RABBI HARRY H EPSTEIN SCHOOL INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- RABBI HARRY H EPSTEIN SCHOOL INC (EIN 58-1164034)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-15
- IRS object ID
- 201511359349306326
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-15T14:46:32-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 271 17TH STREET SUITE 1600 | AddressLine1 |
| City | ATLANTA | City |
| State | GA | State |
| ZIP Code | 30363 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581164034 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE RABBI HARRY H EPSTEIN SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % DAVID LEVY | InCareOfNm |
| Business Name Control | RABB | BusinessNameControlTxt |
| Phone | 4042505600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 COLEWOOD WAY | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | Sandy Springs | City |
| State | GA | State |
| ZIP Code | 30328 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | David Levy | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 4042505622 | PhoneNum |
| Signature | 2015-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARC AZAR | PreparerPersonNm |
| PTIN | P00746804 | PTIN |
| Phone | 4042505622 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | DAVID LEVY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 COLEWOOD WAY | AddressLine1 |
| City | Sandy Springs | City |
| State | GA | State |
| ZIP Code | 30328 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,527,334 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.epsteinatlanta.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | provides unsurpassed academic excellence through an integrated bilingual curriculum in judaic and general studies for students in pre-school to eighth grade. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 23 | VotingMembersIndependentCnt |
| Total Employee | 261 | TotalEmployeeCnt |
| Total Volunteers | 400 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,354,186 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,674,876 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,235,962 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,725,820 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $100 | CYInvestmentIncomeAmt |
| PY Other Revenue | $46,219 | PYOtherRevenueAmt |
| CY Other Revenue | $71,226 | CYOtherRevenueAmt |
| PY Total Revenue | $11,636,367 | PYTotalRevenueAmt |
| CY Total Revenue | $14,472,022 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,439,555 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,524,118 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,350,173 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,656,901 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $45,485 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,759,637 | PYOtherExpensesAmt |
| CY Other Expenses | $2,681,351 | CYOtherExpensesAmt |
| PY Total Expenses | $11,549,365 | PYTotalExpensesAmt |
| CY Total Expenses | $11,862,370 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $87,002 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,609,652 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,048,809 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,608,521 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,439,957 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,777,017 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $608,852 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,831,504 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE EPSTEIN SCHOOL, SOLOMON SCHECHTER SCHOOL OF ATLANTA, PROVIDES UNSURPASSED ACADEMIC EXCELLENCE THROUGH AN INTEGRATED BILINGUAL CURRICULUM TAUGHT BY A TALENTED, COMPASSIONATE FACULTY AND BOLSTERED BY CUTTING-EDGE TECHNOLOGY. WE FOSTER A CARING COMMUNITY THAT ENCOURAGES EACH CHILD TO REACH HIS OR HER POTENTIAL AND EMBRACES PARTNERSHIP BETWEEN FAMILY, HOME AND SCHOOL. GUIDED BY THE PRINCIPLES OF CONSERVATIVE-JUDAISM - G-D, TORAH AND ISRAEL - AND THE TIMELESS RELIGIOUS IDEALS OF OUR PEOPLE, WE PREPARE OUR STUDENTS TO BECOME CONFIDENT, EXCITED LEARNERS AND LEADERS, RESPONSIBLE CITIZENS AND KNOWLEDGEABLE COMMITTED JEWS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,490,223 | ExpenseAmt |
| Grant | $1,515,118 | GrantAmt |
| Revenue | $10,337,151 | RevenueAmt |
| Desc | SUCCESSFULLY PROVIDED EDUCATION FOR ENROLLED STUDENTS FROM PRE-SCHOOL THROUGH EIGHTH GRADE IN JUDAIC AND GENERAL STUDIES. SCHOLARSHIPS AND DISCOUNTS AMOUNTED TO $1,515,118. THE TOTAL NUMBER OF STUDENTS IS APPROXIMATELY 547. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $97,903 | ExpenseAmt |
| Revenue | $110,852 | RevenueAmt |
| Desc | SUMMER CAMP FOR AGES 3 - 14 SERVING APPROXIMATELY 150 CHILDREN. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $270,508 | ExpenseAmt |
| Grant | $9,000 | GrantAmt |
| Revenue | $277,817 | RevenueAmt |
| Desc | Study Tours - 204 students in grades 5 through 8 participated in over night trips lasting from 2 days to 2.5 weeks. These study tours enhance and reinforce the Judaic and general studies curriculum taught at the School. Sites visited include Israel, Spain, Washington DC and various destinations across the southeastern United States. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $8,858,634 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 261 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 23 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID LEVY | PersonNm |
| Phone | 4042505622 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 COLEWOOD WAY | AddressLine1 |
| City | Sandy Springs | City |
| State | GA | State |
| ZIP Code | 30328 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MR MARK STERN | ||||||||
| PRESIDENT | 10.0 | Yes (X) | ||||||
