STRATEGY STUDIO / PUBLIC DATA EXPLORER

COLUMBUS TORAH SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
COLUMBUS TORAH SCHOOL (EIN 31-4428025)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-13
IRS object ID
202631339349302718
Schema version
2024v5.5
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-13T09:08:24-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN331756852PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COHEN & CO ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1OFFICES LISTED ATAddressLine1Txt
CityWWWCOHENCOCOMCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44115ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN314428025EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS TORAH ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOLUBusinessNameControlTxt
Phone6148640299PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1181 NOE BIXBY RDAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43213ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDARYL BINSKYPersonNm
Person TitleCFOPersonTitleTxt
Phone6148640299PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPARGAT SINGHPreparerPersonNm
PTINP02184330PTIN
Phone8002291099PhoneNum
Preparation2026-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR NAOMI MYERSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1181 NOE BIXBY RDAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43213ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,813,136GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.TORAHACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1958FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionCOLUMBUS TORAH ACADEMY IS A CO-EDUCATIONAL, ORTHODOX JEWISH DAY SCHOOL LOCATED IN COLUMBUS.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee103TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,967,906PYContributionsGrantsAmt
CY Contributions Grants$2,342,863CYContributionsGrantsAmt
PY Program Service Revenue$3,816,444PYProgramServiceRevenueAmt
CY Program Service Revenue$4,176,004CYProgramServiceRevenueAmt
PY Investment Income$177,469PYInvestmentIncomeAmt
CY Investment Income$236,361CYInvestmentIncomeAmt
PY Other Revenue-$57,885PYOtherRevenueAmt
CY Other Revenue-$40,482CYOtherRevenueAmt
PY Total Revenue$8,903,934PYTotalRevenueAmt
CY Total Revenue$6,714,746CYTotalRevenueAmt
PY Grants And Similar Paid$1,047,538PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,167,770CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,692,817PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,253,438CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$191,997CYTotalFundraisingExpenseAmt
PY Other Expenses$1,624,249PYOtherExpensesAmt
CY Other Expenses$1,562,290CYOtherExpensesAmt
PY Total Expenses$6,364,604PYTotalExpensesAmt
CY Total Expenses$6,983,498CYTotalExpensesAmt
PY Revenues Less Expenses$2,539,330PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$268,752CYRevenuesLessExpensesAmt
Total Assets BOY$13,336,631TotalAssetsBOYAmt
Total Assets EOY$14,148,340TotalAssetsEOYAmt
Total Liabilities BOY$1,911,847TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,872,165TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,424,784NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,276,175NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION IS TO PROMOTE A STRONG, COMPREHENSIVE JEWISH EDUCATION, WITHIN AN ORTHODOX FRAMEWORK, THAT INSPIRES LEARNING, LIVING AND GROWING IN JUDAISM; PROVIDE A BROAD BASED, HIGH QUALITY, SECULAR EDUCATION DESIGNED TO IMPART THE CRITICAL EDUCATIONAL AND LEARNING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,615,920ExpenseAmt
Grant$1,167,770GrantAmt
Revenue$4,176,004RevenueAmt
DescELEMENTARY AND HIGH SCHOOL EDUCATION GRADES KINDERGARTEN THROUGH TWELFTH GRADE.Desc
Total Program Service Expenses$5,615,920TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee103EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DARYL BINSKYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6148640299PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1181 NOE BIXBY RDAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43213ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DR NAOMI MYERS
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
YONI ZOFAN
VICE PRESIDENT5.00Yes (X)Yes (X)$0$0$0
BUDDY ADLER
BOARD DVLPMN5.00Yes (X)$0$0$0
MEREDITH WEPRIN
TREASURER5.00Yes (X)$0$0$0
MEIR PERLMUTER
FUNDRAISING5.00Yes (X)$0$0$0
AARYN RUBIN
MARKETING CHAIR5.00Yes (X)$0$0$0
VICTORIA ILIN
FINANCIAL CHAIR5.00Yes (X)$0$0$0
BENJAMIN WEINSCHNEIDER
SECRETARY5.00Yes (X)$0$0$0
TERRI BARNETT
TRUSTEE5.00Yes (X)$0$0$0
JOHN FRANK
TRUSTEE5.00Yes (X)$0$0$0
SAM NUTIS
TRUSTEE5.00Yes (X)$0$0$0
MAXX BLANK
TRUSTEE5.00Yes (X)$0$0$0
BANJAMIN KOZBERG
TRUSTEE5.00Yes (X)$0$0$0
JONATHAN SCHOTTENSTEIN
TRUSTEE5.00Yes (X)$0$0$0
CHANA ORBACH
TRUSTEE5.00Yes (X)$0$0$0
RANAAN LEFKOVITZ
CHAIRMAN5.00Yes (X)$0$0$0
AVROHOM DRANDOFF
HEADMASTER40.00Yes (X)$150,482$0$29,065
NORMAN LEIST
CFO40.00Yes (X)$130,712$0$9,136
FieldValueIRS element (for citing)
Total Reportable Comp From Org$281,194TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$38,201TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$322,000FederatedCampaignsAmt
Fundraising$283,444FundraisingAmt
Government Grants$99,341GovernmentGrantsAmt
