HILLEL DAY SCHOOL OF METROPOLITAN DETROIT: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
HILLEL DAY SCHOOL OF METROPOLITAN DETROIT (EIN 38-1586703)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-02-13
IRS object ID
202530449349300848
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-02-13T13:20:38-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273385842PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WAXENBERG WAYNTRAUB PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line129566 NORTHWESTERN HWY STE 220AddressLine1Txt
CitySOUTHFIELDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48034ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN381586703EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HILLEL DAY SCHOOL OF METRO DETROITBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHILLBusinessNameControlTxt
Phone2488513220PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line132200 MIDDLEBELT ROADAddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48334ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN J PITCHERPersonNm
Person TitleCHIEF OP OFFICERPersonTitleTxt
Phone2488513220PhoneNum
Signature2025-01-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSUSAN A WAYNTRAUB CPAPreparerPersonNm
PTINP01264532PTIN
Phone2483523630PhoneNum
Preparation2025-01-30PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGABE SCHUCHMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line132200 MIDDLEBELT ROADAddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48334ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,929,558GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HILLELDAY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1958FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionPROVIDE RELIGIOUS AND SECULAR EDUCATION TO CHILDREN FROM KINDERGARTEN THROUGH EIGHTH GRADE AND EARLY CHILDHOOD PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee192TotalEmployeeCnt
Total Volunteers88TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$15,663,318PYContributionsGrantsAmt
CY Contributions Grants$3,683,760CYContributionsGrantsAmt
PY Program Service Revenue$11,347,461PYProgramServiceRevenueAmt
CY Program Service Revenue$11,630,787CYProgramServiceRevenueAmt
PY Investment Income$655,269PYInvestmentIncomeAmt
CY Investment Income$615,011CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$27,666,048PYTotalRevenueAmt
CY Total Revenue$15,929,558CYTotalRevenueAmt
PY Grants And Similar Paid$4,692,752PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,873,271CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,258,547PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$11,081,778CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,060,309CYTotalFundraisingExpenseAmt
PY Other Expenses$4,251,553PYOtherExpensesAmt
CY Other Expenses$4,285,974CYOtherExpensesAmt
PY Total Expenses$19,202,852PYTotalExpensesAmt
CY Total Expenses$20,241,023CYTotalExpensesAmt
PY Revenues Less Expenses$8,463,196PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$4,311,465CYRevenuesLessExpensesAmt
Total Assets BOY$42,007,258TotalAssetsBOYAmt
Total Assets EOY$38,728,667TotalAssetsEOYAmt
Total Liabilities BOY$2,452,652TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,810,104TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$39,554,606NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$35,918,563NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HEBREW AND JEWISH INSTRUCTION AND GENERAL SECULAR STUDIES FOR KINDERGARTEN THROUGH EIGHTH GRADE IN MODERN EDUCATION FACILITIES AND ALSO PROVIDE EARLY CHILDHOOD PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$13,664,664ExpenseAmt
Grant$4,873,271GrantAmt
Revenue$11,630,787RevenueAmt
DescPROGRAM SERVICES CONSIST EXCLUSIVELY OF EDUCATING STUDENTS. HILLEL DAY SCHOOL SERVES APPROXIMATELY 572 STUDENTS FROM EARLY CHILDHOOD AND KINDERGARTEN THROUGH EIGHTH GRADE.Desc
Total Program Service Expenses$13,664,664TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document16IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee192EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOHN PITCHERPersonNm
