2016-04-25T17:30:46-07:00 2015-06-30 Clumeck Stern Schenkelberg & Getzoff 17404 Ventura Bl 2nd Floor Encino CA 91316 990 2014-07-01 954280178 BUREAU OF JEWISH EDUCATION OF GREATER LOS ANGELES INC BURE 3237618605 6505 WILSHIRE BOULEVARD LOS ANGELES CA 90048 DR GIL GRAFF Executive Director 2016-04-21 true L LARRY CLUMECK P01371460 8189062230 2014 2016-08-17 19:52:53Z DR GIL GRAFF 6505 WILSHIRE BLVD SUITE 300 LOS ANGELES CA 90048 8876580 false false X WWW.BJELA.ORG X 1990 CA THE BUREAU OF JEWISH EDUCATION OF GREATER LOS ANGELES PROVIDES PROGRAMS AND SERVICES TO ENCOURAGE PARTICIPATION IN JEWISH EDUCATION AND TO ENHANCE THE QUALITY OF JEWISH EDUCATION FOR CHILDREN AND YOUTH 55 54 25 0 3410710 3006748 4518282 4487203 146742 249951 -44195 -14380 8031539 7729522 1938034 2134917 0 2112500 2177500 0 343653 3605773 3277581 7656307 7589998 375232 139524 10466399 10869344 706539 986228 9759860 9883116 X THE BUREAU OF JEWISH EDUCATION OF GREATER LOS ANGELES PROVIDES PROGRAMS AND SERVICES TO ENCOURAGE PARTICIPATION IN JEWISH EDUCATION AND TO ENHANCE THE QUALITY OF JEWISH EDUCATION FOR CHILDREN AND YOUTH false false 4485904 1823990 2988797 CONSULTATION AND SUPERVISION SERVICES FOR:PROFESSIONAL DEVELOPMENT CONFERENCES TO 929 TEACHERS.ADMINISTRATION OF VARIOUS SCHOLARSHIP PROGRAMS BENEFITING 391 STUDENTS.ACCREDITATION SERVICES: ONE ADDITIONAL SCHOOL RECEIVED ACCREDITATION 1628670 1298473 INTERNATIONAL MARCH OF THE LIVING PROGRAM - an educational program that brings Jewish teens from all over the world to Poland on Yom HaShoah (Holocaust Memorial Day) to march from Auschwitz to Birkenau, the largest concentration camp complex built during World War II, and then to Israel to observe Yom HaZikaron, (Israel Memorial Day), and Yom Ha'Atzmaut, (Israel Independence Day). 194 Participants.EPIC ISRAEL- an educational program to bring Jewish Students to Israel to learn about Israel. 21 Participants. Summer Sulam, Teen Summer Camp 53 participants 342888 310927 PROVIDE FINANCIAL ASSISTANCE TO SCHOOLS FOR JEWISH EDUCATION, BENEFITING 37 SCHOOLS WITH NEARLY 9,455 STUDENTS. 168 STUDENTS BENEFITED DIRECTLY FROM FINANCIAL AID. 139265 199933 6596727 true true false false false false false false false true true true false false false true true false false false false false false false true false false true false true false false false false false false false false false true false false false false false false false false false false false true 23 0 true 25 true false false false false false false true true false 0 false false false false false false false false false false X 55 54 true false false false false false false true true false true true false true true true true true true false false CA X BENJAMIN STERNLIEB 3237618615 6505 WILSHIRE BOULEVARD 300 LOS ANGELES CA 90048 HERB ABRAMS Director 0.35 0.00 X 0 0 0 NATHALIE ALTSZYLER Director 0.35 0.00 X 0 0 0 BONNIE DUBOFF Director 0.35 0.00 X 0 0 0 KEREN AVIAD DUNN Director 0.35 0.00 X 0 0 0 SUSAN BAUM Vice President 1.50 