2026-05-15T12:09:54-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 5255 EAST WILLIAMS CIRCLE SUITE 5000 TUCSON AZ 85711 990 2024-07-01 952794822 ABRAHAM JOSHUA HESCHEL DAY SCHOOL ABRA 8183685781 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 8183685781 2026-05-14 1 1 JONATHAN WITTMANN P02338566 5207903500 2026-05-14 2024 2025-03-06 01:10:19Z LAWRENCE KLIGMAN 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 21122113 0 X WWW.HESCHEL.COM X 1972 CA ABRAHAM JOSHUA HESCHEL DAY SCHOOL CULTIVATES STUDENTS' NATURAL SENSE OF WONDER INTO AN EXCEPTIONALLY RICH EDUCATION THAT ENCOURAGES CRITICAL THINKING, CREATIVITY, AND COMPASSION. IN PARTNERSHIP WITH OUR FAMILIES, WE INSPIRE OUR STUDENTS TO BECOME KIND, EMPOWERED INDIVIDUALS COMMITTED TO THE VALUES OF THE JEWISH PEOPLE, THE VITALITY OF ISRAEL, AND REPAIRING OUR WORLD. 20 20 135 90 0 0 1508158 4009933 14097042 14628526 419689 353731 -202489 -115885 15822400 18876305 2841400 3273396 0 0 8728704 9279265 0 0 351019 3545962 3677605 15116066 16230266 706334 2646039 20782484 24645927 6145941 6791570 14636543 17854357 X ABRAHAM JOSHUA HESCHEL DAY SCHOOL CULTIVATES STUDENTS' NATURAL SENSE OF WONDER INTO AN EXCEPTIONALLY RICH EDUCATION THAT ENCOURAGES CRITICAL THINKING, CREATIVITY, AND COMPASSION. IN PARTNERSHIP WITH OUR FAMILIES, WE INSPIRE OUR STUDENTS TO BECOME KIND, EMPOWERED INDIVIDUALS COMMITTED TO THE VALUES OF THE JEWISH PEOPLE, THE VITALITY OF ISRAEL, AND REPAIRING OUR WORLD. 0 0 13105181 3273396 14628526 HESCHEL DAY SCHOOL, WITH AN ENROLLMENT OF APPROXIMATELY 330 STUDENTS IN PRE-KINDERGARTEN THROUGH EIGHTH GRADE, SERVES FAMILIES FROM ALL DENOMINATIONS WITHIN THE COMMUNITY.HESCHEL IS DEDICATED TO PROVIDING AN INTEGRATED SECULAR AND JUDAIC PROGRAM WHICH DEVELOPS SELF-DIRECTED AND RESOURCEFUL LEARNERS. WE CONSIDER THE WHOLE CHILD AND SEEK TO ENGENDER A STRONG SENSE OF SELF AND A LIFE-LONG COMMITMENT TO LEARNING AND TO JUDAISM.RECOGNIZING THAT EACH CHILD IS UNIQUE, INSTRUCTION IS DESIGNED TO ACCOMMODATE THE INDIVIDUAL NEEDS OF LEARNERS. 13105181 1 1 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 38 0 1 135 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X SARAH SCHULTZ 8183685781 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 MELANIE COHEN DIRECTOR/PRESIDENT 1.00 X X 0 0 0 ERIC GOREN DIRECTOR/EVP 1.00 X X 0 0 0 RICHARD DARWISH DIRECTOR/VP FACILITIES 1.00 X X 0 0 0 MALKIE RODIN DIRECTOR/VP OF DEVELOPMENT 1.00 X X 0 0 0 MATT WINDISCH DIRECTOR/VP FINANCE 1.00 X X 0 0 0 DAN PARDO DIRECTOR/VP MARKETING 1.00 X X 0 0 0 BONNIE SMIGEL-DERIN DIRECTOR/SECRETARY 1.00 X X 0 0 0 DORAN TAJKEF DIRECTOR/PAST PRESIDENT 1.00 X X 0 0 0 BECKY GITIG DIRECTOR 1.00 X 0 0 0 RICARDO GOLDBERG DIRECTOR 1.00 X 0 0 0 JAN GOREN DIRECTOR 1.00 X 0 0 0 FELICIA GREENSPAN DIRECTOR 1.00 X 0 0 0 LESLIE HEILBRON DIRECTOR 1.00 X 0 0 0 DANNY HEYMAN DIRECTOR 1.00 X 0 0 0 JON KONHEIM DIRECTOR 1.00 X 0 0 0 MIKE MILLER DIRECTOR 1.00 X 0 0 0 BARBRA NEINSTEIN DIRECTOR 1.00 X 0 0 0 KIM SCHWARZ DIRECTOR 1.00 X 0 0 0 JEFF SKOBIN DIRECTOR 1.00 X 0 0 0 MARCY TAJKEF DIRECTOR 1.00 X 0 0 0 LAWRENCE KLIGMAN DIRECTOR/HEAD OF SCHOOL 40.00 X 413693 0 40083 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 40.00 X 211128 0 40832 LARA MARTIN ELEMENTARY SCHOOL DIRECTOR 40.00 X 173682 0 21578 EMILY CODDINGTON MIDDLE SCHOOL DIRECTOR 40.00 X 160067 0 26305 ALEXANDRA BAKER DIRECTOR OF ADVANCEMENT 40.00 X 159021 0 15097 ROSEANNA OHANIAN HR AND BUSINESS MANAGER 40.00 X 137423 0 20766 SCOTT WESTLE RABBI-IN-RESIDENCE 40.00 X 109903 0 18292 1364917 0 182953 19 0 1 0 THOMAS DALE & ASSOCIATES 869 N