2020-07-14T22:19:58-05:00 2019-08-31 410746749 CLIFTONLARSONALLEN LLP 301 NORTH LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2018-09-01 953190850 KADIMA HEBREW ACADEMY KADI 8183460849 7011 SHOUP AVE WEST HILLS CA 91307 DR STEVEN LORCH HEAD OF SCHOOL 8183460849 2020-07-14 1 BARED DILACAR P00157338 6267933600 2020-07-14 67.137.57.251 2020-07-14 18:33:05 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 429DCE63FC0A10B460FFC8007D8F0B6F7E018286 2018 2020-09-22 18:59:49Z KADIMA DAY SCHOOL DR STEVEN LORCH 7011 SHOUP AVE WEST HILLS CA 91307 4268124 0 X WWW.KADIMADAYSCHOOL.ORG X 1970 CA EDUCATIONAL ORGANIZATION DEDICATED TO JUDAIC AND GENERAL STUDIES. 20 15 89 60 0 0 962574 767780 3434940 3198271 21 21 243677 250246 4641212 4216318 169804 128236 0 0 2667842 2767140 0 0 81579 1697024 1904835 4534670 4800211 106542 -583893 12657222 12629472 14077023 14633166 -1419801 -2003694 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 4301853 128236 3436743 KADIMA DAY SCHOOL IS DEDICATED TO CREATING AN ENRICHING LEARNING EXPERIENCE OF GENERAL AND JUDAIC STUDIES IN A SAFE AND NURTURING 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. 211 STUDENTS WERE ENROLLED IN 2018-19: 79 IN ECEC; 81 IN ELEMENTARY; AND 41 IN MIDDLE SCHOOL. 4301853 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 89 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 20 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X STEVEN LORCH 8183460849 7011 SHOUP AVE WEST HILLS CA 91307 FRAN AMKRAUT PRESIDENT 10.00 X X 0 0 0 LARRY WINDERMAN IMMEDIATE PAST PRESIDENT 5.00 X X 0 0 0 EMILI TZROR VICE PRESIDENT FINANCE 10.00 X X 0 0 0 ANDREA HARRIS VICE PRESIDENT, DEVELOPMENT (6/19) 5.00 X X 0 0 0 SHARLENE BLAU VICE PRESIDENT TRUSTEES 5.00 X X 0 0 0 CARMELA ROTTER SECRETARY 5.00 X X 0 0 0 LIZ BENYESHAY TRUSTEE 2.00 X 0 0 0 SHAWN EVENHAIM TRUSTEE 2.00 X 0 0 0 ANDREW FOX TRUSTEE (6/19) 2.00 X 0 0 0 AMI FRIDMAN TRUSTEE 2.00 X 0 0 0 DAVID GREEN TRUSTEE (6/19) 2.00 X 0 0 0 MICHELLE KALAY TRUSTEE (6/19) 2.00 X 0 0 0 DANIELLE KEISARI TRUSTEE (6/19) 2.00 X 0 0 0 KEN KRAINMAN TRUSTEE (6/19) 2.00 X 0 0 0 JACKIE LOUK TRUSTEE 2.00 X 0 0 0 DARREN SEIDEN TRUSTEE (6/19) 2.00 X 0 0 0 SHARONE SINAI TRUSTEE 2.00 X 0 0 0 LINA SOIFER TRUSTEE 2.00 X 0 0 0 DGANIT SIMANTOV PTO CO-PRESIDENT 10.00 X 0 0 0 MARGARET SINAI PTO CO-PRESIDENT 10.00 X 0 0 0 STEVEN LORCH HEAD OF SCHOOL 40.00 X 55338 0 0 GREGORY KOVACS HEAD OF SCHOOL (TO 06/18) 40.00 X 116014 0 4815 171352 0 4815 1 1 0 0 ANDRES GUEVARAANDRES KOSHER CATERER 37519 LASKER AVE PALMDALE CA 93550 CATERED HOT LUNCHES 158499 PERY CONSULTING GROUP 6520 PLATT AVENUE 548 WEST HILLS CA 91307 FINANCE CONSULTING SERVICES 147000 2 290680 477100 767780 TUITION & FEES 611710 3198271 3198271 3198271 21 21 22921 0 22921 22921 22921 40659 290680 51806 -11147 -11147 CAFETERIA 900099 200504 200504 OTHER INCOME 900099 37968 