2022-05-16T12:05:02-05:00 2021-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2020-07-01 953374189 TARBUT V'TORAH COMMUNITY DAY SCHOOL TARB 9495099500 5 FEDERATION WAY IRVINE CA 92603 TAMMI JONES COO, CFO 9495099500 2022-05-13 1 TAMMI JONES 999009999 MATTHEW PETROSKI P00853132 9257902600 2022-05-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z TVT COMMUNITY DAY SCHOOL JEFFREY DAVIS 5 FEDERATION WAY IRVINE CA 92603 31042703 0 X WWW.TARBUT.COM X 1979 CA THE ORGANIZATION IS AN INDEPENDENT CO-EDUCATIONAL COLLEGE PREPATORY SCHOOL. 14 14 184 112 0 0 1757214 4841303 17121433 19506313 212580 281697 85742 -8913 19176969 24620400 2473780 3075489 0 0 12946045 13472173 0 0 518520 7255348 6878038 22675173 23425700 -3498204 1194700 94179840 104560863 11717266 19847335 82462574 84713528 TVT IS AN INCLUSIVE JEWISH SCHOOL OF INQUIRY AND INNOVATION WHERE ACADEMICS ARE IMPORTANT AND CHARACTER IS PARAMOUNT. 0 0 18960680 3075489 19506313 THE SCHOOL IS SITUATED ON A 21 ACRE HILLSIDE CAMPUS IN A RESIDENTIAL SECTION OF IRVINE, CALIFORNIA, PROVIDING A TK-12 EDUCATION TO ITS STUDENT BODY. THE SCHOOL SEEKS TO ATTRACT STUDENTS THAT REFLECT THE DIVERSITY OF THE COMMMUNITY, PROVIDING THEM WITH A COLLEGE PREPATORY EDUCATION ROOTED IN THE JEWISH VALUES OF CARING FOR THE COMMUNITY, JUSTICE, KINDNESS, RESPECT, TRUTH AND REPAIRING THE WORLD. 18960680 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 31 0 1 184 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X TAMMI JONES 9495099500 5 FEDERATION WAY IRVINE CA 92603 JEFFREY DAVIS HEAD OF SCHOOL 40.00 X 423209 0 209310 TAMMI JONES TREASURER/CFO/COO 40.00 X 301874 0 39950 STUART LIGHT DIRECTOR OF JEWISH STUDIES 40.00 X 157356 0 124042 JILL QUIGLEY PRINCIPAL - MIDDLE/UPPER SCHOOL 40.00 X 188335 0 34667 MICHELLE BERNAT PRINCIPAL - LOWER SCHOOL 40.00 X 173506 0 44209 LENNY JACOB MORALES DIRECTOR OF FACILITIES & TECHNOLOGY 40.00 X 158420 0 32583 JONATHAN CASSIE DIRECTOR OF CURRICULUM & INNOVATION 40.00 X 153501 0 32937 BRYONNA FISCO DIRECTOR OF ADMISSION 40.00 X 144138 0 18948 JOHNATHAN RASTELLO DIRECTOR OF COLLEGE COUNSELING 40.00 X 136246 0 18108 PHYLLIS CHARLOTTE MUSOKE SEC./EXEC. ASSISTANT 40.00 X 70722 0 8701 ALISON NIGHTINGALE BOARD CHAIR 1.00 X X 0 0 0 RICHARD ARUM BOARD MEMBER 1.00 X 0 0 0 GARY BRAHM BOARD MEMBER 1.00 X 0 0 0 MAYER CHEREM BOARD MEMBER 1.00 X 0 0 0 LORI CHOZEN BOARD MEMBER 1.00 X 0 0 0 STEVE KAUFMAN BOARD MEMBER 1.00 X 0 0 0 SUE LITTMAN BOARD MEMBER 1.00 X 0 0 0 ANDREW LYON BOARD MEMBER 1.00 X 0 0 0 LAUREN PLANT BOARD MEMBER 1.00 X 0 0 0 DEBORAH SIMINOU BOARD MEMBER 1.00 X 0 0 0 ELIE SPITZ BOARD MEMBER 1.00 X 0 0 0 FRED TAYLOR BOARD MEMBER 1.00 X 0 0 0 SEPI VARON BOARD MEMBER 1.00 X 0 0 0 LI YU BOARD MEMBER (START 7/2020) 1.00 X 0 0 0 1907307 0 563455 19 0 1 0 CENTER FOR LEARNING AND BEHAVIORAL SOLUT 16220 SCIENTIFIC WAY IRVINE CA 92618 LEARNING CENTER MANAGEMENT 354008 DPR CONSTRUCTION 4665 MACARTHUR COURT SUITE 100 NEWPORT BEACH CA 92660 GENERAL CONTRACTOR 316176 FLIK INDEPENDENT SCHOOLS PO BOX 50196 LOS ANGELES CA 900740196 MEALS/CATERING 293459 LOS GATOS INC 3026 HALLADAY STREET SANTA ANA CA 92705 LANDSCAPING 117891 4 140464 2116700 2584139 29234 4841303 SCHOOL TUITION 611600 19070073 19070073 STUDENT ACTIVITIES/SER 611600 426317 426317 OTHER PROGRAM SERVICES 611600 9923 9923 19506313 169438 169438 3609 0 3609 3609 3609 6515753 6403494 112259 112259 112259 6287 140464 18809 -12522 -12522 24620400 