2017-05-08T20:47:13-05:00 2016-06-30 420714325 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2015-07-01 522115715 JEWISH PRIMARY DAY SCHOOL OF THE NATION'S CAPITAL INC JEWI 2022915737 6045 16TH ST NW WASHINGTON DC 20011 KINNEY ZALESNE PRESIDENT 2022915737 2017-05-08 1 WILLIAM E TURCO CPA P00369217 3012963600 2015 2021-01-29 14:40:06Z NAOMI REEM 6045 16TH ST NW WASHINGTON DC 20011 12792932 0 X WWW.JPDS.ORG X 1998 DC THE JEWISH PRIMARY DAY SCHOOL IS AN INDEPENDENT, PLURALISTIC JEWISH DAY SCHOOL. 22 22 130 20 0 0 21046696 4436112 7350747 8196652 14104 51056 81210 49507 28492757 12733327 1449598 1772605 0 0 5340832 5732425 0 0 452299 2267713 2374448 9058143 9879478 19434614 2853849 41377725 44046940 8500276 8410413 32877449 35636527 X THE MISSION OF THE JEWISH PRIMARY DAY SCHOOL OF THE NATION'S CAPITAL ("JPDS-NC") IS TO PROVIDE A STRONG FOUNDATION IN JEWISH AND SECULAR LEARNING, LAYING THE GROUNDWORK FOR OUR STUDENTS TO BECOME KNOWLEDGEABLE, RESPONSIBLE JEWS AND CITIZENS, DEEPLY COMMITTED TO THE COMMUNITY AT LARGE, TO JEWISH LIVING AND VALUES, AND TO THE PEOPLE AND STATE OF ISRAEL OUR SCHOOL STRIVES TO CREATE AN ENVIRONMENT FILLED WITH WARMTH, JOY, AND INTELLECTUAL EXCITEMENT THAT CELEBRATES THE UNIQUE QUALITIES OF EACH STUDENT, RESPECTS VARIED APPROACHES TO JUDAISM, FOSTERS A STRONG SENSE OF ETHICS AND OF SELF, EMBRACES DIVERSITY, AND BUILDS A COMMUNITY OF LIFELONG LEARNERS. 0 0 7827780 1772605 8196652 EDUCATION:THE JEWISH PRIMARY DAY SCHOOL OF THE NATION'S CAPITAL IS WHERE ACADEMIC EXCELLENCE, JEWISH TRADITION, STRONG VALUES AND COMMITMENT TO INSTILL LIFELONG LEARNING TO STUDENTS OCCURS. AT JPDS-NC, WE STRIVE TO NURTURE OUR STUDENTS' CURIOSITY, CULTIVATE THEIR IMAGINATION AND ADVANCE THEIR INITIATIVE WITH CRITICAL THINKING SKILLS IN SMALL CLASSES BASED UPON A RICH, INTEGRATED CURRICULUM OF SECULAR HEBREW LANGUAGE AND JEWISH STUDIES COMBINED WITH THE MOST MODERN, RESEARCH-BASED EDUCATIONAL APPROACHES TO ACHIEVE ACADEMIC, PHYSICAL, SPIRITUAL WELL-BEING AND TO FOSTER MUTUAL RESPECT AND PLURALISM IN BECOMING COMPASSIONATE JEWS AND AMERICAN CITIZENS.PRIMARY PARENTS:PRIMARY PARENTS IS THE PARENT AFFILIATION OF THE JEWISH PRIMARY DAY SCHOOL ITS MISSION IS TO FOSTER A SENSE OF COMMUNITY, TO FACILITATE THE INVOLVEMENT OF PARENTS IN THE SCHOOL THROUGH ITS VARIOUS ACTIVITIES AND COMMUNITY EVENTS, AND TO PROVIDE SERVICES TO STUDENTS AND THEIR FAMILIES AS WELL AS FACULTY AND STAFF FUNDS RAISED AND COLLECTED ARE USED TO PROVIDE SUCH SERVICES, FOR TEACHER APPRECIATION AND IN SUPPORT OF SCHOOL PROJECTS AND EVENTS. 7827780 1 1 0 0 0 0 0 0 0 1 1 0 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 12 0 1 130 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 DC X STEVEN J WERNICK DIRECTOR FINANCE & ADMINISTRATION 2022915737 6045 16TH ST NW WASHINGTON DC 20011 KINNEY ZALESNE PRESIDENT 11.00 X X 0 0 0 KIMBERLY BERGER VICE PRESIDENT 11.00 X X 0 0 0 DAVID COHEN VICE PRESIDENT 11.00 X X 0 0 0 JOHN HASENBERG VICE PRESIDENT 11.00 X X 0 0 0 STEVEN LAUFER VICE PRESIDENT 11.00 X X 0 0 0 ALISA SCHREIER SECRETARY 11.00 X X 0 0 0 KIMBERLY AFTERGOOD TRUSTEE 11.00 X 0 0 0 MARINA FELDMAN TRUSTEE 11.00 X 0 0 0 ELIZABETH GOLDEL TRUSTEE 11.00 X 0 0 0 HELAINE GREENFELD TRUSTEE 11.00 X 0 0 0 TOVA JAFFE TRUSTEE 11.00 X 0 0 0 RONA KELNER TRUSTEE 11.00 X 0 