2023-05-11T19:01:18-05:00 2022-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2021-07-01 953374189 TARBUT V'TORAH COMMUNITY DAY SCHOOL TARB 9495099500 5 FEDERATION WAY IRVINE CA 92603 TAMMI JONES COO, CFO 9495099500 2023-05-11 1 TAMMI JONES 999009999 MATTHEW PETROSKI P00853132 9257902600 2023-05-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z TVT COMMUNITY DAY SCHOOL JEFFREY DAVIS 5 FEDERATION WAY IRVINE CA 92603 30222810 0 X WWW.TARBUT.COM X 1979 CA THE ORGANIZATION IS AN INDEPENDENT CO-EDUCATIONAL COLLEGE PREPATORY SCHOOL. 13 13 198 139 0 0 4841303 2909094 19506313 23472018 281697 356478 -8913 6617 24620400 26744207 3075489 3435063 0 0 13472173 14604912 0 0 339510 6878038 7971981 23425700 26011956 1194700 732251 104560863 105359341 19847335 22181804 84713528 83177537 TVT IS AN INCLUSIVE JEWISH SCHOOL OF INQUIRY AND INNOVATION WHERE ACADEMICS ARE IMPORTANT AND CHARACTER IS PARAMOUNT. 0 0 21085030 3435063 23472018 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. 21085030 1 1 0 0 0 0 0 0 0 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 1 1 0 0 0 0 0 0 0 0 0 0 0 1 31 0 1 198 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 X 13 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 9495099500 5 FEDERATION WAY IRVINE CA 92603 ALISON NIGHTINGALE BOARD CHAIR 1.00 X X 0 0 0 RICHARD ARUM 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 SUE LITTMAN 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 SEPI VARON BOARD MEMBER 1.00 X 0 0 0 LI YU BOARD MEMBER 1.00 X 0 0 0 JEFFREY DAVIS HEAD OF SCHOOL 40.00 X 693828 0 253087 TAMMI JONES TREASURER/CFO/COO 40.00 X 322628 0 46868 KRISTEN JILL FRANK JENSEN SEC./EXEC. ASSISTANT 40.00 X 27607 0 3524 PHYLLIS CHARLOTTE MUSOKE SEC./EXEC. ASSISTANT 40.00 X 53871 0 7251 JILL QUIGLEY PRINCIPAL - MIDDLE/UPPER SCHOOL 40.00 X 210109 0 41792 MICHELLE BERNAT PRINCIPAL - LOWER SCHOOL 40.00 X 181192 0 56087 LENNY JACOB MORALES DIRECTOR OF FACILITIES & TECHNOLOGY 40.00 X 161890 0 36942 STUART LIGHT DIRECTOR OF JEWISH STUDIES 40.00 X 154270 0 118418 BRYONNA FISCO DIRECTOR OF ADMISSION 40.00 X 150706 0 23942 JOHNATHAN RASTELLO DIRECTOR OF COLLEGE COUNSELING 40.00 X 143472 0 21590 FAITH SHANA COHEN DIRECTOR OF ADVANCEMENT 40.00 X 136171 0 22082 2235744 0 631583 22 0 1 0 COMMERCIAL CLEANING SYSTEMS 3001 RED HILL AVE BLDG 6 STE 220 COSTA MESA CA 92626 CLEANING AND JANITORIAL 441003 CENTER FOR LEARNING AND BEHAVIORAL SOLUT 16220 SCIENTIFIC WAY IRVINE CA 92618 LEARNING CENTER MANAGEMENT 282327 FC & SONS ROOFING INC 6508 CLARA STREET BELL GARDENS CA 902015608 ROOF REPAIRS AND REPLACEMENT 207830 FLIK INDEPENDENT SCHOOLS PO BOX 50196 LOS ANGELES CA 900740196 MEALS/CATERING 196909 LOS GATOS INC 3026 HALLADAY STREET SANTA ANA CA 92705 LANDSCAPE MAINTENANCE 150746 6 88895 2820199 18930 2909094 SCHOOL TUITION 611600 21834585 21834585 STUDENT ACTIVITIES/SER 611600 1634348 1634348 OTHER PROGRAM SERVICES 611600 3085 3085 23472018 144278 144278 80478 0 80478 80478 80478 3549295 3337095 212200 212200 212200 67647 88895 141508 -73861 -73861 26744207 23472018 0 363095 3435063 3435063 1794589 598957 949156 246476 9991125 8336453 1654148 524 639731 552933 86798 1388392 1120684 266059 1649 791075 604381 157424 29270 28292 28292 109181 109181 2481 2481 58091 450 50620 7021 266322 22797 243525 172220 67637 96488 8095 200861 164706 32138 4017 1020601 961651 57757 1193 46828 31461 15353 14 50524 38749 11676 99 3361 3361 3597833 3390023 203606 4204 203985 203985 STUDENT ACTIVITIES/SVC 1531467 1442351 