2025-05-09T09:30:03-05:00 2024-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-07-01 591296635 Scheck Hillel Community School % SHAKED LAVEE CFO SCHE 3059312831 19000 NE 25th Avenue North Miami Beach FL 33180 SHAKED LAVEE CFO 3059312831 2025-05-07 true true Paul Hammerschmidt P01384178 2128858000 2025-05-07 2023 2025-03-06 01:10:19Z ARI LEUBITZ 19000 NE 25th Avenue North Miami Beach FL 33180 39674045 false X WWW.EHILLEL.ORG X 1970 FL TO PROVIDE THE HIGHEST QUALITY EDUCATION FOR ITS STUDENTS IN WHICH THEY WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY, & SOCIALLY. 12 11 371 12 0 0 3108815 3151237 34531873 36396408 133873 146781 265553 -20381 38040114 39674045 3269934 3276798 0 0 20735981 23009435 0 0 267970 10572302 11225892 34578217 37512125 3461897 2161920 36301389 40617263 8417619 9859359 27883770 30757904 THE SCHOOL'S PURPOSE IS TO PROVIDE THE HIGHEST QUALITY EDUCATION FOR ITS STUDENTS IN WHICH THEY WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY, AND SOCIALLY. false false 32059063 3276798 36396408 PROVIDE STUDENTS WITH EDUCATIONAL PROGRAMS AND SERVICES WHICH FURTHER THEIR ACADEMIC AND INTELLECTUAL DEVELOPMENT. EDUCATIONAL SERVICES FROM MID-AUGUST TO MID-JUNE OF EACH YEAR, FOR GRADES PKT THROUGH 12TH, INCLUDING A JEWISH CURRICULUM ON TOP OF THE REGULAR CURRICULUM. THE CAMPUS IS SECURED BY 24/7 SECURITY AND LUNCH IS SERVED DAILY. ENROLLMENT FOR THE REPORTING PERIOD WAS 1,273. 32059063 true true false false false false false true false true true false false true true true true false true true false false false false false false false false true true false false false false false false false true false false false false false false false false false true 58 0 true 371 true false false false false false false false false false false false false X 12 11 true false false false true true true true false false false true true true true true true true false false FL X SHAKED LAVEE CFO 3059312831 19000 NE 25TH AVENUE North Miami Beach FL 33180 X ARI LEUBITZ HEAD OF SCHOOL 40.0 0.0 X 336831 0 124783 SHLOMO SPRUNG RABBINIC HEAD 40.0 0.0 X 297730 0 66360 CRAIG CARPENTIERI CAO 40.0 0.0 X 260003 0 17647 SHAKED LAVEE CFO 40.0 0.0 X 212650 0 7350 ILANA LIPSON DIR OF ADVANCEMENT(THRU 10/23) 40.0 0.0 X 151846 0 34603 BENJAMIN THOMPSON ECHEVARRIA HS DIRECTOR (THRU 12/23) 40.0 0.0 X 169133 0 10784 ANA BAKER DIRECTOR OF HUMAN RESOURCES 40.0 0.0 X 148426 0 20609 ANDREW BUTLER DEPARTMENT CHAIR 40.0 0.0 X 145313 0 15030 MONICA WAGENBERG FORMER LOWER SCHOOL HEAD 0.0 0.0 X 136456 0 12272 JOSHUA BIERMAN IT DIRECTOR 40.0 0.0 X 137008 0 2409 CHRISTOPHER JOHNSON FORMER HIGH SCHOOL DIRECTOR 0.0 0.0 X 101620 0 7157 ISAAC MARCUSHAMER CHAIR 3.0 0.0 X X 0 0 0 MARC HAIME VICE CHAIR (thru 03/17/2024) 3.0 0.0 X X 0 0 0 JACQUES BESSOUDO TREASURER (EFF. 07/1/2023) 3.0 0.0 X X 0 0 0 SHARON MINSKI