2018-02-27T15:08:20-06:00 2017-06-30 946214841 Armanino LLP 12657 Alcosta Blvd Ste 500 San Ramon CA 945834600 990 2016-07-01 954381008 Milken Community Schools MILK 3104403500 15800 Zeldins Way Los Angeles CA 90049 John Amussen COFO 3104403500 2018-02-26 1 Katy Brown P00650274 9257902600 50.201.92.30 2018-02-26 16:11:11 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 2880C97D9358ADF12663D6D930B8331D5068D317 2016 2021-01-29 14:40:06Z Milken Community High School John Amussen 15800 Zeldins Way Los Angeles CA 90049 35285357 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. 22 22 293 120 0 0 4824744 1989739 30376442 32466322 86476 373524 347255 384702 35634917 35214287 5595617 6005326 0 0 20864420 20587745 0 0 597672 9959327 12621015 36419364 39214086 -784447 -3999799 88663828 87971374 39522016 42465123 49141812 45506251 To operate schools teaching religious courses of the Jewish faith and other subjects taught in public schools. 0 0 30998286 6005326 32799611 AS A GRADE 7-12 INDEPENDENT COLLEGE-PREPARATORY INSTITUTION SERVICING 752 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. 30998286 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 1 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 47 0 1 293 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 1 1 0 CA X John Amussen 3104403500 15800 Zeldins Way Los Angeles CA 90049 Richard Sandler Chair 15.00 X X 0 0 0 Susan Jacoby Stern Vice Chair 2.00 X X 0 0 0 Julie Weil Secretary 2.00 X X 0 0 0 Lise Applebaum Treasurer 2.00 X X 0 0 0 Anton Schiff Trustee 2.00 X 0 0 0 Ardy Raminfar Trustee 2.00 X 0 0 0 Dana Guerin Trustee 2.00 X 0 0 0 Dr Farid Pakravan Trustee 2.00 X 0 0 0 Janine Lowy Trustee 2.00 X 0 0 0 Dr John Yadegar Trustee 2.00 X 0 0 0 Karl Thurmond Trustee 2.00 X 0 0 0 Ken Gross Trustee 2.00 X 0 0 0 Ken Ruby Trustee 2.00 X 0 0 0 Leon Janks Trustee 2.00 X 0 0 0 Lowell Milken Trustee 2.00 X 0 0 0 Nancy Schulman Trustee 2.00 X 0 0 0 Nurit Robin Trustee 2.00 X 0 0 0 Rabbi David Wolpe Trustee 2.00 X 0 0 0 Rabbi David Woznica Trustee 2.00 X 0 0 0 Rabbi Ed Feinstein Trustee 2.00 X 0 0 0 Sherri Fogelman Trustee 2.00 X 0 0 0 Todd Katz Trustee 2.00 X 0 0 0 Metuka Benjamin President 40.00 X 399750 0 30009 Gary Weisserman Head of School 40.00 X 330000 0 186485 John Amussen Chief Operating & Financial Officer 40.00 X 190700 0 66503 Ferdinand Procter Assi. Head of School 40.00 X 195773 0 34845 Limor Dankner Middle School Principal 40.00 X 187326 0 83257 Kimberly Schwartz Upper School Principal 40.00 X 181726 0 96931 Tanner James Ragland IT Director 40.00 X 157618 0 43129 Roger Kassebaum Manager of Guerin 40.00 X 175296 0 9361 Gordon Bernat-Kunin Rabbinic Director 40.00 X 148225 0 101520 Vivienne Friedman Exec. Assist. To President 40.00 X 146498 0 23062 Helen McKibbin Director of Human Resources 40.00 X 126247 0 31396 Sheryl Schreiber Exec. Director, Admin 40.00 X 124218 0 118368 2363377 0 824866 29 0 1 0 Del Amo Construction Inc 23840 Madison Street Torrance CA 90505 Construction 3960265 Professional Security Consultants 11454 San Vicente Blvd Los Angeles CA 90049 Security 816821 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 STUDENT BUSES 556270 Alexander Muss Institute for Israel Educ 78 Randall Ave Rockville Center NY 11570 Tiferet Program - Isreal Education 527986 LEHRER ARCHITECTS LA INC 2140 HYPERION AVENUE LOS Angeles CA 90027 ARCHITECTS 336767 17 1989739 1989739 Tuition and Fees 611600 30695383 30695383 Auxiliary Program Reve 611710 1462013 1462013 Other Program Revenue 611710 308926 308926 32466322 391821 391821 18297 -18297 -18297 -18297 59645 46313 13332 13332 44541 6460 38081 38081 333289 0 333289 333289 35214287 32799611 0 424937 7100 7100 5998226 5998226 1442539 602147 521465 318927 15567429 11713160 3838166 16103 631077 473308 138837 18932 1516488 1133969 341785 40734 1430212 1127977 269902 32333 107542 107542 40500 40500 78618 13651 57391 7576 852861 277539 575322 381645 324313 37147 20185 3391495 2903721 456596 31178 205349 175804 23856 5689 395642 44939 350703 2607607 2294694 260761 52152 155158 136539 15516 3103 Student Special Program 2071531 1761958 276097 33476 Student Activities 1537835 