2016-03-24T14:03:13-05:00 2015-06-30 942513310 LAUTZE & LAUTZE 111 W ST JOHN ST 1010 SAN JOSE CA 951131123 990 2014-07-01 522203956 KEHILLAH JEWISH HIGH SCHOOL KEHI 6502139600 3900 FABIAN WAY PALO ALTO CA 94303 DARREN KLEINBERG HEAD OF SCHOOL 6502139600 2016-03-17 1 JULIET SONG P00857784 4089180900 2014 2016-08-17 19:52:53Z DARREN KLEINBERG 3900 FABIAN WAY PALO ALTO CA 94303 7335766 0 X WWW.KEHILLAH.ORG X 1999 CA OPERATION OF HIGH SCHOOL WITH EMPHASIS ON JEWISH EDUCATION 19 19 57 50 0 0 2565778 1498213 5748387 5766594 7286 8307 175708 24000 8497159 7297114 1630440 1629625 0 0 3526181 3640105 0 0 202115 1603798 2040941 6760419 7310671 1736740 -13557 18932014 18246318 15748101 15075962 3183913 3170356 X KEHILLAH IS A CONTEMPORARY INDEPENDENT, COLLEGE PREPARATORY HIGH SCHOOL FOR STUDENTS IN GRADES 9-12 DISTINGUISHED BY AN EXCEPTIONAL ACADEMIC PROGRAM AND A SUPPORTIVE ENVIRONMENT THAT PAIRS RICH JEWISH TRADITIONS WITH THE BEST OF THE SILICON VALLEY MINDSET. AT KEHILLAH, STUDENTS EMBARK ON A JOURNEY OF SELF-DISCOVERY GUIDED BY A COMMUNITY OF PASSIONATE EDUCATORS. THEY GRADUATE WITH THE KNOWLEDGE, VALUES, AND COMMUNITY THAT ENABLE THEM TO CREATE EXTRAORDINARY FUTURES. 0 0 5724553 1629625 5766594 THE EDUCATION OF APPROXIMATELY 160 STUDENTS, GRADES 9-12 (HIGH SCHOOL), TOGETHER WITH THE PROMOTION OF JEWISH VALUES, HISTORY, AND CULTURE. 5724553 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 1 57 1 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CA X SOFYA OSIPOV BUSINESS OFFICE MANAGER 6502139600 3900 FABIAN WAY PALO ALTO CA 94303 X MICHAEL ADLER TREASURER 1.00 X X 0 0 0 ORIT ATZMON DIRECTOR 1.00 X 0 0 0 KEIVAN EHSANIPOUR VICE PRESIDENT 1.00 X X 0 0 0 ROBIN FELDMAN PRESIDENT 1.00 X X 0 0 0 SUSAN FOLKMAN DIRECTOR 1.00 X 0 0 0 ORA GITTELSON-DAVID VICE PRESIDENT 1.00 X X 0 0 0 BOBBY LENT SECRETARY 1.00 X X 0 0 0 PAULA MEIER DIRECTOR 1.00 X 0 0 0 LARRY SCHLENOFF PAST PRESIDENT 1.00 X 0 0 0 MARK ABELSON DIRECTOR 1.00 X 0 0 0 TOD COHEN DIRECTOR 1.00 X 0 0 0 WILLIAM HALPER VICE-PRESIDENT 1.00 X X 0 0 0 BRUCE PASTERNACK DIRECTOR 1.00 X 0 0 0 CAROL SAAL DIRECTOR 1.00 X 0 0 0 PATTI SUE PLUEMER KPA PRESIDENT 1.00 X 0 0 0 RACHEL MODENA BARASCH DIRECTOR 1.00 X 0 0 0 ROGER ROSNER DIRECTOR 1.00 X 0 0 0 AVELYN WELCZER DIRECTOR 1.00 X 0 0 0 DARREN KLEINBERG HEAD OF SCHOOL 40.00 X 174080 0 73575 ALISON RUEBUSCH HEAD OF ACADEMICS 40.00 X 156326 0 23000 330406 0 96575 2 0 1 0 0 100697 1397516 1498213 TUITION & FEES 611710 5766594 5766594 5766594 8307 8307 24000 0 24000 24000 24000 38652 100697 38652 0 7297114 5766594 0 32307 1629625 1629625 300873 30087 180524 90262 2639227 2037061 545545 56621 76606 54288 18461 3857 401448 181159 208127 12162 221951 157289 53486 11176 2906 2906 32750 32750 27387 16710 10477 200 68645 59272 9373 56883 45570 11313 16725 12148 4577 195527 175974 19553 9789 7215 2574 368099 331289 36810 308216 277394 30822 56290 56290 ACADEMIC OPERATIONS 370294 370294 LUNCH PROGRAM 78056 78056 ADMISSIONS 13368 13368 EQUIPMENT 8700 8700 427306 378112 49194 7310671 5724553 1384003 202115 4575707 5237832 1201250 121750 1846 3394 28624 6201 15214518 2648983 12704463 12565535 420124 311606 18932014 18246318 420676 582976 392425 706770 13460000 12436216 975000 975000 500000 375000 15748101 15075962 X 1968261 2748894 1215652 421462 3183913 3170356 18932014 18246318 -13557 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5560000 5560000 8888116 1950916 6937200 414906 350687 64219 351496 347380 4116 12565535 X 5667489 0 5667489 1629625 1629625 7297114 5260922 -420124 -420124 5681046 1629625 1629625 7310671 PART X, LINE 2: THE SCHOOL HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FNIANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ENTERPRISE IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. IF A TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THIS STANDARD ALSO REQUIRES ORGANIZATIONS TO DISCLOSE ADDITIONAL QUANTITATIVE AND QUALITATIVE INFORMATION IN THEIR FINANCIAL STATEMENTS ABOUT UNCERTAIN TAX POSITIONS. THE SCHOOL'S EVALUATION ON JUNE 30, 2015 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2011 THROUGH 2014 TAX YEARS REMAIN SUBJECT TO POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE. IN ADDITION, THE TAX YEARS 2010 THROUGH 2014 REMAIN SUBJECT TO POSSIBLE EXAMINATION BY THE CALIFORNIA FRANCHISE TAX BOARD. THE SCHOOL DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 1,629,625. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 1,629,625. 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 SCHOOL PUBLISHES ITS NON-DISCRIMINATION POLICY ANNUALLY IN A LOCAL NEWSPAPER AS WELL AS IN THE ADMISSION PACKET. GALA 139349 100697 38652 800 25969 3200 8683 139349 100697 38652 800 25969 3200 8683 38652 0 1 FINANCIAL AID 79 1592775 FMV TUITION ASSISTANCE PROFESSIONAL DISCOUNT 2 36850 FMV TUITION ASSIATNCE PART 1, LINE 2: THE SCHOOL'S FINANCIAL AID COMMITTEE MAINTAINS RECORDS SUBSTANTIATING FAMILIES' LEVEL OF NEED AND THE FINANCIAL AID AWARDS MADE. EACH FAMILY SEEKING AID MUST COMPLETE A FINANCIAL AID APPLICATION, DISCLOSING ASSETS, INCOME, EXPENSES AND DEBT. THE SCHOOL RECEIVES AN INDEPENDENT ANALYSIS OF THE FAMILY'S FINANCES FROM SCHOOL AND STUDENT SERVICES. THE FINANCIAL AID COMMITTEE, COMPRISED OF MEMBERS OF THE LARGER COMMUNITY WITH FINANCIAL EXPERTISE, REVIEWS EACH APPLICATION AND DETERMINES THE FINANCIAL AID AWARD IN CONJUNCTION WITH THE FINANCIAL AID BUDGET. GREAT EFFORT IS TAKEN TO ENSURE THAT FAMILIES IN SIMILAR ECONOMIC SITUATIONS RECEIVE SIMILAR AWARDS, AND THAT AWARDS ARE BASED ONLY UPON DEMONSTRATED NEED. THE SCHOOL TRACKS TOTAL AID AWARDS, THE PERCENTAGE OF STUDENTS RECEIVING AID, THE AVERAGE AWARD AMOUNT, ETC. FROM YEAR TO YEAR. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DARREN KLEINBERG HEAD OF SCHOOL 164080 0 10000 0 0 0 0 0 73575 0 247655 0 0 0 ALISON RUEBUSCH HEAD OF ACADEMICS 156326 0 0 0 0 0 23000 0 0 0 179326 0 0 0 PART I, LINE 1A A PASONAGE ALLOWANCE IS PROVIDED TO THE HEAD OF SCHOOL BECAUSE HE IS AN ORDAINED RABBI. THIS ALLOWANCE WAS APPROVED BY THE BOARD OF DIRECTORS BASED ON THE COST OF MAINTAINING A HOME, AS PROVIDED FOR IN THE HEAD OF SCHOOL'S CONTRACT, AND IS NOT INCLUDED IN THE HEAD OF SCHOOL'S TAXABLE WAGES A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 13048TEG4 2009-08-27 13790000 SEE BELOW 0 0 0 B CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2014-08-01 12665000 SEE BELOW 0 0 0 A 12665000 13790000 243345 224493 13322162 2010 0 0 1 1 B 12639670 12439884 199786 2014 1 0 1 1 A 0 0 1 0 0 0.01760 0.01760 0 0 0 B 0 0 1 0 0 0.01760 0.01760 0 0 0 A 0 0 0 0 1 0 0 0 0 B 0 0 0 0 1 0 0 0 0 A 0 B 0 SCHEDULE K, PART I SCHEDULE K, PART I, LINE A, DESCRIPTION OF PURPOSES: TO FINANCE THE PURCHASE OF LAND AND BUILDING PREVIOUSLY LEASED. SCHEDULE K, PART I, LINE B, DESCRIPTION OF PURPOSES: TO REFUND A PRIOR ISSUE DATED 08/27/09 WHICH WAS USED TO FINANCE THE PURCHASE OF LAND AND BUILDING PREVIOUSLY LEASED. LEHMANN FAMILY FOUNDATION FOUNDER IS ASSOCIATED WITH A TRUSTEE GENERAL SUPPORT X 500000 500000 0 1 1 ROBERT FRANCINE LENT VP & TRUSTEE GENERAL SUPPORT X 975000 475000 0 1 1 975000 X 1000 37061 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND BOARD TREASURER AND THEN PRSENTED TO THE ENTIRE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SELF-REPORT ANY POTENTIAL CONFLICT OF INTEREST ANNUALLY. THIS IS REVIEWED BY THE BOARD CHAIR, SENIOR STAFF AND OTHERS AS MAY BE REQUIRED. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF SCHOOL'S COMPENSATION WAS DETERMINED BY THE COMPENSATION COMMITTEE COMPRISED OF THE BOARD CHAIR, TREASURER AND IMMEDIATE PAST CHAIR USING COMPARABLE DATA FOR LIKE TYPE INDEPENDENT SCHOOLS LOCATED IN THE BAY AREA. THE COMPENSATION COMMITTEE'S RECOMMENDATION WAS TAKEN TO THE FULL BOARD FOR APPROVAL." FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE AVAILABLE AT THE SCHOOL'S OFFICE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE AT THE SCHOOL'S OFFICE UPON REQUEST. FORM 990, PART XII, LINE 2C: FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.