2023-04-05T11:21:45-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 301 NORTH LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2021-07-01 952794822 ABRAHAM JOSHUA HESCHEL DAY SCHOOL ABRA 8183685781 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 SARAH SCHULTZ CHIEF FINANCIAL OFFICER 8183685781 2023-03-31 1 SARAH SCHULTZ 999009999 KAREN LO P02141262 6267933600 2023-03-31 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z LARRY KLIGMAN 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 16443493 0 X WWW.HESCHEL.COM X 1972 CA A COMMUNITY JEWISH DAY SCHOOL PROVIDING A RICH DUAL-CURRICULAR EDUCATION 18 17 135 65 0 0 2211694 1599552 12481502 13039333 55298 55513 56863 -26131 14805357 14668267 3140410 3141066 0 0 7755917 7803820 0 0 188585 2347613 3118708 13243940 14063594 1561417 604673 18261095 18514923 5001499 5315710 13259596 13199213 X ABRAHAM JOSHUA HESCHEL DAY SCHOOL, A COMMUNITY JEWISH DAY SCHOOL, PROVIDES A RICH DUAL-CURRICULAR EDUCATION THAT ENCOURAGES INDEPENDENT AND CRITICAL THINKING, LIFELONG LEARNING, SELF-AWARENESS, AND COMPASSION. IN PARTNERSHIP WITH OUR FAMILIES, WE INSPIRE OUR STUDENTS TO BECOME ACTIVE, DEDICATED, ETHICAL, AND INFORMED CITIZENS AND LEADERS WHO ARE COMMITTED TO ISRAEL AND THE VITALITY OF THE JEWISH PEOPLE. 0 0 11566166 3141066 13039333 HESCHEL DAY SCHOOL, WITH AN ENROLLMENT OF APPROXIMATELY 346 STUDENTS IN PRE-KINDERGARTEN THROUGH EIGHTH GRADE, SERVES FAMILIES FROM ALL DENOMINATIONS WITHIN THE COMMUNITY.HESCHEL IS DEDICATED TO PROVIDING AN INTEGRATED SECULAR AND JUDAIC PROGRAM WHICH DEVELOPS SELF-DIRECTED AND RESOURCEFUL LEARNERS. WE CONSIDER THE WHOLE CHILD AND SEEK TO ENGENDER A STRONG SENSE OF SELF AND A LIFE-LONG COMMITMENT TO LEARNING AND TO JUDAISM.RECOGNIZING THAT EACH CHILD IS UNIQUE, INSTRUCTION IS DESIGNED TO ACCOMMODATE THE INDIVIDUAL NEEDS OF LEARNERS. 11566166 1 1 0 0 0 0 0 1 1 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 135 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X SARAH SCHULTZ 8183685781 17701 DEVONSHIRE ST NORTHRIDGE CA 913251213 LAWRENCE KLIGMAN DIRECTOR/HEAD OF SCHOOL 40.00 X X 322901 0 23599 AMY JAMIESON LEFT 63022 CHIEF FINANCIAL OFFICER 40.00 X 202524 0 10499 SARAH SCHULTZ START 7121 CHIEF FINANCIAL OFFICER 40.00 X 48051 0 2190 LARA MARTIN DIRECTOR OF ADMISSIONS 40.00 X 142661 0 17602 EMILY CODDINGTON MIDDLE SCHOOL DIRECTOR 40.00 X 139164 0 13851 SCOTT WESTLE RABBI-IN-RESIDENCE 40.00 X 119236 0 12619 DEBRA SCHAFFER MS TEACHER 40.00 X 101070 0 19499 RICHARD DARWISH DIRECTOR/VP FACILITIES 1.00 X X 0 0 0 DORAN TAJKEF DIRECTOR/PRESIDENT 1.00 X X 0 0 0 DAN PARDO DIRECTOR/VP MARKETING 1.00 X 0 0 0 BONNIE SMIGEL-DERIN DIRECTOR/PAST PRESIDENT 1.00 X 0 0 0 JON KONHEIM DIRECTOR/COTREASURER 1.00 X X 0 0 0 MELANIE COHEN DIRECTOR/EVP 1.00 X X 0 0 0 MATT WINDISCH DIRECTOR/COTREASURER 1.00 X X 0 0 0 MALKIE RODIN DIRECTOR/VP OF DEVELOPMENT 1.00 X X 0 0 0 JODI GROFF DIRECTOR 1.00 X 0 0 0 LESLIE HEIBRON DIRECTOR 1.00 X 0 0 0 KIM SCHWARZ DIRECTOR 1.00 X 0 0 0 JAN GOREN DIRECTOR 1.00 X 0 0 0 TODD WALDMAN DIRECTOR 1.00 X 0 0 0 FELICIA GREENSPAN DIRECTOR 1.00 X 0 0 0 ERIC GOREN DIRECTOR/SECRETARY 1.00 X X 0 0 0 BARBRA NEINSTEIN DIRECTOR 1.00 X 0 