CHARLES E SMITH JEWISH DAY SCHOOL OF GREATER WASHINGTON INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- CHARLES E SMITH JEWISH DAY SCHOOL OF GREATER WASHINGTON INC (EIN 52-0961920)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-05-04
- IRS object ID
- 201241259349301459
- Schema version
- 2010v3.4
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-05-04T15:20:10-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Raffa PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1899 L Street NW | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520961920 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Charles E Smith Jewish Day School of | BusinessNameLine1 |
| Business Name Line2 | Greater Washington Inc | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CHAR | NameControl |
| Phone | 3018811400 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 E Jefferson Street | AddressLine1 |
| City | Rockville | City |
| State | MD | State |
| ZIP Code | 20852 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Susan Brinn Siegel | Name |
| Title | Asst HOS, COO & CFO | Title |
| Phone | 3018811400 | Phone |
| Date Signed | 2012-01-18 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Frank H Smith | Name |
| Phone | 2028225000 | Phone |
| Date Prepared | 2012-05-02 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Susan Brinn Siegel | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 E Jefferson Street | AddressLine1 |
| City | Rockville | City |
| State | MD | State |
| ZIP Code | 20852 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 34683801 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.cesjds.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1965 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | See Part III, line 4a. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 30 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 30 | NbrIndependentVotingMembers |
| Total Nbr Employees | 376 | TotalNbrEmployees |
| Total Nbr Volunteers | 150 | TotalNbrVolunteers |
| Total Gross UBI | -578 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3325604 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3352056 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 27021053 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 26159032 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 490792 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1329244 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 2005 | OtherRevenuePriorYear |
| Other Revenue Current Year | 145799 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 30839454 | TotalRevenuePriorYear |
| Total Revenue Current Year | 30986131 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 4623545 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 4372277 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 19541679 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 19068053 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 358716 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6460228 | OtherExpensePriorYear |
| Other Expenses Current Year | 6802008 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 30625452 | TotalExpensesPriorYear |
| Total Expenses Current Year | 30242338 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 214002 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 743793 | RevenuesLessExpensesCY |
| Total Assets BOY | 57842393 | TotalAssetsBOY |
| Total Assets EOY | 62030694 | TotalAssetsEOY |
| Total Liabilities BOY | 9434631 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 9887633 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 48407762 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 52143061 | NetAssetsOrFundBalancesEOY |
| Mission Description | Charles E. Smith Jewish Day School 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 26608657 | Expense |
| Grants | 4372277 | Grants |
| Revenue | 26159032 | Revenue |
| Description | Charles E. Smith Jewish Day School is an independent community Jewish day school that provides an excellent college-preparatory academic program to approximately 1,150 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 and of the Jewish community. | Description |
| Total Program Service Expense | 26608657 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 39 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 376 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | CJ | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 30 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 30 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Susan Brinn Siegel | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3018811400 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 E Jefferson Street | AddressLine1 |
| City | Rockville | City |
| State | MD | State |
| ZIP Code | 20852 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (37 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| David Topol | |||||||
| President | 2.00 | X | X | 0 | 0 | 0 | |
| Ann Kaplan | |||||||
| 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 | |
| Adam Simon | |||||||
| Assistant Treasurer | 2.00 | X | X | 0 | 0 | 0 | |
| Danny Akman | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Susy Altmann | |||||||
| 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 | ||
| Mindy Berger | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Rich Handloff | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Yael Septee Kane | |||||||
| 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 | ||
