2023-05-12T07:13:49-05:00 2022-06-30 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2021-07-01 520961920 CHARLES E SMITH JEWISH DAY SCHOOL OF GREATER WASHINGTON INC CHAR 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 LARRY ROADCAP CHIEF FINANCIAL OFFICER 3018811400 2023-05-11 1 LARRY ROADCAP 999009999 AARON M FOX P01365820 2022274000 2023-05-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z LARRY ROADCAP 1901 E JEFFERSON STREET ROCKVILLE MD 20852 46097289 0 X WWW.CESJDS.ORG X 1965 MD SEE PART III, LINE 4A. 23 23 371 78 0 0 7099178 3492333 29741979 30766579 937201 931143 56752 115153 37835110 35305208 8488709 8264023 0 0 21350842 22111344 0 10500 514405 6331696 8145354 36171247 38531221 1663863 -3226013 72940113 64134040 5336114 5486861 67603999 58647179 CESJDS IS A PRE K-12 GRADE INDEPENDENT DAY SCHOOL THAT DELIVERS AN EXEMPLARY GENERAL AND JEWISH EDUCATION. OUR PURPOSE IS TO ENSURE A VIBRANT JEWISH FUTURE BY FOSTERING THE GROWTH OF CONFIDENT, COMPASSIONATE THINKERS WHO ENGAGE THE WORLD THROUGH JEWISH VALUES. 0 0 33142614 8264023 30766579 FOUNDED IN 1965, THE CHARLES E. SMITH JEWISH DAY SCHOOL (CESJDS) IS ONE OF THE LARGEST AND MOST PRESTIGIOUS K-12 JEWISH DAY SCHOOLS IN NORTH AMERICA. CREATIVITY AND CONFIDENCE ARE THE CORNERSTONES OF OUR SCHOOL COMMUNITY, CULTIVATED BY OUR WARM, FAMILY ATMOSPHERE AND TRADITION OF ACADEMIC EXCELLENCE. OUR 889 STUDENTS FLOURISH WITH THE SUPPORT OF DEDICATED FACULTY AND THE OPPORTUNITY TO WORK WITH CUTTING-EDGE TECHNOLOGIES. AT CESJDS, WE PREPARE OUR STUDENTS FOR ACTIVE ENGAGEMENT IN THE JEWISH COMMUNITY AND LEADERSHIP IN AMERICAN SOCIETY. CESJDS IS ACCREDITED BY AIMSDC (ASSOCIATION OF INDEPENDENT MD & DC SCHOOLS). 33142614 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 1 371 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X LARRY ROADCAP 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 RABBI MITCH MALKUS HEAD OF SCHOOL 40.00 X 448225 0 39236 ROSLYN LANDY DEAN OF STUDENTS 40.00 X 201497 0 33004 JULIA HOOVER CHIEF FINANCIAL OFFICER - UNTIL 12/2021 40.00 X 183608 0 24320 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 40.00 X 184145 0 13938 SHARON METRO DEVELOPMENT DIRECTOR 40.00 X 154404 0 30682 ISRAEL MOSKOWITZ DIRECTOR OF FACILITIES - UNTIL 6/2022 40.00 X 142758 0 26432 DANIELA MUNTEANU TEACHER 40.00 X 138083 0 9031 KIMBERLY AGZIGIAN TEACHER 40.00 X 137811 0 9125 AYALA NURIELY KIMEL PRESIDENT 2.00 X X 0 0 0 DAN MENDELSON IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 RICH HANDLOFF PRESIDENTIAL APPOINTMENT 2.00 X X 0 0 0 SHIRA STUTMAN PRESIDENTIAL APPOINTMENT 2.00 X X 0 0 0 BRIAN LISS VICE PRESIDENT 2.00 X X 0 0 0 MELANIE LUBIN VICE PRESIDENT 2.00 X X 0 0 0 ADAM DUCKER TREASURER 2.00 X X 0 0 0 DANIELLE JUDA ASSISTANT TREASURER 2.00 X X 0 0 0 STACY MENSH SCHLACTUS SECRETARY 2.00 X X 0 0 0 GEOFF CHESMAN DIRECTOR 2.00 X 0 0 0 HELENE DROBENARE-HORWITZ DIRECTOR 2.00 X 0 0 0 JUSTIN EPNER DIRECTOR 2.00 X 0 0 0 ALYSSA FRIEDRICH DIRECTOR 2.00 X 0 0 0 ROB GRANADER DIRECTOR 2.00 X 0 0 0 DANIELLE JEWELER DIRECTOR 2.00 X 0 0 0 ARIEL LAVINBUK DIRECTOR 2.00 X 0 0 0 RIVA MIRVIS DIRECTOR 2.00 X 0 0 0 JONATHAN OLIN DIRECTOR 2.00 X 0 0 0 KORANNE PEPPE DIRECTOR 2.00 X 0 0 0 TODD ROSENBURG DIRECTOR 2.00 X 0 0 0 JENNIFER SCHWARTZ DIRECTOR 2.00 X 0 0 0 SARIT SCOTT DIRECTOR 2.00 X 0 0 0 LARISA AVNER TRAINOR DIRECTOR 2.00 X 0 0 0 1590531 0 185768 37 0 1 0 METROPOLITAN SHUTTLE 2730 WEST UNIVERSITY BOULEVARD WHEATON MD 20902 BUS SERVICE 844394 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 JANITORIAL SERVICES 496389 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 ACCOUNTING AND HR 403896 