SECRETARY 3.0 0.0 X X 0 0 0 MICHELLE AZOUT TRUSTEE 3.0 0.0 X 0 0 0 DAVID BENSADON TRUSTEE 3.0 0.0 X 0 0 0 MARTIN FLEISCHER TRUSTEE (EFF. 7/1/2023) 3.0 0.0 X 0 0 0 ANITA GIVNER TRUSTEE 3.0 0.0 X 0 0 0 JEFFREY SCHECK TRUSTEE 3.0 0.0 X 0 0 0 SARA SEVILLIA TRUSTEE 3.0 0.0 X 0 0 0 PHILIP SOLOMON TRUSTEE 3.0 0.0 X 0 0 0 JOSEPH WOLDENBERG TRUSTEE 3.0 0.0 X 0 0 0 ALEX WOLAK TRUSTEE (THRU 6/30/2024 3.0 0.0 X 0 0 0 2097016 0 319004 29 true true false SAGE DINING SERVICES 222 BOSLEY AVENUE TOWSON MD 21204 FOOD SERVICES 2086809 CENTER FOR ADVANCEMENT OF JEWISH ED 4200 BISCAYNE BOULEVARD MIAMI FL 33137 PLAN ADMINISTRATOR 1002406 KESHER LD 18900 NORTH EAST 25TH AVENUE NORTH MIAMI BEACH FL 33180 EDUCATIONAL SERVICES 864487 SERVICE KEEPERS MAINTENANCE INC 7541 NE THIRD PLACE MIAMI FL 33138 JANITORIAL SERVICES 626347 STRUCTURAL PRESERVATION SYSTEMS LLC 10150 OLD COLUMBIA ROAD COLUMBIA MD 21046 CONSTRUCTION SRVCS 421945 18 891025 2260212 3151237 TUITION 611110 36315722 36315722 SCHOOL ACTIVITIES 611110 80686 80686 36396408 146781 146781 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LOSS ON INSURANCE PROCEEDS 900099 -20381 -20381 -20381 39674045 36396408 126400 0 3276798 3276798 0 0 1222533 999168 215161 8204 0 18534350 15148001 3261968 124381 334924 273731 58945 2248 1522470 1244304 267948 10218 1395158 1140253 245542 9363 0 46149 46149 100731 100731 0 0 9980 9980 1209831 967718 242113 0 450668 69726 380942 719204 687793 31411 0 1253601 1198846 54755 5373 5373 0 0 1513 1447 66 0 1140783 1090962 49821 1232536 1178705 53831 EDUCATION SUPPLIES & SVCS 2769421 2769421 0 0 CAFETERIA EXPENSES 2045678 1943250 102428 0 PROFESSIONAL DEVELOPMENT 57041 2340 54701 0 OTHERS 183383 61227 8600 113556 37512125 32059063 5185092 267970 3691806 2804346 0 0 707056 534294 128098 757811 0 0 0 0 0 0 0 0 1444221 1021860 29794020 12058881 17480517 17735139 10380455 15494770 0 0 0 0 0 0 2469236 2269043 36301389 40617263 2481312 2899078 0 0 5349330 6700667 0 0 0 0 0 0 0 0 0 0 586977 259614 8417619 9859359 X 24694223 27409505 3189547 3348399 27883770 30757904 36301389 40617263 X 2161920 773143 -60929 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 164625 X EDUCATIONAL false 8763614 1355800 559207 79149 10599472 1683244 6721368 377334 18152 8763794 1744779 -51628 9909 1683242 1347296 405944 8461 1744779 1426151 20803 92000 7658 1347296 0.82050 0.16230 0.01720 true false 2821119 2821119 15908539 5351835 10556704 4234136 1527233 1832231 4238614 2964569 2148717 2591612 2215244 376368 17735139 INVESTMENTS HELD AT GMJF 1903078 FINANCE LEASE ROU ASSETS 258005 JEWISH FEDERATION, INC. 107960 2269043 0 FINANCE LEASE LIABILITIES 259614 259614 X 37160410 773143 773143 36387267 9980 3276798 3286778 39674045 34286276 60929 60929 34225347 9980 3276798 3286778 37512125 SCHEDULE D, PART III, LINE 4: THE ORGANIZATION HAS SOME TORAHS (RELIGIOUS SCROLLS) VALUED AT $164,625 ON THE BALANCE SHEET. THE TORAH PROVIDES STUDENTS WITH EDUCATIONAL SERVICES WHICH FURTHER THEIR SPIRITUAL DEVELOPMENT. SCHEDULE D, PART V, LINE 1A, COLUMN (A): Beginning of year endowment fund balance at July 1, 2023 was restated to correct an overstatement of endowment fund balance at June, 30, 2023 reported on 2022 Form 990. SCHEDULE D, PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO THE ORGANIZATIONS VARIOUS PROGRAMS. THE AMOUNTS DISTRIBUTED FOR SPENDING FROM THE ENDOWMENT FUNDS IN ACCORDANCE WITH THE DONOR AGREEMENTS SHALL ONLY BE USED TO RECOGNIZE AND PROMOTE ACADEMIC EXCELLENCE IN THEATER AND PERFORMING ARTS AT THE SCHOOL, AS MORE PARTICULARLY DESCRIBED IN A PLAN APPROVED BY THE BOARD OF GOVERNORS OF THE SCHOOL ADOPTED FOR SUCH SPECIFIC PURPOSE, AND TO FURTHER THE SCHOOL'S CHARITABLE MISSION. SCHEDULE D, PART X, LINE 2: THE SCHOOL IS A NON-PROFIT CORPORATION WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, GENERALLY WOULD NOT INCUR INCOME TAXES. AS A RESULT, THE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2024. THE U.S. FEDERAL JURISDICTION IS THE MAJOR TAX JURISDICTION 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 THE FISCAL YEARS BEFORE 2021. SCHEDULE XI, LINE 4B FINANCIAL ASSISTANCE AND DISCOUNTS ........ $3,276,798 SCHEDULE XII, LIBE 2D: BAD DEBT FROM UNCOLLECTIBLE PLEDGES ................ $ (60,929) SCHEDULE XII, LIBE 4B: FINANCIAL ASSISTANCE AND DISCOUNTS ................ $ 3,276,798 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3: THE ORGANIZATIONS POLICIES ARE STATED ON THE HOMEPAGE OF THE ORGANIZATION'S WEBSITE. SCHEDULE E, PART I, LINE 6A: THE ORGANIZATION RECIEVED SECURITY GRANTS FROM THE FLORIDA DEPARTMENT OF EDUCATION FOR THE REPORTING PERIOD. true STAFF TUITION DISCOUNTS 123 1689409 FINANCIAL AID 169 1293275 SCHOLARSHIPS 25 199130 SIBLING DISCOUNTS 179 94984 SCHEDULE I, PART I, LINE 2: FINANCIAL AID AND STAFF TUITION DISCOUNT RECIPIENTS MUST ADHERE TO THE TUITION ASSISTANCE POLICY ESTABLISHED BY THE ORGANIZATION AND THE EMPLOYEE HANDBOOK. Scholarship recipients must meet certain academic, behavioral, and community service criteria to qualify for merit scholarships. X true false X X X X true false false false false false false true false ARI LEUBITZ HEAD OF SCHOOL 295171 0 25000 0 16660 0 17650 0 107133 0 461614 0 0 0 SHLOMO SPRUNG RABBINIC HEAD 223185 0 60000 0 14545 0 14545 0 51815 0 364090 0 0 0 CRAIG CARPENTIERI CAO 235353 0 12000 0 12650 0 12000 0 5647 0 277650 0 0 0 SHAKED LAVEE CFO 212650 0 0 0 0 0 0 0 7350 0 220000 0 0 0 ILANA LIPSON DIR OF ADVANCEMENT(THRU 10/23) 145079 0 0 0 6767 0 16660 0 17943 0 186449 0 0 0 BENJAMIN THOMPSON ECHEVARRIA HS DIRECTOR (THRU 12/23) 165237 0 0 0 3896 0 8382 0 2402 0 179917 0 0 0 ANA BAKER DIRECTOR OF HUMAN RESOURCES 138426 0 10000 0 0 0 13810 0 6799 0 169035 