2023-05-12T11:45:35-07:00 2022-06-30 990 2021-07-01 043278141 JEWISH COMMUNITY DAY SCHOOL INC JEWI 6179721733 57 Stanley Avenue Watertown MA 02472 Edward Black Director of Finance 8572282989 2023-05-12 1 11 0 AAL2 2021 2023-04-26 12:10:37Z JCDS Boston's Jewish Community Day School Jewish Community Day School Inc 57 Stanley Avenur Watertown MA 02472 9030428 0 X www.jcdsboston.org X 1995 MA Provide a premier Jewish education that: nurtures each student's capacity for intellectual discovery and decision-making within a respectful, pluralist, bilingual Hebrew-English environment; gives our graduates the ability to create their futures informed by Jewish values, texts and culture, and to make a difference in their communities and in the world; kindles the flame of life-long learning in all its constituencies and serves as an inspirational model of innovative, effective and joyful teaching and learning beyond the school. 19 19 77 20 0 0 2792185 1965619 5505508 6962646 110017 51480 48 0 8407758 8979745 1498490 1952994 0 0 4039551 4422927 0 0 403527 1690946 1707257 7228987 8083178 1178771 896567 12429386 12715885 4131189 3632698 8298197 9083187 Provide a premier Jewish education that: nurtures each student's capacity for intellectual discovery and decision-making within a respectful, pluralist, bilingual Hebrew-English environment; gives our graduates the ability to create their futures informed by Jewish values, texts and culture, and to make a difference in their communities and in the world; kindles the flame of life-long learning in all its constituencies and serves as an inspirational model of innovative, effective and joyful teaching and learning beyond the school. 0 0 6592780 1952994 6666289 Elementary and Middle School Jewish Education for 161 Students JCDS is committed to creating an environment that nurtures the whole child and enables each child to reach his or her highest potential. The School strives to empower children to acquire knowledge and academic skills in a variety of disciplines, develop intellectual curiosity, experience the excitement of learning and exploration, gain understanding and respect for self and others and build physical and emotional well-being. The school provides an environment of academic excellence and cultural integration in which Hebrew and English are spoken throughout the day. It emphasizes awareness and appreciation of individual and group differences, teaches Jewish social and moral values and promotes a strong Jewish identity. 103187 0 138597 Afterschool Program for about 45 students The JCDS Afterschool Program is a neighborhood-like environment for our students and supports the working schedules of JCDS parents. Afterschool provides a happy, nurturing environment, maintaining the mission and philosophy of JCDS and offers a balanced program to meet the varied needs of JCDS students of all ages each afternoon. Limited operations due to Covid 19 0 0 15750 The School rents our Synagogue and associated space for Religious holidays and to a temple for Sunday School activities plus for Bat & Bar Mitzvah to members of our community. No rentals for FY21 due to Covid. 0 0 0 6695967 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 25 0 1 77 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X X Edward J Black 8572282989 57 Stanley Avenue Watertown MA 02472 Shira Deener Head of School 65 0 X 228800 0 12504 Edward J Black Director of Finance 35 0 X 110660 0 811 Rachel Fish President 10 0 X X 0 0 0 Nathan Hayman Treasurer 6 0 X X 0 0 0 Sari Korman Clerk 6 0 X X 0 0 0 Richard Bennett Trustee 2 0 X 0 0 0 Claudia Davidoff Trustee 2 0 X 0 0 0 Galit Div Trustee 2 0 X 0 0 0 Robert Fein Trustee 2 0 X 0 0 0 Joshua Foer Trustee 2 0 X 0 0 0 Joshua Gann Trustee 2 0 X 0 0 0 Sophie Gildesgame Trustee 2 0 X 0 0 0 Sharon Levin Trustee 2 0 X 0 0 0 Abraham Menzin Trustee 2 0 X 0 0 0 Uri Nurko Trustee 2 0 X 0 0 0 Jaka Saarony Trustee 2 0 X 0 0 0 Raffaella Sadun Trustee 2 0 X 0 0 0 Shiri Segev Trustee 2 0 X 0 0 0 Adam Shyevitch Trustee 2 0 X 0 0 0 Elizabeth Waksman Trustee 2 0 X 0 