2022-07-13T10:52:45-05:00 2021-08-31 410746749 CLIFTONLARSONALLEN LLP 301 NORTH LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2020-09-01 953190850 KADIMA HEBREW ACADEMY KADI 8183460849 7011 SHOUP AVE WEST HILLS CA 91307 DR STEVEN LORCH HEAD OF SCHOOL 8183460849 2022-07-12 1 DR STEVEN LORCH 999009999 BARED DILACAR P00157338 6267933600 2022-07-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KADIMA DAY SCHOOL DR STEVEN LORCH 7011 SHOUP AVE WEST HILLS CA 91307 4759045 0 X WWW.KADIMADAYSCHOOL.ORG X 1970 CA EDUCATIONAL ORGANIZATION DEDICATED TO JUDAIC AND GENERAL STUDIES. 18 17 93 60 0 0 562327 1039835 3967882 3711446 102 579 12779 7185 4543090 4759045 368747 258093 0 0 2901668 2809742 0 0 93466 2080724 1613595 5351139 4681430 -808049 77615 12487190 12832085 15298934 15566214 -2811744 -2734129 X KADIMA DAY SCHOOL PROVIDES AN INTEGRATED GENERAL AND JUDAIC STUDIES EDUCATION THAT IS COMPREHENSIVE AND ACADEMICALLY CHALLENGING. OUR COMMITMENT TO EDUCATIONAL EXCELLENCE AND JEWISH TRADITION TEACHES OUR STUDENTS TO MAXIMIZE THEIR ACADEMIC, SOCIAL, PHYSICAL AND SPIRITUAL POTENTIALS. A KADIMA EDUCATION INSTILLS A STRONG SENSE OF IDENTITY, PREPAREDNESS FOR HIGHER EDUCATION AND A COMMITMENT TO RESPONSIBLE LIVING GUIDED BY JEWISH ETHICS AND VALUES. 0 0 3828830 258093 3718631 KADIMA DAY SCHOOL IS DEDICATED TO CREATING AN ENRICHING LEARNING EDUCATIONAL ENVIRONMENT, STRESSING ACADEMIC, EMOTIONAL, SOCIAL, PHYSICAL AND SPIRITUAL DEVELOPMENT OF EACH CHILD. KADIMA DAY SCHOOL OPERATES THREE DIVISIONS: AN EARLY CHILDHOOD EDUCATION CENTER (ECEC) FOR CHILDREN AGES 2-5, ELEMENTARY SCHOOL FOR GRADES K-5, AND MIDDLE SCHOOL FOR GRADES 6-8. 215 STUDENTS WERE ENROLLED IN 2020-21: 68 IN ECEC; 100 IN ELEMENTARY; AND 47 IN MIDDLE SCHOOL.COVID-19 IMPACT: DUE TO COVID-19, KADIMA'S ELEMENTARY AND MIDDLE SCHOOL STARTED 2020-21 IN REMOTE LEARNING, RESULTING IN LOSS OF ENROLLMENT. HOWEVER, IT WAS ONE OF THE FIRST SCHOOLS IN LOS ANGELES TO BE PERMITTED TO REOPEN IN PERSON. IN 2021-22, THE SCHOOL REGAINED THE ENROLLMENT LOST IN 2020-21; CURRENT ENROLLMENT IS 268. CDC AND DEPARTMENT OF PUBLIC HEALTH GUIDELINES WERE FULLY IMPLEMENTED. 3828830 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 93 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X STEVEN LORCH 8183460849 7011 SHOUP AVE WEST HILLS CA 91307 FRAN AMKRAUT PRESIDENT 5.00 X X 0 0 0 LARRY WINDERMAN IMMEDIATE PAST PRESIDENT 5.00 X X 0 0 0 DAVID GREEN EXECUTIVE VICE PRESIDENT 5.00 X X 0 0 0 SHARLENE BLAU SECRETARY 5.00 X X 0 0 0 CASEY LONG VICE PRESIDENT FINANCE 5.00 X X 0 0 0 LIZ BENYESHAY VICE PRESIDENT TRUSTEES 5.00 X X 0 0 0 KAREN TENENBLATT BLAU TRUSTEE 1.00 X 0 0 0 SHAWN EVENHAIM TRUSTEE 1.00 X 0 0 0 MICHAELA FRIDMAN TRUSTEE 1.00 X 0 0 0 DANI GOLDBLATT TRUSTEE 1.00 X 0 0 0 MICHAEL HANASAB TRUSTEE 1.00 X 0 0 0 KEN KRAINMAN TRUSTEE 1.00 X 0 0 0 MARISOL LEVI TRUSTEE 1.00 X 0 0 0 ORLY LEVY TRUSTEE 1.00 X 0 0 0 EMILY TZROR TRUSTEE (VP FINANCE TO 6/21) 1.00 X 0 0 0 MICHELLE KALAY TRUSTEE 5.00 X 0 0 0 MARGARET SINAI PTO PRESIDENT 10.00 X 0 0 0 