19506313 0 272784 3075489 3075489 1400124 467787 747244 185093 9156545 7534158 1405550 216837 745419 591479 130574 23366 1435479 1138076 251408 45995 734606 561239 146187 27180 21592 21592 58476 58476 538 538 92208 652 91556 233308 16252 216836 220 117803 39314 72943 5546 186402 152850 29824 3728 1038944 978935 58795 1214 2700 303 2238 159 18939 16319 1595 1025 1892 1892 3865413 3642148 218748 4517 189194 189194 STUDENT ACTIVITIES/SVC 590963 525465 64573 925 OTHER INSTRUCTION. COST 251062 178927 72056 79 RESERVE FOR UNCOLLECTIB 11996 11996 196608 41287 152685 2636 23425700 18960680 3946500 518520 10726296 11689187 2588823 2839277 39223 4176 8082597 377695 460634 100666455 29230808 74871306 71435647 5576497 10049345 94179840 104560863 2469510 2777230 7131056 17070105 2116700 0 11717266 19847335 X 82173574 84414528 289000 299000 82462574 84713528 94179840 104560863 X 1194700 1054321 1933 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5251911 3000000 1246302 9498213 4941110 24860 285941 5251911 3195431 1460609 285070 4941110 3001095 194336 3195431 2753722 282403 35030 3001095 1.00000 0.00000 0.00000 1 0 11713169 11713169 78535317 22619964 55915353 4482258 3354595 1127663 5935711 3256249 2679462 71435647 X 22642372 1054321 22936 1933 1079190 21563182 538 3056680 3057218 24620400 20391418 22936 22936 20368482 538 3056680 3057218 23425700 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED FOR PROGRAMS, FACILITIES AND FINANCIAL SUSTAINABILITY. 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'S MANAGEMENT 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 2D - OTHER ADJUSTMENTS: 403(B) FORFEITURES 1,933. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 3,075,489. FUNDRAISING EVENT EXPENSES -18,809. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -18,809. SCHOLARSHIPS AND FINANCIAL AID 3,075,489. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED IN ONE OF THE MAJOR LOCAL NEWSPAPERS, AND CONSISTENTLY THROUGH THE WEBSITE. ANNUAL GALA EVENT 146751 140464 6287 355 5758 12696 146751 140464 6287 355 5758 12696 18809 -12522 1 FINANCIAL AID 247 2807583 FMV DIRECT CREDIT TO STUDENT ACCOUNT TUITION DISCOUNT 26 25376 FMV DIRECT CREDIT TO STUDENT ACCOUNT MERIT SCHOLARSHIP 8 242530 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: FOR SCHOLARSHIP AND FINANCIAL AID (INCLUDING THE MERIT SCHOLARSHIP), THE GOALS OF THE GRANT PROGRAM IS TO PROVIDE FINANCIAL ASSISTANCE TO FAMILIES THAT CANNOT AFFORD THE FULL COST OF TUITION, THUS ADDING TO THE SOCIO-ECONOMIC DIVERSITY OF THE SCHOOL, AND TO INCREASE ENROLLMENT BY USING TUITION ASSISTANCE AS A STRATEGIC TOOL. THE ORGANIZATION USES THE ASSISTANCE OF ISM'S FINANCIAL AID AND SCHOOL TUITION (FAST) TO PROVIDE A BASELINE RECOMMENDATION FOR NEEDS-BASED AWARDS. FAMILIES MUST COMPLETE AN ONLINE APPLICATION AND PROVIDE REQUIRED ANNUAL TAX DOCUMENTS FOR VERIFICATION OF SELF REPORTED INFORMATION. A STUDENT MUST BE A US CITIZEN AND RESIDE IN THE REGION OF THE SCHOOL TO QUALIFY FOR ASSISTANCE. THE TOTAL SUM OF ALL ASSISTANCE IS NOT TO EXCEED 18% OF GROSS TUITION. FOR TUITION REMISSION, A PERCENTAGE OF TUITION AND FEES, AS DETERMINED BY THE BOARD OF TRUSTEES, IS REMOVED FOR JEWISH CLERGY AND FOR FAMILIES WITH 3 OR MORE CHILDREN ENROLLED SINCE PRIOR TO THE TERMINATION OF THE SIBLING DISCOUNT ON 7/1/14. X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 JEFFREY DAVIS HEAD OF SCHOOL 423209 0 0 0 0 0 184051 