2015-03-13T16:45:26-05:00 2014-06-30 521511275 RAFFA PC 1899 L STREET NW SUITE 900 WASHINGTON DC 20036 990 2013-07-01 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 2015-03-13 1 FRANK H SMITH P00639053 2028225000 2015-03-13 2013 2016-02-25 16:41:14Z JULIA HOOVER 1901 E JEFFERSON STREET ROCKVILLE MD 20852 30776802 0 X WWW.CESJDS.ORG X 1965 MD SEE PART III, LINE 4A. 19 19 347 199 0 0 2987880 2611355 26661137 26267694 1316850 1457410 113781 2254 31079648 30338713 4423986 4618130 0 0 19385641 18922689 0 0 399433 6350304 6075465 30159931 29616284 919717 722429 61361152 63241974 8870586 7997023 52490566 55244951 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 26058536 4618130 26267694 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 THE MIDDLE STATES ASSOCIATION OF COLLEGES AND SCHOOLS. 26058536 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 52 0 1 347 1 0 0 0 0 0 0 0 0 0 0 X 19 19 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 DAVID TOPOL PRESIDENT 2.00 X X 0 0 0 RICH HANDLOFF VICE PRESIDENT 2.00 X X 0 0 0 JASON SCHWARTZ VICE PRESIDENT 2.00 X X 0 0 0 DANIEL ABRAMOWITZ TREASURER 2.00 X X 0 0 0 STEVE LUSTIG SECRETARY 2.00 X X 0 0 0 MONICA ABRAMS DIRECTOR 2.00 X 0 0 0 MELISSA ARKING DIRECTOR 2.00 X 0 0 0 DAVID BAUMAN DIRECTOR 2.00 X 0 0 0 COREY CINES DIRECTOR 2.00 X 0 0 0 AMY DOBERMAN 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 MELANIE LUBIN DIRECTOR 2.00 X 0 0 0 JONATHAN MISSNER 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 MARCY SCHWAB DIRECTOR 2.00 X 0 0 0 JEN SCHWARTZ DIRECTOR 2.00 X 0 0 0 MATTHEW WEINBERG DIRECTOR 2.00 X 0 0 0 AMY KAUFMAN GOOTT PAST PRESIDENT 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 SUSAN BRINN SIEGEL CFO/COO/AHOS 40.00 X 294375 0 43913 JULIA HOOVER CHIEF FINANCIAL OFFICER 40.00 X 138825 0 19192 RABBI MITCH MALKUS HEAD OF SCHOOL 40.00 X 109506 0 84782 ROSLYN LANDY DEAN OF STUDENTS 40.00 X 159222 0 28751 ROBERT SNEE ASSIST. PRIN., DIR. OF STUDIES 40.00 X 145000 0 8339 JOAN BRAUNER LOWER SCHOOL PRINCIPAL 40.00 X 143375 0 11718 SHARON ROLL DEVELOPMENT DIRECTOR 40.00 X 133250 0 11203 JONATHAN CANNON FORMER HOS 40.00 X 217628 0 26573 1341181 0 234471 17 1 1 0 COUGHLIN TRANSPORTATION 8311 SNOUFFER SCHOOL ROAD GAITHERSBURG MD 20879 BUS TRANSPORTATION 543765 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 BUILDING MAINTENANCE 348091 DATAPRISE INC PO BOX 62550 BALTIMORE MD 212642550 IT SUPPORT 220973 SECTEK INC 1930 ISAAC NEWTON SQUARE 100 RESTON VA 20190 GUARD SERVICES 127125 4 483972 2127383 44457 2611355 TUITION 900099 25343843 25343843 FOOD SERVICE 900099 566674 566674 TRANSPORTATION 900099 165958 165958 SUMMER/OTHER PROGRAMS 900099 165349 165349 APPLICATION FEES 900099 16500 16500 9370 9370 26267694 701099 701099 134 134 1188730 5670 431302 6787 757428 -1117 756311 756311 MISCELLANEOUS INCOME 900099 1770 1770 RETURNED CHECK CHARGES 900099 350 350 2120 30338713 26267694 0 1459664 4618130 4618130 898704 401399 497305 15110584 13482774 1374225 253585 935005 841785 82560 10660 882432 775271 88258 18903 1095964 962515 114050 19399 46302 46302 63685 63685 103285 103285 401484 213658 187826 195267 112167 83100 167763 167549 214 302678 271755 30923 1566989 1515279 45442 6268 