2024-05-09T20:39:19-05:00 2023-06-30 946214841 ARMANINO LLP 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2022-07-01 953374189 TARBUT V'TORAH COMMUNITY DAY SCHOOL TARB 9495099500 5 FEDERATION WAY IRVINE CA 92603 TAMMI JONES TREASURER/CFO/COO 9495099500 2024-05-09 1 TAMMI JONES 999009999 1 MATTHEW PETROSKI P00853132 9257902600 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TVT COMMUNITY DAY SCHOOL TAMMI JONES 5 FEDERATION WAY IRVINE CA 92603 31039490 0 X WWW.TARBUT.COM X 1979 CA THE ORGANIZATION IS AN INDEPENDENT CO-EDUCATIONAL COLLEGE PREPATORY SCHOOL. 14 13 198 182 0 0 2909094 2665619 23472018 26974047 356478 663436 6617 12668 26744207 30315770 3435063 3703402 0 0 14604912 16068322 0 0 485101 7971981 10495579 26011956 30267303 732251 48467 105359341 108744287 22181804 24559828 83177537 84184459 TVT IS AN INCLUSIVE JEWISH SCHOOL OF INQUIRY AND INNOVATION WHERE ACADEMICS ARE IMPORTANT AND CHARACTER IS PARAMOUNT. 0 0 24664371 3703402 26974047 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. 24664371 1 1 0 0 0 0 0 0 0 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 1 0 0 0 1 0 0 0 0 0 0 0 0 1 39 0 1 198 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X TAMMI JONES TREASURERCFOCOO 9495099500 5 FEDERATION WAY IRVINE CA 92603 SUE POLINER LITTMAN TRUSTEE/TEACHER 40.00 X 34630 0 2361 ALISON NIGHTINGALE BOARD CHAIR 1.00 X X 0 0 0 RICHARD ARUM BOARD MEMBER 1.00 X 0 0 0 ALYSE BARON BOARD MEMBER 1.00 X 0 0 0 MAYER CHEREM BOARD MEMBER 1.00 X 0 0 0 LORI CHOZEN BOARD MEMBER 1.00 X 0 0 0 BRIAN LEVY BOARD MEMBER 1.00 X 0 0 0 ANDREW LYON BOARD MEMBER 1.00 X 0 0 0 IZZI NEUFELD BOARD MEMBER 1.00 X 0 0 0 LAUREN PLANT BOARD MEMBER 1.00 X 0 0 0 ELIE SPITZ BOARD MEMBER 1.00 X 0 0 0 FRED TAYLOR BOARD MEMBER 1.00 X 0 0 0 JEFF TOPOREK BOARD MEMBER 1.00 X 0 0 0 LI YU BOARD MEMBER 1.00 X 0 0 0 TAMMI JONES TREASURER/CFO/COO 40.00 X 333505 0 51017 JILL QUIGLEY HEAD OF SCHOOL (START 07/22) 40.00 X 312371 0 46817 KRISTEN JILL FRANK JENSEN SEC./EXEC. ASSISTANT 40.00 X 66956 0 15734 HELENE ANN COULTER SEC./EXEC. ASSISTANT 40.00 X 23303 0 94 MICHELLE BERNAT PRINCIPAL - LOWER SCHOOL 40.00 X 186693 0 47947 STUART LIGHT DIRECTOR OF JEWISH STUDIES 40.00 X 161445 0 120625 LENNY JACOB MORALES DIRECTOR OF FACILITIES & T 40.00 X 171252 0 34195 BRYONNA FISCO DIRECTOR OF ADMISSION 40.00 X 157524 0 32036 JOHNATHAN RASTELLO DIRECTOR OF COLLEGE COUNSE 40.00 X 147307 0 23421 DAVID KERBER DIRECTOR OF ACADEMICS 40.00 X 129700 0 16289 JEFFREY DAVIS FORMER HEAD OF SCHOOL (THRU 06/22) 40.00 X 693143 0 35756 2417829 0 426292 27 1 1 0 BNBUILDERS INC 5825 OBTERLIN DRIVE SUITE 1 SAN DIEGO CA 92121 GENERAL CONTRACTING 549109 COMMERCIAL CLEANING SYSTEMS 3001 RED HILL AVE BLDG 6 STE 220 COSTA MESA CA 92626 CLEANING AND JANITORIAL 423837 FLIK INDEPENDENT SCHOOLS PO BOX 50196 LOS ANGELES CA 900740196 MEALS/CATERING 390729 CENTER FOR LEARNING AND BEHAVIORAL SOLUT 16220 SCIENTIFIC WAY IRVINE CA 92618 LEARNING CENTER MANAGEMENT 308563 LOS GATOS INC 3026 HALLADAY STREET SANTA ANA CA 92705 LANDSCAPING 129080 6 247168 2418451 38574 2665619 SCHOOL TUITION 611600 24900664 24900664 STUDENT ACTIVITIES/SER 611600 