0 0 Arnee Winshall Trustee 2 0 X 0 0 0 339460 0 13315 3 0 1 0 Bedford Charter Service 11 Railroad Avenue Bedford MA 01730 Transportation of Students 161388 Internal Security Associates LLC 398 Columbus Avenue Suite 355 Boston MA 02116 Security Services 121013 2 0 0 81032 0 0 1884587 25678 1965619 Tuition and Fees 611110 6666229 6666229 0 0 After School Program 611110 138597 138597 0 0 Sunday School rental 611110 15750 15750 0 0 Bus Fees 611110 119125 119125 0 0 Athletic Fees 611110 21600 21600 0 0 1345 1345 0 0 6962646 13051 0 0 13051 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25906 38201 25678 0 228 38201 38429 0 0 38429 25005 81032 25005 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8979745 6962646 0 51480 0 0 1952994 1952994 0 0 0 0 348800 57200 257280 34320 0 0 0 0 3480005 2920527 294198 265280 0 0 0 0 292106 229216 44812 18078 302016 239267 39696 23053 134793 78881 54687 1225 6238 0 6238 0 29268 0 29268 0 0 0 0 0 0 0 8234 0 8234 0 0 0 0 0 4390 0 3780 610 105057 56655 34488 13914 74102 0 74102 0 0 0 0 0 543740 489366 38062 16312 7720 7720 0 0 0 0 0 0 0 0 0 0 132840 119556 9299 3985 0 0 0 0 255085 229576 17856 7653 0 0 0 0 Student Transportation 215224 215224 0 0 Curriculum 76751 76751 0 0 Dues and Subscriptions 83259 10224 58257 14778 Professional Development 17240 12810 4331 99 13316 0 9096 4220 8083178 6695967 983684 403527 448264 62619 1643560 2652529 306607 130931 57409 47932 0 0 0 0 0 0 0 0 61238 70992 11428197 2696107 8818034 8732090 1035648 968542 0 0 58626 50250 12429386 12715885 37508 68881 0 461850 141100 3528375 3317820 0 0 0 0 0 103456 104897 4131189 3632698 X 6903965 7789702 1394232 1293485 8298197 9083187 12429386 12715885 896567 -103343 0 -8234 0 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 8264 0 8264 X Education and Cultural 0 1035648 0 -67106 0 0 0 968542 822282 0 213366 0 0 0 1035648 838443 0 -16161 0 0 0 822282 783569 30000 24874 0 0 0 838443 625079 120000 38490 0 0 0 783569 0.24 0.69 0.07 1 0 0 4308666 4308666 0 6784309 2449537 4334772 0 0 0 0 0 326958 246570 80388 0 8264 0 8264 8732090 Tuition Deposits 76500 Custodial Funds 28397 104897 X 6915174 -103343 0 0 0 -103343 7018517 8234 1952994 1961228 8979745 6130184 0 0 0 0 0 6130184 0 1952994 1952994 8083178 Schedule D, Part III, Line 4 The artwork consists of various pieces of Jewish artwork that are used to enhance the educational and cultural experiences of our students Schedule D, Part V, Line 4 The endowment is for the financial support of middle-income families Schedule D, Part X, Line 2 JCDS is exempt from income taxes as a public charity under Section 501(c) 3 of the Internal Revenue Code and applicable state law. Management believes that JCDS operates in a manner consistent with its tax-exempt status at both the federal and state levels. JCDS annually files IRS Form 990 - Return of Organization Exempt from Income Tax reporting various information that the IRS uses to monitor the activities of tax-exempt entities. The tax returns are subject to review by the taxing authorities generally for a period of three years after they were filed. JCDS currently has no tax examinations in progress. Schedule D, Part XI, Line 4b Financial Aid is used as a discount to tuition revenue in the audit report rather than an expense per the 990. Schedule D, Part XII, Line 4b Financial Aid is used as a discount to tuition revenue in the audit report rather than an expense per the 990. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 As a member of the Association of Independent Schools of New England, we annually run an ad with our non-discrimination policy in the paper of record The Boston Globe. Matters of Taste 106037 81032 25005 0 0 0 0 0 25005 0 0 106037 81032 25005 0 0 0 0 0 25005 25005 0 1 Financial Aid 117 0 1952994 Families' ability to pay - Using FACTS Management Grant and Aid System The school reviews each families request for financial assistance toward the cost of education at JCDS. This review includes a Parent Financial Statement as well as Form 1040 and all schedules plus w-2. The School used