2021-05-17T14:47:16-05:00 2020-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2019-07-01 341400924 FUCHS MIZRACHI SCHOOLS % JASON NEDLEY FUCH 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 RABBI AVERY JOEL HEAD OF SCHOOL 2169320220 2021-05-17 true Paul Hammerschmidt P01384178 2128858000 2019 2022-09-23 18:48:47Z RABBI AVERY JOEL 26600 SHAKER BLVD BEACHWOOD OH 44122 11234377 false X WWW.FUCHSMIZRACHI.ORG X 1983 OH TO EDUCATE EACH CHILD IN THE ORTHODOX JEWISH RELIGIOUS ZIONIST TRADITION, IMBUED WITH THE LOVE OF G-D, TORAH, PEOPLE AND THE LAND OF ISRAEL. 40 40 127 59 0 0 3101808 3031459 7762132 7902161 338459 267928 -78708 -48143 11123691 11153405 3193844 3319979 0 0 6020691 6124843 0 0 363226 4165597 3823562 13380132 13268384 -2256441 -2114979 56466247 54227597 34572660 39989038 21893587 14238559 X THE MISSION OF FUCHS MIZRACHI SCHOOL IS TO EDUCATE EACH CHILD IN THE ORTHODOX JEWISH RELIGIOUS ZIONIST TRADITION, IMBUED WITH THE LOVE OF G-D, TORAH, PEOPLE AND THE LAND OF ISRAEL. false false 6014940 1072675 3623253 SEE SCHEDULE O 3160892 1062200 2611134 SEE SCHEDULE O 3011682 1185104 1667774 SEE SCHEDULE O 12187514 true true false false false false false false false true true false false true true true true false true false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true 89 0 true 127 true false false false false false true true false false false false false false X 40 40 true false false false false false false true true false false false true true true false false false false false X JASON NEDLEY 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 X RABBI AVERY JOEL Head of School 40.0 0.0 X 226090 0 10002 JASON NEDLEY DIRECTOR OF FINANCE 40.0 0.0 X 140375 0 10020 Marina Leydiker Chief Operating Officer 40.0 0.0 X 115850 0 4588 LAUREN GINSBURG Principal - Lower School 40.0 0.0 X 106899 0 5399 ADAM WIEDER PRESIDENT 1.0 0.0 X X 0 0 0 BARBIE TAUB SECRETARY 1.0 0.0 X X 0 0 0 ELIAV SHARVIT VICE PRESIDENT 1.0 0.0 X X 0 0 0 MITCH WOLF TREASURER 1.0 0.0 X X 0 0 0 LEONARD FUCHS CHAIRMAN OF THE BOARD 1.0 0.0 X X 0 0 0 ANDREW GOLDSTEIN TRUSTEE 1.0 0.0 X 0 0 0 SUSAN FUCHS TRUSTEE FOR LIFE 1.0 0.0 X 0 0 0 RABBI MELVIN L GRANATSTEIN TRUSTEE FOR LIFE 1.0 0.0 X 0 0 0 MEYER SENDERS TRUSTEE FOR LIFE 1.0 0.0 X 0 0 0 MARLA COMET-STARK TRUSTEE FOR LIFE 1.0 0.0 X 0 0 0 ROBERT L STARK TRUSTEE FOR LIFE 1.0 0.0 X 0 0 0 BRIAN FOX TRUSTEE 1.0 0.0 X 0 0 0 SARA HURAND TRUSTEE 1.0 0.0 X 0 0 0 LINDSEY MAYERFELD TRUSTEE 1.0 0.0 X 0 0 0 REBECCA BAR-SHAIN TRUSTEE 1.0 0.0 X 0 0 0 dr YOSEF RUDOLPH TRUSTEE 1.0 0.0 X 0 0 0 LAURA WOLF TRUSTEE 1.0 0.0 X 0 0 0 JOseph SHAFRAN