GROSS SCHECHTER DAY SCHOOL: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- GROSS SCHECHTER DAY SCHOOL (EIN 34-1283907)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202231369349314813
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T16:49:24-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341912961 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHEN & COMPANY LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | OFFICES LISTED AT | AddressLine1Txt |
| City | WWWCOHENCPACOM | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44115 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341283907 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GROSS SCHECHTER DAY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GROS | BusinessNameControlTxt |
| Phone | 2167631400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27601 FAIRMOUNT BLVD | AddressLine1Txt |
| City | PEPPER PIKE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44124 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VIRGINIA GALILI | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 2167631400 | PhoneNum |
| Signature | 2022-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | VIRGINIA | PersonFirstNm |
| Person Last | GALILI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHLEEN S LORENZ | PreparerPersonNm |
| PTIN | P00063640 | PTIN |
| Phone | 8002291099 | PhoneNum |
| Preparation | 2022-05-16 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | VIRGINIA GALILI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27601 FAIRMOUNT BLVD | AddressLine1Txt |
| City | PEPPER PIKE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,782,842 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GROSSSCHECHTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | GROSS SCHECHTER DAY SCHOOL INSPIRES ITS STUDENTS TO LOVE LEARNING, BECOME THEIR BEST SELVES, AND EMBRACE JEWISH PRACTICE, VALUES, AND COMMUNITY IN A CHALLENGING AND ENCOURAGING ACADEMIC ENVIRONMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 112 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,801,310 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,166,915 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,599,411 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,573,522 | CYProgramServiceRevenueAmt |
| PY Investment Income | $14,672 | PYInvestmentIncomeAmt |
| CY Investment Income | $18,382 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,882 | PYOtherRevenueAmt |
| CY Other Revenue | $24,023 | CYOtherRevenueAmt |
| PY Total Revenue | $4,435,275 | PYTotalRevenueAmt |
| CY Total Revenue | $4,782,842 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $504,728 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $587,600 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,896,627 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,811,976 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $125,885 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,052,949 | PYOtherExpensesAmt |
| CY Other Expenses | $1,166,146 | CYOtherExpensesAmt |
| PY Total Expenses | $4,454,304 | PYTotalExpensesAmt |
| CY Total Expenses | $4,565,722 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$19,029 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $217,120 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,820,618 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,861,438 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,514,055 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,080,601 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,306,563 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,780,837 | NetAssetsOrFundBalancesEOYAmt |
| Mission | GROSS SCHECHTER DAY SCHOOL INSPIRES ITS STUDENTS TO LOVE LEARNING, BECOME THEIR BEST SELVES, AND EMBRACE JEWISH PRACTICE, VALUES, AND COMMUNITY IN A CHALLENGING AND ENCOURAGING ACADEMIC ENVIRONMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,944,604 | ExpenseAmt |
| Grant | $587,600 | GrantAmt |
| Revenue | $2,597,545 | RevenueAmt |
| Desc | GROSS SCHECHTER DAY SCHOOL'S ("THE SCHOOL") ACADEMIC PROGRAMS FOCUS ON PROVIDING A WELL-ROUNDED EDUCATION THAT PREPARES ITS STUDENTS FOR SUCCESS IN HIGH SCHOOL, COLLEGE, AND BEYOND. THE SCHOOL ALSO PROVIDES AFTER SCHOOL ACTIVITIES AND INFANT CARE. KEHILLAT SCHECHTER (OUR SCHECHTER COMMUNITY) IS MADE UP OF STUDENTS, PARENTS, ALUMNI, AND STAFF. | Desc |
| Total Program Service Expenses | $3,944,604 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 112 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER KERCHER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2167631400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27601 FAIRMOUNT BLVD | AddressLine1Txt |
