2023-05-09T15:12:50-05:00 2022-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2021-07-01 954381008 MILKEN COMMUNITY SCHOOL MILK 3104403500 15800 ZELDINS WAY LOS ANGELES CA 90049 TARRYN BRESKAL CFO 3104403500 2023-05-08 1 TARRYN BRESKAL 999009999 MATTHEW PETROSKI P00853132 9257902600 2023-05-08 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MILKEN COMMUNITY HIGH SCHOOL TARRYN BRESKAL 15800 ZELDINS WAY LOS ANGELES CA 90049 54830494 0 X WWW.MILKENSCHOOL.ORG X 1991 CA TO OPERATE SCHOOLS TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND OTHER SUBJECTS TAUGHT IN INDEPENDENT COLLEGE PREPARATORY SCHOOLS. 29 29 258 80 0 0 5150274 14273574 35219402 37706671 172218 209548 -4370 -709079 40537524 51480714 7065457 6607382 0 0 21021797 22161886 0 0 1255492 9956654 13226128 38043908 41995396 2493616 9485318 80759256 87305877 38618076 37195350 42141180 50110527 TO OPERATE SCHOOLS TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND OTHER SUBJECTS TAUGHT IN PUBLIC SCHOOLS. 0 0 33980176 6607382 37706671 AS A GRADE 7-12 INDEPENDENT COLLEGE-PREPARATORY INSTITUTION SERVICING 717 STUDENTS, MILKEN COMMUNITY SCHOOLS IS A PLACE OF RIGOROUS ACADEMIC PREPARATION AND INTELLECTUAL INQUIRY AND A PLACE OF PROFOUND AND TRANSFORMATIVE EXPERIENCES WITH LEARNING, SPIRITUAL PRACTICE, AND ETHICAL PRACTICE AT THE FOUNDATION OF THOSE EXPERIENCES. MILKEN'S CORE PROGRAMS DRIVE A DEMANDING AND FULFILLING ACADEMIC CURRICULUM. OUR SPECIALIZED INSTITUTES AND CENTERS, RANGING FROM ARCHITECTURE AND DESIGN TO SCIENCE AND TECHNOLOGY AND ADVANCED JEWISH STUDIES, IN CONCERT WITH ADVANCED PLACEMENT COURSES AND A FULL ARRAY OF PERFORMING ARTS, VISUAL ARTS, AND LANGUAGE ELECTIVES, PROVIDE OUR STUDENTS WITH THE FINEST PRIVATE, INDEPENDENT SCHOOL EXPERIENCES INFUSED WITH THE BEST OF JEWISH EDUCATION. 33980176 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 46 0 1 258 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X TARRYN BRESKAL 3104403500 15800 ZELDINS WAY LOS ANGELES CA 90049 LISE APPLEBAUM CHAIR 1.00 X X 0 0 0 KEN GROSS SECRETARY 1.00 X X 0 0 0 RICHARD SANDLER VICE CHAIR 1.00 X X 0 0 0 LEON JANKS TRUSTEE 1.00 X 0 0 0 SUSAN BLOCH KAY TRUSTEE 1.00 X 0 0 0 SHAHIN DARDASHTY TRUSTEE 1.00 X 0 0 0 RABBI TOVA LEIBOVIC DOUGLAS TRUSTEE 1.00 X 0 0 0 RABBI ED FEINSTEIN TRUSTEE 1.00 X 0 0 0 SHERRI FOGELMAN TRUSTEE 1.00 X 0 0 0 DANA GUERIN TRUSTEE 1.00 X 0 0 0 LAURYN HARRIS TRUSTEE 1.00 X 0 0 0 JANINE LOWY TRUSTEE 1.00 X 0 0 0 LOWELL MILKEN TRUSTEE 1.00 X 0 0 0 SEAN RAD TRUSTEE 1.00 X 0 0 0 NURIT ROBIN TRUSTEE 1.00 X 0 0 0 KEN RUBY TRUSTEE 1.00 X 0 0 0 ANTON SCHIFF TRUSTEE 1.00 X 0 0 0 DAVID SHAPIRO TRUSTEE 1.00 X 0 0 0 RABBI DAVID WOZNICA TRUSTEE 1.00 X 0 0 0 DANIEL TENENBAUM TRUSTEE 1.00 X 0 0 0 SAUL SMITH TRUSTEE 1.00 X 0 0 0 LORI WOLF TRUSTEE 1.00 X 0 0 0 ANDREA IANCU TRUSTEE 1.00 X 0 0 0 KEITH WASSERMAN TRUSTEE 1.00 X 0 0 0 LAINER NAHUM TRUSTEE 1.00 X 0 0 0 DAVIDSON JAKE TRUSTEE 1.00 X 0 0 0 SIMON BARLAVA TRUSTEE 1.00 X 0 0 0 MARCIA MANKOFF TRUSTEE 1.00 X 0 0 0 