2020-02-14T12:17:46-06:00 2018-06-30 946214841 ARMANINO LLP 50 W SAN FERNANDO ST STE 500 SAN JOSE CA 95113 990 2017-07-01 942719901 YAVNEH DAY SCHOOL YAVN 4089846700 14855 OKA ROAD NO 100 LOS GATOS CA 95032 ZVI WEISS HEAD OF SCHOOL 4089846700 2020-02-13 1 LAWRENCE S KUECHLER P00233621 4082006400 2020-01-09 38.111.205.16 2020-02-13 17:24:27 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 B69C96A44CA12F3C30BF05B0C6A25928D3C225C6 2017 2020-11-06 18:47:13Z X ZVI WEISS 14855 OKA ROAD NO 100 LOS GATOS CA 95032 6953233 0 X WWW.YAVNEHDAYSCHOOL.ORG X 1981 CA COMMITTED TO ACADEMIC EXCELLENCE IN GENERAL AND JEWISH STUDIES WITHIN A STRONG, VIBRANT COMMUNITY. 16 16 62 19 0 0 1672870 2267123 4035797 4628724 64 0 23848 29411 5732579 6925258 1840525 1646604 0 0 2711399 3538512 0 0 84483 1042049 1100226 5593973 6285342 138606 639916 365667 2028480 2345068 3553755 -1979401 -1525275 YAVNEH DAY SCHOOL PROVIDES STRONG ACADEMIC EXCELLENCE IN GENERAL AND JUDAIC STUDIES WITHIN A STRONG COMMUNITY WHERE EACH CHILD IS CELEBRATED AND CHALLENGED. 0 0 5725814 1646604 4648031 YAVNEH DAY SCHOOL IS COMMITTED TO ACADEMIC EXCELLENCE IN GENERAL AND JEWISH STUDIES WITHIN A STRONG, VIBRANT COMMUNITY WHERE EACH CHILD IS CELEBRATED AND CHALLENGED. A YAVNEH EDUCATION IS ABOUT DISCOVERING HOW A CHILD LEARNS IN ORDER TO MAXIMIZE EACH STUDENT'S POTENTIAL WHILE FOSTERING CURIOSITY, ENCOURAGING RISK TAKING, AND INGRAINING A LOVE OF LEARNING. 5725814 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 3 0 1 62 0 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X DIANA WILMOT 4089846700 14855 OKA ROAD 100 LOS GATOS CA 95032 ARNNON GESHURI PRESIDENT (BOARD CHAIR) 5.00 X X 0 0 0 ADAM DORSAY VICE PRESIDENT - STRATEGIC 2.00 X X 0 0 0 REBECCA DISHOTSKY VICE PRESIDENT - DEVELOPME 2.00 X X 0 0 0 SETH SILVERSTEIN TREASURER (CFO) 2.00 X X 0 0 0 WENDY ASKENAS RECORDING SECRETARY 2.00 X X 0 0 0 RABBI SHOSHANA OHRINER BOARD MEMBER 1.00 X 0 0 0 YUVAL MINKOWSKI BOARD MEMBER 1.00 X 0 0 0 SCOTT GUGGENHEIM BOARD MEMBER 1.00 X 0 0 0 ORLY FRIEDMAN BOARD MEMBER 1.00 X 0 0 0 JENNIFER COPAKEN BOARD MEMBER 1.00 X 0 0 0 HOWARD SOLOVEI BOARD MEMBER 1.00 X 0 0 0 JEFF SALOWE BOARD MEMBER 1.00 X 0 0 0 DAVID GAERTNER BOARD MEMBER 1.00 X 0 0 0 RAN METZ BOARD MEMBER 1.00 X 0 0 0 SARAH MUNSON BOARD MEMBER 1.00 X 0 0 0 ALISON RUEBUSCH BOARD MEMBER 1.00 X 0 0 0 ZVI WEISS HEAD OF SCHOOL 40.00 X 291264 0 27713 DIANA WILMOT CHIEF FINANCE & OPS OFFICER 40.00 X 181409 0 52821 472673 0 80534 2 0 1 0 0 91935 2175188 2267123 TUITION AND FEES 611110 4547160 4547160 MISC FEES 611110 58502 58502 AFTER SCHOOL PROGRAM 611110 23062 23062 4628724 38025 91935 27921 10104 10104 1597 54 1543 1543 MISCELLANEOUS REVENUE 900099 17764 17764 17764 6925258 4648031 0 10104 1646604 1646604 572866 411325 128189 33352 2401856 2220004 144227 37625 41490 36456 4119 915 334630 300658 28013 5959 187670 167027 16890 3753 6388 6388 7940 7940 13708 13708 91392 88027 3365 29601 29601 548896 526940 19077 2879 41288 41288 1590 1272 318 SCHOOL OPERATIONAL COST 159947 98424 61523 FIELD TRIPS 101486 101486 CO-CURRICULAR PROGRAMS 53463 53463 PROFESSIONAL DEVELOPMEN 21353 21353 23174 23174 6285342 5725814 475045 84483 -43312 837645 182658 404602 55987 4377 15962 1116596 414366 0 702230 0 233998 365667 2028480 61622 763111 720829 1292870 