Phone2485391481PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line132200 MIDDLEBELT ROADAddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48334ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtKey EmployeeKeyEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
DARIN KATZ
HEAD OF SCHO40.00Yes (X)$268,880$0$31,839
JOHN J PITCHER
CHIEF OP OFF40.00Yes (X)$157,950$0$8,471
MELISSA MICHAELSON
PRINCIPAL40.00$138,125$0$14,121Yes (X)
AMY SCHLUSSEL
DIRECTOR ADV40.00Yes (X)$209,750$0$8,961
ROBIN PAPPAS
DIRECTOR EDU40.00$109,440$0$12,384Yes (X)
JOSH LEVINE
PAST PRESIDE2.00$0$0$00.50Yes (X)Yes (X)
GABE SCHUCHMAN
PRESIDENT2.00$0$0$00.50Yes (X)Yes (X)
MARTIN MADDIN
VICE PRESIDE2.00$0$0$0Yes (X)Yes (X)
EMILY HUNEGS
VICE PRESIDE2.00$0$0$0Yes (X)Yes (X)
LAURA ADLER
TRUSTEE1.00$0$0$0Yes (X)
EMILY BARNETT
TRUSTEE1.00$0$0$0Yes (X)
ILANA BLOCK
SECRETARY1.00$0$0$0Yes (X)Yes (X)
JULIE FEINBERG
TRUSTEE1.00$0$0$0Yes (X)
IAN LEVY
TRUSTEE1.00$0$0$0Yes (X)
LOU GOLDHABER
MEMBER AT LA1.00$0$0$0Yes (X)
ROBERT GORDON
TRUSTEE1.00$0$0$0Yes (X)
LILLY JACOBSON
TRUSTEE1.00$0$0$0Yes (X)
LISA KURZMANN
TRUSTEE1.00$0$0$0Yes (X)
SHIMON LEVY
TRUSTEE1.00$0$0$0Yes (X)
JEFFREY ROTBERG
TRUSTEE1.00$0$0$0Yes (X)
JEFFREY SCHOSTAK
TRUSTEE1.00$0$0$0Yes (X)
RENEE WOHL
TRUSTEE1.00$0$0$0Yes (X)
ELANA HOPMAN
PTO PRESIDEN1.00$0$0$0Yes (X)
JONATHAN STEPHERSON
DIRECTOR OF40.00$104,088$0$18,032Yes (X)
JASON WEINER
TREASURER2.00$0$0$0Yes (X)Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$988,233TotalReportableCompFromOrgAmt
Total Other Compensation$93,808TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Related Organizations$276,480RelatedOrganizationsAmt
All Other Contributions$3,407,280AllOtherContributionsAmt
Total Contributions$3,683,760TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES$11,380,194$11,380,194
LUNCH$250,593$250,593
FieldValueIRS element (for citing)
Total Program Service Revenue$11,630,787TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$615,011TotalRevenueColumnAmt
Exclusion$615,011ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,929,558TotalRevenueColumnAmt
Related Or Exempt Func Income$11,630,787RelatedOrExemptFuncIncomeAmt
Exclusion$615,011ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$4,873,271TotalAmt
Program Services$4,873,271ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$636,580TotalAmt
Program Services$89,700ProgramServicesAmt
Management And General$247,650ManagementAndGeneralAmt
Fundraising$299,230FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$8,219,214TotalAmt
Program Services$6,140,133ProgramServicesAmt
Management And General$1,895,749ManagementAndGeneralAmt
Fundraising$183,332FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$426,585TotalAmt
Program Services$300,093ProgramServicesAmt
Management And General$103,251ManagementAndGeneralAmt
Fundraising$23,241FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,199,808TotalAmt
Program Services$863,486ProgramServicesAmt
Management And General$275,042ManagementAndGeneralAmt
Fundraising$61,280FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$599,591TotalAmt
Program Services$422,289ProgramServicesAmt
Management And General$144,726ManagementAndGeneralAmt
Fundraising$32,576FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$86,064TotalAmt
Management And General$86,064ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$62,671TotalAmt
Management And General$62,671ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$25,971TotalAmt
Management And General$25,971ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$205,116TotalAmt
Program Services$173,031ProgramServicesAmt
Management And General$30,505ManagementAndGeneralAmt
Fundraising$1,580FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$290,049TotalAmt
Program Services$15,019ProgramServicesAmt
Management And General$275,030ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$812,828TotalAmt
Management And General$812,828ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,133,640TotalAmt
