2021-04-27T19:13:48-07:00 2020-06-30 135381590 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2019-07-01 341043767 JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL JOSE 2164644055 26500 Shaker Blvd Beachwood OH 44122 Eliana LeVine President 2164644055 2021-04-27 0 Paul Hammerschmidt P01384178 2128858321 2021-04-27 2019 2022-09-23 18:48:47Z Eliana J LeVine 26500 SHAKER BLVD BEACHWOOD OH 44122 7565978 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. 53 53 116 55 0 0 7516478 2319275 4392337 4114226 253666 263601 136921 30136 12299402 6727238 1377557 1347571 0 0 5399570 5673882 0 0 203253 1529889 1792136 8307016 8813589 3992386 -2086351 34301788 32519950 8813258 10158337 25488530 22361613 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 5803129 0 4053329 Includes all costs for the education of all general academics and Judaic studies for 345 students enrolled at Joseph & Florence Mandel Jewish Day School for the 2019/2020 school year. 1347571 1347571 0 Tuition Assistance grants which were awarded to 182 students in grades Pre-K through 8 based upon specific qualifications per guidelines established by the School in furtherance of its exempt programs. 55121 0 60897 This includes costs After school care and after-school activities for students. 0 0 0 7205821 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 26 0 116 1 0 0 0 0 0 0 0 0 0 0 0 0 X 53 53 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 Jerry Isaak-Shapiro Head of School 40 0 X 376259 0 60840 Leah Spector Principal 40 0 X 160359 0 51865 Malka Weil Judaics Instructor 40 0 X 127004 0 3610 Janet Keane CFO 40 0 X 125998 0 3361 David Fishbach Vice President 1 0 X X 0 0 0 Rachel Heiser Secretary 1 0 X X 0 0 0 Alyson Fieldman Director 1 0 X 0 0 0 Susan Nash Treasurer 1 0 X X 0 0 0 Shiri Katz Director 1 0 X 0 0 0 Tamar Brecher Director 1 0 X 0 0 0 Aaron Gross Director 1 0 X 0 0 0 Ben Sattin Director 1 0 X 0 0 0 Kerry Kertesz Director 1 0 X 0 0 0 Leslie Sobel Director 1 0 X 0 0 0 Marla Wolf Director 1 0 X 0 0 0 Kelli Gellis 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 0 X 0 0 0 Cynthia Chaiten VP Development 1 0 X X 0 0 0 Kathy Solganik 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 0 X 0 0 0 Rabbi Noah Leavitt Director 1 0 X 0 0 0 David Levin Director 1 0 X 0 0 0 Noam Magence Director 1 0 X 0 0 0 Elisabeth Sapell Director 1 0 X 0 0 0 Julie Herman Vice President 1 0 X X 0 0 0 Walter Schaffer Past President 1 0 X 0 0 0 Eliana LeVine President 2 0 X X 0 0 0 789620 0 119676 4 0 1 0 John G Johnson Construction Co 1284 Riverbed Street Cleveland OH 44113 Construction for Renovation 3670451 Harrington Electric Company 3800 Perkins Avenue Cleveland OH 44114 Electrical Contractor - Renovation 199930 Bialosky Partners Architects 6555 Carnegie Ave Unit 200 Cleveland OH 441034619 Architect- renovation 143320 American Interiors 3025 South Byrne Road Toledo OH 43615 Furniture and Fixtures - Renovation 134851 Cleveland Masters of Disaster 10724 Akins Road North Royalton OH 44133 Property Damage Restoration 111000 5 552125 0 0 0 318916 1448234 0 2319275 Tuition and Fees 611110 4114226 4114226 0 0 0 0 0 0 4114226 145293 0 0 145293 0 0 0 0 0 0 0 0 35741 0 0 0 35741 0 35741 0 0 35741 905608 0 787300 0 118308 0 118308 0 0 118308 28454 0 51440 -22986 0 -22986 0 0 0 0 0 0 0 0 0 0 0 0 Insurance Proceeds 525190 17381 0 0 17381 0 0 0 0 17381 6727238 4114226 0 293737 0 0 1347571 1347571 0 0 0 0 753938 0 753938 0 0 0 0 0 3930366 3516262 285083 129021 224931 166529 51951 6451 469589 394307 62299 12983 295058 235037 45516 14505 0 0 0 0 19225 0 19225 0 25180 0 25180 0 0 0 0 0 0 0 0 0 0 0 9568 6935 2633 0 35529 0 34913 616 17858 9038 8820 0 53788 0 53788 0 0 0 0 0 271780 260311 11469 0 0 0 0 0 0 0 0 0 2733 2733 0 0 16080 0 16080 0 0 0 0 0 648507 642261 6246 0 17454 0 17454 0 Bad Debt Expense 133492 133492 0 0 Auxiliary Services 220277 220277 0 0 Class Trips 33856 33856 0 0 Educational Programming 284809 235212 9920 39677 2000 2000 0 0 8813589 7205821 1404515 203253 140859 157709 0 0 5926431 3592877 209068 185533 0 0 0 0 0 0 0 0 184651 114481 12975295 2231284 9025348 10744011 18152353 17056669 0 0 0 0 0 0 663078 668670 34301788 32519950 4380476 3554297 0 0 224527 428581 0 0 0 0 0 0 3990000 5013895 129000 107500 89255 1054064 8813258 10158337 X 2612548 6903931 22875982 15457682 25488530 22361613 34301788 32519950 X -2086351 -487752 0 0 0 -552814 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 3845886 3769778 -76025 286157 0 0 7253482 0.141 0.859 0 1 0 0 0 0 0 0 0 0 0 11812108 1129469 10682639 0 1010063 965551 44512 0 153124 136264 16860 10744011 0 Deferred Compensation Liability 457(f) 81918 Capital Lease Obligation 22146 Payroll Protection Plan Loan 950000 1054064 X 4943355 -487752 0 0 51440 -436312 5379667 0 1347571 1347571 6727238 7517458 0 0 0 51440 51440 7466018 0 1347571 1347571 8813589 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, as is, therefore not subject to tax under present federal income tax laws. 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. 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 ($51,400) 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 ($51,440) 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 statements 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 the non-public schools with certain materials and auxiliary services made routinely available to students in public schools. The School also received funds from the State of Ohio Administrative Cost Reimbursement program and for the lunch program, which is based upon student need. The School received a 'PPP' loan in April, 2020. Lior Raz Speaker Event 28454 0 28454 0 0 0 5625 42500 3315 0 0 28454 0 28454 0 0 0 5625 42500 3315 51440 -22986 1 Tuition Assistance 182 1347571 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 0 1 0 0 0 0 0 0 0 Jerry Isaak-Shapiro Head of School 376259 0 0 0 0 0 26250 0 34590 0 437099 0 0 0 Leah Spector Principal 160359 0 0 0 0 0 5055 0 46810 0 212224 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 4 A 457(f) retirement plan was set up in the 2017 tax year for the benefit of the Head of School. This plan requires the School to fund $18,000 to the account annually until the Head of School's employment contract expires. 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. 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 the 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 national and local organizations, reviewed the data with a committee of past presidents, and then negotiated the compensation packet for the renewal of the Head of School's contract. This was completed in 2016. 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