STRATEGY STUDIO / PUBLIC DATA EXPLORER

COLUMBUS TORAH SCHOOL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
COLUMBUS TORAH SCHOOL (EIN 31-4428025)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-05-16
IRS object ID
201631379349302958
Schema version
2014v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2016-05-16T10:02:22-05:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341897225PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HILL BARTH & KING LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1226 N FIFTH STREET SUITE 500AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43215ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN314428025EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS TORAH ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOLUBusinessNameControlTxt
Phone6148640299PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1181 NOE BIXBY ROADAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43213ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGARY BLUMBERGPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6148640299PhoneNum
Signature2016-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSCOTT GRIMESPreparerPersonNm
PTINP01312433PTIN
Phone6142284000PhoneNum
Preparation2016-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGARY BLUMBERGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1181 NOE BIXBY ROADAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43213ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,775,276GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TORAHACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1958FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionCOLUMBUS TORAH ACADEMY IS A CO-EDUCATIONAL, ORTHODOX JEWISH DAY SCHOOL LOCATED IN COLUMBUS, OHIO, BENEFITING THE ENTIRE JEWISH COMMUNITY IN CENTRAL OHIO. THE MISSION IS TO PROVIDE A STRONG, COMPREHENSIVE JEWISH EDUCATION, WITHIN AN ORTHODOX FRAMEWORK, THAT INSPIRES LEARNING, LIVING AND GROWING IN JUDAISM; PROVIDE A BROAD BASED, HIGH QUALITY, SECULAR EDUCATION DESIGNED TO IMPART THE CRITICAL EDUCATIONAL AND LEARNING SKILLS THAT ARE NECESSARY TO MEET THE STUDENT'S FUTURE EDUCATIONAL AND/OR VOCATIONAL CHALLENGES.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee82TotalEmployeeCnt
Total Volunteers65TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,724,160PYContributionsGrantsAmt
CY Contributions Grants$1,836,331CYContributionsGrantsAmt
PY Program Service Revenue$1,361,202PYProgramServiceRevenueAmt
CY Program Service Revenue$1,430,342CYProgramServiceRevenueAmt
PY Investment Income$128,601PYInvestmentIncomeAmt
CY Investment Income$175,723CYInvestmentIncomeAmt
PY Other Revenue$156,070PYOtherRevenueAmt
CY Other Revenue$140,416CYOtherRevenueAmt
PY Total Revenue$3,370,033PYTotalRevenueAmt
CY Total Revenue$3,582,812CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,494,848PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,674,618CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$78,310CYTotalFundraisingExpenseAmt
PY Other Expenses$678,315PYOtherExpensesAmt
CY Other Expenses$825,372CYOtherExpensesAmt
PY Total Expenses$3,173,163PYTotalExpensesAmt
CY Total Expenses$3,499,990CYTotalExpensesAmt
PY Revenues Less Expenses$196,870PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$82,822CYRevenuesLessExpensesAmt
Total Assets BOY$9,601,458TotalAssetsBOYAmt
Total Assets EOY$10,691,251TotalAssetsEOYAmt
Total Liabilities BOY$1,054,682TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,580,432TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,546,776NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,110,819NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION IS TO PROVIDE A STRONG, COMPREHENSIVE JEWISH EDUCATION, WITHIN AN ORTHODOX FRAMEWORK, THAT INSPIRES LEARNING, LIVING AND GROWING IN JUDAISM; PROVIDE A BROAD BASED, HIGH QUALITY, SECULAR EDUCATION DESIGNED TO IMPART THE CRITICAL EDUCATIONAL AND LEARNING SKILLS THAT ARE NECESSARY TO MEET THE STUDENT'S FUTURE EDUCATIONAL AND/OR VOCATIONAL CHALLENGES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,309,993ExpenseAmt
Revenue$1,573,219RevenueAmt
DescELEMENTARY AND HIGH SCHOOL EDUCATION GRADES KINDERGARTEN THROUGH TWELFTH GRADE.Desc
Total Program Service Expenses$2,309,993TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee82EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference Chapters0PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORMAN LEISTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6148640299PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1181 NOE BIXBY ROADAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43213ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DAN CHASE
PAST PRESIDENT5.00Yes (X)Yes (X)$0$0$0
ROBIN GARVIN
VP, BOARD DEVELOPMENT CHAI5.00Yes (X)Yes (X)$0$0$0
ALIZA FINEGOLD
VP, FINANCE5.00Yes (X)Yes (X)$0$0$0
GARY BLUMBERG
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
BOB LANE
VICE PRESIDENT5.00Yes (X)$0$0$0
JONATHAN HARTSTEIN
VP, FUNDRAISING CHAIR5.00Yes (X)Yes (X)$0$0$0
JEFF POLSTER
SECRETARY5.00Yes (X)Yes (X)$0$0$0
LAURA NUTIS
TREASURER5.00Yes (X)Yes (X)$0$0$0
ALLARD DEMBE
VP, BOARD DEVELOPMENT CHAI5.00Yes (X)Yes (X)$0$0$0
RABBI GINSBERG
TRUSTEE5.00Yes (X)$0$0$0
LESLIE HOFFMAN MD
TRUSTEE5.00Yes (X)$0$0$0
JONATHAN GISSER MD
TRUSTEE5.00Yes (X)$0$0$0
JOEY SCHOTTENSTEIN
VP, FUNDRAISING CHAIR5.00Yes (X)Yes (X)$0$0$0
GARY LIEBESMAN
VP MARKETING CHAIR5.00Yes (X)$0$0$0
DAVID ABROMOWITZ
TRUSTEE5.00Yes (X)$0$0$0
MARCIA HERSHFIELD
TRUSTEE5.00Yes (X)$0$0$0
VICTORIA ILIN
TRUSTEE5.00Yes (X)$0$0$0
DAVID BERNZWEIG
TRUSTEE5.00Yes (X)$0$0$0
BOB GOLDSTEIN
TRUSTEE5.00Yes (X)$0$0$0
RACHEL BERGER
TRUSTEE5.00Yes (X)$0$0$0
JOEL GREFF
VP, MARKETING CHAIR5.00Yes (X)$0$0$0
RABBI SAMUEL J LEVINE
HEADMASTER40.00$225,000$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$225,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$311,649FederatedCampaignsAmt
Government Grants$74,160GovernmentGrantsAmt
All Other Contributions$1,450,522AllOtherContributionsAmt
Total Contributions$1,836,331TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION900099$1,427,818$1,427,818
BASEBALL INVITATIONAL900099$4,316$4,316
LUNCH PROGRAM900099-$1,792-$1,792
FieldValueIRS element (for citing)
Total Program Service Revenue$1,430,342TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$175,723TotalRevenueColumnAmt
