2022-05-04T23:36:05-05:00 2021-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2020-07-01 954381008 MILKEN COMMUNITY SCHOOL MILK 3104403500 15800 ZELDINS WAY LOS ANGELES CA 90049 TARRYN BRESKAL CFO 3104403500 2022-05-04 1 TARRYN BRESKAL 999009999 MATTHEW PETROSKI P00853132 9257902600 2022-05-04 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X MILKEN COMMUNITY HIGH SCHOOL TARRYN BRESKAL 15800 ZELDINS WAY LOS ANGELES CA 90049 40608066 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. 24 23 256 80 0 0 1961807 5150274 35487585 35219402 136260 172218 359416 -4370 37945068 40537524 6848674 7065457 0 0 20952471 21021797 0 0 1013540 10309262 9956654 38110407 38043908 -165339 2493616 80066489 80759256 41540665 38618076 38525824 42141180 TO OPERATE SCHOOLS TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND OTHER SUBJECTS TAUGHT IN PUBLIC SCHOOLS. 0 0 30271710 7065457 35219402 AS A GRADE 7-12 INDEPENDENT COLLEGE-PREPARATORY INSTITUTION SERVICING 694 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. 30271710 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 67 0 1 256 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 23 0 0 1 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 LEON JANKS TREASURER 1.00 X X 0 0 0 RICHARD SANDLER 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 SCOTT LIEBERMAN TRUSTEE (THRU 05/21) 1.00 X 0 0 0 JANINE LOWY TRUSTEE 1.00 X 0 0 0 LOWELL MILKEN TRUSTEE 1.00 X 0 0 0 DRFARID PAKRAVAN 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 SHAHIN DARDASHTY TRUSTEE 1.00 X 0 0 0 SAUL SMITH TRUSTEE 1.00 X 0 0 0 LORI WOLF TRUSTEE (START 03/21) 1.00 X 0 0 0 SUSAN BLOCH KAY TRUSTEE (START 03/21) 1.00 X 0 0 0 SARAH SHULKIND HEAD OF SCHOOL 40.00 X 505950 0 103819 DANIEL SPIEGEL ASSOC. HOS FOR EXTERNAL RELATIONS 40.00 X 203010 0 36895 TANNER JAMES RAGLAND COO 40.00 X 185222 0 35917 TARRYN BRESKAL CFO 40.00 X 157517 0 76724 LIMOR DANKNER ASSOC. HOS FOR ACADEMIC AFF. 40.00 X 215785 0 37532 KIMBERLY SCHWARTZ CHIEF CURR. & PROGRAM OFFICER 40.00 X 205548 0 118859 ROSS MANKUTA DIR. OF COLLEGE COUNSELING 40.00 X 152174 0 14761 DEBRA SOKOLOW DIR. OF ARCHITECTURE AND DESIGN 40.00 X 148939 0 7966 GORDON BERNAT-KUNIN SCHOOL RABBI 40.00 X 148839 0 114102 MONICA DARANYI MATH TEACHER 40.00 X 147919 0 14701 NATHAN HUMPHREYS FACILITIES DIRECTOR 40.00 X 147326 0 34132 METUKA BENJAMIN FORMER PRESIDENT 40.00 X 150000 0 0 2368229 0 595408 47 1 1 0 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90050 TRANSPORTATION 641280 ALEXANDER MUSS INSTITUTE FOR ISRAEL ED 78 RANDALL AVE ROCKVILLE CTR NY 11570 TIFERET PROGRAMS 539370 PROFESSIONAL SECURITY CONSULTANTS 11454 SAN VICENTE BL LOS ANGELES CA 90049 SECURITY PROVIDER 468370 CALIENTE LANDSCAPE INC 7100 FULLBRIGHT AVE WINNETKA CA 91306 GARDENING SERVICE 171785 TIKAL ACOUSTICOSCAR ESCOBAR 14536 ROSCOE BLVD 207 PANORAMA CITY CA 91402 ACOUSTIC SERVICES 121782 7 3504395 1645879 66263 5150274 TUITION AND FEES 611600 34075370 34075370 AUXILIARY PROGRAM REVE 611710 982731 982731 OTHER PROGRAM REVENUE 611710 161301 161301 35219402 171703 171703 66687 66172 515 515 515 4370 -4370 -4370 40537524 35219402 0 167848 7065457 7065457 1754611 1173338 581273 15128446 13117727 1830712 180007 640132 498838 129960 11334 2223456 1513561 709895 1275152 832344 393117 49691 49500 49500 23152 23152 660229 318694 322720 18815 363634 3164 360470 709188 429586 263502 16100 269666 118555 148380 2731 891287 782568 90934 17785 6248 3971 2187 90 122472 110030 9728 2714 252780 252780 2372770 2088038 237277 47455 397762 305748 87956 4058 REPAIR AND MAINTENANCE 1406422 1226254 152298 27870 STUDENT SPECIAL PROGRAM 1084869 