2023-03-01T13:16:58-06:00 2022-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2021-07-01 591606514 THE HEBREW DAY SCHOOL OF BROWARD COUNTY % DENA DECKER HEBR 9545836100 5810 South Pine Island Road Davie FL 33328 DENA DECKER CFO 9545836100 2023-02-28 true DENA DECKER 999009999 Paul Hammerschmidt P01384178 2128858000 2021 2023-04-26 12:10:37Z THE DAVID POSNACK JEWISH DAY SCHOOL RICHARD CUENCA 5810 South Pine Island Road Davie FL 33328 23429832 false X www.posnackschool.org X 1975 FL TO PROVIDE THE HIGHEST QUALITY EDUCATION IN A JEWISH ENVIRONMENT WHERE STUDENTS WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY & SOCIALLY 14 14 214 50 0 0 3499306 1931006 18516368 21235342 0 1456 244173 262028 22259847 23429832 913489 662245 0 0 11546796 12653472 0 0 406814 6233273 7624159 18693558 20939876 3566289 2489956 27436215 31151205 16429374 16467111 11006841 14684094 TO PROVIDE THE HIGHEST QUALITY OF EDUCATION IN A JEWISH ENVIRONMENT IN WHICH THE STUDENTS WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY AND SOCIALLY. false false 17549822 662245 21235342 EDUCATION - NONPROFIT EDUCATIONAL INSTITUTION PROVIDING DUAL PROGRAMS (BOTH GENERAL AND JUDAIC STUDIES) TO CHILDREN FROM KINDERGARTEN THROUGH HIGH SCHOOL. 17549822 true true false false false false false false false false true false false false true true false true true false false false false false false false false false true true false false false false false false false false false false false false true false false false false true 19 0 true 214 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false false true true true false true false false false FL X DENA DECKER 9545836100 5801 SOUTH PINE ISLAND ROAD DAVIE FL 33328 X DR RICHARD CUENCA HEAD OF SCHOOL 40.0 0.0 X 609010 0 58176 DENA DECKER CFO 40.0 0.0 X 228816 0 11897 BROOKE ROSENKRANTZ PRINCIPAL, HIGH SCHOOL 40.0 0.0 X 130987 0 5168 RANDI SCHWARTZ CHIEF ADVANCEMENT OFFICER 40.0 0.0 X 123549 0 4957 GAYLE GREEN IN-HOUSE LEGAL COUNSEL 40.0 0.0 X 117190 0 10802 LAURIE HUSS DIRECTOR OF OPERATIONS 40.0 0.0 X 119635 0 0 RANDI MARCUS DIRECTOR OF COLLEGE COUNSELING 40.0 0.0 X 116733 0 0 GIL NEUMAN BOARD CHAIR 1.0 0.0 X X 0 0 0 MARK ROUSSO PAST CHAIR 10.0 0.0 X 0 0 0 LISA DJAMAL SECRETARY 10.0 0.0 X X 0 0 0 DR MARLA COTZEN BOARD MEMBER 1.0 0.0 X 0 0 0 DR HENRY CUSNIR BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID DIESTEL BOARD MEMBER eff. 8/21 1.0 0.0 X 0 0 0 KAREN DOMBEY BOARD MEMBER 1.0 0.0 X 0 0 0 CRAIG FELDMAN BOARD MEMBER 1.0 0.0 X 0 0 0 GARY MARKS BOARD MEMBER 3.0 0.0 X 0 0 0 NATHANIEL POOL BOARD MEMBER 1.0 0.0 X 0 0 0 SAMUEL RUBINSZTAIN BOARD MEMBER 1.0 0.0 X 0 0 0 SETH WISE BOARD MEMBER 1.0 0.0 X 0 0 0 HARRY WARTICOVSCHI FINANCE CHAIR 10.0 0.0 X 0 0 0 SHARON KAPLAN LEGAL CHAIR 10.0 0.0 X 0 0 0 1445920 0 91000 15 false true false SAGE DINING SERVICES INC 500 E Chaminade DRIVE HOLLYWOOD FL 33021 CATERING 1734738 CLEANING AND SUPPLIES INC 7440 NW 8TH Court PLANTATION FL 33317 CLEANING 820687 JEWEL LIMOUSINE INC 10097 CLEARY BOULEVARD PLANTATION FL 33324 TRANSPORTATION 363225 KENT SECURITY OF PALM BEACH INC 14600 BISCAYNE BOULEVARD NORTH MIAMI FL 33181 SECURITY 300813 4 867198 1063808 1931006 TUITION 611110 20069282 20069282 SCHOOL ACTIVITIES 611110 783061 783061 BUS FEES 611110 340850 340850 OTHER SCHOOL ACTIVITIES 611110 42149 42149 21235342 1456 1456 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 262028 0 0 262028 262028 23429832 21235342 0 263484 0 662245 662245 0 0 898337 319600 355017 223720 