2015-05-14T07:53:27-05:00 2014-06-30 135381590 BDO USA LLP 32125 SOLON ROAD SOLON OH 441392284 990 2013-07-01 341400924 FUCHS MIZRACHI SCHOOLS FUCH 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 BARRY KISLOWICZ OFFICER 2169320220 2015-05-12 1 TERESA SCHAFFER P01449021 4402488787 2015-05-12 2013 2016-02-25 16:41:14Z BARRY KISLOWICZ 26600 SHAKER BLVD BEACHWOOD OH 44122 9814712 0 X WWW.FUCHSMIZRACHI.ORG X 1983 OH ORTHODOX JEWISH/RELIGIOUS ZIONIST COLLEGE PREPARATORY DAY SCHOOL (PRE-NURSERY - 12TH GRADE) 32 32 173 32 0 0 5647387 3154903 5598548 6346504 319104 296007 -6034 -68854 11559005 9728560 2049331 2487068 0 0 5245418 5485165 0 0 286247 3556370 3988582 10851119 11960815 707886 -2232255 58194107 60737968 31723134 31606311 26470973 29131657 X THE MISSION OF FUCHS MIZRACHI SCHOOL IS TO EDUCATE EACH CHILD IN THE ORTHODOX JEWISH RELIGIOUS ZIONIST TRADITION, IMBUED WITH THE LOVE OF G-D, TORAH, PEOPLE AND THE LAND OF ISRAEL. 0 0 5701237 1473289 6346504 UPPER SCHOOL (6TH GRADE THROUGH 12TH GRADE) FUCHS MIZRACHI HIGH SCHOOL IS COMMITTED TO NURTURING EACH STUDENT SO THAT THEY CAN ACHIEVE THEIR EMOTIONAL, INTELLECTUAL, AND RELIGIOUS POTENTIAL. WE OFFER A DUAL CURRICULUM IN BOTH JUDAIC AND SECULAR CLASSES WITH STUDENTS TAKING AN AVERAGE OF NINE PERIODS DAILY. WE ADHERE TO THE GUIDELINES OF THE STATE OF OHIO AND PROUDLY BOAST OF OUR SUCCESS ON THE OHIO GRADUATION TESTS. THERE ARE PARALLEL TRACTS, HONORS AND COLLEGE PREPARATORY IN EACH DISCIPLINE TO ENSURE THAT INDIVIDUAL NEEDS ARE MET. OUR STUDENTS ARE SOUGHT OUT BY THE TOP UNIVERSITIES IN THE COUNTRY AND HAVE ENJOYED GREAT SUCCESS IN COLLEGE. WE ENCOURAGE OUR STUDENTS TO CONTINUE THEIR DEVELOPMENT BY STUDYING IN ISRAEL IMMEDIATELY AFTER HIGH SCHOOL AND ARE DELIGHTED BY THE OVERWHELMING MAJORITY OF GRADUATES WHO ATTEND THE FINEST INSTITUTIONS OF HIGHER LEARNING IN ISRAEL. IN OUR EFFORT TO DEVELOP ALL ASPECTS OF OUR STUDENTS' PERSONALITIES, A FULL RANGE OF EXTRACURRICULAR ACTIVITIES ARE BOTH OFFERED AND SUPPORTED. BOTH BOYS AND GIRLS PARTICIPATE ON ATHLETIC TEAMS AND OUR SCHOOL SENDS A DELEGATION TO YESHIVA UNIVERSITY'S MODEL U.N. ANNUAL COMPETITION. STUDENTS ARE INVOLVED IN A MYRIAD OF PROJECTS ASSISTING THE COMMUNITY WITH THE HIGHLIGHT BEING OUR TWO "LET'S MAKE A DIFFERENCE" DAYS. THE SCHOOL PARTNERS WITH LOCAL YOUTH GROUPS SUCH AS BNEI AKIVA AND NCSY WHERE THE CHILDREN DEVELOP CRITICAL LEADERSHIP SKILLS.WE BELIEVE THAT FUCHS MIZRACHI GRADUATES ARE READY TO CHANGE THE WORLD. 2100151 542712 LOWER SCHOOL (1ST GRADE - 5TH GRADE) AS STUDENTS ARE PREPARED FOR LIFE IN THE TWENTY-FIRST CENTURY, THE CRITICAL ROLE THAT GENERAL KNOWLEDGE WILL PLAY IN THEIR LIVES IS RECOGNIZED. AS A RESULT, READING, MATHEMATICS, SCIENCE, LANGUAGE ARTS, SOCIAL STUDIES, HEALTH, USE OF TECHNOLOGY, MUSIC, ART AND PHYSICAL EDUCATION ARE STRESSED AS ESSENTIAL COMPONENTS OF A WELL-BALANCED AND COMPREHENSIVE PROGRAM OF GENERAL STUDIES. ANALYTICAL REASONING AND CONCEPTUAL UNDERSTANDING ARE EMPHASIZED