2017-05-15T10:11:48-05:00 2016-06-30 BDO USA LLP 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2015-07-01 362166955 Bernard Zell Anshe Emet Day School % REBECCA BROWN BERN 7732811858 3751 North Broadway Street Chicago IL 60613 REBECCA BROWN CFO 7732811858 2017-05-15 true Rebekuh Eley P01247672 3128569100 2015 2021-01-29 14:40:06Z ANDREW LUCAS 3751 NORTH BROADWAY STREET CHICAGO IL 60613 47137907 false X WWW.BZAEDS.COM X 1954 IL AN INDEPENDENT JEWISH DAY SCHOOL COMMITTED TO ACADEMIC EXCELLENCE, PROVIDING EACH STUDENT WITH A COMPREHENSIVE GENERAL AND JEWISH EDUCATION. 24 24 176 106 0 1546191 33274530 13586517 13725066 81633 88395 83955 12092 15298296 47100083 2901077 1550532 0 0 9806866 10676552 0 0 243910 4958849 5519248 17666792 17746332 -2368496 29353751 33813119 63808984 15150505 15832826 18662614 47976158 Bernard Zell is an independent Jewish Day School for the 21st century where academic purpose, collaborative learning and a deep commitment to humanity develop engaged, confident learners and compassionate leaders for a stronger, more vibrant community and world. false false 15331020 13725066 FROM EARLY CHILDHOOD THROUGH MIDDLE SCHOOL, INSPIRE STUDENTS TO LOVE LEARNING THROUGH INNOVATIVE TEACHING, HANDS-ON EXPLORATION AND DISCOVERY. RIGOROUS GENERAL STUDIES AND COMPREHENSIVE JEWISH LEARNING ARE ALWAYS WRAPPED IN THE WARMTH AND VALUES OF A UNIQUE JEWISH COMMUNITY. 15331020 true true false false false false false false false false true true false false false true true true true false false false false false true false false false true true true false false false false false false false false false false true false false false false true true true false false true 75 0 176 true false false false false false true true false false false false X 24 24 false false false false false false false true true false false true true true true true true true false false IL X REBECCA BROWN 7732811858 3751 NORTH BROADWAY STREET Chicago IL 60613 MICHAEL PIERCE CHAIR EMERITUS 8.0 0.0 X X 0 0 0 JEFFREY L ESSER BOARD MEMBER 4.0 1.0 X 0 0 0 DAVID SIMON VICE CHAIR 4.0 1.0 X X 0 0 0 DAVID ROSENBAUM TREASURER 10.0 0.0 X X 0 0 0 FRANCES BLOCK SECRETARY 4.0 0.0 X X 0 0 0 BRIAN ABRAHAMS BOARD MEMBER 4.0 0.0 X 0 0 0 CRAIG ALBERT BOARD MEMBER 4.0 0.0 X 0 0 0 DANIEL BASKES BOARD MEMBER 4.0 0.0 X 0 0 0 ROBBIN COHEN GROSS BOARD MEMBER 4.0 0.0 X 0 0 0 ROSANNE DIAMOND BOARD MEMBER 4.0 0.0 X 0 0 0 JAMES HIRSHORN BOARD MEMBER 4.0 0.0 X 0 0 0 DANA HIRT BOARD MEMBER 4.0 0.0 X 0 0 0 JANET KAPLAN BOARD MEMBER 4.0 0.0 X 0 0 0 ANDREW LUCAS CHAIR 10.0 0.0 X X 0 0 0 MICHAEL LUFRANO VICE CHAIR 4.0 1.0 X X 0 0 0 BARRY MALKIN BOARD MEMBER 4.0 0.0 X 0 0 0 MICHAEL PUCKER BOARD MEMBER 4.0 0.0 X 0 0 0 ANDREA SOLOW BOARD MEMBER 4.0 0.0 X 0 0 0 COBY DERRINGER BOARD MEMBER 4.0 0.0 X 0 0 0 LORI KOMISAR BOARD MEMBER 4.0 0.0 X 0 0 0 MICHAEL MASTERS BOARD MEMBER 4.0 0.0 X 0 0 0 LONNIE NASATIR BOARD MEMBER 4.0 0.0 X 0 0 0 ASHLEY NETZKY BOARD MEMBER 4.0 0.0 X 0 0 0 ELLEN ZICKMANN BOARD MEMBER 4.0 0.0 X 0 0 0 DR ALYSON K HORWITZ HEAD OF SCHOOL THRU 6/30/2015 50.0 0.0 X 237638 0 24362 REBECCA B BROWN CHIEF FINANCIAL OFFICER 50.0 2.0 X 136946 0 9704 NOAH S HARTMAN HEAD OF SCHOOL AS OF 7/1/2015 50.0 1.0 X 112400 0 5933 HARRIET GARFINKEL HEAD OF JEWISH STUDIES 50.0 0.0 X 120366 0 10317 MARNA GOLDWIN DIRECTOR OF INSTITUTIONAL ADV 50.0 0.0 X 113158 0 8842 JEFFREY A ELLISON TEACHER 40.0 0.0 X 120501 0 8031 MOTOKO MAEGAWA HEAD OF MIDDLE SCHOOL 50.0 0.0 X 101710 0 15753 942719 0 82942 7 false true false JJC