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) Aaron Gordon...................................................................... Treasurer	0.5 .................	X	X	0	0
(2) Dov Fischer...................................................................... Secretary	0.5 .................	X	X	0	0
(3) Hersh Moskovits...................................................................... Chairman (until March 2025) & CEO (as of March 2025)	0.5 .................	X	X	0	0
(4) Mordechai Hershkovitz...................................................................... Chairman of the Board (as of March 2025)	0.5 .................	X	X	0	0
(5) Ari Worch...................................................................... Board Member (as of june 2025)	0.5 .................	X		0	0
(6) ARYEH RINGEL...................................................................... Board Member	0.5 .................	X		0	0
(7) Chaim Weisberg...................................................................... Board Member (as of june 2025)	0.5 .................	X		0	0
(8) Eli Schwartz...................................................................... Board Member (until February 2025)	0.5 .................	X		0	0
(9) Henry Walter...................................................................... Board Member	0.5 .................	X		0	0
(10) ISAAC LEFKOWITZ...................................................................... BOARD MEMBER	0.5 .................	X		0	0
(11) Michael Hayum...................................................................... Board Member	0.5 .................	X		0	0
(12) MINDY MEISNER...................................................................... BOARD MEMBER	0.5 .................	X		0	0
(13) ROCHEL GROSZ...................................................................... BOARD MEMBER	0.5 .................	X		0	0
(14) SAUL WOLHENDER...................................................................... BOARD MEMBER	0.5 .................	X		0	0
(15) Yair Bruk...................................................................... Board Member	0.5 .................	X		0	0
(16) Mordechai Schwartz...................................................................... CEO (UNTIL March 2025)	35.0 .................		X	470,108	64,534
(17) Naomi Auerbach...................................................................... Executive Director	42.5 .................		X	155,457	17

(A) Name and business address	(B) Description of services	(C) Compensation
United Staffing Solutions 1385 Broadway Suite 1005 New York,NY10018	staffing agency	5,473,022
Bright Futures Five Towns LLC 278 Morris Avenue Inwood,NY11096	Staffing agency	3,798,871
Ichud Mosdos Hachinuch 1563 49th Street Brooklyn,NY11219	Staffing Agency	2,621,945
Prime Path LLC 554 Montgomery Street Brooklyn,NY11225	staffing agency	2,411,143
MBH Services 6 Lemberg Ct 006 Monroe,NY10950	billing company	1,823,455
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 60

- 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.
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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

YELED V'YALDA EARLY CHILDHOOD CENTER INC

Employer identification number

11-3050340

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.") .	41,232,904	45,651,219	55,089,471	49,844,756	48,690,547	240,508,897
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	93,531,017	119,599,502	146,098,905	174,268,016	151,681,179	685,178,619
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....						0
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...						0
5	The value of services or facilities furnished by a governmental unit to the organization without charge						0
6	Total. Add lines 1 through 5	134,763,921	165,250,721	201,188,376	224,112,772	200,371,726	925,687,516
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	0	0	0	0	0	0
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.	0	0	0	0	0	0
c	Add lines 7a and 7b..	0	0	0	0	0	0
8	Public support. (Subtract line 7c from line 6.)						925,687,516

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...	134,763,921	165,250,721	201,188,376	224,112,772	200,371,726	925,687,516
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	1,006,728	1,057,776	1,098,269	960,055	950,521	5,073,349
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.						0
c	Add lines 10a and 10b.	1,006,728	1,057,776	1,098,269	960,055	950,521	5,073,349
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.						0
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	925,048	205,530	802,970	552,419	2,700,126	5,186,093
13	Total support. (Add lines 9, 10c, 11, and 12.)..	136,695,697	166,514,027	203,089,615	225,625,246	204,022,373	935,946,958

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)) .........

98.904 %

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

99.070 %

Section D. Computation of Investment Income Percentage

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

1 %

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

1 %

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, Part III, Line 12 Other Income	DESCRIPTION - OTHER, COLUMN A - 925048.0, COLUMN B - 205530.0, COLUMN C - 802970.0, COLUMN D - 552419.0, COLUMN E - 2700126.0, COLUMN F - 5186093.0;

Schedule A (Form 990) 2024

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- 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

YELED V'YALDA EARLY CHILDHOOD CENTER INC

Employer identification number

11-3050340

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 YELED V'YALDA EARLY CHILDHOOD CENTER INC

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 YELED V'YALDA EARLY CHILDHOOD CENTER INC		Employer identification number 11-3050340

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 YELED V'YALDA EARLY CHILDHOOD CENTER INC			Employer identification number 11-3050340
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:	24020961
Software Version:	2024v5.1

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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

