2025-03-14T20:18:52-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2023-07-01 952794822 ABRAHAM JOSHUA HESCHEL DAY SCHOOL ABRA 8183685781 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 8183685781 2025-03-12 1 1 KAREN LO P02141262 3102732501 2025-03-12 2023 2025-03-06 01:10:19Z LARRY KLIGMAN 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 16621645 0 X WWW.HESCHEL.COM X 1972 CA ABRAHAM JOSHUA HESCHEL DAY SCHOOL CULTIVATES STUDENTS' NATURAL SENSE OF WONDER INTO AN EXCEPTIONALLY RICH EDUCATION THAT ENCOURAGES CRITICAL THINKING, CREATIVITY, AND COMPASSION. IN PARTNERSHIP WITH OUR FAMILIES, WE INSPIRE OUR STUDENTS TO BECOME KIND, EMPOWERED INDIVIDUALS COMMITTED TO THE VALUES OF THE JEWISH PEOPLE, THE VITALITY OF ISRAEL, AND REPAIRING OUR WORLD. 22 20 129 88 0 0 1351736 1508158 12946762 14097042 201884 419689 -27950 -202489 14472432 15822400 2748811 2841400 0 0 8134272 8728704 0 0 334259 3363898 3545962 14246981 15116066 225451 706334 19678635 20782484 6138052 6145941 13540583 14636543 X ABRAHAM JOSHUA HESCHEL DAY SCHOOL CULTIVATES STUDENTS' NATURAL SENSE OF WONDER INTO AN EXCEPTIONALLY RICH EDUCATION THAT ENCOURAGES CRITICAL THINKING, CREATIVITY, AND COMPASSION. IN PARTNERSHIP WITH OUR FAMILIES, WE INSPIRE OUR STUDENTS TO BECOME KIND, EMPOWERED INDIVIDUALS COMMITTED TO THE VALUES OF THE JEWISH PEOPLE, THE VITALITY OF ISRAEL, AND REPAIRING OUR WORLD. 0 0 12277873 2841400 13809077 HESCHEL DAY SCHOOL, WITH AN ENROLLMENT OF APPROXIMATELY 334 STUDENTS IN PRE-KINDERGARTEN THROUGH EIGHTH GRADE, SERVES FAMILIES FROM ALL DENOMINATIONS WITHIN THE COMMUNITY.HESCHEL IS DEDICATED TO PROVIDING AN INTEGRATED SECULAR AND JUDAIC PROGRAM WHICH DEVELOPS SELF-DIRECTED AND RESOURCEFUL LEARNERS. WE CONSIDER THE WHOLE CHILD AND SEEK TO ENGENDER A STRONG SENSE OF SELF AND A LIFE-LONG COMMITMENT TO LEARNING AND TO JUDAISM.RECOGNIZING THAT EACH CHILD IS UNIQUE, INSTRUCTION IS DESIGNED TO ACCOMMODATE THE INDIVIDUAL NEEDS OF LEARNERS. 12277873 1 1 0 0 0 0 0 1 1 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 129 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 20 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X SARAH SCHULTZ 8183685781 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 LAWRENCE KLIGMAN DIRECTOR/HEAD OF SCHOOL 40.00 X X 386425 0 24698 EDEN PUCHIU DIRECTOR OF ADMISSION 40.00 X 98750 0 10575 RICHARD DARWISH DIRECTOR/VP FACILITIES 1.00 X X 0 0 0 DORAN TAJKEF DIRECTOR/PAST PRESIDENT 1.00 X 0 0 0 DAN PARDO DIRECTOR/VP MARKETING 1.00 X 0 0 0 BONNIE SMIGEL-DERIN DIRECTOR/SECRETARY 1.00 X X 0 0 0 JON KONHEIM DIRECTOR 1.00 X 0 0 0 MELANIE COHEN DIRECTOR/PRESIDENT 1.00 X X 0 0 0 MATT WINDISCH DIRECTOR/VP FINANCE 1.00 X X 0 0 0 MALKIE RODIN DIRECTOR/VP OF DEVELOPMENT 1.00 X X 0 0 0 BECKY GITIG DIRECTOR 1.00 X 0 0 0 BARBRA NEINSTEIN DIRECTOR 1.00 X 0 0 0 JAN GOREN DIRECTOR 1.00 X 0 0 0 KIM SCHWARZ DIRECTOR 1.00 X 0 0 0 JEFF SKOBIN DIRECTOR 1.00 X 0 0 0 FELICIA GREENSPAN DIRECTOR 1.00 X 0 0 0 ERIC GOREN DIRECTOR/EVP 1.00 X X 0 0 0 MARCY TAJKEF DIRECTOR 1.00 X 0 0 0 LESLIE HEILBRON DIRECTOR 1.00 X 0 0 0 DANNEY HEYMAN DIRECTOR 1.00 X 0 0 0 RICARDO GOLDBERG DIRECTOR 1.00 X 0 0 0 MIKE MILLER DIRECTOR 1.00 X 0 0 0 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 40.00 X 212727 0 17645 LARA MARTIN ELEMENTARY SCHOOL DIRECTOR 40.00 X 162813 0 19724 EMILY CODDINGTON MIDDLE SCHOOL DIRECTOR 40.00 