STRATEGY STUDIO / PUBLIC DATA EXPLORER

COLUMBUS TORAH SCHOOL: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
COLUMBUS TORAH SCHOOL (EIN 31-4428025)
Tax period
2012-07-01 to 2013-06-30
Filed
2014-02-13
IRS object ID
201410449349302001
Schema version
2012v2.1
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)
Timestamp2014-02-13T15:13:01-06:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN311282719EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1NORMAN JONES ENLOW & COBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1226 N FIFTH STREET SUITE 500AddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43215ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN314428025EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS TORAH ACADEMYBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlCOLUNameControl
Phone6148640299Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1181 NOE BIXBY ROADAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43213ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameDAN CHASEName
TitlePRESIDENTTitle
Phone6148640299Phone
Date Signed2014-02-13DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameANDREW COENName
PTINP01352510PTIN
Phone6142284000Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonDAN CHASENameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1143 ROOSEVELT AVENUEAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43209ZIPCode
FieldValueIRS element (for citing)
Gross Receipts7619324GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.TORAHACADEMY.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1958YearFormation
State Legal DomicileOHStateLegalDomicile
Activity Or Mission DescriptionCOLUMBUS 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.ActivityOrMissionDescription
Nbr Voting Members Governing Body24NbrVotingMembersGoverningBody
Nbr Independent Voting Members24NbrIndependentVotingMembers
Total Nbr Employees89TotalNbrEmployees
Total Nbr Volunteers65TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year1460990ContributionsGrantsPriorYear
Contributions Grants Current Year1492437ContributionsGrantsCurrentYear
Program Service Revenue Prior Year1412433ProgramServiceRevenuePriorYear
Program Service Revenue CY1465660ProgramServiceRevenueCY
Investment Income Prior Year9703InvestmentIncomePriorYear
Investment Income Current Year263120InvestmentIncomeCurrentYear
Other Revenue Prior Year204637OtherRevenuePriorYear
Other Revenue Current Year388776OtherRevenueCurrentYear
Total Revenue Prior Year3087763TotalRevenuePriorYear
Total Revenue Current Year3609993TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year2669607SalariesEtcPriorYear
Salaries Etc Current Year2490812SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year543783OtherExpensePriorYear
Other Expenses Current Year752935OtherExpensesCurrentYear
Total Expenses Prior Year3213390TotalExpensesPriorYear
Total Expenses Current Year3243747TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-125627RevenuesLessExpensesPriorYear
Revenues Less Expenses CY366246RevenuesLessExpensesCY
Total Assets BOY8093446TotalAssetsBOY
Total Assets EOY9199781TotalAssetsEOY
Total Liabilities BOY1233008TotalLiabilitiesBOY
Total Liabilities EOY849875TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY6860438NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY8349906NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTHE 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.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense2656915Expense
Revenue1465660Revenue
DescriptionELEMENTARY AND HIGH SCHOOL EDUCATION GRADES KINDERGARTEN THROUGH TWELFTH GRADE.Description
Total Program Service Expense2656915TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments1TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities1ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School1School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities1FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10961NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees89NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members24NbrVotingGoverningBodyMembers
Number Independent Voting Members24NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders1MembersOrStockholders
Election Of Board Members1ElectionOfBoardMembers
Decisions Subject To Approval1DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters1LocalChapters
Policies Reference Chapters0PoliciesReferenceChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy0ConflictOfInterestPolicy
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy0DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledOHStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1NORMAN LEISTBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6148640299TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1181 NOE BIXBY ROADAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43213ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (22 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationHighest Compensated EmployeeHighestCompensatedEmployee
DAN CHASE
PRESIDENT5.00XX000
SARAH BLUMENFELD
TRUSTEE5.00XX000
DAVID BERNZWEIG
VP, BUILDING5.00XX000
ALIZA FINEGOLD
VP, FINANCE5.00XX000
JEFF KOPPES
VP, ENDOWMENT5.00XX000
BOB LANE
VP, DEVELOPMENT5.00XX000
JONATHAN HARTSTEIN
SECRETARY5.00XX000
JEFF POLSTER
VP, DEVELOPMENT5.00XX000
GARY BLUMBERG
VP, ADMINISTRATION5.00X000
LAURA NUTIS
TREASURER5.00X000
ALLARD DEMBE
VP, EDUCATION UPPER SCHOOL5.00X000
BOB GOLDSTEIN
TRUSTEE5.00X000
SKIP PARKS
TRUSTEE5.00X000
JONATHAN GISSER MD
TRUSTEE5.00X000
GARY LIEBESMAN
VP, EDUCATION LOWER SCHOOL5.00X000
JOEY SCHOTTENSTEIN
TRUSTEE5.00X000
DAVID CAPLAN
TRUSTEE5.00X000
MARCIA HERSHFIELD
TRUSTEE5.00X000
RANAAN LEFKOVITZ
TRUSTEE5.00X000
MIKE LIGATOR
TRUSTEE5.00X000
DEVORAH STEINBERG
TRUSTEE5.00X000
HARELL KAHN
HEADMASTER50.00114059051600X
FieldValueIRS element (for citing)
Total Reportable Comp From Org114059TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation51600TotalOtherCompensation
Number Individuals GT100 K1NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Federated Campaigns385797FederatedCampaigns
Government Grants70211GovernmentGrants
All Other Contributions1036429AllOtherContributions
Total Contributions1492437TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION90009913967041396704
CTA-PTO9000994544845448
LUNCH PROGRAM9000992350823508
FieldValueIRS element (for citing)
Total Program Service Revenue1465660TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column113321TotalRevenueColumn
Exclusion$113,321ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities3940878Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities3791079Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities149799Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column149799TotalRevenueColumn
Exclusion$149,799ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events406391GrossIncomeFundraisingEvents
Fundraising Direct Expenses218252FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column188139TotalRevenueColumn
Exclusion$188,139ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionINSURANCE PROCEEDSDescription
Business Code900099BusinessCode
Total Revenue Column200637TotalRevenueColumn
Exclusion$200,637ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue200637TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column3609993TotalRevenueColumn
Related Or Exempt Function Income1465660RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$651,896ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total165659Total
Program Services165659ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total1952823Total
Program Services1952823ProgramServices