Consulting LTD 163 BRIARCLIFF DR LAUREL PARK NC 28739 security services 139744 QUEST FOOD MANAGEMENT SERVICES 2500 S HIGHLAND SUITE 250 LOMBARD IL 60148 FOOD SERVICES 892909 ALPHA PROTECTIVE SERVICES INC 5306 N CUMBERLAND AVE APT 223 CHICAGO IL 60656 SECURITY SERVICES 128647 FROSCH INTERNATIONAL TRAVEL 111 W JACKSON SUITE 1128 CHICAGO IL 60604 8TH GR ISRAEL TRIP 100882 EDUCATIONAL ENCOUNTERS INT'L 110 CHESTNUT RIDGE RD SUITE 228 MONTVALE NJ 07645 8TH GR ISRAEL TRIP 109930 5 159838 33114692 116151 33274530 TUITION 611710 11228936 11228936 FEES AND AUXILIARY PROGRAMS 611710 2496130 2496130 13725066 0 0 0 0 0 0 88395 88395 88395 88395 49916 159838 37824 12092 0 0 0 47100083 13725066 88395 0 1550532 1550532 0 0 462852 287250 175602 0 8316231 7321836 801231 193164 377056 335335 25098 16623 903215 808413 75713 19089 617198 546288 55876 15034 0 12687 12687 58685 58685 0 0 0 1497660 1493660 4000 0 43328 43328 1222039 513018 709021 155339 155339 0 1086864 1061369 25495 0 0 137210 137210 11602 11602 0 466266 452278 13988 16158 16158 STUDENT ACTIVITIES 625164 625164 BAD DEBT EXPENSE 186246 186246 17746332 15331020 2171402 243910 5645321 5851939 0 0 19170 29912922 3192271 3219281 0 0 0 0 0 0 0 0 179578 213083 21334550 7264853 14189494 14069697 5251198 5440154 5127778 4951456 0 0 0 0 208309 150452 33813119 63808984 1114745 1535945 0 0 5835760 6096881 8200000 8200000 0 0 0 0 0 0 0 0 0 0 15150505 15832826 X 18341526 17656195 321088 30319963 0 0 18662614 47976158 33813119 63808984 29353751 -40207 X false true X true false X 1091202 1321960 1607670 1546191 33274530 38841553 0 0 1091202 1321960 1607670 1546191 33274530 38841553 161610 38679943 576443 918835 1509114 67512 0 3071904 0 0 41913457 63419411 0.92285 0.62055 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 8102752 8102752 9236701 4362502 4874199 640522 221261 419261 3152199 2681090 471109 202376 202376 14069697 POOLED ENDOWMENT PORTFOLIO 4950056 F ISRAEL BONDS 1400 F 4951456 0 0 X 46077830 -40207 -1019870 -1060077 47137907 -37824 -37824 47100083 16764286 37824 37824 16726462 1019870 1019870 17746332 PART X, LINE 2 - ASC 740 FOOTNOTE Bernard Zell is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. Accordingly, no provision for income taxes has been reflected in the financial statements. Tax positions for open tax years were reviewed and it was determined that no provision for uncertain tax positions is required. No interest or penalties were recorded or included in the statements of activities for the years ended June 30, 2016 and 2015. Should Bernard Zell need to accrue interest or penalties on uncertain tax positions, it would recognize the interest as interest expense and the penalties as other expenses. Part XI, Line 2D - other adjustments Student Tuition Assistance: (1,019,870) Part XI, Line 4b - other adjustments Expenses Directly Related to Fundraising: (37,824) Part XII, Line 2D - other adjustments Expenses Directly Related to Fundraising: 37,824 Part XII, Line 4b - other adjustments Student Tuition Assistance: 1,019,870 true true true true true true true false false false false false false false false false false true PART I, LINE 3- NONDISCRIMINATORY POLICY THE ORGANIZATION'S NONDISCRIMINATORY POLICY IS PUBLISHED IN NEWSPAPER ADVERTISING, BROCHURES AND ALSO ON THE ORGANIZATION'S WEBSITE. who's coming to 208078 159838 48240 18160 19470 moms night out 1196 1196 194 1 480 480 209754 159838 49916 18160 19664 37824 12092 true TUITION ASSISTANCE - SEE PART IV 124 1550532 PART I, LINE 2 BERNARD ZELL