555420 477996 51453 TIFERET 932874 932874 MISC EXPENSES 223764 221600 2164 190037 147281 42756 38043908 30271710 6758658 1013540 1891279 4509185 223816 5388229 3358253 17218704 220086 311522 261522 149480 83242 81281111 35368568 47609421 45912543 2245920 2835949 5251934 6766463 0 16588197 80066489 80759256 2179165 2347437 26891500 10302442 270000 180000 6200000 3200000 6000000 6000000 0 16588197 41540665 38618076 X 30852945 36025339 7672879 6115841 38525824 42141180 80066489 80759256 X 2493616 1981183 -859443 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8274414 19851 1794060 507862 9580463 7862892 324400 87122 8274414 7567994 36000 258898 7862892 6297159 907082 363753 7567994 5348105 371106 577948 6297159 0.71811 0.28189 0 0 2805660 2805660 73719626 30831073 42888553 4360107 4257749 102358 395718 279746 115972 45912543 COMMON INVESTMENT POOL 6766463 F 6766463 CONTRACTUAL TUITION AND FEES RECEIVABLE 16588197 16588197 CONTRACTUAL UNEARNED TUITION 16588197 16588197 X 34570655 1981183 1981183 32589472 23152 7924900 7948052 40537524 30955299 0 30955299 23152 7065457 7088609 38043908 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, 2021, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 7,065,457. LOSS ON COLLECTIBLE CONTRIBUTIONS 859,443. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 7,065,457. 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. 1 0 0 SCHOLARSHIPS AND FINANCIAL AID 289 7065457 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 0 0 0 0 0 0 0 0 0 SARAH SHULKIND HEAD OF SCHOOL 388200 0 57750 0 60000 0 12264 0 91555 0 609769 0 0 0 KIMBERLY SCHWARTZ CHIEF CURR. & PROGRAM OFFICER 194923 0 0 0 10625 0 11035 0 107824 0 324407 0 0 0 GORDON BERNAT-KUNIN SCHOOL RABBI 148839 0 0 0 0 0 0 0 114102 0 262941 0 0 0 LIMOR DANKNER ASSOC. HOS FOR ACADEMIC AFF. 215785 0 0 0 0 0 10961 0 26571 0 253317 0 0 0 DANIEL SPIEGEL ASSOC. HOS FOR EXTERNAL RELATIONS 203010 0 0 0 0 0 10334 0 26561 0 239905 0 0 0 TARRYN BRESKAL CFO 157517 0 0 0 0 0 4030 0 72694 0 234241 0 0 0 TANNER JAMES RAGLAND COO 185222 0 0 0 0 0 9406 0 26511 0 221139 0 0 0 NATHAN HUMPHREYS FACILITIES DIRECTOR 147326 0 0 0 0 0 7592 0 26540 0 181458 0 0 0 ROSS MANKUTA DIR. OF COLLEGE COUNSELING 152174 0 0 0 0 0 7658 0 7103 0 166935 0 0 0 MONICA DARANYI MATH TEACHER 147919 0 0 0 0 0 7579 0 7122 0 162620 0 0 0 DEBRA SOKOLOW DIR. OF ARCHITECTURE AND DESIGN 148939 0 0 0 0 0 7469 0 497 0 156905 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 PARSONAGE IS PROVIDED TO RABBIS ON STAFF. IN 2020 CALENDAR YEAR, RABBI GORDON M BERNAT-KUNIN RECEIVED PARSONAGE IN THE AMOUNT OF $41,000. SARAH SHULKIND, HEAD OF SCHOOL, RECEIVED A TAXABLE HOUSING ALLOWANCE OF $60,000 IN 2020 CALENDAR YEAR. THE AMOUNT WAS INCLUDED ON HER 2020 FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(III). SARAH SHULKIND HEAD OF SCHOOL HOUSING LOAN X 360000 261522 0 1 1 KEN RUBY BOARD MEMBER HOUSING LOAN X 360000 180000 0 1 1 441522 X 3 66263 FMV 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 4 IN NOVEMBER 2020, THE ORGANIZATION MADE AN AMENDMENT TO THEIR ARTICLES OF INCORPORATION. IT WAS AMENDED AND RESTATED TO READ AS FOLLOWS: THE NAME OF THIS CORPORATION IS MILKEN COMMUNITY SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARATION AND REVIEW PROCESS FOR THE FORM 990 FOR THE YEAR ENDED JUNE 30, 2021 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 OPERATING AND FINANCIAL OFFICER, THE CONTROLLER AND THE INTERNAL ACCOUNTANT. 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. FORM 990, PART XI, LINE 9: LOSS ON UNCOLLECTIBLE CONTRIBUTIONS -859,443. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.