| City | PEPPER PIKE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44124 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| KAREN LEVINSKY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RAKAFET LANDES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE GRUNDFAST | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RENEE GRELLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LYDIA FRANKEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALANNA COOPER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATTI BERNS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MITCHEL BALK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAYA ABRAMOV | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MOE ABRAHAM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATE MILGROM | ||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ROBERT FISHMAN | ||||||
| ASSISTANT TREASURER | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| AARON SAIDEL | ||||||
| TREASURER | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SARAH ZIMMERMAN | ||||||
| VICE PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ERICA LAZZARO | ||||||
| VICE PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LEAH EPSTEIN | ||||||
| VICE PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ABIGAIL STANDLIN | ||||||
| PRESIDENT | 15.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LOREE POTASH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN STEIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIM STEIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TANYA SUSSMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD URIA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RACHEL WEINBERG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHAD ZIMMERMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIMBERLY LEVIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RANDY BOROFF | ||||||
| FORMER HEAD OF SCHOOL (UNTIL 05/01/21) | 40.00 | $147,000 | $0 | $9,000 | Yes (X) | |
| VIRGINIA GALILI | ||||||
| HEAD OF SCHOOL (AS OF 05/01/21) | 40.00 | $12,500 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $159,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,000 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $637,376 | FederatedCampaignsAmt |
| Government Grants | $592,384 | GovernmentGrantsAmt |
| All Other Contributions | $937,155 | AllOtherContributionsAmt |
| Total Contributions | $2,166,915 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION REVENUE | 611600 | $2,549,321 | $2,549,321 |
| SCHOOL ACTIVITIES | 611600 | $24,201 | $24,201 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,573,522 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,382 | TotalRevenueColumnAmt |
| Exclusion | $18,382 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $24,023 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,023 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $24,023 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,782,842 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,597,545 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $18,382 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $587,600 | TotalAmt |
| Program Services | $587,600 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,500 | TotalAmt |
| Program Services | $135,917 | ProgramServicesAmt |
| Management And General | $19,047 | ManagementAndGeneralAmt |
| Fundraising | $4,536 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,171,790 | TotalAmt |
| Program Services | $1,850,688 | ProgramServicesAmt |
| Management And General | $259,344 | ManagementAndGeneralAmt |
| Fundraising | $61,758 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,211 | TotalAmt |
| Program Services | $127,150 | ProgramServicesAmt |
| Management And General | $17,818 | ManagementAndGeneralAmt |
| Fundraising | $4,243 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,371 | TotalAmt |
| Program Services | $128,177 | ProgramServicesAmt |
| Management And General | $17,899 | ManagementAndGeneralAmt |
| Fundraising | $4,295 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,104 | TotalAmt |
| Program Services | $154,674 | ProgramServicesAmt |
| Management And General | $21,112 | ManagementAndGeneralAmt |
| Fundraising | $5,318 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,466 | TotalAmt |
| Program Services | $16,949 | ProgramServicesAmt |
| Management And General | $10,355 | ManagementAndGeneralAmt |
| Fundraising | $6,162 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,287 | TotalAmt |
| Program Services | $35,090 | ProgramServicesAmt |
| Management And General | $21,439 | ManagementAndGeneralAmt |