RENEE WOLF TRUSTEE 1.00 X 0 0 0 SARAH SHULKIND HEAD OF SCHOOL 40.00 X 546260 0 142179 DANIEL SPIEGEL ASSOC. HOS FOR EXTERNAL RE 40.00 X 207257 0 40201 TANNER JAMES RAGLAND COO 40.00 X 183585 0 38683 TARRYN BRESKAL CFO 40.00 X 169914 0 131117 LIMOR DANKNER ASSOC. HOS FOR ACADEMIC AF 40.00 X 222914 0 40721 KIMBERLY SCHWARTZ CHIEF CURR. & PROGRAM OFFI 40.00 X 208949 0 144464 MONICA DARANYI MATH TEACHER 40.00 X 155654 0 15482 ROSS MANKUTA DIR. OF COLLEGE COUNSELING 40.00 X 154911 0 15756 CHRISTOPHER SCARLATA DIVISION 9/10 HEAD 40.00 X 150960 0 7896 STEVE BLOOM DEAN OF FACULTY 40.00 X 149127 0 15372 BEAU LINDSAY DIVISION 11/12 HEAD 40.00 X 147665 0 31928 METUKA BENJAMIN FORMER PRESIDENT 0.00 X 150000 0 0 2447196 0 623799 43 1 1 0 JDM CONTRACTORS 865 S FIGUEROA ST STE3300 LOS ANGELES CA 90017 CONTRACTOR 1428088 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90050 TRANSPORTATION 709141 ALEXANDER MUSS INSTITUTE FOR ISRAEL EDUC 78 RANDALL AVE ROCKVILLE CTR NY 11570 TIFERET PROGRAMS 687215 PROFESSIONAL SECURITY CONSULTANTS 11454 SAN VICENTE BL LOS ANGELES CA 90049 SECURITY PROVIDER 501259 ONTARIO REFRIGERATION SERVICES INC 635 S MOUNTAIN AVE ONTARIO CA 91762 HVAC SERVICES 416144 11 635904 13637670 641187 14273574 TUITION AND FEES 611600 35325828 35325828 AUXILIARY PROGRAM REVE 611710 2040404 2040404 OTHER PROGRAM REVENUE 611710 340439 340439 37706671 209548 209548 2021196 2021196 0 0 173000 635904 946034 -773034 -773034 446505 382550 63955 63955 51480714 37706671 0 -499531 6607382 6607382 1879325 268315 975666 635344 15600985 13704684 1653966 242335 565094 498022 57328 9744 2824318 2183593 624062 16663 1292164 982957 248414 60793 52500 52500 28052 28052 386962 191948 181514 13500 304132 8695 290437 5000 633770 551275 67294 15201 476843 102592 367771 6480 1366582 1202593 136657 27332 1396278 5119 1391159 132095 117894 8974 5227 113993 100314 11399 2280 2621442 2306869 262144 52429 467320 429393 31606 6321 STUDENT SPECIAL PROGRAM 1664219 1463611 72862 127746 TIFERET 1243253 1243253 TIYULIM 801679 801679 REPAIR AND MAINTENANCE 533189 469206 53319 10664 1003819 740782 244604 18433 41995396 33980176 6759728 1255492 4509185 11633210 223816 541906 3358253 2157400 220086 11710 261522 170000 83242 54559 83967181 37990010 45912543 45977171 2835949 2894011 6766463 5339774 16588197 18526136 80759256 87305877 2347437 2124867 10302442 11481929 180000 3200000 6000000 5000000 16588197 18588554 38618076 37195350 X 36025339 46265872 6115841 3844655 42141180 50110527 80759256 87305877 9485318 -1515971 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9580463 1784705 -1232054 430768 9702346 8274414 19851 1794060 507862 9580463 7862892 324400 87122 8274414 7567994 36000 258898 7862892 6297159 907082 363753 7567994 0.67158 0.32842 0 0 2805660 2805660 75994658 33827141 42167517 4434214 3868373 565841 732649 294496 438153 45977171 COMMON INVESTMENT POOL 5339774 F 5339774 CONTRACTUAL TUITION AND FEES RECEIVABLE 18526136 18526136 CONTRACTUAL UNEARNED TUITION 18526136 CAPITAL LEASE OBLIGATION 62418 18588554 X 44657893 -1515971 -6607382 -8123353 52781246 28052 -1328584 -1300532 51480714 36688546 1328584 1328584 35359962 28052 6607382 6635434 41995396 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO FUND SCHOLARSHIPS AND VARIOUS EDUCATIONAL PROGRAMS. 