0 0 ANDREW APFELBERG DIRECTOR 1.00 X 0 0 0 1075607 0 99859 6 0 1 0 THOMAS DALE & ASSOCIATES 869 N DOUGLAS ST EL SEGUNDO CA EL SEGUNDO CA 90245 SECURITY 340533 STUDENT TRANSPORTATION OF AMERICA PO BOX 51691 LA CA 90051 LOS ANGELES CA 90051 BUS SERVICE 196671 CDW GOVERNMENT INC 75 REMITTANCE DRIVE SUITE 1515 CH CHICAGO IL 60675 RETAIL FOR SCHOOL COMPUTERS 174152 MOORE BROTHERS SONS & DAUGHTERS PO BOX 16005 ENCINO CA 91316 ENCINO CA 91316 CONSTRUCTION 140395 4 237107 466133 896312 15579 1599552 TUITION AND FEES 611600 12350348 12350348 AUXILIARY ACTIVITIES 611710 631005 631005 TRIP INCOME 990009 57980 57980 13039333 127222 127222 1449595 1521304 -71709 -71709 -71709 227791 237107 253922 -26131 -26131 14668267 13039333 0 29382 3141066 3141066 751259 74361 565357 111541 5686831 4863207 815094 8530 228028 208829 18540 659 671819 561924 98898 10997 465883 382024 74541 9318 49135 29481 19654 34451 34451 33753 33753 71168 71168 102974 72081 28833 2060 413561 289493 115798 8270 39723 35751 3972 528014 369610 147844 10560 198624 139037 55615 3972 AUXILLIARY OPERATIONS 545945 545945 INSTRUCTIONAL OPERATION 462378 462378 SECURITY 351120 337075 10534 3511 ADMINISTRATIVE EXPENSES 274108 53904 214791 5413 13754 13754 14063594 11566166 2308843 188585 225077 651043 7962546 6143008 24726 21376 15987 9520 85510 142892 14196973 8123554 6041855 6073419 3878194 5446465 27200 27200 18261095 18514923 1038020 1011703 3962649 4302150 830 1857 5001499 5315710 X 9159001 9578339 4100595 3620874 13259596 13199213 18261095 18514923 604673 -665056 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X EDUCATION 0 0 1 X 3992994 204183 -540764 80000 3576413 3580507 221450 191037 3992994 3436936 46600 96971 3580507 2779727 612947 44262 3436936 2553400 57265 169062 2779727 0.05180 0.81740 0.13080 0 0 373285 373285 10876018 7327141 3548877 1746718 470677 1276041 1200952 325736 875216 6073419 X 10828392 -665056 -3141066 -3806122 14634514 33753 33753 14668267 10888775 0 10888775 33753 3141066 3174819 14063594 PART III, LINE 4: THE SCHOOL POSSESSES THREE TORAHS, AND IT IS A CRITICAL RELIGIOUS WORK THAT FURTHERS THE EDUCATION OF JEWISH HISTORY, RELIGION AND CULTURE. PART IV, LINE 2B: THE SCHOOL HAS VARIOUS TRUST ACCOUNTS DUE TO STUDENT ORGANIZATIONS TOTALING $1857 AT JUNE 30, 2022. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL DONOR-RESTRICTED ENDOWMENT FUNDS ESTABLISHED FOR VARIOUS PURPOSES. PART X, LINE 2: THE SCHOOL IS A RELIGIOUS NONPROFIT CORPORATION DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE IRC. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -3,141,066. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 3,141,066. 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 PUBLICIZES ITS NONDISCRIMINATION POLICY ON THEIR WEBSITE. LINE 6A SCHOOL RECEIVED EANS GRANT OF $466,133 DURING THE YEAR ENDED JUNE 30, 2022. PARENT ORGANIZATION EVENTS 22375 237107 -214732 21867 ANNUAL GALA 442523 442523 232055 464898 237107 227791 253922 253922 -26131 1 FINANCIAL AID 226 3141066 FMV FINANCIAL AID PART I, LINE 2: FINANCIAL AID AWARDS GRANTED TO STUDENTS ARE BASED ON NEED. A COMMITTEE DETERMINES THE AMOUNT AWARDED TO EACH FAMILY ON A NON-DISCRIMINATORY