2019-05-13T09:57:19-05:00 2018-06-30 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2017-07-01 520961920 CHARLES E SMITH JEWISH DAY SCHOOL OF GREATER WASHINGTON INC CHAR 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 JULIA HOOVER CHIEF FINANCIAL OFFICER 3018811400 2019-05-13 1 FRANK H SMITH P00639053 2022274000 2019-05-13 47.19.127.190 2019-05-13 09:57:16 ED P 7BC57F4531FC263EFBAD1B154D04888B74F27DDF 570ED48B5F8CC28C01C0C8DF3D35B6F95E5F8C55 2017 2019-02-21 02:37:17Z JULIA HOOVER 1901 E JEFFERSON STREET ROCKVILLE MD 20852 40848619 0 X WWW.CESJDS.ORG X 1965 MD SEE PART III, LINE 4A. 17 17 349 100 0 1195 4256544 3613045 27197924 28204899 2049836 2234465 107701 68349 33612005 34120758 5800729 6281567 0 0 21407810 20764444 0 0 444940 6684304 6694391 33892843 33740402 -280838 380356 66530083 66838078 4436265 4591720 62093818 62246358 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 28931520 6281567 28204899 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 1,000 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). 28931520 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 89 0 1 349 1 1 1 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X JULIA HOOVER 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 DAN MENDELSON PRESIDENT 2.00 X X 0 0 0 YAEL SEPTEE KANE VICE PRESIDENT 2.00 X X 0 0 0 DAN SIMPKINS VICE PRESIDENT 2.00 X X 0 0 0 STUART BASSIN TREASURER 2.00 X X 0 0 0 MELANIE LUBIN SECRETARY 2.00 X X 0 0 0 MELISSA GOLDMAN DAVIDSON DIRECTOR 2.00 X 0 0 0 HELENE DROBENARE-HORWITZ DIRECTOR 2.00 X 0 0 0 ADAM DUCKER DIRECTOR 2.00 X 0 0 0 ORIT FRENKEL DIRECTOR 2.00 X 0 0 0 ROB GRANADER DIRECTOR 2.00 X 0 0 0 AYALA NURIELY KIMEL DIRECTOR 2.00 X 0 0 0 JOCELYN KRIFCHER DIRECTOR 2.00 X 0 0 0 BRIAN LISS DIRECTOR 2.00 X 0 0 0 STACY MENSH SCHLACTUS DIRECTOR 2.00 X 0 0 0 MARCY SCHWAB DIRECTOR 2.00 X 0 0 0 JENNIFER SCHWARTZ DIRECTOR 2.00 X 0 0 0 RICH HANDLOFF PAST PRESIDENT 2.00 X 0 0 0 RABBI MITCH MALKUS HEAD OF SCHOOL 40.00 X 425582 0 37534 JULIA HOOVER CHIEF FINANCIAL OFFICER 40.00 X 173860 0 18603 MARC LINDNER ASSOCIATE HOS/UPPER SCHOOL PRINCIPAL 40.00 X 273377 0 18759 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 40.00 X 169928 0 16081 ROSLYN LANDY DEAN OF STUDENTS 40.00 X 168261 0 22227 SHARON METRO DEVELOPMENT DIRECTOR 40.00 X 140192 0 13090 KIMBERLY AGZIGIAN UPPER SCHOOL SCIENCE TEACH 40.00 X 133532 0 16355 ISRAEL MOSKOWITZ DIRECTOR OF FACILITIES 40.00 X 131199 0 15788 ORNA SIEGEL DIR. OF ENROLLMENT & TUITION ASSIST. 40.00 X 127152 0 10153 VIRGINIA THORNTON DIRECTOR OF INSTRUCTIONAL TECHNOLOGY 40.00 X 123964 0 9836 1867047 0 178426 21 0 1 0 COUGHLIN TRANSPORTATION 7961 QUEENAIR DRIVE GAITHERSBURG MD 20879 BUS TRANSPORTATION 578698 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 CLEANING & MAINTENANCE SERVICES 369698 DATAPRISE INC 1250 CONNECTICUT AVENUE WASHINGTON DC 20036 IT CONSULTING SERVICES 332781 SECURITAS SECURITY SERVICES USA INC PO BOX 403412 ATLANTA GA 30384 SECURITY SERVICES 189062 JDC LANDSCAPING SERVICES 14122 PATTERSON FARM COURT GLENELG MD 21737 LANDSCAPING SERVICES 118389 5 442190 3170855 1031095 3613045 TUITION 900099 27457971 27457971 FOOD SERVICE 900099 433861 433861 TRANSPORTATION 900099 193184 193184 SUMMER/OTHER PROGRAMS 900099 99446 99446 APPLICATION FEES 900099 20400 20400 37 37 28204899 1007831 1007831 7954495 6727861 1226634 1226634 1226634 SUBLEASE INCOME 532000 59305 59305 OTHER INCOME 900099 7944 7944 REFUNDS/REIMBURSEMENTS 900099 1100 1100 68349 34120758 28204899 0 2302814 6281567 6281567 1373566 1175611 197955 15716144 13051886 2352624 311634 1023121 690351 306673 26097 1475289 1003618 435886 35785 1176324 1176324 19639 19639 130780 130780 119297 119297 44736 44736 154171 80702 21234 52235 251197 21848 229349 105299 105299 1732014 1669888 54287 7839 8275 1479 2035 4761 188118 188118 1480700 1403497 70614 6589 29730 29730 STUDENT MAT. & ED. 1474603 1474603 BUS TRANSPORTATION 