2013-05-14T07:31:24-05:00 2012-06-30 521511275 Raffa PC 1899 L Street NW Suite 900 Washington DC 20036 990 2011-07-01 520961920 Charles E Smith Jewish Day School of Greater Washington Inc CHAR 3018811400 1901 E Jefferson Street Rockville MD 20852 Susan Brinn Siegel 3018811400 2013-05-14 1 Frank H Smith P00639053 2028225000 2013-05-14 2011 2016-02-24 21:20:13Z Susan Brinn Siegel 1901 E Jefferson Street Rockville MD 20852 40702874 0 X www.cesjds.org X 1965 MD See Part III, line 4a. 29 29 382 180 -226 0 3352056 2962163 26159032 26534431 1329244 1425900 145799 116473 30986131 31038967 4372277 4416098 0 0 19068053 19241320 0 0 381429 6802008 6609545 30242338 30266963 743793 772004 62030694 59368689 9887633 8822778 52143061 50545911 Charles E. Smith Jewish Day School (CESJDS) is an independent school for students in grades K-12. It provides a curriculum of general and Judaic studies in an environment that emphasizes excellence, leadership, values, and service to the community. 0 0 26764215 4416098 26534431 CESJDS is an independent community Jewish day school that provides an excellent college-preparatory academic program to approximately 1,100 students. The rich program of academic and co-curricular offerings provides an environment in which students can reach their full potential and develop into responsible contributors and leaders of their communities. 26764215 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 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 41 0 1 382 1 0 1 CJ 0 0 0 0 0 0 0 0 X 29 29 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MD X Susan Brinn Siegel 3018811400 1901 E Jefferson Street Rockville MD 20852 David Topol 2.00 X X 0 0 0 Ann Kaplan 2.00 X X 0 0 0 Daniel Abramowitz 2.00 X X 0 0 0 Steve Lustig 2.00 X X 0 0 0 Adam Simon 2.00 X X 0 0 0 Monica Abrams 2.00 X 0 0 0 Danny Akman 2.00 X 0 0 0 Susy Altmann 2.00 X 0 0 0 Melissa Arking 2.00 X 0 0 0 David Bauman 2.00 X 0 0 0 Mindy Berger 2.00 X 0 0 0 Jane Brophy 2.00 X 0 0 0 Amy Doberman 2.00 X 0 0 0 Douglas Feith 2.00 X 0 0 0 Rich Handloff 2.00 X 0 0 0 Yael Septee Kane 2.00 X 0 0 0 Michael Levy 2.00 X 0 0 0 Melanie Lubin 2.00 X 0 0 0 Jonathan Missner 2.00 X 0 0 0 Lynn Morgan 2.00 X 0 0 0 Jill Myers 2.00 X 0 0 0 Peter Rodney 2.00 X 0 0 0 Elliot Schnitzer 2.00 X 0 0 0 Jen Schwartz 2.00 X 0 0 0 Jason Schwartz 2.00 X 0 0 0 Matthew Weinberg 2.00 X 0 0 0 Barbara Weisel 2.00 X 0 0 0 Amy Kaufman Goott 2.00 X 0 0 0 Nancy Hamburger 2.00 X 0 0 0 Danny Krifcher 2.00 X 0 0 0 Jonathan Cannon 40.00 X 423682 0 40822 Susan Brinn Siegel 40.00 X 285376 0 40469 Roslyn Landy 40.00 X 155503 0 26486 Julia Hoover 40.00 X 132376 0 24572 Sharon Roll 40.00 X 130240 0 11066 Michael Kay 40.00 X 122333 0 10633 Robert Snee 40.00 X 113343 0 5179 1362853 0 159227 18 0 1 0 Coughlin Transportation 8311 Snouffer School Road Gaithersburg MD 20879 Bus Transportation 427738 PMM Companies 15938 Derwood Road Rockville MD 20855 Building Maintenance 372895 Dataprise Inc PO Box 62550 Baltimore MD 212642550 IT Support 366775 Neueblue 5257 Buckeystown Pike 500 Frederick MD 21704 Marketing Consultants 119727 The Brickman Group 3630 Solutions Center Chicago IL 60677 Landscaping 114590 5 819600 2142563 185042 2962163 Tuition 900099 25686891 25686891 Food service 900099 537033 537033 Transportation 900099 156305 156305 Summer/other programs 900099 134551 134551 Application fees 900099 17075 17075 2576 2576 26534431 814507 -226 814733 947 947 10275300 9663907 611393 611393 611393 Miscellaneous income 900099 114184 114184 Returned check charges 900099 1342 1342 115526 31038967 26534431 -226 1542599 4416098 4416098 780453 440354 340099 15508954 13848899 1419968 240087 875979 784785 77623 13571 743953 669563 62767 11623 1331981 1170907 141344 19730 43842 43842 98022 98022 101906 101906 64571 64571 233498 100337 52018 81143 378545 175523 200891 2131 39674 39674 1709594 1709594 1181 975 206 97833 97833 177396 177396 1523863 1523863 62650 62650 Student mat. & ed. 1320506 1320506 Transportation 404805 404805 Food service 270806 270806 Disposal of fixed asset 46996 46996 33857 3161632 -3140713 12938 30266963 26764215 3121319 381429 80485 63040 11390602 12710628 4359866 3632188 43801 32224 174295 80547 29768896 15636274 15174354 14132622 23929725 22187480 2231366 1900552 4646200 4629408 62030694 59368689 2131605 1611165 3324929 2907629 3796820 3659972 634279 644012 9887633 8822778 X 25283298 25048410 14030719 12521598 12829044 12975903 52143061 50545911 62030694 59368689 X 772004 -2369154 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16746932 146859 -727389 466000 23282 65390 15611730 14695248 302906 2477053 462000 13552 252723 16746932 13666323 326418 1214769 425000 17294 69968 14695248 15230833 269197 -1758188 25649 76870 13639323 0.00000 0.83120 0.16880 0 0 23143410 10045657 13097753 6625486 5590617 1034869 14132622 Facility contribution receivable 4400414 Bond issuance costs, net 89290 Other receivables 139704 4629408 Family enrollment deposit 333750 Deferred rent 310262 644012 31038967 30266963 772004 -2369154 -2369154 -1597150 24151809 -2369154 -2369154 26520963 101906 4416098 4518004 31038967 25748959 0 25748959 101906 4416098 4518004 30266963 Description of Intended Use of Endowment Funds: 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. The Board of Directors has designated a portion of the unrestricted net assets to be used for capital improvements and replacements. Description of Uncertain Tax Positions Under FIN 48: Part X: 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 XII, Line 4b - Other Adjustments: Grants netted against tuition revenue 4,416,098. Part XIII, Line 4b - Other Adjustments: Grants netted against tuition revenue 4,416,098. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Explanation of Nondiscriminatory Policy Publication Schedule E, Part I, Line 3 CESJDS' policy is published annually in the Baltimore Sun. Explanation of Document Retention Schedule E, Part I, Line 4 CESJDS does not keep records of the racial composition of students. 1 Tuition assistance 433 4356098 FMV Tuition subsidies to students Educational travel grants 28 60000 FMV Financial subsidies to students for travel Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, 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 1 1 X X X X 0 0 0 0 0 0 0 1 0 Jonathan Cannon 334644 0 29217 0 59821 0 19600 0 21222 0 464504 0 0 0 Susan Brinn Siegel 272876 0 12500 0 0 0 19600 0 20869 0 325845 0 0 0 Roslyn Landy 155503 0 0 0 0 0 12427 0 14059 0 181989 0 0 0 Julia Hoover 132376 0 0 0 0 0 10640 0 13932 0 156948 0 0 0 Part I, Line 1a A nominal amount of travel for immediate family members under one current contract is reimbursable under certain circumstances, under terms and conditions in the contract. 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, Chief Financial and Operating 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 and Operating Officer and the supervisor. PMM Companies Steve Lustig, Secretary, owns 50% of PMM Companies. 376313 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 7 185042 FMV 0 0 1 Third Party Use: Part I, Line 32b: CESJDS has a brokerage account to facilitate the sale of donated stock. Form 990, Part VI, Section A, line 2 Jen Schwartz, Director, and Jason Schwartz, Director, have a family relationship. Form 990, Part VI, Section A, line 4 During the year ended June 30, 2012, CESJDS modified its bylaws to restate the number of its governing body from 22 to a range of 16 - 22. Form 990, Part VI, Section B, line 11 The Executive Committee, which is authorized to act on behalf of the Board of Directors, will review the draft Form 990 prior to filing with the Internal Revenue Service. It will be available for all board members on request and on Guidestar. Form 990, Part VI, Section B, line 12c CESJDS complies with all federal and state laws governing conflict of interest 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 Director of Finance and Operations. 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 on 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 into compensation for like 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -2,369,154.