| MRS AMY FOX | ||||||||
| VICE PRESIDENT | 1.0 | Yes (X) | ||||||
| MR GREG LEWIS | ||||||||
| VICE PRESIDENT | 1.0 | Yes (X) | ||||||
| MR BRIAN GRANATH | ||||||||
| VICE PRESIDENT | 1.0 | Yes (X) | ||||||
| MR KEVIN VAN DE GRIFT | ||||||||
| SECRETARY | 1.0 | Yes (X) | ||||||
| MR DARRIN FRIEDRICH | ||||||||
| TREASURER | 5.0 | Yes (X) | ||||||
| MR MATT BRONFMAN | ||||||||
| PARLIAMENTARIAN | 1.0 | Yes (X) | ||||||
| MR THEODORE BLUM | ||||||||
| IMMEDIATE PAST PRESIDENT | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| MR ROBERT LEVEN | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MRS ILENE BERMAN | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MR ADAM MEYEROWITZ | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MR GIL BURSTINER | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MRS LISA R S COHEN | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MS CAROL COOPER | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MR MITCH GERSTEN | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MRS LORI PELJOVICH | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MR BRIAN SATISKY | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| Mrs SAMANTHA WEIDENBAUM | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MRS RITA LEVINE | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MR BRYAN LEWIS | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MR ROBERT BELDICK | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MS RENEE VIDELEFSKY | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MRS ARLENE TAUBER | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MRS CAREN MERLIN | ||||||||
| TRUSTEE | 1.0 | Yes (X) | ||||||
| MR STAN BEINER | ||||||||
| HEAD OF SCHOOL | 40.0 | $240,765 | $50,769 | Yes (X) | ||||
| MR DAVID LEVY | ||||||||
| CHIEF OPERATING OFFICER | 40.0 | $76,594 | $25,443 | Yes (X) | 5.0 | |||
| MRS BERNICE KIRZNER | ||||||||
| ASSOCIATE HEAD OF SCHOOL | 40.0 | $130,015 | $23,644 | Yes (X) | ||||
| MRS MYRNA RUBEL | ||||||||
| PRINCIPAL | 40.0 | $126,005 | $8,288 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $573,379 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $108,144 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RITE WAY SERVICES | |||||
| PO BOX 11407 | BIRMINGHAM | AL | 35246 | Janitorial | $144,394 |
| Chapman Coyle Chapman | |||||
| 1225 Johnson Ferry Rd BLDG 800 | MARIETTA | GA | 30068 | Architect | $226,259 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Federated Campaigns | $285,823 | FederatedCampaignsAmt |
| Fundraising | $135,000 | FundraisingAmt |
| Related Organizations | $2,631,722 | RelatedOrganizationsAmt |
| All Other Contributions | $622,331 | AllOtherContributionsAmt |
| Noncash Contributions | $16,565 | NoncashContributionsAmt |
| Total Contributions | $3,674,876 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION & FEES | 611600 | $10,337,151 | $10,337,151 |
| SUMMER CAMP | 713990 | $110,852 | $110,852 |
| STUDY TOURS | 713990 | $277,817 | $277,817 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,725,820 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100 | TotalRevenueColumnAmt |
| Exclusion | $100 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,800 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,800 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,800 | TotalRevenueColumnAmt |
| Exclusion | $1,800 | ExclusionAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $61,870 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $135,000 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $55,312 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,558 | TotalRevenueColumnAmt |
| Exclusion | $6,558 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BAD DEBT RECOVERY | Desc |
| Total Revenue Column | $62,868 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $62,868 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $62,868 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,472,022 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,788,688 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $8,458 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,515,118 | TotalAmt |
| Program Services | $1,515,118 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,000 | TotalAmt |
| Program Services | $9,000 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $559,929 | TotalAmt |
| Program Services | $451,632 | ProgramServicesAmt |
| Management And General | $108,297 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,989,264 | TotalAmt |
| Program Services | $4,779,158 | ProgramServicesAmt |
| Management And General | $1,210,106 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,463 | TotalAmt |
| Program Services | $136,586 | ProgramServicesAmt |
| Management And General | $28,877 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,187 | TotalAmt |
| Program Services | $382,250 | ProgramServicesAmt |
| Management And General | $87,937 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $472,058 | TotalAmt |
| Program Services | $387,948 | ProgramServicesAmt |
| Management And General | $84,110 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,000 | TotalAmt |
| Management And General | $29,000 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,623 | TotalAmt |
| Management And General | $33,623 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,348 | TotalAmt |
| Program Services | $30,041 | ProgramServicesAmt |
| Management And General | $156,822 | ManagementAndGeneralAmt |
| Fundraising | $45,485 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,120 | TotalAmt |
| Program Services | $35,124 | ProgramServicesAmt |
| Management And General | $90,996 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $490,188 | TotalAmt |
