KADIMA HEBREW ACADEMY: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- KADIMA HEBREW ACADEMY (EIN 95-3190850)
- Tax period
- 2016-09-01 to 2017-08-31
- Filed
- 2018-07-12
- IRS object ID
- 201801939349301145
- Schema version
- 2016v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-07-12T16:06:20-05:00 | ReturnTs |
| Tax Period End | 2017-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 N LAKE AVE SUITE 900 | AddressLine1Txt |
| City | PASADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953190850 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KADIMA HEBREW ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KADI | BusinessNameControlTxt |
| Phone | 8183460849 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7011 SHOUP AVE | AddressLine1Txt |
| City | WEST HILLS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91307 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRAN AMKRAUT | PersonNm |
| Person Title | BOARD PRESIDENT | PersonTitleTxt |
| Phone | 8183460849 | PhoneNum |
| Signature | 2018-07-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAREN LO | PreparerPersonNm |
| PTIN | P01319083 | PTIN |
| Phone | 6267933600 | PhoneNum |
| Preparation | 2018-07-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KADIMA DAY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | FRAN AMKRAUT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7011 SHOUP AVE | AddressLine1Txt |
| City | WEST HILLS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91307 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,680,951 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.KADIMADAYSCHOOL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | EDUCATIONAL ORGANIZATION DEDICATED TO JUDAIC AND GENERAL STUDIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 116 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $802,332 | PYContributionsGrantsAmt |
| CY Contributions Grants | $815,061 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,230,421 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,619,511 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21 | PYInvestmentIncomeAmt |
| CY Investment Income | $304 | CYInvestmentIncomeAmt |
| PY Other Revenue | $320,382 | PYOtherRevenueAmt |
| CY Other Revenue | $203,636 | CYOtherRevenueAmt |
| PY Total Revenue | $7,353,156 | PYTotalRevenueAmt |
| CY Total Revenue | $6,638,512 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,188,058 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,059,031 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,486,834 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,954,206 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $192,354 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,782,013 | PYOtherExpensesAmt |
| CY Other Expenses | $1,723,932 | CYOtherExpensesAmt |
| PY Total Expenses | $7,456,905 | PYTotalExpensesAmt |
| CY Total Expenses | $6,737,169 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$103,749 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$98,657 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,606,487 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,662,445 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,034,173 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,188,788 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$1,427,686 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,526,343 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,661,790 | ExpenseAmt |
| Grant | $2,059,031 | GrantAmt |
| Revenue | $5,769,750 | RevenueAmt |
| Desc | 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. 243 STUDENTS WERE ENROLLED IN 2016-17: 87 IN ECEC; 108 IN ELEMENTARY; AND 48 IN MIDDLE SCHOOL. | Desc |
| Total Program Service Expenses | $5,661,790 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 116 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARNOLD RUDNICK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8183460849 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7011 SHOUP AVE | AddressLine1Txt |
| City | WEST HILLS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91307 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| LARRY WINDERMAN | |||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FRAN AMKRAUT | |||||||
| EXECUTIVE VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| EMILI TZROR | |||||||
| VICE PRESIDENT FINANCE | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL COHN | |||||||
| VICE PRESIDENT FINANCE (TO 6/2017) | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BEN SOIFER | |||||||
| VICE PRESIDENT TRUSTEES | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHARLENE BLAU | |||||||
| VICE PRESIDENT DEVELOPMENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL WILSON | |||||||
| SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RABBI JAY STREAR | |||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEN ADELBERG | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TZVIKA DINER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAWN EVENHAIM | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFFREY FISCHER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AMI FRIDMAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAELA FRIDMAN | |||||||
| PTO CO-PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREA HARRIS | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SIVAN KOBI | |||||||
| PTO CO-PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| JACKIE LOUK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATHY LYNN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CARMELA ROTTER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHARONE SINAI | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GREGORY KOVACS | |||||||
