2024-05-15T16:22:51-05:00 2023-06-30 221478099 COHNREZNICK LLP 14 SYLVAN WAY PARSIPPANY NJ 070543801 990 2022-07-01 520961920 CHARLES E SMITH JEWISH DAY SCHOOL OF GREATER WASHINGTON INC CHAR 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 ELANIT JAKABOVICS CHIEF FIN. AND OPERATING OFFICER 3018811400 2024-05-15 1 ELANIT JAKABOVICS 999009999 0 X LORI ROTHE YOKOBOSKY CPA P01273422 9732283500 2024-05-14 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELANIT JAKABOVICS 1901 E JEFFERSON STREET ROCKVILLE MD 20852 41917641 0 X WWW.CESJDS.ORG X 1965 MD CESJDS IS A PRE K-12 GRADE INDEPENDENT DAY SCHOOL THAT DELIVERS AN EXEMPLARY GENERAL AND JEWISH EDUCATION. OUR PURPOSE IS TO ENSURE A VIBRANT JEWISH FUTURE BY FOSTERING THE GROWTH OF CONFIDENT, COMPASSIONATE THINKERS WHO ENGAGE THE WORLD THROUGH JEWISH VALUES. 23 23 339 50 0 0 3492333 7150076 30766579 31669515 931143 1010194 115153 134563 35305208 39964348 8264023 8341967 0 0 22111344 21490343 10500 0 771391 8145354 10450446 38531221 40282756 -3226013 -318408 64134040 66818151 5486861 6192223 58647179 60625928 CESJDS IS A PRE K-12 GRADE INDEPENDENT DAY SCHOOL THAT DELIVERS AN EXEMPLARY GENERAL AND JEWISH EDUCATION. OUR PURPOSE IS TO ENSURE A VIBRANT JEWISH FUTURE BY FOSTERING THE GROWTH OF CONFIDENT, COMPASSIONATE THINKERS WHO ENGAGE THE WORLD THROUGH JEWISH VALUES. 0 0 33684750 8341967 31804078 FOUNDED IN 1965, THE CHARLES E. SMITH JEWISH DAY SCHOOL (CESJDS) IS ONE OF THE LARGEST AND MOST PRESTIGIOUS K-12 JEWISH DAY SCHOOLS IN NORTH AMERICA. CREATIVITY AND CONFIDENCE ARE THE CORNERSTONES OF OUR SCHOOL COMMUNITY, CULTIVATED BY OUR WARM, FAMILY ATMOSPHERE AND TRADITION OF ACADEMIC EXCELLENCE. OUR 889 STUDENTS FLOURISH WITH THE SUPPORT OF DEDICATED FACULTY AND THE OPPORTUNITY TO WORK WITH CUTTING-EDGE TECHNOLOGIES. AT CESJDS, WE PREPARE OUR STUDENTS FOR ACTIVE ENGAGEMENT IN THE JEWISH COMMUNITY AND LEADERSHIP IN AMERICAN SOCIETY. CESJDS IS ACCREDITED BY AIMSDC (ASSOCIATION OF INDEPENDENT MD & DC SCHOOLS). 33684750 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 85 0 1 339 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X ELANIT JAKABOVICS 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 AYALA NURIELY KIMEL PRESIDENT 2.00 X X 0 0 0 RICH HANDLOFF PRESIDENTIAL APPOINTMENT 2.00 X 0 0 0 SHIRA STUTMAN PRESIDENTIAL APPOINTMENT 2.00 X 0 0 0 BRIAN LISS VICE PRESIDENT 2.00 X X 0 0 0 ADAM DUCKER SECRETARY 2.00 X X 0 0 0 DANIELLE JUDA ASSISTANT TREASURER 2.00 X X 0 0 0 STACY MENSH SCHLACTUS VICE PRESIDENT 2.00 X X 0 0 0 GEOFF CHESMAN DIRECTOR 2.00 X 0 0 0 HELENE DROBENARE-HORWITZ DIRECTOR 2.00 X 0 0 0 JUSTIN EPNER