	41,100		41,100
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	1,290,113	798,342	491,771
12	Advertising and promotion ....
13	Office expenses .......	1,120,933	737,362	295,128	88,443
14	Information technology ......	128,091	117,070	11,021
15	Royalties ..
16	Occupancy ...........	1,788,035	1,762,084	25,951
17	Travel ............	151,814	151,814
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	196,231		196,231
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	2,634,022	2,396,960	210,722	26,340
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	FOOD	981,332	981,332
b	STUDENT ACTIVITIES	390,996	364,886	26,110
c	FUNDRAISING PROMOTIONAL	145,273			145,273
d	BAD DEBTS	36,000	18,000		18,000
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	33,208,157	30,137,005	2,542,248	528,904
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1,587,195	1	1,517,449
2	Savings and temporary cash investments .........			2,096,376	2	1,250,027
3	Pledges and grants receivable, net ......			4,469,225	3	7,170,593
4	Accounts receivable, net .............			1,163,193	4	1,329,186
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........			176,401	7	174,201
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			12,638	9	24,131
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	67,369,473
b	Less: accumulated depreciation	10b	24,019,740	44,593,516	10c	43,349,733
11	Investments—publicly traded securities .			21,308,615	11	25,632,399
12	Investments—other securities. See Part IV, line 11 .....			1,031,682	12	1,134,964
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			76,438,841	16	81,582,683

17	Accounts payable and accrued expenses .....	3,302,332	17	3,209,825
18	Grants payable ...		18
19	Deferred revenue .........	759,462	19	729,885
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..	5,306,219	24	5,055,904
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	2,987,431	25	2,404,542
26	Total liabilities. Add lines 17 through 25..	12,355,444	26	11,400,156

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	50,894,707	27	63,273,057
28	Net assets with donor restrictions ...........	13,188,690	28	6,909,470
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	64,083,397	32	70,182,527
33	Total liabilities and net assets/fund balances ........	76,438,841	33	81,582,683