BEYOND THE MERE ACQUISITION OF BASIC SKILLS. STUDENTS PARTICIPATE IN THE KINDS OF LEARNING PROGRAMS THAT ONE WOULD EXPECT OF ANY FORWARD-THINKING INDEPENDEDENT SCHOOL. THERE IS A HEAVY EMPHASIS ON READING, CREATIVE WRITING, RESEARCH AND USE OF WEB-BASED MATERIALS. THE SCHOOL ALSO PROVIDES SUPPORT SERVICES FOR CHILDREN WITH SPECIAL NEEDS.EXTRACURRICULAR ACTIVITIES INCLUDE SPORTS, DRAMA, NEWSPAPER AND STUDENT COUNCIL. GRADES 1-6 ARE SELF-CONTAINED. FUCHS MIZRACHI SCHOOL HAS EMERGED AS A SCHOOL RESPECTED FOR PROVIDING A BALANCED EDUCATION THAT ENCOURAGES CURIOSITY AND INTELLECTUAL EXPLORATION. IT FOSTERS EMPHASIS ON TOTAL EXCELLENCE AND RESPECT FOR DIFFERING IDEAS AND BELIEFS. 1822904 471067 ECP (PRE-NURSERY, PRE-K, AND KINDERGARTEN) THE EARLY CHILDHOOD PROGRAM AT FUCHS MIZRACHI SCHOOL PROVIDES A SAFE AND NURTURING ENVIRONMENT THAT PROMOTES THE PHYSICAL, SOCIAL, EMOTIONAL, AND COGNITIVE DEVELOPMENT OF YOUNG CHILDREN IN A DEVELOPMENTALLY APPROPRIATE WAY WHILE RESPONDING TO THE NEEDS OF FAMILIES. FACULTY MEMBERS CREATE AN ENVIRONMENT THAT PROVIDES STIMULATING, CHALLENGING MATERIALS AND ACTIVITIES FOR CHILDREN INTEGRATING AREAS OF SECULAR AND JUDAIC KNOWLEDGE. THE TEACHERS ACT AS GUIDES OR FACILITATORS AS THEY CLOSELY OBSERVE TO SEE WHAT CHILDREN UNDERSTAND; THEY THEN POSE ADDITIONAL CHALLENGES TO ENCOURAGE FURTHER EXPLORATION. TO ATTAIN OUR GOALS, THE EARLY CHILDHOOD CLASSROOMS ARE SET UP IN LEARNING CENTERS: BLOCKS, DRAMATIC PLAY, SCIENCE, MATH, CREATIVE ARTS AND LANGUAGE ARTS. THROUGHOUT THESE CENTERS, CHILDREN ARE GIVEN MANY OPPORTUNITIES TO EXPLORE MATERIALS AND IDEAS IN A CONTEXT RELEVANT TO THEM THEREBY MAKING THEIR LEARNING MEANINGFUL. ALL EARLY CHILDHOOD CLASSES ARE SUPPLEMENTED BY INSTRUCTION IN THE AREAS OF MUSIC, ART AND PHYSICAL EDUCATION BY SPECIALISTS IN THESE AREAS. THE EARLY CHILDHOOD PROGRAM IS FULLY LICENSED BY THE STATE OF OHIO DEPARTMENT OF JOB AND FAMILY SERVICES (ODJFS) AND SUPPORTED BY A LICENSED EARLY CHILDHOOD PROGRAM DIRECTOR. 9624292 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 173 1 0 0 0 0 0 1 1 0 0 0 0 X 32 32 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 X JASON NEDLEY 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 JEFF WILD PRESIDENT 1.00 X X 0 0 0 ADENA KLINEMAN SECRETARY 1.00 X X 0 0 0 ADAM WIEDER VICE PRESIDENT 1.00 X X 0 0 0 LEONARD FUCHS CHAIRMAN OF THE BOARD/TRUS 1.00 X X 0 0 0 MITCH WOLF TREASURER 1.00 X X 0 0 0 ZEV WEISS TRUSTEE 1.00 X 0 0 0 JOSH BOTNICK TRUSTEE 1.00 X 0 0 0 SIDNEY BORISON TRUSTEE 1.00 X 0 0 0 YAKOV FLEISCHMANN TRUSTEE 1.00 X 0 0 0 MEIR POLLACK TRUSTEE 1.00 X 0 0 0 MICHAL SOCLOF TRUSTEE 1.00 X 0 0 0 SUSAN FUCHS TRUSTEE FOR LIFE 1.00 X 0 0 0 RABBI MELVIN L GRANATSTEIN TRUSTEE FOR LIFE 1.00 X 0 0 0 MEYER SENDERS TRUSTEE FOR LIFE 1.00 X 0 0 0 MARLA COMET-STARK TRUSTEE FOR LIFE 1.00 X 0 0 0 ROBERT L STARK TRUSTEE FOR LIFE 1.00 X 0 0 0 BRIAN FOX TRUSTEE 1.00 X 0 0 0 ELIAV SHARVIT TRUSTEE 1.00 X 0 0 0 GERRY ENGELHART TRUSTEE 1.00 X 0 0 0 NOAM