TREASURER 2.00 X X 0 0 0 ALYSSA FRIEDRICH DIRECTOR 2.00 X 0 0 0 ROB GRANADER DIRECTOR 2.00 X 0 0 0 DANIELLE JEWELER DIRECTOR 2.00 X 0 0 0 ARIEL LAVINBUK DIRECTOR 2.00 X 0 0 0 RIVA MIRVIS DIRECTOR 2.00 X 0 0 0 JONATHAN OLIN DIRECTOR 2.00 X 0 0 0 KORANNE PEPPE DIRECTOR 2.00 X 0 0 0 TODD ROSENBURG DIRECTOR 2.00 X 0 0 0 JENNIFER SCHWARTZ DIRECTOR 2.00 X 0 0 0 SARIT SCOTT DIRECTOR 2.00 X 0 0 0 LARISA AVNER TRAINOR ASSISTANT SECRETARY 2.00 X X 0 0 0 DAN MENDELSON PAST-PRESIDENT 2.00 X 0 0 0 LAURA HOSID PARENT ASSOCIATION CO-PRESIDENT 2.00 X 0 0 0 NATALIE SELZER PARENT ASSOCIATION CO-PRESIDENT 2.00 X 0 0 0 RABBI MITCH MALKUS CEO/HEAD OF SCHOOL 40.00 X 441032 0 43792 LARRY ROADCAP CFOO 40.00 X 219794 0 6714 LISA VARDI HIGH SCHOOL PRINCIPAL 40.00 X 158140 0 25055 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 40.00 X 161616 0 12392 ROSLYN LANDY DEAN OF STUDENTS 35.00 X 186652 0 23168 SHARON METRO DIRECTOR OF DEVELOPMENT 40.00 X 157891 0 17363 DANIELA MUNTEANU TEACHER 40.00 X 135921 0 15760 1461046 0 144244 33 0 1 0 MARCUM ACCOUNTANTS LLP 1899 L STREET NW WASHINGTON DC 20036 ACCOUNTING & TAX 403896 SULAM UNLIMITED LEARNINGS 13300 ARCTIC AVE ROCKVILLE MD 20853 EDUCATION SERVICES 163923 2 406821 3446806 3296449 7150076 TUITION 900099 30853440 30853440 FOOD SERVICES 900099 493123 493123 TRANSPORTATION 900099 279162 279162 SUMMER/OTHER PROGRAMS 900099 24500 24500 APPLICATION FEES 900099 19290 19290 31669515 1056995 1056995 118784 0 118784 118784 118784 1906492 1901976 51317 4516 -51317 -46801 -46801 15779 15779 15779 39964348 31804078 0 1010194 8341967 8341967 690221 572847 101679 15695 17811600 14782687 2623876 405037 540360 448470 79602 12288 751303 623542 110676 17085 1696859 1408303 249969 38587 18892 18892 797728 797728 153475 153475 967677 240121 619535 108021 90729 39155 31659 19915 565134 175452 368205 21477 419796 125579 285385 8832 2499695 2410970 79619 9106 11274 5214 4769 1291 545831 239130 199031 107670 1586499 1540956 41659 3884 EDUCATIONAL MATERIALS A 1572084 1513999 58085 0 STUDENT TRANSPORTATION 832923 829835 637 2451 FOOD SERVICES 386222 385779 443 0 LICENSES, TAXES AND FEE 2487 744 1691 52 40282756 33684750 5826615 771391 105999 150338 7694641 10051118 2463547 2119179 1215132 203126 347165 422183 35448643 28666056 7638997 6782587 29145110 29675189 11810593 12855140 915191 3712856 3644100 64134040 66818151 2232375 2456328 3122651 2688925 131835 1046970 5486861 6192223 X 21648406 21484271 36998773 39141657 58647179 60625928 64134040 66818151 -318408 2297157 0 X X 0 0 0 X 3072623 3650432 7099178 3492333 7150076 24464642 3072623 3650432 7099178 3492333 7150076 24464642 582064 23882578 1536659 1267099 451040 1017217 1175779 5447794 20752 99065 48812 31376 15779 215784 30128220 150105066 0.79270 0.70990 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 5,152. 