TRUSTEE 1.0 0.0 X 0 0 0 EZRA STARK TRUSTEE 1.0 0.0 X 0 0 0 KAREN MAROCCO TRUSTEE 1.0 0.0 X 0 0 0 DAN MESSELOF TRUSTEE 1.0 0.0 X 0 0 0 JEREMY STEIGER TRUSTEE 1.0 0.0 X 0 0 0 ZEV JACOBY TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY WILD TRUSTEE 1.0 0.0 X 0 0 0 CHAYA SLAIN TRUSTEE 1.0 0.0 X 0 0 0 HOWARD SLATER TRUSTEE 1.0 0.0 X 0 0 0 DR ARI WIESEN TRUSTEE 1.0 0.0 X 0 0 0 AMY ASCHKENASY TRUSTEE 1.0 0.0 X 0 0 0 JANE LEFKO TRUSTEE 1.0 0.0 X 0 0 0 ETHAN STEIN TRUSTEE 1.0 0.0 X 0 0 0 AVIVA KLEIN TRUSTEE 1.0 0.0 X 0 0 0 DANIELLE WILD TRUSTEE 1.0 0.0 X 0 0 0 JUDY WEISS TRUSTEE FOR LIFE 1.0 0.0 X 0 0 0 MORRY WEISS TRUSTEE FOR LIFE 1.0 0.0 X 0 0 0 RICHARD URIA TRUSTEE 1.0 0.0 X 0 0 0 MICHELLE ARBESMAN TRUSTEE 1.0 0.0 X 0 0 0 DR DANNY ASHER TRUSTEE 1.0 0.0 X 0 0 0 DR AVI JACOBS TRUSTEE 1.0 0.0 X 0 0 0 DR MOSHE ORNSTEIN TRUSTEE 1.0 0.0 X 0 0 0 TAMAR SMITH TRUSTEE 1.0 0.0 X 0 0 0 589214 0 30009 4 false true false DE GROUNDS BUILDING MAINTENANCE 14918 KINGSFORD AVENUE CLEVELAND OH 44128 CLEANING/LANDSCAPING 186985 FORCE SPORTS 26555 Richmond Rd BEDFORD HEIGHTS OH 44146 ATHLETIC SERVICES 137075 2 701741 12500 695344 1621874 3031459 TUITIONS & FEES 611110 7902161 7902161 7902161 267928 267928 0 0 0 0 0 0 3806 12500 80972 -77166 -77166 0 0 0 0 0 0 MISCELLANEOUS INCOME 900009 29023 29023 29023 11153405 7902161 0 219785 0 3319979 3319979 0 0 410871 375853 19342 15676 0 4906361 4488204 230968 187189 97800 89465 4604 3731 380637 348196 17919 14522 329174 301119 15496 12559 0 4400 3960 440 32100 28890 3210 0 0 0 169473 152526 16947 0 93636 84272 9364 0 0 556290 500661 55629 0 0 0 965390 868851 96539 0 724640 652176 72464 0 PROGRAMMATIC EXPENSES 910278 812336 97942 BAD DEBT EXPENSE 178847 101069 77778 STAFF DEVELOPMENT 100514 28923 68191 3400 FOOD COSTS 36991 31034 5957 51003 2632 48371 13268384 12187514 717644 363226 49595 595622 58927 113400 609199 592327 104124 133234 0 0 0 0 28532 13329 0 0 15355 13380 28775904 7894404 21459531 20881500 3014992 2843674 0 0 0 0 0 0 31125992 29041131 56466247 54227597 975403 917864 0 0 428574 137283 24513530 24523678 0 0 0 0 1331102 1066670 65825 52660 7258226 13290883 34572660 39989038 X -12584823 -18097475 34478410 32336034 21893587 14238559 56466247 54227597 X -2114979 -675641 -4864408 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34072480 6948 -412014 1736674 31930740 34885868 9045 914913 1737346 34072480 34196452 20136 2405335 1736055 34885868 30969623 37386 4924998 1735555 34196452 33732652 152902 -1130551 1785380 30969623 0.00050 0.99950 true false 1592890 1592890 25669638 6431868 19237952 1451478 1405245 46233 61898 57473 4425 