MAGENCE TRUSTEE 1.00 X 0 0 0 LINDSEY MAYERFELD TRUSTEE 1.00 X 0 0 0 JEFF SOCLOF TRUSTEE 1.00 X 0 0 0 BARBIE TAUB TRUSTEE 1.00 X 0 0 0 REBECCA BAR SHAIN TRUSTEE 1.00 X 0 0 0 YOSEF RUDOLPH TRUSTEE 1.00 X 0 0 0 LAURA WOLF TRUSTEE 1.00 X 0 0 0 JOE SHAFRAN TRUSTEE 1.00 X 0 0 0 EZRA STARK TRUSTEE 1.00 X 0 0 0 AVI JACOBS TRUSTEE 1.00 X 0 0 0 DAN MESSELOF TRUSTEE 1.00 X 0 0 0 JEREMY STEIGER TRUSTEE 1.00 X 0 0 0 SHIRA WIESEN TRUSTEE 1.00 X 0 0 0 RABBI BARRY KISLOWICZ HEAD OF SCHOOL 40.00 X 188509 0 19295 JOEL AVERY HIGH SCHOOL PRINCIPAL 40.00 X 101500 0 8064 DOV SHACHOR RABBI, TEACHER 40.00 X 103772 0 0 PINCHOS HECHT FORMER HEAD OF SCHOOL 0.00 X 251388 0 0 645169 0 27359 4 1 1 0 0 615996 218230 363548 1957129 3154903 TUITIONS AND FEES 611110 6313887 6313887 REFUNDS & MISC INCOME 611110 32617 32617 6346504 296007 296007 3815 0 3815 3815 3815 13483 218230 86152 -72669 -72669 9728560 6346504 0 227153 2487068 2487068 180361 129464 45851 5046 4576575 3285078 1163446 128051 76533 54936 19456 2141 320789 230263 81550 8976 330907 237526 84122 9259 48509 48509 97988 97988 135170 135170 497988 448189 49799 882126 793913 88213 1203373 1083036 120337 PROGRAMMATIC 619341 619341 BAD DEBT EXPENSE 191073 156073 35000 STAFF DEVELOPMENT 142910 71516 71394 FUNDRAISING EXPENSES 87997 87997 82107 27889 9441 44777 11960815 9624292 2050276 286247 97533 127531 33486 16630 514137 618805 170584 344708 17500 10000 58742 109004 23627 15055 27208364 3339098 24606956 23869266 2227445 2576700 30444097 33050269 58194107 60737968 925418 943251 275441 220071 24500000 24500000 2305351 2362578 11694 9294 3705230 3571117 31723134 31606311 X -5920249 -6639232 2180872 5545765 30210350 30225124 26470973 29131657 58194107 60737968 X -2232255 4758826 134113 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32192708 14774 5031911 1891919 35347474 27584786 3012049 3278069 1682196 32192708 28299958 1761295 -794190 1682277 27584786 25436640 1012990 3282642 1432314 28299958 251908 24329498 1885455 1030221 25436640 0.85510 0.14490 1 0 1592890 1592890 24203480 2445035 21758445 1360096 870352 489744 51898 23711 28187 23869266 ASSETS HELD BY OTHERS 32831580 DEFERRED FINANCING COSTS 203868 EMPLOYEE ADVANCES 14821 33050269 ACCRUED PENSION LIABILITY 1444157 INTEREST RATE SWAP 2126960 3571117 X 12086470 4758826 86152 4844978 7241492 2487068 2487068 9728560 9559899 86152 86152 9473747 2487068 2487068 11960815 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVEN INDIVIDUAL FUNDS ESTABLISHED FOR THE PURPOSE OF FUNDING OPERATING EXPENSES OF THE SCHOOL PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE SCHOOL QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT FEDERAL INCOME TAX LAWS. THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. INCOME TAXES ON UNRELATED BUSINESSES INCOME, IF ANY, ARE PROVIDED AT THE APPLICABLE RATES ON INCOME FOR FINANCIAL REPORTING PURPOSES. THE SCHOOL FOLLOWS GAAP FOR UNCERTAINTY IN INCOME TAXES. THE SCHOOL'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE SCHOOL'S OPEN AUDIT PERIODS ARE 2011 THROUGH CURRENT. IN EVALUATING THE SCHOOL'S ACTIVITIES, THE SCHOOL BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE SCHOOL HAS ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE SCHOOL AND THEREFORE NO TAX IS TO BE RECOGNIZED. IT IS THE POLICY OF THE SCHOOL TO INCLUDE IN OPERATING EXPENSES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE YEARS ENDED JUNE 30, 2014 AND 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO SPECIAL EVENTS 86,152. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID ASSISTANCE 2,487,068. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO SPECIAL EVENTS 86,152. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID ASSISTANCE 2,487,068. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 RACIAL NON-DISCRIMINATION POLICIES ARE STATED IN NEWSPAPERS, ADVERTISING AND PERSONAL INTERVIEWS. SCHEDULE E, PART I, LINE 4 WE DO NOT DISCRIMINATE IN ANY WAY BUT WE HAVE NO OFFICIAL TRACKING OF RACIAL COMPOSITION. SCHEDULE E, PART I, LINE 6 SCHOOL RECEIVES MANDATED SERVICES REIMBURSEMENTS AND AUXILIARY STATE FUNDS. GOLF OUTING 97450 91050 6400 14581 18398 2736 ANNUAL DINNER 106280 102230 4050 10812 11055 11323 1 27983 24950 3033 17247 231713 218230 13483 25393 29453 31306 86152 -72669 1 TUITION DISCOUNT/FINANCIAL AID 190 2487068 FAIR MARKET VALUE TUITION DISCOUNT PART I, LINE 2: ASSISTANCE TO THE INDIVIDUALS CONSISTS OF TUITION DISCOUNT VALUED AT FAIR MARKET VALUE AND APPLIED TO THE TUITIONS OF EACH QUALIFIED STUDENT. NO CASH ASSITANCE HAS BEEN AWARDED. X 1 1 X X 1 0 0 0 0 0 0 0 0 RABBI BARRY KISLOWICZ HEAD OF SCHOOL 188509 0 0 0 0 0 10175 0 9120 0 207804 0 0 0 PINCHOS HECHT FORMER HEAD OF SCHOOL 251388 0 0 0 0 0 0 0 0 0 251388 0 0 0 PART I, LINE 4A RABBI PINCHOS HECHT SEVERANCE PAYMENTS - $251,388 A COLORADO EDUCATIONAL AND CULTURAL FACILITIES 196U5RGNR 2008-09-13 24500000 CAPITAL CONSTRUCTION 0 0 0 A 24500000 96000 2010 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 BARRY KISLOWICZ HEAD OF SCHOOL HELP PURCHASE HOME IN SCHOOL VICINITY X 40000 10000 0 1 1 10000 FORM 990, PART VI, SECTION A, LINE 2 LEONARD FUCHS & SUSAN FUCHS - FAMILY RELATIONSHIP ROBERT STARK & MARLA STARK - FAMILY RELATIONSHIP MITCH WOLF & LAURA WOLF - FAMILY RELATIONSHIP MICHAL SOCLOF & JEFF SOCLOF - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11 COMPLETED 990 WAS EMAILED FOR REVIEW TO EXECUTIVE BOARD OF TRUSTEES FORM 990, PART VI, SECTION B, LINE 12C AT ANNUAL BOARD OF TRUSTEES MEETING A COPY OF THE POLICY AND QUESTIONNAIRE IS HANDED OUT FOR MEMBERS TO REVIEW AND RESPOND. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION AND RAISES ARE BASED ON COMPARING SALARIES WITH SIMILAR ORGANIZATIONS THROUGHOUT THE COUNTRY. FORM 990, PART VI, SECTION C, LINE 19 FUCHS MIZRACHI SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP -365,658. CHANGE IN UNFUNDED PENSION LIABILITY 499,771. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.