2025-05-15T16:56:21-05:00 2024-06-30 333709623 COHNREZNICK ADVISORY LLC 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2023-07-01 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 2025-05-15 1 1 ZACHARY SEGAL P01511850 3016529100 2025-05-15 2023 2025-03-06 01:10:19Z ELANIT JAKABOVICS 1901 E JEFFERSON STREET ROCKVILLE MD 20852 40225339 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 23 332 53 0 0 7150076 4528895 31669515 32278213 1010194 2271868 134563 174124 39964348 39253100 8341967 8876379 0 0 21490343 22652440 0 0 1639934 10450446 9090921 40282756 40619740 -318408 -1366640 66818151 70018609 6192223 7318443 60625928 62700166 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 34529601 8876379 32452337 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 843 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). 34529601 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 86 0 1 332 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 ADAM DUCKER VICE PRESIDENT 2.00 X X 0 0 0 ALYSSA FRIEDRICH DIRECTOR 2.00 X 0 0 0 ARIEL LAVINBUK DIRECTOR 2.00 X 0 0 0 AYALA NURIELY KIMEL PRESIDENT 2.00 X X 0 0 0 BRIAN LISS VICE PRESIDENT 2.00 X X 0 0 0 CONNIE LINDENAUER DIRECTOR 2.00 X 0 0 0 DAN MENDELSON PAST-PRESIDENT 2.00 X 0 0 0 DANIELLE JEWELER DIRECTOR 2.00 X 0 0 0 DANIELLE JUDA ASSISTANT TREASURER 2.00 X X 0 0 0 ERIKA TERL PARENT ASSOCIATION CO-PRESIDENT 2.00 X 0 0 0 GABY WEISEL DIRECTOR 2.00 X 0 0 0 GEOFF CHESMAN DIRECTOR 2.00 X 0 0 0 JENNIFER SCHWARTZ DIRECTOR 2.00 X 0 0 0 JONATHAN OLIN DIRECTOR 2.00 X 0 0 0 JOY DEMAIN PARENT ASSOCIATION CO-PRESIDENT 2.00 X 0 0 0 JUSTIN EPNER TREASURER 2.00 X X 0 0 0 KORANNE PEPPE DIRECTOR 2.00 X 0 0 0 LARISA AVNER TRAINOR SECRETARY 2.00 X X 0 0 0 RABBI SHIRA STUTMAN PRESIDENTIAL APPOINTMENT 2.00 X 0 0 0 RICH HANDLOFF PRESIDENTIAL APPOINTMENT 2.00 X 0 0 0 SARIT SCOTT DIRECTOR 2.00 X 0 0 0 STACY MENSH SCHLACTUS PRESIDENT-ELECT 2.00 X X 0 0 0 TODD ROSENBERG DIRECTOR 2.00 X 0 0 0 ELANIT JAKABOVICS CFOO 40.00 X 123034 0 1001 RABBI MITCH MALKUS CEO/HEAD OF SCHOOL 40.00 X 394324 0 39519 NICK L MILLER MIDDLE SCHOOL SCIENCE TEACHER 40.00 X 148078 0 22060 LISA VARDI HIGH SCHOOL PRINCIPAL 40.00 X 168743 0 24397 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL (UNTIL 12/2024) 40.00 X 196965 0 11499 ROSLYN LANDY DEAN OF STUDENTS 32.00 X 171885 0 22158 SHARON METRO DIR. OF DEVELOPMENT (UNTIL 08/2024) 40.00 X 165137 0 16385 1368166 0 137019 45 0 1 0 MARCUM ACCOUNTANTS LLP 1899 L STREET NW WASHINGTON DC 20036 ACCOUNTING SERVICES 683555 EDGE CONSTRUCTION INC 6480 SLIGO MILL RD TAKOMA PARK MD 20912 SECURITY VESTIBULE 533328 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 CLEANING SERVICES 516490 RON RUFF ROOFING INC 5520 SOUTHWESTERN BLVD HALETHORPE MD 21227 ROOF REPLACEMENT 416000 SULAM UNLIMITED LEARNINGS 13300 ARCTIC AVE ROCKVILLE MD 20853 OUTSOURCED PERSONNEL 391525 11 406821 4122074 4528895 TUITION 900099 31460312 31460312 FOOD SERVICES 