USES AN OBJECTIVE, THIRD PARTY VENDOR TO COLLECT TUITION ASSISTANCE DATA, EVALUATE RESULTS AND ADVISE ON AWARD DETERMINATIONS. BERNARD ZELL TUITION ASSISTANCE AWARDS COMMITTEE DOES A BLIND REVIEW OF THE DATA AND MAKES ANNUAL NEEDS-BASED AWARDS TO DESERVING STUDENTS/FAMILIES. TUITION REMISSION IS PROVIDED AS A BENEFIT TO ALL QUALIFIED FULL-TIME MEMBERS OF THE SCHOOL'S FACULTY, ADMINISTRATION AND STAFF, WHO HAVE STUDENTS ELIGIBLE FOR ADMISSION TO THE SCHOOL. FEES ARE THE RESPONSIBILITY OF THE FACULTY, ADMIN OR STAFF MEMBER. PART III, LINE 1A TUITION ASSITANCE TO BERNARD ZELL ANSHE EMET SCHOOL STUDENTS AND FAMILIES; INCLUDING CHILDREN OF BERNARD ZELL TEACHERS AND STAFF MEMBERS X X X true true false false false false false false false DR ALYSON K HORWITZ HEAD OF SCHOOL THRU 6/30/2015 215638 0 0 0 22000 0 24000 0 362 0 262000 0 0 0 PART I, LINE 4A FORMER HEAD OF SCHOOL DR. ALYSON K. HORWITZ DID NOT RETURN TO WORK AFTER JUNE 30, 2015, BUT RECEIVED CONTRACTUAL COMPENSATION THROUGH JUNE 30, 2016. PART 1, LINE 4B DR. ALYSON K. HORWITZ PARTICIPATED IN A DEFERRED COMPENSATION PLAN ESTABLISHED BY Bernard Zell FOR HER BENEFIT. A $22,000 CONTRIBUTION WAS MADE BY BZAEDS IN THE YEAR ENDED JUNE 30, 2016. A THE COUNTY OF COOK IL 366006541 213247BY4 2005-05-26 8500000 CONSTRUCTION OF ATHLETIC FACILITY true true false A 300000 0 8457500 0 0 0 127500 0 0 8330000 0 0 2006 false false true true A false false false false 0 false false false false A false false false false true false 0 false 0 false false A false X 19 116151 FMV false true false FORM 990, PART IV, SECTION A, LINE 7A: All parents of students enrolled at Bernard Zell, as well as all faculty and staff are members of the PTC (Parent Teacher Council) and are eligible to vote in PTC elections. PTC members elect the PTC President who also serves a one-year term on the school's Board of Trustees. FORM 990, PART IV, SECTION B, LINE 11B: THE CHIEF FINANCIAL OFFICER INSPECTS FORM 990 AND REVIEWS IT WITH THE HEAD OF SCHOOL AND THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS, COMPARING THE TAX RETURN WITH INTERNAL RECORDS. FORM 990, PART VI, SECTION B, LINE 12C: EMPLOYEES, OFFICERS, BOARD MEMBERS AND THEIR FAMILY MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS SIGN A CONFLICT OF INTEREST DISCLOSURE ANNUALLY. PARTIES WITH POTENTIAL CONFLICTS ARE REQUIRED TO DISCLOSE THE CIRCUMSTANCES TO THEIR SUPERVISOR OR THE BOARD CHAIR, WHO DETERMINES WHETHER A DISCUSSION WITH THE AUDIT COMMITTEE, THE EXECUTIVE COMMITTEE, OR THE FULL BOARD IS WARRANTED IN ORDER TO DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT EXISTS AT THE BOARD LEVEL, THE INTERESTED BOARD MEMBER CANNOT PARTICIPATE DURING DISCUSSION AND VOTING ON THE AFFECTED MATTER. ALL OTHER PARTIES WITH CONFLICTS MUST REFRAIN FROM ANY ACTION RELATED TO THE ORGANIZATIONS PARTICIPATION IN THE AFFECTED MATTER. FORM 990, PART VI, SECTION B, LINE 15A: THE BOARD PREPARES AND APPROVES A MULTI-YEAR WRITTEN CONTRACT DETAILING THE COMPENSATION OF THE HEAD OF SCHOOL. THE COMPENSATION AMOUNT IS DETERMINED IN PART USING INDUSTRY SURVEYS AND PUBLIC FILINGS OF SIMILAR ORGANIZATIONS. Form 990, Part VI, Section C, Line 19: THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Bernard Zell Anshe Eme Day School EF 3751 N BROADWAY STREET CHICAGO IL 60613 366124627 SCHOOL SUPPOR IL 501(C)(3) 11A, TYPE I BZAEDS true false true false false false false false false false false false false false false true false false false false Bernard Zell Anshe Emet Day School EF B 600000 FMV