37968 238472 4216318 3436743 0 11795 128236 128236 205139 143597 41028 20514 2181066 1972739 179206 29121 179541 159235 16571 3735 201394 178617 18588 4189 182750 162082 16867 3801 170536 151249 15740 3547 31941 28329 2948 664 81217 72031 7496 1690 40349 35786 3724 839 235140 208548 21702 4890 436377 377466 58911 193205 171354 17832 4019 42973 38113 3966 894 EDUCATIONAL SUPPLIES 184456 184456 FOOD PROGRAM 173672 173672 MISCELLANEOUS EXPENSES 132219 116343 12200 3676 4800211 4301853 416779 81579 277665 238010 16706 6636 575298 627316 21975 37115 122982 105918 15350831 3753194 11620612 11597637 21984 16840 12657222 12629472 225145 315683 852480 868085 7885000 7885000 4714398 5364398 400000 200000 14077023 14633166 X -2024531 -2635441 604730 631747 -1419801 -2003694 12657222 12629472 -583893 0 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4439 4432 8871 4439 4439 1.00000 0 0 7350595 7350595 6612738 2518396 4094342 1387498 1234798 152700 11597637 X PART X, LINE 2: THE SCHOOL IS A NONPROFIT, TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME AND STATE FRANCHISE TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE AND SIMILAR PROVISIONS OF THE CALIFORNIA FRANCHISE TAX CODE. THE SCHOOL DOES NOT ENGAGE IN ANY SIGNIFICANT UNRELATED TRADES OR BUSINESSES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. 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 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZES ITS POLICY THROUGH ENROLLMENT PACKETS, HANDBOOKS AND ON THEIR WEBSITE. ANNUAL GALA 331339 290680 40659 14478 7309 22141 1000 6878 331339 290680 40659 14478 7309 22141 1000 6878 51806 -11147 1 TUITION ASSISTANCE 56 128236 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 OF AT LEAST 3 MEMBERS OVERSEES ALLOCATION OF SCHOLARSHIP RESOURCES TO DETERMINE ASSISTANCE ELIGIBILITY AND INDIVIDUAL AWARDS BASED ON THE REVIEW OF TAX RETURNS, CREDIT REPORTS, 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. IN ADDITION, KADIMA OFFERS TUITION DISCOUNTS OF $250 - $600 DEPENDING ON GRADE LEVEL TO FAMILIES THAT ELECT TO PAY THEIR FULL TUITION IN A SINGLE PAYMENT RATHER THAN EXTENDED MONTHLY PAYMENTS. X 1 0 X X 0 0 0 0 0 0 0 0 0 GREGORY KOVACS HEAD OF SCHOOL (TO 06/18) 116014 0 0 0 0 0 0 0 4815 0 120829 0 0 0 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 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 5261048 5261048 0 1 0 RON EVENHAIM RELATIVE OF BOARD MEMBER OPERATING FUNDS ADVANCED TO ORGANIZATION X 200000 3350 0 1 0 TECHNION CONTRACTORS INC (FRAN AMKRAUT) OFFICER OPERATING FUNDS ADVANCED TO ORGANIZATION X 100000 100000 0 1 0 5364398 11100 TUITION ASSISTANCE TUITION ASSISTANCE FORM 990, PART VI, SECTION A, LINE 1 THE SCHOOL SHALL AT ALL TIMES HAVE AN EXECUTIVE COMMITTEE, CONSISTING OF THE OFFICERS OF THE SCHOOL AND ANY OTHER INDIVIDUALS SELECTED BY THE PRESIDENT. THE PRESIDENT SHALL