2015-05-15T12:42:56-05:00 2014-06-30 BDO USA LLP 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2013-07-01 362166955 Bernard Zell Anshe Emet Day School % REBECCA BROWN BERN 7732811858 3751 North Broadway Street Suite Chicago IL 60613 MICHAEL PIERCE PRESIDENT 3128569100 2015-05-15 Rebekuh Eley P01247672 3128569100 2013 2016-03-07 17:11:31Z MICHAEL PIERCE 3751 NORTH BROADWAY STREET CHICAGO IL 60613 16230097 false X WWW.BZAEDS.ORG X 1954 IL INDEPENDENT JEWISH DAY SCHOOL COMMITTED TO ACADEMIC EXCELLENCE, PROVIDING EACH STUDENT WITH A COMPREHENSIVE GENERAL AND JEWISH EDUCATION. 21 21 173 200 0 1321960 1607670 11887942 12950822 918800 1509114 127066 116350 14255768 16183956 1783391 1959457 0 0 8686393 8989283 0 0 425597 3406072 4172777 13875856 15121517 379912 1062439 34665002 36183910 15399909 15241791 19265093 20942119 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 STEP. false false 13196521 1959457 12895459 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. 13196521 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 true 173 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 8.0 1.0 X X DAVID SIMON VICE-CHAIR 5.0 0.0 X X JEFFERY L ESSER PAST CHAIR 8.0 0.0 X X DAVID ROSENBAUM TREASURER 5.0 1.0 X X FRANCES BLOCK SECRETARY 2.0 0.0 X X BRIAN ABRAHAMS DIRECTOR 2.0 0.0 X CRAIG ALBERT DIRECTOR 2.0 0.0 X ELIZABETH STEELE APPELBAUM DIRECTOR 2.0 0.0 X DANIEL BASKES DIRECTOR 2.0 0.0 X ROBBIN COHEN GROSS DIRECTOR 2.0 0.0 X ROSANNE DIAMOND DIRECTOR 2.0 0.0 X MARTIN HAUSELMAN DIRECTOR 2.0 0.0 X DANA HIRT DIRECTOR 2.0 0.0 X JANET KAPLAN DIRECTOR 2.0 0.0 X ANDREW LUCAS DIRECTOR 2.0 0.0 X MICHAEL LUFRANO DIRECTOR 2.0 0.0 X BARRY MALKIN DIRECTOR 2.0 0.0 X MICHAEL PUCKER DIRECTOR 2.0 0.0 X TAMARA SOKOLEC DIRECTOR 2.0 0.0 X ANDREA SOLOW DIRECTOR 2.0 0.0 X RACHEL STERNBERG DIRECTOR 2.0 0.0 X DR ALYSON K HORWITZ HEAD OF SCHOOL 50.0 0.0 X 224433 0 45000 REBECCA BROWN CFO AS OF 6/30/2013 50.0 0.0 X 72917 HARRIET GARFINKEL HEAD OF JEWISH STUDIES 50.0 0.0 X 115390 5807 DEBBIE ROSTAMI HEAD OF EARLY CHILDHOOD 50.0 0.0 X 110737 22979 CHARLOTTE DUNN DIRECTOR OF MUSIC 40.0 0.0 X 108697 2250 RENEE KRUSS PHYSICAL EDUCATION TEACHER 40.0 0.0 X 107060 19710 739234 0 95746 6 false true false JJC CONSULTING LTD 701 W BRIAR ST CHICAGO IL 60657 SECURITY SERVICES 121345 1 14356 1593314 120751 1607670 TUITION 611110 10608006 10608006 FEES AND AUX SVCS 611710 2342816 2287453 55363 12950822 1509114 1509114 0 0 0 0 0 0 162491 14356 46141 116350 116350 0 0 0 16183956 12895459 1680827 664504 664504 1294953 1294953 0 0 297350 248585 39845 8920 0 7303807 6458131 621674 224002 307724 272359 25730 9635 518016 452595 59551 5870 562386 484283 61544 16559 0 13265 13265 33972 33972 0 0 13347 13347 354774 295441 59333 40369 40369 134339 98647 35692 276875 276875 0 1011337 993862 17475 0 0 0 62977 62977 0 380755 367856 12899 29906 12379 17527 STUDENT ACTIVITIES 176474 176474 FOOD 442973 388882 54091 REPAIRS & MAINTENANCE 163311 112480 50831 SCHOOL SUPPLIES/TEXTBOOKS 620635 620635 417468 