| HEAD OF SCHOOL | 40.00 | Yes (X) | $176,776 | $0 | $10,515 | ||
| KRISTI COMBS | |||||||
| PRINCIPAL (THRU 6/2017) | 40.00 | $146,183 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $322,959 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $10,515 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ANDRES GUEVARA | |||||
| 37519 LASKER AVE | PALMDALE | CA | 93550 | CATERED HOT LUNCHES | $150,440 |
| PERY CONSULTING GROUP | |||||
| 6520 PLATT AVENUE 548 | WEST HILLS | CA | 91307 | FINANCE CONSULTING SERVICES | $148,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $306,217 | FundraisingAmt |
| All Other Contributions | $508,844 | AllOtherContributionsAmt |
| Total Contributions | $815,061 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION & FEES | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $5,619,511 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,619,511 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,619,511 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $304 | TotalRevenueColumnAmt |
| Exclusion | $304 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $85,836 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $85,836 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $85,836 | TotalRevenueColumnAmt |
| Exclusion | $85,836 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $10,000 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $306,217 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $42,439 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$32,439 | TotalRevenueColumnAmt |
| Exclusion | -$32,439 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CAFETERIA | 900099 | $118,571 | $118,571 |
| OTHER INCOME | 900099 | $31,668 | $31,668 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $150,239 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,638,512 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,769,750 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $53,701 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,059,031 | TotalAmt |
| Program Services | $2,059,031 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,779 | TotalAmt |
| Program Services | $66,853 | ProgramServicesAmt |
| Management And General | $125,857 | ManagementAndGeneralAmt |
| Fundraising | $30,069 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,210,323 | TotalAmt |
| Program Services | $1,730,285 | ProgramServicesAmt |
| Management And General | $391,130 | ManagementAndGeneralAmt |
| Fundraising | $88,908 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $275,343 | TotalAmt |
| Program Services | $208,627 | ProgramServicesAmt |
| Management And General | $54,256 | ManagementAndGeneralAmt |
| Fundraising | $12,460 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,761 | TotalAmt |
| Program Services | $182,011 | ProgramServicesAmt |
| Management And General | $51,831 | ManagementAndGeneralAmt |
| Fundraising | $11,919 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,610 | TotalAmt |
| Program Services | $101,914 | ProgramServicesAmt |
| Management And General | $29,022 | ManagementAndGeneralAmt |
| Fundraising | $6,674 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,486 | TotalAmt |
| Program Services | $84,048 | ProgramServicesAmt |
| Management And General | $23,934 | ManagementAndGeneralAmt |
| Fundraising | $5,504 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,503 | TotalAmt |
| Program Services | $28,516 | ProgramServicesAmt |
| Management And General | $8,120 | ManagementAndGeneralAmt |
| Fundraising | $1,867 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,618 | TotalAmt |
| Program Services | $61,929 | ProgramServicesAmt |
| Management And General | $17,635 | ManagementAndGeneralAmt |
| Fundraising | $4,054 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,179 | TotalAmt |
| Program Services | $34,200 | ProgramServicesAmt |
| Management And General | $9,739 | ManagementAndGeneralAmt |
| Fundraising | $2,240 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $238,100 | TotalAmt |
| Program Services | $176,337 | ProgramServicesAmt |
| Management And General | $50,216 | ManagementAndGeneralAmt |
| Fundraising | $11,547 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,981 | TotalAmt |
| Program Services | $300,104 | ProgramServicesAmt |
| Management And General | $46,877 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,016 | TotalAmt |
| Program Services | $158,500 | ProgramServicesAmt |
| Management And General | $45,136 | ManagementAndGeneralAmt |
| Fundraising | $10,380 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,806 | TotalAmt |
| Program Services | $29,480 | ProgramServicesAmt |
| Management And General | $8,395 | ManagementAndGeneralAmt |
| Fundraising | $1,931 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD PROGRAM | $187,346 | $187,346 | ||
| EDUCATIONAL SUPPLIES & | $179,296 | $179,296 | ||
| MISCELLANEOUS EXPENSES | $98,991 | $73,313 | $20,877 | $4,801 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,737,169 | TotalAmt |
| Program Services | $5,661,790 | ProgramServicesAmt |
| Management And General | $883,025 | ManagementAndGeneralAmt |
| Fundraising | $192,354 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,754 | BOYAmt |
| EOY | $188,399 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,997 | BOYAmt |
| EOY | $442,349 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,600 | BOYAmt |
| EOY | $58,739 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,006 | BOYAmt |
| EOY | $161,842 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,168,451 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,388,905 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,988,418 | BOYAmt |
