2024-12-16T16:15:45-05:00 2024-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-07-01 591606514 THE HEBREW DAY SCHOOL OF BROWARD COUNTY % DENA DECKER HEBR 9545836100 5810 South Pine Island Road Davie FL 33328 DENA DECKER CFO 9545836100 2024-12-11 true true Paul Hammerschmidt P01384178 2128858000 2024-12-11 2023 2024-10-15 13:58:12Z THE DAVID POSNACK JEWISH DAY SCHOOL RICHARD CUENCA 5810 South Pine Island Road Davie FL 33328 27497743 false X www.posnackschool.org X 1975 FL TO PROVIDE THE HIGHEST QUALITY EDUCATION IN A JEWISH ENVIRONMENT WHERE STUDENTS WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY & SOCIALLY 11 11 187 50 0 0 5213296 1868576 22954276 24939771 128006 599362 217899 90034 28513477 27497743 502701 420575 0 0 13362973 14027757 0 0 421324 8803671 9428530 22669345 23876862 5844132 3620881 38178852 41090713 17289771 16526690 20889081 24564023 TO PROVIDE THE HIGHEST QUALITY OF EDUCATION IN A JEWISH ENVIRONMENT IN WHICH THE STUDENTS WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY AND SOCIALLY. false false 20711194 420575 24939771 EDUCATION - NONPROFIT EDUCATIONAL INSTITUTION PROVIDING DUAL PROGRAMS (BOTH GENERAL AND JUDAIC STUDIES) TO CHILDREN FROM KINDERGARTEN THROUGH HIGH SCHOOL. 20711194 true true false false false false false false false false true false false true true true false true true false false false false false false false false false true true false false false false false false false false false false false false true false false false false true 29 0 true 187 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true false true false false false FL X DENA DECKER 9545836100 5801 SOUTH PINE ISLAND ROAD DAVIE FL 33328 X DR RICHARD CUENCA HEAD OF SCHOOL 40.0 0.0 X 632375 0 62288 DENA DECKER CFO 40.0 0.0 X 283076 0 14692 RANDI SCHWARTZ CHIEF ADVANCEMENT OFFICER 40.0 0.0 X 185650 0 9012 GAYLE GREEN IN-HOUSE LEGAL COUNSEL 40.0 0.0 X 146294 0 13402 YEHOSHUA DRAI CHIEF OF OPERATIONS 40.0 0.0 X 149797 0 7899 TAMARA ZASLOW DIR. OF CURRICULUM & INSTRU. 40.0 0.0 X 135677 0 9542 BETH SPIER LOWER SCHOOL PRINCIPAL 40.0 0.0 X 129663 0 12999 SHARON ATTAS KAPLAN BOARD CHAIR 10.0 0.0 X X 0 0 0 LISA DJAMAL SECRETARY 10.0 0.0 X X 0 0 0 DR MARLA COTZEN BOARD MEMBER 1.0 0.0 X 0 0 0 DR HENRY CUSNIR BOARD MEMBER 1.0 0.0 X 0 0 0 KAREN DOMBEY BOARD MEMBER 1.0 0.0 X 0 0 0 CRAIG FELDMAN BOARD MEMBER 1.0 0.0 X 0 0 0 GARY MARKS BOARD MEMBER 3.0 0.0 X 0 0 0 SAMUEL RUBINSZTAIN FINANCE CHAIR 10.0 0.0 X 0 0 0 HARRY WARTICOVSCHI FINANCE CHAIR 1.0 0.0 X 0 0 0 BENJAMIN WAINBERG BOARD MEMBER 1.0 0.0 X 0 0 0 MARIAM PRESCHEL BOARD MEMBER 1.0 0.0 X 0 0 0 1662532 0 129834 17 false true false SAGE DINING SERVICES INC 500 E CHAMINADE DRIVE HOLLYWOOD FL 33021 CATERING SERVICE 2388310 CLEANING AND SUPPLIES INC 7440 NW 8TH COURT PLANTATION FL 33162 CLEANING SERVICE 869959 BRYANT SECURITY 16840 NE 19TH AVE NORTH MIAMI BEACH FL 33162 SECURITY SERVICE 326504 3 817636 1050940 1868576 TUITION 611110 23377763 23377763 SCHOOL ACTIVITIES 611110 1052593 1052593 BUS FEES 611110 455700 455700 OTHER SCHOOL ACTIVITIES 611110 53715 53715 24939771 599362 599362 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 90034 90034 90034 27497743 24939771 0 689396 0 420575 420575 0 0 1055087 367797 429832 257458 0 11229174 9708759 1425745 94670 168152 152287 17923 -2058 758931 641072 108202 9657 816413 671908 122462 22043 0 5298 5033 265 55999 53199 2800 0 0 0 0 207645 170269 35300 2076 148950 121572 26457 921 102205 97095 5110 0 1950401 1852881 97520 0 0 24616 23385 1231 357355 357355 0 1118626 1062695 55931 269689 256205 13484 SCHOOL ACTIVITIES & SUPPLIES 2295959 2295959 SCHOOL FOOD 1508420 1508420 SECURITY 492256 467643 24613 BUS TRANSPORTATION EXP. 452267 452267 438844 382173 20114 36557 23876862 20711194 2744344 421324 13018661 16249683 0 0 766403 629924 145379 