0 0 0 ANDREW BUTLER DEPARTMENT CHAIR 144563 0 750 0 0 0 14504 0 526 0 160343 0 0 0 MONICA WAGENBERG FORMER LOWER SCHOOL HEAD 131341 0 0 0 5115 0 5115 0 7157 0 148728 0 0 0 CHRISTOPHER JOHNSON FORMER HIGH SCHOOL DIRECTOR 101620 0 0 0 0 0 0 0 7157 0 108777 0 0 0 SCHEDULE J, PART I, LINE 1A AND 2: THE ORGANIZATION PROVIDED A PARSONAGE ALLOWANCE AS A PART OF THE COMPENSATION PACKAGE FOR ARI LEUBITZ, HEAD OF SCHOOL, AND SHLOMO SPRUNG, RABBINIC HEAD. THESE AMOUNTS ARE INCLUDED IN PART II, COLUMN D. DURING CALENDAR YEAR 2023 THE ALLOWANCE WAS AS FOLLOWS: ARI LEUBITZ $103,416. SHLOMO SPRUNG $ 44,100. SCHEDULE J, PART I, LINE 4A: DURING THE 2023 CALENDAR YEAR, ILANA LIPSON, DIRECTOR OF ADVANCEMENT THROUGH OCTOBER OF 2023, RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $26,746 FROM THE ORGANIZATION. SCHEDULE J, PART I, LINE 7: THE BELOW INDIVIDUALS RECEIVED A NONFIXED BONUS PAYMENT INCLUDED IN PART II, COLUMN B(II). THE PAYMENT WAS APPROVED BY THE BOARD; - ANDREW BUTLER - ANA BAKER GOLDEN GLOBAL INSURANCE SEE PART V 127000 Insurance Services false SCHEDULE L, PART IV, LINE 1: BOARD TRUSTEE MARC HAIME OWNS 51% OF GOLDEN GLOBAL INSURANCE WHICH PROVIDES INSURANCE SERVICES TO THE REPORTING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2: THE FOLLOWING BOARD MEMBERS HAVE A BUSINESS RELATIONSHIP: MARC HAIME AND Joseph Woldenberg; MARC HAIME AND Philip Solomon; MARC HAIME AND ISAAC MARCUSHAMER; MARC HAIME AND DAVID BENSADON; PHILIP SOLOMON AND ISAAC MARCUSHAMER. FORM 990, PART VI, SECTION A, LINE 6: PARENTS (I.E., LEGAL GUARDIANS) IN GOOD STANDING OF CHILDREN ENROLLED AS STUDENTS IN THE SCHOOL SHALL BE MEMBERS OF THE SCHOOL. FORM 990, PART VI, SECTION A, LINE 7A: THE MEMBERS SHALL ELECT THE BOARD OF GOVERNORS AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B: SEE BYLAWS ARTICLE XVI(D)(2) AND ARTICLE XVII WHICH STATES THAT THE AFFIRMATIVE VOTE OF ONE HUNDRED PERCENT (100%) OF THE MEMBERS OF THE BOARD OF GOVERNORS SHALL BE REQUIRED IN ORDER TO AMEND OR REPEAL A PORTION OF THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 8B: THE BOARD'S COMMITTEES DO NOT TAKE MINUTES OF THEIR MEETINGS. 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. A COPY OF THE FORM 990 IS PROVIDED TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY IS MONITORED BY REQUESTING BOARD MEMBERS TO COMPLETE ANNUAL CONFLICT OF INTEREST CERTIFICATE OF ACKNOWLEDGEMENT. FORM 990, PART VI, SECTION B, LINE 15A: COMPENSATION FOR THE HEAD OF SCHOOL IS DETERMINED BY THE FOLLOWING: THE DIRECTOR OF HUMAN RESOURCES OBTAINS COMPENSATION COMPARABILITY DATA FROM CURRENT MARKET RELATED SALARY SURVEYS OF INDEPENDENT PRIVATE SCHOOL ORGANIZATIONS AND FROM THE 990S OF COMPARABLE PRIVATE SCHOOLS. THE BOARD APPROVES THE COMPENSATION AND IT IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE PLEDGES ........... $(60,929)