the FACTS Management's methodology to determine need. All awards are non-cash and simply a reduction in tuition cost. The school has a Financial Aid Committee that reviews all applications for assistance. The Director of Finance is the support staff to the committee as well as the conduit for all correspondence to and from the committee. In addition, macro information is provided to the Board of Trustees on a regular basis. The Chair of the Financial Aid Committee is a member of the Board. Schedule I, Part I, Line 2 The school reviews each families request for financial assistance toward the cost of education at JCDS. This review includes a Parent Financial Statement as well as Form 1040 and all schedules plus w-2. The School used the FACTS Management's methodology to determine need. All awards are non-cash and simply a reduction in tuition cost. The school has a Financial Aid Committee that reviews all applications for assistance. The Director of Finance is the support staff to the committee as well as the conduit for all correspondence to and from the committee. In addition, macro information is provided to the Board of Trustees on a regular basis. The Chair of the Financial Aid Committee is a member of the Board X X X X X 0 0 0 0 0 0 0 0 0 Shira Deener Head of School 220810 0 0 0 0 0 0 0 12504 0 233314 0 122779 0 Schedule J, Part I, Line 3 The current Head of School's (HOS) has a contract that was reviewed and approved by the Board of Trustees. The school's compensation committee used information from the National Association of Independent School statistical data base and Form 990's and Massachusetts Form PC from similar size school to determine the HOS's compensation package. A Mass Development 043431814 2008-08-22 8755000 Purchase 57 Stanley Avenue 0 0 0 A 0 0 8755000 0 0 0 167502 0 0 8587498 0 0 2008 0 0 1 1 A 0 0 0 1 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 3 25678 Average High and Low on date of gift 0 0 0 0 Form 990, Part VI, Section B, Line 11b The 990 Report was reviewed by the Audit and Executive Committees of the Board of Trustees, JCDS's Audit Firm and the Board of Trustees. Form 990, Part VI, Section B, Line 12c At the first Board meeting of the year, the "Conflict of Interest" form is distributed, discussed and signed by all board members. The Board President, talks about the need for this policy and provides some sample conditions that would require a member to disclose a conflict. In addition, the President request that when in doubt the Board member contacts either Board Officer (President, Treasurer or Clerk), or long serving board member; or fully disclose the nature of the interest and withdraw from discussion, lobbying and voting on the matter. The Board President or other officer will contact any Board member directly, if they believe the member has a potential conflict of interests. Form 990, Part VI, Section B, Line 15 The current Head of School's (HOS) has a contract that was reviewed and approved by the Board of Trustees. The school's compensation committee used information from the National Association of Independent School statistical data base and Form 990's and Massachusetts Form PC from similar size school to determine the HOS's compensation package. Form 990, Part VI, Section C, Line 18 The school doesn't have a formal process. However, if someone requests to see these documents they will be provided for their review by the Director of Finance Form 990, Part VI, Section C, Line 19 JCDS is required by Massachusetts Law to annually file Form PC (Public Charity) with the Attorney General's office. This filing requires JCDS to include our 990 filing as well as our audited financial statements. The Attorney General office has a searchable database for these annual filing for all not-for-profits. In addition, we must file a Form ABC with the town of Watertown, Massachusetts and that requires JCDS to provide Watertown with copies of our 990, Form PC and Audited Financials. These reports are public records. JCDS will also provide these documents upon request.