1424609 1407235 91136 82039 46872 8500 2345068 3553755 X -1987933 -2259304 8532 734029 -1979401 -1525275 365667 2028480 639916 -185790 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 415214 414366 848 701382 701382 702230 OTHER ASSETS - DUE FROM YAVNEH PARENT'S ASSOCIATION 8500 OTHER ASSETS - FUTURE DONATED FACILITIES 225498 233998 DUE TO YAVNEH PARENT'S ASSOCIATION 8500 8500 X 5451546 267892 267892 5183654 1741604 1741604 6925258 4811630 267892 267892 4543738 1741604 1741604 6285342 PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL THE POSITIONS TAKEN BY THE SCHOOL IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE SCHOOL FILES INFORMATION RETURNS IN THE US FEDERAL JURISDICTION AND STATE OF CALIFORNIA. THE SCHOOL'S FEDERAL RETURNS FOR THE YEARS ENDED JUNE 30, 2015 AND BEYOND REMAIN SUBJECT TO POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE SCHOOL'S CALIFORNIA RETURNS OF THE YEARS ENDED JUNE 30, 2014 AND BEYOND REMAIN SUBJECT TO POSSIBLE EXAMINATION BY THE FRANCHISE TAX BOARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 1,646,604. DISCOUNTS ALLOCATED TO OFFICER BENEFITS 95,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 1,646,604. DISCOUNTS ALLOCATED TO OFFICER BENEFITS 95,000. 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 FOLLOWING POLICY CAN BE FOUND ON ALL OUR JOB POSTINGS, MANY OF OUR ADVERTISEMENTS (MAGAZINE AIDS, ETC). YAVNEH DOES NOT DISCRIMINATE ON BASIS OF RACE, CREED, COLOR, ETHNICITY, NATIONAL ORIGIN, RELIGION, SEX, SEXUAL ORIENTATION, GENDER EXPRESSION, AGE, HEIGHT, WEIGHT, PHYSICAL OR MENTAL ABILITY, VETERAN STATUS, MILITARY OBLIGATIONS, AND MARITAL STATUS. THE POLICY WAS PUBLISHED 6/7/18. SPRING EVENT 105091 76273 28818 25574 WALK-A-THON 17442 11931 5511 1317 1 7427 3731 3696 1030 129960 91935 38025 27921 27921 10104 1 TUITION ASSISTANCE (K-8) 130 1646604 BOOK VALUE TUITION ASSISTANCE PART I, LINE 2: ALL GRANTS ARE IN THE NATURE OF TUITION ASSISTANCE AND SCHOLARSHIPS. THERE ARE NO FUNDS DISBURSED OUTSIDE THE ORGNIZATION. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 ZVI WEISS HEAD OF SCHOOL 254264 0 0 0 37000 0 12713 0 15000 0 318977 0 0 0 DIANA WILMOT CHIEF FINANCE & OPS OFFICER 155409 0 0 0 26000 0 12821 0 40000 0 234230 0 0 0 PART I, LINE 1A THE SCHOOL PAYS GYM MEMBERSHIP FEE FOR HEAD OF SCHOOL AND CHIEF FINANCIAL & OPERATIONS OFFICER. BOARD OF TRUSTEES TRUSTEE TO FUND THE OPERATING EXPENSES OF THE SCHOOL X 351667 351590 0 1 1 JEWISH FEDERATION OF SILICON VALLEY LANDLORD TO FUND THE OPERATING EXPENSES OF THE SCHOOL X 1200000 1055645 0 1 1 1407235 DISCLOSURE NOT REQUIRED 37500 TUITION REMISSION DANIELA SILVERSTEIN WIFE OF BOARD TREASURER 22182 PART-TIME EMPLOYMENT 0 DORRIT GESHURI SISTER OF BOARD CHAIR 47893 INDEPENDENT CONTRACTOR 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS NOT AVAILABLE TO THE OFFICERS, NOR THE BOARD OF TRUSTEES, FOR THEIR REVIEW PRIOR TO ITS FILING DUE TO THE LATE PREPARAION. FORM 990, PART VI, SECTION B, LINE 12C BOARD OF DIRECTORS REGULARLY REVIEWS THE BYLAWS, CONTAINING THE POLICY ON CONFLICT OF INTEREST. THE BYLAWS ARE ROUTINELY REVIEWED AND MAINTAINED TO ALIGN WITH OUT STRATEGIC PLAN AND UPDATED, WHEN NECESSARY, TO KEEP WITH INDUSTRY STANDARDS. OUR POLICY IS PRACTICED DURING HIRING PRACTICES AND FREQUENTLY REMINDED TO THE