2020-06-16T13:31:55-05:00 2019-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2018-07-01 954381008 MILKEN COMMUNITY SCHOOLS MILK 3104403500 15800 ZELDINS WAY LOS ANGELES CA 90049 TARRYN BRESKAL CFO 3104403500 2020-06-08 1 MATTHEW PETROSKI P00853132 9257902600 2020-06-08 34.104.2.3 2020-06-08 18:10:40 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A2EF7C6B3EF9173E0A95C57244F2B1B86FE486B2 2018 2021-01-29 14:40:06Z MILKEN COMMUNITY HIGH SCHOOL TARRYN BRESKAL 15800 ZELDINS WAY LOS ANGELES CA 90049 36358976 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 21 276 120 0 0 2832732 1542500 32675923 33712890 93078 141744 492738 456469 36094471 35853603 5521288 5781622 0 0 22333803 22323660 0 0 915077 12070678 10932942 39925769 39038224 -3831298 -3184621 85953830 80230125 44157793 41485615 41796037 38744510 TO OPERATE SCHOOLS TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND OTHER SUBJECTS TAUGHT IN PUBLIC SCHOOLS. 0 0 30791919 5781622 33712890 AS A GRADE 7-12 INDEPENDENT COLLEGE-PREPARATORY INSTITUTION SERVICING 705 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. 30791919 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 65 0 1 276 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 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 KARL THURMOND VICE CHAIR 1.00 X X 0 0 0 KEN GROSS SECRETARY 1.00 X X 0 0 0 SCOTT LIEBERMAN TREASURER 1.00 X X 0 0 0 DANA GUERIN TRUSTEE 1.00 X 0 0 0 DRFARID PAKRAVAN TRUSTEE 1.00 X 0 0 0 JANINE LOWY TRUSTEE 1.00 X 0 0 0 RICHARD SANDLER TRUSTEE 1.00 X 0 0 0 KEN RUBY TRUSTEE 1.00 X 0 0 0 LEON JANKS TRUSTEE 1.00 X 0 0 0 LOWELL MILKEN TRUSTEE 1.00 X 0 0 0 NURIT ROBIN TRUSTEE 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 RABBI DAVID WOLPE TRUSTEE 1.00 X 0 0 0 RABBI DAVID WOZNICA 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 LAURYN HARRIS TRUSTEE 1.00 X 0 0 0 SEAN RAD TRUSTEE 1.00 X 0 0 0 DANIEL TENENBAUM TRUSTEE 1.00 X 0 0 0 DR JOHN YADEGAR TRUSTEE (THRU 1/19) 1.00 X 0 0 0 JOHN AMUSSEN COO & CFO 40.00 X 207311 0 68047 ROBERT WEXLER INTERIM HOS (7/18 TO 6/19) 40.00 X 131881 0 42424 LIMOR DANKNER MIDDLE SCHOOL PRINCIPAL 40.00 X 198547 0 83724 KIMBERLY SCHWARTZ UPPER SCHOOL PRINCIPAL 40.00 X 193447 0 92981 TANNER JAMES RAGLAND IT DIRECTOR 40.00 X 162740 0 56663 HELEN MCKIBBIN DIRECTOR OF HR 40.00 X 135184 0 28751 LINDY KADOURI DIRECTOR OF ADVANCEMENT 40.00 X 130997 0 80596 WILLIAM COHEN JEWISH STUDIES TEACHER 40.00 X 141386 0 55476 MONICA DARANYI MATH TEACHER 40.00 X 124444 0 12829 BEAU LINDSAY ASSISTANT PRINCIPAL 40.00 X 135551 0 19557 METUKA BENJAMIN FORMER PRESIDENT (THRU 6/18) 40.00 X 276553 0 8626 GARY WISSERMAN FORMER HOS (THRU 6/18) 40.00 X 341866 0 213692 2179907 0 763366 53 1 1 0 TUMBLEWEED TRANSPORTATION PO BOX 49291 LOS ANGELES CA 90049 TRANSPORTATION 784289 PROFESSIONAL SECURITY CONSULTANTS 11454 SAN VICENTE BOULEVARD LOS ANGELES CA 90049 SECURITY PROVIDER 760892 