Exclusion$175,723ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$332,880FundraisingGrossIncomeAmt
Fundraising Direct Expenses$192,464FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$140,416TotalRevenueColumnAmt
Exclusion$140,416ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,582,812TotalRevenueColumnAmt
Related Or Exempt Func Income$1,430,342RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$316,139ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$225,000TotalAmt
Management And General$202,500ManagementAndGeneralAmt
Fundraising$22,500FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,060,446TotalAmt
Program Services$1,863,393ProgramServicesAmt
Management And General$159,845ManagementAndGeneralAmt
Fundraising$37,208FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$231,268TotalAmt
Program Services$188,663ProgramServicesAmt
Management And General$36,563ManagementAndGeneralAmt
Fundraising$6,042FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$157,904TotalAmt
Program Services$128,763ProgramServicesAmt
Management And General$25,016ManagementAndGeneralAmt
Fundraising$4,125FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$34,097TotalAmt
Management And General$34,097ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$24,020TotalAmt
Management And General$24,020ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$20,680TotalAmt
Management And General$20,680ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$18,812TotalAmt
Program Services$18,812ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$204,430TotalAmt
Management And General$204,430ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$11,267TotalAmt
Management And General$11,267ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,919TotalAmt
Management And General$6,919ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$36,842TotalAmt
Program Services$36,842ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$272,510TotalAmt
Management And General$272,510ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$28,712TotalAmt
Management And General$28,712ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmt
ADMINISTRATION SUPPLIES$84,346$75,911$8,435
CLASSROOM SUPPLIES$66,940$66,940
BOOK PURCHASES$6,580$6,580
DUES AND SUBSCRIPTIONS$4,197$4,197

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,020TotalAmt
Management And General$5,020ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,499,990TotalAmt
Program Services$2,309,993ProgramServicesAmt
Management And General$1,111,687ManagementAndGeneralAmt
Fundraising$78,310FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$25,049BOYAmt
EOY$22,722EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,626BOYAmt
EOY$8,626EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,121,090BOYAmt
EOY$442,330EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$8,271BOYAmt
EOY$2,425EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,880,770LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,417,871LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,037,014BOYAmt
EOY$5,462,899EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$4,390,216BOYAmt
EOY$4,422,112EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$11,192BOYAmt
EOY$330,137EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,601,458BOYAmt
EOY$10,691,251EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$102,346BOYAmt
EOY$349,075EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$282,336BOYAmt
EOY$62,686EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$670,000BOYAmt
EOY$2,168,671EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,054,682BOYAmt
EOY$2,580,432EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,117,522BOYAmt
EOY$3,666,909EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$39,038BOYAmt
EOY$21,798EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,390,216BOYAmt
EOY$4,422,112EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,546,776BOYAmt
EOY$8,110,819EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,601,458BOYAmt
EOY$10,691,251EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$82,822ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$518,779PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,390,216BeginningYearBalanceAmt
Investment Earnings Or Losses$31,896InvestmentEarningsOrLossesAmt
End Year Balance$4,422,112EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,388,966BeginningYearBalanceAmt
Investment Earnings Or Losses$128,600InvestmentEarningsOrLossesAmt
Other Expenditures$127,350OtherExpendituresAmt
End Year Balance$4,390,216EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,239,167BeginningYearBalanceAmt
Investment Earnings Or Losses$149,799InvestmentEarningsOrLossesAmt
End Year Balance$4,388,966EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,062,708OtherCostOrOtherBasisAmt
Book Value$1,062,708BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,937,439OtherCostOrOtherBasisAmt
Depreciation$4,547,905DepreciationAmt
Book Value$4,389,534BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$757,787OtherCostOrOtherBasisAmt
Depreciation$752,471DepreciationAmt
Book Value$5,316BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$122,836OtherCostOrOtherBasisAmt
Depreciation$117,495DepreciationAmt
Book Value$5,341BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,462,899TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
GENERAL ENDOWMENT$4,313,659C
A.G. EDWARDS$108,453C
FieldValueIRS element (for citing)
Total Book Value Securities$4,422,112TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,658,474TotalRevEtcAuditedFinclStmtAmt
Other Revenue$75,662OtherRevenueAmt
Revenue Not Reported$75,662RevenueNotReportedAmt
Revenue Subtotal$3,582,812RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,582,812TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,575,652TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$75,662OtherExpensesIncludedAmt
Expenses Not Reported$75,662ExpensesNotReportedAmt
Expenses Subtotal$3,499,990ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,499,990TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ENDOWMENT FUNDS ARE SUBJECT TO THE RESTRICTIONS OF GIFT INSTUMENTS, WHICH REQUIRE THE PRINCIPAL BE INVESTED IN PERPETUITY.