YELED V'YALDA EARLY CHILDHOOD CENTER INC

Employer identification number

11-3050340

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	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

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 ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

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

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

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)

(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 .....	6,033,752		6,033,752
b	Buildings ....	52,804,252	21,879,532	30,924,720
c	Leasehold improvements	4,292,813	2,323,872	1,968,941
d	Equipment ....	9,731,895	6,799,952	2,931,943
e	Other .....	923,662	546,438	377,224
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				42,236,580

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
Federal Income Taxes
Operating Lease Liability	5,287,221
Estimated amounts due to third parties	2,389,041
Deferred compensation payable	1,101,119





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	8,777,381
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	205,112,865
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b	1,090,492
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d	438,705
e	Add lines 2a through 2d .....................			2e	1,529,197
3	Subtract line 2e from line 1..................			3	203,583,668
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	0
c	Add lines 4a and 4b....................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	203,583,668

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	193,473,343
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a	1,090,492
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d	438,705
e	Add lines 2a through 2d....................			2e	1,529,197
3	Subtract line 2e from line 1...................			3	191,944,146
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	0
c	Add lines 4a and 4b.....................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	191,944,146

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
Schedule D, Part X, Line 2 ASC 740 FOOTNOTE	MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	RENTAL EXPENSES - 438705
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	RENTAL EXPENSES - 438705

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

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

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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
YELED V'YALDA EARLY CHILDHOOD CENTER INC

