2015-04-22T16:59:14-05:00 2014-06-30 420714325 MCGLADREY LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2013-07-01 522115715 JEWISH PRIMARY DAY SCHOOL OF THE NATION'S CAPITAL INC JEWI 2022915737 6045 16TH ST NW WASHINGTON DC 20011 GREGORY SHRON PRESIDENT 2022915737 2015-04-22 1 WILLIAM E TURCO CPA P00369217 3012963600 2013 2016-02-25 16:41:14Z NAOMI REEM 6045 16TH ST NW WASHINGTON DC 20011 9183435 0 X WWW.JPDS.ORG X 1998 DC THE JEWISH PRIMARY DAY SCHOOL IS AN INDEPENDENT, PLURALISTIC JEWISH DAY SCHOOL. 22 20 119 20 0 0 3237045 1696080 6049756 7325822 20786 11008 382128 52490 9689715 9085400 1029205 1313134 0 0 4182484 5123999 0 0 342755 2262471 2248880 7474160 8686013 2215555 399387 21841282 21802496 8783452 8342046 13057830 13460450 X THE MISSION OF THE JEWISH PRIMARY DAY SCHOOL OF THE NATION'S CAPITAL ("JPDS-NC") IS TO PROVIDE A STRONG FOUNDATION IN JEWISH AND SECULAR LEARNING, LAYING THE GROUNDWORK FOR OUR STUDENTS TO BECOME KNOWLEDGEABLE, RESPONSIBLE JEWS AND CITIZENS, DEEPLY COMMITTED TO THE COMMUNITY AT LARGE, TO JEWISH LIVING AND VALUES, AND TO THE PEOPLE AND STATE OF ISRAEL OUR SCHOOL STRIVES TO CREATE AN ENVIRONMENT FILLED WITH WARMTH, JOY, AND INTELLECTUAL EXCITEMENT THAT CELEBRATES THE UNIQUE QUALITIES OF EACH STUDENT, RESPECTS VARIED APPROACHES TO JUDAISM, FOSTERS A STRONG SENSE OF ETHICS AND OF SELF, EMBRACES DIVERSITY, AND BUILDS A COMMUNITY OF LIFELONG LEARNERS. 0 0 7060557 1313134 7325822 EDUCATION:THE JEWISH PRIMARY DAY SCHOOL OF THE NATION'S CAPITAL IS WHERE ACADEMIC EXCELLENCE, JEWISH TRADITION, STRONG VALUES AND COMMITMENT TO INSTILL LIFELONG LEARNING TO STUDENTS OCCURS. AT JPDS-NC, WE STRIVE TO NURTURE OUR STUDENTS' CURIOSITY, CULTIVATE THEIR IMAGINATION AND ADVANCE THEIR INITIATIVE WITH CRITICAL THINKING SKILLS IN SMALL CLASSES BASED UPON A RICH, INTEGRATED CURRICULUM OF SECULAR HEBREW LANGUAGE AND JEWISH STUDIES COMBINED WITH THE MOST MODERN, RESEARCH-BASED EDUCATIONAL APPROACHES TO ACHIEVE ACADEMIC, PHYSICAL, SPIRITUAL WELL-BEING AND TO FOSTER MUTUAL RESPECT AND PLURALISM IN BECOMING COMPASSIONATE JEWS AND AMERICAN CITIZENS.PRIMARY PARENTS:PRIMARY PARENTS IS THE PARENT AFFILIATION OF THE JEWISH PRIMARY DAY SCHOOL ITS MISSION IS TO FOSTER A SENSE OF COMMUNITY, TO FACILITATE THE INVOLVEMENT OF PARENTS IN THE SCHOOL THROUGH ITS VARIOUS ACTIVITIES AND COMMUNITY EVENTS, AND TO PROVIDE SERVICES TO STUDENTS AND THEIR FAMILIES AS WELL AS FACULTY AND STAFF FUNDS RAISED AND COLLECTED ARE USED TO PROVIDE SUCH SERVICES, FOR TEACHER APPRECIATION AND IN SUPPORT OF SCHOOL PROJECTS AND EVENTS. 7060557 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 0 1 119 1 0 0 0 0 0 1 1 0 0 0 0 X 22 20 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 1 0 0 X MARSHALL GREEN DIRECTOR OF FINANCE & ADMINISTRATION 2022915737 6045 16TH ST NW WASHINGTON DC 20011 GREGORY SHRON PRESIDENT 11.00 X X 0 0 0 HORACIO ROZANSKI VICE PRESIDENT 11.00 X X 0 0 0 KINNEY ZALESNE VICE PRESIDENT 11.00 X X 0 0 0 KIMBERLY BERGER SECRETARY 11.00 X X 0 0 0 DAVID COHEN TREASURER 11.00 X X 0 0 0 KIMBERLY AFTERGOOD TRUSTEE 11.00 X 0 0 0 HELAINE GREENFELD TRUSTEE 11.00 X 0 0 0 JOHN HASENBERG TRUSTEE 