2026-05-15T16:04:53-05:00 2025-06-30 333709623 COHNREZNICK ADVISORY LLC 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2024-07-01 520961920 CHARLES E SMITH JEWISH DAY SCHOOL OF GREATER WASHINGTON INC CHAR 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 ELANIT JAKABOVICS CHIEF FIN. AND OPERATING OFFICER 3018811400 2026-05-15 1 1 ZACHARY SEGAL P01511850 3016529100 2026-05-15 2024 2025-03-06 01:10:19Z ELANIT JAKABOVICS 1901 E JEFFERSON STREET ROCKVILLE MD 20852 38491840 0 X WWW.CESJDS.ORG X 1965 MD CESJDS IS A PRE K-12 GRADE INDEPENDENT DAY SCHOOL THAT DELIVERS AN EXEMPLARY GENERAL AND JEWISH EDUCATION. OUR PURPOSE IS TO ENSURE A VIBRANT JEWISH FUTURE BY FOSTERING THE GROWTH OF CONFIDENT, COMPASSIONATE THINKERS WHO ENGAGE THE WORLD THROUGH JEWISH VALUES. 19 19 332 19 0 0 4528895 3194527 32278213 33671160 2271868 1355084 174124 271069 39253100 38491840 8876379 10140611 0 0 22652440 23263722 0 36000 494426 9090921 8156950 40619740 41597283 -1366640 -3105443 70018609 70434659 7318443 7243570 62700166 63191089 CESJDS IS A PRE K-12 GRADE INDEPENDENT DAY SCHOOL THAT DELIVERS AN EXEMPLARY GENERAL AND JEWISH EDUCATION. OUR PURPOSE IS TO ENSURE A VIBRANT JEWISH FUTURE BY FOSTERING THE GROWTH OF CONFIDENT, COMPASSIONATE THINKERS WHO ENGAGE THE WORLD THROUGH JEWISH VALUES. 0 0 35163206 10140611 33942229 FOUNDED IN 1965, THE CHARLES E. SMITH JEWISH DAY SCHOOL (CESJDS) IS ONE OF THE LARGEST AND MOST PRESTIGIOUS K-12 JEWISH DAY SCHOOLS IN NORTH AMERICA. CREATIVITY AND CONFIDENCE ARE THE CORNERSTONES OF OUR SCHOOL COMMUNITY, CULTIVATED BY OUR WARM, FAMILY ATMOSPHERE AND TRADITION OF ACADEMIC EXCELLENCE. OUR 843 STUDENTS FLOURISH WITH THE SUPPORT OF DEDICATED FACULTY AND THE OPPORTUNITY TO WORK WITH CUTTING-EDGE TECHNOLOGIES. AT CESJDS, WE PREPARE OUR STUDENTS FOR ACTIVE ENGAGEMENT IN THE JEWISH COMMUNITY AND LEADERSHIP IN AMERICAN SOCIETY. CESJDS IS ACCREDITED BY AIMSDC (ASSOCIATION OF INDEPENDENT MD & DC SCHOOLS). 35163206 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 86 0 1 332 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X ELANIT JAKABOVICS 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 ADAM DUCKER VICE PRESIDENT 2.00 X X 0 0 0 ARIEL LAVINBUK DIRECTOR 2.00 X 0 0 0 AYALA NURIELY KIMEL PAST-PRESIDENT 2.00 X 0 0 0 CONNIE LINDENAUER ASSISTANT TREASURER 2.00 X X 0 0 0 DANIELLE JEWELER DIRECTOR 2.00 X 0 0 0 DANIELLE JUDA VICE PRESIDENT 2.00 X X 0 0 0 ERIKA TERL PARENT ASSOC. CO-PRESIDENT 2.00 X 0 0 0 GABY WEISEL DIRECTOR 2.00 X 0 0 0 GEOFF CHESMAN DIRECTOR 2.00 X 0 0 0 JANA SHARP DIRECTOR 2.00 X 0 0 0 JENNIFER SCHWARTZ SECRETARY 2.00 X X 0 0 0 JONATHAN OLIN DIRECTOR 2.00 X 0 0 0 JOY DEMAIN PARENT ASSOC. CO-PRESIDENT 2.00 X 0 0 0 JUSTIN EPNER TREASURER 2.00 X X 0 0 0 PAUL HIMMELFARB DIRECTOR 2.00 