2023-02-10T12:49:29-07:00 2022-06-30 990 2021-07-01 341043767 JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL JOSE 2164644055 26500 Shaker Blvd Beachwood OH 44122 Noam Magence Board Chair 2164644055 2023-02-10 1 11 1 AAL2 X 2021 2023-03-07 01:45:13Z Noam Magence 26500 Shaker Blvd Beachwood OH 44122 11333929 0 X www.mandeljds.org X 1969 OH Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves excellence in a nurturing, welcoming environment that engages and teaches to the whole child. 52 52 142 15 0 0 5681466 5532142 4218131 5055838 548264 267285 -14421 129049 10433440 10984314 1304980 1394395 0 0 5395469 5695404 0 0 235933 2200325 1996742 8900774 9086541 1532666 1897773 36415132 33996856 6413164 5461847 30001968 28535009 Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves academic excellence in nurturing, welcoming environment that engages and teaches to the whole child. 0 0 5736392 0 5018961 Includes all costs for the education of all general academics and Judaic studies for 350 students enrolled at Joseph & Florence Mandel Jewish Day School for the 2021/2022 school year. 1394395 1394395 0 Tuition Assistance grants which were awarded to 179 students in grades Pre-K through 8 based upon specific qualifications per guidelines established by the School in furtherance of its exempt programs. 329427 4064 316877 This includes enrichment programs including retreats, grade level overnight trips and after-school activities for students. 0 0 0 7460214 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 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 0 1 142 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 52 52 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X Janet Keane 2164644055 26500 Shaker Blvd Beachwood OH 44122 Jay Leberman Head of School 40 0 X 204872 0 59208 Leah Spector Principal 40 0 X 149475 0 56526 Janet Keane CFO 40 0 X 127414 0 3479 Alyson Fieldman Director 1 0 X 0 0 0 Susan Nash Director 1 0 X 0 0 0 Jacob Cohen Director 1 0 X 0 0 0 Margaret Frankel Director 1 0 X 0 0 0 Aaron Gross Director 1 0 X 0 0 0 Roberta Kaplan Director 1 0 X 0 0 0 Berinthia LeVine Director 1 0 X 0 0 0 Bill McCann Director 1 0 X 0 0 0 Beth Mellors Director 1 0 X 0 0 0 Galia Nurko Director 1 0 X 0 0 0 Cheryl Gordon Director 1 0 X 0 0 0 Michael Haas Past President 1 0 X 0 0 0 Marc Freimuth Past President 1 0 X 0 0 0 Robert Goldberg Past President 1 0 X 0 0 0 Irwin Haber Past President 1 0 X 0 0 0 Orry Jacobs Past President 1 0 X 0 0 0 Jeffrey Kahn Past President 1 0 X 0 0 0 Adam Levin Past President 1 0 X 0 0 0 John Marcus Past President 1 0 X 0 0 0 Dan Aaron Polster Past President 1 0 X 0 0 0 Peter Rzepka Past President and Honorary Life Member 1 0 X 0 0 0 Barry Sands Past President 1 0 X 0 0 0 Jonathan Shanes Past President 1 0 X 0 0 0 Keith Sherwin Past President 1 0 X 0 0 0 Daniel Worthington Past President 1 0 X 0 0 0 Ian Abrams Honorary Life Member 1 0 X 0 0 0 Gloria Abrams Honorary Life Member 1 0 X 0 0 0 Hedy Adler Honorary Life Member 1 0 X 0 0 0 Fran Gordon Honorary Life Member 1 0 X 0 0 0 Rochelle Gross Honorary Life Member 1 0 X 0 0 0 Robert Immerman Honorary Life Member 1 0 X 0 0 0 Aliki Rzepka Honorary Life Member 1 0 X 0 0 0 Neil Waxman Honorary Life Member 1 0 X 0 0 0 Nick Federico Honorary Life Member 1 0 X 0 0 0 Carol Federico Honorary Life Member 1 0 X 0 0 0 Idelle Wolf Honorary Life Member 1 0 X 0 0 0 Jared Miller Past President 1 0 X 0 0 0 Ryan Haber Director 1 0 X 0 0 0 Gilon Rubanenko Director 1 0 X 0 0 0 Abram Schwarz Director 1 0 X 0 0 0 Rachael Stewart Director 1 0 X 0 0 0 Kenneth Oif Vice President 1 0 X X 0 0 0 Ilana Horowitz Ratner Honorary Life Member 1 0 X 0 0 0 Alan Gottlieb Director 1 0 X 0 0 0 Rabbi Noah Leavitt Director 1 0 X 0 0 0 Juli Herman Vice President 1 0 X X 0 0 0 Walter Schaffer Past President 1 0 X 0 0 0 David Fishbach Vice President 1 0 X X 0 0 0 Michelle Karp Secretary 1 0 X X 0 0 0 David Levin Treasurer 1 0 X X 0 0 0 Noam Magence Vice President Development 1 0 X X 0 0 0 Eliana LeVine President 1 0 X X 0 0 0 481761 0 119213 3 0 1 0 552125 0 224574 0 2463615 2291828 64418 5532142 