11.00 X 0 0 0 STEVEN HIMMELFARB TRUSTEE 11.00 X 0 0 0 TOVA JAFFE TRUSTEE 11.00 X 0 0 0 DANIEL JINICH TRUSTEE 11.00 X 0 0 0 RENEE MATALON TRUSTEE 11.00 X 0 0 0 LAURIE MOSKOWITZ TRUSTEE 11.00 X 0 0 0 GAYLE NEUFELD TRUSTEE 11.00 X 0 0 0 MARVIN ROSENBERG TRUSTEE 11.00 X 0 0 0 ALISA SCHREIER TRUSTEE 11.00 X 0 0 0 EDWARD SCHULMAN TRUSTEE 11.00 X 0 0 0 ROBERT ZUCKER TRUSTEE 11.00 X 0 0 0 JANINE GOODMAN TRUSTEE 11.00 X 0 0 0 DIANE WEBBER TRUSTEE 11.00 X 0 0 0 ELIZABETH GOLDEL PRIMARY PARENTS 11.00 X 0 0 0 MINDY SOSLAND TRUSTEE 11.00 X 0 0 0 NAOMI REEM HEAD OF SCHOOL 60.00 X 273046 0 20409 DAVID ZIMAND ASST. HEAD OF SCHOOL 50.00 X 122435 0 3441 MARSHALL GREEN DIR FIN & ADM 50.00 X 109990 0 14069 505471 0 37919 3 0 1 0 D BUSMAN TRANSPORTATION PO BOX 1299 LANDOVER MD 20785 BUS/TRANSPORTATION FOR KIDS 144417 1 60863 1635217 43920 1696080 TUITION AND EDUCATION 611710 7325822 7325822 7325822 10667 10667 17614 0 17614 17614 17614 341 0 341 341 341 132911 60863 98035 34876 34876 9085400 7325822 0 63498 315 315 1312819 1312819 383419 288071 81786 13562 4048157 3005857 894544 147756 64964 60517 3651 796 296397 276109 16657 3631 331062 245818 73160 12084 8613 7743 719 151 27900 27900 274295 136332 56439 81524 24391 20625 1999 1767 450015 402076 19301 28638 319800 280803 33458 5539 182527 180193 1419 915 246412 220546 21376 4490 318928 285450 27667 5811 78362 70136 6798 1428 CATERING 217969 189684 13393 14892 ACTIVITIES 62224 62224 PROVISION FOR UNCOLLECT 19204 19204 DUES AND MEMBERSHIPS 14201 12788 1314 99 4039 2451 1120 468 8686013 7060557 1282701 342755 542205 409275 6223841 4585031 1232159 1513527 47296 83887 16572 49398 17805966 2736188 13691768 15069778 51752 56091 35689 35509 21841282 21802496 677082 692385 1732556 1457849 6330126 6154950 43688 36862 8783452 8342046 X 8748422 10685477 4309408 2774973 13057830 13460450 21841282 21802496 399387 3233 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 711309 74577 636732 727068 7712 23471 711309 228032 499036 727068 228032 228032 228032 228032 1.00000 0 0 5583063 5583063 11584344 2265736 9318608 24517 7821 16696 614042 462631 151411 15069778 CAPITAL LEASE OBLIGATION 36862 36862 X 7873849 3233 -1312819 -1309586 9183435 -98035 -98035 9085400 7471229 98035 98035 7373194 1312819 1312819 8686013 PART V, LINE 4: THE BOARD OF TRUSTEES HAS DESIGNATED $636,732 AND $711,309 IN UNRESTRICTED NET ASSETS AS BOARD DESIGNATED NET ASSETS AT JUNE 30, 2014 AND 2013, RESPECTIVELY. PART X, LINE 2: JPDS IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTION, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. JPDS HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2014 AND 2013. JPDS HAS ADOPTED THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS POLICY, JPDS MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS EVALUATED JPDS' TAX POSITIONS AND HAS CONCLUDED THAT JPDS HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. GENERALLY, JPDS IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION REVENUE IN THE FINANCIAL STATEMENT -1,312,819. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED ON LINE 8B, PART VIII -98,035. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED ON LINE 8B, PART VIII 98,035. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED AGAINST TUITION REVENUE IN THE FINANCIAL STATEMENT 1,312,819. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 POLICY OF RACIAL NONDISCRIMINATION IS STATED IN ALL ADVERTISING AND PROMOTIONAL MATERIAL, AND IS PROMINENTLY DISPLAYED ON THE SCHOOL'S WEBSITE PUBLICATION IN ACCORDANCE WITH IRS PUBLICATION 557, THE SCHOOL PUBLISHED A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS IN THE BALTIMORE SUN IN DECEMBER 2013. PURIM BALL 132911 60863 72048 16456 73853 7726 132911 60863 72048 16456 73853 7726 98035 -25987 1 FINANCIAL AID 137 1312819 PART I, LINE 2: THE BOARD OF THE SCHOOL DETERMINES THE TOTAL AMOUNT OF FINANCIAL AID AVAILABLE FOR ANY GIVEN YEAR, AND LEAVES THE PROCESS OF CALCULATING INDIVIDUAL FINANCIAL AID AWARDS TO MANAGEMENT OFFICIALS OF THE SCHOOL. FINANCIAL AID IS AWARDED BY MEANS OF THE FOLLOWING PROCESS: A) FAMILIES OF STUDENTS WHO WISH TO BE CONSIDERED FOR FINANCIAL AID SUBMITS OUT AN APPLICATION WITH SUPPORTING DOCUMENTATIONS. B) THE RESULTS OF THAT APPLICATION ARE REVIEWED BY A FINANCIAL AID COMMITTEE COMPRISED OF SEVERAL MANAGEMENT OFFICIALS OF THE SCHOOL, AND C) A NOTICE OF FINANCIAL AID AWARD IS SENT TO THE FAMILY OF THE PROSPECTIVE STUDENT AS PART OF AN ENROLLMENT CONTRACT. X X X 0 0 0 0 0 0 0 0 0 NAOMI REEM HEAD OF SCHOOL 273046 0 0 0 0 0 7006 0 13931 0 293983 0 0 0 X AUCTION ITEMS 0 43920 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE JEWISH PRIMARY DAY SCHOOL IS A MEMBERSHIP CORPORATION, THE MEMBERS OF WHICH ARE THE FAMILIES OF THE CHILDREN ENROLLED IN THE SCHOOL AND OTHER SPECIAL MEMBERS ADMITTED AT THE DISCRETION OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL MEETING OF MEMBERS, THE MEMBERS VOTE FOR MEMBER DIRECTORS FROM THE NOMINEES SET FORTH IN WRITTEN NOTICE FROM THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS MAY DIRECT THE GOVERNING BODY TO CONSIDER A MATTER OR TO RECONSIDER A MATTER PREVIOUSLY CONSIDERED AND DECIDED BY THE GOVERNING BODY THROUGH ADOPTION OF A RESOLUTION OF SUCH EFFECT OR THROUGH WRITTEN PETITION EXECUTED BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE, DIRECTOR OF FINANCE & ADMINISTRATION, HEAD OF SCHOOL, AND AN INDEPENDENT OUTSIDE ACCOUNTANTS REVIEW THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED ANNUALLY AND SIGNED BY ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES. THE POLICY IS A SELF MONITORING POLICY REQUIRING THAT ALL INVOLVED DISCLOSE ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A AN INDEPENDENT COMMITTEE NEGOTIATES THE HEAD OF SCHOOL'S WRITTEN EMPLOYMENT CONTRACT; ATTORNEYS ARE HIRED BY BOTH PARTIES WHO NEGOTIATE THE FINAL CONTRACT. COMPENSATION IS DETERMINED BY REVIEWING FORM 990 OF COMPARABLE ORGANIZATIONS AND APPROVED BY THE BOARD. THE LAST TIME THE HEAD OF SCHOOL COMPENSATION WAS REVIEWED WAS AUGUST 1, 2008. AT THIS TIME, NO OTHER OFFICERS, DIRECTORS, OR KEY EMPLOYEES ARE COMPENSATED BY THE JEWISH PRIMARY DAY SCHOOL. FORM 990, PART VI, SECTION C, LINE 19 THE JEWISH PRIMARY DAY SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.