ALEXANDER MUSS INSTITUTE FOR ISRAEL EDUC 78 RANDALL AVENUE ROCKVILLE CENTER NY 11570 TIFERET PROGRAMS 536500 CALIENTE LANDSCAPE INC 7050 OWENSMOUTH 206B CANOGA PARK CA 91304 LANDSCAPING 162308 TECALAUNCH 5042 WILSHIRE BLVD 21546 LOS ANGELES CA 90036 CONSTRUCTION 160679 7 65310 1477190 1542500 TUITION AND FEES 611600 32230151 32230151 AUXILIARY PROGRAM REVE 611710 1265529 1265529 OTHER PROGRAM REVENUE 611710 217210 217210 33712890 144502 144502 396457 399215 -2758 -2758 -2758 172572 65310 106158 66414 66414 390055 0 390055 390055 35853603 33712890 0 598213 5781622 5781622 1881561 1129304 442862 309395 16284307 13308728 2655169 320410 653439 543388 103286 6765 2210695 1381611 744290 84794 1293658 1027895 231113 34650 158974 41976 116998 42000 42000 47218 47218 140205 7122 131642 1441 1017980 507373 498857 11750 256947 50502 204730 1715 1406659 1223678 155170 27811 4289 4289 97181 71226 25592 363 562028 33069 528959 2517046 2239596 226741 50709 222589 112335 110254 STUDENT SPECIAL PROGRAM 1673831 1122336 496736 54759 STUDENT ACTIVITIES 831308 395696 435612 TIFERET 829656 829656 REPAIR AND MAINTENANCE 584887 460817 113597 10473 540144 523989 16113 42 39038224 30791919 7331228 915077 903574 1299031 10579730 6379368 15031699 15124615 320830 519946 80169160 30565533 51719725 49603627 1709542 1867605 5688730 5435933 85953830 80230125 2758571 2844065 25874842 26987120 9675750 5626866 5785354 6000000 63276 27564 44157793 41485615 X 25967751 30485764 13645894 6039986 2182392 2218760 41796037 38744510 85953830 80230125 -3184621 133094 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7567994 36000 258898 7862892 6297159 907082 363753 7567994 5348105 371106 577948 6297159 4651379 840811 -144085 5348105 3697748 941593 32139 20101 4651379 0.70430 0.28220 0.01350 0 0 2805660 2805660 72905987 26978192 45927795 4053323 3333961 719362 404190 253380 150810 49603627 COMMON INVESTMENT POOL 5435933 F 5435933 CAPITAL LEASE OBLIGATIONS 27564 27564 X 30311233 133094 106158 239252 30071981 5781622 5781622 35853603 33362760 106158 106158 33256602 5781622 5781622 39038224 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, 2019, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSE 106,158. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 5,781,622. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 106,158. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 5,781,622. 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 ORGANIZATION ANNUALLY PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY IN GENERAL CIRCULATION NEWSPAPERS. THE POLICY IS STATED ON THE ORGANIZATION'S WEBSITE AND IN PROMOTIONAL MATERIAL. GALA 237882 65310 172572 106158 237882 65310 172572 106158 106158 66414 1 SCHOLARSHIPS AND FINANCIAL AID 265 5781622 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 0 0 JOHN AMUSSEN COO & CFO 207311 0 0 0 0 0 10451 0 57596 0 275358 0 0 0 ROBERT