2024-02-28T17:16:46-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2022-07-01 952794822 ABRAHAM JOSHUA HESCHEL DAY SCHOOL ABRA 8183685781 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 8183685781 2024-02-27 1 SARAH SCHULTZ 999009999 1 KAREN LO P02141262 3102732501 2024-02-27 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LARRY KLIGMAN 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 14813915 0 X WWW.HESCHEL.COM X 1972 CA A COMMUNITY JEWISH DAY SCHOOL PROVIDING A RICH DUAL-CURRICULAR EDUCATION 19 18 134 72 0 0 1599552 1351736 13039333 12946762 55513 201884 -26131 -27950 14668267 14472432 3141066 2748811 0 0 7803820 8134272 0 0 290345 3118708 3363898 14063594 14246981 604673 225451 18514923 19678635 5315710 6138052 13199213 13540583 X ABRAHAM JOSHUA HESCHEL DAY SCHOOL, A COMMUNITY JEWISH DAY SCHOOL, PROVIDES A RICH DUAL-CURRICULAR EDUCATION THAT ENCOURAGES INDEPENDENT AND CRITICAL THINKING, LIFELONG LEARNING, SELF-AWARENESS, AND COMPASSION. IN PARTNERSHIP WITH OUR FAMILIES, WE INSPIRE OUR STUDENTS TO BECOME ACTIVE, DEDICATED, ETHICAL, AND INFORMED CITIZENS AND LEADERS WHO ARE COMMITTED TO ISRAEL AND THE VITALITY OF THE JEWISH PEOPLE. 0 0 11653119 2748811 12946762 HESCHEL DAY SCHOOL, WITH AN ENROLLMENT OF APPROXIMATELY 331 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. 11653119 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 0 134 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 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 340055 0 24025 RICHARD DARWISH DIRECTOR/VP FACILITIES 1.00 X X 0 0 0 DORAN TAJKEF DIRECTOR/PRESIDENT 1.00 X X 0 0 0 DAN PARDO DIRECTOR/VP MARKETING 1.00 X 0 0 0 BONNIE SMIGEL-DERIN DIRECTOR/PAST PRESIDENT 1.00 X 0 0 0 JON KONHEIM DIRECTOR/COTREASURER 1.00 X X 0 0 0 MELANIE COHEN DIRECTOR/EVP 1.00 X X 0 0 0 MATT WINDISCH DIRECTOR/COTREASURER 1.00 X X 0 0 0 MALKIE RODIN DIRECTOR/VP OF DEVELOPMENT 1.00 X X 0 0 0 ANDREW APFELBERG 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/SECRETARY 1.00 X X 0 0 0 JODI GROFF DIRECTOR 1.00 X 0 0 0 LESLIE HEILBRON DIRECTOR 1.00 X 0 0 0 TODD WALDMAN DIRECTOR 1.00 X 0 0 0 AMY JAMIESON LEFT 63022 CHIEF FINANCIAL OFFICER 40.00 X 123076 0 6338 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 40.00 X 148228 0 16632 LARA MARTIN DIRECTOR OF ADMISSIONS 40.00 X 154529 0 18547 EMILY CODDINGTON MIDDLE SCHOOL DIRECTOR 40.00 X 144484 0 14270 SCOTT WESTLE RABBI-IN-RESIDENCE 40.00 X 123138 0 14149 ALEXANDRA BAKER DIRECTOR OF ADVANCEMENT 40.00 X 107995 0 12872 1141505 0 106833 7 0 1 0 THOMAS DALE & ASSOCIATES 869 N DOUGLAS ST EL SEGUNDO CA EL SEGUNDO CA 90245 SECURITY 353516 STUDENT TRANSPORTATION OF AMERICA PO BOX 51691 LOS ANGELES CA 90051 BUS SERVICE 328947 COMMERCIAL PAVING AND COATING PO BOX 65557 LOS ANGELES CA 90065 CONSTRUCTION 271757 VALLEY BETH SHALOM 15739 VENTURA BLVD ENCINO IL 91436 HOT LUNCH 215478 BARTON INTEGRATION LLC 5151 CALIFORNIA AVE SUITE 100 IRVINE CA 92617 SECURITY 101904 5 159575 106701 1085460 3560 1351736 TUITION AND FEES 611600 11857780 11857780 AUXILIARY ACTIVITIES 611710 815222 815222 TRIP INCOME 990009 273760 273760 12946762 204818 204818 40770 43704 -2934 -2934 -2934 269829 159575 297779 -27950 -27950 14472432 12946762 0 173934 2748811 2748811 595994 77093 403261 115640 6205948 5059827 1035488 110633 252193 223885 27224 1084 593637 499740 84596 9301 486500 398930 77840 9730 39219 23531 15688 28281 28281 35162 35162 73556 73556 92508 64756 25902 1850 408828 287494 114999 6335 30450 27405 3045 573061 401143 160457 11461 233743 163620 65448 4675 AUXILLIARY OPERATIONS 628371 628371 INSTRUCTIONAL OPERATION 623771 623771 SECURITY 387905 372389 11637 3879 ADMINISTRATIVE EXPENSES 197260 52353 140933 3974 11783 11783 14246981 11653119 2303517 290345 651043 189774 6143008 7355683 21376 86099 9520 142892 185202 14620585 8623684 6073419 5996901 5446465 5713628 27200 151348 18514923 19678635 1011703 885645 4302150 5122452 1857 5262 0 124693 5315710 6138052 X 9578339 9422678 3620874 4117905 13199213 13540583 18514923 19678635 X 225451 151489 -35570 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X EDUCATION 0 0 1 X 3576413 117118 294906 0 3988437 3992994 204183 -540764 80000 3576413 3580507 221450 191037 3992994 3436936 46600 96971 3580507 2779727 612947 44262 3436936 0.04638 0.76235 0.19127 0 0 373285 373285 11105231 7738204 3367027 1773502 509086 1264416 1368567 376394 992173 5996901 LEASE LIABILITY - FINANCING 34744 LEASE LIABILITY - OPERATING 89949 124693 X 11839948 151489 -2748811 -2597322 14437270 35162 35162 14472432 11498578 35570 35570 11463008 35162 2748811 2783973 14246981 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 $5,262 AT JUNE 30, 2023. 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 -2,748,811. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS FROM DISPOSAL OF POPERTY AND EQUIPMENT 35,570. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 2,748,811. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS NONDISCRIMINATION POLICY ON THEIR WEBSITE. SCHEDULE E, PART I, LINE 6 SCHOOL RECEIVED $106,701 GRANT FROM CALIFORNIA GOVERNOR'S OFFICE IN THE YEAR ENDED JUNE 30, 2023. ANNUAL GALA 429404 159575 269829 297779 429404 159575 269829 297779 297779 -27950 1 FINANCIAL AID 200 2748811 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 340055 0 0 0 0 0 14500 0 9525 0 364080 0 0 0 LARA MARTIN DIRECTOR OF ADMISSIONS 154529 0 0 0 0 0 0 0 18547 0 173076 0 0 0 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 148228 0 0 0 0 0 8364 0 8268 0 164860 0 0 0 EMILY CODDINGTON MIDDLE SCHOOL DIRECTOR 144484 0 0 0 0 0 0 0 14270 0 158754 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 -35,570. PART XII, LINE 2C NO CHANGES MADE TO THE PROCESS IN THE CURRENT YEAR.