HILLEL DAY SCHOOL OF METROPOLITAN DETROIT: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
HILLEL DAY SCHOOL OF METROPOLITAN DETROIT (EIN 38-1586703)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-03-08
IRS object ID
202440689349300119
Schema version
2022v5.0
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)
Return2024-03-08T11:04:15-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273385842PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WAXENBERG WAYNTRAUB PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line129566 NORTHWESTERN HWY STE 220AddressLine1Txt
CitySOUTHFIELDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48034ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN381586703EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HILLEL DAY SCHOOL OF METRO DETROITBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHILLBusinessNameControlTxt
Phone2488513220PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line132200 MIDDLEBELT ROADAddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48334ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN J PITCHERPersonNm
Person TitleCHIEF OP OFFICERPersonTitleTxt
Phone2488513220PhoneNum
Signature2024-02-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOHNPersonFirstNm
Person LastPITCHERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSUSAN A WAYNTRAUB CPAPreparerPersonNm
PTINP01264532PTIN
Phone2483523630PhoneNum
Preparation2024-03-07PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSH LEVINEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line132200 MIDDLEBELT RDAddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48334ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$27,666,048GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HILLELDAY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1958FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionPROVIDE RELIGIOUS AND SECULAR EDUCATION TO CHILDREN FROM KINDERGARTEN THROUGH EIGHTH GRADE AND EARLY CHILDHOOD PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee187TotalEmployeeCnt
Total Volunteers88TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$7,192,219PYContributionsGrantsAmt
CY Contributions Grants$15,663,318CYContributionsGrantsAmt
PY Program Service Revenue$10,563,330PYProgramServiceRevenueAmt
CY Program Service Revenue$11,347,461CYProgramServiceRevenueAmt
PY Investment Income-$1,062,476PYInvestmentIncomeAmt
CY Investment Income$655,269CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$16,693,073PYTotalRevenueAmt
CY Total Revenue$27,666,048CYTotalRevenueAmt
PY Grants And Similar Paid$4,211,947PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,692,752CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,052,100PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$10,258,547CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$834,388CYTotalFundraisingExpenseAmt
PY Other Expenses$3,713,976PYOtherExpensesAmt
CY Other Expenses$4,251,553CYOtherExpensesAmt
PY Total Expenses$17,978,023PYTotalExpensesAmt
CY Total Expenses$19,202,852CYTotalExpensesAmt
PY Revenues Less Expenses-$1,284,950PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$8,463,196CYRevenuesLessExpensesAmt
Total Assets BOY$33,929,140TotalAssetsBOYAmt
Total Assets EOY$42,007,258TotalAssetsEOYAmt
Total Liabilities BOY$2,951,244TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,452,652TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$30,977,896NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$39,554,606NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HEBREW AND JEWISH INSTRUCTION AND GENERAL SECULAR STUDIES FOR KINDERGARTEN THROUGH EIGHTH GRADE IN MODERN EDUCATION FACILITIES AND ALSO PROVIDE EARLY CHILDHOOD PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$13,108,088ExpenseAmt
Grant$4,692,752GrantAmt
Revenue$11,347,461RevenueAmt
DescPROGRAM SERVICES CONSIST EXCLUSIVELY OF EDUCATING STUDENTS. HILLEL DAY SCHOOL SERVES APPROXIMATELY 584 STUDENTS FROM EARLY CHILDHOOD AND KINDERGARTEN THROUGH EIGHTH GRADE.Desc
Total Program Service Expenses$13,108,088TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee187EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOHN PITCHERPersonNm
Phone2485391481PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line132200 MIDDLEBELT ROADAddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48334ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtKey EmployeeKeyEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
DARIN KATZ
HEAD OF SCHO40.00Yes (X)$246,253$0$28,108
JOHN J PITCHER
CHIEF OP OFF40.00$151,557$0$7,900Yes (X)
MELISSA MICHAELSON
PRINCIPAL40.00$141,093$0$13,039Yes (X)
AMY SCHLUSSEL
DIRECTOR ADV40.00$138,395$0$9,788Yes (X)
ROBIN PAPPAS
DIRECTOR EDU40.00$107,683$0$11,495Yes (X)
JOSH LEVINE
PRESIDENT2.00$0$0$0Yes (X)Yes (X)
GABE SCHUCHMAN
PRESIDENT EL2.00$0$0$0Yes (X)Yes (X)
MARTIN MADDIN
VICE PRESIDE2.00$0$0$0Yes (X)Yes (X)
ILANA LISS
TREASURER2.00$0$0$0Yes (X)Yes (X)
EMILY HUNEGS
SECRETARY2.00$0$0$0Yes (X)Yes (X)
ILANA GLAZIER
MEMBER-AT-LA2.00$0$0$0Yes (X)Yes (X)
ERIC BRONSTEIN
PAST PRESIDE1.00$0$0$0Yes (X)Yes (X)
LAURA ADLER
TRUSTEE1.00$0$0$0Yes (X)
EMILY BARNETT
TRUSTEE1.00$0$0$0Yes (X)
ILANA BLOCK
TRUSTEE1.00$0$0$0Yes (X)
JULIE FEINBERG
TRUSTEE1.00$0$0$0Yes (X)
ARI FISCHMAN
TRUSTEE1.00$0$0$0Yes (X)
LOU GOLDHABER
TRUSTEE1.00$0$0$0Yes (X)
ROBERT GORDON
TRUSTEE1.00$0$0$0Yes (X)
LILLY JACOBSON
TRUSTEE1.00$0$0$0Yes (X)
LISA KURZMANN
TRUSTEE1.00$0$0$0Yes (X)
SHIMON LEVY
TRUSTEE1.00$0$0$0Yes (X)
JEFFREY ROTBERG
TRUSTEE1.00$0$0$0Yes (X)
JEFFREY SCHOSTAK
TRUSTEE1.00$0$0$0Yes (X)
RENEE WOHL
TRUSTEE1.00$0$0$0Yes (X)
ELANA HOPMAN
PTO PRESIDEN1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$784,981TotalReportableCompFromOrgAmt
Total Other Compensation$70,330TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Related Organizations$254,047RelatedOrganizationsAmt
Government Grants$480,306GovernmentGrantsAmt
All Other Contributions$14,928,965AllOtherContributionsAmt
Total Contributions$15,663,318TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES$11,124,262$11,124,262
LUNCH$223,199$223,199
FieldValueIRS element (for citing)
Total Program Service Revenue$11,347,461TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$655,269TotalRevenueColumnAmt
Exclusion$655,269ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,666,048TotalRevenueColumnAmt
Related Or Exempt Func Income$11,347,461RelatedOrExemptFuncIncomeAmt
Exclusion$655,269ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$4,692,752TotalAmt
Program Services$4,692,752ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$246,253TotalAmt
Program Services$172,377ProgramServicesAmt
Management And General$61,563ManagementAndGeneralAmt
Fundraising$12,313FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,962,483TotalAmt
Program Services$5,573,738ProgramServicesAmt
Management And General$1,990,621ManagementAndGeneralAmt
Fundraising$398,124FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$380,433TotalAmt
Program Services$263,767ProgramServicesAmt
Management And General$98,175ManagementAndGeneralAmt
Fundraising$18,491FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,101,211TotalAmt
Program Services$763,506ProgramServicesAmt
Management And General$284,178ManagementAndGeneralAmt
Fundraising$53,527FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$568,167TotalAmt
Program Services$397,717ProgramServicesAmt
Management And General$142,042ManagementAndGeneralAmt
Fundraising$28,408FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,795TotalAmt
Management And General$27,795ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$66,625TotalAmt
Management And General$66,625ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$53,435TotalAmt
Management And General$53,435ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$195,900TotalAmt
Program Services$163,334ProgramServicesAmt
Management And General$31,261ManagementAndGeneralAmt
Fundraising$1,305FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$258,745TotalAmt
Program Services$14,408ProgramServicesAmt
Management And General$244,337ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$783,885TotalAmt