| Peter Rodney | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Leah Rogal | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Elliot Schnitzer | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Josh Schonfeld | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Jason Schwartz | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Pam Shrock | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Matthew Weinberg | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Barbara Weisel | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Stacey Relkin Winkler | |||||||
| Director | 2.00 | X | 0 | 0 | 0 | ||
| Douglas Feith | |||||||
| Past President | 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 | ||
| Michael R Levy | |||||||
| Past President | 2.00 | X | 0 | 0 | 0 | ||
| Jonathan Cannon | |||||||
| Head of School | 40.00 | X | 398038 | 0 | 39665 | ||
| Susan Brinn Siegel | |||||||
| Asst. HOS, COO & CFO | 40.00 | X | 265528 | 0 | 39318 | ||
| Roslyn Landy | |||||||
| Dean of Students | 40.00 | 152160 | 0 | 25562 | X | ||
| Julia Scott | |||||||
| Director of Finance and Operations | 40.00 | 126820 | 0 | 23346 | X | ||
| Sharon Roll | |||||||
| Director of Development | 40.00 | 117185 | 0 | 666 | X | ||
| Michael Kay | |||||||
| Upper School Principal | 40.00 | 114228 | 0 | 9866 | X | ||
| Lenore Layman | |||||||
| Director of Educational Support Services | 40.00 | 111098 | 0 | 28349 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1285057 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 166772 | TotalOtherCompensation |
| Number Individuals GT100 K | 18 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| PMM Companies | |||||
| 15938 Derwood Road | Rockville | MD | 20855 | Building Maintainence | 368065 |
| Coughlin Transportation | |||||
| 8311 Snouffer School Road | Gaithersburg | MD | 20879 | Bus Transportation | 362645 |
| Dataprise Inc | |||||
| PO Box 62550 | Baltimore | MD | 212642550 | IT Support | 319059 |
| Neueblue | |||||
| 5257 Buckeystown Pike 500 | Frederick | MD | 21704 | Marketing Consultants | 163515 |
| The Brickman Group | |||||
| 3630 Solutions Center | Chicago | IL | 60677 | Landscaping | 138695 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| Federated Campaigns | 1121300 | FederatedCampaigns |
| Government Grants | 20000 | GovernmentGrants |
| All Other Contributions | 2210756 | AllOtherContributions |
| Noncash Contributions | 123299 | NoncashContributions |
| Total Contributions | 3352056 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition | 900099 | 25221764 | 25221764 |
| Food service | 900099 | 541379 | 541379 |
| Transportation | 900099 | 204536 | 204536 |
| Summer programs | 900099 | 144903 | 144903 |
| Forfeited fam. enroll | 900099 | 33750 | 33750 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12700 | TotalRevenueColumn |
| Related Or Exempt Function Income | 12700 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 26159032 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 731529 | TotalRevenueColumn |
| Unrelated Business Revenue | -578 | UnrelatedBusinessRevenue |
| Exclusion | $732,107 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 911 | TotalRevenueColumn |
| Exclusion | $911 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4295385 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3697670 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 597715 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 597715 | TotalRevenueColumn |
| Exclusion | $597,715 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| Miscellaneous income | 900099 | 142948 | $142,948 |
| Returned check charges | 900099 | 1240 | $1,240 |
| Building rental income | 900099 | 700 | $700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 144888 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 30986131 | TotalRevenueColumn |
| Related Or Exempt Function Income | 26159032 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -578 | UnrelatedBusinessRevenue |
| Exclusion | $1,475,621 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4372277 | Total |
| Program Services | 4372277 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 782827 | Total |
| Program Services | 455053 | ProgramServices |
| Management And General | 327774 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15330478 | Total |
| Program Services | 13765362 | ProgramServices |
| Management And General | 1321790 | ManagementAndGeneral |
| Fundraising | 243326 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 903736 | Total |
| Program Services | 815375 | ProgramServices |
| Management And General | 73994 | ManagementAndGeneral |
| Fundraising | 14367 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 822034 | Total |
| Program Services | 741804 | ProgramServices |
| Management And General | 67165 | ManagementAndGeneral |
| Fundraising | 13065 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1228978 | Total |
| Program Services | 1086957 | ProgramServices |
| Management And General | 123367 | ManagementAndGeneral |
| Fundraising | 18654 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13316 | Total |
| Management And General | 13316 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 98669 | Total |
| Management And General | 98669 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 116399 | Total |
| Management And General | 116399 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50070 | Total |
| Management And General | 50070 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 423029 | Total |