DANIELLE KEISARI PTO PRESIDENT 10.00 X 0 0 0 AMI FRIDMAN TRUSTEE (THRU 6/21) 1.00 X 0 0 0 STEVEN LORCH HEAD OF SCHOOL 40.00 X 68092 0 68750 68092 0 68750 0 0 0 0 PERY CONSULTING GROUP 7607 WISCASSET DRIVE WEST HILLS CA 91304 FINANCE CONSULTING SERVICES 146250 1 559800 480035 1039835 TUITION & FEES 611710 3440969 3440969 CAFETERIA 611710 147680 147680 OTHER PROGRAMS 611710 122797 122797 3711446 579 579 OTHER INCOME 900099 7185 7185 7185 4759045 3718631 0 579 258093 258093 152729 106910 30546 15273 2331584 1958782 334590 38212 170094 141431 25001 3662 155335 129160 22831 3344 1960 1960 151190 151190 163398 135864 24016 3518 19514 19514 81487 67399 12343 1745 41863 34809 6153 901 291988 242786 42916 6286 264093 228308 35785 227631 189274 33404 4953 46975 39060 6904 1011 FOOD PROGRAM 140717 140717 EDUCATIONAL SUPPLIES 86112 86112 BAD DEBT EXPENSE 82206 63695 11259 7252 MISCELLANEOUS EXPENSES 8189 6430 722 1037 6272 6272 4681430 3828830 759134 93466 212636 431362 28070 142245 454406 478552 86191 275013 103441 84325 15592727 4196960 11574273 11395767 28173 24821 12487190 12832085 366426 286935 728310 1119763 7885000 7885000 5759398 5764398 559800 510118 15298934 15566214 X -3270550 -3217077 458806 482948 -2811744 -2734129 12487190 12832085 77615 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4400 3 4397 4432 32 4400 4439 7 4432 4439 4439 1.00000 0 0 7350595 7350595 6757738 2887318 3870420 1484394 1309642 174752 11395767 X PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. SCHEDULE D, PART XI AND XII THE AUDIT IS STILL IN PROGRESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZES ITS POLICY THROUGH ENROLLMENT PACKETS, HANDBOOKS AND ON THEIR WEBSITE. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED PPP LOAN ON APRIL 16, 2020 AND RECEIVED FORGIVENESS FROM SMALL BUSINESS ADMINISTRATION IN JUNE 2021. 1 SCHOLARSHIPS & DISCOUNTS 115 258093 PART I, LINE 2: KADIMA PROVIDES NEED-BASED TUITION ASSISTANCE TO HELP STUDENTS WHOSE FAMILIES ARE UNABLE TO AFFORD FULL TUITION TO ATTEND THE SCHOOL. FUNDS ARE PROVIDED FROM THE ANNUAL OPERATING BUDGET AND AUGMENTED BY ADDITIONAL GRANTS. A SPECIAL COMMITTEE OVERSEES ALLOCATION OF SCHOLARSHIP RESOURCES TO DETERMINE ASSISTANCE ELIGIBILITY AND INDIVIDUAL AWARDS BASED ON THE REVIEW OF TAX RETURNS AND OTHER FINANCIAL INFORMATION. COMMITTEE MEMBERS ARE NOT ELIGIBLE FOR TUITION ASSISTANCE SCHOLARSHIPS. SPECIAL APPLICATION MAY BE CONSIDERED FOR TARGETED RECRUITMENT TO SPECIFIC GRADE LEVELS. A CITY OF LOS ANGELES 956000735 544358P65 2005-09-07 7300000 BUILDING PURCHASE/RENOVATION 0 0 0 B CITY OF LOS ANGELES 956000735 NONEAVAIL 2005-09-07 2000000 BUILDING PURCHASE/RENOVATION 0 0 0 A 1415000 7300000 201000 7099000 2005 0 0 1 1 B 2000000 2000000 2005 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 A 0 B 0 SHARON EVENHAIM OFFICER OPERATING FUNDS ADVANCED TO ORGANIZATION X 5761048 5761048 0 1 0 RON EVENHAIM RELATIVE OF BOARD MEMBER OPERATING FUNDS ADVANCED TO ORGANIZATION X 200000 3350 0 1 0 5764398 FORM 990, PART VI, SECTION A, LINE 2 