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US nonprofit · EIN 352392220 · New York, NYiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 352392220) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe time served.Latest return IRS Form 990 series e-file data - 990 for the year to 31 December 2023: assets, liabilities, staff, website, telephone, pay.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue. Not a statement that the organisation is recruiting.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Sephardic Academy of Manhattan

Donations deductible
Revenue
$8.8m
year to 31 December 2023
Expenses
$6.3m
year to 31 December 2023
Total assets
$23.8m
$10.6m liabilities
Net assets
$13.2m
assets less liabilities
Directors and trustees
28
6.7 years on average
Staff
41
14 volunteers
Chair observed
≥5 yrs
Haim Chera
Left since last filing
0
no seats appear to have opened
How am I connected?

Sephardic Academy of Manhattan's network

28 people15 organisationsi28 people and 15 organisations on this map.The large node is the subject of this page. Solid lines are what the register itself records (28). Violet dotted lines (16) are likely: the same full name sits on the current board of another organisation in the same register and region. Form 990 filings give names without a person identifier; SEC insider filings carry a CIK. It may be a different person.

The board

28 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations in the tables. The network map shows same-name matches as likely links only, never as confirmed.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 14 voting members of its governing body on its latest Form 990 Part VI; we list 28 in Part VII (Part VII does not always name every voting member).
NameRole as filedSinceOn the board
Haim Chera ChairChairman2020
6 yrs
Rabbi Elie Abadie ChairChairperson2018
8 yrs
Albert SuttonBoard Member2023
3 yrs
Alex AdjmiBoard Member2020
6 yrs
Ben AshkenazyBoard Member2020
6 yrs
Bert I DweckBoard Member2018
8 yrs
Bobby CayreBoard Member2020
6 yrs
Daniel HarariBoard Member/Treasurer2018
8 yrs
Daniel LevyBoard Member2018
8 yrs
Daniela NiditchBoard Member2018
8 yrs
Danielle HasbaniBoard Member2020
6 yrs
David D TawilBoard Member2020
6 yrs
Debbie LindenbaumBoard Member2018
8 yrs
Dina NouhianBoard Member2020
6 yrs
Dr Daphna ShiffeldrimBoard Member2020
6 yrs
Elliot AttieBoard Member/Treasurer2018
8 yrs
Harry AdjmiBoard Member2023
3 yrs
Jack DayanBoard Member2023
3 yrs
Joseph A CohenBoard Member2020
6 yrs
Joseph ChetritBoard Member2020
6 yrs
Kenneth CayreBoard Member2020
6 yrs
Marshall AronowBoard Member2020
6 yrs
Michael RishtyBoard Member2018
8 yrs
Moey ShabotBoard Member2020
6 yrs
Raymond CheraBoard Member2020
6 yrs
Rebecca FeitBoard Member2020
6 yrs
SOL HedayaBoard Member2020
6 yrs
Steven NakashBoard Member2020
6 yrs
Under 5 years5 to 6 years6 years or moreShow all 28 →

Officers and senior leadership

3 listediNamed in Part VII as officers, key employees or highest-compensated staff - not board members, shown for completeness.
NameTitle as filedOn the filings
Mary PeldmanPrincipal2021
Michelle DayanExecutive Dir.since 2018
Sara FoxDirector of Early Childhoodsince 2019

Pay and hours

year to 31 December 2023iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Michelle DayanExecutive Dir.40$87k
Haim CheraChairman2.5$0
Alex AdjmiBoard Member2.5$0
Marshall AronowBoard Member2.5$0
Ben AshkenazyBoard Member2.5$0
Bobby CayreBoard Member2.5$0
Kenneth CayreBoard Member2.5$0
Joseph ChetritBoard Member2.5$0
Joseph A CohenBoard Member2.5$0
Daniel LevyBoard Member2.5$0
Steven NakashBoard Member2.5$0
Harry AdjmiBoard Member2.5$0
Jack DayanBoard Member2.5$0
Albert SuttonBoard Member2.5$0

About

Legal name
Sephardic Academy of Manhattan
EIN
352392220
Address
148 E 74th St, New York, NY, 10021-3542
State
New York
Mission
The SAM Schools mission is to provide students with a universal education that emphasizes Sephardic-Judaic Culture and Torah knowledge and observance combined with the study of Sciences, Humanities and the Arts. (as filed on the Form 990)
Activity (NTEE)
B21 Education
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Education
Size band
8 (IRS master file code)
Formed
2010
Principal officer
Michelle Dayan (as named on the Form 990)
IRS ruling date
1 May 2011
Status
Code 01 (unconditional exemption)
Form 990 filings on record
6, latest 2023
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥8years on the filingsRabbi Elie Abadie
≥8years on the filingsBert I Dweck
≥8years on the filingsDaniel Harari
≥8years on the filingsDaniel Levy

Latest return

year to 31 December 2023iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2023. US dollars, as filed.
Total assets
$23.8m
Total liabilities
$10.6m
Net assets or fund balances
$13.2m
Contributions and grants received
$5.1m
Program service revenue
$3.9m
Employees
41
Volunteers
14

State registration

1 entityiBusiness-entity registers published by US states. These records are matched to this organisation by name and state, not by EIN, and are labelled as likely matches. Street addresses are not shown.
Sephardic Academy Of Manhattan, Inc. likely matchiMatched by exact name and state (and ZIP where shown). State registers do not publish EINs, so this is not a confirmed match. Source: New York Department of State, active corporations (data.ny.gov n9v6-gdp6). Licence: New York open data terms of use. Data last fetched 18 October 2026.
State
New York
Entity type
Domestic Not-For-Profit Corporation
Status
Active
Formed
29 October 2010
Registered agent
Not stated