2020-07-15T13:48:58-05:00 2019-06-30 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2018-07-01 520961920 CHARLES E SMITH JEWISH DAY SCHOOL OF GREATER WASHINGTON INC CHAR 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 JULIA HOOVER CHIEF FINANCIAL OFFICER 3018811400 2020-07-13 1 FRANK H SMITH P00639053 2022274000 2020-07-13 144.121.95.190 2020-07-15 13:44:55 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 2270870E5AC7EBBD0B361335193D8AAA5AB6242B 2018 2021-01-29 14:40:06Z JULIA HOOVER 1901 E JEFFERSON STREET ROCKVILLE MD 20852 43401285 0 X WWW.CESJDS.ORG X 1965 MD SEE PART III, LINE 4A. 17 17 375 78 0 0 3613045 3072623 28204899 28318695 2234465 1885191 68349 279139 34120758 33555648 6281567 6484598 0 0 20764444 21367747 0 0 447420 6694391 7241448 33740402 35093793 380356 -1538145 66838078 65551868 4591720 4984525 62246358 60567343 CESJDS IS A PRE K-12 GRADE INDEPENDENT DAY SCHOOL THAT DELIVERS AN EXEMPLARY GENERAL AND JEWISH EDUCATION. OUR PURPOSE IS TO ENSURE A VIBRANT JEWISH FUTURE BY FOSTERING THE GROWTH OF CONFIDENT, COMPASSIONATE THINKERS WHO ENGAGE THE WORLD THROUGH JEWISH VALUES. 0 0 30254863 6484598 28318695 FOUNDED IN 1965, THE CHARLES E. SMITH JEWISH DAY SCHOOL (CESJDS) IS ONE OF THE LARGEST AND MOST PRESTIGIOUS K-12 JEWISH DAY SCHOOLS IN NORTH AMERICA. CREATIVITY AND CONFIDENCE ARE THE CORNERSTONES OF OUR SCHOOL COMMUNITY, CULTIVATED BY OUR WARM, FAMILY ATMOSPHERE AND TRADITION OF ACADEMIC EXCELLENCE. OUR 1,000 STUDENTS FLOURISH WITH THE SUPPORT OF DEDICATED FACULTY AND THE OPPORTUNITY TO WORK WITH CUTTING-EDGE TECHNOLOGIES. AT CESJDS, WE PREPARE OUR STUDENTS FOR ACTIVE ENGAGEMENT IN THE JEWISH COMMUNITY AND LEADERSHIP IN AMERICAN SOCIETY. CESJDS IS ACCREDITED BY AIMSDC (ASSOCIATION OF INDEPENDENT MD & DC SCHOOLS). 30254863 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 94 0 1 375 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X JULIA HOOVER 3018811400 1901 E JEFFERSON STREET ROCKVILLE MD 20852 DAN MENDELSON PRESIDENT 2.00 X X 0 0 0 MELANIE LUBIN VICE PRESIDENT 2.00 X X 0 0 0 STUART BASSIN TREASURER 2.00 X X 0 0 0 AYALA NURIELY KIMEL SECRETARY 2.00 X X 0 0 0 ADAM DUCKER ASSISTANT SECRETARY 2.00 X X 0 0 0 MICHAEL ALTER DIRECTOR 2.00 X 0 0 0 MELISSA GOLDMAN DAVIDSON DIRECTOR 2.00 X 0 0 0 HELENE DROBENARE-HORWITZ DIRECTOR 2.00 X 0 0 0 ORIT FRENKEL DIRECTOR 2.00 X 0 0 0 ALYSSA FRIEDRICH DIRECTOR 2.00 X 0 0 0 ROB GRENADER DIRECTOR 2.00 X 0 0 0 RICH HANDLOFF DIRECTOR 2.00 X 0 0 0 ROBERT KOGOD DIRECTOR 2.00 X 0 0 0 BRIAN LISS DIRECTOR 2.00 X 0 0 0 STACY MENSH SCHLACTUS DIRECTOR 2.00 X 0 0 0 JENNIFER SCHWARTZ DIRECTOR 2.00 X 0 0 0 ALEX TUVIN DIRECTOR 2.00 X 0 0 0 RABBI MITCH MALKUS HEAD OF SCHOOL 40.00 X 