BOARD OF DIRECTOR AND SENIOR STAFF, WHEN APPLICABLE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES IS RESPONSIBLE FOR DETERMINING THE SALARY OF THE HEAD OF SCHOOL USING INFORMATION FROM CAIS (CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS), NAIS (NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS) AND ISBOA (INDEPENDENT SCHOOL BUSINESS OFFICERS ASSOCIATION). THE BOARD IS ABLE TO MAKE COMPARISONS TO COMPARABLE SCHOOLS IN OUR AREA. THE STATISTICS GLEANED IN THE ABOVE PROCESS ARE THEN ALSO USED IN THE DETERMINATION OF THE SALARIES FOR OTHER STAFF MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 ALL SUCH INFORMATION, INCLUDING GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, IS MADE AVAILABLE TO PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. FORM 990, PART B, AMENDED RETURN: THE AUDITED FINANCIAL STATEMENTS WERE NOT COMPLETED BEFORE THE EXTENDED DUE DATE, MAY 15, 2019. THE AUDITED FINANCIAL STATEMENTS WERE FINALIZED SO THE RETURN HAS BEEN AMENDED TO CORRECT THE PREVIOUS REPORTING AND TO REFLECT THE FINALIZED AUDITED FINANCIAL INFORMATION OF THE ENTITY. THE FOLLOWING PARTS AND SCHEDULES OF THE RETURN WERE AMENDED: PART I, PART III, PART IV, PART V, PART VIII, PART IX, PART X, PART XI, PART XII, SCHEDULE D, SCHEDULE G, SCHEDULE I, AND SCHEDULE O. IN ADDIOTN, PART VII WAS AMENDED TO REFLECT AMENDED W-2 AMOUNTS FOR TWO OFFICERS. FOR PART I, THE REVENUE AND EXPENSES AMOUNTS WERE AMENDED TO REFLECT THE FINALIZED AUDITED FINANCIAL STATEMENTS. FOR PART III, THE PROGRAM SERVICE REVENUE, EXPENSES AND GRANT AMOUNT WERE AMENDED TO REFLECT THE FINALIZED AUDITED FINANCIAL STATEMENTS. IN PART IV, PAGE 3, LINE 11 AND 12 WERE MODIFIED TO INCLUDE ADDITIONAL PARTS COMPLETED IN SCHEDULE D TO MATCH AUDITED FINANCIAL STATEMENTS. IN PART V, ANSWERED YES TO THE ORGANIZATION COMPLYING WITH THE WITHHOLDING RULES. IN PART VII, THE W-2 AMOUNTS FOR THE TWO OFFICERS HAVE BEEN REVISED IN ACCORDANCE DUE TO AMENDED W-2'S. IN PART VIII, AMOUNTS FOR CONTRIBUTIONS, PROGRAM SERVICE REVENUE, NET INCOME FROM FUNDRAISING EVENTS AND NET INCOME FROM SALES OF INVENTORY WERE AMENDED TO REFLECT THE FINALIZED AUDITED FINANCIAL STATEMENTS. FOR PART IX, ALLOCATION OF EXPENSES WERE REVISED TO REFLECT FINALIZED AUDITED FINANCIAL STATEMENTS. FOR PART X, BALANCE SHEET AMOUNTS WERE AMENDED TO MATCH AUDITED FINANCIAL STATEMENTS. FOR PART XI, RECONCILIATION OF NET ASSETS CHANGED TO MATCH FINANCIAL STATEMENTS. PART XII CHANGED TO SHOW THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED ON A SEPARATE BASIS BY AN INDEPENDENT ACCOUNTANT. IN SCHEDULE D, THE AMOUNTS ON PART VI WERE AMENDED TO REFLECT AUDITED FINANCIAL STATEMENTS. IN SCHEDULE D PART IX AND PART X INCLUDE OTHER ASSETS AND OTHER LIABILITIES NOT PREVIOUSLY REPORTED. IN SCHEDULE D, PART XI AND XII, RECONCILIATION OF REVENUE AND EXPENSES, REFLECTS AMOUNTS REPORTED IN THE AUDITED FINANCIAL STATEMENTS BUT NOT ON FORM 990. SCHEDULE D, PART XIII, SHOWS A FOOTNOTE THAT ADDRESSES THE ORGANIZATION'S TAX POSITION. FOR SCHEDULE G, GROSS RECEIPTS FOR EVENT ONE CHANGED TO REFLECT AUDITED FINANCIAL STATEMENTS. FOR SCHEDULE I, THE AMOUNT OF NON-CASH ASSISTANCE WAS AMENDED TO REFLECT AUDITED FINANCIAL STATEMENTS. FOR SCHEDULE O, A FOOTNOTE WAS ADDED TO NOTE THE OVERSIGHT PROCESS HAS NOT CHANGED.