Management And General$1,133,640ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
SPECIAL EVENTS$403,355$344,220$59,135
FUNDRAISING EXPENSES$360,175$360,175
CATERING AND LUNCH$173,722$163,331$10,391
REPAIRS AND MAINTENANCE$158,823$158,823

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$573,560TotalAmt
Program Services$280,091ProgramServicesAmt
Management And General$264,100ManagementAndGeneralAmt
Fundraising$29,369FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$20,241,023TotalAmt
Program Services$13,664,664ProgramServicesAmt
Management And General$5,516,050ManagementAndGeneralAmt
Fundraising$1,060,309FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,135,664BOYAmt
EOY$1,505,739EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$174,259BOYAmt
EOY$169,057EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,501,968BOYAmt
EOY$1,271,950EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$38,767BOYAmt
EOY$35,203EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$408,512BOYAmt
EOY$375,599EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$37,837,169LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$17,064,441LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$20,685,448BOYAmt
EOY$20,772,728EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$9,744,775BOYAmt
EOY$10,016,546EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$6,978,373BOYAmt
EOY$4,267,506EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$329,492BOYAmt
EOY$314,339EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$42,007,258BOYAmt
EOY$38,728,667EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,435,040BOYAmt
EOY$1,719,388EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$966,209BOYAmt
EOY$1,052,857EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$51,403BOYAmt
EOY$37,859EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,452,652BOYAmt
EOY$2,810,104EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$22,553,372BOYAmt
EOY$21,935,348EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,001,234BOYAmt
EOY$13,983,215EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$39,554,606BOYAmt
EOY$35,918,563EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$42,007,258BOYAmt
EOY$38,728,667EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$4,311,465ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$675,422NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,829,918BeginningYearBalanceAmt
Investment Earnings Or Losses$952,108InvestmentEarningsOrLossesAmt
Grants Or Scholarships$564,154GrantsOrScholarshipsAmt
Other Expenditures$133,444OtherExpendituresAmt
End Year Balance$12,084,428EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,131,529BeginningYearBalanceAmt
Contributions$10,000,000ContributionsAmt
Investment Earnings Or Losses$442,390InvestmentEarningsOrLossesAmt
Grants Or Scholarships$565,929GrantsOrScholarshipsAmt
Other Expenditures$178,072OtherExpendituresAmt
End Year Balance$11,829,918EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,366,574BeginningYearBalanceAmt
Investment Earnings Or Losses-$159,591InvestmentEarningsOrLossesAmt
Grants Or Scholarships$61,269GrantsOrScholarshipsAmt
Other Expenditures$14,185OtherExpendituresAmt
End Year Balance$2,131,529EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,149,483BeginningYearBalanceAmt
Contributions$313,580ContributionsAmt
Investment Earnings Or Losses$1,542,842InvestmentEarningsOrLossesAmt
Grants Or Scholarships$134,129GrantsOrScholarshipsAmt
Other Expenditures$76,871OtherExpendituresAmt
End Year Balance$8,794,905EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$6,866,436BeginningYearBalanceAmt
Contributions$620,762ContributionsAmt
Investment Earnings Or Losses$100,715InvestmentEarningsOrLossesAmt
Grants Or Scholarships$148,093GrantsOrScholarshipsAmt
Other Expenditures$50,446OtherExpendituresAmt
Administrative Expenses$38,461AdministrativeExpensesAmt
End Year Balance$7,149,483EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$935,386OtherCostOrOtherBasisAmt
Book Value$935,386BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$32,319,154OtherCostOrOtherBasisAmt