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total186552Total
Program Services186552ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total185778Total
Program Services185778ProgramServices

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total38369Total
Management And General38369ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total7514Total
Management And General7514ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total12939Total
Management And General12939ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total33366Total
Program Services33366ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total260144Total
Management And General260144ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total8716Total
Management And General8716ManagementAndGeneral

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total2112Total
Management And General2112ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total18061Total
Program Services18061ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total226347Total
Management And General226347ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total22244Total
Management And General22244ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
CLASSROOM SUPPLIES4844448444
CTA-PTO EXPENSES4132841328
ADMINISTRATION SUPPLIES1314313143
BOOK PURCHASES1045310453

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total9755Total
Program Services1308ProgramServices
Management And General8447ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total3243747Total
Program Services2656915ProgramServices
Management And General586832ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY101199BOY
EOY76029EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY38667BOY
EOY8989EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY749921BOY
EOY438272EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY17628BOY
EOY14510EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis9182376LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec4911671LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY3701207BOY
EOY4270705EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY3483324BOY
EOY4388966EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY1500BOY
EOY2310EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY8093446BOY
EOY9199781EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY530388BOY
EOY175355EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY32620BOY
EOY4520EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY670000BOY
EOY670000EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY1233008BOY
EOY849875EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY6860438BOY
EOY8349906EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY6860438BOY
EOY8349906EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY8093446BOY
EOY9199781EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses366246ReconcilationRevenueExpenses
Reconcilation Other Changes1123222ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
School170b1 AiiXSchool170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance4239167BeginningOfYearBalance
Investment Earnings Or Losses149799InvestmentEarningsOrLosses
End Of Year Balance4388966EndOfYearBalance
FieldValueIRS element (for citing)
Endowments Held By Unrelated Orgs1EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs0EndowmentsHeldByRelatedOrgs