| EOY | $11,779,546 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,439 | BOYAmt |
| EOY | $4,440 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,273 | BOYAmt |
| EOY | $27,130 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,606,487 | BOYAmt |
| EOY | $12,662,445 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,504 | BOYAmt |
| EOY | $263,485 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,193,270 | BOYAmt |
| EOY | $1,025,905 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,085,000 | BOYAmt |
| EOY | $7,985,000 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,714,399 | BOYAmt |
| EOY | $4,314,399 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750,000 | BOYAmt |
| EOY | $599,999 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,034,173 | BOYAmt |
| EOY | $14,188,788 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,798,122 | BOYAmt |
| EOY | -$1,973,131 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $370,436 | BOYAmt |
| EOY | $446,788 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,427,686 | BOYAmt |
| EOY | -$1,526,343 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,606,487 | BOYAmt |
| EOY | $12,662,445 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$98,657 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,350,595 | OtherCostOrOtherBasisAmt |
| Book Value | $7,350,595 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,603,970 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,175,019 | DepreciationAmt |
| Book Value | $4,428,951 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,213,886 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,213,886 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,779,546 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,759,978 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$1,878,534 | OtherRevenueAmt |
| Revenue Not Reported | -$1,878,534 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,638,512 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,638,512 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,858,635 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,858,635 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,878,534 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,878,534 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,737,169 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID -2,059,031. DONATED INTEREST 180,497. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FINANCIAL AID 2,059,031. DONATED INTEREST -180,497. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PUBLICIZES ITS POLICY THROUGH ENROLLMENT PACKETS AND HANDBOOKS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL GALA | Event1Nm |
| Gross Receipts Event1 | $316,217 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $306,217 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $10,000 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $9,094 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $16,468 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $3,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $13,877 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $316,217 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $306,217 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $10,000 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $9,094 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $16,468 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,000 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $13,877 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $42,439 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$32,439 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | TUITION ASSISTANCE | GrantTypeTxt |
| Recipient | 218 | RecipientCnt |
| Cash Grant | $2,059,031 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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 TARGETEDRECRUITMENT 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGORY KOVACS | PersonNm |
| Title | HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $176,776 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $10,515 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $187,291 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CITY OF LOS ANGELES | ||||||||
| A | 956000735 | 544358P65 | 2005-09-07 | $7,300,000 | BUILDING PURCHASE/RENOVATION | 0 | 0 | 0 |
| CITY OF LOS ANGELES | ||||||||
| B | 956000735 | NONEAVAIL | 2005-09-07 | $2,000,000 | BUILDING PURCHASE/RENOVATION | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|
| A | $1,315,000 | $7,300,000 | $201,000 | $7,099,000 | 2005 | 0 | 0 | Yes (1) | Yes (1) |
| B | $2,000,000 | $2,000,000 | 2005 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
| B | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| SHARON EVENHAIM | |||||||
| OFFICER | OPERATING FUNDS ADVANCED TO ORGANIZATION | Yes (X) | $4,311,049 | $4,311,049 | 0 | Yes (1) | 0 |
| RON EVENHAIM | |||||||
| RELATIVE OF BOARD MEMBER | OPERATING FUNDS ADVANCED TO ORGANIZATION | Yes (X) | $200,000 | $3,350 | 0 | Yes (1) | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $4,314,399 | TotalBalanceDueAmt |
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $279,833 | CashGrantAmt |
| Type Of Assistance | TUITION ASSISTANCE | TypeOfAssistanceTxt |
| Assistance Purpose | TUITION ASSISTANCE | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 B, LINE 11B | THE 990 IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL 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 2C: | NO CHANGE IN THE OVERSIGHT PROCESS IN THE CURRENT YEAR. |