0.00 X X 0 0 0 MARK S BERNS Vice President 1.50 0.00 X X 0 0 0 MICHAEL ADLER Director 0.35 0.00 X 0 0 0 DR MAYER BRENNER Director 0.35 0.00 X 0 0 0 KATHI BARNHARD Director 0.35 0.00 X 0 0 0 MAX CANDIOTTY Director 0.35 0.00 X 0 0 0 JANINE KOLODNY Vice President 1.50 0.00 X X 0 0 0 RHEA COSKEY Director 0.35 0.00 X 0 0 0 DR MARK GOLDENBERG Director 0.35 0.00 X 0 0 0 WESLEY LESTER Director 0.35 0.00 X 0 0 0 JANET FARBER Director 0.35 0.00 X 0 0 0 STACY REZNIKOFF KENT Director 0.35 0.00 X 0 0 0 EILEEN HOROWITZ Director 0.35 0.00 X 0 0 0 LIZ ROSMAN SCHWARTZ PARLIAMENTARIAN 0.35 0.00 X 0 0 0 HERBERT GLASER Director 0.35 0.00 X 0 0 0 LISA LAINER-FAGAN Director 0.35 0.00 X 0 0 0 MIRIAM ISTRIN Director 0.35 0.00 X 0 0 0 EARL GREINETZ Director 0.35 0.00 X 0 0 0 DR BRUCE ELLMAN Director 0.35 0.00 X 0 0 0 FAITH GERSHBOCK Director 0.35 0.00 X 0 0 0 PHALEN HUREWITZ Director 0.35 0.00 X 0 0 0 TODD GINDY Director 0.35 0.00 X 0 0 0 MARJORIE GROSS Director 0.35 0.00 X 0 0 0 NANCY L SCHULMAN Director 0.35 0.00 X 0 0 0 STEVE SHAPIRO Vice President 1.50 0.00 X X 0 0 0 MARK LAINER Director 0.35 0.00 X 0 0 0 JILL LASKER Director 0.35 0.00 X 0 0 0 JEFFERY M HUROK Director 0.35 0.00 X 0 0 0 FRANK LEE Director 0.35 0.00 X 0 0 0 BONNIE SMIGEL-DERIN Secretary 1.50 0.00 X X 0 0 0 DR ELAINE LINDHEIM Director 0.35 0.00 X 0 0 0 LINDA GOLDENBERG MAYMAN Director 0.35 0.00 X 0 0 0 DINA LEEDS Director 0.35 0.00 X 0 0 0 JILL LEFFERMAN Director 0.35 0.00 X 0 0 0 MEL PLUTSKY Director 0.35 0.00 X 0 0 0 ADRIAN MILLER Director 0.35 0.00 X 0 0 0 AVID SHOOSHANI Director 0.35 0.00 X 0 0 0 DONNA NADEL Director 0.35 0.00 X 0 0 0 MARCI BARNHARD SPITZER Secretary 1.50 0.00 X X 0 0 0 SHEILA BARAN SPIWAK Vice President 1.50 0.00 X X 0 0 0 JAY STEIN Director 0.35 0.00 X 0 0 0 SUSAN JACOBY STERN Director 0.35 0.00 X 0 0 0 BEN TYSCH Director 0.35 0.00 X 0 0 0 DAVID NIMMER Director 0.35 0.00 X 0 0 0 TARA REISBAUM Director 0.35 0.00 X 0 0 0 NURIT ROBIN Vice President 1.50 0.00 X X 0 0 0 NAOMI SACHS-AMRAMI Director 0.35 0.00 X 0 0 0 MARC ROHATINER Director 0.35 0.00 X 0 0 0 AARON SPIWAK Director 0.35 0.00 X 0 0 0 BENNETT L SPIEGEL Treasurer 1.50 0.00 X X 0 0 0 DR ALAN M SPIWAK President 10.00 0.00 X X 0 0 0 DR GIL GRAFF Executive Direc 55.00 0.00 X 205259 0 60482 PHIL LIFF-GRIEFF ASSOC DIRECTOR 50.00 0.00 X 147970 0 8441 BENJAMIN STERNLIEB Controller 40.00 0.00 X 115113 0 8212 MIRIAM PRUM HESS Program Director 50.00 0.00 X 180293 0 8709 648635 85844 4 false true false 0 11500 390606 2604642 3322 3006748 J J Foundation programs 611710 2988797 2988797 reimbursements 900099 142457 142457 TUITION AND FEES 611710 1355949 1355949 4487203 244420 244420 0 0 0 1093209 1087678 5531 5531 5531 45000 390606 59380 -14380 -14380 0 0 0 7729522 4487203 235571 2134917 2134917 0 0 0 606405 198794 276043 131568 0 1082239 830392 134669 117178 323967 163908 120543 39516 63908 38063 20706 5139 100981 73800 11748 15433 0 170 170 24650 24650 0 0 0 4605 4605 2247 780 747 720 138251 95781 30580 11890 0 0 144694 141753 2941 0 