Harkham-Gaon Academy

IRS exemption revoked

Los Angeles, CAUnknown exempt organization EIN 47-5041293Revenue $615K in FY2022Latest return filed Oct 3, 2023

On file with the IRSharkhamgaon.orgLos Angeles, CA

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Provides a challenging, nurturing, inclusive jewish and academic learning experience for students, 9th-12th grade.

70¢ of each $1 spent went to programs.
Run by 3 volunteers and 17 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $34K a year · 4% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$107K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $125K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$421K
139% of total assets
Concern: liabilities are 139% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$615K
-40% vs prior year
Spent
$714K
To programs
70%
Net assets
−$118K
By yearFY2020–FY2022
Revenue
$615K
FY2022▼ -40%
Tap a bar for its year
Revenue by fiscal year
FY2020$894K
FY2021$1.0M
FY2022$615K
Expenses
$714K
FY2022▼ -26%
Tap a bar for its year
Expenses by fiscal year
FY2020$949K
FY2021$967K
FY2022$714K
Net assets
−$118K
FY2022▼ -530%
Tap a bar for its year
Net assets by fiscal year
FY2020−$71K
FY2021−$19K
FY2022−$118K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $503K Management & general 21% · $150K Fundraising 9% · $62K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990; $107K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Principal/CEO
$107,000Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2022FY2021FY2020
Dr Debora Parks——$114,708
Dr Deborah Parks$107,000$103,350—
Rabbi Moises Benzaquen—$2,167$13,004

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Harkham-Gaon Academy executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Offers Jewish and academic learning for high school students.

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1 program · $503K · in their own filed words · FY2021
01

Affordable jewish high school that seeks to create a blended learninghalacha. Focuses on a relatively small student population and providesthe tools necessary to actively participate in contemporary cossetedwhile adhering to a life imbued with torah values and halacha. Programservice revenue is derived from the payment of tuition.

$503Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
See all 8 funders →
Grants paid · 2 grants · $236K · 2019–2020
Unitemized GrantFY2020$161,500
Unitemized GrantFY2019$75,000

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$615K
Ln 12
Fees for servicesLn 2g$466K
Gifts and grantsLn 1h$149K
Money outPt IX
$714K
Ln 25
Programscol B$503K
Managementcol C$150K
Fundraisingcol D$62K
Owns and owesPt X
−$118K
net assets · Ln 32
Cash and savingsLn 1–2$13K
Total assetsLn 16$303K
LiabilitiesLn 26$421K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$149K
Government grantsLn 1e$15K
Fees for servicesLn 2g$466K
Gains on assetsLn 7$0
Total revenueLn 12$615K
Assets in detailPt X, end of year
CashLn 1$13K
Cash and savings togetherLn 1–2$13K
Accounts receivableLn 4$159K
Land, buildings, equipmentLn 10c$131K
Other assetsLn 15$780
Total assetsLn 16$303K
LiabilitiesLn 26$421K
Net assetsLn 32−$118K
OperationsPt I, VI
EmployeesI 517
VolunteersI 63
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$39K$13K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$173K$131K
Total assetsLn 16$337K$303K
LiabilitiesLn 26$356K$421K
Net assetsLn 32−$19K−$118K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$3K$3K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$107K$86K$21K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$373K$254K$80K$40K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$103K$73K$17K$13K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$469$328$94$47
Office expensesLn 13$0
Information technologyLn 14$7K$5K$1K$716
RoyaltiesLn 15$0
OccupancyLn 16$34K$24K$7K$3K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$42K$30K$8K$4K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$30K$28K$2K$164
All other expensesLn 24e$3K$2K$1K$24
Total functional expensesLn 25$714K$503K$150K$62K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest ViewingFiled with the IRS Oct 3, 2023 $615K$714K−$99K−$118K 990 PDF
FY2021Filed with the IRS Oct 3, 2023 $1.0M$967K$52K−$19K 990 PDF
FY2020Filed with the IRS Jul 6, 2021 $894K$949K−$55K−$71K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $615,146 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $376,757$149,282
I-9 Program service revenuePrior year $516,472$465,864
I-10 Investment income$0
I-11 Other revenuePrior year $126,015$0
I-12 Total revenuePrior year $1,019,244$615,146
I-13 Grants and similar amounts paidPrior year $161,500$2,700
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $639,528$583,220
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $165,917$128,251
I-18 Total expensesPrior year $966,945$714,171
I-19 Revenue less expensesPrior year $52,299−$99,025
Part VI · Governance 3 of 3 board members independent, no flags
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $615,146 across 10 lines filed
VIII-1e Government grants$15,000
VIII-1f All other contributions, gifts and grants$134,282
VIII-1h Total contributions, gifts and grants$149,282
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $465,864$465,864
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $465,864$615,146
Part IX · Statement of functional expenses $714,171 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $2,700$2,700
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $85,600 · Management $21,400$107,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $253,578 · Management $79,687 · Fundraising $40,000$373,265
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $72,712 · Management $17,092 · Fundraising $13,151$102,955
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $6,240$6,240
IX-12 Advertising and promotionPrograms $328 · Management $94 · Fundraising $47$469
IX-13 Office expenses$0
IX-14 Information technologyPrograms $5,016 · Management $1,433 · Fundraising $716$7,165
IX-15 Royalties$0
IX-16 OccupancyPrograms $24,039 · Management $6,869 · Fundraising $3,434$34,342
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $29,651 · Management $8,471 · Fundraising $4,236$42,358
IX-23 InsuranceManagement $4,877$4,877
IX-24 Other expenses (24a–d)Programs $27,634 · Management $2,213 · Fundraising $164$30,011
IX-24e All other expensesPrograms $1,600 · Management $1,165 · Fundraising $24$2,789
IX-25 Total functional expensesPrograms $502,858 · Management $149,541 · Fundraising $61,772$714,171
Part X · Balance sheet $303,145 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $39,337$12,726
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $124,762$158,648
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $173,349$130,991
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$780
X-16 Total assetsStart of year $337,448$303,145
X-17 Accounts payable and accrued expensesStart of year $32,015$29,237
X-22 Loans from officers and insidersStart of year $35,000$35,000
X-24 Unsecured notes and loans payableStart of year $148,829$216,329
X-25 Other liabilitiesStart of year $140,300$140,300
X-26 Total liabilitiesStart of year $356,144$420,866
X-31 Retained earnings or endowmentStart of year −$18,696−$117,721
X-32 Total net assets or fund balancesStart of year −$18,696−$117,721
X-33 Total liabilities and net assetsStart of year $337,448$303,145
Part XI · Reconciliation of net assets −$117,721 net assets at year end
XI-1 Total revenue$615,146
XI-2 Total expenses$714,171
XI-3 Revenue less expenses−$99,025
XI-4 Net assets at start of year−$18,696
XI-10 Net assets at end of year−$117,721

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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