Employer identification number
11-3050340

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) Adas Lemberg 7 Lemberg Way Monroe,NY10950	45-4348302	501(c)3	36,000	general assistance
(2) Ahi Ezer Congregation 2433 Ocean Parkway Brooklyn,NY11235	11-2025982	501(c)3	24,000	general assistance
(3) Amidei Zion of Bobov Inc 1533 48th Street Brooklyn,NY11219	11-2575751	501(c)3	50,000	general assistance
(4) Ani Ledodi Inc 1164 Broadway Hewlett,NY11557	83-2509394	501(c)3	50,000	general assistance
(5) Associated Beth Rivkah Schools 310 Crown Street Brooklyn,NY11225	11-2163504	501(c)3	54,000	general assistance
(6) Bais Shifra Inc 1681 42nd Street Brooklyn,NY11204	46-4994747	501(c)3	63,000	general assistance
(7) Congregation Beis Hamedrash Of Woodbury Villas 47 Hanley Farm Road Highland Mills,NY10930	86-2704922	501(c)3	40,000	general assistance
(8) Bnos Bais Yaakov Inc 7 Cabinfield Circle Lakewood,NJ08701	20-5531382	501(c)3	5,000	general assistance
(9) Bnos Derech Yisroel of Monsey 25 Robert Pitt Drive Suite 204 Monsey,NY10952	81-1672017	501(c)3	40,000	general assistance
(10) Bnos Rivka Inc 961 E County Line Road Lakewood,NJ08701	01-0620100	501(c)3	5,000	general assistance
(11) Chayim V Chesed Inc 169 Hewes Street Brooklyn,NY11211	20-0703181	501(c)3	40,000	general assistance
(12) Chonen Vnosen 6301 17th Ave Brooklyn,NY11204	83-2278605	501(c)3	40,000	general assistance
(13) Congregation Aniyei Yisroel 199 Lee Ave Unit 1065 Brooklyn,NY11211	83-2249974	501(c)3	40,000	general assistance
(14) CONG KHAL ZICHRON SHMIEL ZVI DKRULA 127 Wallabout Street Brooklyn,NY11211	11-3462947	501(c)3	5,000	general assistance
(15) Congregation Kinyan Torah 4 Fillmore Court Monroe,NY10960	13-3892169	501(c)3	50,000	general assistance
(16) Congregation Kol Arye 5 Lizensk Blvd Monroe,NY10950	82-3554395	501(c)3	40,000	general assistance
(17) Congregation Our Layeshorim 183 Wilson Ave PMB 184 Brooklyn,NY11211	11-3379127	501(c)3	50,000	general assistance
(18) Congregation Yisroel Kedoshim 29 Pennington Way Spring Valley,NY10977	87-4221954	501(c)3	54,000	general assistance
(19) Congregation Zichron Elchonon Inc 20 Westside Ave Spring Valley,NY10977	27-0437723	501(c)3	5,000	general assistance
(20) Congregation Zichron Yitzchok 5001 14th Ave Brooklyn,NY11219	11-3260441	501(c)3	40,000	general assistance
(21) Congregation Mishkan Yechezkel 1579 50th Street Brooklyn,NY11219	11-3560782	501(c)3	50,000	general assistance
(22) Ehrlicha Kinder 1382 62nd Street Brooklyn,NY11219	99-2065827	501(c)3	18,000	general assistance
(23) Kollel D'Chasidei Belz 1231 43rd Street Brooklyn,NY11219	84-3621604	501(c)3	54,000	general assistance
(24) Kollel Neizer Yisroel 14 Walter Drive Monsey,NY10952	13-3628210	501(c)3	50,000	general assistance
(25) United Lubavitcher Yeshivah 570 Crown Street Brooklyn,NY11213	11-1797198	501(c)3	18,000	general assistance
(26) Yeshiva Machzikei Hadas 1601 42nd Street Brooklyn,NY11204	11-2524537	501(c)3	54,000	general assistance
(27) Meor Hatorah BP Shul 4702 16th Ave Brooklyn,NY11204	88-2166924	501(c)3	5,000	general assistance
(28) Mesamche Lev - Viyoel Moishe Inc 1364 53rd Street Brooklyn,NY11219	22-2453421	501(c)3	108,000	general assistance
(29) Mevakshai Hashem 550 Ocean Parkway Brooklyn,NY11218	27-3083348	501(c)3	18,000	general assistance
(30) Mosdos Belz USA 311 Dahill Road Brooklyn,NY11218	83-1264542	501(c)3	104,000	general assistance
(31) Mosdos Satmar BP Inc 4615 14th Ave Brooklyn,NY11219	45-3990583	501(c)3	60,000	general assistance
(32) Educational Institute Oholei Torah of Brooklyn 667 Eastern Parkway Brooklyn,NY11213	11-6077811	501(c)3	54,000	general assistance
(33) Regional Bikur Cholim 9 Taylor Street 201 Monroe,NY10950	45-5270401	501(c)3	54,000	general assistance
(34) Talmud Torah Beth Yechiel 178 Walworth Street 406 Brooklyn,NY11205	23-7213455	501(c)3	36,000	general assistance
(35) Talmud Torah D'nitra 1005 Bedford Ave Brooklyn,NY11205	02-0646674	501(c)3	36,000	general assistance
(36) Talmud Torah Ohel Yochanan Rachmistrivka 1325 38th Street Brooklyn,NY11218	56-2325311	501(c)3	18,000	general assistance
(37) Tomer Dvora School For Girls 4500 9th Avenue Brooklyn,NY11219	51-0142958	501(c)3	36,000	general assistance
(38) United Talmudic Academy 82 Lee Avenue Brooklyn,NY11211	11-6002642	501(c)3	36,000	general assistance
(39) Vyazreim Inc 12 Widman Court Unit 202 Spring Valley,NY10977	85-3012497	501(c)3	50,000	general assistance
(40) Yaazoru Inc 1072 Madison Avenue Lakewood,NJ08701	84-3180760	501(c)3	54,000	general assistance
(41) Yad Lachmu Anyu Lenitzruchim CHOQ LYisroel 206 Marcy Avenue Brooklyn,NY11211	11-3525524	501(c)3	45,000	general assistance
(42) Yeshiva Ketena of Bobov 45 Inc 1327 46th Street 6-A Brooklyn,NY11219	47-5018408	501(c)3	54,000	general assistance
(43) Zichron Menachem Inc 10 Maple Terrace Monsey,NY10952	51-0201844	501(c)3	5,000	general assistance

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)
(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
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds	THE BOARD APPROVES THE GRANTS PRIOR TO DISBURSEMENT AND THEN THE GRANTEE REPORTS BACK TO THE BOARD THAT THE FUNDS WERE USED FOR THE INTENDED PURPOSE THAT WAS ON THE ORIGINAL REQUEST.

Schedule I (Form 990) Rev. 1-2025

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

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

YELED V'YALDA EARLY CHILDHOOD CENTER INC

Employer identification number

11-3050340

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 .....

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? ....