Depreciation$13,708,853DepreciationAmt
Book Value$18,610,301BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,581,759OtherCostOrOtherBasisAmt
Depreciation$3,355,588DepreciationAmt
Book Value$1,226,171BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$870OtherCostOrOtherBasisAmt
Book Value$870BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$20,772,728TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescUJF FUNDSDesc
Book Value$4,267,506BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$4,267,506TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$37,859Amt
FieldValueIRS element (for citing)
Total Liability$37,859TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$16,604,980TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$675,422NetUnrealizedGainsInvstAmt
Revenue Not Reported$675,422RevenueNotReportedAmt
Revenue Subtotal$15,929,558RevenueSubtotalAmt
Total Revenue Per Form990$15,929,558TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$20,241,023TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$20,241,023ExpensesSubtotalAmt
Total Expenses Per Form990$20,241,023TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 2, PART V, LINE 4FormAndLineReferenceDesc
ExplanationTHE HILLEL DAY SCHOOL BOARD OF DIRECTORS HAVE ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAN THE PURCHASING POWER OF THE ENDOWMENT ASSETS.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationTHE SCHOOL'S RACIALLY NON-DISCRIMINATION POLICY IS PUBLICIZED IN ITS APPLICATION MATERIAL.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
DAVIDSON GRANT ASSISTANCE26$185,000
TEACHER DISCOUNT73$573,734
TUTION ASSISTANCE272$4,114,537

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE SCHOOL PROVIDED FINANCIAL ASSISTANCE TOTALING 4,873,271 IN THE FORM OF SCHOLARSHIPS TO APPROXIMATELY 324 STUDENTS. THE DIRECTOR OF FINANCE AND THE FINANCIAL AID COMMITTEE REVIEW APPLICATIONS FOR FINANCIAL AID AND ASSESS THE NEED OF THE STUDENT'S FAMILY FOR FINANCIAL ASSISTANCE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
DARIN KATZ
HEAD OF SCHOOL$268,880$31,839$300,719
JOHN J PITCHER
CHIEF OP OFFICER$157,950$8,471$166,421
MELISSA MICHAELSON
PRINCIPAL$138,125$14,121$152,246
AMY SCHLUSSEL
DIRECTOR ADVANCEMENT$209,750$8,961$218,711

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE AUDIT COMMITTEE REVIEWS A COPY OF THE FORM 990 PRIOR TO FILING. THE RETURN IS MADE AVAILABLE TO BOARD MEMBERS AT THE BOARD MEETINGS AND IN THE SCHOOL'S BUSINESS OFFICE.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION REQUIRES ALL BOARD MEMBERS AND KEY EMPLOYEES TO SUBMIT CONFLICT OF INTEREST FORMS ANNUALLY TO THE AUDIT COMMITTEE.
FORM 990, PAGE 6, PART VI, LINE 15ATHE COMPENSATION PROCESS FOR DETERMINING THE HEAD OF SCHOOL COMPENSATION INVOLVES UTILIZING DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS OF LOCAL AND NATIONAL ORGANIZATIONS AND POSITIONS. ADDITIONALLY, THE HEAD OF SCHOOL COMPENSATION IS DETERMINED WITHIN THE CRITERIA OF EXPERIENCE AND YEARS OF SERVICE. COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION FOR EMPLOYEES REVIEWED ANNUALLY AND APPROVED BY MANAGEMENT AND THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19AVAILABLE AT SCHOOL'S BUSINESS OFFICE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1GOLDMAN-HERMELIN EDUCATIONBusinessNameLine1Txt
Business Name Line2FOUNDATION OF HILLEL DAY SCHOOLBusinessNameLine2Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line132200 MIDDLEBELT ROADAddressLine1Txt
CityFARMINGTON HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48334ZIPCd
FieldValueIRS element (for citing)
EIN382858833EIN
Primary ActivitiesOPERATIONSPrimaryActivitiesTxt
Legal Domicile StateMILegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status12APublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1GOLDMAN-HERMELIN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeCTransactionTypeTxt
Involved$276,480InvolvedAmt
Method Of Amount DeterminationCASHMethodOfAmountDeterminationTxt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.