DOUGLAS ST EL SEGUNDO CA 90245 SECURITY 454701 STUDENT TRANSPORTATION OF AMERICA PO BOX 51691 LOS ANGELES CA 90051 BUS SERVICE 426848 RAAD INC DBA BEAUTY KISS CARPET 601 S GLENWOOD PLACE BURBANK CA 91506 FLOOR INSTALLATION 245265 VALLEY BETH SHALOM 15739 VENTURA BLVD ENCINO CA 91436 HOT LUNCH 221590 EDUCATIONAL DISCOVER TOURS 7050 WINDSTAR DR RENO NV 89523 TRAVEL AGENCY FOR EAST COST TRIP 185371 8 271191 2083318 1655424 93702 4009933 TUITION AND FEES 611600 13290039 13290039 AUXILIARY ACTIVITIES 611710 995622 995622 TRIP INCOME 611110 342865 342865 14628526 509658 509658 1874436 2028792 1571 -154356 -1571 -155927 -155927 99560 271191 215445 -115885 -115885 18876305 14628526 0 237846 3273396 3273396 745316 94617 508773 141926 6808675 5542592 1154345 111738 265740 217957 44189 3594 928883 725330 181705 21848 530651 397988 116743 15920 36232 21739 14493 74900 74900 41077 41077 63354 63354 106089 74262 29705 2122 375987 263191 105277 7519 17640 15876 1764 633420 443395 177357 12668 268650 188055 75222 5373 AUXILLIARY OPERATIONS 700015 700015 INSTRUCTIONAL OPERATION 624862 624862 SECURITY 487505 468005 14625 4875 ADMINISTRATIVE EXPENSES 229017 53901 170537 4579 18857 18857 16230266 13105181 2774066 351019 164848 274176 7787184 9975623 130402 384856 158425 230570 16165282 9494749 5992928 6670533 6345757 6956053 202940 154116 20782484 24645927 811391 989128 5152222 5667813 5279 5665 177049 128964 6145941 6791570 X 9968281 11737841 4668262 6116516 14636543 17854357 20782484 24645927 2646039 571775 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X EDUCATION 0 0 1 X 4536636 36668 514231 5087535 3988437 117500 430699 4536636 3576413 117118 294906 3988437 3992994 204183 -540764 80000 3576413 3580507 221450 191037 3992994 0.03636 0.62796 0.33568 0 0 373285 373285 11400923 8626225 2774698 2109987 353169 1756818 2281087 515355 1765732 6670533 LEASE LIABILITY - FINANCING 97597 LEASE LIABILITY - OPERATING 31367 128964 X 16135178 571775 -3273396 -2701621 18836799 41077 -1571 39506 18876305 12917364 1571 1571 12915793 41077 3273396 3314473 16230266 PART III, LINE 4: THE SCHOOL POSSESSES THREE TORAHS, AND IT IS A CRITICAL RELIGIOUS WORK THAT FURTHERS THE EDUCATION OF JEWISH HISTORY, RELIGION AND CULTURE. PART IV, LINE 2B: THE SCHOOL HAS VARIOUS TRUST ACCOUNTS DUE TO STUDENT ORGANIZATIONS TOTALING $5,665 AT JUNE 30, 2025. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR VARIOUS PURPOSES. PART X, LINE 2: THE SCHOOL IS A RELIGIOUS NONPROFIT CORPORATION DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE IRC. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -3,273,396. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS FROM DISPOSAL OF PROPERTY AND EQUIPMENT -1,571. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS FROM DISPOSAL OF PROPERTY AND EQUIPMENT 1,571. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 3,273,396. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICLY DISCLOSES ITS NONDISCRIMINATION POLICY ON ITS WEBSITE, WHERE IT IS ACCESSIBLE TO THE PUBLIC THROUGH A DIRECT HYPERLINK. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED AND COLLECTED AN EMPLOYEE RETENTION CREDIT (ERC) OF $2,044,833 AND RECEIVED GOVERNMENT GRANTS FROM THE STATE OF CALIFORNIA FOR SECURITY RELATED UPDATES. ANNUAL GALA 278626 199566 79060 54606 50132 59484 5115 26542 HIGH HOLIDAYS 20998 498 20500 502 256 299624 200064 99560 54606 50132 59986 5115 26798 196637 -97077 1 FINANCIAL AID 224 3273396 N/A N/A PART I, LINE 2: FINANCIAL AID AWARDS GRANTED TO STUDENTS ARE BASED ON NEED. A COMMITTEE DETERMINES THE AMOUNT AWARDED TO EACH FAMILY ON A NON-DISCRIMINATORY BASIS. THE AWARD IS THEN INTERNALLY APPLIED TOWARD EACH STUDENTS' ACCOUNT AND ASSOCIATED TUITION FEES. X X X 0 0 0 0 0 0 0 0 0 LAWRENCE KLIGMAN DIRECTOR/HEAD OF SCHOOL 413693 0 0 0 0 0 17250 0 22833 0 453776 0 0 0 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 211128 0 0 0 0 0 11625 0 29207 0 251960 0 0 0 LARA MARTIN ELEMENTARY SCHOOL DIRECTOR 173682 0 0 0 0 0 8775 0 12803 0 195260 0 0 0 EMILY CODDINGTON MIDDLE SCHOOL DIRECTOR 160067 0 0 0 0 0 8512 0 17793 0 186372 0 0 0 ALEXANDRA BAKER DIRECTOR OF ADVANCEMENT 159021 0 0 0 0 0 7973 0 7124 0 174118 0 0 0 ROSEANNA OHANIAN HR AND BUSINESS MANAGER 137423 0 0 0 0 0 6619 0 14147 0 158189 0 0 0 X 4 39096 FMV X AUCTION ITEMS 11 54606 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS WAS USED IN PART I COLUMN (B). FORM 990, PART VI, SECTION A, LINE 1A THE CORPORATION WILL AT ALL TIMES HAVE AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE WILL HAVE AND EXERCISE ALL OF THE POWER OF THE BOARD OF DIRECTORS, TO THE FULLEST EXTENT PERMITTED BY LAW AND WILL TAKE ALL ACTIONS NECESSARY OR APPROPRIATE TO ACT ON BEHALF OF THE BOARD OF DIRECTORS AT ANY TIME BETWEEN REGULAR MEETINGS OF THE BOARD OF DIRECTORS OR WHEN APPROVAL BY THE FULL BOARD OF DIRECTORS IS NOT PRACTICAL. THE EXECUTIVE COMMITTEE WILL CONSIST OF THE FOLLOWING: THE PRESIDENT, THE PAST PRESIDENT, THE EXECUTIVE VICE PRESIDENT, THE VICE PRESIDENT-DEVELOPMENT, THE VICE PRESIDENT-FACILITIES, THE TREASURER AND THE SECRETARY. THE EXECUTIVE COMMITTEE MAY RECOMMEND THE CREATION OF ANOTHER OFFICER POSITION, IF APPROPRIATE, TO THE BOARD OF DIRECTORS FOR APPROVAL AND ELECTION. FORM 990, PART VI, SECTION A, LINE 2 JAN GOREN AND ERIC GOREN HAVE A FAMILY RELATIONSHIP. MARCY AND DORAN TAJKEF HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B FULL BOARD MEETING MINUTES ARE DOCUMENTED, APPROVED BY THE BOARD AND ARCHIVED. COMMITTEE MINUTES ARE NOT DOCUMENTED. HOWEVER, COMMITTEE REPORTS AND RECOMMENDATIONS TO THE BOARD ARE RECORDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 PREPARED BY AN INDEPENDENT CPA FIRM AND IS SUBMITTED TO THE AUDIT COMMITTEE FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS. A COPY IS MADE AVAILABLE TO THE MEMBERS OF THE BOARD AT A REGULAR MEETING AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND DIRECTORS ARE REQUIRED TO REVIEW AND ACKNOWLEDGE IN WRITING THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS TO THE BOARD PRESIDENT OR THE HEAD OF SCHOOL. ANY SUCH CONFLICT IS HANDLED IN A MANNER CONSISTENT WITH THE SCHOOL'S POLICY. NO DIRECTOR WHO DIRECTLY OR INDIRECTLY IS INVOLVED IN A POTENTIAL CONFLICT OF INTEREST SHALL BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT ANY MEETING OF THE BOARD WHERE THE POTENTIAL CONFLICT IS CONSIDERED, NOR SHALL THE DIRECTOR VOTE ON ANY ACTION OF THE BOARD REGARDING THAT POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING THE HEAD OF SCHOOL'S COMPENSATION INCLUDES THE COLLECTION OF COMPARABILITY DATA FROM OTHER LOCAL INDEPENDENT SCHOOLS FOR HEAD OF SCHOOL POSITIONS. SUCH INFORMATION IS REVIEWED AND APPROVED BY THE SCHOOL'S BOARD CHAIR AND HEAD EVALUATION COMMITTEE. COMPENSATION FOR ALL OTHER POSITIONS IS DETERMINED FROM COMPARABILITY DATA FROM OTHER LOCAL INDEPENDENT SCHOOLS IN THE AREA WHICH IS REVIEWED AND APPROVED BY THE HEAD OF SCHOOL. THE HEAD OF SCHOOL'S CONTRACT WAS RENEGOTIATED IN 2023 AND THE EXTENSION WENT INTO EFFECT JULY 1, 2023. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE LOCATED AT THE SCHOOL AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.