2021-05-13T19:09:37-05:00 2020-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2019-07-01 954381008 MILKEN COMMUNITY SCHOOLS MILK 3104403500 15800 ZELDINS WAY LOS ANGELES CA 90049 TARRYN BRESKAL CFO 3104403500 2021-05-13 1 MATTHEW PETROSKI P00853132 9257902600 2021-05-13 2019 2022-09-23 18:48:47Z MILKEN COMMUNITY HIGH SCHOOL TARRYN BRESKAL 15800 ZELDINS WAY LOS ANGELES CA 90049 38013369 0 X WWW.MILKENSCHOOL.ORG X 1991 CA TO OPERATE SCHOOLS TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND OTHER SUBJECTS TAUGHT IN INDEPENDENT COLLEGE PREPARATORY SCHOOLS. 21 20 268 80 0 0 1542500 1961807 33712890 35487585 141744 136260 456469 359416 35853603 37945068 5781622 6848674 0 0 22323660 20952471 0 0 849117 10932942 10309262 39038224 38110407 -3184621 -165339 80230125 80066489 41485615 41540665 38744510 38525824 TO OPERATE SCHOOLS TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND OTHER SUBJECTS TAUGHT IN PUBLIC SCHOOLS. 0 0 30389535 6848674 35487585 AS A GRADE 7-12 INDEPENDENT COLLEGE-PREPARATORY INSTITUTION SERVICING 715 STUDENTS, MILKEN COMMUNITY SCHOOLS IS A PLACE OF RIGOROUS ACADEMIC PREPARATION AND INTELLECTUAL INQUIRY AND A PLACE OF PROFOUND AND TRANSFORMATIVE EXPERIENCES WITH LEARNING, SPIRITUAL PRACTICE, AND ETHICAL PRACTICE AT THE FOUNDATION OF THOSE EXPERIENCES. MILKEN'S CORE PROGRAMS DRIVE A DEMANDING AND FULFILLING ACADEMIC CURRICULUM. OUR SPECIALIZED INSTITUTES AND CENTERS, RANGING FROM ARCHITECTURE AND DESIGN TO SCIENCE AND TECHNOLOGY AND ADVANCED JEWISH STUDIES, IN CONCERT WITH ADVANCED PLACEMENT COURSES AND A FULL ARRAY OF PERFORMING ARTS, VISUAL ARTS, AND LANGUAGE ELECTIVES, PROVIDE OUR STUDENTS WITH THE FINEST PRIVATE, INDEPENDENT SCHOOL EXPERIENCES INFUSED WITH THE BEST OF JEWISH EDUCATION. 30389535 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 46 0 1 268 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X TARRYN BRESKAL 3104403500 15800 ZELDINS WAY LOS ANGELES CA 90049 LISE APPLEBAUM CHAIR 1.00 X X 0 0 0 RICHARD SANDLER VICE CHAIR 1.00 X X 0 0 0 KEN GROSS SECRETARY 1.00 X X 0 0 0 LEON JANKS TREASURER 1.00 X X 0 0 0 RABBI TOVA LEIBOVIC DOUGLAS TRUSTEE (START 08/19) 1.00 X 0 0 0 RABBI ED FEINSTEIN TRUSTEE 1.00 X 0 0 0 SHERRI FOGELMAN TRUSTEE 1.00 X 0 0 0 DANA GUERIN TRUSTEE 1.00 X 0 0 0 LAURYN HARRIS TRUSTEE 1.00 X 0 0 0 SCOTT LIEBERMAN TRUSTEE 1.00 X 0 0 0 JANINE LOWY TRUSTEE 1.00 X 0 0 0 LOWELL MILKEN TRUSTEE 1.00 X 0 0 0 DRFARID PAKRAVAN TRUSTEE 1.00 X 0 0 0 SEAN RAD TRUSTEE 1.00 X 0 0 0 NURIT ROBIN TRUSTEE 1.00 X 0 0 0 KEN RUBY TRUSTEE 1.00 X 0 0 0 ANTON SCHIFF TRUSTEE 1.00 X 0 0 0 NANCY SCHULMAN TRUSTEE 1.00 X 0 0 0 DAVID SHAPIRO TRUSTEE 1.00 X 0 0 0 RABBI DAVID WOZNICA TRUSTEE 1.00 X 0 0 0 DANIEL TENENBAUM TRUSTEE 1.00 X 0 0 0 JOHN AMUSSEN COO & CFO 40.00 X 118914 0 6707 SARAH SHULKIND HEAD OF SCHOOL 40.00 X 213179 0 81973 TARRYN BRESKAL FINANCIAL ANALYST 40.00 X 66973 0 48580 TANNER JAMES RAGLAND COO 40.00 X 170858 0 37967 DANIEL SPIEGEL ASSOC. HOS FOR EXTERNAL RELATIONS 40.00 X 86598 0 15304 LIMOR DANKNER MIDDLE SCHOOL PRINCIPAL 40.00 X 203907 0 39740 KIMBERLY SCHWARTZ UPPER SCHOOL PRINCIPAL 40.00 X 198807 0 129814 GORDON