BASIS. THE AWARD IS THEN INTERNALLY APPLIED TOWARD EACH STUDENTS' ACCOUNT AND ASSOCIATED TUITION FEES. X X X 0 0 0 0 0 0 0 0 0 LAWRENCE KLIGMAN DIRECTOR/HEAD OF SCHOOL 322901 0 0 0 0 0 14500 0 9099 0 346500 0 0 0 AMY JAMIESON LEFT 63022 CHIEF FINANCIAL OFFICER 202524 0 0 0 0 0 10126 0 373 0 213023 0 0 0 LARA MARTIN DIRECTOR OF ADMISSIONS 142661 0 0 0 0 0 7457 0 10145 0 160263 0 0 0 EMILY CODDINGTON MIDDLE SCHOOL DIRECTOR 139164 0 0 0 0 0 7351 0 6500 0 153015 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE CORPORATION WILL AT ALL TIMES HAVE AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE WILL HAVE AND EXERCISE ALL OF THE POWER OF THE BOARD OF DIRECTORS, TO THE FULLEST EXTENT PERMITTED BY LAW AND WILL TAKE ALL ACTIONS NECESSARY OR APPROPRIATE TO ACT ON BEHALF OF THE BOARD OF DIRECTORS AT ANY TIME BETWEEN REGULAR MEETINGS OF THE BOARD OF DIRECTORS OR WHEN APPROVAL BY THE FULL BOARD OF DIRECTORS IS NOT PRACTICAL. THE EXECUTIVE COMMITTEE WILL CONSIST OF THE FOLLOWING: THE PRESIDENT, THE PAST PRESIDENT, THE EXECUTIVE VICE PRESIDENT, THE VICE PRESIDENT-DEVELOPMENT, THE VICE PRESIDENT-FACILITIES, THE TREASURER AND THE SECRETARY. THE EXECUTIVE COMMITTEE MAY RECOMMEND THE CREATION OF ANOTHER OFFICER POSITION, IF APPROPRIATE, TO THE BOARD OF DIRECTORS FOR APPROVAL AND ELECTION. FORM 990, PART VI, SECTION A, LINE 8B FULL BOARD MEETING MINUTES ARE DOCUMENTED, APPROVED BY THE BOARD AND ARCHIVED. COMMITTEE MINUTES ARE NOT DOCUMENTED. HOWEVER, COMMITTEE REPORTS AND RECOMMENDATIONS TO THE BOARD ARE RECORDED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SUBMITTED TO THE AUDIT COMMITTEE FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS. A COPY IS MADE AVAILABLE TO THE MEMBERS OF THE BOARD AT A REGULAR MEETING AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND DIRECTORS ARE REQUIRED TO REVIEW AND ACKNOWLEDGE IN WRITING THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS TO THE BOARD PRESIDENT OR THE HEAD OF SCHOOL. ANY SUCH CONFLICT IS HANDLED IN A MANNER CONSISTENT WITH THE SCHOOL'S POLICY. NO DIRECTOR WHO DIRECTLY OR INDIRECTLY IS INVOLVED IN A POTENTIAL CONFLICT OF INTEREST SHALL BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT ANY MEETING OF THE BOARD WHERE THE POTENTIAL CONFLICT IS CONSIDERED, NOR SHALL THE DIRECTOR VOTE ON ANY ACTION OF THE BOARD REGARDING THAT POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING THE HEAD OF SCHOOL'S COMPENSATION INCLUDES THE COLLECTION OF COMPARABILITY DATA FROM OTHER LOCAL INDEPENDENT SCHOOLS FOR HEAD OF SCHOOL POSITIONS. SUCH INFORMATION IS REVIEWED AND APPROVED BY THE SCHOOL'S BOARD CHAIR AND HEAD EVALUATION COMMITTEE. COMPENSATION FOR ALL OTHER POSITIONS IS DETERMINED FROM COMPARABILITY DATA FROM OTHER LOCAL INDEPENDENT SCHOOLS IN THE AREA WHICH IS REVIEWED AND APPROVED BY THE HEAD OF SCHOOL. THE HEAD OF SCHOOL'S CONTRACT WAS RENEGOTIATED IN 2019. FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE UPON REQUEST AND ALSO AVAILABLE ON THE PUBLIC WEBSITE WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE LOCATED AT THE SCHOOL AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C NO CHANGES MADE TO THE PROCESS IN THE CURRENT YEAR.