2022-05-15T08:35:07-07:00 2021-06-30 990 2020-07-01 341043767 JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL JOSE 2164644055 26500 Shaker Blvd Beachwood OH 44122 Eliana J LeVine Board Chair 2164644055 2022-05-15 1 11 1 AAL2 X 2020 2022-09-23 18:48:47Z Eliana J LeVine 26500 Shaker Blvd Beachwood OH 44122 11136786 0 X www.mandeljds.org X 1969 OH Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves excellence in a nurturing, welcoming environment that engages and teaches to the whole child. 52 52 139 10 0 0 2319275 5681466 4114226 4218131 263601 548264 30136 -14421 6727238 10433440 1347571 1304980 0 0 5673882 5395469 0 0 213393 1792136 2200325 8813589 8900774 -2086351 1532666 32519950 36415132 10158337 6413164 22361613 30001968 Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves academic excellence in nurturing, welcoming environment that engages and teaches to the whole child. 0 0 5905061 0 4214932 Includes all costs for the education of all general academics and Judaic studies for 322 students enrolled at Joseph & Florence Mandel Jewish Day School for the 2020/2021 school year. 1304980 1304980 0 Tuition Assistance grants which were awarded to 174 students in grades Pre-K through 8 based upon specific qualifications per guidelines established by the School in furtherance of its exempt programs. 23459 0 3199 This includes costs After school care and after-school activities for students. 0 0 0 7233500 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 139 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 52 52 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X Janet Keane 2164644055 26500 Shaker Blvd Beachwood OH 44122 Leah Spector Principal 40 0 X 160445 0 51114 Jay Leberman Head of School 40 0 X 138625 0 28600 Janet Keane CFO 40 0 X 140415 0 3432 Alyson Fieldman Director 1 0 X 0 0 0 Susan Nash Director 1 0 X 0 0 0 Jacob Cohen Director 1 0 X 0 0 0 Margaret Frankel Director 1 0 X 0 0 0 Aaron Gross Director 1 0 X 0 0 0 Roberta Kaplan Director 1 0 X 0 0 0 Berinthia LeVine Director 1 0 X 0 0 0 Bill McCann Director 1 0 X 0 0 0 Beth Mellors Director 1 0 X 0 0 0 Galia Nurko Director 1 0 X 0 0 0 Cheryl Gordon Director 1 0 X 0 0 0 Michael Haas Past President 1 0 X 0 0 0 Marc Freimuth Past President 1 0 X 0 0 0 Robert Goldberg Past President 1 0 X 0 0 0 Irwin Haber Past President 1 0 X 0 0 0 Orry Jacobs Past President 1 0 X 0 0 0 Jeffrey Kahn Past President 1 0 X 0 0 0 Adam Levin Past President 1 0 X 0 0 0 John Marcus Past President 1 0 X 0 0 0 Dan Aaron Polster Past President 1 0 X 0 0 0 Peter Rzepka Past President and Honorary Life Member 1 0 X 0 0 0 Barry Sands Past President 1 0 X 0 0 0 Jonathan Shanes Past President 1 0 X 0 0 0 Keith Sherwin Past President 1 0 X 0 0 0 Daniel Worthington Past President 1 0 X 0 0 0 Ian Abrams Honorary Life Member 1 0 X 0 0 0 Gloria Abrams Honorary Life Member 1 0 X 0 0 0 Hedy Adler Honorary Life Member 1 0 X 0 0 0 Fran Gordon Honorary Life Member 1 0 X 0 0 0 Rochelle Gross Honorary Life Member 1 0 X 0 0 0 Robert Immerman Honorary Life Member 1 0 X 0 0 0 Aliki Rzepka Honorary Life Member 1 0 X 0 0 0 Neil Waxman Honorary Life Member 1 0 X 0 0 0 Nick Federico Honorary Life Member 1 0 X 0 0 0 Carol Federico Honorary Life Member 1 0 X 0 0 0 Idelle Wolf Honorary Life Member 1 0 X 0 0 0 Jared Miller Past President 1 0 X 0 0 0 Ryan Haber Director 1 1 X 0 0 0 Gilon Rubanenko Director 1 0 X 0 0 0 Abram Schwarz Director 1 0 X 0 0 0 Rachael Stewart Director 1 0 X 0 0 0 Kenneth Oif Vice President 1 0 X X 0 0 0 Ilana Horowitz Ratner Honorary Life Member 1 0 X 0 0 0 Alan Gottlieb Director 1 1 X 0 0 0 Rabbi Noah Leavitt Director 1 1 X 0 0 0 Juli Herman Vice President 1 0 X X 0 0 0 Walter Schaffer Past President 1 0 X 0 0 0 David Fishbach Vice President 1 0 X X 0 0 0 Michelle Karp Secretary 1 0 X X 0 0 0 David Levin Treasurer 1 0 X X 0 0 0 Noam Magence Vice President Development 1 0 X X 0 0 0 Eliana LeVine President 1 0 X X 0 0 0 439485 0 83146 4 0 1 0 0 552125 0 378931 0 1286726 3463684 0 5681466 Tuition and Fees 611110 4218131 4218131 0 0 