433135 0 36635 JULIA HOOVER CHIEF FINANCIAL OFFICER 40.00 X 176370 0 17699 MARC LINDNER ASSOCIATE HOS/UPPER SCHOOL 40.00 X 279590 0 26512 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 40.00 X 179309 0 14604 ROSLYN LANDY DEAN OF STUDENTS 40.00 X 169286 0 21163 ISRAEL MOSKOWITZ DIRECTOR OF FACILITIES 40.00 X 148153 0 16738 SHARON METRO DEVELOPMENT DIRECTOR 40.00 X 141218 0 16199 SYLVIA ARES TEACHER 40.00 X 140968 0 11239 ORNA SIEGEL DIR. OF ENROLLMENT & TUITION ASSIST. 40.00 X 129055 0 10305 LORI BELKE DIRECTOR OF HUMAN RESOURCES 40.00 X 126199 0 12960 1923283 0 184054 17 0 1 0 COUGHLIN TRANSPORTATION 7961 QUEENAIR DRIVE GAITHERSBURG MD 20879 BUS SERVICES 716726 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 CLEANING SERVICES 391939 DATAPRISE INC 1250 CONNECTICUT AVENUE NW WASHINGTON DC 20036 IT CONSULTING AND STAFFING SERVICES 311704 JDC LANDSCAPING SERVICES 14122 PATTERSON FARM COURT GLENELG MD 21737 LANDSCAPING SERVICES 133381 ABM BUILDING SERVICES 12040 INDIAN CREEK COURT BELTSVILLE MD 20705 MAINTENANCE SERVICES 102485 5 444224 116547 2511852 27151 3072623 TUITION 900099 27566294 27566294 FOOD SERVICE 900099 445796 445796 TRANSPORTATION 900099 246315 246315 SUMMER/OTHER PROGRAMS 900099 44415 44415 APPLICATION FEES 900099 15500 15500 375 375 28318695 1385949 1385949 10344879 9845637 499242 499242 499242 SUBLEASE INCOME 532000 150710 150710 REBATES 900099 107077 107077 BANK COMMISSIONS 900099 15600 15600 5752 5752 279139 33555648 28318695 0 2164330 6484598 6484598 1409062 1198328 210734 16137232 13401803 2428275 307154 1079906 832069 230326 17511 1507766 1163995 320587 23184 1233781 1026598 185449 21734 3160 3160 72108 72108 112384 112384 149646 149646 155159 155159 282429 281766 663 111559 111559 1982765 1909198 64604 8963 11245 10848 397 209329 201937 7392 1478567 1401476 70512 6579 31453 31453 STUDENT MAT. & PROGRAMS 1751021 1751021 STUDENT TRANSPORTATION 546074 546074 FOOD SERVICES 272160 272160 TRAINING AND EVENTS 53843 53843 18546 18546 35093793 30254863 4391510 447420 21308 31596 8681210 8079037 6182660 4191999 104090 118978 290607 215504 32606212 22596423 10656723 10009789 36871903 38984508 41697 1333 3987880 3919124 66838078 65551868 1953616 2014429 2099249 2458445 538855 511651 4591720 4984525 X 25761627 23689138 11358842 11336848 25125889 25541357 62246358 60567343 66838078 65551868 -1538145 -140869 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30391532 411394 1247167 589000 217383 112384 31131326 29015553 929754 1207406 563000 107651 90530 30391532 25926914 1660914 2384124 564000 319015 73384 29015553 17599680 9438423 -390542 557000 96667 66980 25926914 18256829 113070 -55207 547000 100808 67204 17599680 