Management And General$783,885ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,069,692TotalAmt
Management And General$1,069,692ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
SPECIAL EVENTS$651,061$591,871$59,190
FUNDRAISING EXPENSES$214,963$214,963
PROFESSIONAL DEVELOPMENT$180,519$180,519
CATERING AND LUNCH$178,779$164,827$13,952

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$570,154TotalAmt
Program Services$129,272ProgramServicesAmt
Management And General$406,767ManagementAndGeneralAmt
Fundraising$34,115FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$19,202,852TotalAmt
Program Services$13,108,088ProgramServicesAmt
Management And General$5,260,376ManagementAndGeneralAmt
Fundraising$834,388FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,489,546BOYAmt
EOY$2,135,664EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$174,172BOYAmt
EOY$174,259EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,040,543BOYAmt
EOY$1,501,968EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$39,188BOYAmt
EOY$38,767EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$20,000BOYAmt
EOY$10,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$306,792BOYAmt
EOY$408,512EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$36,616,249LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$15,930,801LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$17,993,738BOYAmt
EOY$20,685,448EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$9,744,775EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$9,446,693BOYAmt
EOY$6,978,373EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$418,468BOYAmt
EOY$329,492EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$33,929,140BOYAmt
EOY$42,007,258EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,632,381BOYAmt
EOY$1,435,040EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,318,863BOYAmt
EOY$966,209EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$51,403EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,951,244BOYAmt
EOY$2,452,652EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$21,112,735BOYAmt
EOY$22,553,372EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,865,161BOYAmt
EOY$17,001,234EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$30,977,896BOYAmt
EOY$39,554,606EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$33,929,140BOYAmt
EOY$42,007,258EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$8,463,196ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$113,514NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$2,131,529BeginningYearBalanceAmt
Contributions$10,000,000ContributionsAmt
Investment Earnings Or Losses$442,390InvestmentEarningsOrLossesAmt
Grants Or Scholarships$565,929GrantsOrScholarshipsAmt
Other Expenditures$178,072OtherExpendituresAmt
End Year Balance$11,829,918EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,366,574BeginningYearBalanceAmt
Investment Earnings Or Losses-$159,591InvestmentEarningsOrLossesAmt
Grants Or Scholarships$61,269GrantsOrScholarshipsAmt
Other Expenditures$14,185OtherExpendituresAmt
End Year Balance$2,131,529EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,149,483BeginningYearBalanceAmt
Contributions$313,580ContributionsAmt
Investment Earnings Or Losses$1,542,842InvestmentEarningsOrLossesAmt
Grants Or Scholarships$134,129GrantsOrScholarshipsAmt
Other Expenditures$76,871OtherExpendituresAmt
End Year Balance$8,794,905EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,866,436BeginningYearBalanceAmt
Contributions$620,762ContributionsAmt
Investment Earnings Or Losses$100,715InvestmentEarningsOrLossesAmt
Grants Or Scholarships$148,093GrantsOrScholarshipsAmt
Other Expenditures$50,446OtherExpendituresAmt
Administrative Expenses$38,461AdministrativeExpensesAmt
End Year Balance$7,149,483EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,547,708BeginningYearBalanceAmt
Contributions$311,506ContributionsAmt
Investment Earnings Or Losses$248,522InvestmentEarningsOrLossesAmt
Grants Or Scholarships$147,305GrantsOrScholarshipsAmt
Other Expenditures$53,333OtherExpendituresAmt