PART X, LINE 2:THE ACADEMY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. THEREFORE, THERE ARE NO PROVISIONS FOR INCOME TAXES ON THE FINANCIAL STATEMENTS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING REVENUES
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING REVENUES

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3COLUMBUS DISPATCH
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVED SUPPLIES AND $15,856.50 OF FUNDING FROM THE OHIO DEPARTMENT OF EDUCATION FOR FAMILIES WHO QUALIFY FOR FREE OR REDUCED LUNCHES.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SCHOLARSHIP DINNEREvent1Nm
Gross Receipts Event1$213,811GrossReceiptsEvent1Amt
Gross Revenue Event1$213,811GrossRevenueEvent1Amt
Other Direct Expenses Event1$75,662OtherDirectExpensesEvent1Amt
Event2SCRIP SALESEvent2Nm
Gross Receipts Event2$119,069GrossReceiptsEvent2Amt
Gross Revenue Event2$119,069GrossRevenueEvent2Amt
Other Direct Expenses Event2$116,802OtherDirectExpensesEvent2Amt
Gross Receipts Total$332,880GrossReceiptsTotalAmt
Gross Revenue Total Events$332,880GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$192,464OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$192,464DirectExpenseSummaryEventsAmt
Net Income Summary$140,416NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss0WrittenPolicyRefTAndEExpnssInd
Substantiation Required0SubstantiationRequiredInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonRABBI SAMUEL J LEVINEPersonNm
TitleHEADMASTERTitleTxt
Base Compensation Filing Org$162,574BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$62,426OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$225,000TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1AFormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PROVIDED A $62,426 HOUSING ALLOWANCE FOR THE SCHOOL'S HEADMASTER.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS VOTE TO RATIFY THE SLATE OF TRUSTEES NOMINATED EACH YEAR.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BANY DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF ITS MEMBERS.
FORM 990, PART VI, SECTION B, LINE 10BTHE ORGANIZATION DOES NOT HAVE ANY WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF ITS AFFILIATE, THE COLUMBUS JEWISH FOUNDATION, TO ENSURE THEIR OPERATIONS ARE CONSISTENT WITH THOSE OF THE ORGANIZATION. THE ORGANIZATION WILL BE WORKING ON CREATING AND APPROVING SUCH POLICIES AND PROCEDURES IN THE NEAR FUTURE.
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 WILL BE GIVEN TO THE BOARD'S VICE PRESIDENT OF FINANCE, WHO WILL THEN PRESENT TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15ATHE EXECUTIVE BOARD HIRES THE HEADMASTER AT A COMPETITIVE MARKET RATE FOR JEWISH DAY SCHOOLS ACROSS THE UNITED STATES. A SEARCH COMMITTEE INTERVIEWED SEVERAL APPLICANTS, THE BOARD APPROVES THE FINAL DECISION. THE VICE PRESIDENT OF ADMINSTRATION ALONG WITH THE PRESIDENT AND THE CHAIRMAN OF THE BOARD EVALUATE AND REVIEW THE HEADMASTER EVERY TWO YEARS. IN THE PROCESS, THEY UTILIZE EVALUATION FORMS THAT WERE DISTRIBUTED TO VARIOUS STAFF MEMBERS, BOARD MEMBERS, PARENTS, DONORS, AND POSSIBLE STUDENTS. THE HEADMASTER EVALUATES AND REVIEWS ALL OTHER STAFF MEMBERS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 8, PRIOR PERIOD ADJUSTMENTOVERSTATEMENT OF ACCOUNTS RECEIVABLE DURING THE YEAR-END 6/30/14

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS JEWISH FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11175 COLLEGE AVENUEAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43209ZIPCd
FieldValueIRS element (for citing)
EIN311384772EIN
Primary ActivitiesPROVIDE GRANTS TO NON-PROFIT ORGANIZATIONS.PrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 11A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS TORAH ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS JEWISH FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeETransactionTypeTxt
Involved$95,000InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt