2014-02-07T08:25:39-06:00 2013-06-30 MARCUM LLP ONE SE THIRD AVENUE 16TH FL MIAMI FL 33131 990 2012-07-01 591296635 SCHECK HILLEL COMMUNITY SCHOOL INC % LEONARD TRAUB SCHE 3059312831 19000 NE 25th AVENUE Suite NORTH MIAMI FL 33180 DAVID WOLF 3059959600 2013-01-30 true 3059959600 2012 2015-11-30 17:44:51Z DAVID WOLF 19000 NE 25TH AVE NORTH MIAMI BEACH FL 33180 27467253 false X www.ehillel.org X 1970 FL THE SCHOOL'S PURPOSE IS TO PROVIDE THE HIGHEST QUALITY EDUCATION FOR ITS STUDENTS IN WHICH THEY WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALY, EMOTIONALLY, AND SOCIALLY. 16 16 286 2 0 1787088 7412743 17830601 20009800 21200 21480 -58452 -60817 19580437 27383206 2101439 2338401 0 0 11418063 13382116 0 0 455374 5151716 5441346 18671218 21161863 909219 6221343 11283831 18225700 6410101 7054752 4873730 11170948 THE SCHOOL'S PURPOSE IS TO PROVIDE THE HIGHEST QUALITY EDUCATION FOR ITS STUDENTS IN WHICH THEY WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY AND SOCIALLY. false false 18284151 2338401 20009800 Provide students with educational programs and services which further their academic and intellectual development. 18284151 true true false false false false false true false true true false false false false true true false true false false false false false true false false false true true true false false false false false false true false false false false false false false false false false false false true 0 0 286 true false false false false false true true false false false false X 16 16 true false true false true true true true true false false true true true true true true true true false FL X X LEONARD TRAUB 3059312831 19000 NE 25TH AVE NORTH MIAMI BEACH FL 33180 X DAVID WOLF 6.0 X X MAX FISCHBACH 6.0 X X URI BENHAMRON 3.0 X MARTY SHECK 6.0 X X CARLOS BERNER 6.0 X X DR JUDY DACH 3.0 X MICHELLE DIENER 3.0 X JEFFREY GILBERT 3.0 X MAYRA LICHTER 3.0 X GARY MARS 3.0 X MARIAN MOSCU 3.0 X DANA YEMIN SCHRAGER 3.0 X SUSY ABBO 3.0 X SARA BEHAR 3.0 X MIKE SHALOM 3.0 X JORGE WOLDENBERG 3.0 X PINCHOS HECHT 40.0 X 278672 0 79435 RAFAEL QUINTERO 40.0 X 198660 0 23411 GARY WEISSERMAN 40.0 X 188208 0 44756 TARA SOLOMIANY 40.0 X 100825 32568 VALERIE LUSTGARTEN 40.0 X 101436 21030 ILANA LIPSON 40.0 X 105820 12108 LEONARD TRAUB 40.0 X 111017 23429 1084638 0 236737 7 false true false SAGE DINING 222 BOSLEY AVE TOWSON MD 21204 FOOD SERVICE 932869 KLEEN1 1221 STIRLING ROAD DANIA BEACH FL 33004 JANITORIAL SERVICE 287250 NEIGHBORHOOD HEALTH PARTNERSHIP PO BOX 580046 CHARLOTTE NC 28258 HEALTH INSURANCE 770560 KESHER LD INC 18900 NE 25TH AVENUE NORTH MIAMI BEACH FL 33180 TUITION SERVICES 348999 LUNA DEVELOPEMENT CORP 1001 NW 51ST COURT FT LAUDERDALE FL 33309 CONSTRUCTION SERVICE 401261 6 293671 7119072 7412743 TUITION AND FEES 19815679 19815679 TUITION ALLOCATION FROM SPECIAL NEED ENTITY 134971 134971 TUITION FORFEITED DEPOSITS AND FEES 59150 59150 20009800 21480 21480 0 0 0 0 0 0 23230 293671 84047 -60817 0 0 0 27383206 20009800 21480 0 2338401 2338401 0 0 726600 513200 213400 0 10617640 9037060 1269593 310987 189891 159862 24824 5205 944911 795498 123512 25901 903074 760262 118056 24756 0 88920 88920 32300 32300 0 0 5832 5832 1614305 1496458 114997 2850 151443 151443 1459711 1407768 51943 209209 200072 9137 0 957444 855159 102285 52806 52806 0 50780 45945 4835 0 0 254415 243304 11111 214604 205231 9373 STUDENT ACTIVITIES 125334 125334 STUDENT GUIDANCE 47791 47791 DEVELOPMENT EXPENSE 85675 85675 HUMAN RESOURCES 24064 24064 66713 66713 21161863 18284151 2422338 455374 X 1302141 1882578 1206564 1472405 381892 5042049 56383 194152 0 0 0 0 0 0 0 0 89721 188219 12093073 4060736 7205015 8032337 1038480 1123204 0 0 0 0 0 0 3635 290756 11283831 18225700 1662662 1645353 0 0 2426266 2462134 0 980600 0 0 0 0 2321173 1966665 0 0 0 0 6410101 7054752 X 3675430 4858955 97300 5210993 1101000 1101000 4873730 11170948 11283831 18225700 6221343 75875 X false true X true false X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 