102859 101144 1715 102594 102594 1207362 1166181 35955 5226 90638 87646 2629 363 STUDENT MAT. & ED. 1074294 1074294 BUS TRANSPORTATION 402963 402963 FOOD SERVICE 244886 244886 BAD DEBT EXPENSE 2416 2416 29616284 26058536 3158315 399433 41913 36268 14615426 16114388 2706530 1780543 72419 149694 74897 119071 29750467 17670236 13108456 12080231 26139206 28453449 143238 138472 4459067 4369858 61361152 63241974 1634308 1631019 3084421 2403749 3510449 3336689 641408 625566 8870586 7997023 X 26032160 27513216 13041453 14213357 13416953 13518378 52490566 55244951 61361152 63241974 722429 2031956 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 13666323 326418 1214769 425000 17294 69968 14695248 0.00000 0.74050 0.25950 0 0 23311383 11749024 11562359 6439084 5921212 517872 12080231 FACILITY CONTRIBUTION RECEIVABLE 4262902 BOND ISSUANCE COSTS, NET 78785 OTHER RECEIVABLES 28171 4369858 FAMILY ENROLLMENT DEPOSIT 322200 DEFERRED RENT 303366 625566 X 27650371 2031956 2031956 25618415 103285 4617013 4720298 30338713 24895986 0 24895986 103285 4617013 4720298 29616284 PART V, LINE 4: MOST OF THE CESJDS' ENDOWMENT FUNDS ARE USED TO SUPPORT SCHOLARSHIPS. IF DONOR RESTRICTIONS SPECIFY A PARTICULAR PURPOSE, THE FUNDS ARE USED IN COMPLIANCE WITH DONOR RESTRICTIONS. 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 4,618,130. LOSS ON DISPOSAL OF FIXED ASSETS -1,117. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS NETTED AGAINST TUITION REVENUE 4,618,130. LOSS ON DISPOSAL OF FIXED ASSETS -1,117. 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 426 4529130 FMV TUITION SUBSIDIES TO STUDENTS EDUCATIONAL TRAVEL GRANTS 29 89000 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 SUSAN BRINN SIEGEL CFO/COO/AHOS 281875 0 12500 0 0 0 20400 0 23513 0 338288 0 0 0 JULIA HOOVER CHIEF FINANCIAL OFFICER 136325 0 2500 0 0 0 11106 0 8086 0 158017 0 0 0 RABBI MITCH MALKUS HEAD OF SCHOOL 69837 0 0 0 39669 0 0 0 84782 0 194288 0 0 0 ROSLYN LANDY DEAN OF STUDENTS 159222 0 0 0 0 0 12738 0 16013 0 187973 0 0 0 ROBERT SNEE ASSIST. PRIN., DIR. OF STUDIES 145000 0 0 0 0 0 0 0 8339 0 153339 0 0 0 JOAN BRAUNER LOWER SCHOOL PRINCIPAL 138375 0 5000 0 0 0 11470 0 248 0 155093 0 0 0 JONATHAN CANNON FORMER HOS 179988 0 20000 0 17640 0 15609 0 10964 0 244201 0 0 0 PART I, LINE 7 EMPLOYEES ARE ELIGIBLE TO RECEIVE PERFORMANCE BONUSES. THE BONUS FOR THE HEAD OF HEAD OF SCHOOL IS DETERMINED BY THE COMPENSATION COMMITTEE. THE BONUSES FOR THE ASSISTANT HEAD OF SCHOOL AND CHIEF FINANCIAL OFFICER ARE DETERMINED BY THE HEAD OF SCHOOL. OTHER BONUSES ARE DETERMINED BY THE HEAD OF SCHOOL IN CONSULTATION WITH THE ASSISTANT HEAD OF SCHOOL/CHIEF FINANCIAL OFFICER AND THE SUPERVISOR. RABBI MITCH MALKUS HEAD OF SCHOOL 22060 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD JONATHAN CANNON FORMER HOS 17640 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD PMM COMPANIES STEVE LUSTIG, SECRETARY, OWNS 50% OF PMM COMPANIES. 344931 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 4 44457 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 JASON SCHWARTZ, VICE PRESIDENT, AND JEN SCHWARTZ, DIRECTOR, HAVE A FAMILY RELATIONSHIP. 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.COM.