TARBUT VTORAH COMMUNITY DAY SCHOOL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- TARBUT VTORAH COMMUNITY DAY SCHOOL (EIN 95-3374189)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-09
- IRS object ID
- 202431309349305123
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-09T20:39:19-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 946214841 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARMANINO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2700 CAMINO RAMON STE 350 | AddressLine1Txt |
| City | SAN RAMON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945835004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953374189 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TARBUT V'TORAH COMMUNITY DAY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TARB | BusinessNameControlTxt |
| Phone | 9495099500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 FEDERATION WAY | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92603 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TAMMI JONES | PersonNm |
| Person Title | TREASURER/CFO/COO | PersonTitleTxt |
| Phone | 9495099500 | PhoneNum |
| Signature | 2024-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TAMMI | PersonFirstNm |
| Person Last | JONES | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW PETROSKI | PreparerPersonNm |
| PTIN | P00853132 | PTIN |
| Phone | 9257902600 | PhoneNum |
| Preparation | 2024-05-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TVT COMMUNITY DAY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TAMMI JONES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 FEDERATION WAY | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92603 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,039,490 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.TARBUT.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION IS AN INDEPENDENT CO-EDUCATIONAL COLLEGE PREPATORY SCHOOL. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 198 | TotalEmployeeCnt |
| Total Volunteers | 182 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,909,094 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,665,619 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $23,472,018 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,974,047 | CYProgramServiceRevenueAmt |
| PY Investment Income | $356,478 | PYInvestmentIncomeAmt |
| CY Investment Income | $663,436 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,617 | PYOtherRevenueAmt |
| CY Other Revenue | $12,668 | CYOtherRevenueAmt |
| PY Total Revenue | $26,744,207 | PYTotalRevenueAmt |
| CY Total Revenue | $30,315,770 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,435,063 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,703,402 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $14,604,912 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $16,068,322 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $485,101 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,971,981 | PYOtherExpensesAmt |
| CY Other Expenses | $10,495,579 | CYOtherExpensesAmt |
| PY Total Expenses | $26,011,956 | PYTotalExpensesAmt |
| CY Total Expenses | $30,267,303 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $732,251 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $48,467 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $105,359,341 | TotalAssetsBOYAmt |
| Total Assets EOY | $108,744,287 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,181,804 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,559,828 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $83,177,537 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $84,184,459 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TVT IS AN INCLUSIVE JEWISH SCHOOL OF INQUIRY AND INNOVATION WHERE ACADEMICS ARE IMPORTANT AND CHARACTER IS PARAMOUNT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $24,664,371 | ExpenseAmt |
| Grant | $3,703,402 | GrantAmt |
| Revenue | $26,974,047 | RevenueAmt |
| Desc | THE SCHOOL IS SITUATED ON A 21 ACRE HILLSIDE CAMPUS IN A RESIDENTIAL SECTION OF IRVINE, CALIFORNIA, PROVIDING A TK-12 EDUCATION TO ITS STUDENT BODY. THE SCHOOL SEEKS TO ATTRACT STUDENTS THAT REFLECT THE DIVERSITY OF THE COMMMUNITY, PROVIDING THEM WITH A COLLEGE PREPATORY EDUCATION ROOTED IN THE JEWISH VALUES OF CARING FOR THE COMMUNITY, JUSTICE, KINDNESS, RESPECT, TRUTH AND REPAIRING THE WORLD. | Desc |
| Total Program Service Expenses | $24,664,371 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 198 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | Yes (1) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMMI JONES TREASURERCFOCOO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9495099500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5 FEDERATION WAY | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92603 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| SUE POLINER LITTMAN | |||||||||
| TRUSTEE/TEACHER | 40.00 | Yes (X) | $34,630 | $0 | $2,361 | ||||
| ALISON NIGHTINGALE | |||||||||
| BOARD CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |||
| RICHARD ARUM | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ALYSE BARON | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| MAYER CHEREM | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LORI CHOZEN | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| BRIAN LEVY | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ANDREW LYON | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| IZZI NEUFELD | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LAUREN PLANT | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| ELIE SPITZ | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| FRED TAYLOR | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| JEFF TOPOREK | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| LI YU | |||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||||
| TAMMI JONES | |||||||||
| TREASURER/CFO/COO | 40.00 | $333,505 | $0 | $51,017 | Yes (X) | ||||
| JILL QUIGLEY | |||||||||
| HEAD OF SCHOOL (START 07/22) | 40.00 | $312,371 | $0 | $46,817 | Yes (X) | ||||
| KRISTEN JILL FRANK JENSEN | |||||||||
| SEC./EXEC. ASSISTANT | 40.00 | $66,956 | $0 | $15,734 | Yes (X) | ||||
| HELENE ANN COULTER | |||||||||
| SEC./EXEC. ASSISTANT | 40.00 | $23,303 | $0 | $94 | Yes (X) | ||||
| MICHELLE BERNAT | |||||||||
| PRINCIPAL - LOWER SCHOOL | 40.00 | $186,693 | $0 | $47,947 | Yes (X) | ||||
| STUART LIGHT | |||||||||
| DIRECTOR OF JEWISH STUDIES | 40.00 | $161,445 | $0 | $120,625 | Yes (X) | ||||
| LENNY JACOB MORALES | |||||||||
| DIRECTOR OF FACILITIES & T | 40.00 | $171,252 | $0 | $34,195 | Yes (X) | ||||
| BRYONNA FISCO | |||||||||
| DIRECTOR OF ADMISSION | 40.00 | $157,524 | $0 | $32,036 | Yes (X) | ||||
| JOHNATHAN RASTELLO | |||||||||
| DIRECTOR OF COLLEGE COUNSE | 40.00 | $147,307 | $0 | $23,421 | Yes (X) | ||||
| DAVID KERBER | |||||||||
| DIRECTOR OF ACADEMICS | 40.00 | $129,700 | $0 | $16,289 | Yes (X) | ||||
| JEFFREY DAVIS | |||||||||
| FORMER HEAD OF SCHOOL (THRU 06/22) | 40.00 | $693,143 | $0 | $35,756 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,417,829 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $426,292 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 27 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BNBUILDERS INC | |||||
| 5825 OBTERLIN DRIVE SUITE 1 | SAN DIEGO | CA | 92121 | GENERAL CONTRACTING | $549,109 |
| COMMERCIAL CLEANING SYSTEMS | |||||
| 3001 RED HILL AVE BLDG 6 STE 220 | COSTA MESA | CA | 92626 | CLEANING AND JANITORIAL | $423,837 |
| FLIK INDEPENDENT SCHOOLS | |||||
| PO BOX 50196 | LOS ANGELES | CA | 900740196 | MEALS/CATERING | $390,729 |
| CENTER FOR LEARNING AND BEHAVIORAL SOLUT | |||||
| 16220 SCIENTIFIC WAY | IRVINE | CA | 92618 | LEARNING CENTER MANAGEMENT | $308,563 |
| LOS GATOS INC | |||||
| 3026 HALLADAY STREET | SANTA ANA | CA | 92705 | LANDSCAPING | $129,080 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $247,168 | FundraisingAmt |
| All Other Contributions | $2,418,451 | AllOtherContributionsAmt |
| Noncash Contributions | $38,574 | NoncashContributionsAmt |
| Total Contributions | $2,665,619 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SCHOOL TUITION | 611600 | $24,900,664 | $24,900,664 |
| STUDENT ACTIVITIES/SER | 611600 | $2,073,383 | $2,073,383 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,974,047 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $592,704 | TotalRevenueColumnAmt |
| Exclusion | $592,704 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $94,123 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $94,123 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $94,123 | TotalRevenueColumnAmt |
| Exclusion | $94,123 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $643,184 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $572,452 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $70,732 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $70,732 | TotalRevenueColumnAmt |
| Exclusion | $70,732 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $69,813 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $247,168 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $151,268 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$81,455 | TotalRevenueColumnAmt |
| Exclusion | -$81,455 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,315,770 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,974,047 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $676,104 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,703,402 | TotalAmt |
| Program Services | $3,703,402 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,252,294 | TotalAmt |
| Program Services | $306,963 | ProgramServicesAmt |
| Management And General | $763,932 | ManagementAndGeneralAmt |
| Fundraising | $181,399 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,368,449 | TotalAmt |
| Program Services | $9,200,560 | ProgramServicesAmt |
| Management And General | $2,167,782 | ManagementAndGeneralAmt |
| Fundraising | $107 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $820,781 | TotalAmt |
| Program Services | $579,007 | ProgramServicesAmt |
| Management And General | $138,729 | ManagementAndGeneralAmt |
| Fundraising | $103,045 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,691,293 | TotalAmt |
| Program Services | $1,399,885 | ProgramServicesAmt |
| Management And General | $266,059 | ManagementAndGeneralAmt |
| Fundraising | $25,349 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $935,505 | TotalAmt |
| Program Services | $714,726 | ProgramServicesAmt |
| Management And General | $186,165 | ManagementAndGeneralAmt |
| Fundraising | $34,614 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,375 | TotalAmt |
| Management And General | $37,375 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,164 | TotalAmt |
| Management And General | $106,164 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $529 | TotalAmt |
| Management And General | $529 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,954 | TotalAmt |
| Program Services | $57,048 | ProgramServicesAmt |
| Management And General | $97,906 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,442 | TotalAmt |
| Program Services | $18,295 | ProgramServicesAmt |
| Management And General | $116,658 | ManagementAndGeneralAmt |
| Fundraising | $22,489 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,642 | TotalAmt |
| Program Services | $91,042 | ProgramServicesAmt |
| Management And General | $107,130 | ManagementAndGeneralAmt |
| Fundraising | $8,470 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,517 | TotalAmt |
| Program Services | $230,628 | ProgramServicesAmt |
| Management And General | $65,894 | ManagementAndGeneralAmt |
| Fundraising | $2,995 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,361,083 | TotalAmt |
| Program Services | $2,254,721 | ProgramServicesAmt |
| Management And General | $99,942 | ManagementAndGeneralAmt |
| Fundraising | $6,420 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,339 | TotalAmt |
| Program Services | $49,920 | ProgramServicesAmt |
| Management And General | $23,319 | ManagementAndGeneralAmt |
| Fundraising | $100 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,459 | TotalAmt |
| Program Services | $96,111 | ProgramServicesAmt |
| Management And General | $17,461 | ManagementAndGeneralAmt |
| Fundraising | $1,887 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,332 | TotalAmt |
| Management And General | $7,332 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,763,462 | TotalAmt |
| Program Services | $3,593,925 | ProgramServicesAmt |
| Management And General | $159,303 | ManagementAndGeneralAmt |
| Fundraising | $10,234 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,401 | TotalAmt |
| Management And General | $231,401 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STUDENT ACTIVITIES/SVC | $2,195,700 | $2,027,013 | $82,749 | $85,938 |