2019 AMOUNT: $ 84,240. 2020 AMOUNT: $ 41,037. 2021 AMOUNT: $ 8,101. 2022 AMOUNT: $ 15,779. BANK COMMISSIONS - 2018 AMOUNT: $ 15,600. 2019 AMOUNT: $ 14,825. 2020 AMOUNT: $ 7,775. 2021 AMOUNT: $ 18,150. ADVANCE DEPOSIT - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 5,125. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31840740 641421 2524636 35006797 36271664 150013 -3415359 916000 244859 4719 31840740 30075105 139257 7235693 828000 201983 148408 36271664 31131226 560652 -755425 651000 148981 61367 30075105 30391532 411294 1247167 589000 217383 112384 31131226 0.02099 0.97901 0 0 26774538 20873098 5901440 8674105 7792958 881147 6782587 HEDGE FUNDS 12855140 C 12855140 FACILITY CONTRIBUTION RECEIVABLE 3644100 3644100 LEASE LIABILITY 1046970 1046970 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 CESJDS' POLICY IS PUBLISHED ANNUALLY IN THE BALTLMORE SUN. SCHEDULE E, PART I, LINE 4 CESJDS DOES NOT KEEP RECORDS OF THE RACIAL COMPOSITION OF STUDENTS. 1 TUTION ASSISTANCE 456 8264957 FMV TUITION SUBSIDIES TO STUDENTS EDUCATIONAL TRAVEL GRANTS 26 77010 FMV FINANCIAL SUBSIDIES TO STUDENTS FOR TRAVEL PART I, LINE 2: CESJDS' TUITION ASSISTANCE PROGRAM MAKES IT POSSIBLE FOR QUALIFIED FAMILIES WHO ARE UNABLE TO PAY FULL TUITION TO SEND THEIR CHILDREN TO CESJDS. CESJDS MAKES AVAILABLE INFORMATION AND APPLICATION MATERIAL TO ALL APPLICANT FAMILIES. AN INDEPENDENT THIRD PARTY SERVICE COMPLETES AN INITIAL EVALUATION OF APPLICATIONS, WHICH ARE THEN REVIEWED INTERNALLY UNDER CRITERIA ESTABLISHED BY THE CESJDS' TUITION ASSISTANCE COMMITTEE. THE ADMISSIONS PROCESS IS CONDUCTED INDEPENDENTLY OF THE TUITION ASSISTANCE PROGRAM, USING SEPARATE AND UNRELATED CRITERIA. THE FUNDS ARE ALLOCATED THROUGH TUITION REDUCTION FOR CESJDS, NOT CASH GRANTS TO FAMILIES. STUDENTS MUST BE ENROLLED AT CESJDS AND FAMILIES MUST QUALIFY UNDER THE CESJDS' GUIDELINES IN ORDER TO RECEIVE TUITION ASSISTANCE. FOR TRAVEL GRANTS, STUDENTS MUST QUALIFY UNDER THE CESJDS'S CRITERIA AND NO CASH IS DISTRIBUTED TO FAMILIES OR STUDENTS. THE GRANTS ARE DISTRIBUTED DIRECTLY TO THE AGENCY MANAGING THE TRIP UPON DIRECT CONFIRMATION THAT THE STUDENT IS PARTICIPATING. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 RABBI MITCH MALKUS CEO/HEAD OF SCHOOL 273119 0 750 0 167163 0 15250 0 28542 0 484824 0 0 0 LARRY ROADCAP CFOO 219794 0 0 0 0 0 0 0 6714 0 226508 0 0 0 ROSLYN LANDY DEAN OF STUDENTS 182124 0 1252 0 3276 0 9508 0 13660 0 209820 0 0 0 LISA VARDI HIGH SCHOOL PRINCIPAL 155888 0 750 0 1502 0 4334 0 20721 0 183195 0 0 0 SHARON METRO DIRECTOR OF DEVELOPMENT 155725 0 750 0 1416 0 8134 0 9229 0 175254 0 0 0 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 73068 0 750 0 87798 0 9542 0 2850 0 174008 0 0 0 DANIELA MUNTEANU TEACHER 133809 0 977 0 1135 0 5535 0 10225 0 151681 0 0 0 PART I, LINE 1A DURING 2022, MATTHEW BELLAS, LOWER SCHOOL PRINCIPAL, AND RABBI MITCH MALKUS, CEO/HEAD OF SCHOOL, RECEIVED PARSONAGE. THE TOTAL VALUE OF PARSONAGE WAS LISTED AS REPORTABLE COMPENSATION IN 2022. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS POSTED TO A SECURED PORTAL FOR REVIEW BY THE FULL BOARD OF DIRECTORS FOR COMMENT AND REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CESJDS COMPLIES WITH THE INTERNAL REVENUE SERVICE'S SUGGESTED BEST PRACTICES REGARDING CONFLICT OF INTEREST POLICIES APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATIONS. UNDER CESJDS' CONFLICT OF INTEREST POLICY, OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. THE SIGNED DISCLOSURE STATEMENTS ARE REVIEWED BY AND HELD BY THE CONTROLLER. THE POLICY APPLIES TO ALL OFFICERS, DIRECTORS AND SCHOOL EMPLOYEES. IT DEFINES AREAS OF POTENTIAL CONFLICT, THE PROCESSES FOR INDEPENDENT REVIEW AND RESOLUTION OF POTENTIAL CONFLICTS, AND THE ACTIONS REQUIRED IN THE EVENT OF NON-COMPLIANCE. IN CASES WHERE THE BOARD OF DIRECTORS, A COMMITTEE THEREOF, THE PRESIDENT 0RA SUPERVISOR HAS REASONABLE CAUSE TO BELIEVE AN INDIVIDUAL HAS FAILED TO COMPLY WITH THE POLICY, THE INDIVIDUAL IS PROVIDED AN OPPORTUNITY TO EXPLAIN THE ALLEGED VIOLATION. VIOLATORS ARE SUBJECT TO DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES THE HEAD OF SCHOOL, AND SETS COMPENSATION BASED ON RESEARCH AND COMPARABILITY DATA. COMPENSATION FOR THE UPPER LEVEL ADMINISTRATORS IS SET BY THE HEAD OF SCHOOL, BASED ON RESEARCH OF COMPENSATION FOR SIMILAR POSITIONS AT COMPARABLE SCHOOLS AND NONPROFIT ORGANIZATIONS. THE MOST RECENT COMPENSATION STUDY TO EVALUATE THE HEAD OF SCHOOL'S COMPENSATION AMOUNT WAS PERFORMED IN DECEMBER OF 2022. FORM 990, PART VI, SECTION C, LINE 19 CESJDS DOES NOT RELEASE GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS TO THE PUBLIC. THE FEDERAL FORM 990 IS AVAILABLE FOR VIEWING IN THE BUSINESS OFFICE. FORM 990, PART XII, LINE 2B: THE AUDITED FINANCIAL STATEMENTS HAVE YET TO BE ISSUED AS OF THE FILING OF THE 2022 FORM 990. THIS FORM 990 HAS BEEN PREPARED USING THE BEST ESTIMATES AVAILABLE AT THE TIME, AND IF THE FINAL AUDITED FINANCIAL STATEMENTS CONTAIN MATERIAL DIFFERENCES APPROPRIATE ACTION WILL BE TAKEN.