All Other Contributions$1,638,078AllOtherContributionsAmt
Total Contributions$2,342,863TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION611110$4,048,436$4,048,436
LUNCH PROGRAM611110$104,581$104,581
PROGRAM REVENUE611110$22,987$22,987
FieldValueIRS element (for citing)
Total Program Service Revenue$4,176,004TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$236,361TotalRevenueColumnAmt
Exclusion$236,361ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$10,900RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$10,900RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,900TotalRevenueColumnAmt
Exclusion$10,900ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$47,008FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$283,444ContriRptFundraisingEventAmt
Fundraising Direct Expenses$98,390FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$51,382TotalRevenueColumnAmt
Exclusion-$51,382ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,714,746TotalRevenueColumnAmt
Related Or Exempt Func Income$4,176,004RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$195,879ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$1,167,770TotalAmt
Program Services$1,167,770ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$329,337TotalAmt
Program Services$263,470ProgramServicesAmt
Management And General$52,694ManagementAndGeneralAmt
Fundraising$13,173FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,196,751TotalAmt
Program Services$2,557,401ProgramServicesAmt
Management And General$511,480ManagementAndGeneralAmt
Fundraising$127,870FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$489,214TotalAmt
Program Services$391,371ProgramServicesAmt
Management And General$78,275ManagementAndGeneralAmt
Fundraising$19,568FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$238,136TotalAmt
Program Services$190,509ProgramServicesAmt
Management And General$38,102ManagementAndGeneralAmt
Fundraising$9,525FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,125TotalAmt
Management And General$1,125ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$26,510TotalAmt
Management And General$26,510ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$22,525TotalAmt
Management And General$22,525ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$39,437TotalAmt
Management And General$17,576ManagementAndGeneralAmt
Fundraising$21,861FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$240,275TotalAmt
Program Services$127,568ProgramServicesAmt
Management And General$112,707ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$53,275TotalAmt
Program Services$53,275ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$488,874TotalAmt
Program Services$359,236ProgramServicesAmt
Management And General$129,638ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$34,064TotalAmt
Program Services$34,064ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$94,068TotalAmt
Management And General$94,068ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$334,531TotalAmt
Program Services$250,898ProgramServicesAmt
Management And General$83,633ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EDUCATIONAL PROGRAMMING$137,261$137,261
LUNCH PROGRAM$78,590$78,590
BAD DEBTS$9,013$4,507$4,506
DUES & SUBSCRIPTIONS$2,742$2,742

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,983,498TotalAmt
Program Services$5,615,920ProgramServicesAmt
Management And General$1,175,581ManagementAndGeneralAmt
Fundraising$191,997FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$184,594BOYAmt
EOY$168,350EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$33,272BOYAmt
EOY$69,745EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$436,764BOYAmt
EOY$326,951EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$60,829EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,452,481LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$8,914,366LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,911,098BOYAmt
EOY$2,538,115EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$199,613BOYAmt
EOY$216,452EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$9,571,290BOYAmt
EOY$10,767,898EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,336,631BOYAmt
EOY$14,148,340EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$56,965BOYAmt
EOY$42,468EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$18,010BOYAmt
EOY$2,875EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$304,289BOYAmt
EOY$240,705EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$1,490,671BOYAmt
EOY$1,478,671EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$41,912BOYAmt
EOY$107,446EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,911,847BOYAmt
EOY$1,872,165EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,448,984BOYAmt
EOY$1,217,424EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,975,800BOYAmt
EOY$11,058,751EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,424,784BOYAmt
EOY$12,276,175EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,336,631BOYAmt
EOY$14,148,340EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$268,752ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,120,143NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,770,403BeginningYearBalanceAmt
Contributions$92,310ContributionsAmt