| Fundraising | $12,758 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,993 | TotalAmt |
| Program Services | $9,619 | ProgramServicesAmt |
| Management And General | $5,877 | ManagementAndGeneralAmt |
| Fundraising | $3,497 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,554 | TotalAmt |
| Program Services | $250,664 | ProgramServicesAmt |
| Management And General | $50,852 | ManagementAndGeneralAmt |
| Fundraising | $4,038 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,248 | TotalAmt |
| Program Services | $190,599 | ProgramServicesAmt |
| Management And General | $32,583 | ManagementAndGeneralAmt |
| Fundraising | $4,066 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50 | TotalAmt |
| Program Services | $41 | ProgramServicesAmt |
| Management And General | $8 | ManagementAndGeneralAmt |
| Fundraising | $1 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,135 | TotalAmt |
| Program Services | $1,766 | ProgramServicesAmt |
| Management And General | $340 | ManagementAndGeneralAmt |
| Fundraising | $29 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,555 | TotalAmt |
| Management And General | $6,555 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,369 | TotalAmt |
| Program Services | $276,827 | ProgramServicesAmt |
| Management And General | $24,433 | ManagementAndGeneralAmt |
| Fundraising | $6,109 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD | $122,032 | $116,339 | $3,416 | $2,277 |
| BAD DEBT | $26,316 | $26,316 | ||
| SCHECHTER PARENT ASSOCI | $19,001 | $10,815 | $1,540 | $6,646 |
| SCHOOL ACTIVITIES | $16,805 | $15,995 | $810 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,335 | TotalAmt |
| Program Services | $9,378 | ProgramServicesAmt |
| Management And General | $1,805 | ManagementAndGeneralAmt |
| Fundraising | $152 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,565,722 | TotalAmt |
| Program Services | $3,944,604 | ProgramServicesAmt |
| Management And General | $495,233 | ManagementAndGeneralAmt |
| Fundraising | $125,885 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,032 | BOYAmt |
| EOY | $275 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,984 | BOYAmt |
| EOY | $780,075 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $469,099 | BOYAmt |
| EOY | $315,377 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,015 | BOYAmt |
| EOY | $89,149 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,214 | BOYAmt |
| EOY | $16,045 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,483,157 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,671,013 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,977,546 | BOYAmt |
| EOY | $2,812,144 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,232 | BOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,657,833 | BOYAmt |
| EOY | $2,381,444 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,342,663 | BOYAmt |
| EOY | $1,466,929 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,820,618 | BOYAmt |
| EOY | $7,861,438 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,464,902 | BOYAmt |
| EOY | $1,881,540 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $448,795 | BOYAmt |
| EOY | $547,965 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,658 | BOYAmt |
| EOY | $651,096 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $514,700 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,514,055 | BOYAmt |
| EOY | $3,080,601 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,117 | BOYAmt |
| EOY | $861,437 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,264,446 | BOYAmt |
| EOY | $3,919,400 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,306,563 | BOYAmt |
| EOY | $4,780,837 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,820,618 | BOYAmt |
| EOY | $7,861,438 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $217,120 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $524,382 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $732,772 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $265,428 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $80,366 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,375 | OtherExpendituresAmt |
| End Year Balance | $338,419 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,835,366 | BeginningYearBalanceAmt |
| Contributions | $73,802 | ContributionsAmt |
| Investment Earnings Or Losses | -$21,088 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $59,505 | OtherExpendituresAmt |
| End Year Balance | $1,828,575 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,807,616 | BeginningYearBalanceAmt |
| Contributions | $32,462 | ContributionsAmt |
| Investment Earnings Or Losses | $57,849 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $62,561 | OtherExpendituresAmt |