20881500 ASSETS HELD BY OTHERS 29041131 29041131 0 ACCRUED PENSION LIABILITY 2822443 INTEREST RATE SWAP 9290077 CHARITABLE GIFT ANNUITY PAYABLE 10063 PAYCHECK PROTECTION PROGRAM LOAN 1168300 13290883 X 7238757 -675641 80972 -594669 7833426 3319979 3319979 11153405 10029377 80972 80972 9948405 3319979 3319979 13268384 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF EIGHT INDIVIDUAL FUNDS ESTABLISHED FOR THE PURPOSE OF FUNDING OPERATING EXPENSES OF THE SCHOOL. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE SCHOOL QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT FEDERAL INCOME TAX LAWS. THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY, ARE PROVIDED AT THE APPLICABLE RATES ON INCOME FOR FINANCIAL REPORTING PURPOSES. THE SCHOOL FOLLOWS GAAP FOR UNCERTAINTY IN INCOME TAXES. THE SCHOOL'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE SCHOOL'S ACTIVITIES, THE SCHOOL BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE SCHOOL HAS ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE SCHOOL AND THEREFORE NO TAX IS TO BE RECOGNIZED FOR THE YEAR ENDED JUNE 30, 2020. IT IS THE POLICY OF THE SCHOOL TO INCLUDE IN ADMINISTRATIVE EXPENSES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE YEAR ENDED JUNE 30, 2020. PART XI, LINE 2D AND PART XII, LINE 2D: DIRECT SPECIAL EVENT EXPENSE PART XI, LINE 4B AND PART XII, LINE 4B: FINANCIAL AID ASSISTANCE true true true false true true true false false false false false false false false true false true PART I, LINE 3: RACIAL NON-DISCRIMINATION POLICIES ARE STATED IN NEWSPAPERS ADVERTISING AND PERSONAL INTERVIEWS. PART I, LINE 4D: THE SCHOOL DOES NOT DISCRIMINATE BUT THE SCHOOL DOES NOT HAVE AN OFFICIAL TRACKING OF RACIAL COMPOSITION. PART I, LINE 6A: THE SCHOOL RECEIVED MANDATED REIMBURSEMENTS FOR SERVICES AND AUXILIARY STATE FUNDS. Shabbaton 12500 -12500 34931 43100 Corporate 10300 10300 2941 1 6006 6006 16306 12500 3806 34931 46041 80972 -77166 true TUITION DISCOUNT/FINANCIAL AID 323 3319979 FMV TUITION DISCOUNT Part I, LINE 2: Assistance to the individuals consists of tuition discount valued at fair market value and applied to the tuitions of each qualified student. No cash assistance has been awarded X true true X false false false false false false false false false RABBI AVERY JOEL Head of School 226090 0 0 0 0 0 0 0 10002 0 236092 0 0 0 JASON NEDLEY DIRECTOR OF FINANCE 140375 0 0 0 0 0 0 0 10020 0 150395 0 0 0 A COLORADO EDUCATIONAL & CULTURAL FACILITIES (CECFA) 2018-02-01 24708870 REFINANCE PRIOR BOND ISSUE false false false A 24500000 0 24708870 0 0 0 208870 0 0 0 0 0 true false true