112250 0 0 0 0 0 0 0 0 86901 165706 29737702 8847305 21041877 20890397 500 500 0 0 0 0 0 0 3119131 3042253 38178852 41090713 843361 830701 0 0 6192619 5729068 0 0 0 0 0 0 8520440 8149697 0 0 1733351 1817224 17289771 16526690 X 15669610 19391283 5219471 5172740 20889081 24564023 38178852 41090713 X 3620881 54061 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2853459 2853459 19429079 3032567 16396512 2880774 2243659 637115 4062813 3070882 991931 511577 500197 11380 20890397 OPERATING LEASE ROU ASSET 1250175 INTEREST RATE SWAP 1153900 RESTRICTED CASH FOR PROPERTY 428178 OTHER ASSETS 150000 DUE FROM UJCBC,INC 60000 3042253 0 OPERATING LEASE LIABILITY 1269719 FINANCE LEASE LIABILITIES 280624 REFUNDABLE ADVANCES 266881 1817224 X SCHEDULE D, PART X, LINE 2: The School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code ("IRC") and sales and use tax under the laws of the State of Florida. In addition, the School has been determined by the Internal Revenue Service not to be a "private foundation" within the meaning of Section 509(a) of the IRC. There was no unrelated business income for each of the year ended June 30, 2024. The School recognizes and measures tax positions based on their technical merit and assesses the likelihood that the positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. Interest and penalties on tax liabilities, if any, would be recorded in interest expense and other non-interest expense, respectively. The School does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. The U.S. Federal jurisdiction and State of Florida are the major tax jurisdictions where the School files income tax returns. Additionally, the School has filed Internal revenue Service Form 990 tax returns as required and all other applicable returns in jurisdictions where it is required. The School is generally no longer subject to U.S. Federal, state, or local income tax examinations by tax authorities for fiscal years before 2021. true true true true true true true false false false false false false false false false false true Part I, line 3: THE SCHOOL PUBLISHES ITS NONDISCRIMINATION POLICY ON ALL ADVERTISEMENTS AND BROCHURES. true TUITION ASSISTANCE 116 420575 SCHEDULE I, PART I, LINE 2: SCHOLARSHIP ASSISTANCE IS GIVEN TO QUALIFYING PERSONS BASED ON NEED. THE FAMILIES ARE REQUIRED TO COMPLETE AN EXTENSIVE APPLICATION WHICH IS REVIEWED BY AN ANONYMOUS COMMITTEE. THE COMMITTEE WILL ULTIMATELY DETERMINE ELIGIBILITY AND THE AMOUNT OFFERED. THE SCHOLARSHIPS GIVEN ALLOW MEMBERS AND PARTICIPANTS TO AFFORD THE ANNUAL TUITION AND FEES FOR THE SCHOOL. NO MONITORING IS REQUIRED, HOWEVER, FAMILIES MUST RE-APPLY EACH SCHOOL YEAR. X false false false false false false false true false DR RICHARD CUENCA HEAD OF SCHOOL 587375 0 45000 0 0 0 22750 0 39538 0 694663 0 0 0 DENA DECKER CFO 268476 0 14600 0 0 0 8388 0 6304 0 297768 0 0 0 RANDI SCHWARTZ CHIEF ADVANCEMENT OFFICER 180250 0 5400 0 0 0 9012 0 0 0 194662 0 0 0 YEHOSHUA DRAI CHIEF OF OPERATIONS 139797 0 10000 0 0 0 1987 0 5912 0 157696 0 0 0 GAYLE GREEN IN-HOUSE LEGAL COUNSEL 136294 0 10000 0 0 0 7098 0 6304 0 159696 0 0 0 PART I, LINE 7: SCHEDULE J, PART II, COLUMN (B)(II) REPORTS DISCRETIONARY INCENTIVE AMOUNTS THAT WERE APPROVED BY THE BOARD FOR DR. RICHARD CUENCA, HEAD OF SCHOOL. ALL OTHER EMPLOYEES AMOUNTS WERE APPROVED BY THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FINANCE COMMITTEE CHAIR AND THE BOARD REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. THE ORGANIZATION REQUIRES BOARD MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15: THE BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING SALARIES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP.........$ 54,061 DPJDS Holdings LLC 5810 S Pine Island Road Davie FL 33328 844911126 ACQUIRE LAND FL 0 3107377 DPJDS