DATAPRISE INC PO BOX 62550 BALTIMORE MD 21264 TECH OUTSOURCING 354233 DSR INC 961-M MERCANTILE DRIVE HANOVER MD 21076 IT SERVICES 212987 9 397715 746983 2347635 3492333 TUITION 900099 29994426 29994426 FOOD SERVICE 900099 455653 455653 TRANSPORTATION 900099 269344 269344 SUMMER/OTHER PROGRAMS 900099 25506 25506 APPLICATION FEES 900099 19400 19400 2250 2250 30766579 933440 933440 10789684 100 10792081 0 -2397 100 -2297 -2297 SUBLEASE INCOME 532000 83777 83777 BANK COMMISSIONS 900099 18150 18150 OTHER INCOME 900099 8101 8101 5125 5125 115153 35305208 30766579 0 1046296 8264023 8264023 799502 317904 316462 165136 17646989 15031296 2408169 207524 660424 564809 88457 7158 1697108 1420636 245836 30636 1307321 1089391 192176 25754 4629 4629 53673 53673 10500 10500 5775 5775 298752 298752 134043 134043 393450 393450 146141 146141 2074605 2040156 29408 5041 14780 14720 60 115870 112887 2983 1556791 1532211 20794 3786 25834 25834 STUDENT MAT. & PROGRAMS 1538973 1538973 STUDENT TRANSPORTATION 766871 766871 LOSS ON ASSET DISPOSAL 513791 513791 FOOD SERVICES 427720 427720 73656 8806 9023 55827 38531221 33142614 4874202 514405 57138 105999 9570886 7694641 2913655 2463547 107863 1215132 382277 347165 34732137 27093140 8779484 7638997 38233380 29145110 9113818 11810593 3781612 3712856 72940113 64134040 2432883 2232375 2736201 3122651 167030 131835 5336114 5486861 X 26177929 21648406 41426070 36998773 67603999 58647179 72940113 64134040 -3226013 -5730807 0 X 0 1 X 1 0 X 3613045 3072623 3650432 7099178 3492333 20927611 3613045 3072623 3650432 7099178 3492333 20927611 2132097 18795514 1067136 1536659 1267099 451040 1017217 5339151 7944 20752 99065 48812 31376 207949 26474711 146640450 0.70990 0.64300 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2017 AMOUNT: $ 7,944. 2018 AMOUNT: $ 5,152. 2019 AMOUNT: $ 84,240. 2020 AMOUNT: $ 41,037. 2021 AMOUNT: $ 8,101. BANK COMMISSIONS - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 15,600. 2019 AMOUNT: $ 14,825. 2020 AMOUNT: $ 7,775. 2021 AMOUNT: $ 18,150. ADVANCE DEPOSIT - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 5,125. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36271664 150013 -3415359 916000 244859 4719 31840740 30075105 139257 7235693 828000 201983 148408 36271664 31131226 560652 -755425 651000 148981 61367 30075105 30391532 411294 1247167 589000 217383 112384 31131226 29015553 929754 1207406 563000 107651 90530 30391532 0.01690 0.82929 0.15381 0 0 26643573 19702142 6941431 8088564 7390998 697566 7638997 HEDGE FUNDS 11810593 F 11810593 FACILITY CONTRIBUTION RECEIVABLE 3712856 3712856 DEFERRED RENT 131835 131835 X 21483615 -5730807 179012 -5551795 27035410 5775 8264023 8269798 35305208 30440435 179012 179012 30261423 5775 8264023 8269798 38531221 PART V, LINE 4: THESE ENDOWMENTS ARE EARMARKED FOR SCHOLARSHIP AND SPECIAL DESIGNATION BY THE DONOR. PART X, LINE 2: MANAGEMENT OF CESJDS BELIEVES THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAXES IN ITS FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS NETTED AGAINST TUITION REVENUE 8,264,023. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS NETTED AGAINST TUITION REVENUE 8,264,023. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 CESJDS' POLICY IS PUBLISHED ANNUALLY IN THE BALTIMORE SUN. SCHEDULE E, PART I, LINE 4 CESJDS DOES NOT KEEP RECORDS OF THE RACIAL COMPOSITION OF STUDENTS. 