4218131 112516 0 0 112516 0 0 0 0 0 0 0 0 32000 0 0 0 32000 0 32000 0 0 32000 1039878 0 604130 0 435748 0 435748 0 0 435748 16250 378931 99216 -82966 0 -82966 0 0 0 0 0 0 0 0 0 0 0 0 Ohio Workers Comp Rebate 525100 36545 0 0 36545 0 0 0 0 36545 10433440 4218131 0 533843 1304980 1304980 0 0 0 0 525315 0 525315 0 0 0 0 0 4010693 3523058 320657 166978 200570 149922 42299 8349 356101 308404 34390 13307 302790 252965 37419 12406 0 0 0 0 12204 0 12204 0 27760 0 27760 0 0 0 0 0 0 0 0 0 0 10026 7393 2633 0 42835 0 41144 1691 8813 4954 3859 0 102539 50295 52244 0 0 0 0 0 372802 220227 152575 0 0 0 0 0 0 0 0 0 0 0 0 135392 0 135392 0 0 0 0 0 572731 564533 8198 0 47679 0 47679 0 Bad Debt Expense 230179 230179 0 0 Auxiliary Services 227701 227701 0 0 Class Trips 11514 11514 0 0 Educational Programming 396150 375375 10113 10662 2000 2000 0 0 8900774 7233500 1453881 213393 157709 439680 0 0 3592877 1640711 185533 152389 0 0 0 0 0 0 0 0 114481 168379 12879203 1230655 10744011 11648548 17056669 21629504 0 0 0 0 0 0 668670 735921 32519950 36415132 3554297 2557669 0 0 428581 249612 0 0 0 0 0 0 5013895 3586896 107500 0 1054064 18987 10158337 6413164 X 6903931 10469993 15457682 19531975 22361613 30001968 32519950 36415132 X 1532666 5212023 0 0 0 895666 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17612494 772 5760287 1037978 0 0 22335575 18744892 2171 -224475 910094 0 0 17612494 15704574 3509654 462579 931915 0 0 18744892 11802380 3629737 992623 720166 0 0 15704574 7253482 3529195 1572160 552457 0 0 11802380 0.141 0.859 0 1 0 0 1400000 1400000 0 10181157 43509 10137648 0 57591 41537 16054 0 1066251 989908 76343 0 174204 155701 18503 11648548 Capital Lease Obligation 18987 18987 X 14439699 5212023 0 0 99216 5311239 9128460 0 1304980 1304980 10433440 7695010 0 0 0 99216 99216 7595794 0 1304980 1304980 8900774 Schedule D, Part V, Line 4 Endowment funds are used as investments to provide income to supplement various program expenses according to the criteria of each fund. The uses include scholarship funding, Judaic and Hebrew Immersion programming, teacher salary augmentation, library resources, performing arts and after-school athletics, and subsidizing the grade eight class trip to Israel, as well as general unrestricted operating expenses as designated by the Board of Directors and the Endowment Committee. Schedule D, Part X, Line 2 The Internal Revenue Service has ruled that the School qualifies under Section 501(c)(3) of the Internal Revenue Code. The School's income tax filings are subject to audit by various taxing authorities. In evaluating the School's activities, management believes its position of tax-exempt status is based on current facts and circumstances and there have been no uncertain positions taken related to recording income taxes as of June 30, 2021 and 2020. Management has assessed that there are no activities unrelated to the purpose of the School and therefore no tax is to be recognized. Schedule D, Part XI, Line 2d Event Fundraising Expenses ($99,217) are included on the audited statements as a functional expense and not a contra-revenue. Schedule D, Part XI, Line 4b Tuition assistance (financial aid) is recorded on the audited financial statements as a contra-revenue and not a functional expense Schedule D, Part XII, Line 2d Fundraising event expenses ($99,216) are included on the audited statements as a functional expense and not a contra-revenue. Schedule D, Part XII, Line 4b Tuition assistance (financial aid) is recorded on the audited financial statement as a contra-revenue and not a functional expense. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The School's non-discrimination policy is sent to the local newspapers annually. Schedule E, Part I, Line 6 The School receives an allocation of funds from the State of Ohio under the Auxiliary Services Program. The purpose of these funds is to provide pupils attending non-public schools with certain materials and auxiliary services made routinely available to the students in public schools. The School also received funds from the State of Ohio Administrative Cost Reimbursement program and for the lunch program; the latter of which is based upon student need. 50th Anniversary Jubilee Dinner Tribute Event 395181 378931 16250 0 0 9616 25388 32355 31857 0 0 395181 378931 16250 0 0 9616 25388 32355 31857 99216 -82966 1 Tuition Assistance 172 1304980 0 Schedule I, Part I, Line 2 All disbursements made by the School in furtherance of its exempt programs are made to individuals receiving scholarship, financial aid (tuition assistance), and by grants based upon specific qualifications per guidelines established by the School. The tuition assistance is credited to each student's account. No cash payments are ever distributed by the School to the families. Should a student withdraw from the School during the year, the tuition assistance is pro-rated. Refunds are not given for tuition assistance. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Jay Leberman Head of School 138625 0 0 0 0 0 3600 0 25000 0 167225 0 0 Leah Spector Principal 160445 0 0 0 0 0 4304 0 46810 0 211559 0 0 0 Schedule J, Part I, Line 1a A Head of School Discretionary Spending Account is set up to be funded by individual donations, or by proceeds from an endowment account which is subject to School endowment rules and regulations. 4.75% of the earnings are eligible to be spent by the Head of School. The account generally has less than $2,500 and is generally used for educational expenses for the school which were not previously budgeted. Schedule J, Part I, Line 3 The President of the Board of Directors gathered compensation data from the national and local organizations, reviewed the data with a committee of past presidents, and then negotiated the compensation packet for the new Head of School's contract in 2020. Form 990, Part VI, Section A, Line 2 Several of the Board members have "family relationships": - Nick and Carol Federico; Peter and Aliki Rzepka; Ian and Gloria Abrams; Aaron and Rochelle Gross; Ryan and Irwin Haber; Eliana and Berinthia LeVine. Form 990, Part VI, Section A, Line 6 The Code of Regulations (section 3.1) defines "members" as (i) each parent or guardian having custody of a student(s) then enrolled in 'The School', (ii) All persons who have served as Directors or Officers of 'The School' within immediate preceding three years, (iii) All Honorary Life Trustees; (iv) All persons then employed by 'The School'. Form 990, Part VI, Section A, Line 7a Members (Directors) vote on a slate of Directors at the Annual Meeting. If a member obtains a designated number of signatures, (s)he may add another name to be nominated. Form 990, Part VI, Section A, Line 7b Any changes in the Code of Regulations must be approved by Members. Form 990, Part VI, Section B, Line 11b The Board of Directors is notified that a public copy of the form 990 is available to all Board members for their review before filing, upon request. The 990 is also distributed to Officers of the School prior to filing. Schedule B, which reflects contributor information and is not required to be publicly disclosed is omitted from the distributed copy to maintain donor confidentiality. Form 990, Part VI, Section B, Line 12c A questionnaire is distributed to each Board member annually, which asks if they have any such relationship that might indicate a conflict of interest. This list is reviewed by a staff member for the Board to determine any potential conflicts. Board members are required by the Code of Conduct at each monthly meeting to recuse themselves from any vote which may relate to an area where a conflict of interest arises. Form 990, Part VI, Section B, Line 15 The President of the Board of Directors gathered compensation data from the national and local organizations, reviewed the data with a committee of past presidents, and then negotiated the compensation packet for the new Head of School's contract in 2020. Form 990, Part VI, Section C, Line 19 The School makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Unfunded pension liability