2073383 2073383 26974047 592704 592704 94123 0 94123 94123 94123 643184 572452 70732 70732 70732 69813 247168 151268 -81455 -81455 30315770 26974047 0 676104 3703402 3703402 1252294 306963 763932 181399 11368449 9200560 2167782 107 820781 579007 138729 103045 1691293 1399885 266059 25349 935505 714726 186165 34614 37375 37375 106164 106164 529 529 154954 57048 97906 157442 18295 116658 22489 206642 91042 107130 8470 299517 230628 65894 2995 2361083 2254721 99942 6420 73339 49920 23319 100 115459 96111 17461 1887 7332 7332 3763462 3593925 159303 10234 231401 231401 STUDENT ACTIVITIES/SVC 2195700 2027013 82749 85938 OTHER INSTRUCTION. COST 439286 304839 134447 RESERVE FOR UNCOLLECTIB 45180 45180 300714 36286 262374 2054 30267303 24664371 5117831 485101 11082992 787544 3177722 14534976 150540 25000 8924709 10450902 556722 873377 104676460 36461418 68648878 68215042 12817778 13857446 105359341 108744287 2762818 2174574 19418986 22299103 0 86151 22181804 24559828 X 82728537 83795459 449000 389000 83177537 84184459 105359341 108744287 X 48467 838916 75784 43755 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12171619 500000 1185827 13857446 9498213 4500000 -1826594 12171619 5251911 3000000 1246302 9498213 4941110 24860 285941 5251911 3195431 1460609 285070 4941110 1.00000 1 0 11713169 11713169 80708955 27139035 53569920 4957029 4056055 900974 7297307 5266328 2030979 68215042 CAPITAL LEASE 86151 86151 X 27721562 838916 75784 -3659647 -2744947 30466509 529 -151268 -150739 30315770 26714640 151268 151268 26563372 529 3703402 3703931 30267303 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED IN ONE OF THE MAJOR LOCAL NEWSPAPERS, AND CONSISTENTLY THROUGH THE WEBSITE. ANNUAL GALA EVENT 316981 247168 69813 64797 6300 80171 316981 247168 69813 64797 6300 80171 151268 -81455 1 TUITION DISCOUNT 7 0 28353 FMV DIRECT CREDIT TO STUDENT ACCOUNT MERIT SCHOLARSHIP 7 0 309482 FMV DIRECT CREDIT TO STUDENT ACCOUNT FINANCIAL AID 156 0 3365567 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: 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. X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 JEFFREY DAVIS FORMER HEAD OF SCHOOL (THRU 06/22) 296984 0 0 0 396159 0 20300 0 15456 0 728899 0 396159 0 TAMMI JONES TREASURER/CFO/COO 333505 0 0 0 0 0 20300 0 30717 0 384522 0 0 0 JILL QUIGLEY HEAD OF SCHOOL (START 07/22) 312371 0 0 0 0 0 16100 0 30717 0 359188 0 0 0 STUART LIGHT DIRECTOR OF JEWISH STUDIES 161445 0 0 0 0 0 9325 0 111300 0 282070 0 0 0 MICHELLE BERNAT PRINCIPAL - LOWER SCHOOL 186693 0 0 0 0 0 11856 0 36091 0 234640 0 0 0 LENNY JACOB MORALES DIRECTOR OF FACILITIES & T 171252 0 0 0 0 0 11453 0 22742 0 205447 0 0 0 BRYONNA FISCO DIRECTOR OF ADMISSION 157524 0 0 0 0 0 11248 0 20788 0 189560 0 0 0 JOHNATHAN RASTELLO DIRECTOR OF COLLEGE COUNSE 147307 0 0 0 0 0 10123 0 13298 0 170728 0 0 0 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). 27683 DIRECT CREDIT TO STUDENT'S ACCOUNT FINANCIAL AID X 2 1050 FMV X 875 FMV X 3 1275 FMV X 21 3947 FMV X SPECIAL EVENTS 14 31427 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. 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.