2019-05-15T11:22:25-07:00 2018-06-30 135381590 BDO USA LLP 32125 Solon Road Cleveland OH 44139 990 2017-07-01 341043767 JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL JOSE 2164644055 26500 Shaker Blvd Beachwood OH 44122 Jared Miller President 2164644055 2019-05-14 1 Jacob Cook P01240455 4402488787 2019-05-13 104.129.196.109 2017 2019-02-21 02:37:17Z Jared Miller 26500 Shaker Blvd Beachwood OH 44122 10919501 0 X www.mandeljds.org X 1969 OH Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves excellence in a nurturing, welcoming environment that engages and teaches to the whole child. 54 54 119 80 0 0 3325192 5449607 4367966 4434800 95320 274196 51330 102521 7839808 10261124 1186057 1169820 0 0 5134769 5143841 0 0 188825 1622256 1732915 7943082 8046576 -103274 2214548 23071397 27664740 4597850 5981049 18473547 21683691 Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves academic excellence in nurturing, welcoming environment that engages and teaches to the whole child. 0 0 5417604 0 4201488 Includes all costs for the education of all general academics and Judaic studies for 368 students enrolled at Joseph & Florence Mandel Jewish Day School for the 2017/2018 school year. 1169820 1169820 0 Tuition Assistance grants which were awarded to 175 students in grades Pre-K through 8 based upon specific qualifications per guidelines established by the School in furtherance of its exempt programs. 236041 0 233712 Enrichment programs of the School including grade level retreats, middle school overnight trips: Michigan Experience Camp for Grade 5, Science Camp for Grade 6; Washington DC trip for Grade 7; and Israel trip for Grade 8. 0 0 0 6823465 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 119 1 0 0 0 0 0 1 1 0 0 0 0 X 54 54 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X Janet Keane 2164644055 26500 Shaker Blvd Beachwood OH 44122 Shaw Abrams Trustee 1 0 X 0 0 0 David Fishbach Trustee 1 0 X 0 0 0 Charles Daroff Trustee 1 0 X 0 0 0 Josh Foster Trustee 1 0 X 0 0 0 Rachel Heiser Trustee 1 0 X 0 0 0 Michelle Hirsch Trustee 1 0 X 0 0 0 Susan Nash Trustee 1 0 X 0 0 0 Shiri Katz Saltzman Trustee 1 0 X 0 0 0 Steven Lander Trustee 1 0 X 0 0 0 Hugh Osmic Trustee 1 0 X 0 0 0 Dale Bass Trustee 1 0 X 0 0 0 Aaron Gross Trustee 1 0 X 0 0 0 Ben Sattin Trustee 1 0 X 0 0 0 Scott Silverman Trustee 1 0 X 0 0 0 Leslie Sobel Trustee 1 0 X 0 0 0 Joyce Wald Trustee 1 0 X 0 0 0 Marla Wolf Trustee 1 0 X 0 0 0 Kelli Gellis Trustee 1 0 X 0 0 0 Cheryl Gordon Trustee 1 0 X 0 0 0 Michael Haas Past President 1 0 X 0 0 0 Marc Freimuth Past President 1 0 X 0 0 0 Robert Goldberg Past President 1 0 X 0 0 0 Irwin Haber Past President 1 0 X 0 0 0 Orry Jacobs Past President 1 0 X 0 0 0 Jeffrey Kahn Past President 1 0 X 0 0 0 Adam Levin Past President 1 0 X 0 0 0 John Marcus Past President 1 0 X 0 0 0 Dan Aaron Polster Past President 1 0 X 0 0 0 Peter Rzepka Past President 1 0 X 0 0 0 Barry Sands Past President 1 0 X 0 0 0 Jonathan Shanes Past President 1 0 X 0 0 0 Keith Sherwin Past President 1 0 X 0 0 0 Daniel Worthington Past President 1 0 X 0 0 0 Ian Abrams Life Trustee 1 0 X 0 0 0 Gloria Abrams Life Trustee 1 0 X 0 0 0 Hedy Adler Life Trustee 1 0 X 0 0 0 Fran Gordon Life Trustee 1 0 X 0 0 0 Rochelle Gross Life Trustee 1 0 X 0 0 0 Robert Immerman Life Trustee 1 0 X 0 0 0 Aliki Rzepka Life Trustee 1 0 X 0 0 0 Neil Waxman Life Trustee 1 0 X 0 0 0 Nick Federico Life Trustee 1 0 X 0 0 0 Carol Federico Life Trustee 1 0 X 0 0 0 Idelle Wolf Life Trustee 1 0 X 0 0 0 Jared Miller President 2 0 X X 0 0 0 Eliana LeVine Treasurer 1 0 X X 0 0 0 Joshua Mayers Secretary 1 0 X X 0 0 0 Cynthia Chaiten VP Development 1 0 X X 0 0 0 Martin Cohen VP 1 0 X X 0 0 0 Meredith Hillman VP Marketing 1 0 X X 0 0 0 Kathy Solganik VP Recruiting 1 0 X X 0 0 0 Abigail Silverman Trustee 1 0 X 0 0 0 Rachael Stewart Trustee 1 0 X 0 0 0 Kenneth Oif Trustee 1 0 X 0 0 0 Janet Keane CFO 40 0 X 120832 0 3246 Leah Spector Principal 40 0 X 158065 0 49365 Jerry Isaak-Shapiro Head of School 40 0 X 402100 0 54779 Malka Weil Judaics Instructor 40 0 X 124680 0 16927 805677 0 124317 4 0 1 0 John G Johnson Construction Co 1284 Riverbed Street Cleveland OH 44113 Construction for Renovation 1685636 Bialosky Partners Architects 6555 Carnegie Ave Unit 200 Cleveland OH 441034619 