Administrative Expenses$40,662AdministrativeExpensesAmt
End Year Balance$6,866,436EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$935,386OtherCostOrOtherBasisAmt
Book Value$935,386BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$31,283,934OtherCostOrOtherBasisAmt
Depreciation$12,792,027DepreciationAmt
Book Value$18,491,907BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,317,491OtherCostOrOtherBasisAmt
Depreciation$3,138,774DepreciationAmt
Book Value$1,178,717BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$79,438OtherCostOrOtherBasisAmt
Book Value$79,438BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$20,685,448TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescUJF FUNDSDesc
Book Value$6,978,373BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$6,978,373TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$51,403Amt
FieldValueIRS element (for citing)
Total Liability$51,403TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$27,779,562TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$113,514NetUnrealizedGainsInvstAmt
Revenue Not Reported$113,514RevenueNotReportedAmt
Revenue Subtotal$27,666,048RevenueSubtotalAmt
Total Revenue Per Form990$27,666,048TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$19,202,852TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$19,202,852ExpensesSubtotalAmt
Total Expenses Per Form990$19,202,852TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 4, PART XIIIFormAndLineReferenceDesc
ExplanationTHE HILLEL DAY SCHOOL BOARD OF DIRECTORS HAVE ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationTHE SCHOOL'S RACIALLY NON-DISCRIMINATION POLICY IS PUBLICIZED IN ITS APPLICATION MATERIAL.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
DAVIDSON GRANT ASSISTANCE50$326,000
TEACHER DISCOUNT28$488,329
TUTION ASSISTANCE267$3,878,423

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE SCHOOL PROVIDED FINANCIAL ASSISTANCE TOTALING 4,692,752 IN THE FORM OF SCHOLARSHIPS TO APPROXIMATELY 345 STUDENTS. THE DIRECTOR OF FINANCE AND THE FINANCIAL AID COMMITTEE REVIEW APPLICATIONS FOR FINANCIAL AID AND ASSESS THE NEED OF THE STUDENT'S FAMILY FOR FINANCIAL ASSISTANCE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
DARIN KATZ
HEAD OF SCHOOL$246,253$28,108$274,361
JOHN J PITCHER
CHIEF OP OFFICER$151,557$7,900$159,457
MELISSA MICHAELSON
PRINCIPAL$141,093$13,039$154,132

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE AUDIT COMMITTEE REVIEWS A COPY OF THE FORM 990 PRIOR TO FILING. THE RETURN IS MADE AVAILABLE TO BOARD MEMBERS AT THE BOARD MEETINGS AND IN THE SCHOOL'S BUSINESS OFFICE.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION REQUIRES ALL BOARD MEMBERS AND KEY EMPLOYEES TO SUBMIT CONFLICT OF INTEREST FORMS ANNUALLY TO THE AUDIT COMMITTEE.
FORM 990, PAGE 6, PART VI, LINE 15ATHE COMPENSATION PROCESS FOR DETERMINING THE HEAD OF SCHOOL COMPENSATION INVOLVES UTILIZING DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS OF LOCAL AND NATIONAL ORGANIZATIONS AND POSITIONS. ADDITIONALLY, THE HEAD OF SCHOOL COMPENSATION IS DETERMINED WITHIN THE CRITERIA OF EXPERIENCE AND YEARS OF SERVICE. COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION FOR EMPLOYEES REVIEWED ANNUALLY AND APPROVED BY MANAGEMENT AND THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE AT SCHOOL'S BUSINESS OFFICE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1GOLDMAN-HERMELIN EDUCATIONBusinessNameLine1Txt
Business Name Line2FOUNDATION OF HILLEL DAY SCHOOLBusinessNameLine2Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line132200 MIDDLEBELT ROADAddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48334ZIPCd
FieldValueIRS element (for citing)
EIN382858833EIN
Primary ActivitiesOPERATIONSPrimaryActivitiesTxt
Legal Domicile StateMILegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status12APublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1GOLDMAN-HERMELIN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeCTransactionTypeTxt
Involved$254,047InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.