| Program Services | 70501 | ProgramServices |
| Management And General | 305240 | ManagementAndGeneral |
| Fundraising | 47288 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 305900 | Total |
| Program Services | 121774 | ProgramServices |
| Management And General | 178008 | ManagementAndGeneral |
| Fundraising | 6118 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31244 | Total |
| Management And General | 31244 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1673108 | Total |
| Management And General | 1673108 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6940 | Total |
| Management And General | 4496 | ManagementAndGeneral |
| Fundraising | 2444 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102206 | Total |
| Management And General | 102206 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 183686 | Total |
| Management And General | 183686 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1628925 | Total |
| Management And General | 1628925 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61447 | Total |
| Management And General | 61447 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Student mat. & ed. | 1384380 | 1384380 | ||
| Transportation | 307547 | 307547 | ||
| Food service | 259385 | 259385 | ||
| Bad debt reserve | 155757 | -24243 | 180000 | |
| Occupancy and depr. | 0 | 3252485 | -3265939 | 13454 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30242338 | Total |
| Program Services | 26608657 | ProgramServices |
| Management And General | 3274965 | ManagementAndGeneral |
| Fundraising | 358716 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 485 | BOY |
| EOY | 80485 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8444365 | BOY |
| EOY | 11390602 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5462831 | BOY |
| EOY | 4359866 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 527638 | BOY |
| EOY | 43801 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39297 | BOY |
| EOY | 174295 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 30325761 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 15151407 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16064687 | BOY |
| EOY | 15174354 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19332472 | BOY |
| EOY | 23929725 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3332897 | BOY |
| EOY | 2231366 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4637721 | BOY |
| EOY | 4646200 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57842393 | BOY |
| EOY | 62030694 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1655612 | BOY |
| EOY | 2131605 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3158938 | BOY |
| EOY | 3324929 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3927287 | BOY |
| EOY | 3796820 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 692794 | BOY |
| EOY | 634279 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9434631 | BOY |
| EOY | 9887633 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22829273 | BOY |
| EOY | 25283298 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12872351 | BOY |
| EOY | 14030719 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12706138 | BOY |
| EOY | 12829044 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48407762 | BOY |
| EOY | 52143061 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57842393 | BOY |
| EOY | 62030694 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 743793 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 2991506 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 14695248 | BeginningOfYearBalance |
| Contributions | 302906 | Contributions |
| Investment Earnings Or Losses | 2477053 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 462000 | GrantsOrScholarships |
| Other Expenditures | 13552 | OtherExpenditures |
| Administrative Expenses | 252723 | AdministrativeExpenses |
| End Of Year Balance | 16746932 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 13666323 | BeginningOfYearBalance |
| Contributions | 326418 | Contributions |
| Investment Earnings Or Losses | 1214769 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 425000 | GrantsOrScholarships |
| Other Expenditures | 17294 | OtherExpenditures |
| Administrative Expenses | 69968 | AdministrativeExpenses |
| End Of Year Balance | 14695248 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 15230833 | BeginningOfYearBalance |
| Contributions | 269197 | Contributions |
| Investment Earnings Or Losses | -1758188 | InvestmentEarningsOrLosses |
| Other Expenditures | 25649 | OtherExpenditures |
| Administrative Expenses | 76870 | AdministrativeExpenses |
| End Of Year Balance | 13639323 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.76600 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.23400 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 23052750 | OtherCostOrOtherBasis |
| Depreciation | 9211480 | Depreciation |
| Book Value | 13841270 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7273011 | OtherCostOrOtherBasis |
| Depreciation | 5939927 | Depreciation |
| Book Value | 1333084 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 15174354 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Facility contribution receivable | 4469170 |
| Bond issuance costs, net | 94543 |
| Other receivables | 82487 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 4646200 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Family enrollment deposit | $325,404 |
| Deferred rent | $308,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 634279 | TotalOfAmounts |