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 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: SCHOLARSHIPS AND FINANCIAL AID -6,607,382. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE -946,034. COST OF GOODS SOLD -382,550. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 946,034. COST OF GOODS SOLD 382,550. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,607,382. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 MILKEN COMMUNITY SCHOOLS PROVIDES A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS AT THE BOTTOM OF ITS WEBSITE LANDING PAGE AT ALL TIMES. 30TH ANNIVERSARY GALA 808904 635904 173000 514567 216284 14978 200206 808904 635904 173000 514567 216284 14978 200206 946035 -773035 1 SCHOLARSHIPS AND FINANCIAL AID 266 6607382 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: MILKEN PROVIDES FINANCIAL AID BASED ON EACH FAMILY'S DEMONSTRATED NEED, WITHOUT REGARD TO RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR GENDER. MILKEN USES THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) STUDENT AND SCHOOL SERVICES' ONLINE FINANCIAL AID SYSTEM TO EVALUATE FAMILY APPLICATIONS FOR NEED-BASED SCHOLARSHIP AWARDS FOR STUDENTS, BASED ON SELF-REPORTED INCOME AND EXPENSES CORROBORATED BY TAX RETURNS AND OTHER AVAILABLE DOCUMENTS. MILKEN ADHERES TO NAIS'S PRINCIPLES OF GOOD PRACTICE FOR FINANCIAL AID ADMINISTRATION. ALL FAMILY-PROVIDED DOCUMENTS AND DATA ARE COLLECTED AND STORED BY NAIS. MILKEN PROVIDES TUITION GRANTS IN RARE CIRCUMSTANCES TO CERTAIN PROFESSIONAL GROUPS INCLUDING ISRAELI EMBASSY EMPLOYEES AND LEGACY PROFESSIONALS. THIS IS AT THE DISCRETION OF THE HEAD OF SCHOOL. MILKEN PROVIDES A 50% GRANT TO MEMBERS OF CLERGY FROM JEWISH RELIGIOUS ORGANIZATIONS. DURING THE PERIOD OF COVID, MILKEN PROVIDED ADDITIONAL TUITION ASSISTANCE GRANTS TO FAMILIES IN NEED. THESE WERE DETERMINED AFTER ASSESSING TAX RETURNS, FINANCIAL STATEMENTS AND OTHER AVAILABLE DOCUMENTS. THESE WERE CONSIDERED ONE OFF GRANTS. X 1 0 X X X X 0 0 0 0 0 0 0 1 0 SARAH SHULKIND HEAD OF SCHOOL 411850 0 60600 0 73810 0 14375 0 127804 0 688439 0 0 0 KIMBERLY SCHWARTZ CHIEF CURR. & PROGRAM OFFI 208739 0 0 0 210 0 21945 0 122519 0 353413 0 0 0 TARRYN BRESKAL CFO 169704 0 0 0 210 0 8808 0 122309 0 301031 0 0 0 LIMOR DANKNER ASSOC. HOS FOR ACADEMIC AF 222704 0 0 0 210 0 11321 0 29400 0 263635 0 0 0 DANIEL SPIEGEL ASSOC. HOS FOR EXTERNAL RE 207047 0 0 0 210 0 10691 0 29510 0 247458 0 0 0 TANNER JAMES RAGLAND COO 183375 0 0 0 210 0 9354 0 29329 0 222268 0 0 0 BEAU LINDSAY DIVISION 11/12 HEAD 147455 0 0 0 210 0 7552 0 24376 0 179593 0 0 0 MONICA DARANYI MATH TEACHER 150444 0 5000 0 210 0 7562 0 7920 0 171136 0 0 0 ROSS MANKUTA DIR. OF COLLEGE