900099 442013 442013 TRANSPORTATION 900099 186731 186731 SUMMER/OTHER PROGRAMS 900099 165157 165157 APPLICATION FEES 900099 24000 24000 32278213 2239659 2239659 169945 0 169945 169945 169945 1004448 972239 32209 32209 32209 4179 4179 4179 39253100 32452337 0 2271868 8876379 8876379 665699 539740 93088 32871 18077704 14657169 2527881 892654 791667 641873 110702 39092 1759238 1426368 246001 86869 1358132 1101156 189913 67063 9233 9233 402520 402520 160508 160508 260598 256810 1588 2200 333567 139609 189203 4755 400261 147730 247447 5084 2349493 2282046 61695 5752 40358 30209 9863 286 177966 146163 27262 4541 1718289 1668963 45120 4206 EDUCATIONAL MATERIALS A 2113244 1229795 508981 374468 STUDENT TRANSPORTATION 618124 615390 1032 1702 FOOD SERVICES 435071 329025 23390 82656 OTHER EVENT EXPENSES 59576 22908 1157 35511 12113 6515 5374 224 40619740 34529601 4450205 1639934 150338 115441 10051118 9911698 2119179 2503687 203126 29630 422183 531618 36079001 30266350 6782587 5812651 29675189 32107396 12855140 14634400 915191 796744 3644100 3575344 66818151 70018609 2456328 2665297 2688925 3729095 1046970 924051 6192223 7318443 X 21484271 21677947 39141657 41022219 60625928 62700166 66818151 70018609 -1366640 3440878 0 X X 0 0 0 X 3650432 7099178 3492333 7150076 4528895 25920914 3650432 7099178 3492333 7150076 4528895 25920914 551500 25369414 1222074 451040 933440 1175779 2409604 6191937 165749 48812 115153 15779 4179 349672 32462523 154064584 0.78150 0.79270 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 165,749. 2020 AMOUNT: $ 41,037. 2021 AMOUNT: $ 115,153. 2022 AMOUNT: $ 15,779. 2023 AMOUNT: $ 4,179. BANK COMMISSIONS - 2020 AMOUNT: $ 7,775. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35006797 641421 2139021 1265986 36521253 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 0.02546 0.00000 0.97454 0 0 26780661 22056070 4724591 9298340 8210280 1088060 5812651 HEDGE FUNDS 14634400 C 14634400 FACILITY CONTRIBUTION RECEIVABLE 3575344 3575344 LEASE LIABILITY 924051 924051 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 464 8794502 FMV TUITION SUBSIDIES TO STUDENTS EDUCATIONAL TRAVEL GRANTS 36 81877 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 X X X 0 0 0 0 0 0 0 0 0 RABBI MITCH MALKUS CEO/HEAD OF SCHOOL 391423 0 0 0 2901 0 16500 0 23019 0 433843 0 0 0 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL (UNTIL 12/202 196479 0 0 0 486 0 8450 0 3049 0 208464 0 0 0 ROSLYN LANDY DEAN OF STUDENTS 168259 0 0 0 3626 0 8822 0 13336 0 194043 0 0 0 LISA VARDI HIGH SCHOOL PRINCIPAL 167125 0 0 0 1618 0 9084 0 15313 0 193140 0 0 0 SHARON METRO DIR. OF DEVELOPMENT (UNTIL 08/2024) 163664 0 0 0 1473 0 8379 0 8006 0 181522 0 0 0 NICK L MILLER MIDDLE SCHOOL SCIENCE TEACHER 148078 0 0 0 0 0 7422 0 14638 0 170138 0 0 0 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 2023. 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 2023 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.