2012-05-04T15:20:10-05:00 2011-06-30 Raffa PC 1899 L Street NW Washington DC 20036 990 2010-07-01 520961920 Charles E Smith Jewish Day School of Greater Washington Inc CHAR 3018811400 1901 E Jefferson Street Rockville MD 20852 Susan Brinn Siegel 3018811400 2012-01-18 1 Frank H Smith 2028225000 2012-05-02 2010 2016-02-24 21:20:13Z Susan Brinn Siegel 1901 E Jefferson Street Rockville MD 20852 34683801 0 X www.cesjds.org X 1965 MD See Part III, line 4a. 30 30 376 150 -578 0 3325604 3352056 27021053 26159032 490792 1329244 2005 145799 30839454 30986131 4623545 4372277 0 0 19541679 19068053 0 0 358716 6460228 6802008 30625452 30242338 214002 743793 57842393 62030694 9434631 9887633 48407762 52143061 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. 0 0 26608657 4372277 26159032 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. 26608657 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 39 0 1 376 1 0 1 CJ 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 0 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 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 Rich Handloff 2.00 X 0 0 0 Yael Septee Kane 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 Leah Rogal 2.00 X 0 0 0 Elliot Schnitzer 2.00 X 0 0 0 Josh Schonfeld 2.00 X 0 0 0 Jason Schwartz 2.00 X 0 0 0 Pam Shrock 2.00 X 0 0 0 Matthew Weinberg 2.00 X 0 0 0 Barbara Weisel 2.00 X 0 0 0 Stacey Relkin Winkler 2.00 X 0 0 0 Douglas Feith 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 Michael R Levy 2.00 X 0 0 0 Jonathan Cannon 40.00 X 398038 0 39665 Susan Brinn Siegel 40.00 X 265528 0 39318 Roslyn Landy 40.00 X 152160 0 25562 Julia Scott 40.00 X 126820 0 23346 Sharon Roll 40.00 X 117185 0 666 Michael Kay 40.00 X 114228 0 9866 Lenore Layman 40.00 X 111098 0 28349 1285057 0 166772 18 0 1 0 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 6 1121300 20000 2210756 123299 3352056 Tuition 900099 25221764 25221764 Food service 900099 541379 541379 Transportation 900099 204536 204536 Summer programs 900099 144903 144903 Forfeited fam. enroll 900099 33750 33750 12700 12700 26159032 731529 -578 732107 911 911 4295385 3697670 597715 597715 597715 Miscellaneous income 900099 142948 142948 Returned check charges 900099 1240 1240 Building rental income 900099 700 700 144888 30986131 26159032 -578 1475621 4372277 4372277 782827 455053 327774 15330478 13765362 1321790 243326 903736 815375 73994 14367 822034 741804 67165 13065 1228978 1086957 123367 18654 13316 13316 98669 98669 116399 116399 50070 50070 423029 70501 305240 47288 305900 121774 178008 6118 31244 31244 1673108 1673108 6940 4496 2444 102206 102206 183686 183686 1628925 1628925 61447 61447 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 30242338 26608657 3274965 358716 485 80485 8444365 11390602 5462831 4359866 527638 43801 39297 174295 30325761 15151407 16064687 15174354 19332472 23929725 3332897 2231366 4637721 4646200 57842393 62030694 1655612 2131605 3158938 3324929 3927287 3796820 692794 634279 9434631 9887633 X 22829273 25283298 12872351 14030719 12706138 12829044 48407762 52143061 57842393 62030694 X 743793 2991506 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14695248 302906 2477053 462000 13552 252723 16746932 13666323 326418 1214769 425000 17294 69968 14695248 15230833 269197 -1758188 25649 76870 13639323 0.76600 0.23400 0 0 23052750 9211480 13841270 7273011 5939927 1333084 15174354 Facility contribution receivable 4469170 Bond issuance costs, net 94543 Other receivables 82487 4646200 Family enrollment deposit 325404 Deferred rent 308875 634279 30986131 30242338 743793 2991506 2991506 3735299 29488961 2991506 2991506 26497455 116399 4372277 4488676 30986131 25753662 0 25753662 116399 4372277 4488676 30242338 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. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. 1 Tuition assistance 415 4340777 FMV Tuition subsidies to students Educational travel grants 14 31500 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: 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. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 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 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 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. PMM Companies Steve Lustig, Secretary, owns 50% of PMM Companies. 367515 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 1 123299 FMV 0 0 1 Third Party Use: Part I, Line 32b: The School has a brokerage account to facilitate the sale of donated stock. 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. Form 990, Part VI, Section B, line 12c 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 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 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized gains on investments: 2,991,506.