2021-04-21T13:24:00-05:00 2020-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2019-07-01 953374189 TARBUT V'TORAH COMMUNITY DAY SCHOOL TARB 9495099500 5 FEDERATION WAY IRVINE CA 92603 TAMMI JONES COO, CFO 9495099500 2021-04-19 1 MATTHEW PETROSKI P00853132 9257902600 2021-04-19 2019 2022-09-23 18:48:47Z TVT COMMUNITY DAY SCHOOL JEFFREY DAVIS 5 FEDERATION WAY IRVINE CA 92603 19188267 0 X WWW.TARBUT.COM X 1979 CA THE ORGANIZATION IS AN INDEPENDENT CO-EDUCATIONAL COLLEGE PREPATORY SCHOOL. 14 14 200 105 0 0 9132386 1757214 15838795 17121433 193223 212580 113797 85742 25278201 19176969 2249047 2473780 0 0 11867745 12946045 0 0 522985 6842006 7255348 20958798 22675173 4319403 -3498204 95511472 94179840 9767797 11717266 85743675 82462574 TVT IS AN INCLUSIVE JEWISH SCHOOL OF INQUIRY AND INNOVATION WHERE ACADEMICS ARE IMPORTANT AND CHARACTER IS PARAMOUNT. 0 0 18677808 2473780 17121433 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. 18677808 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 44 0 1 200 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 STEVE KAUFMAN 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 MARK HALES BOARD MEMBER 1.00 X 0 0 0 SUE LITTMAN BOARD MEMBER (START 9/19) 1.00 X 0 0 0 ANDREW LYON BOARD MEMBER 1.00 X 0 0 0 ALISON NIGHTINGALE BOARD MEMBER 1.00 X 0 0 0 LAUREN PLANT BOARD MEMBER (START 7/19) 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 JEFFREY DAVIS HEAD OF SCHOOL 40.00 X 457168 0 192923 TAMMI JONES TREASURER/CFO/COO 40.00 X 271297 0 36011 ANNE GREENAWALT SEC./EXEC. ASSISTANT (THRU 9/19) 40.00 X 19813 0 4257 PHYLLIS CHARLOTTE MUSOKE SEC./EXEC. ASSISTANT (START 10/19) 40.00 X 16793 0 647 JILL QUIGLEY PRINCIPAL - MIDDLE/UPPER S 40.00 X 188166 0 32824 MICHELLE BERNAT PRINCIPAL - LOWER SCHOOL 40.00 X 176593 0 34679 STUART LIGHT DIRECTOR OF JEWISH STUDIES 40.00 X 166713 0 136042 JONATHAN CASSIE DIRECTOR OF CURRICULUM & I 40.00 X 154274 0 31225 LENNY JACOB MORALES DIRECTOR OF TECHNOLOGY 40.00 X 140119 0 30345 BRYONNA FISCO DIRECTOR OF ADMISSION 40.00 X 139844 0 17950 JOHNATHAN RASTELLO DIRECTOR OF COLLEGE COUNSELING 40.00 X 136779 0 16628 1867559 0 533531 19 0 1 0 DPR CONSTRUCTION 4665 MACARTHUR COURT SUITE 100 NEWPORT BEACH CA 92660 GENERAL CONTRACTOR 3231776 LPA INC PO BOX 7399 NEWPORT BEACH CA 926587399 DESIGN ARCHITECTURE 284996 CENTER FOR LEARNING AND BEHAVORIAL SOLUT 16220 SCIENTIFIC WAY IRVINE CA 92618 LEARNING CENTER MANAGEMENT 270967 ALEXANDER MUSS HSI 78 RANDALL AVE ROCKVILLE CENTRE NY 11570 EDUCATION 162740 HOTZ STUFF 94 NAVARRE IRVINE CA 92612 CATERING 149002 10 1757214 17563 1757214 SCHOOL TUITION 611600 16263181 16263181 STUDENT ACTIVITIES/SER 611600 834817 834817 OTHER PROGRAM SERVICES 611600 23435 23435 17121433 212580 212580 84040 0 84040 84040 84040 13000 11298 1702 1702 19176969 17121433 0 298322 2473780 2473780 1271711 431819 660744 179148 9066159 7785065 1014092 267002 677888 393175 284713 1192551 930190 262361 737736 634453 77462 25821 29619 29619 89581 89581 3733 3733 44555 736 43819 311553 197525 100759 13269 145653 55617 81504 8532 132144 6762 125382 927747 848848 64942 