0 8851 7334 1517 0 0 12529 9095 3434 37756 23403 8597 5756 PROGRAM EXPENSES 1626815 1622457 1205 3153 PROFESSIONAL ASSISTANCE 1235893 1217396 5618 12879 PARKING 15750 15750 OTHER EXPENSES 11193 9936 1145 112 14177 8563 5305 309 7589998 6596727 649618 343653 1375215 1623989 28351 30680 884209 1240723 32862 71081 0 0 0 0 22175 14198 312603 284726 40406 27877 6064302 5851909 2018879 2008887 0 0 0 10466399 10869344 671829 905111 4768 56688 29942 24429 706539 986228 X 6103059 6092670 3030808 3164453 625993 625993 9759860 9883116 10466399 10869344 139524 -16268 X false true X true false X 2939630 2941781 3025208 3410710 3006748 15324077 2064455 3625655 3768367 4518282 4487203 18463962 0 0 0 5004085 6567436 6793575 7928992 7493951 33788039 1500000 1617453 1436032 420478 482636 5456599 0 1500000 1617453 1436032 420478 482636 5456599 28331440 198122 181283 192705 190860 244420 1007390 0 198122 181283 192705 190860 244420 1007390 0 6623 36930 27764 47203 45000 163520 5208830 6785649 7014044 8167055 7783371 34958949 0.81040 0.78110 0.02880 0.02770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 625993 43819 43819 625993 620993 5000 43644 43644 625993 620052 941 42407 42407 620993 613924 6128 15333 15333 620052 607280 6644 68016 68016 613924 1.00000 true false false 95166 95166 148132 120255 27877 69305 69305 27877 2008887 X 7772634 -16268 59380 43112 7729522 7729522 7649378 59380 59380 7589998 7589998 Part V, Line 4: Intended uses of the endowment fund. Income from endowments is transferred to unrestricted funds for the use in general operations to the extent allowable under state law.Endowment corpus is intended to remain invested in order to allow for the funding of the continued operations of the organization. Part X : FIN48 Footnote BJE has adopted the Accounting for Uncertainty in Income Taxes accounting standard that clarifies the accounting and recognition for income tax positions taken or expected to be taken in BJE's income tax returns. BJE's income tax filings are subject to audit by various taxing authorities. BJE's open audit periods are 2012 - 2015. In evaluating BJE's tax provisions and accruals, future taxable income, and the reversal of temporary differences, interpretations and tax planning strategies are considered. BJE believes their estimates are appropriate based on current facts and circumstances. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 FUNDRAISING EXPENSES $59380 Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING EXPENSES $59380 false Gala 435606 390606 45000 30312 9961 19107 435606 390606 45000 30312 9961 19107 59380 -14380 true Adat Ari El 12020 Burbank Boulevard LOS ANGELES CA 91607 501(c)(3) 5600 0 General educational expenses Bais Chaya Mushka 9051 W Pico Blvd Los Angeles CA 90035 501(c)(3) 6600 0 General education sCHOLARSHIPS BAIS YAAKOV SCHOOL G 7353 BEVERLY BLVD LOS ANGELES CA 90036 501(c)(3) 12750 0 STUDENT SCHOLARSHIPS BRAWERMAN ELEMENTARY 11661 W OLYMPIC BLVD LOS ANGELES CA 90064 501(c)(3) 8400 