1 TUITION ASSISTANCE 700 8177320 FMV TUITION SUBSIDIES TO STUDENTS EDUCATIONAL TRAVEL GRANTS 24 86703 FMV FINANCIAL SUBSIDIES TO STUDENTS FOR TRAVEL PART I, LINE 2: CESJDS' TUITION ASSISTANCE PROGRAM MAKES IT POSSIBLE FOR QUALIFIED FAMILIES WHO ARE UNABLE TO PAY FULL TUITION TO SEND THEIR CHILDREN TO CESJDS. CESJDS MAKES AVAILABLE INFORMATION AND APPLICATION MATERIAL TO ALL APPLICANT FAMILIES. AN INDEPENDENT THIRD PARTY SERVICE COMPLETES AN INITIAL EVALUATION OF APPLICATIONS, WHICH ARE THEN REVIEWED INTERNALLY UNDER CRITERIA ESTABLISHED BY THE CESJDS' TUITION ASSISTANCE COMMITTEE. THE ADMISSIONS PROCESS IS CONDUCTED INDEPENDENTLY OF THE TUITION ASSISTANCE PROGRAM, USING SEPARATE AND UNRELATED CRITERIA. THE FUNDS ARE ALLOCATED THROUGH TUITION REDUCTION FOR CESJDS, NOT CASH GRANTS TO FAMILIES. STUDENTS MUST BE ENROLLED AT CESJDS AND FAMILIES MUST QUALIFY UNDER THE CESJDS' GUIDELINES IN ORDER TO RECEIVE TUITION ASSISTANCE. FOR TRAVEL GRANTS, STUDENTS MUST QUALIFY UNDER THE CESJDS'S CRITERIA AND NO CASH IS DISTRIBUTED TO FAMILIES OR STUDENTS. THE GRANTS ARE DISTRIBUTED DIRECTLY TO THE AGENCY MANAGING THE TRIP UPON DIRECT CONFIRMATION THAT THE STUDENT IS PARTICIPATING. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 RABBI MITCH MALKUS HEAD OF SCHOOL 287105 0 0 0 161120 0 21230 0 18006 0 487461 0 0 0 ROSLYN LANDY DEAN OF STUDENTS 186147 0 0 0 15350 0 26000 0 7004 0 234501 0 0 0 JULIA HOOVER CHIEF FINANCIAL OFFICER - UNTIL 12/2021 183608 0 0 0 0 0 18750 0 5570 0 207928 0 0 0 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 112487 0 0 0 71658 0 11188 0 2750 0 198083 0 0 0 SHARON METRO DEVELOPMENT DIRECTOR 154404 0 0 0 0 0 26000 0 4682 0 185086 0 0 0 ISRAEL MOSKOWITZ DIRECTOR OF FACILITIES - UNTIL 6/2022 142758 0 0 0 0 0 20500 0 5932 0 169190 0 0 0 PART I, LINE 1A DURING 2021, MATTHEW BELLAS, LOWER SCHOOL PRINCIPAL, AND RABBI MITCH MALKUS, HEAD OF SCHOOL, RECEIVED PARSONAGE. THE TOTAL VALUE OF PARSONAGE WAS LISTED AS REPORTABLE COMPENSATION IN 2021. RABBI MITCH MALKUS HEAD OF SCHOOL 41620 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 40690 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FEDERAL FORM 990 IS POSTED TO A SECURED PORTAL FOR REVIEW BY THE FULL BOARD OF DIRECTORS FOR 48 HOURS FOR COMMENT AND REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CESJDS COMPLIES WITH THE INTERNAL REVENUE SERVICE'S SUGGESTED BEST PRACTICES REGARDING CONFLICT OF INTEREST POLICIES APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATIONS. UNDER CESJDS' CONFLICT OF INTEREST POLICY, OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. THE SIGNED DISCLOSURE STATEMENTS ARE REVIEWED BY AND HELD BY THE CONTROLLER. THE POLICY APPLIES TO ALL OFFICERS, DIRECTORS AND SCHOOL EMPLOYEES. IT DEFINES AREAS OF POTENTIAL CONFLICT, THE PROCESSES FOR INDEPENDENT REVIEW AND RESOLUTION OF POTENTIAL CONFLICTS, AND THE ACTIONS REQUIRED IN THE EVENT OF NON-COMPLIANCE. IN CASES WHERE THE BOARD OF DIRECTORS, A COMMITTEE THEREOF, THE PRESIDENT OR A SUPERVISOR HAS REASONABLE CAUSE TO BELIEVE AN INDIVIDUAL HAS FAILED TO COMPLY WITH THE POLICY, THE INDIVIDUAL IS PROVIDED AN OPPORTUNITY TO EXPLAIN THE ALLEGED VIOLATION. VIOLATORS ARE SUBJECT TO DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES THE HEAD OF SCHOOL, AND SETS COMPENSATION BASED ON RESEARCH AND COMPARABILITY DATA. COMPENSATION FOR THE UPPER LEVEL ADMINISTRATORS IS SET BY THE HEAD OF SCHOOL, BASED ON RESEARCH OF COMPENSATION FOR SIMILAR POSITIONS AT COMPARABLE SCHOOLS AND NONPROFIT ORGANIZATIONS. THE MOST RECENT COMPENSATION STUDY TO EVALUATE THE HEAD OF SCHOOL'S COMPENSATION AMOUNT WAS PERFORMED IN DECEMBER OF 2022. FORM 990, PART VI, SECTION C, LINE 19 CESJDS DOES NOT RELEASE GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS TO THE PUBLIC. THE FEDERAL FORM 990 IS AVAILABLE FOR VIEWING IN THE BUSINESS OFFICE AND CAN BE FOUND ON WWW.GUIDESTAR.ORG.