| Total Revenue | 30986131 | TotalRevenue |
| Total Expenses | 30242338 | TotalExpenses |
| Excess Or Deficit For Year | 743793 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 2991506 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 2991506 | TotalAdjustments |
| Excess Or Deficit Per FS | 3735299 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 29488961 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 2991506 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 2991506 | RevenueNotRptdF990 |
| Revenue Subtotal | 26497455 | RevenueSubtotal |
| Investment Expenses Not Included | 116399 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 4372277 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 4488676 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 30986131 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 25753662 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 25753662 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 116399 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 4372277 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 4488676 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 30242338 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | Most of the School's endowment funds are used to support scholarships. If donor restrictions specify a particular purpose, the funds are used in compliance with donor restrictions. |
| 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 4,372,277. | |
| Part XIII, Line 4b - Other Adjustments: | Grants netted against tuition revenue 4,372,277. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 0 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Explanation of Nondiscriminatory Policy Publication | Schedule E, Part I, Line 3 | An announcement is published annually in the Washington Post. |
| Explanation of Document Retention | Schedule E, Part I, Line 4 | The School does not profile the racial composition of the student body. |
| Explanation of Government Financial Assistance | Schedule E, Part I, Line 6 | The school receives funding for security-related capital improvements under the National Security Grant Program. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|
| Tuition assistance | 415 | 4340777 | FMV | Tuition subsidies to students |
| Educational travel grants | 14 | 31500 | FMV | Financial subsidies to students for travel |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: The School's tuition assistance program makes it possible for qualified families who are unable to pay full tuition to send their children to the School. The School 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 School's 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 our School, not cash grants to families. Students must be enrolled in the School and families must qualify under the School's guidelines in order to receive tuition assistance. For travel grants, students must qualify under the School'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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Jonathan Cannon | |||||||||||||
| 312878 | 0 | 20085 | 0 | 65075 | 0 | 19600 | 0 | 20065 | 0 | 437703 | 0 | 0 | 0 |
| Susan Brinn Siegel | |||||||||||||
| 253528 | 0 | 12000 | 0 | 0 | 0 | 19600 | 0 | 19718 | 0 | 304846 | 0 | 0 | 0 |
| Roslyn Landy | |||||||||||||
| 152160 | 0 | 0 | 0 | 0 | 0 | 12276 | 0 | 13286 | 0 | 177722 | 0 | 0 | 0 |
| Julia Scott | |||||||||||||
| 120320 | 0 | 6500 | 0 | 0 | 0 | 10187 | 0 | 13159 | 0 | 150166 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 7 | ReturnReference |
| Explanation | Employees are eligible to receive performance bonuses. The bonus for the head of Head of School is determined by the compensation committee. The bonus for the Assistant Head of School, Chief Financial and Operating Officer is 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PMM Companies | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | Steve Lustig, Secretary, owns 50% of PMM Companies. | Relationship |
| Amount Of Transaction | 367515 | AmountOfTransaction |
| Description Of Transaction | 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. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 123299 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 1 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Third Party Use: | Identifier |
| Return Reference | Part I, Line 32b: | ReturnReference |
| Explanation | The School has a brokerage account to facilitate the sale of donated stock. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 8b | The Executive Committee began taking contemporaneous notes in November 2011. | |
| 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. It will be available for all board members on request and on Guidestar. | |
| The Charles E. Smith Jewish Day School complies with all federal and state laws governing conflict of interest applicable to nonprofit and charitable organizations. The Board of Directors adopted a new Conflict of Interest Policy on April 11, 2011. 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, 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 12c | |
| 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 B, line 15a | |
| The organization does not release governing documents or financial statements to the public. The Form 990 is available for viewing in the Business Office and can be found on www.guidestar.com. | Form 990, Part VI, Section C, line 19 | |
| Changes in Net Assets or Fund Balances: | Net unrealized gains on investments: 2,991,506. | Form 990, Part XI, line 5: |