| OTHER INSTRUCTION. COST | $439,286 | $304,839 | $134,447 | |
| RESERVE FOR UNCOLLECTIB | $45,180 | $45,180 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,714 | TotalAmt |
| Program Services | $36,286 | ProgramServicesAmt |
| Management And General | $262,374 | ManagementAndGeneralAmt |
| Fundraising | $2,054 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,267,303 | TotalAmt |
| Program Services | $24,664,371 | ProgramServicesAmt |
| Management And General | $5,117,831 | ManagementAndGeneralAmt |
| Fundraising | $485,101 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,082,992 | BOYAmt |
| EOY | $787,544 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,177,722 | BOYAmt |
| EOY | $14,534,976 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,540 | BOYAmt |
| EOY | $25,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,924,709 | BOYAmt |
| EOY | $10,450,902 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $556,722 | BOYAmt |
| EOY | $873,377 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $104,676,460 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $36,461,418 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,648,878 | BOYAmt |
| EOY | $68,215,042 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,817,778 | BOYAmt |
| EOY | $13,857,446 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,359,341 | BOYAmt |
| EOY | $108,744,287 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,762,818 | BOYAmt |
| EOY | $2,174,574 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,418,986 | BOYAmt |
| EOY | $22,299,103 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $86,151 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,181,804 | BOYAmt |
| EOY | $24,559,828 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,728,537 | BOYAmt |
| EOY | $83,795,459 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $449,000 | BOYAmt |
| EOY | $389,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,177,537 | BOYAmt |
| EOY | $84,184,459 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,359,341 | BOYAmt |
| EOY | $108,744,287 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $48,467 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $838,916 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $75,784 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $43,755 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,171,619 | BeginningYearBalanceAmt |
| Contributions | $500,000 | ContributionsAmt |
| Investment Earnings Or Losses | $1,185,827 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $13,857,446 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,498,213 | BeginningYearBalanceAmt |
| Contributions | $4,500,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,826,594 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $12,171,619 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,251,911 | BeginningYearBalanceAmt |
| Contributions | $3,000,000 | ContributionsAmt |
| Investment Earnings Or Losses | $1,246,302 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $9,498,213 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,941,110 | BeginningYearBalanceAmt |
| Contributions | $24,860 | ContributionsAmt |
| Investment Earnings Or Losses | $285,941 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $5,251,911 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,195,431 | BeginningYearBalanceAmt |
| Contributions | $1,460,609 | ContributionsAmt |
| Investment Earnings Or Losses | $285,070 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,941,110 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,713,169 | OtherCostOrOtherBasisAmt |
| Book Value | $11,713,169 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $80,708,955 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,139,035 | DepreciationAmt |
| Book Value | $53,569,920 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,957,029 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,056,055 | DepreciationAmt |
| Book Value | $900,974 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,297,307 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,266,328 | DepreciationAmt |
| Book Value | $2,030,979 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $68,215,042 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAPITAL LEASE | Desc |