| Management And General | $490,188 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,338 | TotalAmt |
| Program Services | $46,661 | ProgramServicesAmt |
| Management And General | $12,677 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,069 | TotalAmt |
| Management And General | $100,069 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,466 | TotalAmt |
| Management And General | $438,466 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,943 | TotalAmt |
| Program Services | $3,860 | ProgramServicesAmt |
| Management And General | $87,083 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PROGRAM SUPPLIES | $440,858 | $440,858 |
| FOOD & KITCHEN | $228,968 | $228,968 |
| ISRAEL STUDY TOUR | $170,527 | $170,527 |
| DOMESTIC STUDY TOURS | $99,981 | $99,981 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,922 | TotalAmt |
| Program Services | $140,922 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,862,370 | TotalAmt |
| Program Services | $8,858,634 | ProgramServicesAmt |
| Management And General | $2,958,251 | ManagementAndGeneralAmt |
| Fundraising | $45,485 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $319,769 | BOYAmt |
| EOY | $796,421 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,080 | BOYAmt |
| EOY | $36,161 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,126 | BOYAmt |
| EOY | $164,881 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,756 | BOYAmt |
| EOY | $142,342 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,376,296 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,743,726 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,289,782 | BOYAmt |
| EOY | $7,632,570 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,296 | BOYAmt |
| EOY | $47,289 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,788,857 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,048,809 | BOYAmt |
| EOY | $10,608,521 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $623,647 | BOYAmt |
| EOY | $1,938,984 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,910,642 | BOYAmt |
| EOY | $1,813,392 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,888,333 | BOYAmt |
| EOY | $4,024,641 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,335 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,439,957 | BOYAmt |
| EOY | $7,777,017 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $608,852 | BOYAmt |
| EOY | $2,831,504 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $608,852 | BOYAmt |
| EOY | $2,831,504 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,048,809 | BOYAmt |
| EOY | $10,608,521 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,609,652 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$387,000 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $988,395 | OtherCostOrOtherBasisAmt |
| Book Value | $988,395 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,586,537 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,791,916 | DepreciationAmt |
| Book Value | $2,794,621 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,702,561 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,253,652 | DepreciationAmt |
| Book Value | $3,448,909 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,098,803 | OtherCostOrOtherBasisAmt |
| Depreciation | $698,158 | DepreciationAmt |
| Book Value | $400,645 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildingsGrp | |
| Total Book Value Land Buildings | $7,632,570 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM EPSTEIN FOUNDATION | Desc |
| Book Value | $1,788,857 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,788,857 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO THE EPSTEIN FOUNDATION | Desc |
| Amt | $0 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,894,036 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $12,894,036 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,577,986 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,577,986 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,472,022 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,284,384 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $10,284,384 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,577,986 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,577,986 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,862,370 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X - ASC 740 FOOTNOTE | The Rabbi Harry H. Epstein School, Inc. and The Epstein School Foundation, Inc. are not-for-profit organizations that are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The entities annually evaluate all federal and state income tax positions. This process includes an analysis of whether these income tax Positions taken meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. ------- In the normal course of business, the School is subject to examination by the federal and state taxing authorities. In general, the School is no longer subject to tax examinations for tax years ending before June 30, 2011. |
| REVENUE NOT ON AUDITED FINANCIALS | 1,515,118 Financial assistance shown net on financials 62,868 Bad Debt Recovery netted with expenses on financials ---------- 1,577,986 |
| EXPENSES NOT ON AUDITED FINANCIALS | 1,515,118 Financial assistance shown net on financials 62,868 Bad Debt Recovery netted with expenses on financials ---------- 1,577,986 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | ALL SOLICITATION MATERIAL INCLUDES APPROPRIATE WORDING SUCH AS AS "THE RABBI HARRY H. EPSTEIN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL OR ETHNIC ORIGIN" | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Middle East and North Africa | RegionTxt |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | 8TH GRADE ISRAEL STUDY | SpecificServicesProvidedTxt |
