2011-05-16T12:44:22-05:00 2010-06-30 RUBINO & MCGEEHIN CHARTERED 6903 ROCKLEDGE DRIVE SUITE 1200 BETHESDA MD 20817 990 2009-07-01 520961920 CHARLES E SMITH JEWISH DAY SCHOOL OF GREATER WASHINGTON INC CHAR 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 Susan Brinn Siegel 3018811400 2011-05-16 1 JENNY E HERRERA CPA 3015643636 2009 2016-02-24 21:20:13Z SUSAN BRINN SIEGEL 1901 E JEFFERSON STREET ROCKVILLE MD 20852 39173711 0 X www.cesjds.org X 1966 MD JUDAIC AND GENERAL STUDIES EDUCATION FOR STUDENTS IN GRADES K-12. 27 26 376 250 1181 0 3322659 3325604 28044360 27021053 -4187564 490792 24133 2005 27203588 30839454 4447074 4623545 0 21127166 19541679 0 348375 6684020 6460228 32258260 30625452 -5054672 214002 56177744 57842393 9912496 9434631 46265248 48407762 THE SCHOOL IS AN INDEPENDENT COMMUNITY DAY SCHOOL DEDICATED TO CREATING AN ENVIRONMENT IN WHICH STUDENTS CAN GROW TO THEIR FULLEST POTENTIAL AS RESPONSIBLE AND DEDICATED MEMBERS OF THE JEWISH PEOPLE AND OF AMERICAN SOCIETY. 0 0 27676582 4623545 27021053 EDUCATION: SECULAR AND JUDAIC STUDIES FOR APPROXIMATELY 1400 STUDENTS IN KINDERGARTEN THROUGH HIGH SCHOOL. 27676582 1 1 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 32 0 1 376 1 1 1 1 CJ 0 0 0 0 0 0 0 27 26 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MD X JULIA M SCOTT 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 DANNY Akman 2.00 X 0 0 0 DOUGLAS FEITH 2.00 X 0 0 0 ERan Gasko 2.00 X 0 0 0 AMY KAUFMAN GOOTT 2.00 X 0 0 0 NANCY HAMBURGER 2.00 X 0 0 0 RON KAPLAN 2.00 X X 0 0 0 DANNY KRIFCHER 2.00 X X 0 0 0 MICHAEL R LEVY 2.00 X 0 0 0 STEVE Lustig 2.00 X 0 0 0 HARRIS SCHWALB 2.00 X X 0 0 0 Daniel Abramowitz 2.00 X X 0 0 0 Stan Cohen 2.00 X 0 0 0 Elliot Schnitzer 2.00 X 0 0 0 Jeff Snyder 2.00 X 0 0 0 DAVID BAUMAN 2.00 X 0 0 0 MINDY BERGER 2.00 X 0 0 0 ANN KAPLAN 2.00 X 0 0 0 JONATHAN MISSNER 2.00 X 0 0 0 LYNN MORGAN 2.00 X 0 0 0 JOSH SCHONFELD 2.00 X 0 0 0 JAMIE SIEGAL 2.00 X 0 0 0 DAVID TOPOL 2.00 X X 0 0 0 JILL MYERS 2.00 X 0 0 0 LEAH ROGAL 2.00 X 0 0 0 PAM SHROCK 2.00 X 0 0 0 MATTHEW WEINBERG 2.00 X 0 0 0 HOWARD M WILCHINS 2.00 X 0 0 0 STACEY RELKIN WINKLER 2.00 X 0 0 0 LIVIA BARDIN 2.00 X 0 0 0 PAUL S BERGER 2.00 X 0 0 0 ANNETTE FORSETER 2.00 X 0 0 0 MISHA GALPERIN 2.00 X 0 0 0 NORMAN GOLDSTEIN 2.00 X 0 0 0 ROBERT P KOGOD 2.00 X 0 0 0 JULIUS S LEVINE 2.00 X 0 0 0 JONATHAN CANNON 40.00 X 397103 0 37283 SUSAN BRINN SIEGEL 40.00 X 244836 0 36787 ROSLYN LANDY 40.00 X 149714 0 23808 JULIA SCOTT 40.00 X 112436 0 20550 LORI L LEATHERMAN 40.00 X 106256 0 20103 VIRGINIA THORNTON 40.00 X 108120 0 16362 LENORE S LAYMAN 40.00 X 108849 0 18338 1227314 0 173231 15 0 1 0 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 BUILDING MAINTENANCE 361752 DATAPRISE INC PO BOX 