62962 229587 124919 15121517 13196521 1499399 425597 7211077 7340763 0 0 0 78827 2992393 3096210 0 0 0 0 0 0 0 0 0 91343 20231301 6314939 14149277 13916362 4277962 4995671 5766914 6502347 0 0 0 0 267379 162387 34665002 36183910 1293794 1108914 0 0 5906115 5932877 8200000 8200000 0 0 0 0 0 0 0 0 0 0 15399909 15241791 X 19013610 20270144 251483 671975 0 0 19265093 20942119 34665002 36183910 1062439 614587 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8102752 8102752 2150834 1540497 610337 7006569 2423550 4583019 2768770 2350892 417878 202376 202376 13916362 PARTNERSHIP 1408902 C ENDOWMENT PORTFOLIO 5092045 C ISRAEL BONDS 1400 C 6502347 0 0 X 15930326 614587 -914358 -299771 16230097 -46141 -46141 16183956 14253300 46141 46141 14207159 914358 914358 15121517 PART XI, LINE 2D - OTHER ADJUSTMENTS: STUDENT TUITION ASSISTANCE: ($914,358) PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECTLY CONNECTED FUNDRAISING EXPENSES: (46,141) PART XII, LINE 2D - OTHER ADJUSTMENTS DIRECTLY CONNECTED FUNDRAISING EXPENSES: 46,141 PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT TUITION ASSISTANCE: 914,358 PART X, LINE 2 - ASC 740 FOOTNOTE The organization 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 statement. 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, 2014 and 2013. BZAEDS is currently open to audit under the statute of limitations by the Internal Revenue Service and state taxing authorities for the years going back to 2010. true true true true true true true false false false false false false false false false false true PART I, LINE 3 - NONDISCRIMINATION POLICY THE ORGANIZATION'S NONDISCRIMINATORY POLICY IS PUBLISHED IN NEWSPAPER ADVERTISING, BROCHURES AND ALSO ON THE ORGANIZATION'S WEBSITE. DINNER EVENT 176847 14356 162491 46141 0 176847 14356 162491 46141 46141 116350 true 1 STUDENT TUITION REMISSION 20 380595 FMV REDUCED TUITION STUDENT TUITION ASSISTANCE 81 914358 FMV REDUCED TUITION SCHEDULE I, PART 1, LINE 2: THE BOARD OF TRUSTEES APPROVES ALL CONTRIBUTIONS AND TRANSFERS TO THE BERNARD ZELL ANSHE EMET DAY SCHOOL ENDOWMENT FUND. BZAEDS USES AN OBJECTIVE, THIRD PARTY VENDOR TO COLLECT TUITION ASSISTANCE DATA, EVALUATE RESULTS AND ADVISE ON AWARD DETERMINATIONS. BZAED'S 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 224433 0 0 0 0 0 22000 0 23000 0 269433 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 4B: DR. ALYSON K. HORWITZ PARTICIPATES IN A DEFERRED COMPENSATION PLAN ESTABLISHED BY BZAEDS FOR HER BENEFIT. A $22,000 CONTRIBUTION WAS MADE BY BZAEDS IN THE YEAR ENDED JUNE 30, 2014. 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 27 120751 MARKET VALUE, RCPT false true false 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 OF INTEREST 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 ORGANIZATION'S PARTICPATION 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 PULIC UPON REQUEST. BERNARD ZELL ANSHE EMET 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 ENDOWMENT B 664504 CASH CONTRIB. FUND