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis1062708OtherCostOrOtherBasis
Book Value1062708BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis7243768OtherCostOrOtherBasis
Depreciation4049659Depreciation
Book Value3194109BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis875900OtherCostOrOtherBasis
Depreciation862012Depreciation
Book Value13888BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings4270705TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescriptionBook ValueBookValueMethod Of ValuationMethodOfValuation
GENERAL ENDOWMENT4299807C
A.G. EDWARDS89159C
FieldValueIRS element (for citing)
Total Of Book Value Securities4388966TotalOfBookValueSecurities
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt4729726TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal4729726RevenueSubtotal
Other Revenues Not Included-1119733OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt-1119733RevenueNotRptdOnFinStmt
Total Revenue Per Form9903609993TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt4363480TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal4363480ExpensesSubtotal
Other Expenses Not Included-1119733OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt-1119733ExpensesNotRptdOnFinStmt
Total Expenses Per Form9903243747TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:PART V, LINE 4:THE BOARD OF TRUSTEES APPROVED A RESOLUTION TO COMMENCE AN ENDOWMENT FUND CAMPAIGN TO PAY THE DEBTS OF THE ACADEMY. THE ACADEMY HAD A RECEIVABLE OF $7,975 AND AN ALLOWANCE FOR DOUBTFUL ACCOUNT OF $7,975.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X, LINE 2:THE ACADEMY HAS ADOPTED FASB ASC 740-10-65, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ACADEMY EVALUATES ALL TAX POSITIONS IN CONFORMITY WITH FASB ASC 450, AND AS SUCH WOULD RESERVE FOR ANY TAX POSITIONS DEEMED PROBABLE OF NOT BEING SUSTAINED BY THE INTERNAL REVENUE SERVICE (IRS). THE ACADEMY RECOGNIZES TAX BENEFITS ONLY TO THE EXTENT THAT THE ACADEMY BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON IRS EXAMINATION. THE ACADEMY DOES NOT HAVE A PROVISION FOR UNPAID FEDERAL INCOME TAXES (LIABILITY FOR UNRECOGNIZED TAX BENEFITS) RELATED TO UNCERTAIN TAX POSITIONS IN THE STATEMENT OF FINANCIAL POSITION AS IT BELIEVES ALL TAX POSITIONS TAKEN WOULD "MORE LIKELY THAN NOT" BE SUSTAINED UPON IRS EXAMINATION.
PART XI, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS NETTED AGAINST TUITION LUNCH PROGRAM AND PTO EXPENSES NETTED AGAINST INCOME ON FINANCIAL STATEMENT FUNDRAISING EXPENSES NET AGAINST REVENUE ON FORM 990
PART XII, LINE 4B - OTHER ADJUSTMENTS:SCHOLARSHIPS NETTED AGAINST TUITION LUNCH PROGRAM AND PTO EXPENSES NETTED AGAINST INCOME ON FINANCIAL STATEMENT FUNDRAISING EXPENSES NETTED AGAINST REVENUE ON FORM 990
THE ENDOWMENT FUNDS ARE SUBJECT TO THE RESTRICTIONS OF GIFT INSTRUMENTS, WHICH REQUIRE THAT THE PRINCIPAL BE INVESTED IN PERPETUITY.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy Stmt1NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc1PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media1PolicyPublViaBroadcastMedia
Maint Racial Composition Records1MaintRacialCompositionRecords
Maint Scholarships Records1MaintScholarshipsRecords
Maint Copies Of Brochures Etc1MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations1MaintCopiesOfAllSolicitations
Discriminate Race Students Rights0DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies0DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty0DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships0DiscriminateRaceScholarships
Discriminate Race Educ Policies0DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog0DiscriminateRaceAthleticProg
Discriminate Race Other Acty0DiscriminateRaceOtherActy
Government Financial Aid Received1GovernmentFinancialAidReceived
Government Financial Aid Revoked0GovernmentFinancialAidRevoked
Compliance With Rev Proc75501ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