| End Year Balance | $1,835,366 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,625,342 | BeginningYearBalanceAmt |
| Contributions | $142,355 | ContributionsAmt |
| Investment Earnings Or Losses | $114,027 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $74,108 | OtherExpendituresAmt |
| End Year Balance | $1,807,616 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,384,529 | BeginningYearBalanceAmt |
| Contributions | $85,601 | ContributionsAmt |
| Investment Earnings Or Losses | $216,172 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $60,960 | OtherExpendituresAmt |
| End Year Balance | $1,625,342 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.57601 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.24028 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.18371 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,758,388 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,264,110 | DepreciationAmt |
| Book Value | $2,494,278 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,526 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,407 | DepreciationAmt |
| Book Value | $12,119 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $766,707 | OtherCostOrOtherBasisAmt |
| Depreciation | $600,388 | DepreciationAmt |
| Book Value | $166,319 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $941,536 | OtherCostOrOtherBasisAmt |
| Depreciation | $802,108 | DepreciationAmt |
| Book Value | $139,428 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,812,144 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| ISRAEL BONDS | $40,000 | F |
| INVESTMENT FUND | $2,237,993 | F |
| ALTERNATIVE PROGRAM | $103,451 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,381,444 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ENDOWMENT HELD BY JFC | Desc |
| Book Value | $1,466,929 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,466,929 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,843,890 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $524,382 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $124,266 | OtherRevenueAmt |
| Revenue Not Reported | $648,648 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,195,242 | RevenueSubtotalAmt |
| Other Revenues Not Included | $587,600 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $587,600 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,782,842 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,978,122 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,978,122 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $587,600 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $587,600 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,565,722 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE MOST SIGNIFICANT PURPOSE OF THE ENDOWMENT IS TUITION AND SUPPORT. STAFF DEVELOPMENT, STRATEGIC PLANNING, AND EDUCATIONAL PROGRAM DEVELOPMENT ARE ADDITIONAL PURPOSES. |
| PART X, LINE 2: | GROSS SCHECHTER DAY SCHOOL (THE SCHOOL) IS A NONPROFIT ORGANIZATION TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). 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 APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES, AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOMES TAXES AS OF JUNE 30, 2021. MANAGEMENT HAS ALSO ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE SCHOOL AND THEREFORE NO TAX IS TO BE RECOGNIZED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF FUNDS HELD BY OTHERS 124,266. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | STUDENT AID NETTED AGAINST REVENUE 587,600. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | STUDENT AID NETTED AGAINST REVENUE 587,600. |
| SCHEDULE D, PART V | INCLUDED IN THE 6.30.2020 ENDOWMENT NET ASSETS WITH DONOR RESTRICTIONS ARE "SPECIAL PURPOSE FUNDS". DURING 2021, WITH THE CHANGE IN AUDITOR TO COHEN, THESE FUNDS RE-CHARACTERIZED AS NON-ENDOWMENT INVESTMENTS. THIS RE-CHARACTERIZATION WAS BASED ON DONOR INTENT AND FRESH INTERPRETATION (BASED ON OUR EXPERIENCE WITH JCF AND OTHER JCF AGENCIES). SPECIAL PURPOSE FUNDS INCLUDE DONOR RESTRICTED FUNDS FROM INDIVIDUALS AND FAMILIES WHERE THE DONORS HAS PLACED PURPOSE RESTRICTIONS ON THE ORIGINAL CONTRIBUTIONS AND EARNINGS FROM THE ORIGINAL CONTRIBUTIONS, BUT THE FUNDS DO NOT HAVE A DONOR RESTRICTION TO HOLD THE INVESTMENTS IN PERPETUITY. THE SCHOOL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR THESE SPECIAL PURPOSE FUNDS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY THESE FUNDS WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE INVESTED ASSETS. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF DIRECTORS, THE ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT OVER TIME WILL AVERAGE THE LEVEL OF THE APPROVED SCHOOL SPENDING RATE PLUS INFLATION. ACTUAL RESULTS IN ANY GIVEN YEAR MAY VARY FROM THIS AMOUNT. SPECIAL PURPOSE FUNDS ARE SUBJECT TO THESE SPENDING POLICIES. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | GROSS SCHECHTER DAY SCHOOL PUBLICIZES ITS NON DISCRIMINATORY POLICY ON ITS WEBSITE WWW.GROSSSCHECHTER.ORG, ON ITS FACEBOOK PAGE, ON ALL PAMPHLETS OR BROCHURES DISTRIBUTED FOR RECRUITMENT, AND ON ITS APPLICATIONS FOR ENROLLMENT. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVED $40,000 FROM THE STATE OF OHIO DEPARTMENT OF EDUCATION FOR THE NONPUBLIC ADMINISTRATIVE REIMBURSEMENT PROGRAM. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | GROSS SCHECHTER SCHOLARSHIP FOR STUDENTS | GrantTypeTxt |
| Recipient | 52 | RecipientCnt |
| Cash Grant | $587,600 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GROSS SCHECHTER DAY SCHOOL (THE SCHOOL) IS A PRIVATE SCHOOL FOR PRE-KINDERGARTEN THROUGH EIGHTH GRADE LOCATED IN PEPPER PIKE, OHIO. THE SCHOOL RECEIVES AN ALLOCATION FROM THE ANNUAL CAMPAIGN OF THE JEWISH FEDERATION OF CLEVELAND (THE FEDERATION) AND FOLLOWS CERTAIN GUIDELINES ESTABLISHED BY THE FEDERATION. THE FEDERATION DOES NOT PUT A RESTRICTED USE ON THE ALLOCATION. IT IS FOR GENERAL OPERATING PURPOSES AND NOT TIED TO PROVIDE TUITION ASSISTANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RANDY BOROFF | PersonNm |
| Title | FORMER HEAD OF SCHOOL (UNTIL 05/01/2 | TitleTxt |
| Base Compensation Filing Org | $147,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $9,000 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $156,000 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | GARY L. GROSS - PAST PRESIDENT, SARAH ZIMMERMAN - VICE PRESIDENT, AND CHAD ZIMMERMAN - DIRECTOR HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY COHEN & COMPANY, AN INDEPENDENT ACCOUNTING FIRM, AND IS REVIEWED BY GROSS SCHECHTER DAY SCHOOL STAFF. THE FORM 990 IS THEN DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO BEING SIGNED BY THE BOARD PRESIDENT AND FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF DIRECTORS. IN ADDITION, ANY NEW KEY INDIVIDUALS ARE PROVIDED WITH A COPY OF THE POLICY UPON COMMENCEMENT OF HIS OR HER SERVICE. AT THE BEGINNING OF EACH SCHOOL YEAR, QUESTIONNAIRES ARE DISTRIBUTED TO EACH MEMBER OF THE BOARD TO COMPLETE REGARDING POTENTIAL CONFLICTS OF INTEREST. A STAFF MEMBER THEN REVIEWS THE FORMS FOR POSSIBLE CONFLICTS. BOARD MEMBERS RECUSE THEMSELVES IF A CONFLICT EXISTS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION COMMITTEE, COMPRISED OF BOARD MEMBERS, MEETS ANNUALLY TO DISCUSS THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL. COMPARABILITY DATA, SUCH AS COMPENSATION FOR THE SAME POSITION AT THE OTHER RELIGIOUS SCHOOLS, IS CONSIDERED. THE COMMITTEE KEEPS CONFIDENTIAL MINUTES OF THE MEETING. A COMMITTEE IS FORMED TO INTERVIEW POSSIBLE CANDIDATES FOR THE HEAD OF SCHOOL POSITION. THE COMMITTEE THEN DOES RESEARCH ON SIMILAR SCHOOLS FOR SALARY COMPARISON. THEY PREPARE A CONTRACT FOR THE NEW HIRE, COMPLETE WITH A GRADUATED COMPENSATION SCALE. THE BOARD/COMMITTEE APPROVES THE COMPENSATION AND THE CONTRACT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, VARIOUS POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST THROUGH THE FRONT OFFICE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH BY IRC SECTION 6104(D). |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF FUNDS HELD BY OTHERS 124,266. UNFUNDED PENSION PLAN 608,506. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM PRIOR YEAR. |
| FORM 990, PART VIII, LINE 1E AND PART X, LINE 24 | INCLUDED ON PART X, LINE 24 IS A REFUNDABLE ADVANCE CONTRIBUTION OF $540,617. ON APRIL 27, 2020 AND MAY 31, 2021, THE ORGANIZATION QUALIFIED FOR AND RECEIVED A LOAN PURSUANT TO THE PAYCHECK PROTECTION PROGRAM, A PROGRAM IMPLEMENTED BY THE SMALL BUSINESS ADMINISTRATION UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT. THE PRINCIPAL AMOUNT OF THE LOAN WAS $514,700 AND $540,617 RESPECTIVELY. THE LOAN BEARS INTEREST AT A FIXED RATE OF 1.0% PER ANNUM, HAS A TWO YEAR TERM, IS UNSECURED AND GUARANTEED BY THE SMALL BUSINESS ADMINISTRATION. THE PRINCIPAL AND INTEREST ARE ELIGIBLE FOR FORGIVENESS UNDER THE PAYCHECK PROTECTION PROGRAM UPON MEETING THE PERFORMANCE REQUIREMENTS OF PROGRAM. THE ORGANIZATION INTENDS TO APPLY FOR THE MAXIMUM FORGIVENESS OF THE PPP LOAN. AS OF JUNE 30, 2021 THE ORGANIZATION HAD MET THE PERFORMANCE REQUIREMENTS FOR THE AMOUNT OF $514,700 THEREFORE THIS AMOUNT HAS BEEN INCLUDED AS REVENUE ON PART VIII LINE 1E . THEY EXPECT TO COMPLETE THE PERFORMANCE REQUIREMENTS TIMELY TO QUALIFY FOR FULL FORGIVENESS FOR 2ND PPP LOAN. |
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