62550 BALTIMORE MD 212642550 IT SUPPORT 335754 COUGHLIN TRANSPORTATION 8311 SNOUFFER SCHOOL ROAD GAITHERSBURG MD 20879 BUS TRANSPORTATION 276609 JOYCE'S TRANSPORTATION 402 KINGS FARM BOULEVARD125 ROCKVILLE MD 20850 BUS TRANSPORTATION 138929 GUARDSMARK LLC PO BOX 11407 BIRMINGHAM AL 352463000 SECURITY SERVICE 135659 6 1178127 2147477 49180 3325604 TUITION & RELATED FEES 611600 26538129 26538129 TRANSPORTATION 611710 269112 269112 SUMMER & OTHER PROGS 611600 213812 213812 27021053 493359 493359 824 824 8331690 8334257 -2567 -2567 -2567 INVESTMENT K-1 ALLOC. 900003 1181 1181 1181 30839454 27021053 1181 491616 4623545 4623545 713220 426953 286267 15728250 14392990 1144536 190724 993630 899096 80905 13629 859591 778679 69051 11861 1246988 1108892 121606 16490 1114 1114 80337 80337 103650 103650 41383 41383 155001 75207 79794 337539 73659 260691 3189 22776 22776 1640853 1640853 1483 1483 88010 88010 194537 194537 1610880 1610880 57640 57640 EDUCATIONAL MATERIALS 1042972 1042972 STUDENT ACTIVITIES 418407 418407 TRANSPORTATION 335790 335790 FOOD SERVICE 233515 233515 FACILITY&OCCUP. ALLOC 0 3266286 -3280278 13992 94341 591 76537 17213 30625452 27676582 2600495 348375 500 485 6709359 8444365 6468366 5462831 209406 527638 74361 39297 29592421 13527734 17412997 16064687 20591023 22665369 4711732 4637721 56177744 57842393 1799916 1655612 3350065 3158938 4051714 3927287 710801 692794 9912496 9434631 X 21529210 22829273 12356318 12872351 12379720 12706138 46265248 48407762 56177744 57842393 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13666323 326418 1214769 442294 69968 14695248 15230833 296197 -1758188 25649 76870 13666323 0.86460 0.13540 0 0 23022334 8373725 14648609 6570087 5154009 1416078 16064687 FACILITY CONTRIBUTION RECEIVABLE 4537926 COST OF ISSUANCE 99795 4637721 FAMILY ENROLLMENT DEPOSIT 388403 DEFERRED RENT 304391 692794 30839454 30625452 214002 1928512 1928512 2142514 28109529 1928512 68758 1997270 26112259 103650 4623545 4727195 30839454 25967015 68758 68758 25898257 103650 4623545 4727195 30625452 Part V, Line 4: Description of Intended Use of Endowment Funds: TUITION ASSISTANCE AND SPECIAL ACTIVITIES AS DESIGNATED BY DONORS. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE, SHOWN NET OF TUITION INCOME ON FINANCIAL STATEMENTS (SEE SCHEDULE I, PART III) PART XIII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE, SHOWN NET OF TUITION INCOME ON FINANCIAL STATEMENTS (SEE SCHEDULE I, PART III) 1 1 1 AN ANNOUNCEMENT IS PUBLISHED ANNUALLY IN THE WASHINGTON POST NEWSPAPER PUBLICIZING THE SCHOOL'S NONDISCRIMINATION POLICY. 