WEXLER INTERIM HOS (7/18 TO 6/19) 131881 0 0 0 0 0 0 0 42424 0 174305 0 0 0 LIMOR DANKNER MIDDLE SCHOOL PRINCIPAL 198547 0 0 0 0 0 10292 0 73432 0 282271 0 0 0 KIMBERLY SCHWARTZ UPPER SCHOOL PRINCIPAL 183367 0 0 0 10080 0 0 0 92981 0 286428 0 0 0 TANNER JAMES RAGLAND IT DIRECTOR 162740 0 0 0 0 0 8381 0 48282 0 219403 0 0 0 HELEN MCKIBBIN DIRECTOR OF HR 135184 0 0 0 0 0 7505 0 21246 0 163935 0 0 0 LINDY KADOURI DIRECTOR OF ADVANCEMENT 130997 0 0 0 0 0 7164 0 73432 0 211593 0 0 0 WILLIAM COHEN JEWISH STUDIES TEACHER 141386 0 0 0 0 0 7207 0 48269 0 196862 0 0 0 BEAU LINDSAY ASSISTANT PRINCIPAL 135551 0 0 0 0 0 7179 0 12378 0 155108 0 0 0 METUKA BENJAMIN FORMER PRESIDENT (THRU 6/18) 107777 0 0 0 168776 0 0 0 8626 0 285179 0 0 0 GARY WISSERMAN FORMER HOS (THRU 6/18) 168566 0 0 0 173300 0 0 0 213692 0 555558 0 0 0 PART I, LINE 1A PARSONAGE IS PROVIDED TO RABBIS ON STAFF. IN 2018 CALENDAR YEAR, RABBI AARON FINKELSTEIN, RABBI GORDON BERNAT-KUNIN, RABBI NEAL SCHEINDLIN, RABBI SHAWN FIELDS MEYER, RABBI DAVID SAIGER, AND RABBI MENACHEM WEISS RECEIVED PARSONAGE IN THE AMOUNT OF $40,000, $38,000, $48,000, $29,779, $45,253, AND $39,509 RESPECTIVELY. GARY WEISSERMAN, FORMER HEAD OF SCHOOL, RECEIVED A NON-TAXABLE HOUSING ALLOWANCE OF $85,800 IN 2018 CALENDAR YEAR. THE AMOUNT WAS INCLUDED ON SCH J, PART II, COLUMN D. DR. ROBERT WEXLER, INTERIM HEAD OF SCHOOL, RECEIVED A NON-TAXABLE PARSONAGE OF $42,000 IN 2018 CALENDAR YEAR. THE AMOUNT WAS INCLUDED ON SCH J, PART II, COLUMN D. PART I, LINES 4A-B PART I, LINE 4A METUKA BENJAMIN, FORMER PRESIDENT AND GARY WEISSERMAN, FORMER HEAD OF SCHOOL LEFT THE ORGANIZATION ON JUNE 2018 AND HAVE RECEIVED SEVERANCE PAYMENT. METUKA BENJAMIN RECEIVED $150,000 AND GARY WEISSERMAN RECEIVED $173,300, DURING 2018 CALENDAR YEAR. THE AMOUNT WAS INCLUDED ON THEIR 2018 FORM W-2 AND ALSO REPORTED ON SCH J, PART II, COLUMN B(III). PART I, LINE 4B METUKA BENJAMIN, HELEN MCKIBBIN, VIVIENNE FRIEDMAN, GORDON M. BERNAT-KUNIN, SHEILA GOLDMAN, KIMBERLY A. SCHWARTZ, AND VALERIE R. SHANE PARTICIPATED IN A 457(B) DEFERRED COMPENSATION PLAN. CONTRIBUTIONS FOR THE CALENDAR YEAR 2018 TOTALED $18,776, $7,056, $5,965. $9,532, $5,186, $10,080 AND $5,301 RESPECTIVELY. FOR METUKA BENJAMIN AND KIMBERLY A. SCHWARTZ, THE 457B PLAN WAS VESTED AND DISTRIBUTED, INCLUDED ON THEIR 2018 FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(III). FOR ALL OTHER EMPLOYEES, THE 457(B) PLAN WAS FULLY VESTED AND THE AMOUNTS WERE CONTRIBUTED BUT NO DISTRIBUTIONS WERE TAKEN OR INCLUDED ON THE 2018 FORM W-2. 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 $150,000 PAYMENT FOR 2018 CALENDAR YEAR WAS INCLUDED ON FORM W-2 AND REPORTED ON SCH J, PART II, COLUMN B(III). X 3 58222 FMV 0 0 0 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARATION AND REVIEW PROCESS FOR THE FORM 990 FOR THE YEAR ENDED JUNE 30, 2019 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.