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)
1Mordechai Schwartz CEO (UNTIL March 2025)	(i) (ii)	470,108 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	64,534 ------------- 0	534,642 ------------- 0	0 ------------- 0
2Rebecca Gutman CFO	(i) (ii)	243,753 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	6,711 ------------- 0	250,464 ------------- 0	0 ------------- 0
3Naomi Auerbach Executive Director	(i) (ii)	155,457 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	17 ------------- 0	155,474 ------------- 0	0 ------------- 0
4Mina Sputz Executive Director of Education and Disabilities Programs	(i) (ii)	461,657 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	55,528 ------------- 0	517,185 ------------- 0	0 ------------- 0
5Jonas Friedman Comptroller	(i) (ii)	230,370 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	63,144 ------------- 0	293,514 ------------- 0	0 ------------- 0
6Ruth Akerman Director of Compliance and Legal Affairs	(i) (ii)	237,041 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	46,446 ------------- 0	283,487 ------------- 0	0 ------------- 0
7Zvi Pinter Director of Operations	(i) (ii)	202,859 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	58,063 ------------- 0	260,922 ------------- 0	0 ------------- 0
8Wayne Goldberg Director of Headstart	(i) (ii)	187,466 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	5,014 ------------- 0	192,480 ------------- 0	0 ------------- 0
9Josef Graus BCBA	(i) (ii)	370,973 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	17 ------------- 0	370,990 ------------- 0	0 ------------- 0
10Devorah Ackerman Clinical Director	(i) (ii)	276,704 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	65,423 ------------- 0	342,127 ------------- 0	0 ------------- 0
11Batsheva Werner BCBA	(i) (ii)	290,263 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	22,986 ------------- 0	313,249 ------------- 0	0 ------------- 0
12Sara Gluck Director of Operations - Title I	(i) (ii)	257,050 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	18,096 ------------- 0	275,146 ------------- 0	0 ------------- 0
13Herman Kestenbaum BCBA	(i) (ii)	248,801 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	3,642 ------------- 0	252,443 ------------- 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

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

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

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 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

YELED V'YALDA EARLY CHILDHOOD CENTER INC

Employer identification number

11-3050340

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

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

Cat. No. 50056A

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

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) Frimmy Walter	relative of Board member Henry Walter	74,234	employment		No
(2) Chaya Lefkowitz Hayum	daughter and wife of board members (Lefkowitz and Hayum)	99,485	employment		No
(3) Yisroel Ringel	son of Board Member Aryeh Ringel	197,710	employment		No
(4) Judy Gutman	Daugher of CFO Rebecca Gutman	68,368	employment		No
(5) Leah Gutman	Daugher of CFO Rebecca Gutman	46,148	employment		No
(6) Rachel Wasserman	niece of Comptroller Jonas Friedman	83,793	employment		No
(7) Libbe Chein	sister of key employee Mina Sputz	86,081	employment		No
(8) Chana G Cohen	sister of Key Employee Mina Sputz	50,798	employment		No
(9) Gittel Sputz	relative of key employee Mina Sputz	37,300	employment		No
(10) Sarah Sternhill	sister of Board Member Aron Gordon	190,423	employment		No
(11) Yakov Rubinson	nephew of Mina Sputz	115,381	employment		No
(12) Nechama Dina Silberstom	niece of Mina Sputz	83,693	employment		No
(13) Shmuel Sputz	son of Mina Sputz	33,925	employment		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

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

Additional Data

Software ID:	24020961
Software Version:	2024v5.1

- TIN:

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

YELED V'YALDA EARLY CHILDHOOD CENTER INC

Employer identification number

11-3050340

Return Reference	Explanation
Form 990, Part III, Line 1 ORGANIZATION'S MISSION	YELED V'YALDA (YVY), A DYNAMIC, MULTI FACETED, NOT-FOR-PROFIT SOCIAL SERVICE AGENCY, ADDRESSES THE NEEDS OF THE WHOLE CHILD AND OF THE FAMILY THROUGH A NETWORK OF EDUCATIONAL AND SOCIAL SERVICE PROGRAMS AS A SINGLE SOURCE OF EDUCATION, CHILD CARE, DEVELOPMENTAL SERVICES, HEALTH AND PHYSICAL FITNESS SERVICES, NUTRITIONAL GUIDANCE, AND FAMILY SUPPORT. YVY IS COMMITTED TO PROVIDING A BROAD SCOPE OF SERVICES WITHIN AN ENVIRONMENT THAT IS CULTURALLY SENSITIVE, HONORING EACH FAMILY'S UNIQUE HERITAGE AND PARENTS' ROLE AS THEIR CHILDREN'S PRIMARY TEACHERS. YVY SEEKS TO FULFILL ITS MISSION OF HELPING CHILDREN AND FAMILIES THROUGH A RANGE OF PROGRAMS WHICH ARE DESIGNED TO PROMOTE MATERNAL HEALTH AND OPTIMAL CHILD DEVELOPMENT, PROVIDE LOW-INCOME CHILDREN WITH A QUALITY PRESCHOOL EDUCATION, ENABLE CHILDREN WITH SPECIAL NEEDS TO REACH THEIR POTENTIAL, PROMOTE PHYSICAL FITNESS AND HEALTHY LIFESTYLES, HELP FAMILIES ACCESS RESOURCES, PROVIDE GUIDANCE AND INSTRUCTION IN FISCAL RESPONSIBILITY, AS WELL AS PROVIDE A VENUE FOR LOW-COST WEDDINGS. ALL OF YVY'S PROGRAMS WORK IN SYNERGY TO ACHIEVE YVY'S MISSION OF SUPPORTING HEALTHY FAMILIES AND HEALTHY MARRIAGES. YVY OWES ITS DYNAMISM AND VITALITY TO ITS CONTINUING RESPONSIVENESS TO A BROAD RANGE OF COMMUNITY NEEDS WITH A FOCUS ON FAMILY STABILITY, HEALTH, EDUCATION AND SOCIAL SERVICE. YVY'S CONTINUING RESPONSIVENESS TO COMMUNITY NEEDS EXTENDS TO WORKING WITH OTHER 501(C)(3) ORGANIZATIONS WHO SHARE ITS MISSION BY ENABLING PROVISION OF ADDITIONAL COMMUNITY SERVICES SUCH AS TUTORING, LIBRARIES, PARENT WORKSHOPS, MOTHER TO MOTHER AND FATHER/SON PROGRAMS, AND OTHER CHILD CARE AND FAMILY SERVICES. YVY'SC OMMITMENT TO THE COMMUNITIES AND INDIVIDUALS IT SERVES GUIDES ITS PROGRAMS AND ASSURES THAT IT PROVIDES SERVICES THAT ARE ESSENTIAL TO THE OVERALL HEALTH AND WELL BEING OF BOTH THE COMMUNITY AND THE INDIVIDUAL.
Form 990, Part III, Line 4a SPECIAL EDUCATION	THE SPECIAL EDUCATION PROGRAMS CONSIST OF THE FOLLOWING COMPONENTS: AN EARLY INTERVENTION PROGRAM, WHICH IS FUNDED BY THE NEW YORK CITY DEPARTMENT OF HEALTH AND MENTAL HYGIENE, PROVIDES SERVICES TO INFANTS/TODDLERS SUSPECTED OF HAVING DEVELOPMENTAL DELAYS. PROGRAM PERSONNEL PROVIDE APPROPRIATE EVALUATIONS, THERAPIES FOR THE CHILDREN AND SERVICE COORDINATION FOR FAMILIES TO ENSURE THAT PROPER SUPPORT IS PROVIDED TO THE CHILD AND FAMILY. A SPECIAL EDUCATION PROGRAM, WHICH IS FUNDED BY THE NEW YORK CITY DEPARTMENT OF EDUCATION, PROVIDES SERVICES TO CHILDREN BETWEEN THE AGES OF 3 AND 5 WHO ARE SUSPECTED OF HAVING DEVELOPMENTAL DELAYS. THIS PROGRAM PROVIDES A HOST OF THERAPIES. THE RANGE OF THERAPIES CURRENTLY BEING PROVIDED ARE SPECIAL EDUCATION ITINERANT TEACHER SERVICES (SEIT), SPEECH AND LANGUAGE PATHOLOGY, AUDIOLOGY, OCCUPATIONAL THERAPY, PHYSICAL THERAPY, COUNSELING, SOCIAL WORK AND HEALTH PARAPROFESSIONAL. IN ADDITION, YVY PROVIDES RELATED SERVICES TO CHILDREN AGES 5-21. THESE CHILDREN ARE REFERRED TO OUR PROGRAM THROUGH THE NEW YORK CITY BOARD OF EDUCATION COMMITTEE OF SPECIAL EDUCATION (CSE).
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 23,716,593 including grants of $) Home Community-Based Services and Care Management
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 19,821,450 including grants of $) Title Programs
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 5,136,851 including grants of $ 1,779,100)(Revenue $ 807,530) Other Programs
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 2,083,192 including grants of $) Women, Infants, and Children
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons	Michael Hayum - Family relationship, Isaac Lefkowitz - Family relationship
Form 990, Part VI, Line 4 Significant changes to organizational documents	THE BYLAWS WERE UPDATED IN JUNE 2025.
Form 990, Part VI, Line 11b Review of form 990 by governing body	A COMPLETE COPY OF THE ORGANIZATION'S FINAL FORM 990 WAS PROVIDED TO THE BOARD BEFORE IT WAS FILED. ANY REQUIRED EDITS NOTED DURING REVIEW WERE COMMUNICATED TO THE RETURN PREPARERS, AND WERE IMPLEMENTED PRIOR TO FILING.
