2018-03-14T15:28:05-07:00 2017-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2016-07-01 943375313 Contra Costa Jewish Day School CONT 9252848288 955 Risa Road Lafayette CA 94549 Jeffrey Elfont Treasurer 2018-03-14 true Douglas W Regalia P00186389 9253140390 2016 2021-01-29 14:40:06Z Michael Conneran 955 Risa Road Lafayette CA 94549 2632833 false false X www.ccjds.org X 2001 CA The Contra Costa Jewish Day School mission is to enrich the quality of Jewish life in our community for generations to come. This exemplary institution embodies the value we place on education, our children, and Jewish continuity. (Continues on page 2.) 23 20 61 0 385881 539591 1950250 1891720 -905 27251 370836 102525 2706062 2561087 0 0 1803865 1947069 0 92233 825404 858869 2629269 2805938 76793 -244851 8577528 8067355 269350 319780 8308178 7747575 Our school represents the unity of the Jewish people amidst the diversity of Jewish life, and is guided by Torah and traditions of Judaism. false false 2065678 1921640 PROVIDE EDUCATION BY PROMOTING ACADEMIC EXCELLENCE THROUGH A CURRICULUM OF GENERAL AND JUDAIC STUDIES.CCJDS) is an outstanding Kindergarten through 8th grade independent school serving families from all backgrounds. We believe in the whole child approach to learning -- fostering the intellectual, physical and spiritual growth of our students. We are committed to providing our students with extraordinary teachers, small classes, and a vibrant, supportive environment where they develop into a critical thinkers and effective communicators -- and love school! Our students practice the core Jewish values of kindness, community service, justice and respect for others and we integrate community service into the life of our school family in keeping with our Jewish commitment to making the world a better place (tikkun olam). Our strong academic program supports asking questions, connecting ideas and solving problems across all subjects. As a community Jewish Day School, we are guided by the traditions of Judaism and we seek to deepen connections between CCJDS, the Jewish community and Israel, fostering on-going engagement that emphasizes shared values and outlooks. We represent the unity of the Jewish people amidst the diversity of Jewish life and seek to enrich our Jewish and broader community for generations to come. 2065678 true true false false false false false false false false true false false false true true false false true false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false true 10 0 true 61 true false false false false false false false false 0 false false false false false false false false false false X 23 20 false false false false false false false true true false false true false false false false false true true false CA X X Dean Goldfein 9252848288 955 Risa Road Lafayette CA 94549 Michael Conneran President 2.00 0.00 X 0 0 0 Paul Candau Vice President 2.00 0.00 X 0 0 0 Vicki Sherman Secretary 2.00 0.00 X 0 0 0 Jeffrey Elfont Treasurer 2.00 0.00 X 0 0 0 Cristina Worknick Exec at Large 2.00 0.00 X 0 0 0 Judy Yudof Exec At Large 2.00 0.00 X 0 0 0 Mila Wichter Founding Pres. 2.00 0.00 X 0 0 0 Jon Berlin Trustee 2.00 0.00 X 0 0 0 Jori Carmel Trustee 2.00 0.00 X 0 0 0 Steve Chabon Trustee 2.00 0.00 X 0 0 0 Ken Cohen Trustee 2.00 0.00 X 0 0 0 Emily Galdes Trustee 2.00 0.00 X 0 0 0 Leo Hmelnitsky Trustee 2.00 0.00 X 0 0 0 Jay Koppelman Trustee 2.00 0.00 X 0 0 0 Limor Margalit Trustee 2.00 0.00 X 0 0 0 Isaac Negrin Trustee 2.00 0.00 X 0 0 0 Lisa Sadikman Trustee 2.00 0.00 X 0 0 0 Colin Schlesinger Trustee 2.00 0.00 X 0 0 0 Karla Smith Trustee 2.00 0.00 X 0 0 0 Renato Steinberg Trustee 2.00 0.00 X 0 0 0 Jeremy Weinstein Trustee 2.00 0.00 X 0 0 0 Marj Wolf Trustee 2.00 0.00 X 0 0 0 Anat Yoder Trustee 2.00 0.00 X 0 0 0 Dean Goldfein Head of School 40.00 0.00 X 175703 0 0 175703 1 false true false 0 135830 403761 539591 After-school & extendCare 30461 30461 Lunch program 53237 53237 Parents Association dues 10094 10094 Student tuition and fees 1756383 1756383 Van/Bus income 33000 33000 8545 8545 1891720 27251 27251 0 0 0 0 154402 135830 54546 99856 0 19869 17200 2669 2669 0 2561087 1921640 0 0 0 0 175703 108291 59078 8334 0 1467553 904501 493445 69607 0 174074 114055 51881 8138 129739 79962 43623 6154 0 0 9389 9389 0 0 0 0 10447 10447 0 0 0 0 0 0 16504 16504 0 0 244390 244390 4654 4654 Facilities expense 238836 238836 Other operating expenses 120022 120022 Education materials & supplies 76840 76840 Development 36322 36322 101465 101465 2805938 2065678 648027 92233 253992 282775 11743 11744 353796 157375 336118 159552 0 0 0 4460 4500 16953 35097 9117545 1950603 7376661 7166942 0 0 0 0 223805 249370 8577528 8067355 15327 32234 152350 199028 6135 3413 95538 85105 269350 319780 X 7863097 7323109 281276 249450 163805 175016 8308178 7747575 8577528 8067355 -244851 -315752 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8777697 1736865 7040832 116202 42886 73316 64626 25096 39530 159020 145756 13264 7166942 Payroll Liabilities 85105 85105 X 2632833 71746 71746 2561087 2561087 2877684 71746 71746 2805938 2805938 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CCJDS is required to report information regarding its exposure to various tax positions taken by CCJDS and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CCJDS has adequately evaluated its current tax positions and has concluded that as of June 30, 2017 and CCJDS does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CCJDS has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CCJDS continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CCJDS may periodically receive unrelated business income requiring CCJDS to file separate tax returns under federal and state statutes. Under such conditions, CCJDS calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of fundrasing events $54546 Cost of goods sold $17200 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of fundrasing events $54546 Cost of goods sold $17200 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Explanation of Nondiscriminatory PolicyThe school has historically run advertisements local/regional newspapers in the East Bay to publicize its racial nondiscriminatory policy. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X X X false Annual Gala 290232 135830 154402 54546 290232 135830 154402 54546 54546 99856 X X X X false false false false false false false false false false Dean Goldfein Head of School 175703 175703 Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL at the direction of the Head of School. THE draft tax return is reviewed by the Head of School and edits and modifications are presented to the tax return preparer. A final draft is then presented to the Board of Trustees, which reviews the 990, recommends changes, and ultimately approves the document. THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY for their approval prior to filing. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF TRUSTEES REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE they are AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN LAFAYETTE, CALIFORNIA.