1383273 144812 9750 Repair and Maintenance 376723 331517 37672 7534 Teaching and Classroom 329885 294451 35434 88624 88624 39214086 30998286 7618128 597672 386937 0 16100860 12847373 13496992 14474816 128237 112292 79127343 25579245 52485837 53548098 1299930 1474065 4706242 5514730 58793 0 88663828 87971374 2623557 1882432 24366736 25298567 10800000 12089634 1600000 3095503 131723 98987 39522016 42465123 X 29091757 29372030 18838924 14870117 1211131 1264104 49141812 45506251 88663828 87971374 -3999799 364238 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5348105 371106 577948 6297159 4651379 840811 -144085 5348105 3697748 941593 32139 20101 4651379 1051980 2355027 323596 32855 3697748 1032126 169854 150000 1051980 0.78180 0.20070 0.01750 0 0 2805660 2805660 72222250 23220640 49001610 61893 41262 20631 221785 185273 36512 3815755 2132070 1683685 53548098 Common Investment Pool 5514730 F 5514730 Capital Lease Obligations 98987 98987 X 29633072 364238 52773 417011 29216061 5998226 5998226 35214287 33268633 52773 52773 33215860 5998226 5998226 39214086 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, 2017, 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 46,313. gaming event expenses 6,460. Part XI, Line 4b - Other Adjustments: Scholarships and financial aid 5,998,226. Part XII, Line 2d - Other Adjustments: Fundraising Event Expenses 46,313. Gaming Events Expenses 6,460. Part XII, Line 4b - Other Adjustments: Scholarships and Financial Aid 5,998,226. 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. Spring Tea 52198 52198 4400 27823 Compassion 7447 7447 232 1869 11989 59645 59645 4632 1869 39812 46313 13332 44541 2000 4460 1 1.00000 44541 2000 4460 6460 38081 CA 1 0 1 0 1.00000 John Amussen 15800 Zeldins Way Los Angeles CA 90049 0 John Amussen 0 Gaming activities are held sporadically. Therefore, none of the gaming manager's compensation is allocable to gaming. The gaming manager is the organization's CFO records and maintains gaming records. X 0 1 American Friends of Orr Shalom Inc 3708 Enterprise Drive Janesville WI 53546 133502817 501(c)(3) 7100 General Program Support 1 0 Scholarships and Financial Aid 292 5998226 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 0 1 0 0 0 0 0 0 0 Metuka Benjamin President 393750 0 0 0 6000 0 18000 0 12009 0 429759 0 0 0 Gary Weisserman Head of School 330000 0 0 0 0 0 16729 0 169756 0 516485 0 0 0 John Amussen Chief Operating & Financial Officer 190700 0 0 0 0 0 8347 0 58156 0 257203 0 0 0 Ferdinand Procter Assi. Head of School 195738 0 35 0 0 0 9891 0 24954 0 230618 0 0 0 Limor Dankner Middle School Principal 187291 0 35 0 0 0 9465 0 73792 0 270583 0 0 0 Kimberly Schwartz Upper School Principal 181691 0 35 0 0 0 9465 0 87466 0 278657 0 0 0 Tanner James Ragland IT Director 157583 0 35 0 0 0 7803 0 35326 0 200747 0 0 0 Roger Kassebaum Manager of Guerin 175261 0 35 0 0 0 9097 0 264 0 184657 0 0 0 Gordon Bernat-Kunin Rabbinic Director 144590 0 35 0 3600 0 9047 0 92473 0 249745 0 0 0 Vivienne Friedman Exec. Assist. To President 142863 0 35 0 3600 0 11117 0 11945 0 169560 0 0 0 Helen McKibbin Director of Human Resources 126212 0 35 0 0 0 6502 0 24894 0 157643 0 0 0 Sheryl Schreiber Exec. Director, Admin 124183 0 35 0 0 0 6396 0 111972 0 242586 0 0 0 Part I, Line 1a Parsonage is provided to Rabbis on staff. Rabbi Gordon Bernat-Kunin received parsonage in the amount of $39,000 in 2016. Part I, Line 4b Metuka Benjamin, Gordon Bernat-Kunin and Vivienne Friedman participated in a 457(b) deferred compensation plan. Contributions for the calendar year 2016 totaled $18,000, $9,047, and $5,650 and are included in deferred compensation in Part II. Stacey Jasper Family Member of Board Member 58690 Stacey Jasper, daughter of Board Trustee Leon Janks, is employed as a teacher. Her compensation for the year ended June 30, 2017 was $ 58,690. 0 Form 990, Part VI, Section B, line 11b THE PREPARATION AND REVIEW PROCESS FOR THE FORM 990 FOR THE YEAR ENDED JUNE 30, 2017 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-ISOBA 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. 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.