0 STUDENT SCHOLARSHIPS CHEDER MENACHEM 1606 SOUTH LA CIENEGA LOS ANGELES CA 90035 501(C)(3) 8400 0 STUDENT SCHOLARSHIPS Emek Hebrew Academy 15365 Magnolia Boulevard Sherman Oaks CA 91403 501(c)(3) 11200 0 General sCHOLARSHIPS ACCREDIT HESCHEL DAY SCHOOL 17701 DEVONSHIRE STREET NORTHRIDGE CA 91325 501(c)(3) 8400 0 STUDENT SCHOLARSHIPS KADIMA DAY SCHOOL 7011 SHOUP AVE WEST HILLS CA 91307 501(c)(3) 5600 0 STUDENT SCHOLARSHIPS MAIMONIDES ACADEMY 310 NORTH HUNTLEY DRIVE LOS ANGELES CA 90048 501(c)(3) 7900 0 STUDENT SCHOLARSHIPS MARCH OF THE LIVING 2 WEST 45TH STREET NEW YORK NY 10036 501(C) 3 106428 0 SCHOLARSHIPS MILKEN HIGH SCHOOL 15800 ZELDIN WAY LOS ANGELES CA 90049 501(c)(3) 333353 0 STUDENT SCHOLARSHIPS NEW COMMUNITY JEWISH 7343 VALLEY CIRCLE WEST HILLS CA 91304 501(c((3) 340300 0 STUDENT SCHOLARSHIPS OR HACHAIM 6021 LAUREL CANYON BLVD NORTH HOLLYWOOD CA 91606 501(c)(3) 6600 0 STUDENT SCHOLARSHIPS SHALHEVAT SCHOOL 910 S FAIRFAX AVE LOS ANGELES CA 90036 501(c)(3) 494419 0 STUDENT SCHOLARSHIPS ACCRED SINAI AKIBA ACADEMY 10400 WILSHIRE BLVD LOS ANGELES CA 90024 501(c)(3) 9400 0 STUDENT SCHOLARSHIPS ACCRED TEMPLE ISRAEL OF HOLLYWOOD 7300 HOLLYWOOD BLVD LOS ANGELES CA 90046 501(c)(3) 5600 0 STUDENT SCHOLARSHIPS TORAT HAYIM Hebrew Academy 1210 S LA CIENeGA BLVD LOS ANGELES CA 90035 501(c)(3) 5600 0 STUDENT SCHOLARSHIPS VALLEY BETH SHALOM 15739 VENTURA BLVD ENCINO CA 91436 501(c)(3) 5600 0 STUDENT SCHOLARSHIPS YAVNEH HEBREW ACADEMY 5353 WEST THIRD STREET LOS ANGELES CA 90020 501(c)(3) 7400 0 SCHOLARSHIPS ACCREDIT YESHIVA OHR ELCHONON 7215 WARING AVENUE LOS ANGELES CA 90046 501(c)(3) 7000 0 SCHOLARSHIPS Yeshiva Ohr Eliyahu 241 S Detroit Street Los Angeles CA 90036 501(c)(3) 6600 0 General Scholarships Yeshiva Rav Isacsohn 540 North La Brea Avenue los angeles CA 90036 501(c)(3) 11200 0 General Scholarships YESHIVA UNIVERSITY B 9760 WEST PICO BLVD LOS ANGELES CA 90035 501(c)(3) 340353 0 SCHOLARSHIPS YESHIVA UNIVERSITY G 1619 S ROBERTSON BLVD LOS ANGELES CA 90035 501(c)(3) 346353 0 SCHOLARSHIPS 26 1 Grantmaker's Description of How Grants are Used THE ORGANIZATION PROVIDES ASSISTANCE TO SCHOOLS BASED ON THE INDIVIDUAL SCHOOL'S BUDGET AND CLASS LISTS. THE ORGANIZATION MONITORS THE FINANCIAL AID BY COMPARING ACTUAL ENROLLMENTS WITH THE ENROLLMENT LISTING SUBMITTED WITH THE REQUEST FOR FUNDS. THE SCHOOLS REQUESTING FINANCIAL AID RECEIVE 50% OF THE FUNDING IN THE FALL SEMESTER WHEN THEY SUBMIT THEIR CLASS LIST, WITH THE BALANCE OF FUNDING REMITTED IN THE SPRING SEMESTER AFTER ADJUSTMENTS FOR ENROLLMENT. X true true X X X X false false false false false false false false false false DR GIL GRAFF Executive Direc 199850 5409 60482 265741 MIRIAM PRUM HESS Program Director 177695 2598 8709 189002 PHIL LIFF-GRIEFF ASSOC DIRECTOR 145104 2866 8441 156411 Part I, Line 1a: Relevant information in regards to selections on 1a. MAYA AHARON Bd membr family 56064 Employee compensation false Schedule L, Part V Supplemental Information Maya Aharon, the granddaughter of