FieldValueIRS element (for citing)
IdentifierEXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCEIdentifier
Return ReferenceSCHEDULE E, PART I, LINE 6ReturnReference
ExplanationTHE SCHOOL RECEIVED SUPPLIES AND $13,861.88 OF FUNDING FROM THE OHIO DEPARTMENT OF EDUCATION FOR FAMILIES WHO QUALIFY FOR FREE OR REDUCED LUNCHES.Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1SCHOLARSHIP DINNERNameOfEvent1
Gross Receipts Event1219773GrossReceiptsEvent1
Gross Revenue Event1219773GrossRevenueEvent1
Food And Beverage Event149597FoodAndBeverageEvent1
Other Direct Expenses Event17131OtherDirectExpensesEvent1
Name Of Event2SCRIP SALESNameOfEvent2
Gross Receipts Event2186618GrossReceiptsEvent2
Gross Revenue Event2186618GrossRevenueEvent2
Other Direct Expenses Event2161524OtherDirectExpensesEvent2
Gross Receipts Total406391GrossReceiptsTotal
Gross Revenue Total Events406391GrossRevenueTotalEvents
Food And Beverage Total Events49597FoodAndBeverageTotalEvents
Other Direct Expenses Total Events168655OtherDirectExpensesTotalEvents
Direct Expense Summary Events218252DirectExpenseSummaryEvents
Net Income Summary188139NetIncomeSummary

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceXHousingAllowanceOrResidence
Written Policy Re T And E Expenses0WrittenPolicyReTAndEExpenses
Substantiation Required0SubstantiationRequired
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonHARELL KAHNNamePerson
TitleHEADMASTERTitle
Base Compensation Filing Org114059BaseCompensationFilingOrg
Comp Based On Related Orgs0CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs0BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org0DeferredCompFilingOrg
Deferred Comp Related Orgs0DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org51600NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs0NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org165659TotalCompensationFilingOrg
Total Compensation Related Orgs0TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
Return ReferencePART I, LINE 1AReturnReference
ExplanationTHE ORGANIZATION PROVIDED A $51,600 HOUSING ALLOWANCE FOR THE SCHOOL'S HEADMASTER.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
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 9:PRIOR YEAR UNDERREPORTING OF PROPERTY AND EQUIPMENT 1,289. PRIOR YEAR UNDERREPORTING OF OTHER ASSETS 768,080. PRIOR PERIOD OVERREPORTING OF ACCRUED EXPENSES 347,187. ADJUSTMENT TO PRIOR YEAR'S TAX RETURN NET ASSETS 6,666.CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XII, LINE 2CTHE SCHOOL ELECTED NOT TO HAVE AN AUDIT OF ITS FINANCIAL STATEMENT IN THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS JEWISH FOUNDATIONBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11175 COLLEGE AVENUEAddressLine1
CityCOLUMBUSCity
StateOHState
ZIP Code43209ZIPCode
FieldValueIRS element (for citing)
EIN311384772EIN
Primary ActivitiesPROVIDE GRANTS TO NON-PROFIT ORGANIZATIONS.PrimaryActivities
Legal Domicile StateOHLegalDomicileState
Exempt Code Section501(C)(3)ExemptCodeSection
Public Charity StatusLINE 11A, IPublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS TORAH ACADEMYBusinessNameLine1
FieldValueIRS element (for citing)
Controlled Org0ControlledOrg
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org1LoansOrGuaranteesFromOtherOrg
Dividends Related Organization0DividendsRelatedOrganization
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities0SharingOfFacilities
Sharing Of Paid Employees0SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS JEWISH FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Transaction TypeETransactionType
Method Of Amt DeterminationCASHMethodOfAmtDetermination