Form 990, Part VI, Line 12c Conflict of interest policy	ALL OFFICERS, KEY EMPLOYEES AND MEMBERS OF THE BOARD (INTERESTED PERSONS) MUST, AT LEAST ANNUALLY, FILE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. BOARD MEMBERS MUST SUBMIT ANNUAL DISCLOSURES PRIOR TO ANNUAL ELECTIONS OF DIRECTORS. INTERESTED PERSONS HAVE AN AFFIRMATIVE OBLIGATION TO DISCLOSE ALL SITUATIONS THAT MAY POSE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST. IF THE COMPLIANCE OFFICER BELIEVES AN ACTUAL CONFLICT OF INTEREST EXISTS, THE COMPLIANCE OFFICER MAY MAKE RECOMMENDATIONS TO THE CHAIRMAN OF THE BOARD AS TO THE APPROPRIATE COURSE OF ACTION FOR RESOLUTION OF THE CONFLICT. THE COMPLIANCE OFFICER MAY CONSULT WITH OUTSIDE COUNSEL AND MEMBERS OF THE BOARD OTHER THAN INTERESTED PERSON RELATED TO THE SPECIFIC CONFLICT, AND MAY, AT HER DISCRETION, SEEK ADVICE OR RECOMMENDATIONS FROM MANAGEMENT. BASED ON RECOMMENDATIONS FROM THE COMPLIANCE OFFICER, THE BOARD OF DIRECTORS, OTHER THAN A CONFLICTED BOARD MEMBER WHO WILL RECUSE HIMSELF FROM SUCH VOTING AND DELIBERATION, SHALL VOTE T0 TAKE SUCH ACTIONS AS IT MAY DEEM NECESSARY TO MINIMIZE THE CONFLICT OF INTEREST AND ITS POTENTIAL ADVERSE EFFECTS ON THE WELL-BEING OF YELED. SUCH ACTIONS MAY INCLUDE, BUT ARE NOT LIMITED TO (A) REQUIRING THE CONFLICTED BOARD OR POLICY COUNCIL MEMBER TO DIVEST HIMSELF, OR ARRANGE FOR A FAMILY MEMBER'S DIVESTMENT, OF ANY INTEREST IN ANY ENTITY THAT MAY CREATE A CONFLICT OF INTEREST, (B) REQUIRING A RECONSIDERATION OF ANY ACTION THE BOARD OR POLICY COUNCIL PERCEIVES MAY HAVE BEEN AFFECTED BY AN UNDISCLOSED CONFLICT OF INTEREST, OR (C) RECOMMENDING THE RESIGNATION, NON REAPPOINTMENT, OR REMOVAL FROM THE BOARD OR POLICY COUNCIL OF A MEMBER WITH A PERSISTENT AND UNREMEDIED CONFLICT OF INTEREST. THE MINUTES OF THE BOARD OF DIRECTORS SHALL CONTAIN THE EXISTENCE OF ANY CONFLICTS, RESOLUTIONS OF SUCH CONFLICTS (INCLUDING THE NAMES OF PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT), THE CONTENT OF THE DISCUSSION (INCLUDING ANY ALTERNATIVE TO THE PROPOSED TRANSACTION OR ARRANGEMENT), AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	THE COMPENSATION SYSTEM WILL BE OBJECTIVE AND NON-DISCRIMINATORY IN THEORY, APPLICATION AND PRACTICE. THE AGENCY HAS DETERMINED THAT THIS CAN BEST BE ACCOMPLISHED BY UTILIZING A SYSTEM OF CHECKS AND BALANCES INITIATED BY EXECUTIVE MANAGEMENT AND APPROVED BY THE AGENCY'S GOVERNING BODY. THE SALARY RECOMMENDATION/APPROVAL PROCESS IS AS FOLLOWS: 1) THE HUMAN RESOURCES DEPARTMENT PRESENTS TO THE AGENCY'S GOVERNING BODY ANY SALARY RECOMMENDATIONS FOR (1) AGENCY EXECUTIVES, OFFICERS, AND KEY EMPLOYEES/PERSONS AND (2) ANY NEWLY HIRED ADDITIONAL EMPLOYEES EARNING A SALARY GREATER THAN $150,000 ANNUALLY. THEY COMPARE DATA FROM LOCAL, NATIONAL AND INDUSTRY SPECIFIC SURVEYS TO DETERMINE THAT THE COMPENSATION IS DEEMED FAIR AND REASONABLE AND IN ACCORD WITH INDUSTRY STANDARDS. THE AGENCY WILL OBTAIN SUCH DATA BY CONDUCTING WAGE COMPARABILITY STUDIES. IF THE INFORMATION CAN NOT BE OBTAINED BY THE AGENCY AND DEEMED NECESSARY THEY WILL CONTACT CONSULTING FIRMS FOR THIS INFORMATION. 2) THE SALARY RECOMMENDATION(S) IS THEN CONSIDERED BY THE AGENCY'S GOVERNING BODY, IN ACCORD WITH THE AGENCY'S COMPENSATION POLICY, FOR FINAL DECISION.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	ROTH AND COMPANY SEPTEMBER 2023 REPORT WAS ISSUED.
Form 990, Part VI, Line 19 Required documents available to the public	These documents are available upon request.
Form 990, Part IX, Line 11g Other Fees	Other Professional Fees - Total Expense: 3190940, Program Service Expense: 3121027, Management and General Expenses: 69913, Fundraising Expenses: ; Therapists - Total Expense: 36032064, Program Service Expense: 36032064, Management and General Expenses: , Fundraising Expenses: ; Service Contracts - Total Expense: 5008951, Program Service Expense: 3051995, Management and General Expenses: 1956956, Fundraising Expenses: ; Child Service Support - Total Expense: 455010, Program Service Expense: 277241, Management and General Expenses: 177769, Fundraising Expenses: ;