0.02000 0.82000 0.16000 0 0 25346227 16497377 8848850 7259985 6099046 1160939 10009789 FACILITY CONTRIBUTION RECEIVABLE 3919124 3919124 FAMILY ENROLLMENT DEPOSIT 286599 DEFERRED RENT 225052 511651 X 26817796 -140869 -140869 26958665 112384 6484598 6596982 33555647 28496811 0 28496811 112384 6484598 6596982 35093793 PART V, LINE 4: THESE ENDOWMENTS ARE EARMARKED FOR SCHOLARSHIP AND SPECIAL DESIGNATION BY THE DONOR. PART X, LINE 2: MANAGEMENT OF CESJDS BELIEVES THAT IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAXES IN ITS FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS NETTED AGAINST TUITION REVENUE 6,484,598. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS NETTED AGAINST TUITION REVENUE 6,484,598. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 CESJDS' POLICY IS PUBLISHED ANNUALLY IN THE BALTIMORE SUN. SCHEDULE E, PART I, LINE 4 CESJDS DOES NOT KEEP RECORDS OF THE RACIAL COMPOSITION OF STUDENTS. 1 TUITION ASSISTANCE 427 6412348 FMV TUITION SUBSIDIES TO STUDENTS EDUCATIONAL TRAVEL GRANTS 33 72250 FMV FINANCIAL SUBSIDIES TO STUDENTS FOR TRAVEL PART I, LINE 2: CESJDS' TUITION ASSISTANCE PROGRAM MAKES IT POSSIBLE FOR QUALIFIED FAMILIES WHO ARE UNABLE TO PAY FULL TUITION TO SEND THEIR CHILDREN TO CESJDS. CESJDS MAKES AVAILABLE INFORMATION AND APPLICATION MATERIAL TO ALL APPLICANT FAMILIES. AN INDEPENDENT THIRD PARTY SERVICE COMPLETES AN INITIAL EVALUATION OF APPLICATIONS, WHICH ARE THEN REVIEWED INTERNALLY UNDER CRITERIA ESTABLISHED BY THE CESJDS' TUITION ASSISTANCE COMMITTEE. THE ADMISSIONS PROCESS IS CONDUCTED INDEPENDENTLY OF THE TUITION ASSISTANCE PROGRAM, USING SEPARATE AND UNRELATED CRITERIA. THE FUNDS ARE ALLOCATED THROUGH TUITION REDUCTION FOR CESJDS, NOT CASH GRANTS TO FAMILIES. STUDENTS MUST BE ENROLLED AT CESJDS AND FAMILIES MUST QUALIFY UNDER THE CESJDS' GUIDELINES IN ORDER TO RECEIVE TUITION ASSISTANCE. FOR TRAVEL GRANTS, STUDENTS MUST QUALIFY UNDER THE CESJDS'S CRITERIA AND NO CASH IS DISTRIBUTED TO FAMILIES OR STUDENTS. THE GRANTS ARE DISTRIBUTED DIRECTLY TO THE AGENCY MANAGING THE TRIP UPON DIRECT CONFIRMATION THAT THE STUDENT IS PARTICIPATING. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 RABBI MITCH MALKUS HEAD OF SCHOOL 263155 0 0 0 169980 0 29159 0 7476 0 469770 0 0 0 JULIA HOOVER CHIEF FINANCIAL OFFICER 175818 0 0 0 552 0 14065 0 3634 0 194069 0 0 0 MARC LINDNER ASSOCIATE HOS/UPPER SCHOOL 242595 0 0 0 36995 0 19408 0 7104 0 306102 0 0 0 MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 97769 0 0 0 81540 0 11661 0 2943 0 193913 0 0 0 ROSLYN LANDY DEAN OF STUDENTS 164342 0 0 0 4944 0 13147 0 8016 0 190449 0 0 0 ISRAEL MOSKOWITZ DIRECTOR OF FACILITIES 145105 0 0 0 3048 0 11608 0 5130 