Investment Earnings Or Losses$1,120,143InvestmentEarningsOrLossesAmt
End Year Balance$10,982,856EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,339,753BeginningYearBalanceAmt
Contributions$2,921,413ContributionsAmt
Investment Earnings Or Losses$763,538InvestmentEarningsOrLossesAmt
Other Expenditures$321,860OtherExpendituresAmt
Administrative Expenses-$67,559AdministrativeExpensesAmt
End Year Balance$9,770,403EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,540,373BeginningYearBalanceAmt
Contributions$9,557ContributionsAmt
Investment Earnings Or Losses-$18,179InvestmentEarningsOrLossesAmt
Other Expenditures$191,998OtherExpendituresAmt
End Year Balance$6,339,753EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,299,373BeginningYearBalanceAmt
Contributions$145,000ContributionsAmt
Investment Earnings Or Losses$350,000InvestmentEarningsOrLossesAmt
Other Expenditures$254,000OtherExpendituresAmt
End Year Balance$6,540,373EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$5,102,459BeginningYearBalanceAmt
Contributions$12,420ContributionsAmt
Investment Earnings Or Losses$1,327,944InvestmentEarningsOrLossesAmt
Other Expenditures$143,450OtherExpendituresAmt
End Year Balance$6,299,373EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$525,176OtherCostOrOtherBasisAmt
Book Value$525,176BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,217,858OtherCostOrOtherBasisAmt
Depreciation$7,558,852DepreciationAmt
Book Value$1,659,006BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,102,761OtherCostOrOtherBasisAmt
Depreciation$971,412DepreciationAmt
Book Value$131,349BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$504,956OtherCostOrOtherBasisAmt
Depreciation$384,102DepreciationAmt
Book Value$120,854BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$101,730OtherCostOrOtherBasisAmt
Book Value$101,730BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,538,115TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
ASSETS HELD BY OTHERS$10,766,404
OTHER$1,494
FieldValueIRS element (for citing)
Total Book Value Other Assets$10,767,898TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOHIO EMA GRAND/WORKER'S COMPDesc
Amt$107,446Amt
FieldValueIRS element (for citing)
Total Liability$107,446TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ENDOWMENTS SUPPORT SCHOLARSHIPS.
PART X, LINE 2:THE ACADEMY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. THEREFORE, THERE ARE NO PROVISIONS FOR INCOME TAXES ON THE FINANCIAL STATEMENTS. THE ACADEMY'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE ACADEMY'S ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS BASED ON CURRENT FACTS AND CIRCUMSTANCES AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOME TAXES AS OF JUNE 30, 2025. MANAGEMENT HAS ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE ACADEMY AND THEREFORE NO TAX IS TO BE RECOGNIZED.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3COLUMBUS DISPATCH
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVED SUPPLIES AND $22,233 OF FUNDING FROM THE OHIO DEPARTMENT OF EDUCATION FOR FAMILIES WHO QUALIFY FOR FREE OR REDUCED LUNCHES.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1DINNEREvent1Nm
Gross Receipts Event1$330,452GrossReceiptsEvent1Amt
Charitable Contri Event1$283,444CharitableContriEvent1Amt
Gross Revenue Event1$47,008GrossRevenueEvent1Amt
Other Direct Expenses Event1$98,390OtherDirectExpensesEvent1Amt
Gross Receipts Total$330,452GrossReceiptsTotalAmt
Charitable Contributions Tot$283,444CharitableContributionsTotAmt
Gross Revenue Total Events$47,008GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$98,390OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$98,390DirectExpenseSummaryEventsAmt
Net Income Summary-$51,382NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIP AWARDEDGrantTypeTxt
Recipient66RecipientCnt
Non Cash Assistance$1,167,770NonCashAssistanceAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Non Cash AssistanceSCHOLARSHIP AWARDEDNonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationORGANIZATION MAINTAINS RECORDS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonAVROHOM DRANDOFFPersonNm
TitleHEADMASTERTitleTxt
Base Compensation Filing Org$150,482BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$29,065NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$179,547TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS VOTE TO RATIFY THE SLATE OF TRUSTEES NOMINATED EACH YEAR.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BANY DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF ITS MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE CFO, WHO WILL THEN PRESENT IT TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE BOARD HIRES THE HEADMASTER AT A COMPETITIVE MARKET RATE FOR JEWISH DAY SCHOOLS ACROSS THE UNITED STATES. A SEARCH COMMITTEE INTERVIEWS SEVERAL APPLICANTS, THE BOARD APPROVES THE FINAL DECISION. THE VICE PRESIDENT OF ADMINISTRATION ALONG WITH THE PRESIDENT AND THE CHAIRMAN OF THE BOARD EVALUATE AND REVIEW THE HEADMASTER EVERY TWO YEARS. IN THE PROCESS, THEY UTILIZE EVALUATION FORMS THAT WERE DISTRIBUTED TO VARIOUS STAFF MEMBERS. BOARD MEMBERS, PARENTS, DONORS, AND POSSIBLE STUDENTS. THE HEADMASTER EVALUATES AND REVIEWS ALL OTHER STAFF MEMBERS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.