Architect- renovation 542309 2 543425 0 123269 0 361357 4421556 67169 5449607 Tuition and Fees 611110 4434800 4434800 0 0 0 0 0 0 4434800 148748 0 0 148748 0 0 0 0 0 0 0 0 7890 0 0 0 7890 0 7890 0 0 7890 703988 0 578540 0 125448 0 125448 0 0 125448 174068 123269 79837 94231 0 94231 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous Other Income 236118 400 400 0 0 0 0 0 0 400 10261124 4435200 0 376317 0 0 1169820 1169820 0 0 0 0 633672 0 633672 0 0 0 0 0 3691134 3495259 46268 149607 192547 151070 33997 7480 352324 295502 47201 9621 274164 228860 36108 9196 0 0 0 0 4553 0 4553 0 20255 0 20255 0 0 0 0 0 0 0 0 0 0 0 2482 0 2482 0 47047 0 46263 784 43708 8726 34982 0 58437 10278 48159 0 0 0 0 0 499782 466047 33735 0 0 0 0 0 0 0 0 0 19731 19731 0 0 15290 0 15290 0 0 0 0 0 202285 201396 889 0 18048 0 18048 0 Bad Debt Expense 406 406 0 0 Auxiliary Services 216338 216338 0 0 Class Trips 220204 220204 0 0 Educational Programming 360889 336368 12384 12137 3460 3460 0 0 8046576 6823465 1034286 188825 98 444 0 0 8478006 6834777 177711 226774 0 0 0 0 0 0 0 0 79522 104484 6076007 1339208 2501393 4736799 11218498 15109793 0 0 0 0 0 0 616169 651669 23071397 27664740 3026534 2792317 0 0 280470 236370 0 0 0 0 0 0 1055000 2725000 172000 150500 63846 76862 4597850 5981049 X 1705114 3344820 1481892 3050908 15286541 15287963 18473547 21683691 23071397 27664740 X 2214548 718434 0 0 0 277162 X 0 1 X 1 0 X 11802380 3629737 992623 720166 0 0 15704574 7253482 3529195 1572160 552457 0 0 11802380 3845886 3769778 -76025 286157 0 0 7253482 3409607 569190 12703 145614 0 0 3845886 2578523 531445 414990 115351 0 0 3409607 0.168 0.75 0.082 1 0 0 0 0 0 0 0 0 0 3928652 321519 3607133 0 989077 942387 46690 0 1158278 75302 1082976 4736799 0 Capital lease obligation 56438 Deferred Compensation Liability 457(f) 20424 76862 X 9889575 718434 0 0 79837 798271 9091304 0 1169820 1169820 10261124 6956593 0 0 0 79837 79837 6876756 0 1169820 1169820 8046576 Schedule D, Part V, Line 4 Endowment funds are used as investments to provide income to supplement various program expenses according to the criteria of each fund. The uses include scholarship funding, Judaic and Hebrew Immersion programming, teacher salary augmentation, library resources, performing arts and after-school athletics, and subsidizing the grade eight class to Israel, as well as general unrestricted operating expenses as designated by the Board of Trustees and the Endowment Committee. Schedule D, Part X, Line 2 The Internal Revenue Service has ruled that the School qualifies under Section 501(c)(3) of the Internal Revenue Code and is, therefore, not subject to tax under present federal income tax laws. The School's income tax filings are subject to audit by various taxing authorities. In evaluating the School's activities, management believes its position of tax-exempt status is based on current facts and circumstances and there have been no uncertain positions taken related to recording income taxes. Management has assessed that there are no activities unrelated to the purpose of the School and therefore no tax is to be recognized. It is the policy of the School to include in management and general expenses penalties and interest assessed by income taxing authorities. There are no penalties or interest from taxing authorities included in management and general expenses for the years ended June 30, 2018 or 2017. Schedule D, Part XI, Line 2d Fundraising expenses ($79,837) are included on the audited financial statements as a functional expense and not a contra-revenue. Schedule D, Part XI, Line 4b Tuition Assistance is recorded on the audited financial statements as a contra-revenue and not a functional expense ($1,169,820). Schedule D, Part XII, Line 2d Fundraising expenses are included on the audited financial statements as an expense and not a contra-revenue. Schedule D, Part XII, Line 4b Tuition Assistance is recorded on the audited financial statements as a contra-revenue and not an expense ($1,169,820). 