| Region Total Expenditures | $170,527 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $170,527 | SubtotalSpentAmt |
| Total Spent | $170,527 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Assistance | SCHOLARSHIPS AND DISCOUNTS | TypeOfAssistanceTxt |
| Region | Middle East and North Africa | RegionTxt |
| Recipient | 5 | RecipientCnt |
| Non Cash Assistance | $9,000 | NonCashAssistanceAmt |
| Description Of Non Cash Asst | REDUCED FEES | DescriptionOfNonCashAsstTxt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I LINE 3 | FormAndLineReferenceDesc |
| Explanation | AS PART OF THE ISRAEL STUDY ABROAD THE STUDENTS SPENT 2 DAYS IN SPAIN AND THE REST IN ISRAEL. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | celebration | NameOfEvent1Amt |
| Gross Receipts Event1 | $196,870 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $135,000 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $61,870 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $54,973 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $339 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $196,870 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $135,000 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $61,870 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $54,973 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $339 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $55,312 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $6,558 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS AND DISCOUNTS | GrantTypeTxt |
| Recipient | 215 | RecipientCnt |
| Non Cash Assistance | $1,515,118 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | TUITION | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, LINE 1 | FormAndLineReferenceDesc |
| Explanation | A tuition assistance committee awards need based scholarships based on financial data verified by an independent outside third party. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| MR STAN BEINER | ||||
| HEAD OF SCHOOL | $240,765 | $12,334 | $38,435 | $291,534 |
| MRS BERNICE KIRZNER | ||||
| ASSOCIATE HEAD OF SCHOOL | $130,015 | $6,630 | $17,766 | $154,411 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | Roslyn Cohen AND MYRNA RUBEL RECEIVED NON-FIXED PAYMENTS AS TAXABLE COMPENSATION IN THE FORM OF TUITION ASSISTANCE. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NA | PersonNm |
| Relationship With Org | N/A | RelationshipWithOrgTxt |
| Cash Grant | $10,000 | CashGrantAmt |
| Type Of Assistance | NEED-BASED SCHOLARSHIP | TypeOfAssistanceTxt |
| Assistance Purpose | TUITION ASSISTANCE | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| REVIEW PROCESS | The Form 990 is distributed to the Treasurer of the Board of Trustees for review and approval and then is distributed to the full Board prior to filing. |
| DOCUMENTS PUBLICLY AVAILABLE | A copy of the School's governing documents, conflict of interest policy and U.S. Form 990 are made available upon written request. |
| COMPENSATION REVIEW | Compensation of the Head of School is set by a subcommmittee of the Executive Committee that has no conflict of interest. It is based on reviewing salaries at schools of similar size. A contract is negotiated with the Head of School and then approved by the Executive Committee. Records are kept by the chair of the Head of School Support and Evaluation Committee. |
| TRUSTEE APPOINTMENT | The President of the Board of Trustees appoints one member to serve a one year term as a trustee on the Board. |
| FORM 990, PART VI, LINE 9 | All trustees, directors, key employees can be contacted through the Organization's address as stated on the first page of the Form 990. |
| CONFLICT OF INTEREST POLICY | Each year all members of the Board of Trustees sign a statement agreeing to follow the School's Conflict of Interest Policy. This policy defines the existence of a conflict if the board member has information that would influence School policy or expenditures to benefit a spouse, immediate family member or entity in which they are a director, officer, trustee or employee. Disclosure is required to be made to the President of the Board of Trustees, Treasurer and any Committee Chair that has the authority to approve or ratify contracts or policies. If requested by the person chairing the meeting, the person having a conflict shall vacate the room when the matter is being deliberated and voted upon. The person having a conflict shall not participate in the final deliberation or decision regarding the matter. |
| DIRECTOR RELATIONSHIPS | BRYAN LEWIS AND GREG LEWIS HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART XI, LINE 8 | During 2014, management of the School and the Board of Directors determined that contributions originally designated as unrestricted net assets were given with the intention of containing temporary restrictions. As such, during 2014, the Board of Directors authorized the reclassification of the net assets remaining from the original contributions as temporarily restricted net assets. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE EPSTEIN SCHOOL FOUNDATION INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 COLEWOOD WAY | AddressLine1 |
| City | SANDY SPRINGS | City |
| State | GA | State |
| ZIP Code | 30328 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582022685 | EIN |
| Primary Activities | SUPPORTSCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 9 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE EPSTEIN SCHOOL FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $2,631,722 | InvolvedAmt |
| Method Of Amount Determination | COST | MethodOfAmountDeterminationTxt |
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