0 0 DAVID KURTZER-ELLENBOGEN TRUSTEE 11.00 X 0 0 0 GAYLE NEUFELD TRUSTEE 11.00 X 0 0 0 MARVIN ROSENBERG TRUSTEE 11.00 X 0 0 0 HORACIO ROZANSKI TRUSTEE 11.00 X 0 0 0 EDWARD SCHULMAN TRUSTEE 11.00 X 0 0 0 GREG SHRON TRUSTEE 11.00 X 0 0 0 MINDY SOSLAND TRUSTEE 11.00 X 0 0 0 ROBERT ZUCKER TRUSTEE 11.00 X 0 0 0 MAIA MAGDER PRIMARY PARENTS 11.00 X 0 0 0 YVONNE WHITE PRIMARY PARENTS 11.00 X 0 0 0 NAOMI REEM HEAD OF SCHOOL 60.00 X 255695 0 22926 DAVID ZIMAND ASST. HEAD OF SCHOOL 50.00 X 136199 0 4086 STEVEN WERNICK CHIEF BUSINESS OFFICER 50.00 X 98937 0 4681 SHARON FREUNDEL DIRECTOR OF JEWISH LEARNING 50.00 X 103682 0 7791 594513 0 39484 3 0 1 0 D BUSMAN TRANSPORTATION PO BOX 1299 LANDOVER MD 20785 BUS/TRANSPORTATION FOR KIDS 205431 ADINA KANEFIELD 4624 VERPLANCK PLACE NW WASHINGTON DC 20016 CONSULTING 120824 2 35190 4400922 55371 4436112 TUITION AND EDUCATION 611710 8196652 8196652 8196652 33637 33637 15777 0 15777 15777 15777 17419 0 17419 17419 17419 93335 35190 59605 33730 33730 12733327 8196652 0 100563 4094 4094 1768511 1768511 553711 394931 139786 18994 4334428 3049465 1137133 147830 82131 76208 2747 3176 399630 370806 13369 15455 362525 255329 94826 12370 21832 13762 1215 6855 35888 5146 30637 105 313200 136294 19006 157900 19698 19698 180696 152845 4636 23215 90868 85388 4529 951 347412 298254 42967 6191 293769 291444 1541 784 242081 216669 20998 4414 332053 297198 28808 6047 63652 56970 5522 1160 CATERING/GROCERIES 237099 213611 3933 19555 EDUCATION MATERIALS 57986 57986 BAD DEBT EXPENSE 55613 12397 18340 24876 GIFTS 30031 17868 11823 340 52570 32906 17583 2081 9879478 7827780 1599399 452299 408352 78888 3985888 3743971 19906089 21795513 133771 351172 14513 76572 18392902 3378996 14848646 15013906 991355 2044136 1962866 36330 32697 41377725 44046940 781065 833981 1685594 1737547 5978830 5796421 54787 42464 8500276 8410413 X 10225902 9698864 22651547 25846847 90816 32877449 35636527 41377725 44046940 2853849 -94771 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 638075 92158 730233 636732 1343 638075 711309 74577 636732 727068 7712 23471 711309 228032 499036 727068 0.87560 0.12440 0 0 5583063 5583063 11622964 2802897 8820067 24517 12725 11792 1162358 563374 598984 15013906 CAPITAL LEASE OBLIGATION 42464 42464 X 10929650 -94771 -1768511 -1863282 12792932 -59605 -59605 12733327 8170572 59605 59605 8110967 1768511 1768511 9879478 PART V, LINE 4: THE BOARD OF TRUSTEES HAS DESIGNATED $639,417 AND $$638,075 IN UNRESTRICTED NET ASSETS AS BOARD DESIGNATED NET ASSETS AT JUNE 30, 2016 AND 2015, RESPECTIVELY. ALL CONTRIBUTIONS ARE DONOR-RESTRICTED FOR THE PURPOSE OF A FORWARD FUND. ALL EARNINGS FOR THE ENDOWMENT ARE REFLECTED AS TEMPORARILY RESTRICTED NET ASSETS, UNTIL APPROPRIATED FOR EXPENDITURE BY THE BOARD OF TRUSTEES. AS OF JUNE 30, 2016, THE ENDOWMENT FUNDS ARE BEING HELD IN CASH ACCOUNTS AND THERE WAS NO INTEREST EARNED DURING THE YEAR ENDED JUNE 30, 2016. PART X, LINE 2: JPDS IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTION, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. JPDS HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2016. MANAGEMENT EVALUATED JPDS'S TAX POSITIONS AND CONCLUDED THAT JPDS HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, JPDS IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION REVENUE IN THE FINANCIAL STATEMENT -1,768,511. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED ON LINE 8B, PART VIII -59,605. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED ON LINE 8B, PART VIII 59,605. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION REVENUE IN THE FINANCIAL STATEMENT 1,768,511. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 POLICY OF RACIAL NONDISCRIMINATION IS STATED IN ALL ADVERTISING AND PROMOTIONAL MATERIAL, AND IS PROMINENTLY DISPLAYED ON THE SCHOOL'S WEBSITE PUBLICATION IN ACCORDANCE WITH IRS PUBLICATION 557, THE SCHOOL PUBLISHED A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS IN THE BALTIMORE SUN IN DECEMBER 2015. PURIM BALL 128525 35190 93335 23235 36370 128525 35190 93335 23235 36370 59605 33730 1 FINANCIAL AID 173 1768511 PART I, LINE 2: THE BOARD OF THE SCHOOL DETERMINES THE TOTAL AMOUNT OF FINANCIAL AID AVAILABLE FOR ANY GIVEN YEAR, AND LEAVES THE PROCESS OF CALCULATING INDIVIDUAL FINANCIAL AID AWARDS TO MANAGEMENT OFFICIALS OF THE SCHOOL. FINANCIAL AID IS AWARDED BY MEANS OF THE FOLLOWING PROCESS: A) FAMILIES OF STUDENTS WHO WISH TO BE CONSIDERED FOR FINANCIAL AID SUBMITS OUT AN APPLICATION WITH SUPPORTING DOCUMENTATIONS. B) THE RESULTS OF THAT APPLICATION ARE REVIEWED BY A FINANCIAL AID COMMITTEE COMPRISED OF SEVERAL MANAGEMENT OFFICIALS OF THE SCHOOL, AND C) A NOTICE OF FINANCIAL AID AWARD IS SENT TO THE FAMILY OF THE PROSPECTIVE STUDENT AS PART OF AN ENROLLMENT CONTRACT. X X X 0 0 0 0 0 0 0 0 0 NAOMI REEM HEAD OF SCHOOL 237695 0 0 0 18000 0 7671 0 15783 0 279149 0 0 0 X 3 15772 FMV X AUCTION ITEMS 12 39599 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE JEWISH PRIMARY DAY SCHOOL IS A MEMBERSHIP CORPORATION, THE MEMBERS OF WHICH ARE THE FAMILIES OF THE CHILDREN ENROLLED IN THE SCHOOL AND OTHER SPECIAL MEMBERS ADMITTED AT THE DISCRETION OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL MEETING OF MEMBERS, THE MEMBERS VOTE FOR MEMBER DIRECTORS FROM THE NOMINEES SET FORTH IN WRITTEN NOTICE FROM THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS MAY DIRECT THE GOVERNING BODY TO CONSIDER A MATTER OR TO RECONSIDER A MATTER PREVIOUSLY CONSIDERED AND DECIDED BY THE GOVERNING BODY THROUGH ADOPTION OF A RESOLUTION OF SUCH EFFECT OR THROUGH WRITTEN PETITION EXECUTED BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE, DIRECTOR OF FINANCE & ADMINISTRATION, HEAD OF SCHOOL, AND AN INDEPENDENT OUTSIDE ACCOUNTANTS REVIEW THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED ANNUALLY AND SIGNED BY ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES. THE POLICY IS A SELF MONITORING POLICY REQUIRING THAT ALL INVOLVED DISCLOSE ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A AN INDEPENDENT COMMITTEE NEGOTIATES THE HEAD OF SCHOOL'S WRITTEN EMPLOYMENT CONTRACT; ATTORNEYS ARE HIRED BY BOTH PARTIES WHO NEGOTIATE THE FINAL CONTRACT. COMPENSATION IS DETERMINED BY REVIEWING FORM 990 OF COMPARABLE ORGANIZATIONS AND APPROVED BY THE BOARD. THE LAST TIME THE HEAD OF SCHOOL COMPENSATION WAS REVIEWED WAS AUGUST 1, 2008. AT THIS TIME, NO OTHER OFFICERS, DIRECTORS, OR KEY EMPLOYEES ARE COMPENSATED BY THE JEWISH PRIMARY DAY SCHOOL. FORM 990, PART VI, SECTION C, LINE 19 THE JEWISH PRIMARY DAY SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).