61668 27448 OTHER INSTRUCTION. COST 356877 271742 85036 99 RESERVE FOR UNCOLLECTIB 45000 45000 278057 44992 223664 9401 26011956 21085030 4587416 339510 11689187 11082992 2839277 3177722 4176 150540 8082597 8924709 460634 556722 101347467 32698589 71435647 68648878 10049345 12817778 104560863 105359341 2777230 2762818 17070105 19418986 19847335 22181804 X 84414528 82728537 299000 449000 84713528 83177537 104560863 105359341 X 732251 -2269339 1097 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9498213 4500000 -1826594 12171619 5251911 3000000 1246302 9498213 4941110 24860 285941 5251911 3195431 1460609 285070 4941110 3001095 194336 3195431 1.00000 0.00000 0.00000 1 0 11713169 11713169 78784403 24500496 54283907 4610247 3629675 980572 6239648 4568418 1671230 68648878 X 21179930 -2269339 1097 -2268242 23448172 2481 3293554 3296035 26744207 22715921 0 22715921 2481 3293554 3296035 26011956 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, 2022, 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 1,097. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 3,435,062. FUNDRAISING EVENT EXPENSES -141,508. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -141,508. SCHOLARSHIPS AND FINANCIAL AID 3,435,062. 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 156542 88895 67647 23920 11022 53662 11995 40909 156542 88895 67647 23920 11022 53662 11995 40909 141508 -73861 1 FINANCIAL AID 159 3168362 FMV DIRECT CREDIT TO STUDENT ACCOUNT TUITION DISCOUNT 19 22586 FMV DIRECT CREDIT TO STUDENT ACCOUNT MERIT SCHOLARSHIP 7 244115 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 3 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 1 1 0 0 0 0 0 0 0 JEFFREY DAVIS HEAD OF SCHOOL 443828 0 0 0 250000 0 222120 0 30967 0 946915 0 250000 0 TAMMI JONES TREASURER/CFO/COO 322628 0 0 0 0 0 17100 0 29768 0 369496 0 0 0 STUART LIGHT DIRECTOR OF JEWISH STUDIES 154270 0 0 0 0 0 7952 0 110466 0 272688 0 0 0 JILL QUIGLEY PRINCIPAL - MIDDLE/UPPER SCHOOL 210109 0 0 0 0 0 12024 0 29768 0 251901 0 0 0 MICHELLE BERNAT PRINCIPAL - LOWER SCHOOL 181192 0 0 0 0 0 10457 0 45630 0 237279 0 0 0 LENNY JACOB MORALES DIRECTOR OF FACILITIES & TECHNOLOGY 161890 0 0 0 0 0 10109 0 26833 0 198832 0 0 0 BRYONNA FISCO DIRECTOR OF ADMISSION 150706 0 0 0 0 0 9517 0 14425 0 174648 0 0 0 JOHNATHAN RASTELLO DIRECTOR OF COLLEGE COUNSELING 143472 0 0 0 0 0 8706 0 12884 0 165062 0 0 0 FAITH SHANA COHEN DIRECTOR OF ADVANCEMENT 136171 0 0 0 0 0 8344 0 13738 0 158253 0 0 0 PART I, LINE 1A STUART LIGHT, DIRECTOR OF JEWISH STUDIES, RECEIVED A NONTAXABLE HOUSING ALLOWANCE OF $61,490 FOR PARSONAGE DURING 2021 CALENDAR YEAR. THE AMOUNT WAS REPORTED ON SCH J, PART II, LINE 3, 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 2021 CALENDAR YEAR THE MEMBERSHIP EXPENSE CAME TO A TOTAL OF $1,251. 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, LINES 4A-B JEFFREY DAVIS, THE HEAD OF SCHOOL, PARTICIPATED IN A 457F DEFERRED COMPENSATION PLAN. THE TOTAL ACCRUED AMOUNT FOR 2021 CALENDAR YEAR WAS $205,020 AND THIS ACTUARIAL INCREASE WAS INCLUDED ON SCH J, PART II, COLUMN C. THE HOS ALSO RECEIVED 457F VESTING OF $250,000 IN 2021 CALENDAR YEAR. THE AMOUNT IS REPORTED ON SCHEDULE J, PART II, COLUMN B(III) AND COLUMN (F). PHYLLIS CHARLOTTE MUSOKE RECEIVED SEVERANCE PAYMENT OF $9,900 DURING THE 2021 CALENDAR YEAR. 23643 DIRECT CREDIT TO STUDENT'S ACCOUNT FINANCIAL AID SUE LITTMAN BOARD MEMBER 33180 COMPENSATION FOR TEACHING 0 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 1,097.