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 TUITION ASSISTANCE 455 4572945 FMV TUITION SUBSIDIES TO STUDENTS EDUCATIONAL TRAVEL GRANTS 23 50600 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 NEED-BLIND AND INDEPENDENT OF THE TUITION ASSISTANCE PROGRAM. FOR TUITION ASSISTANCE THE FUNDS ARE ALLOCATED THROUGH TUITION REDUCTION FOR OUR SCHOOL, NOT CASH GRANTS TO FAMILIES. STUDENTS MUST BE ENROLLED IN OUR 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 0 0 X X X X X 0 0 0 0 0 0 0 1 0 JONATHAN CANNON 304593 0 27810 0 64700 0 19600 0 17683 0 434386 0 0 0 SUSAN BRINN SIEGEL 232836 0 12000 0 0 0 19600 0 17187 0 281623 0 0 0 ROSLYN LANDY 149714 0 0 0 0 0 12124 0 11684 0 173522 0 0 0 Part I, Line 1a JONATHAN CANNON, HEAD OF SCHOOL, EMPLOYMENT CONTRACT INCLUDES AN AMOUNT FOR TRAVEL FOR COMPANIONS. Part I, Line 7 EMPLOYEES ARE ELIGIBLE FOR PERFORMANCE BONUSES. BONUSES FOR THE HEAD OF SCHOOL ARE DETERMINED BY THE COMPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. BONUSES FOR OTHER EMPLOYEES ARE RECOMMENDED BY SUPERVISORS AND APPROVED BY THE HEAD OF SCHOOL. STEVE LUSTIG BOARD MEMBER 364110 JANITORIAL SERVICES PAID FOR BY THE SCHOOL TO PMM COMPANIES, IN WHICH STEVE LUSTIG HAS CO-OWNERSHIP INTEREST. THE COMPANY HAS BEEN PROVIDING SUCH SERVICES SINCE BEFORE THE CO-OWNER BECAME A BOARD MEMBER. 0 X 3 49180 FMV 0 1 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 B, line 11 THE FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTING FIRM OF THE SCHOOL. THE RETURN IS THEN REVIEWED BY THE SCHOOL'S CONTROLLER AND CHIEF FINANCIAL OFFICER PRIOR TO FILING WITH THE IRS. ALL BOARD MEMBERS CAN RECEIVE A PRINTED COPY OF THE FORM 990, UPON REQUEST, FROM THE BUSINESS OFFICE. Form 990, Part VI, Section B, line 12c BOARD MEMBERS ARE QUERIED REGARDING POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY BY THE PRESIDENT OF THE BOARD OF DIRECTORS. 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 CONFLICT OF INTEREST POLICY IS REVIEWED WITH BOARD MEMBERS AND OTHER PARTIES AS APPROPRIATE. FORM 990 CAN BE FOUND ON GUIDESTAR. FORM 990, PART XI, LINE 2C THE AUDIT COMMITTEE OVERSEES THE AUDIT AND SELECTION OF THE AUDIT FIRM. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, LINE 1 THE EXECUTIVE COMMITTEE DEVELOPS ISSUES FOR THE BOARD, REVIEWS THE BOARD'S AGENDA BEFORE EACH BOARD MEETING, AND ACTS ON THE BOARD'S BEHALF WHEN THE EXECUTIVE COMMITTEE DEEMS SUCH ACTION TO BE NECESSARY. ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD AT ITS NEXT REGULAR MEETING. THE MEMBERS OF THE EXECUTIVE COMMITTEE ARE THE SCHOOL'S OFFICERS, THE SCHOOL'S IMMEDIATE PAST PRESIDENT, AND SUCH OTHER VOTING DIRECTORS AND PAST PRESIDENTS DESIGNATED BY THE PRESIDENT. THE PRESIDENT CHAIRS THE EXECUTIVE COMMITTEE. THE HEAD OF SCHOOL AND THE ASSISTANT HEAD OF SCHOOL AND CHIEF FINANCIAL AND OPERATING OFFICER SERVE AS NON-VOTING MEMBERS OF THE EXECUTIVE COMMITTEE.