| Amt | $86,151 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $86,151 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $27,721,562 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $838,916 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $75,784 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$3,659,647 | OtherRevenueAmt |
| Revenue Not Reported | -$2,744,947 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,466,509 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $529 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$151,268 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$150,739 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,315,770 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,714,640 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $151,268 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $151,268 | ExpensesNotReportedAmt |
| Expenses Subtotal | $26,563,372 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $529 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $3,703,402 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,703,931 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,267,303 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS ARE INTENDED FOR PROGRAMS, FACILITIES AND FINANCIAL SUSTAINABILITY. |
| PART X, LINE 2: | THE SCHOOL IS A QUALIFIED NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL'S MANAGEMENT HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | 403(B) FORFEITURES 43,755. SCHOLARSHIPS AND FINANCIAL AID -3,703,402. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EVENT EXPENSES -151,268. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENT EXPENSES 151,268. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND FINANCIAL AID 3,703,402. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED IN ONE OF THE MAJOR LOCAL NEWSPAPERS, AND CONSISTENTLY THROUGH THE WEBSITE. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL GALA EVENT | Event1Nm |
| Gross Receipts Event1 | $316,981 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $247,168 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $69,813 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $64,797 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $6,300 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $80,171 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $316,981 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $247,168 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $69,813 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $64,797 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $6,300 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $80,171 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $151,268 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$81,455 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| TUITION DISCOUNT | 7 | $0 | $28,353 | FMV | DIRECT CREDIT TO STUDENT ACCOUNT |
| MERIT SCHOLARSHIP | 7 | $0 | $309,482 | FMV | DIRECT CREDIT TO STUDENT ACCOUNT |
| FINANCIAL AID | 156 | $0 | $3,365,567 | FMV | DIRECT CREDIT TO STUDENT ACCOUNT |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FOR SCHOLARSHIP AND FINANCIAL AID (INCLUDING THE MERIT SCHOLARSHIP), THE GOALS OF THE GRANT PROGRAM IS TO PROVIDE FINANCIAL ASSISTANCE TO FAMILIES THAT CANNOT AFFORD THE FULL COST OF TUITION, THUS ADDING TO THE SOCIO-ECONOMIC DIVERSITY OF THE SCHOOL, AND TO INCREASE ENROLLMENT BY USING TUITION ASSISTANCE AS A STRATEGIC TOOL. THE ORGANIZATION USES THE ASSISTANCE OF ISM'S FINANCIAL AID AND SCHOOL TUITION (FAST) TO PROVIDE A BASELINE RECOMMENDATION FOR NEEDS-BASED AWARDS. FAMILIES MUST COMPLETE AN ONLINE APPLICATION AND PROVIDE REQUIRED ANNUAL TAX DOCUMENTS FOR VERIFICATION OF SELF REPORTED INFORMATION. A STUDENT MUST BE A US CITIZEN AND RESIDE IN THE REGION OF THE SCHOOL TO QUALIFY FOR ASSISTANCE. THE TOTAL SUM OF ALL ASSISTANCE IS NOT TO EXCEED 18% OF GROSS TUITION. FOR TUITION REMISSION, A PERCENTAGE OF TUITION AND FEES, AS DETERMINED BY THE BOARD OF TRUSTEES, IS REMOVED FOR JEWISH CLERGY AND FOR FAMILIES WITH 2 OR MORE CHILDREN ENROLLED SINCE PRIOR TO THE TERMINATION OF THE SIBLING DISCOUNT ON 7/1/14. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JEFFREY DAVIS | ||||||||||||||