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

Software ID:	24020961
Software Version:	2024v5.1

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE CHILDREN AND FAMILIES A NETWORK OF EDUCATIONAL, CHILDCARE, DEVELOPMENTAL SERVICES, HEALTH AND PHYSICAL FITNESS SERVICES, NUTRITIONAL GUIDANCE, AND FAMILY SUPPORT.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	13
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	8
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	3,723
6	Total number of volunteers (estimate if necessary) .............	6	8
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

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	49,844,756	48,690,547
9	Program service revenue (Part VIII, line 2g) .........	169,775,029	151,681,179
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	70,815	50,901
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	993,593	3,161,041
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	220,684,193	203,583,668
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	1,277,400	1,779,100
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	131,509,406	123,565,857
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	62,303,990	66,599,189
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	195,090,796	191,944,146
19	Revenue less expenses. Subtract line 18 from line 12.......	25,593,397	11,639,522
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	162,076,436	170,014,695
21	Total liabilities (Part X, line 26).............	57,803,201	54,101,938
22	Net assets or fund balances. Subtract line 21 from line 20.....	104,273,235	115,912,757

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 58,708,759 including grants of $ ) (Revenue $ 125,650,325 )
	See Schedule O

4b	(Code: ) (Expenses $ 40,021,681 including grants of $ ) (Revenue $ )
	HEADSTART - YELED V' YALDA'S DIRECT GRANTEE HEAD START PROGRAMS SERVICE CHILDREN THREE TO FIVE YEARS OLD AND ARE DESIGNED TO GIVE LOW INCOME ELIGIBLE CHILDREN A QUALITY PRESCHOOL EDUCATIONAL EXPERIENCE. YVY'S EARLY HEAD START PROGRAM SERVICES EXPECTANT MOMS AND INFANTS AND TODDLERS AGES 0-3 YEARS. HEAD START AND EARLY HEAD START PROGRAMS OFFER THE CORE EDUCATIONAL SERVICES ASSOCIATED WITH THE PROGRAM, AS WELL AS SPECIAL NEEDS SCREENING AND FOLLOW-UPS, MEDICAL NEEDS SCREENING AND TRACKING AND OTHER SOCIAL SERVICE SUPPORTS TO THE CHILD AND FAMILY. THESE PROGRAMS ARE FUNDED BY HHS.

4c	(Code: ) (Expenses $ 23,433,374 including grants of $ ) (Revenue $ 25,223,324 )
	BEHAVIOR HEALTH SERVICES - THE BEHAVIOR HEALTH SERVICES PROGRAM PROVIDES THERAPEUTIC BEHAVIORAL HEALTH INTERVENTION TO CHILDREN WITH AN AUTISM SPECTRUM DISORDER (ASD) DIAGNOSIS. BEHAVIORAL HEALTH INTERVENTION INCLUDES ASSESSMENT, TREATMENT PLANNING, SUPERVISION, DIRECT CARE AND SOCIAL SKILLS GROUP THERAPEUTICAL SERVICES. PAYMENT FOR SERVICES ARE RENDERED BY MEDICAL INSURANCE CARRIERS FOR COVERED INDIVIDUALS' MEDICAL EXPENSE.