true A false false false false 0 false false false false A false true false false true false 0 false 0 false false A false FORM 990, PART III, LINE 4A: UPPER SCHOOL (6TH GRADE THROUGH 12TH GRADE) FUCHS MIZRACHI HIGH SCHOOL IS COMMITTED TO NURTURING EACH STUDENT SO THAT THEY CAN ACHIEVE THEIR EMOTIONAL, INTELLECTUAL, AND RELIGIOUS POTENTIAL. WE OFFER A DUAL CURRICULUM IN BOTH JUDAIC AND SECULAR CLASSES WITH STUDENTS TAKING AN AVERAGE OF NINE PERIODS DAILY. WE ADHERE TO THE GUIDELINES OF THE STATE OF OHIO AND PROUDLY BOAST OF OUR SUCCESS ON THE OHIO GRADUATION TESTS. THERE ARE PARALLEL TRACTS, HONORS AND COLLEGE PREPARATORY IN EACH DISCIPLINE TO ENSURE THAT INDIVIDUAL NEEDS ARE MET. OUR STUDENTS ARE SOUGHT OUT BY THE TOP UNIVERSITIES IN THE COUNTRY AND HAVE ENJOYED GREAT SUCCESS IN COLLEGE. WE ENCOURAGE OUR STUDENTS TO CONTINUE THEIR DEVELOPMENT BY STUDYING IN ISRAEL IMMEDIATELY AFTER HIGH SCHOOL AND ARE DELIGHTED BY THE OVERWHELMING MAJORITY OF GRADUATES WHO ATTEND THE FINEST INSTITUTIONS OF HIGHER LEARNING IN ISRAEL. IN OUR EFFORT TO DEVELOP ALL ASPECTS OF OUR STUDENTS' PERSONALITIES, A FULL RANGE OF EXTRACURRICULAR ACTIVITIES ARE BOTH OFFERED AND SUPPORTED. BOTH BOYS AND GIRLS PARTICIPATE ON ATHLETIC TEAMS AND OUR SCHOOL SENDS A DELEGATION TO YESHIVA UNIVERSITY'S MODEL U.N. ANNUAL COMPETITION. STUDENTS ARE INVOLVED IN A MYRIAD OF PROJECTS ASSISTING THE COMMUNITY WITH THE HIGHLIGHT BEING OUR TWO "LET'S MAKE A DIFFERENCE" DAYS. THE SCHOOL PARTNERS WITH LOCAL YOUTH GROUPS SUCH AS BNEI AKIVA AND NCSY WHERE THE CHILDREN DEVELOP CRITICAL LEADERSHIP SKILLS. WE BELIEVE THAT FUCHS MIZRACHI GRADUATES ARE READY TO CHANGE THE WORLD. FORM 990, PART III, LINE 4B: LOWER SCHOOL (1ST GRADE - 5TH GRADE) AS STUDENTS ARE PREPARED FOR LIFE IN THE TWENTY-FIRST CENTURY, THE CRITICAL ROLE THAT GENERAL KNOWLEDGE WILL PLAY IN THEIR LIVES IS RECOGNIZED. AS A RESULT, READING, MATHEMATICS, SCIENCE, LANGUAGE ARTS, SOCIAL STUDIES, HEALTH, USE OF TECHNOLOGY, MUSIC, ART AND PHYSICAL EDUCATION ARE STRESSED AS ESSENTIAL COMPONENTS OF A WELL-BALANCED AND COMPREHENSIVE PROGRAM OF GENERAL STUDIES. ANALYTICAL REASONING AND CONCEPTUAL UNDERSTANDING ARE EMPHASIZED BEYOND THE MERE ACQUISITION OF BASIC SKILLS. STUDENTS PARTICIPATE IN THE KINDS OF LEARNING PROGRAMS THAT ONE WOULD EXPECT OF ANY FORWARD-THINKING Independent SCHOOL. THERE IS A HEAVY EMPHASIS ON READING, CREATIVE WRITING, RESEARCH AND USE OF WEB-BASED MATERIALS. THE SCHOOL ALSO PROVIDES SUPPORT SERVICES FOR CHILDREN WITH SPECIAL NEEDS. EXTRACURRICULAR ACTIVITIES INCLUDE SPORTS, DRAMA, NEWSPAPER AND STUDENT COUNCIL. GRADES 1-6 ARE