Janet Farber, board member, is employed by the organization. M. Aharon receives market rate compensation for the work performed. Client Note 1 Client Note 1 - FORM 990, PART IX - GRANTS AND ALLOCATIONS==================================================================================ATTACHMENT TO STATEMENT 3THE BUREAU OF JEWISH OF GREATER LOS ANGELES, INC ("BJE") PROVIDED DIRECT FINANCIAL ASSISTANCE TO APPROXIMATELY 79 AFFILIATED JEWISH DAY AND SUPPLEMENTARY SCHOOLS, AS WELL AS PROVIDING PLACEMENT SERVICES FOR TEACHERS IN THOSE SCHOOLS.FINANCIAL FRAMEWORK:IN DAY SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED WITH BUREAU OF EDUCATION AND OFFER AT LEAST 14 HOURS OF JUDAIC INSTRUCTION WEEKLY TO QUALIFY FOR PER CAPITA ALLOCATION.IN RELIGIOUS SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED WITH THE BUREAU OF EDUCATION AND OFFER AT LEAST 60 YEARLY HOURS OF JUDAIC INSTRUCTION TO QUALIFY FOR PER CAPITA ALLOCATION.IN EARLY CHILDHOOD SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED AND ACCREDITED WITH THE BUREAU OF EDUCATION TO QUALIFY FOR PER CAPITA ALLOCATION. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: DOMESTIC PROGRAMS, AWARDS AND OTHER PROGRAM SERVICES. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Dr. Alan Spiwak (President), Sheila Baran Spiwak (Vice President), and Aaron Spiwak (Director) have a family relationship. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 and related schedules are REVIEWED BY the AUDIT COMMITTEE AND BOARD PRESIDENT in their entirety prior to the filing of the form. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Board members, officers and senior staff are required to annually review the conflict of interest policy and complete a related questionnaire stating whether or not they have any conflicts. The questionnaires are review by the board who also makes the determination as to whether an actual conflict exists. If it is determined that a conflict exists, the individual retires from the room during the discussion and voting. The board may request the individual's presence during the discussion. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The organization has a 5 year written employment contract with the EXECUTIVE DIRECTOR. The executive Director's contract IS reviewed and approved by the compensation committee every 5 years. The compensation committee uses comparable data when reviewing the contract. The deliberation and decisions of the committee are contemporaneously documented. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The ASSOCIATE EXECUTIVE DIRECTORS COMPENSATION is DETERMINED BY THE EXECUTIVE DIRECTOR. ALL OTHER COMPENSATION IS DETERMINED BY THE EXECUTIVE AND ASSOCIATE DIRECTORS BASED ON COMPARABLE COMPENSATION Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The organization does not make the governing documents, policies or financial statements available to the public as these documents are not required to be made available to the public.