0 10174836 8400892 1646579 127365 127568 110501 17067 745987 606922 131748 7317 706744 558328 127214 21202 0 4671 4437 234 47000 44650 2350 0 0 0 0 190552 150536 34299 5717 263773 199010 59277 5486 165738 157451 8287 0 1723324 1637158 86166 0 0 25051 23798 1253 395717 395717 0 890847 846305 44542 181857 172764 9093 SCHOOL FOOD 1355017 1355017 0 0 SCHOOL ACTIVITIES & SUPPLIES 1242098 1242098 0 0 BUS TRANSPORTATION EXP. 361451 343378 18073 SECURITY 328165 311757 16408 448898 402975 29916 16007 20939876 17549822 2983240 406814 8158551 11074148 0 0 684825 684825 243660 153250 0 0 0 0 0 0 0 0 38648 55855 24511705 6650040 18190031 17861665 0 0 0 0 0 0 0 0 120500 1321462 27436215 31151205 748807 783500 0 0 5480559 6322179 0 0 0 0 0 0 9218168 8877223 0 0 981840 484209 16429374 16467111 X 9672505 13380245 1334336 1303849 11006841 14684094 27436215 31151205 X 2489956 1187297 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2853459 2853459 15439079 2255443 13183636 2703512 1675618 1027894 2978288 2252296 725992 537367 466683 70684 17861665 0 CAPITAL LEASE OBLIGATION 484209 484209 X PART X, LINE 2: THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. IN ADDITION, THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THERE WAS NO UNRELATED BUSINESS INCOME FOR EACH OF THE YEARS ENDED JUNE 30, 2022. THE SCHOOL RECOGNIZES AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON-INTEREST EXPENSE, RESPECTIVELY. THERE WERE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2022. The U.S. Federal jurisdiction is the major tax jurisdiction where the School files income tax returns. Additionally, the School has filed Internal revenue Service Form 990 tax returns as required and all other applicable returns in jurisdictions where it is required. The School is generally no longer subject to U.S. Federal, state, or local income tax examinations by tax authorities for fiscal years before 2018. true true true true true true true false false false false false false false false false false true Part I, line 3: THE SCHOOL PUBLISHES ITS NONDISCRIMINATION POLICY ON ALL ADVERTISEMENTS AND BROCHURES. true TUITION ASSISTANCE 109 662245 PART I, LINE 2: SCHOLARSHIP ASSISTANCE IS GIVEN TO QUALIFYING PERSONS BASED ON NEED. THE FAMILIES ARE REQUIRED TO COMPLETE AN EXTENSIVE APPLICATION WHICH IS REVIEWED BY AN ANONYMOUS COMMITTEE. THE COMMITTEE WILL ULTIMATELY DETERMINE ELIGIBILITY AND THE AMOUNT OFFERED. THE SCHOLARSHIPS GIVEN ALLOW MEMBERS AND PARTICIPANTS TO AFFORD THE ANNUAL TUITION AND FEES FOR THE SCHOOL. NO MONITORING IS REQUIRED, HOWEVER, FAMILIES MUST RE-APPLY EACH SCHOOL YEAR. X false false false false false false false true false DR RICHARD CUENCA HEAD OF SCHOOL 515000 0 94010 0 0 0 25750 0 32426 0 667186 0 0 0 DENA DECKER CFO 224316 0 4500 0 0 0 6729 0 5168 0 240713 0 0 0 PART I, LINE 7: SCHEDULE J, PART II, COLUMN (B)(II) REPORTS DISCRETIONARY INCENTIVE AMOUNTS THAT WERE APPROVED BY THE BOARD FOR DR. RICHARD CUENCA, HEAD OF SCHOOL. ALL OTHER EMPLOYEES AMOUNTS WERE APPROVED BY THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FINANCE COMMITTEE CHAIR REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. THE ORGANIZATION REQUIRES BOARD MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15: THE BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING SALARIES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP.........$1,187,297. DPJDS Holdings LLC 5810 S Pine Island Road Davie FL 33328 844911126 ACQUIRE LAND FL 0 2854451 DPJDS