SELF-CONTAINED. FUCHS MIZRACHI SCHOOL HAS EMERGED AS A SCHOOL RESPECTED FOR PROVIDING A BALANCED EDUCATION THAT ENCOURAGES CURIOSITY AND INTELLECTUAL EXPLORATION. IT FOSTERS EMPHASIS ON TOTAL EXCELLENCE AND RESPECT FOR DIFFERING IDEAS AND BELIEFS. FORM 990, PART III, LINE 4C: ECP (PRE-NURSERY, PRE-K, AND KINDERGARTEN) THE EARLY CHILDHOOD PROGRAM AT FUCHS MIZRACHI SCHOOL PROVIDES A SAFE AND NURTURING ENVIRONMENT THAT PROMOTES THE PHYSICAL, SOCIAL, EMOTIONAL, AND COGNITIVE DEVELOPMENT OF YOUNG CHILDREN IN A DEVELOPMENTALLY APPROPRIATE WAY WHILE RESPONDING TO THE NEEDS OF FAMILIES. FACULTY MEMBERS CREATE AN ENVIRONMENT THAT PROVIDES STIMULATING, CHALLENGING MATERIALS AND ACTIVITIES FOR CHILDREN INTEGRATING AREAS OF SECULAR AND JUDAIC KNOWLEDGE. THE TEACHERS ACT AS GUIDES OR FACILITATORS AS THEY CLOSELY OBSERVE TO SEE WHAT CHILDREN UNDERSTAND; THEY THEN POSE ADDITIONAL CHALLENGES TO ENCOURAGE FURTHER EXPLORATION. TO ATTAIN OUR GOALS, THE EARLY CHILDHOOD CLASSROOMS ARE SET UP IN LEARNING CENTERS: BLOCKS, DRAMATIC PLAY, SCIENCE, MATH, CREATIVE ARTS AND LANGUAGE ARTS. THROUGHOUT THESE CENTERS, CHILDREN ARE GIVEN MANY OPPORTUNITIES TO EXPLORE MATERIALS AND IDEAS IN A CONTEXT RELEVANT TO THEM THEREBY MAKING THEIR LEARNING MEANINGFUL. ALL EARLY CHILDHOOD CLASSES ARE SUPPLEMENTED BY INSTRUCTION IN THE AREAS OF MUSIC, ART AND PHYSICAL EDUCATION BY SPECIALISTS IN THESE AREAS. THE EARLY CHILDHOOD PROGRAM IS FULLY LICENSED BY THE STATE OF OHIO DEPARTMENT OF JOB AND FAMILY SERVICES (ODJFS) AND SUPPORTED BY A LICENSED EARLY CHILDHOOD PROGRAM DIRECTOR. FORM 990, PART VI, SECTION A, LINE 2: THE FOLLOWING BOARD TRUSTEES HAVE A FAMILY RELATIONSHIP: - Leonard Fuchs & Susan Fuchs - Ezra Stark, Robert Stark & Marla COMET-Stark - Mitch Wolf & Laura Wolf - Jeffery Wild & Danielle Wild - Morry Weiss & Judy Weiss FORM 990, PART VI, SECTION B, LINE 11B: Copies of the prepared Form 990 are submitted to the School's Finance and Executive Committees for review before filing. After filing, copies of the Form 990 are made available to the School's Board of Trustees. FORM 990, PART VI, SECTION B, LINE 12C: Members of the Board of Trustees annually receive a copy of the policy and complete a questionnaire to disclose any potential conflicts. FORM 990, PART VI, SECTION B, LINE 15: Compensation and adjustments are determined by comparing salaries with similar organizations throughout the country. FORM 990, PART VI, SECTION C, LINE 19: FUCHS MIZRACHI SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST RATE SWAP -4,269,889 CHANGE IN UNFUNDED PENSION LIABILITY -594,519 -------------- TOTAL -4,864,408