0 25259 0 632519 0 0 0 TAMMI JONES TREASURER/CFO/COO 301874 0 0 0 0 0 15400 0 24550 0 341824 0 0 0 STUART LIGHT DIRECTOR OF JEWISH STUDIES 157356 0 0 0 0 0 6754 0 117288 0 281398 0 0 0 JILL QUIGLEY PRINCIPAL - MIDDLE/UPPER SCHOOL 188335 0 0 0 0 0 10117 0 24550 0 223002 0 0 0 MICHELLE BERNAT PRINCIPAL - LOWER SCHOOL 173506 0 0 0 0 0 8772 0 35437 0 217715 0 0 0 LENNY JACOB MORALES DIRECTOR OF FACILITIES & TECHNOLOGY 158420 0 0 0 0 0 8033 0 24550 0 191003 0 0 0 JONATHAN CASSIE DIRECTOR OF CURRICULUM & INNOVATION 153501 0 0 0 0 0 8407 0 24530 0 186438 0 0 0 BRYONNA FISCO DIRECTOR OF ADMISSION 144138 0 0 0 0 0 7958 0 10990 0 163086 0 0 0 JOHNATHAN RASTELLO DIRECTOR OF COLLEGE COUNSELING 136246 0 0 0 0 0 7412 0 10696 0 154354 0 0 0 PART I, LINE 1A STUART LIGHT, DIRECTOR OF JEWISH STUDIES, RECEIVED A NONTAXABLE HOUSING ALLOWANCE OF $61,490 FOR PARSONAGE DURING 2020 CALENDAR YEAR. THE AMOUNT WAS REPORTED ON SCH J, PART II, LINE 3, COLUMN (D) NONTAXABLE BENEFITS. PART I, LINE 1B THE HEAD OF SCHOOL IS PROVIDED A NON-TAXABLE HEALTH CLUB MEMBERSHIP AS A PROVISION OF THEIR CONTRACT WITH THE SCHOOL. FOR THE 2020 CALENDAR YEAR THE MEMBERSHIP EXPENSE CAME TO A TOTAL OF $1,251. THE SCHOOL ADHERES TO A WRITTEN POLICY REGARDING REIMBURSEMENT FOR THESE EXPENDITURES, AND SUBSTANTIATION IS REQUIRED. PART I, LINE 3 COMPENSATION SURVEYS AND FORM 990 OF SIMILAR ORGANIZATIONS ARE USED TO DETERMINE COMPENSATION FOR THE HEAD OF SCHOOL. THIS COMPENSATION IS SUBJECT TO REVIEW AND APPROVAL BY BOARD MEMBERS. PART I, LINE 4B JEFFREY DAVIS, THE HEAD OF SCHOOL, PARTICIPATED IN A 457F DEFERRED COMPENSATION PLAN. THE TOTAL ACCRUED AMOUNT FOR 2020 CALENDAR YEAR WAS $168,651 AND THIS ACTUARIAL INCREASE WAS INCLUDED ON SCH J, PART II, COLUMN C. X 1 1000 FMV X 100 FMV X 16410 FMV X 3 4784 FMV X 18 3759 FMV X 1 1900 FMV X GIFTS & EVENT TICKETS 9 1281 FMV 0 0 1 1 PART I, COLUMN (B): THIS NUMBER REFERS TO THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: TARBUT V'TORAH COMMUNITY DAY SCHOOL USES A BROKERAGE FIRM TO SELL CONTRIBUTIONS OF STOCK WHEN RECIEVED. FORM 990, PART VI, SECTION B, LINE 11B COPIES OF FORM 990 ARE PROVIDED TO THE HEAD OF SCHOOL, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER, AND MEMBERS OF THE FINANCE COMMITTEE FOR THEIR REVIEW AND COMMENTS BEFORE THE FINAL VERSION IS COMPLETED. A COMPLETE COPY OF THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO THE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD AND MANAGEMENT DURING THE YEAR, AND EACH BOARD AND MANAGEMENT MEMBER ACKNOWLEDGES THE REQUIREMENTS THEREOF. ALL DIRECTORS, TRUSTEES, PRINCIPAL OFFICERS AND MEMBERS OF ANY COMMITTEE WITH BOARD DELEGATED POWERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES, THE PERSON WITH THE CONFLICT IS BARRED FROM THE DECISION PROCESS ON ANY MATTER IN WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE HEAD OF SCHOOL'S COMPENSATION IS SUBJECT TO THE REVIEW AND APPROVAL OF THE GOVERNING BODY (EXCLUDING THOSE MEMBERS WITH A CONFLICT OF INTEREST REGARDING THE COMPENSATION ARRANGEMENT AT ISSUE) USING DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE ORGANIZATION MAINTAINS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING FOR DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THIS INFORMATION IS MADE AVAILABLE UPON REQUEST TO THE ORGANIZATION. FORM 990, PART XI, LINE 9: 403(B) FORFEITURES 1,933. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.