Tuition and Fees 611110 5055838 5055838 0 0 0 0 0 0 5055838 95111 0 0 95111 0 0 0 0 0 0 0 0 23420 0 0 0 23420 0 23420 0 0 23420 455014 0 282840 0 172174 0 172174 0 0 172174 141294 224574 66775 74519 0 74519 0 0 0 0 0 0 Prior Year Health Insurance Rebate 525100 15555 0 0 15555 15555 0 0 15555 31110 10984314 5055838 0 396334 0 0 1394395 1394395 0 0 0 0 537595 0 537595 0 0 0 0 0 4210789 3712771 311398 186620 219749 167968 42450 9331 424481 381736 28025 14720 302790 252965 37419 12406 0 0 0 0 1019 0 1019 0 25250 0 25250 0 0 0 0 0 0 0 0 0 0 0 15541 12829 2712 0 48874 0 47928 946 10602 6633 3969 0 116101 60843 55258 0 0 0 0 0 342982 262049 80933 0 0 0 0 0 0 0 0 0 0 0 0 147085 0 147085 0 0 0 0 0 316136 310586 5550 0 54645 0 54645 0 Bad Debt Expense 17097 17097 0 0 Auxiliary Services 225703 225703 0 0 Class Trips 200253 200253 0 0 Programming 470012 448944 9158 11910 5442 5442 0 0 9086541 7460214 1390394 235933 439680 691598 0 0 1640711 1734682 152389 1956619 0 0 0 0 0 0 0 0 168379 9840 12997894 1546790 11648548 11451104 21629504 17546134 0 0 0 0 0 0 735921 606879 36415132 33996856 2557669 2436861 0 249612 239152 0 0 0 0 0 0 3586896 2756061 0 0 18987 29773 6413164 5461847 X 10469993 10707696 19531975 17827313 30001968 28535009 36415132 33996856 X 1897773 -3572772 0 0 0 208040 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22335575 6707 -3305485 917940 0 0 18118857 17612494 772 5760287 1037978 0 0 22335575 18744892 2171 -224475 910094 0 0 17612494 15704574 3509654 462579 931915 0 0 18744892 11802380 3629737 992623 720166 0 0 15704574 0.141 0.859 0 1 0 0 1400000 1400000 0 10181157 304564 9876593 0 57591 44941 12650 0 1088496 994531 93965 0 270650 202754 67896 11451104 0 Capital Lease Obligation 29773 29773 X 6083923 -3572771 0 0 66775 -3505996 9589919 0 1394395 1394395 10984314 7758921 0 0 0 66775 66775 7692146 0 1394395 1394395 9086541 Schedule D, Part V, Line 4 Endowment funds are used as investments to provide income to supplement various program expenses according to the criteria of each fund. The uses include scholarship funding, Judaic and Hebrew Immersion programming, teacher salary augmentation, library resources, performing arts and after-school athletics, and subsidizing the grade eight class trip to Israel, as well as general unrestricted operating expenses as designated by the Board of Directors and the Endowment Committee. Schedule D, Part X, Line 2 The Internal Revenue Service has ruled that the School qualifies under Section 501(c)(3) of the Internal Revenue Code. The School's income tax filings are subject to audit by various taxing authorities. In evaluating the School's activities, management believes its position of tax-exempt status is based on current facts and circumstances and there have been no uncertain positions taken related to recording income taxes as of June 30, 2022 and 2021. Management has assessed that there are no activities unrelated to the purpose of the School and therefore no tax is to be recognized. Schedule D, Part XI, Line 2d Event fundraising expenses ($66,775) are included on the audited statements as a functional expense and not a contra-revenue. Schedule D, Part XI, Line 4b Tuition assistance (financial aid) is recorded on the audited financial statements as a contra-revenue and not a functional expense. Schedule D, Part XII, Line 2d Event fundraising expenses ($66,775) are included on the audited statements as a functional expense and not a contra revenue. Schedule D, Part XII, Line 4b Tuition assistance (financial aid) is recorded on the audited financial statements as a contra-revenue and not a functional expense. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The School's non-discrimination policy is sent to the local media annually. Schedule E, Part I, Line 6 The School receives an allocation of funds from the State of Ohio under the Auxiliary Services Program. The purpose of these funds is to provide pupils attending non-public schools with the certain materials and auxiliary services made routinely available to the student in public schools. The School also received funds from the State of Ohio Administrative Cost reimbursement program and the EdChoice scholarship funding program. Auction Benefit 365868 224574 141294 0 0 0 24114 11567 31094 0 0 365868 224574 141294 0 0 0 24114 11567 31094 66775 74519 1 Tuition Assistance 179 1394395 0 Schedule I, Part I, Line 2 All disbursements made by the School in furtherance of its exempt programs are made to individuals receiving scholarships - financial aid (tuition assistance) grants. The grants are based upon specific qualifications per guidelines established by the School. The tuition assistance is credited to each student's account. No cash payment are ever distributed by the School to the families. Should a student withdraw from the School during the year, the tuition assistance is pro-rated. Refunds are not given for tuition assistance. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Jay Leberman Head of School 247200 0 0 0 0 0 6690 0 59208 0 313098 0 0 0 Leah Spector Principal 174428 0 0 0 0 0 5157 0 51369 0 230954 0 0 0 Schedule J, Part I, Line 1a A Head of School Discretionary Spending Account is set up to be funded by individual donations, or by proceeds from an endowment account which is subject to School endowment rules and regulations. 4.75% of the earnings are eligible to be spent by the Head of School. The account generally has less than $2,500 in its balance, and is generally used for educational expenses for the school which were not previously budgeted. Schedule J, Part I, Line 3 The President of the Board of Directors gathered compensation data from national and local organizations, reviewed the data with a committee of past presidents, and then negotiated the compensation packet for the new Head of School's contract in 2020. X 1 375 FMV X 3711 FMV X Electronics 37 12190 FMV X Dining and Entertainment 129 48142 FMV 0 0 1 0 Form 990, Part VI, Section A, Line 2 Several of the Board members have "family relationships" - Nick and Carol Federico; Peter and Aliki Rzepka; Ian and Gloria Abrams; Aaron and Rochelle Gross; Ryan and Irwin Haber; Eliana and Berinthia LeVine. Form 990, Part VI, Section A, Line 6 The Code of Regulations (section 3.1) defines "members" as (i) Each parent or guardian having custody of a student(s) then enrolled in 'The School', (ii) All persons who have served as Directors or Officers of 'The School' within the immediate preceding three years, (iii) All Honorary Life Trustees; (iv) All persons then employed by 'The School'. Form 990, Part VI, Section A, Line 7a Members (Directors) vote on a slate of Directors at the Annual Meeting If a member obtains a designated number of signatures, (s)he may add another name to be nominated. Form 990, Part VI, Section A, Line 7b Any changes in the Code of Regulations must be approved by Members. Form 990, Part VI, Section B, Line 11b The Board of Directors is notified that a public copy of the form 990 is available to all Board members for their review before filing, upon request. The 990 is also distributed to Officers of the School prior to filing. Schedule B, which reflects contributor information and is not required to be publicly disclosed is omitted from the distributed copy to maintain donor confidentiality. Form 990, Part VI, Section B, Line 12c A questionnaire is distributed to each Board member annually, which asks if they have any such relationship that might indicate a conflict of interest. This list is reviewed by a staff member for the Board to determine any potential conflicts. Board members are required by the Code of Conduct at each monthly meeting to recuse themselves from any vote which may relate to an area where a conflict of interest arises. Form 990, Part VI, Section B, Line 15 The President of the Board of Directors gathered compensation data from the national and local organizations, reviewed the data with a committee of past presidents, and then negotiated the compensation packet for the new Head of School's contract in 2020. Form 990, Part VI, Section C, Line 19 The School makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Change in unfunded pension liability