2016-05-13T11:26:27-05:00 2015-06-30 BDO USA LLP 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2014-07-01 362166955 Bernard Zell Anshe Emet Day School % REBECCA BROWN BERN 7732811858 3751 North Broadway Street Chicago IL 60613 ANDREW LUCAS CHAIR 3122399227 2016-05-15 true Rebekuh Eley P01247672 3128569100 2014 2016-08-17 19:52:53Z ANDREW LUCAS 3751 NORTH BROADWAY STREET CHICAGO IL 60613 15492236 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. 21 21 175 133 0 1607670 1546191 12950822 13586517 1509114 81633 116350 83955 16183956 15298296 1959457 2901077 0 0 8989283 9806866 0 0 304145 4172777 4958849 15121517 17666792 1062439 -2368496 36183910 33813119 15241791 15150505 20942119 18662614 AN INDEPENDENT JEWISH DAY SCHOOL COMMITTED TO ACADEMIC EXCELLENCE, PROVIDING EACH STUDENT WITH A COMPREHENSIVE GENERAL AND JEWISH EDUCATION AND DEVELOPING INTELLECTUAL, EMOTIONAL, PHYSICAL, SOCIAL AND MORAL GROWTH AT EVERY LEVEL. false false 15249401 2901077 13586517 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. 15249401 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 true true true true false false false false false false false false false false true false false false false true true true false false true 28 0 175 true false false false false false true true false false false false X 21 21 false false false false false false false true true false false false true true true true true true false false IL X REBECCA BROWN 7732811858 3751 NORTH BROADWAY STREET Chicago IL 60613 MICHAEL PIERCE CHAIR 10.0 1.0 X X 0 0 0 JEFFREY L ESSER PAST CHAIR 5.0 1.0 X 0 0 0 DAVID SIMON VICE CHAIR 5.0 0.0 X X 0 0 0 DAVID ROSENBAUM TREASURER 10.0 1.0 X X 0 0 0 FRANCES BLOCK SECRETARY 5.0 0.0 X X 0 0 0 BRIAN ABRAHAMS BOARD MEMBER 2.0 0.0 X 0 0 0 CRAIG ALBERT BOARD MEMBER 2.0 0.0 X 0 0 0 ELIZABETH STEELE APPLEBAUM BOARD MEMBER 2.0 0.0 X 0 0 0 DANIEL BASKES BOARD MEMBER 2.0 0.0 X 0 0 0 ROBBIN COHEN GROSS BOARD MEMBER 2.0 0.0 X 0 0 0 ROSANNE DIAMOND BOARD MEMBER 2.0 0.0 X 0 0 0 MARTIN HAUSELMAN BOARD MEMBER 2.0 0.0 X 0 0 0 JAMES HIRSHORN BOARD MEMBER 2.0 0.0 X 0 0 0 DANA HIRT BOARD MEMBER 2.0 0.0 X 0 0 0 JANET KAPLAN BOARD MEMBER 2.0 0.0 X 0 0 0 MIRIAM LICHSTEIN BOARD MEMBER 2.0 0.0 X 0 0 0 ANDREW LUCAS BOARD MEMBER 2.0 0.0 X 0 0 0 MICHAEL LUFRANO BOARD MEMBER 2.0 1.0 X 0 0 0 BARRY MALKIN BOARD MEMBER 2.0 0.0 X 0 0 0 MICHAEL PUCKER BOARD MEMBER 2.0 0.0 X 0 0 0 ANDREA SOLOW BOARD MEMBER 2.0 0.0 X 0 0 0 DR ALYSON K HORWITZ HEAD OF SCHOOL 50.0 1.0 X 234528 0 56574 REBECCA B BROWN CFO 50.0 1.0 X 135339 0 11677 CHARLOTTE DUNN DIRECTOR OF MUSIC 40.0 0.0 X 111093 0 14167 HARRIET GARFINKEL HEAD OF JEWISH STUDIES 50.0 0.0 X 120433 0 20494 MARNA GOLDWIN INSTITUTIONAL ADVANCEMENT DR 50.0 0.0 X 105585 0 14005 ABIGAIL MOROH HEAD OF LOWER SCHOOL 50.0 0.0 X 103385 0 20603 DEBBIE ROSTAMI HEAD OF EARLY CHILDHOOD 50.0 0.0 X 113898 0 22123 924261 0 159643 9 false true false JJC Consulting LTD 701 W Briar St CHICAGO IL 60657 security services 168208 1 45871 1500320 101614 1546191 FEES AND AUXILIARY PROGRAMS 611710 2584587 2584587 TUITION 611710 11001930 11001930 13586517 67512 67512 0 0 0 0 0 6623 7498 6623 7498 14121 14121 277895 45871 193940 83955 83955 0 0 0 15298296 13586517 165588 1480902 1480902 1420175 1420175 0 0 450817 285960 164857 0 7821672 6807173 764269 250230 323640 288883 23656 11101 666715 582101 63929 