X 0 0 0 SARIT SCOTT DIRECTOR 2.00 X 0 0 0 STACY MENSH SCHLACTUS PRESIDENT-ELECT 2.00 X X 0 0 0 TODD ROSENBERG DIRECTOR 2.00 X 0 0 0 ZACH BRITTON DIRECTOR 2.00 X 0 0 0 RABBI MITCH MALKUS CEO/HEAD OF SCHOOL 40.00 X 407687 0 49565 ELANIT JAKABOVICS CFOO 40.00 X 212035 0 13421 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL (UNTIL 12/24) 40.00 X 177458 0 39603 LISA VARDI HIGH SCHOOL PRINCIPAL 40.00 X 184726 0 28519 ROSLYN LANDY DEAN OF STUDENTS 32.00 X 168814 0 23099 LENORE S LAYMAN LOWER SCHOOL ESS, DIRECTOR 32.00 X 131513 0 19278 VIRGINIA THORNTON DIR. OF INSTRUCTIONAL TECHNOLOGY 40.00 X 149641 0 5783 1431874 0 179268 40 0 1 0 EXQUISITE SCHOOL BUS SERVICE 770 OLD BRANCH AVE CLINTON MD 20735 TRANSPORTATION SERVICES 606545 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 CLEANING SERVICES 538324 SULAM UNLIMITED LEARNINGS 13300 ARCTIC AVE ROCKVILLE MD 20853 OUTSOURCED PERSONNEL 451865 RON RUFF ROOFING INC 5520 SOUTHWESTERN BLVD HALETHORPE MD 21227 ROOF REPLACEMENT 416000 EDGE CONSTRUCTION INC 6480 SLIGO MILL RD TAKOMA PARK MD 20912 SECURITY VESTIBULE 251039 13 391236 2803291 3194527 TUITION 900099 32822000 32822000 FOOD SERVICES 900099 439243 439243 SUMMER/OTHER PROGRAMS 900099 209493 209493 TRANSPORTATION 900099 171224 171224 APPLICATION FEES 900099 29200 29200 33671160 1355084 1355084 149822 0 149822 149822 149822 121247 121247 121247 38491840 33942229 0 1355084 10140611 10140611 697069 555268 131438 10363 18501721 14738007 3488665 275049 592222 471749 111669 8804 2092630 1666936 394584 31110 1380080 1099337 260226 20517 11649 11649 143676 96 143580 36000 36000 184104 184104 130051 1134 128050 867 91353 7190 72972 11191 431173 295909 132545 2719 541631 191909 328879 20843 2259379 2190161 63315 5903 19811 14014 5762 35 150248 83085 60253 6910 1504940 1461739 39517 3684 151810 151810 EDUCATIONAL MATERIALS A 2438985 2052603 365423 20959 FOOD SERVICES 69285 36329 15845 17111 OTHER EVENT EXPENSES 12440 5319 1175 5946 16415 16415 41597283 35163206 5939651 494426 115441 189930 9911698 8052794 2503687 1777892 29630 261834 531618 398699 36746715 31702534 5812651 5044181 32107396 37921353 14634400 12606764 796744 674624 3575344 3506588 70018609 70434659 2665297 2283829 3729095 4166833 924051 792908 7318443 7243570 X 21677947 19574029 41022219 43617060 62700166 63191089 70018609 70434659 -3105443 3610366 -14000 0 X X 0 0 0 X 7099178 3492333 7150076 4528895 3194527 25465009 7099178 3492333 7150076 4528895 3194527 25465009 360202 25104807 451040 933440 1175779 2409604 1504906 6474769 48812 115153 15779 4179 121247 305170 32244948 158127446 0.77860 0.78150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 41,037. 2021 AMOUNT: $ 115,153. 2022 AMOUNT: $ 15,779. 2023 AMOUNT: $ 4,179. 