BERNAT-KUNIN SCHOOL RABBI 40.00 X 144768 0 72792 MONICA DARANYI MATH TEACHER 40.00 X 140478 0 14429 LINDY KADOURI ADMISSIONS DIRECTOR 40.00 X 135782 0 81418 BEAU LINDSAY ASSISTANT PRINCIPAL 40.00 X 142476 0 30161 DEBRA SOKOLOW DIR. OF ARCHITECTURE AND DESIGN 40.00 X 139191 0 7203 GARY WEISSERMAN FORMER HOS (LEFT 6/18) 40.00 X 167778 0 115107 ROBERT WEXLER FORMER HOS (07/18 TO 06/19) 40.00 X 131841 0 0 METUKA BENJAMIN FORMER PRESIDENT (LEFT 06/18) 40.00 X 149969 0 685 2211519 0 681880 73 1 1 0 TUMBLEWEED PO BOX 49291 LOS ANGELES CA 90050 TRANSPORTATION 979840 PROFESSIONAL SECURITY CONSULTANT 11454 SAN VICENTE BL LOS ANGELES CA 90049 SECURITY PROVIDER 742940 ALEXANDER MUSS INSTITUTE FOR ISRAEL ED 78 RANDALL AVE ROCKVILLE CTR NY 11570 TIFERET PROGRAMS 731551 CALIENTE LANDSCAPE INC 7100 FULLBRIGHT AVE WINNETKA CA 91306 GARDENING SERVICE 161972 ETGAR INC PO BOX 2212 DECATUR GA 30031 TIYULIM TRIP 122615 13 1961807 62219 1961807 TUITION AND FEES 611600 34031479 34031479 AUXILIARY PROGRAM REVE 611710 767854 767854 OTHER PROGRAM REVENUE 611710 688252 688252 35487585 136261 136261 68300 68301 -1 -1 -1 359416 0 359416 359416 37945068 35487585 0 495676 6848674 6848674 1472507 987763 484744 15353599 13394964 1784364 174271 599564 528601 70963 2114290 1604801 488247 21242 1412511 1060889 317869 33753 47000 47000 1442 1442 319811 151678 168133 263547 5281 252442 5824 846089 417043 418231 10815 319308 319308 1261859 1112361 130784 18714 3651 3651 122936 91184 28070 3682 503920 5502 498418 2430267 2135419 245707 49141 233467 219296 11809 2362 STUDENT SPECIAL PROGRAM 1548651 918403 597413 32835 STUDENT ACTIVITIES 723112 303482 419630 TIFERET 660894 660894 REPAIR AND MAINTENANCE 591459 513484 66305 11670 431849 417579 14206 64 38110407 30389535 6871755 849117 1299031 1891279 6379368 5388229 15124615 17218704 0 311522 519946 149480 80605220 32995799 49603627 47609421 1867605 2245920 5435933 5251934 80230125 80066489 2844065 2179165 26987120 26891500 0 270000 5626866 6200000 6000000 6000000 27564 0 41485615 41540665 X 30485764 30852945 8258746 7672879 38744510 38525824 80230125 80066489 -165339 -53347 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7862892 324400 87122 8274414 7567994 36000 258898 7862892 6297159 907082 363753 7567994 5348105 371106 577948 6297159 4651379 840811 -144085 5348105 0.68010 0.30700 0.01290 0 0 2805660 2805660 73284938 28889609 44395329 4110432 3833729 276703 404190 272461 131729 47609421 COMMON INVESTMENT POOL 5251934 F 5251934 X 31041605 -53347 -53347 31094952 1442 6848674 6850116 37945068 31260291 0 31260291 1442 6848674 6850116 38110407 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO FUND SCHOLARSHIPS AND VARIOUS EDUCATIONAL PROGRAMS. 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 HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2020, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,848,674. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 6,848,674. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 MILKEN COMMUNITY SCHOOLS PROVIDES A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS AT THE BOTTOM OF ITS WEBSITE LANDING PAGE AT ALL TIMES. 