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 policy is sent to the local newspapers at least annually. Schedule E, Part I, Line 6 The School receives an allocation of funds from the State of Ohio under the Auxiliary Services program. The purpose of these funds is to provide pupils attending the non-public schools with certain materials and auxiliary services made routinely available to students in public schools. The School also received funds from the State of Ohio Administrative Cost Reimbursement and for the lunch program, which is based upon student need. Auction Benefit 273335 121869 151466 1800 0 1000 42506 0 29618 Golf Outing 24002 1400 22602 0 0 4000 199 0 714 0 297337 123269 174068 1800 0 5000 42705 0 30332 79837 94231 1 Tuition Assistance 175 1169820 0 Schedule I, Part I, Line 2 All disbursements made by the School in furtherance of its exempt programs are made to individuals receiving scholarship, financial aid (tuition assistance), and grants based upon specific qualifications per guidelines established by the School. The tuition assistance is credited to each student's account. No cash payments are ever distributed by the School to the families. Should a student withdraw from the School during the year, the tuition and tuition assistance are pro-rated. Refunds are not given for tuition assistance. X 1 1 X X X 0 1 0 0 0 0 0 0 0 Jerry Isaak-Shapiro Head of School 352100 0 50000 0 0 0 24070 0 30709 0 456879 0 0 0 Leah Spector Principal 158065 0 0 0 0 0 4883 0 44482 0 207430 0 0 0 Schedule J, Part I, Line 1a A Head of School Discretionary Spending Account is set up to be funded by individual donations only. This is an endowment account and is subject to the endowment rules and regulations of the school. 4.75% of the earnings are eligible to be spent by the Head of the School. The account generally has less than $2,000 and is used for educational expenses for the school which were not previously budgeted. Schedule J, Part I, Line 4 A 457 (f) retirement plan was set up in the 2017 tax year for the benefit of the Head of School. This plan requires the School to fund $18,000 to the account annually until the Head of School's employment contract expires. X 3 3980 FMV X 6785 FMV X Electronics 42 14038 FMV X Dining and Entertainment 185 42366 FMV 0 0 1 0 Form 990, Part VI, Section A, Line 2 Several of the Board members have "family relationships" - Nick and Carol Federico; Peter and Aliki Rzepka, Ian and Gloria Abrams Form 990, Part VI, Section A, Line 6 The Code of Regulations (section 3.1) defines "members" as (i) Each parent or guardian having custody of a student then enrolled at 'The School', (ii) All persons who have served as trustee or officer of 'The School' within the immediate preceding three years, (iii) All Honorary Life Trustees; (iv) All persons then employed by 'The School'. Form 990, Part VI, Section A, Line 7a Members (Trustees) vote on a slate of Trustees at the Annual Meeting. If a member obtains a designated number of signatures,(s)he may add another name to be nominated. Form 990, Part VI, Section A, Line 7b Any changes in the Code of Regulations must be approved by Members. Form 990, Part VI, Section B, Line 11b The Board of Trustees is notified that a public disclosure copy of the form 990 is available to all Board members for their review before filing, upon request. The 990 is also distributed to the Officers and Administrative Committee of the School prior to filing. Schedule B, which reflects contributor information and is not required to be publicly disclosed, is omitted from the copy distributed in order to maintain donor confidentiality. Form 990, Part VI, Section B, Line 12c A questionnaire is distributed to each Board member annually which asks if they have any such relationship which might indicate a conflict of interest . This list is reviewed by a Staff member for the Board to determine any potential conflicts. Board members are required by the Code of Conduct at each monthly meeting to recuse themselves from any vote which may relate to an area where a conflict of interest arises. Form 990, Part VI, Section B, Line 15 The President of the Board of Trustees gathered compensation data from national and local organizations, reviewed the data with a committee of past presidents, and then negotiated the compensation packet for the renewal of the Head of School's contract. This was completed in 2016. Form 990, Part VI, Section C, Line 19 The School makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Change in unfunded pension liability