| FORMER HEAD OF SCHOOL (THRU 06/22) | $296,984 | $0 | $0 | $0 | $396,159 | $0 | $20,300 | $0 | $15,456 | $0 | $728,899 | $0 | $396,159 | $0 |
| TAMMI JONES | ||||||||||||||
| TREASURER/CFO/COO | $333,505 | $0 | $0 | $0 | $0 | $0 | $20,300 | $0 | $30,717 | $0 | $384,522 | $0 | $0 | $0 |
| JILL QUIGLEY | ||||||||||||||
| HEAD OF SCHOOL (START 07/22) | $312,371 | $0 | $0 | $0 | $0 | $0 | $16,100 | $0 | $30,717 | $0 | $359,188 | $0 | $0 | $0 |
| STUART LIGHT | ||||||||||||||
| DIRECTOR OF JEWISH STUDIES | $161,445 | $0 | $0 | $0 | $0 | $0 | $9,325 | $0 | $111,300 | $0 | $282,070 | $0 | $0 | $0 |
| MICHELLE BERNAT | ||||||||||||||
| PRINCIPAL - LOWER SCHOOL | $186,693 | $0 | $0 | $0 | $0 | $0 | $11,856 | $0 | $36,091 | $0 | $234,640 | $0 | $0 | $0 |
| LENNY JACOB MORALES | ||||||||||||||
| DIRECTOR OF FACILITIES & T | $171,252 | $0 | $0 | $0 | $0 | $0 | $11,453 | $0 | $22,742 | $0 | $205,447 | $0 | $0 | $0 |
| BRYONNA FISCO | ||||||||||||||
| DIRECTOR OF ADMISSION | $157,524 | $0 | $0 | $0 | $0 | $0 | $11,248 | $0 | $20,788 | $0 | $189,560 | $0 | $0 | $0 |
| JOHNATHAN RASTELLO | ||||||||||||||
| DIRECTOR OF COLLEGE COUNSE | $147,307 | $0 | $0 | $0 | $0 | $0 | $10,123 | $0 | $13,298 | $0 | $170,728 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | STUART LIGHT, DIRECTOR OF JEWISH STUDIES, RECEIVED A NONTAXABLE HOUSING ALLOWANCE OF $61,490 FOR PARSONAGE DURING 2022 CALENDAR YEAR. THE AMOUNT WAS INCLUDED IN ON SCH J, PART II, LINE 4, COLUMN (D) NONTAXABLE BENEFITS. |
| PART I, LINE 1B | THE HEAD OF SCHOOL IS PROVIDED A NON-TAXABLE SOCIAL CLUB THAT SERVES AS A FEEDER FOR FUTURE STUDENTS AND DONORS TO THE SCHOOL AS A PROVISION OF THEIR CONTRACT WITH THE SCHOOL. FOR THE 2022 CALENDAR YEAR THE MEMBERSHIP EXPENSE CAME TO A TOTAL OF $653. THE SCHOOL ADHERES TO A WRITTEN POLICY REGARDING REIMBURSEMENT FOR THESE EXPENDITURES, AND SUBSTANTIATION IS REQUIRED. |
| PART I, LINE 3 | COMPENSATION SURVEYS AND FORM 990 OF SIMILAR ORGANIZATIONS ARE USED TO DETERMINE COMPENSATION FOR THE HEAD OF SCHOOL. THIS COMPENSATION IS SUBJECT TO REVIEW AND APPROVAL BY BOARD MEMBERS. |
| PART I, LINE 4B | JEFF DAVIS, THE HEAD OF SCHOOL, PARTICIPATED IN A 457F DEFERRED COMPENSATION PLAN AND RECEIVED A PAYOUT OF THE REMAINING VESTED PORTION OF THAT PLAN OF $396,159. THE AMOUNT IS REPORTED ON SCHEDULE J, PART II, COLUMN B(III) AND COLUMN (F). |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $27,683 | CashGrantAmt |
| Type Of Assistance | DIRECT CREDIT TO STUDENT'S ACCOUNT | TypeOfAssistanceTxt |
| Assistance Purpose | FINANCIAL AID | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,050 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $875 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Collectibles CollectiblesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,275 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 21 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,947 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | SPECIAL EVENTS | Desc |
| Contribution | 14 | ContributionCnt |
| Noncash Contributions Rpt F990 | $31,427 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | COPIES OF FORM 990 ARE PROVIDED TO THE HEAD OF SCHOOL, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER, AND MEMBERS OF THE FINANCE COMMITTEE FOR THEIR REVIEW AND COMMENTS BEFORE THE FINAL VERSION IS COMPLETED. A COMPLETE COPY OF THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO THE BOARD BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD AND MANAGEMENT DURING THE YEAR, AND EACH BOARD AND MANAGEMENT MEMBER ACKNOWLEDGES THE REQUIREMENTS THEREOF. ALL DIRECTORS, TRUSTEES, PRINCIPAL OFFICERS AND MEMBERS OF ANY COMMITTEE WITH BOARD DELEGATED POWERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS BARRED FROM THE DECISION PROCESS ON ANY MATTER IN WHICH THEY HAVE A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE HEAD OF SCHOOL'S COMPENSATION IS SUBJECT TO THE REVIEW AND APPROVAL OF THE GOVERNING BODY (EXCLUDING THOSE MEMBERS WITH A CONFLICT OF INTEREST REGARDING THE COMPENSATION ARRANGEMENT AT ISSUE) USING DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE ORGANIZATION MAINTAINS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THIS INFORMATION IS MADE AVAILABLE UPON REQUEST TO THE ORGANIZATION. |
| FORM 990, PART XI, LINE 9: | 403(B) FORFEITURES 43,755. |
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