COLUMBUS TORAH SCHOOL: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- COLUMBUS TORAH SCHOOL (EIN 31-4428025)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2023-08-10
- IRS object ID
- 202332229349300548
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-08-10T14:42:34-04:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311286251 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIFIELD KIM & ASSOCIATES CPAS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5878 NORTH HIGH ST 2ND FL | AddressLine1Txt |
| City | WORTHINGTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43085 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314428025 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLUMBUS TORAH ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COLU | BusinessNameControlTxt |
| Phone | 6148640299 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 181 NOE BIXBY RD | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43213 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NORMAN LEIST | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6148640299 | PhoneNum |
| Signature | 2023-08-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | NORMAN | PersonFirstNm |
| Person Last | LEIST | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES H FIFIELD | PreparerPersonNm |
| PTIN | P00467467 | PTIN |
| Phone | 6142630405 | PhoneNum |
| Preparation | 2023-08-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR ROBERT WOLF | PrincipalOfficerNm |
| Gross Receipts | $3,995,688 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.TORAHACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1958 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | COLUMBUS TORAH ACADEMY IS A CO-EDUCATIONAL, ORTHODOX JEWISH DAY SCHOOL LOCATED IN COLUMBUS | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 91 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,577,151 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,851,230 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,938,751 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,875,301 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17,647 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,950 | CYInvestmentIncomeAmt |
| PY Other Revenue | $188,432 | PYOtherRevenueAmt |
| CY Other Revenue | $249,207 | CYOtherRevenueAmt |
| PY Total Revenue | $3,721,981 | PYTotalRevenueAmt |
| CY Total Revenue | $3,995,688 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,014,033 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,908,826 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $244,358 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,155,990 | PYOtherExpensesAmt |
| CY Other Expenses | $1,319,708 | CYOtherExpensesAmt |
| PY Total Expenses | $4,170,023 | PYTotalExpensesAmt |
| CY Total Expenses | $4,228,534 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$448,042 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$232,846 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,626,632 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,610,743 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,226,915 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,226,594 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,399,717 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,384,149 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION IS TO PROVIDE A STRONG, COMPREHENSIVE JEWISH EDUCATION, WITHIN AN ORTHODOX FRAMEWORK, THAT INSPIRES LEARNING, LIVING AND GROWING IN JUDAISM; PROVIDE A BROAD BASED, HIGH QUALITY, SECULAR EDUCATION DESIGNED TO IMPART THE CRITICAL EDUCATIONAL AND LEARNING | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,287,417 | ExpenseAmt |
| Revenue | $1,875,301 | RevenueAmt |
| Desc | ELEMENTARY AND HIGH SCHOOL EDUCATION GRADES KINDERGARTEN THROUGH TWELFTH GRADE | Desc |
| Total Program Service Expenses | $1,287,417 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 91 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NORMAN LEIST | PersonNm |
| Phone | 6148640299 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 181 NOE BIXBY RD | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43213 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| AVROHOM DRANDOFF | ||||||
| HEADMASTER | 40.00 | Yes (X) | Yes (X) | $118,841 | $0 | $0 |
| NORMAN LEIST | ||||||
| CFO | 40.00 | Yes (X) | Yes (X) | $100,469 | $0 | $0 |
| BUDDY ADLER | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| TERRI BARNETT | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| HOWIE BEIGELMAN | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN FRANK | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ROBIN GARVIN | ||||||
| BOARD DVLPMN | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID GINSBURG | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOEL GREFF | ||||||
| MARKETING CH | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARCIA HERSHFIELD | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| VICTORIA ILIN | ||||||
| FINANCE CHAI | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NAOMI MYERS | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN SCHOTTENSTEIN | ||||||
| FUNDRAISING | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BENJAMIN WEINSCHNEIDER | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| YONI ZOFAN | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| RAANAN LEFKOVITZ | ||||||
| VICE PRESIDE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DR ROBERT WOLF | ||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $219,310 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Federated Campaigns | $301,000 | FederatedCampaignsAmt |
| Government Grants | $89,258 | GovernmentGrantsAmt |
| All Other Contributions | $1,460,972 | AllOtherContributionsAmt |
| Total Contributions | $1,851,230 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $1,862,060 | $1,862,060 |
| LUNCH PROGRAM | 611710 | $13,241 | $13,241 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,875,301 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,950 | TotalRevenueColumnAmt |
| Exclusion | $19,950 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $249,207 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $249,207 | TotalRevenueColumnAmt |
| Exclusion | $249,207 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,995,688 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,875,301 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $269,157 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,507,115 | TotalAmt |
| Program Services | $275,783 | ProgramServicesAmt |
| Management And General | $2,080,905 | ManagementAndGeneralAmt |
| Fundraising | $150,427 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,654 | TotalAmt |
| Program Services | $28,342 | ProgramServicesAmt |
| Management And General | $213,852 | ManagementAndGeneralAmt |
| Fundraising | $15,460 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,057 | TotalAmt |
| Program Services | $15,846 | ProgramServicesAmt |
| Management And General | $119,567 | ManagementAndGeneralAmt |
| Fundraising | $8,644 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,242 | TotalAmt |