SHARLENE BLAU AND KAREN TENENBLATT BLAU HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE POLICY OF KADIMA DAY SCHOOL THAT ALL OFFICERS, TRUSTEES AND EMPLOYEES, WHILE ACTING IN SUCH CAPACITIES, SHOULD ACT IN THE BEST INTERESTS OF KADIMA DAY SCHOOL. UNDERLYING THIS POLICY ARE THREE PRINCIPLES: FIRST, NO SUCH OFFICER, TRUSTEE, OR EMPLOYEE SHOULD HAVE, ACQUIRE OR ENGAGE IN ANY INTEREST OR ASSOCIATION WHICH MIGHT INFLUENCE OR INTERFERE WITH THE INDEPENDENT EXERCISE OF HIS OR HER JUDGEMENT IN THE BEST INTEREST OF KADIMA DAY SCHOOL; SECOND, NO SUCH OFFICER, TRUSTEE, OR EMPLOYEE SHOULD PERSONALLY PROFIT FROM, OR OTHERWISE TAKE ADVANTAGE OF, OPPORTUNITIES WHICH ARE OBTAINED BY REASON OF SUCH OFFICER, TRUSTEE, OR EMPLOYEE'S POSITION WITH THE SCHOOL UNLESS SUCH OFFICER, TRUSTEE, OR EMPLOYEE'S INVOLVEMENT IS DISCLOSED AND PROPERLY APPROVED; AND THIRD, SUCH OFFICER, TRUSTEE, OR EMPLOYEE SHOULD REFRAIN FROM THOSE TRANSACTIONS OR ACTIVITIES CONDUCTED IN THEIR CAPACITY AS AN OFFICER, TRUSTEE OR EMPLOYEE OF KADIMA DAY SCHOOL WHICH, WHILE NOT INVOLVING PERSONAL PROFIT OR GAIN OF THE OFFICER, TRUSTEE OR EMPLOYEE INVOLVED, ARE NONETHELESS DETRIMENTAL TO THE BEST INTERESTS OF THE SCHOOL. ANY TRUSTEE, OFFICER, EMPLOYEE (INCLUDING FACULTY AND STAFF) OR COMMITTEE MEMBER WHO HAS AN INTEREST IN, OR IS DIRECTLY OR INDIRECTLY A PARTY TO, A CONTRACT OR TRANSACTION PRESENTED TO THE BOARD OF TRUSTEES OR ONE OF ITS COMMITTEES FOR AUTHORIZATION, APPROVAL, OR RATIFICATION, OR IN THE CASE OF AN EMPLOYEE, PRESENTED TO THE DIRECTOR OF FINANCE AND OPERATIONS FOR AUTHORIZATION, APPROVAL, OR RAMIFICATION SHALL MAKE A PROMPT, FULL AND FRANK DISCLOSURE OF HIS OR HER INTEREST TO THE CHAIR OR, IN THE CHAIR'S ABSENCE, THE VICE CHAIR OF THE BOARD OF TRUSTEES OR RELEVANT COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ALL RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE CONTRACT OR TRANSACTION AND THE PERSON'S INTEREST OR RELATIONSHIP TO THE CONTRACT OR TRANSACTION. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OR ANOTHER COMMITTEE, OR THE DIRECTOR OF FINANCE AND OPERATIONS IN THE CASE OF AN EMPLOYEE, TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE CONSIDERING THE ADVICE OF LEGAL COUNSEL, BY MAJORITY VOTE WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS) IN THE DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE THEREON, AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES RELIES UPON COMPARABILITY DATA TO DETERMINE AND APPROVE THE COMPENSATION OF THE HEAD OF SCHOOL. THE BOARD OF TRUSTEES UTILIZES RESOURCES SUCH AS COMPARATIVE RATES FOR SIMILAR POSITIONS. ONCE A DECISION HAS BEEN MADE BY THE BOARD OF TRUSTEES, IT IS THEN PRESENTED TO THE EXECUTIVE BOARD FOR APPROVAL. THE HEAD OF SCHOOL DETERMINES THE COMPENSATION FOR KEY EMPLOYEES. THE SAME TYPE OF COMPARABILITY DATA IS USED FOR KEY EMPLOYEES IN DETERMINING THE REASONABLENESS OF THE COMPENSATION. THE LAST TIME COMPARABIBLITY DATA WAS USED TO DETERMINE COMPENSATION WAS IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.