X 154916 0 15122 SCOTT WESTLE RABBI-IN-RESIDENCE 40.00 X 120577 0 14273 ALEXANDRA BAKER DIRECTOR OF ADVANCEMENT 40.00 X 143470 0 13546 DEBORAH COHEN ELEMENTARY SCHOOL GENERAL & JUDAIC STUDIES & CAMP 40.00 X 102571 0 16531 1382249 0 132114 7 0 1 0 THOMAS DALE & ASSOCIATES 869 N DOUGLAS ST EL SEGUNDO CA EL SEGUNDO CA 90245 SECURITY 406916 STUDENT TRANSPORTATION OF AMERICA PO BOX 51691 LOS ANGELES CA 90051 BUS SERVICE 377161 VALLEY BETH SHALOM 15739 VENTURA BLVD ENCINO IL 91436 HOT LUNCH 227891 WORLD EXPRESS TRAVEL 21800 BURBANK BLVD WOODLAND HILLS CA 91367 TRAVEL AGENCY FOR THE 8TH GRADE TRIP 179593 4 472145 1036013 5032 1508158 TUITION AND FEES 611600 12884245 12884245 AUXILIARY ACTIVITIES 611710 924832 924832 TRIP INCOME 900099 287965 287965 14097042 504293 504293 396152 480756 -84604 -84604 -84604 116000 472145 318489 -202489 -202489 15822400 14097042 0 217200 2841400 2841400 797730 202687 461308 133735 6443500 5296222 1039700 107578 251654 211341 37147 3166 720337 565142 136089 19106 515483 396922 103097 15464 54183 32510 21673 41100 41100 37938 37938 65556 65556 101798 71259 28503 2036 364671 255270 102109 7292 24581 22123 2458 618358 432851 173140 12367 256539 179577 71831 5131 AUXILLIARY OPERATIONS 668441 668441 INSTRUCTIONAL OPERATION 603621 603621 SECURITY 460778 442347 13823 4608 ADMINISTRATIVE EXPENSES 229122 56160 168462 4500 19276 19276 15116066 12277873 2503934 334259 189774 164848 7355683 7787184 86099 130402 185202 158425 15083451 9090523 5996901 5992928 5713628 6345757 151348 202940 19678635 20782484 885645 811391 5122452 5152222 5262 5279 124693 177049 6138052 6145941 X 9422678 9968281 4117905 4668262 13540583 14636543 19678635 20782484 X 706334 407342 -17716 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X EDUCATION 0 0 1 X 3988437 117500 430699 4536636 3576413 117118 294906 3988437 3992994 204183 -540764 80000 3576413 3580507 221450 191037 3992994 3436936 46600 96971 3580507 0.04078 0.69613 0.26309 0 0 373285 373285 11150116 8188355 2961761 2288038 474421 1813617 1272012 427747 844265 5992928 LEASE LIABILITY - FINANCING 115241 LEASE LIABILITY - OPERATING 61808 177049 X 13350404 407342 -2841400 -2434058 15784462 37938 37938 15822400 12254444 17716 17716 12236728 37938 2841400 2879338 15116066 PART III, LINE 4: THE SCHOOL POSSESSES THREE TORAHS, AND IT IS A CRITICAL RELIGIOUS WORK THAT FURTHERS THE EDUCATION OF JEWISH HISTORY, RELIGION AND CULTURE. PART IV, LINE 2B: THE SCHOOL HAS VARIOUS TRUST ACCOUNTS DUE TO STUDENT ORGANIZATIONS TOTALING $5,279 AT JUNE 30, 2024. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR VARIOUS PURPOSES. PART X, LINE 2: THE SCHOOL IS A RELIGIOUS NONPROFIT CORPORATION DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE IRC. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -2,841,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS FROM DISPOSAL OF POPERTY AND EQUIPMENT 17,716. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 2,841,400. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS NONDISCRIMINATION POLICY ON THEIR WEBSITE. ANNUAL GALA 588145 472145 116000 318489 588145 472145 116000 318489 318489 -202489 1 FINANCIAL AID 221 2841400 FMV FINANCIAL AID PART I, LINE 2: FINANCIAL AID AWARDS GRANTED TO STUDENTS ARE BASED ON NEED. A COMMITTEE DETERMINES THE AMOUNT AWARDED TO EACH FAMILY ON A NON-DISCRIMINATORY BASIS. THE AWARD IS THEN INTERNALLY APPLIED TOWARD EACH STUDENTS' ACCOUNT AND ASSOCIATED TUITION FEES. X X X 0 0 0 0 0 0 0 0 0 LAWRENCE KLIGMAN DIRECTOR/HEAD OF SCHOOL 386425 0 0 0 0 0 14500 0 10198 0 411123 0 0 0 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 212727 0 0 0 0 0 10636 0 7009 0 230372 0 0 0 LARA MARTIN ELEMENTARY SCHOOL DIRECTOR 162813 0 0 0 0 0 8275 0 11449 0 182537 0 0 0 EMILY CODDINGTON MIDDLE SCHOOL DIRECTOR 154916 0 0 0 0 0 8188 0 6934 0 170038 0 0 0 ALEXANDRA BAKER DIRECTOR OF ADVANCEMENT 143470 0 0 0 0 0 7246 0 6300 0 157016 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE CORPORATION WILL AT ALL TIMES HAVE AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE WILL HAVE AND EXERCISE ALL OF THE POWER OF THE BOARD OF DIRECTORS, TO THE FULLEST EXTENT PERMITTED BY LAW AND WILL TAKE ALL ACTIONS NECESSARY OR APPROPRIATE TO ACT ON BEHALF OF THE BOARD OF DIRECTORS AT ANY TIME BETWEEN REGULAR MEETINGS OF THE BOARD OF DIRECTORS OR WHEN APPROVAL BY THE FULL BOARD OF DIRECTORS IS NOT PRACTICAL. THE EXECUTIVE COMMITTEE WILL CONSIST OF THE FOLLOWING: THE PRESIDENT, THE PAST PRESIDENT, THE EXECUTIVE VICE PRESIDENT, THE VICE PRESIDENT-DEVELOPMENT, THE VICE PRESIDENT-FACILITIES, THE TREASURER AND THE SECRETARY. THE EXECUTIVE COMMITTEE MAY RECOMMEND THE CREATION OF ANOTHER OFFICER POSITION, IF APPROPRIATE, TO THE BOARD OF DIRECTORS FOR APPROVAL AND ELECTION. FORM 990, PART VI, SECTION A, LINE 2 JAN GOREN AND ERIC GOREN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B FULL BOARD MEETING MINUTES ARE DOCUMENTED, APPROVED BY THE BOARD AND ARCHIVED. COMMITTEE MINUTES ARE NOT DOCUMENTED. HOWEVER, COMMITTEE REPORTS AND RECOMMENDATIONS TO THE BOARD ARE RECORDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SUBMITTED TO THE AUDIT COMMITTEE FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS. A COPY IS MADE AVAILABLE TO THE MEMBERS OF THE BOARD AT A REGULAR MEETING AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND DIRECTORS ARE REQUIRED TO REVIEW AND ACKNOWLEDGE IN WRITING THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS TO THE BOARD PRESIDENT OR THE HEAD OF SCHOOL. ANY SUCH CONFLICT IS HANDLED IN A MANNER CONSISTENT WITH THE SCHOOL'S POLICY. NO DIRECTOR WHO DIRECTLY OR INDIRECTLY IS INVOLVED IN A POTENTIAL CONFLICT OF INTEREST SHALL BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT ANY MEETING OF THE BOARD WHERE THE POTENTIAL CONFLICT IS CONSIDERED, NOR SHALL THE DIRECTOR VOTE ON ANY ACTION OF THE BOARD REGARDING THAT POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING THE HEAD OF SCHOOL'S COMPENSATION INCLUDES THE COLLECTION OF COMPARABILITY DATA FROM OTHER LOCAL INDEPENDENT SCHOOLS FOR HEAD OF SCHOOL POSITIONS. SUCH INFORMATION IS REVIEWED AND APPROVED BY THE SCHOOL'S BOARD CHAIR AND HEAD EVALUATION COMMITTEE. COMPENSATION FOR ALL OTHER POSITIONS IS DETERMINED FROM COMPARABILITY DATA FROM OTHER LOCAL INDEPENDENT SCHOOLS IN THE AREA WHICH IS REVIEWED AND APPROVED BY THE HEAD OF SCHOOL. THE HEAD OF SCHOOL'S CONTRACT WAS RENEGOTIATED IN 2019. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE LOCATED AT THE SCHOOL AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS FROM DISPOSAL OF PROPERTY AND EQUIPMENT -17,716. FORM 990. PART XII, LINE 2C NO CHANGES FROM LAST YEAR FORM 990. PART VI, LINE 2 JAN GOREN IS ERIC GOREN'S FATHER AND MARCY TAJKEF AND DORAN TAJKEF ARE MARRIED.