1 SCHOLARSHIPS AND FINANCIAL AID 258 6848674 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: MILKEN PROVIDES FINANCIAL AID BASED ON EACH FAMILY'S DEMONSTRATED NEED, WITHOUT REGARD TO RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR GENDER. MILKEN USES THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) STUDENT AND SCHOOL SERVICES' ONLINE FINANCIAL AID SYSTEM TO EVALUATE FAMILY APPLICATIONS FOR NEED-BASED SCHOLARSHIP AWARDS FOR STUDENTS, BASED ON SELF-REPORTED INCOME AND EXPENSES CORROBORATED BY TAX RETURNS AND OTHER AVAILABLE DOCUMENTS. MILKEN ADHERES TO NAIS'S PRINCIPLES OF GOOD PRACTICE FOR FINANCIAL AID ADMINISTRATION. ALL FAMILY-PROVIDED DOCUMENTS AND DATA ARE COLLECTED AND STORED BY NAIS. X 1 0 X X X 1 1 0 0 0 0 0 1 0 SARAH SHULKIND HEAD OF SCHOOL 213179 0 0 0 0 0 9500 0 72473 0 295152 0 0 0 TANNER JAMES RAGLAND COO 170858 0 0 0 0 0 8780 0 29187 0 208825 0 0 0 LIMOR DANKNER MIDDLE SCHOOL PRINCIPAL 203907 0 0 0 0 0 10553 0 29187 0 243647 0 0 0 KIMBERLY SCHWARTZ UPPER SCHOOL PRINCIPAL 198807 0 0 0 0 0 21407 0 108407 0 328621 0 0 0 GORDON BERNAT-KUNIN SCHOOL RABBI 144768 0 0 0 0 0 0 0 72792 0 217560 0 0 0 MONICA DARANYI MATH TEACHER 140478 0 0 0 0 0 7834 0 6595 0 154907 0 0 0 LINDY KADOURI ADMISSIONS DIRECTOR 135782 0 0 0 0 0 7281 0 74137 0 217200 0 0 0 BEAU LINDSAY ASSISTANT PRINCIPAL 142476 0 0 0 0 0 7251 0 22910 0 172637 0 0 0 GARY WEISSERMAN FORMER HOS (LEFT 6/18) 0 0 0 0 167778 0 8664 0 106443 0 282885 0 0 0 ROBERT WEXLER FORMER HOS (07/18 TO 06/19) 131841 0 0 0 0 0 0 0 0 0 131841 0 0 0 METUKA BENJAMIN FORMER PRESIDENT (LEFT 06/18) 0 0 0 0 149969 0 0 0 685 0 150654 0 0 0 PART I, LINE 1A PARSONAGE IS PROVIDED TO RABBIS ON STAFF. IN 2019 CALENDAR YEAR, RABBI GORDON M BERNAT-KUNIN, RABBI ROBERT D WEXLER, RABBI DAVID SAIGER, RABBI SHAWN FIELDS-MEYER, RABBI NEAL SCHEINDLIN, RABBI AARON Z FINKELSTEIN RECEIVED PARSONAGE IN THE AMOUNT OF $41,000, $42,000, $55,645, $70,091, $48,000, $40,000 RESPECTIVELY. GARY WEISSERMAN, FORMER HEAD OF SCHOOL, RECEIVED A NON-TAXABLE HOUSING ALLOWANCE OF $91,850 IN 2019 CALENDAR YEAR. THE AMOUNT WAS INCLUDED ON SCH J, PART II, COLUMN D. SARAH SHULKIND, HEAD OF SCHOOL, RECEIVED A TAXABLE HOUSING ALLOWANCE OF $50,000 IN 2019 CALENDAR YEAR. THE AMOUNT WAS INCLUDED ON HER 2019 FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(III). PART I, LINES 4A-B PART I, LINE 4A METUKA BENJAMIN FORMER PRESIDENT OF MILKEN AND GARY WEISSERMAN FORMER HEAD OF SCHOOL RECEIVED SEVERANCE DURING THE 2019 CALENDAR YEAR IN THE AMOUNTS OF $149,969 AND $167,778 RESPECTIVELY THESE AMOUNTS ARE INCLUDED ON FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(III). PART I, LINE 4B GORDON M BERNAT-KUNIN, VIVIENNE FRIEDMAN, SHEILA GOLDMAN, KIMBERLY A SCHWARTZ, AND HELEN R. MCKIBBIN PARTICIPATED IN A 457(B) DEFERRED COMPENSATION PLAN AND THE DISTRIBUTION FOR THE CALENDAR YEAR 2019 WAS $10,250, $6,174, $6,000, $10,500 AND $7,245 RESPECTIVALY. THE 457(B) PLAN WAS VESTED AND THE DISTRIBUTION WAS INCLUDED ON THEIR 2019 FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(III). IN RECOGNITION OF METUKA BENJAMIN'S SERVICE AS FOUNDER AND PRESIDENT OF MILKEN, BENJAMIN SHALL RECEIVE AN ANNUAL BENEFIT OF $150,000, FROM JULY 1, 2018 THROUGH JUNE 1, 2023. THIS PLAN IS TREATED AS A DEFERRED COMPENSATION PLAN UNDER INTERNAL REVENUE CODE SECTION 3121(V) AND AS A CHURCH PLAN UNDER INTERNAL REVENUE CODE SECTION 457(E). THE $149,969 PAYMENT FOR 2019 CALENDAR YEAR WAS INCLUDED ON HER FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(III). THE REMAINING $31 WAS PAYMENT FOR THE DENTAL PPO PRE-TAX BENEFIT SHE HAD. PART I, LINE 7 KIMBERLY SCHWARTZ RECEIVED A BONUS IN THE AMOUNT OF $10,500. THIS IS AN ANNUAL BONUS PER HER CONTRACT WITH MILKEN COMMUNITY SCHOOLS. THE AMOUNT WAS PAID TO KIM DIRECTLY THROUGH THE 457B DEFERRED COMPENSATION PLAN AND IS REPORTED ON SCH J, PART II, COLUMN (C). SARAH SHULKIND HEAD OF SCHOOL HOUSING LOAN X 360000 311522 0 1 1 KEN RUBY BOARD MEMBER PERSONAL LOAN X 360000 270000 0 1 1 581522 X 3 62219 FMV 0 0 1 0 PART I, COLUMN (B): AMOUNTS IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTORS NOT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARATION AND REVIEW PROCESS FOR THE FORM 990 FOR THE YEAR ENDED JUNE 30, 2020 INCLUDED A NUMBER OF DISCUSSIONS BETWEEN THE SCHOOL'S INTERNAL FINANCE STAFF AND THE PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990 TO REVIEW THE SCHOOL'S ACTIVITIES AND OPERATIONS. IN CONJUNCTION WITH THE INFORMATION OBTAINED THROUGH THE FINANCIAL AUDIT PROCESS AND ADDITIONAL WRITTEN INQUIRIES SPECIFIC TO THE EXEMPT ORGANIZATION RETURNS, INFORMATION OBTAINED THROUGH THESE DISCUSSIONS WAS USED TO ENSURE THAT THE RETURNS PROVIDE AN ACCURATE AND TRANSPARENT SUMMARY OF THE SCHOOL'S ACTIVITIES FOR THE YEAR. ONCE THE PREPARATION PROCESS WAS COMPLETED, DRAFT RETURNS WERE PROVIDED TO THE CHIEF OPERATING AND FINANCIAL OFFICER, THE CONTROLLER AND THE INTERNAL ACCOUNTANT. ALL CHANGES REQUIRED AS A RESULT OF THAT REVIEW WERE MADE AND FINAL RETURNS WERE PRODUCED. THE BOARD'S FINANCE COMMITTEE REVIEWED THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES. ALL POTENTIAL CONFLICTS ARE REQUIRED TO BE REPORTED TO THE HEAD OF THE SCHOOL OR THE BOARD CHAIR. BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES SIGN ANNUAL INDEPENDENCE STATEMENTS. THE EXECUTIVE COMMITTEE OF THE BOARD, EXCLUDING THE MEMBER WITH THE POTENTIAL CONFLICT, IS RESPONSIBLE FOR DETERMINING IF A CONFLICT EXISTS. IF A POTENTIAL CONFLICT EXISTS WITH A BOARD MEMBER REGARDING A SPECIFIC TRANSACTION, THE INTERESTED PERSON IS REQUIRED TO RETIRE FROM THE ROOM AND NOT PARTICIPATE IN THE DELIBERATION OR DECISION REGARDING THE MATTER. THE INTERESTED PERSON WILL NOT BE PERMITTED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT COMMITTEE PERFORMS MARKET TESTS USING SURVEY DATA FROM NAIS AND CAL-ISBOA FOR SIMILAR POSITIONS BEFORE OFFERING A SALARY. THE COMMITTEE ALSO TAKES INTO ACCOUNT DATA FROM SIMILAR SIZED INSTITUTIONS IN MAJOR URBAN AREAS AND COMPARES THE DATA WITH CALIFORNIA AND LOCAL MARKETS. THE DELIBERATION PROCESS IS SUBSTANTIATED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THESE DOCUMENTS ARE NOT REQUIRED BY FEDERAL OR STATE LAW TO BE MADE AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.