2016-01-28T03:04:49-06:00 2015-06-30 521511275 RAFFA PC 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2014-07-01 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 2016-01-28 1 FRANK H SMITH P00639053 2028225000 2016-01-27 2014 2016-04-25 22:37:26Z JULIA HOOVER 1901 E JEFFERSON STREET ROCKVILLE MD 20852 48463930 0 X WWW.CESJDS.ORG X 1965 MD SEE PART III, LINE 4A. 24 24 350 180 0 0 2611355 2920932 26267694 26514172 1457410 823727 2254 35006 30338713 30293837 4618130 4992330 0 0 18922689 19171118 0 0 778815 6075465 6994228 29616284 31157676 722429 -863839 63241974 58289288 7997023 4631046 55244951 53658242 X CESJDS IS A KINDERGARTEN THROUGH 12TH GRADE INDEPENDENT DAY SCHOOL THAT DELIVERS AN EXEMPLARY AND INSPIRING 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 26875214 4992330 26514172 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). 26875214 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 61 0 1 350 1 0 0 0 0 0 0 0 0 0 0 X 24 24 1 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 RICH HANDLOFF PRESIDENT 2.00 X X 0 0 0 MONICA ABRAMS VICE PRESIDENT 2.00 X X 0 0 0 DAN MENDELSON VICE PRESIDENT 2.00 X X 0 0 0 DANIEL ABRAMOWITZ TREASURER 2.00 X X 0 0 0 JASON SCHWARTZ SECRETARY 2.00 X X 0 0 0 MELISSA ARKING DIRECTOR 2.00 X 0 0 0 COREY CINES DIRECTOR 2.00 X 0 0 0 MELISSA GOLDMAN DAVIDSON DIRECTOR 2.00 X 0 0 0 AMY DOBERMAN DIRECTOR 2.00 X 0 0 0 DAVID FARBER DIRECTOR 2.00 X 0 0 0 YAEL SEPTEE KANE DIRECTOR 2.00 X 0 0 0 JOCELYN KRIFCHER DIRECTOR 2.00 X 0 0 0 JON LERNER DIRECTOR 2.00 X 0 0 0 MELANIE LUBIN DIRECTOR 2.00 X 0 0 0 LYNN MORGAN DIRECTOR 2.00 X 0 0 0 JILL MYERS DIRECTOR 2.00 X 0 0 0 NICOLE NYDISH 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 DANIEL SIMPKINS DIRECTOR 2.00 X 0 0 0 MATTHEW WEINBERG DIRECTOR 2.00 X 0 0 0 NANCY HAMBURGER PAST PRESIDENT 2.00 X 0 0 0 DANNY KRIFCHER PAST PRESIDENT 2.00 X 0 0 0 DAVID TOPOL PAST PRESIDENT 2.00 X 0 0 0 RABBI MITCH MALKUS HEAD OF SCHOOL 40.00 X 286333 0 137687 JULIA HOOVER CHIEF FINANCIAL OFFICER 40.00 X 168162 0 22484 ROSLYN LANDY DEAN OF STUDENTS 40.00 X 166213 0 30604 SHARON ROLL DEVELOPMENT DIRECTOR 40.00 X 134915 0 11428 LENORE LAYMAN DIR. EDUCATIONAL SUPPORT SERVICES 40.00 X 119673 0 34989 VIRGINIA THORNTON DIRECTOR OF INSTRUCTIONAL 40.00 X 117014 0 15635 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 40.00 X 102755 0 3056 SUSAN BRINN SIEGEL FORMER CFO/COO/AHOS 40.00 X 140938 0 24047 1236003 0 279930 21 1 1 0 COUGHLIN TRANSPORTATION 8311 SNOUFFER SCHOOL ROAD GAITHERSBURG MD 20879 BUS TRANSPORTATION 588660 DSR INC 921 MERCANTILE DRIVE HANOVER MD 21076 IT SUPPORT 436382 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 BUILDING MAINTENANCE 357719 DATAPRISE INC PO BOX 62550 BALTIMORE MD 212642550 IT SUPPORT 347192 SECTEK INC 1930 ISAAC NEWTON SQUARE 100 RESTON VA 20190 GUARD SERVICES 160796 8 479456 2441476 130355 2920932 TUITION 900099 25578136 25578136 FOOD SERVICE 900099 572215 572215 TRANSPORTATION 900099 202320 202320 SUMMER/OTHER PROGRAMS 900099 143681 143681 APPLICATION FEES 900099 16300 16300 1520 1520 26514172 731760 731760 18262060 18170093 91967 91967 91967 MISCELLANEOUS INCOME 900099 33934 33934 GAIN ON ASSET DISPOSAL 900099 672 672 RETURNED CHECK CHARGES 900099 400 400 35006 30293837 26514172 0 858733 4992330 4992330 625271 432169 193102 15578463 13376198 1858334 