CHAIR THE EXECUTIVE COMMITTEE. ATTENDANCE AT THE EXECUTIVE COMMITTEE MEETINGS SHALL BE LIMITED TO MEMBERS OF THE EXECUTIVE COMMITTEE, EXCEPT THOSE INVITED BY A MAJORITY OF THE COMMITTEE OR THE PRESIDENT, EXCEPT THAT VISITORS MAY BE EXCLUDED BY A MAJORITY VOTE OF THE COMMITTEE. A MAJORITY OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM FOR THE CONDUCT OF BUSINESS. THE EXECUTIVE COMMITTEE SHALL CONVENE AT LEAST FOUR TIMES DURING A SCHOOL YEAR OR MORE FREQUENTLY, IF CALLED BY THE PRESIDENT OR BY ANY TWO MEMBERS OF THE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL: CARRY OUT ANY AND ALL RECOMMENDATIONS AND INSTRUCTIONS OF THE BOARD OF TRUSTEES, FUNCTION AS AN ADVISORY COMMITTEE TO THE PRESIDENT, OVERSEE AND ASSURE THAT THE POLICIES OF THE SCHOOL, AS ESTABLISHED BY THE BOARD OF TRUSTEES, ARE BEING PROPERLY IMPLEMENTED, PROVIDE SUPPORT AND COUNSEL TO THE HEAD OF SCHOOL, DISCUSS AND MAKE RECOMMENDATIONS TO THE BOARD OF TRUSTEES REGARDING ISSUES CONCERNING THE SCHOOL, MAKE RECOMMENDATIONS REGARDING POLICIES OR OTHER MATTERS RELATED TO THE SCHOOL FOR SUBMISSION TO THE BOARD OF TRUSTEES, REVIEW, AT ITS DISCRETION, PROPOSALS PREPARED BY COMMITTEES PRIOR TO SUBMISSION OF SAID PROPOSALS BY THE BOARD OF TRUSTEES AND MAKE RECOMMENDATIONS TO THE BOARD OF TRUSTEES CONCERNING SAID PROPOSALS, PROVIDED THAT THE EXECUTIVE COMMITTEE'S REJECTION OF A COMMITTEE'S PROPOSAL SHALL NOT NECESSARILY PRECLUDE SAID COMMITTEE FROM BRINGING SAID PROPOSAL DIRECTLY TO THE BOARD OF TRUSTEES FOR CONSIDERATION, SERVE AS A STRATEGIC PLANNING COMMITTEE, PROVIDED IF THE EXECUTIVE COMMITTEE CREATES A LONG RANGE PLAN FOR THE SCHOOL, SAID PLAN MUST BE APPROVED BY THE BOARD OF TRUSTEES, AND POSSESS LIMITED AND TEMPORARY AUTHORITY TO DO WHAT IS MINIMALLY AND REASONABLY NECESSARY TO PRESERVE THE SAFETY, HEALTH AND/OR WELFARE OF THE SCHOOL, PROVIDED THAT ANY DECISIONS OR ACTIONS TAKEN PURSUANT TO THIS SECTION SHALL BE PRESENTED TO THE BOARD OF TRUSTEES AT THE BOARD'S NEXT GENERAL OR SPECIAL MEETING FOR RATIFICATION BY THE BOARD OF TRUSTEES. THIS LIMITED AND TEMPORARY AUTHORITY MAY BE EXERCISED TO APPROVE TEMPORARY CONTRACTS WITH A LENGTH OF NO GREATER THAN 30 DAYS. FORM 990, PART VI, SECTION A, LINE 2 SHARONE SINAI AND MARGARET SINAI HAVE A FAMILY RELATIONSHIP. SHARLENE BLAU AND CARMELA ROTTER 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 BOARD PRESIDENT AND THE HEAD OF SCHOOL DETERMINE THE COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. THE SAME TYPE OF COMPARABILITY DATA IS USED FOR OTHER OFFICERS AND KEY EMPLOYEES IN DETERMINING THE REASONABLENESS OF THE COMPENSATION. THE LAST TIME COMPARABIBLITY DATA WAS USED TO DETERMINE COMPENSATION WAS IN 2016. 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. FORM 990, PART XII, LINE 2: NO CHANGE IN THE OVERSIGHT PROCESS IN THE CURRENT YEAR. THE AUDIT IS STILL IN PROGRESS.