2024 AMOUNT: $ 121,247. BANK COMMISSIONS - 2020 AMOUNT: $ 7,775. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36521253 347720 3218869 1829415 38258427 35006797 641421 2139021 1265986 36521253 31840740 641421 2524636 35006797 36271664 150013 -3415359 916000 244859 4719 31840740 30075105 139257 7235693 828000 201983 148408 36271664 0.02172 0.00000 0.97828 0 0 26780661 23118081 3662580 9966054 8584453 1381601 5044181 HEDGE FUNDS 12606764 C 12606764 LEASE LIABILITY 792908 792908 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 CESJDS' POLICY IS PUBLISHED ANNUALLY IN THE BALTLMORE SUN. SCHEDULE E, PART I, LINE 4 CESJDS DOES NOT KEEP RECORDS OF THE RACIAL COMPOSITION OF STUDENTS. X X X X X X 0 C3 STRATEGIES 4127 MANOR VIEW CT JARRETTSVILLE MD 21084 FUNDRAISING CONSULTANT 0 0 36000 0 36000 MD 1 TUTION ASSISTANCE 482 10054986 EDUCATIONAL TRAVEL GRANTS 37 85625 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 X X X 0 0 0 0 0 0 0 0 0 RABBI MITCH MALKUS CEO/HEAD OF SCHOOL 407687 0 0 0 0 0 21119 0 28446 0 457252 0 0 0 ELANIT JAKABOVICS CFOO 212035 0 0 0 0 0 5995 0 7426 0 225456 0 0 0 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL (UNTIL 12/24) 155713 0 0 0 21745 0 8811 0 30792 0 217061 0 0 0 LISA VARDI HIGH SCHOOL PRINCIPAL 184726 0 0 0 0 0 9714 0 18805 0 213245 0 0 0 ROSLYN LANDY DEAN OF STUDENTS 168814 0 0 0 0 0 8657 0 14442 0 191913 0 0 0 VIRGINIA THORNTON DIR. OF INSTRUCTIONAL TECHNOLOGY 149641 0 0 0 0 0 0 0 5783 0 155424 0 0 0 LENORE S LAYMAN LOWER SCHOOL ESS, DIRECTOR 131513 0 0 0 0 0 0 0 19278 0 150791 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS POSTED TO A SECURED PORTAL FOR REVIEW BY THE FULL BOARD OF DIRECTORS FOR COMMENT AND REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CESJDS COMPLIES WITH THE INTERNAL REVENUE SERVICE'S SUGGESTED BEST PRACTICES REGARDING CONFLICT OF INTEREST POLICIES 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 CONTROLLER. 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 OF DIRECTORS, A COMMITTEE THEREOF, THE PRESIDENT 0RA 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 AND COMPARABILITY DATA. COMPENSATION FOR THE UPPER LEVEL ADMINISTRATORS IS SET BY THE HEAD OF SCHOOL, BASED ON RESEARCH OF COMPENSATION FOR SIMILAR POSITIONS AT COMPARABLE SCHOOLS AND NONPROFIT ORGANIZATIONS. THE MOST RECENT COMPENSATION STUDY TO EVALUATE THE HEAD OF SCHOOL'S COMPENSATION AMOUNT WAS PERFORMED IN DECEMBER OF 2024. 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. FORM 990, PART XII, LINE 2B: THE AUDITED FINANCIAL STATEMENTS HAVE YET TO BE ISSUED AS OF THE FILING OF THE 2024 FORM 990. THIS FORM 990 HAS BEEN PREPARED USING THE BEST ESTIMATES AVAILABLE AT THE TIME, AND IF THE FINAL AUDITED FINANCIAL STATEMENTS CONTAIN MATERIAL DIFFERENCES APPROPRIATE ACTION WILL BE TAKEN.