20685 544022 472131 49762 22129 0 33244 33244 41188 41188 0 0 16758 16758 1114318 726109 388209 49997 49997 941545 802166 139379 340993 330763 10230 0 1274287 1234102 40185 239587 237701 1886 0 0 0 0 483648 469139 14509 30048 30048 PARENT TEACHER COUNCIL 161226 161226 GRADE FUND 68524 68524 GENERAL STUDENT ACTIVITIES 43572 43572 KOSHER BBQ 53643 53643 66271 66271 17666792 15249401 2113246 304145 7340763 5645321 0 0 78827 19170 3096210 3192271 0 0 0 0 0 0 0 0 91343 179578 20988081 6798587 13916362 14189494 4995671 5251198 6502347 5127778 0 0 0 0 162387 208309 36183910 33813119 1108914 1114745 0 0 5932877 5835760 8200000 8200000 0 0 0 0 0 0 0 0 0 0 15241791 15150505 X 20270144 18341526 671975 321088 0 0 20942119 18662614 36183910 33813119 X -2368496 221350 -132359 X false true X true false X 1177379 1091202 1321960 1607670 1546191 6744402 0 0 1177379 1091202 1321960 1607670 1546191 6744402 7887 6736515 482449 576443 918835 1509114 67512 3554353 190230 39303 127066 116350 83955 556904 0 10855659 58996916 0.62055 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8102752 8102752 2622102 1673024 949078 7085692 2517125 4568567 2975159 2608438 366721 202376 202376 14189494 POOLED ENDOWMENT PORTFOLIO 5126378 C ISRAEL BONDS 1400 C 5127778 0 0 X 14761141 221350 -952445 -731095 15492236 -193940 -193940 15298296 16908287 193940 193940 16714347 952445 952445 17666792 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, 2015 and 2014. 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: (952,445) Part XI, Line 4b - other adjustments Expenses Directly Related to Fundraising: (193,940) Part XII, Line 2D - other adjustments Expenses Directly Related to Fundraising: 193,940 Part XII, Line 4b - other adjustments Student Tuition Assistance: 952,445 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. Auction 323766 45871 277895 128401 3532 9643 52364 0 323766 45871 277895 128401 3532 9643 52364 193940 83955 true BERNARD ZELL ANSHE EMET DAY SCHOOL EF 3751 N BROADWAY ST CHICAGO IL 60613 366124627 501(c)(3) 1408902 book Real Estate LP TO SUPPORT THE PRIMARY ACTIVITY OF THE ORGANIZATION 1 STUDENT TUITION REMISSION 24 467730 FMV REDUCED TUITION STUDENT TUITION ASSISTANCE 81 952445 FMV REDUCED TUITION SCHEDULE I, PART I, LINE 2: THE BOARD OF TRUSTEES APPROVES ALL CONTRIBUTIONS AND TRANSFERS TO THE BERNARD ZELL ANSHE EMET DAY SCHOOL ENDOWMENT FUND (Bernard Zell). 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. X X X X false true false false false false false false false DR ALYSON K HORWITZ HEAD OF SCHOOL 234528 0 0 0 0 0 22000 0 34574 0 291102 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 4B DR. ALYSON K. HORWITZ PARTICIPATES 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, 2015. A THE COUNTY OF COOK IL 366006541 213247BY4 2005-05-26 8500000 CONSTRUCTION OF ATHLETIC FACILITY false 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 X 32 101614 FMV 0 false true false FORM 990, PART IV, SECTION A, LINE 7A: Members of the Bernard Zell PTC elect the PTC president who also serves as a board member of Bernard Zell. 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. Form 990, Part XI, Line 9 Net Assets Released from restrictions: $(132,359). 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 false false false false false Bernard Zell Anshe Emet Day School EF B 1480902 Book Cost