0 164891 0 0 0 SHARON METRO DEVELOPMENT DIRECTOR 140666 0 0 0 552 0 11221 0 4978 0 157417 0 0 0 SYLVIA ARES TEACHER 140490 0 0 0 478 0 11239 0 0 0 152207 0 0 0 PART I, LINE 1A DURING 2018, MATTHEW BELLAS, LOWER SCHOOL PRINCIPAL, AND RABBI MITCH MALKUS, HEAD OF SCHOOL, RECEIVED PARSONAGE. THE TOTAL VALUE OF PARSONAGE WAS LISTED AS REPORTABLE COMPENSATION IN 2018. RABBI MITCH MALKUS HEAD OF SCHOOL 69440 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD MARC LINDNER ASSOCIATE HOS/UPPER SCHOOL PRINCIPAL 19400 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD MATTHEW BELLAS LOWER SCHOOL PRINCIPAL 36740 CONTRACTUAL TUITION BENEFIT REDUCE COST OF ATTENDANCE FOR CHILD X 2 27151 FMV 0 0 0 PART I, COLUMN (B): THIS AMOUNT REPRESENTS THE NUMBER OF CONTRIBUTIONS OF DONATED STOCK. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FEDERAL FORM 990 IS POSTED TO A SECURED PORTAL FOR REVIEW BY THE FULL BOARD OF DIRECTORS FOR 48 HOURS FOR COMMENT AND REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CESJDS COMPLIES WITH THE INTERNAL REVENUE SERVICE'S SUGGESTED BEST PRACTICES REGARDING CONFLICT OF INTEREST POLICIES APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATIONS. UNDER CESJDS' CONFLICT OF INTEREST POLICY, OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. THE SIGNED DISCLOSURE STATEMENTS ARE REVIEWED BY AND HELD BY THE CONTROLLER. THE POLICY APPLIES TO ALL OFFICERS, DIRECTORS AND SCHOOL EMPLOYEES. IT DEFINES AREAS OF POTENTIAL CONFLICT, THE PROCESSES FOR INDEPENDENT REVIEW AND RESOLUTION OF POTENTIAL CONFLICTS, AND THE ACTIONS REQUIRED IN THE EVENT OF NON-COMPLIANCE. IN CASES WHERE THE BOARD OF DIRECTORS, A COMMITTEE THEREOF, THE PRESIDENT OR A SUPERVISOR HAS REASONABLE CAUSE TO BELIEVE AN INDIVIDUAL HAS FAILED TO COMPLY WITH THE POLICY, THE INDIVIDUAL IS PROVIDED AN OPPORTUNITY TO EXPLAIN THE ALLEGED VIOLATION. VIOLATORS ARE SUBJECT TO DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES THE HEAD OF SCHOOL, AND SETS COMPENSATION BASED ON RESEARCH AND COMPARABILITY DATA. COMPENSATION FOR THE ASSISTANT HEAD OF SCHOOL AND UPPER LEVEL ADMINISTRATORS IS SET BY THE HEAD OF SCHOOL IN CONSULTATION AS APPROPRIATE WITH THE ASSISTANT HEAD OF SCHOOL, BASED ON RESEARCH OF COMPENSATION FOR SIMILAR POSITIONS AT COMPARABLE SCHOOLS AND NONPROFIT ORGANIZATIONS. THE MOST RECENT COMPENSATION STUDY TO EVALUATE THE HEAD OF SCHOOL'S COMPENSATION AMOUNT WAS PERFORMED AT THE END OF THE CALENDAR YEAR 2016. FORM 990, PART VI, SECTION C, LINE 19 CESJDS DOES NOT RELEASE GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS TO THE PUBLIC. THE FEDERAL FORM 990 IS AVAILABLE FOR VIEWING IN THE BUSINESS OFFICE AND CAN BE FOUND ON WWW.GUIDESTAR.ORG.