COUNSELING 154701 0 0 0 210 0 7799 0 7957 0 170667 0 0 0 STEVE BLOOM DEAN OF FACULTY 124899 0 0 0 24228 0 7662 0 7710 0 164499 0 0 0 CHRISTOPHER SCARLATA DIVISION 9/10 HEAD 150750 0 0 0 210 0 7548 0 348 0 158856 0 0 0 METUKA BENJAMIN FORMER PRESIDENT 150000 0 0 0 0 0 0 0 0 0 150000 0 0 0 PART I, LINE 1A SARAH SHULKIND, HEAD OF SCHOOL, RECEIVED A TAXABLE HOUSING ALLOWANCE OF $70,000 IN 2021 CALENDAR YEAR. THE AMOUNT WAS INCLUDED ON HER 2021 FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(III). PART I, LINE 7 MONICA DARANYI, DIVISION 9/10 DEAN, RECEIVED A $5,000 DISCRETIONARY BONUS IN 2021 CALENDAR YEAR. THE AMOUNT HAS BEEN INCLUDED IN HER 2021 FORM W-2 AND REPORTED ON SCHEDULE J, PART II, COLUMN B(II). SARAH SHULKIND HEAD OF SCHOOL HOUSING LOAN X 360000 170000 0 1 1 170000 X 5 641187 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER REPRESENTS THE NUMBER OF CONTRIBUTIONS, NOT NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARATION AND REVIEW PROCESS FOR THE FORM 990 FOR THE YEAR ENDED JUNE 30, 2022 INCLUDED A NUMBER OF DISCUSSIONS BETWEEN THE SCHOOL'S INTERNAL FINANCE STAFF AND THE PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990 TO REVIEW THE SCHOOL'S ACTIVITIES AND OPERATIONS. IN CONJUNCTION WITH THE INFORMATION OBTAINED THROUGH THE FINANCIAL AUDIT PROCESS AND ADDITIONAL WRITTEN INQUIRIES SPECIFIC TO THE EXEMPT ORGANIZATION RETURNS, INFORMATION OBTAINED THROUGH THESE DISCUSSIONS WAS USED TO ENSURE THAT THE RETURNS PROVIDE AN ACCURATE AND TRANSPARENT SUMMARY OF THE SCHOOL'S ACTIVITIES FOR THE YEAR. ONCE THE PREPARATION PROCESS WAS COMPLETED, DRAFT RETURNS WERE PROVIDED TO THE CHIEF FINANCIAL AND OPERATING OFFICER, AND THE CONTROLLER. ALL CHANGES REQUIRED AS A RESULT OF THAT REVIEW WERE MADE AND FINAL RETURNS WERE PRODUCED. THE BOARD'S FINANCE COMMITTEE REVIEWED THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES. ALL POTENTIAL CONFLICTS ARE REQUIRED TO BE REPORTED TO THE HEAD OF THE SCHOOL OR THE BOARD CHAIR. BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES SIGN ANNUAL INDEPENDENCE STATEMENTS. THE EXECUTIVE COMMITTEE OF THE BOARD, EXCLUDING THE MEMBER WITH THE POTENTIAL CONFLICT, IS RESPONSIBLE FOR DETERMINING IF A CONFLICT EXISTS. IF A POTENTIAL CONFLICT EXISTS WITH A BOARD MEMBER REGARDING A SPECIFIC TRANSACTION, THE INTERESTED PERSON IS REQUIRED TO RETIRE FROM THE ROOM AND NOT PARTICIPATE IN THE DELIBERATION OR DECISION REGARDING THE MATTER. THE INTERESTED PERSON WILL NOT BE PERMITTED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT COMMITTEE PERFORMS MARKET TESTS USING SURVEY DATA FROM NAIS AND CAL-ISBOA FOR SIMILAR POSITIONS BEFORE OFFERING A SALARY. THE COMMITTEE ALSO TAKES INTO ACCOUNT DATA FROM SIMILAR SIZED INSTITUTIONS IN MAJOR URBAN AREAS AND COMPARES THE DATA WITH CALIFORNIA AND LOCAL MARKETS. THE DELIBERATION PROCESS IS SUBSTANTIATED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THESE DOCUMENTS ARE NOT REQUIRED BY FEDERAL OR STATE LAW TO BE MADE AVAILABLE TO THE GENERAL PUBLIC.