13957 61663 37980 19640 4043 48321 33526 13381 1414 2459 2459 3663594 3451986 207327 4281 159372 159372 STUDENT ACTIVITIES/SVC 1003206 857957 140080 5169 OTHER INSTRUCTION. COST 324631 266742 57540 349 RESERVE FOR UNCOLLECTIB 35870 35870 271647 271647 22675173 18677808 3474380 522985 9630690 10726296 2578073 2588823 1577538 39223 87741 0 230969 377695 100236973 25365667 76295209 74871306 5111252 5576497 95511472 94179840 2976272 2469510 6791525 7131056 0 2116700 9767797 11717266 X 83326647 82173574 2417028 289000 85743675 82462574 95511472 94179840 X -3498204 168987 48116 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4941110 24860 285941 5251911 3195431 1460609 285070 4941110 3001095 194336 3195431 2753722 282403 35030 3001095 2700805 14266 38651 2753722 1.00000 0.00000 0.00000 1 0 11713169 11713169 78507469 19628964 58878505 4215423 2911022 1304401 5800912 2825681 2975231 74871306 PAYCHECK PROTECTION PROGRAM LOAN PAYABLE (PPP) 2116700 2116700 X 16936666 168987 8809 48116 225912 16710754 3733 2462482 2466215 19176969 20217767 8809 8809 20208958 3733 2462482 2466215 22675173 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, 2020, 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 48,116. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 2,473,780. FUNDRAISING EVENT EXPENSES -11,298. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 2,473,780. FUNDRAISING EVENT EXPENSES -11,298. 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. 1 FINANCIAL AID 209 2268768 FMV DIRECT CREDIT TO STUDENT ACCOUNT TUITION DISCOUNT 34 28547 FMV DIRECT CREDIT TO STUDENT ACCOUNT MERIT SCHOLARSHIP 5 176465 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 457168 0 0 0 0 0 169115 0 23808 0 650091 0 0 0 TAMMI JONES TREASURER/CFO/COO 271297 0 0 0 0 0 12275 0 23736 0 307308 0 0 0 JILL QUIGLEY PRINCIPAL - MIDDLE/UPPER S 188166 0 0 0 0 0 9016 0 23808 0 220990 0 0 0 MICHELLE BERNAT PRINCIPAL - LOWER SCHOOL 176593 0 0 0 0 0 7452 0 27227 0 211272 0 0 0 STUART LIGHT DIRECTOR OF JEWISH STUDIES 166713 0 0 0 0 0 5953 0 130089 0 302755 0 0 0 JONATHAN CASSIE DIRECTOR OF CURRICULUM & I 154274 0 0 0 0 0 7418 0 23807 0 185499 0 0 0 LENNY JACOB MORALES DIRECTOR OF TECHNOLOGY 140119 0 0 0 0 0 6538 0 23807 0 170464 0 0 0 BRYONNA FISCO DIRECTOR OF ADMISSION 139844 0 0 0 0 0 6822 0 11128 0 157794 0 0 0 JOHNATHAN RASTELLO DIRECTOR OF COLLEGE COUNSELING 136779 0 0 0 0 0 6421 0 10207 0 153407 0 0 0 PART I, LINE 1A STUART LIGHT, DIRECTOR OF JEWISH STUDIES, RECEIVED A NONTAXABLE HOUSING ALLOWANCE OF $63,855 FOR PARSONAGE DURING 2019 CALENDAR YEAR. THE AMOUNT WAS REPORTED ON SCH J, PART II, LINE 5, COLUMN (D) NONTAXABLE BENEFITS. PART I, LINE 1B THE HEAD OF SCHOOL IS REIMBURSED FOR HEALTH CLUB DUES, IN THE AMOUNT OF $1,015 DURING 2019 CALENDAR YEAR AS A PROVISION OF HIS CONTRACT WITH THE SCHOOL. 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 2019 CALENDAR YEAR WAS $155,365 AND THIS ACTUARIAL INCREASE WAS INCLUDED ON SCH J, PART II, COLUMN C. 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 48,116. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.