539526 539526 FOOD SERVICE 241323 241323 PTA COSTS 149188 149188 25795 25795 33740402 28931520 4363942 444940 37254 21308 8988649 8681210 8128774 6182660 54056 104090 271236 290607 31774578 21117855 11669779 10656723 33266231 36871903 57468 41697 4056636 3987880 66530083 66838078 1977974 1953616 1902602 2099249 555689 538855 4436265 4591720 X 26137909 25761627 11448124 11358842 24507785 25125889 62093818 62246358 66530083 66838078 380356 -227816 0 X 0 1 X 1 0 X 29015553 929754 1207406 563000 107651 90530 30391532 25926914 1660914 2384124 564000 319015 73384 29015553 17599680 9438423 -390542 557000 96667 66980 25926914 18256829 113070 -55207 547000 100808 67204 17599680 16754127 94686 2006481 523000 11997 63468 18256829 0.01700 0.82670 0.15630 0 0 24948649 15469222 9479427 6825929 5648633 1177296 10656723 FACILITY CONTRIBUTION RECEIVABLE 3987880 3987880 FAMILY ENROLLMENT DEPOSIT 290738 DEFERRED RENT 248117 538855 X 27492078 -227816 -227816 27719894 119297 6281567 6400864 34120758 27339538 0 27339538 119297 6281567 6400864 33740402 PART V, LINE 4: THESE ENDOWMENTS ARE EARMARKED FOR SCHOLARSHIP AND SPECIAL DESIGNATION BY THE DONOR. PART X, LINE 2: MANAGEMENT OF CESJDS BELIEVES THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAXES IN ITS FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS NETTED AGAINST TUITION REVENUE 6,281,567. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS NETTED AGAINST TUITION REVENUE 6,281,567. 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 BALTIMORE SUN. SCHEDULE E, PART I, LINE 4 CESJDS DOES NOT KEEP RECORDS OF THE RACIAL COMPOSITION OF STUDENTS. 1 TUITION ASSISTANCE 448 6207234 FMV TUITION SUBSIDIES TO STUDENTS EDUCATIONAL TRAVEL GRANTS 22 74333 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 1 1 X X X X 0 0 0 0 0 0 0 0 0 RABBI MITCH MALKUS HEAD OF SCHOOL 250749 0 0 0 174833 0 28901 0 8633 0 463116 0 0 0 JULIA HOOVER CHIEF FINANCIAL OFFICER 173331 0 0 0 529 0 14238 0 4365 0 192463 0 0 0 MARC LINDNER ASSOCIATE HOS/UPPER SCHOOL PRINCIPAL 238472 0 0 0 34905 0 10250 0 8509 0 292136 0 0 0 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 93188 0 0 0 76740 0 11716 0 4365 0 186009 0 0 0 ROSLYN LANDY DEAN OF STUDENTS 163523 0 0 0 4738 0 14065 0 8162 0 190488 0 0 0 SHARON METRO DEVELOPMENT DIRECTOR 139663 0 0 0 529 0 11341 0 1749 0 153282 0 0 0 PART I, LINE 1A DURING 2017, MATTHEW BELLAS, LOWER SCHOOL PRINCIPAL, AND RABBI MITCH MALKUS, HEAD OF SCHOOL, RECEIVED PARSONAGE. THE TOTAL VALUE OF PARSONAGE WAS LISTED AS REPORTABLE COMPENSATION IN 2017. RABBI MITCH MALKUS HEAD OF SCHOOL 66760 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD MARC LINDNER ASSOCIATE HOS/UPPER SCHOOL PRINCIPAL 36120 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 29963 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD PMM COMPANIES STEVE LUSTIG, FORMER SECRETARY, OWNS 50% OF PMM COMPANIES. 391939 BUILDING MAINTENANCE SERVICES PAID BY THE SCHOOL TO PMM COMPANIES, IN WHICH STEVE LUSTIG HAS CO-OWNERSHIP INTEREST IN PMM COMPANIES AND WHO HAS BEEN PROVIDING SUCH SERVICES SINCE BEFORE THE CO-OWNER BECAME A BOARD MEMBER. THIS CONTRACT IS AWARDED THROUGH A COMPETITIVE BIDDING PROCESS. 0 X 35 1031095 FMV 0 0 0 PART I, COLUMN (B): THIS AMOUNT REPRESENTS THE NUMBER OF CONTRIBUTIONS OF DONATED STOCK. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FEDERAL FORM 990 IS POSTED TO A SECURED PORTAL FOR REVIEW BY THE FULL BOARD OF DIRECTORS FOR 48 HOURS 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 OR A 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 ASSISTANT HEAD OF SCHOOL AND UPPER LEVEL ADMINISTRATORS IS SET BY THE HEAD OF SCHOOL IN CONSULTATION AS APPROPRIATE WITH THE ASSISTANT HEAD OF SCHOOL, BASED ON RESEARCH OF COMPENSATION FOR SIMILAR POSITIONS AT COMPARABLE SCHOOLS AND NONPROFIT ORGANIZATIONS. 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 AND CAN BE FOUND ON WWW.GUIDESTAR.ORG.