	(Code: ) (Expenses $ 23,716,593 including grants of $ ) (Revenue $ )
	Home Community-Based Services and Care Management

	(Code: ) (Expenses $ 19,821,450 including grants of $ ) (Revenue $ )
	Title Programs

	(Code: ) (Expenses $ 5,136,851 including grants of $ 1,779,100 ) (Revenue $ 807,530 )
	Other Programs

	(Code: ) (Expenses $ 2,083,192 including grants of $ ) (Revenue $ )
	Women, Infants, and Children

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 50,758,086 including grants of $ 1,779,100 ) (Revenue $ 807,530 )
4e	Total program service expenses172,921,900

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	3,632,502	0	409,621

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)				(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) Rebecca Gutman........................................................................ CFO	35.0 .......................	X			243,753	0	6,711
(19) Jonas Friedman........................................................................ Comptroller	35.0 .......................		X		230,370	0	63,144
(20) Mina Sputz........................................................................ Executive Director of Education and Disabilities Programs	35.0 .......................		X		461,657	0	55,528
(21) Ruth Akerman........................................................................ Director of Compliance and Legal Affairs	35.0 .......................		X		237,041	0	46,446
(22) Wayne Goldberg........................................................................ Director of Headstart	45.0 .......................		X		187,466	0	5,014
(23) Zvi Pinter........................................................................ Director of Operations	41.5 .......................		X		202,859	0	58,063
(24) Batsheva Werner........................................................................ BCBA	35.0 .......................			X	290,263	0	22,986
(25) Devorah Ackerman........................................................................ Clinical Director	35.0 .......................			X	276,704	0	65,423
(26) Herman Kestenbaum........................................................................ BCBA	35.0 .......................			X	248,801	0	3,642
(27) Josef Graus........................................................................ BCBA	35.0 .......................			X	370,973	0	17
(28) Sara Gluck........................................................................ Director of Operations - Title I	35.0 .......................			X	257,050	0	18,096

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	48,690,547

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

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

h Total. Add lines 1a-1f.......		48,690,547

		Business Code
2a	SPECIAL EDUCATION	624310	125,650,325	125,650,325
b	BEHAVIOR HEALTH SERVICES	713940	25,223,324	25,223,324
c	FITNESS CENTER	713940	807,530	807,530
d
e
f	All other program service revenue.		0	0	0	0
g	Total. Add lines 2a–2f .....		151,681,179

3 Investment income (including dividends, interest, and othersimilar amounts) ......			50,901			50,901
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	899,620
b	Less: rental expenses	6b	438,705
c	Rental income or (loss)	6c	460,915	0
d	Net rental income or (loss).......			460,915			460,915
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c	0	0
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
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	OTHER		900099	2,700,126			2,700,126
b
c
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			2,700,126
12	Total revenue. See instructions.....			203,583,668	151,681,179	0	3,211,942

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	1,779,100	1,779,100
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
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 ...........	2,359,527	2,117,636	241,891
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........	104,600,084	93,876,845	10,723,239
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	542,038	486,470	55,568
9	Other employee benefits .......	7,530,916	6,758,873	772,043
10	Payroll taxes ...........	8,533,292	7,658,488	874,804
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	1,091,695		1,091,695
c	Accounting ...........	206,367		206,367
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)	44,686,965	42,482,327	2,204,638	0
12	Advertising and promotion ....	174,979	106,616	68,363
13	Office expenses .......	8,019,462	6,681,172	1,338,290
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	4,760,765	4,665,639	95,126
17	Travel ............	659,462	486,195	173,267
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	629,929	513,923	116,006
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	2,648,063	2,604,824	43,239
23	Insurance ...	849,226	458,011	391,215
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	OTHER	1,603,553	977,058	626,495
b	FOOD	1,268,723	1,268,723
c
d
e	All other expenses	0	0	0	0
25	Total functional expenses. Add lines 1 through 24e	191,944,146	172,921,900	19,022,246	0
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 ........			50,400	1	12,534,910
2	Savings and temporary cash investments .........			6,426,661	2	35,528,292
3	Pledges and grants receivable, net ......			3,997,093	3	3,821,580
4	Accounts receivable, net .............			101,814,411	4	64,757,374
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 .......
				0	5	0
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) ...
				0	6	0
7	Notes and loans receivable, net ...........				7	4,065,071
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9	141,116
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	73,786,374
b	Less: accumulated depreciation	10b	31,549,794	42,324,743	10c	42,236,580
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....			0	12
13	Investments—program-related. See Part IV, line 11 ..			0	13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			7,463,128	15	6,929,772
16	Total assets. Add lines 1 through 15 (must equal line 33)...			162,076,436	16	170,014,695

17	Accounts payable and accrued expenses .....	18,796,790	17	19,398,475
18	Grants payable ...		18
19	Deferred revenue .........	1,255,746	19	839,631
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 .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	28,429,573	23	25,086,451
24	Unsecured notes and loans payable to unrelated third parties ..		24
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	9,321,092	25	8,777,381
26	Total liabilities. Add lines 17 through 25..	57,803,201	26	54,101,938

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	104,273,235	27	115,912,757
28	Net assets with donor restrictions ...........		28
	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 ...........	104,273,235	32	115,912,757
33	Total liabilities and net assets/fund balances ........	162,076,436	33	170,014,695