343931 957182 823062 112675 21445 878758 738143 119257 21358 1131444 964516 143147 23781 21003 21003 52530 52530 108922 108922 670200 238580 220258 211362 261925 126008 135917 187281 186224 1057 250767 214719 36048 1663040 1550286 105148 7606 127750 121588 6162 56633 56633 1344154 1298307 40029 5818 94500 91381 2741 378 STUDENT MAT. & ED. 1423218 1423218 BUS TRANSPORTATION 458751 458751 FOOD SERVICE 273554 273554 31157676 26875214 3503647 778815 36268 680 16114388 12730714 1780543 1048029 149694 310724 119071 156342 30667366 18935605 12080231 11731761 28453449 28012048 138472 102857 4369858 4196133 63241974 58289288 1631019 1658023 2403749 2343920 3336689 0 625566 629103 7997023 4631046 X 27513216 27198205 14213357 12828589 13518378 13631448 55244951 53658242 63241974 58289288 -863839 -722870 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18256830 112965 -55207 547000 100809 67584 17599195 16754127 94686 2006481 523000 11997 63467 18256830 15611730 438204 1271274 489000 20687 57394 16754127 16746932 146859 -727389 466000 23282 65390 15611730 14695248 302906 2477053 462000 13552 252723 16746932 0.77460 0.22550 0 0 23452181 12611086 10841095 7215185 6324519 890666 11731761 FACILITY CONTRIBUTION RECEIVABLE 4194148 OTHER RECEIVABLES 1985 4196133 FAMILY ENROLLMENT DEPOSIT 317260 DEFERRED RENT 311843 629103 X 24469715 -722870 -722870 25192585 108922 4992330 5101252 30293837 26056424 0 26056424 108922 4992330 5101252 31157676 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 4,992,330. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS NETTED AGAINST TUITION REVENUE 4,992,330. 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 440 4920830 FMV TUITION SUBSIDIES TO STUDENTS EDUCATIONAL TRAVEL GRANTS 16 71500 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 X X X 0 0 0 0 0 0 0 1 0 RABBI MITCH MALKUS HEAD OF SCHOOL 241223 0 0 0 45110 0 13325 0 124362 0 424020 0 0 0 JULIA HOOVER CHIEF FINANCIAL OFFICER 153162 0 15000 0 0 0 13453 0 9031 0 190646 0 0 0 ROSLYN LANDY DEAN OF STUDENTS 166213 0 0 0 0 0 13297 0 17307 0 196817 0 0 0 LENORE LAYMAN DIR. EDUCATIONAL SUPPORT SERVICES 119673 0 0 0 0 0 9574 0 25415 0 154662 0 0 0 SUSAN BRINN SIEGEL FORMER CFO/COO/AHOS 140938 0 0 0 0 0 11275 0 12772 0 164985 0 0 0 PART I, LINE 7 DURING THE YEAR ENDED JUNE 30, 2015, CESJDS HAS AWARDED BONUSES TO CERTAIN EMPLOYEES AS OF DECEMBER 31, 2014 AND IN ACCORDANCE WITH THE INSTRUCTIONS FOR THE FEDERAL FORM 990 AND ITS RELATED SCHEDULES, THESE AMOUNTS HAVE BEEN REPORTED. HOWEVER, PLEASE NOTE THAT SUBSEQUENT TO OUR YEAR END THIS PRACTICE HAS BEEN DISCONTINUED. RABBI MITCH MALKUS HEAD OF SCHOOL 45110 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD PMM COMPANIES STEVE LUSTIG, FORMER SECRETARY, OWNS 50% OF PMM COMPANIES. 357719 BUILDING MAINTENANCE SERVICES PAID BY THE SCHOOL TO PMM COMPANIES, IN WHICH STEVE LUSTIG HAS CO-OWNERSHIP INTEREST IN THE COMPANY 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 19 130355 FMV 0 0 1 PART I, LINE 32B: CESJDS HAS A BROKERAGE ACCOUNT TO FACILITATE THE SALE OF DONATED STOCK. FORM 990, PART VI, SECTION A, LINE 2 JOCELYN KRIFCHER, DIRECTOR, AND DANNY KRIFCHER, PAST PRESIDENT, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 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, 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.