| Program Services | $40,214 | ProgramServicesAmt |
| Management And General | $247,028 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,333 | TotalAmt |
| Program Services | $351,333 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,079 | TotalAmt |
| Program Services | $27,079 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,383 | TotalAmt |
| Program Services | $387,383 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,620 | TotalAmt |
| Program Services | $27,620 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| TEACHING SUPPLIES | $133,817 | $133,817 | ||
| SCHOLARSHIP DINNER EXPENS | $69,827 | $69,827 | ||
| BAD DEBT EXPENSE | $35,407 | $35,407 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,228,534 | TotalAmt |
| Program Services | $1,287,417 | ProgramServicesAmt |
| Management And General | $2,696,759 | ManagementAndGeneralAmt |
| Fundraising | $244,358 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,426 | BOYAmt |
| EOY | $165,417 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,763 | BOYAmt |
| EOY | $65,312 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,236 | BOYAmt |
| EOY | $285,730 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,147 | BOYAmt |
| EOY | $111,252 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $645 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,975,705 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,481,945 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,737,298 | BOYAmt |
| EOY | $3,493,760 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,271,762 | BOYAmt |
| EOY | $6,488,627 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,626,632 | BOYAmt |
| EOY | $10,610,743 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,569 | BOYAmt |
| EOY | $46,420 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,678 | BOYAmt |
| EOY | $16,547 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,645,168 | BOYAmt |
| EOY | $1,635,127 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $528,500 | BOYAmt |
| EOY | $528,500 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,226,915 | BOYAmt |
| EOY | $2,226,594 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,925,114 | BOYAmt |
| EOY | $1,848,847 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,474,603 | BOYAmt |
| EOY | $6,535,302 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,399,717 | BOYAmt |
| EOY | $8,384,149 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,626,632 | BOYAmt |
| EOY | $10,610,743 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$232,846 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,173,122 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $44,156 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,102,459 | BeginningYearBalanceAmt |
| Contributions | $12,420 | ContributionsAmt |
| Investment Earnings Or Losses | $1,327,944 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $143,450 | OtherExpendituresAmt |
| End Year Balance | $6,299,373 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,189,030 | BeginningYearBalanceAmt |
| Contributions | $150,500 | ContributionsAmt |
| Investment Earnings Or Losses | $59,031 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $296,102 | OtherExpendituresAmt |
| End Year Balance | $5,102,459 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,860,285 | BeginningYearBalanceAmt |
| Contributions | $298,092 | ContributionsAmt |
| Investment Earnings Or Losses | $193,244 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $162,591 | OtherExpendituresAmt |
| End Year Balance | $5,189,030 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,709,549 | BeginningYearBalanceAmt |
| Contributions | $20,163 | ContributionsAmt |
| Investment Earnings Or Losses | $269,981 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $166,408 | OtherExpendituresAmt |
| End Year Balance | $4,860,285 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,565,595 | BeginningYearBalanceAmt |
| Contributions | $33,297 | ContributionsAmt |
| Investment Earnings Or Losses | $562,427 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $451,770 | OtherExpendituresAmt |
| End Year Balance | $4,709,549 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $525,175 | OtherCostOrOtherBasisAmt |
| Book Value | $525,175 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,102,377 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,363,513 | DepreciationAmt |
| Book Value | $2,738,864 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $903,548 | OtherCostOrOtherBasisAmt |
| Depreciation | $832,209 | DepreciationAmt |
| Book Value | $71,339 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $444,604 | OtherCostOrOtherBasisAmt |
| Depreciation | $286,222 | DepreciationAmt |
| Book Value | $158,382 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,493,760 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| GENERAL ENDOWMENT | $6,299,373 | F |
| WELLS FARGO | $189,254 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $6,488,627 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUNDABLE ADVANCE | Desc |
| Amt | $528,500 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $528,500 | TotalLiabilityAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | COLUMBUS DISPATCH |
| SCHEDULE E, LINE 6 | THE SCHOOL RECEIVED SUPPLIES AND 68,422 OF FUNDING FROM THE OHIO DEPARTMENT OF EDUCATION FOR FAMILIES WHO QUALIFY FOR FREE OR REDUCED LUNCHES. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AD BOOK INCOME | Event1Nm |
| Gross Receipts Event1 | $235,204 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $235,204 | GrossRevenueEvent1Amt |
| Event2 | SILENT AUCTION | Event2Nm |
| Gross Receipts Event2 | $14,003 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $14,003 | GrossRevenueEvent2Amt |
| Gross Receipts Total | $249,207 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $249,207 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $249,207 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION IS TO PROVIDE A STRONG, COMPREHENSIVE JEWISH EDUCATION, WITHIN AN ORTHODOX FRAMEWORK, THAT INSPIRES LEARNING, LIVING AND GROWING IN JUDAISM; PROVIDE A BROAD BASED, HIGH QUALITY, SECULAR EDUCATION DESIGNED TO IMPART THE CRITICAL EDUCATIONAL AND LEARNING |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERS VOTE TO RATIFY THE SLATE OF TRUSTEES NOMINATED EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 7B | ANY DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF ITS MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE CFO, WHO WILL THEN PRESENT IT TO THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE BOARD HIRES THE HEADMASTER AT A COMPETITIVE MARKET RATE FOR JEWISH DAY SCHOOLS ACROSS THE UNITED STATES. A SEARCH COMMITTEE INTERVIEWS SEVERAL APPLICANTS, THE BOARD APPROVES THE FINAL DECISION. THE VICE PRESIDENT OF ADMINSTRATION ALONG WITH THE PRESIDENT AND THE CHAIRMAN OF THE BOARD EVALUATE AND REVIEW THE HEADMASTER EVERY TWO YEARS. IN THE PROCESS, THEY UTILIZE EVALUATION FORMS THAT WERE DISTRIBUTED TO VARIOUS STAFF MEMBERS, BOARD MEMBERS, PARENTS, DONORS, AND POSSIBLE STUDENTS. THE HEADMASTER EVALUATES AND REVIEWS ALL OTHER STAFF MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE 44,156 |