123000 X EDUCATIONAL false 1038480 0 90526 0 0 5832 1123174 956926 100000 -13496 0 0 4950 1038480 814596 0 146827 0 0 4497 956926 762081 0 56551 0 0 4035 814597 951129 0 -185138 0 0 3910 762081 0.98000 0.02000 true false 2873969 2873969 5315816 2431878 2883938 221763 221763 0 3681525 1407095 2274430 8032337 0 0 X 25204728 75876 84047 159923 25044805 2338401 2338401 27383206 18907509 84047 84047 18823462 2338401 2338401 21161863 ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 PRINCIPLE OF ENDOWMENT FUNDS PERMANENTLY RESTRICTED IN PERPETUITY. NET INCOME AND NET APPRECIATION (REALIZED & UNREALIZED) SHALL ONLY BE USED TO RECOGNIZE AND PROMOTE ACADEMIC EXCELLENCE IN THEATER AND PERFORMANCE ARTS AT HILLEL AND IN FURTHERANCE OF ITS CHARITABLE MISSION. FINANCIAL AID AND TUITION DISCOUNTS SCHEDULE D, PART XII - LINE 4B AND PART XIII - LINE 4B THESE AMOUNTS ARE INCLUDED IN THE NET TUTION REVENUE ON THE AUDITED FINANCIAL STATEMENTS. ON THE FORM 990, THESE AMOUNTS SHOULD BE LISTED AS GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS. THIS AMOUNTS TO $2,338,401. DIRECT FUNDRAISING EXPENSES SCHEDULE D, PART XII - LINE 2D AND PART XIII - LINE 2D DIRECT FUNDRAISING EXPENSES ARE INCLUDED AS PART OF TOTAL EXPENSES ON THE AUDITED FINANCIAL STATEMENTS. HOWEVER, THESE EXPENSES MUST BE INCLUDED AS PART OF NET FUNDRAISING INCOME ON THE FORM 990. TOTAL DIRECT FUNDRAISING EXPENSE - $84,047 COLLECTABLES SCHEDULE D, PART III, LINE 4 The organization has some Torahs (religious scrolls) valued at $123,000 on the balance sheet. The Torah provides students with educational services which further their spiritual development. UNCERTAIN TAX POSITION SCHEDULE D, PART X, LINE 2 Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken and has concluded that as of June 30, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. If the School were to incur an income tax liability in the future, interest would be reported as interest expense and penalties would be reported as income taxes. The School is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes the School is no longer subject to income tax examinations for years prior to June 30, 2010. true true true true true true true false false false false false false false false false false true RACIAL NONDISCRIMINATION POLICY PUBLICATIONS SCHEDULE E, QUESTION 3 THE ORGANIZATION'S POLICIES ARE STATED IN NEWSPAPER ADVERTISING. FL Annual Dinner 233865 211865 22000 60855 Poker Night 48036 46806 1230 7500 1620 4072 1 35000 35000 10000 316901 293671 23230 7500 10000 1620 64927 84047 -60817 true FINANCIAL AID 160 1706091 COST STAFF TUITION DISCOUNTS 67 532310 COST SCHOLARSHIPS 10 100000 COST USE OF GRANTS SCHEDULE I, PART I, QUESTION 2 FINANCIAL AID AND STAFF TUITION DISCOUNT RECIPIENTS MUST ADHERE TO THE TUITION ASSISTANCE POLICY ESTABLISHED BY SCHECK HILLEL COMMUNITY DAY SCHOOL, INC. AND THE EMPLOYEE HANDBOOK. X X X X false false false false false false false false false PINCHOS HECHT 278672 0 0 0 10662 0 68773 0 358107 0 0 0 RAFAEL QUINTERO 178660 0 20000 0 0 7668 0 15743 0 222071 0 0 0 GARY WEISSERMAN 176208 0 12000 0 0 7668 0 37088 0 232964 0 0 0 A COLORADO EDUCATIONAL&CULTURAL FACILITIES AUTHORITY 840896727 2013-01-18 10000000 CONSTRUCT AND EQUIP GYM AND SPORTS false false false A 0 0 10000000 0 0 0 0 0 0 738137 242463 9019400 2014 true false false true A false false false false 0.00000 0.00000 0.00000 false false 0.00000 false false A false true false false true false 0 false 0 false true A false 30000 Gilinski Scholarship 19613 Professional Discount 990 REVIEW BY ORGANIZATION PART VI, SECTION B, QUESTION # 11B A COPY OF THE FORM 990 WILL BE REVIEWED AND APPROVED BY THE MEMBERS OF THE BOARD PRIOR TO FILING. CONFLICT OF INTEREST POLICY PART VI, SECTION B, QUESTION # 12B-C THE CONFILCT OF INTEREST POLICY IS MONITORED BY REQUESTING TDOKES TO COMPLETE AN ANNUAL CONFLICT OF INTEREST CERTIFICATE OF ACKNOWLEDGMENT. COMPENSATION PART VI, SECTION B, QUESTION # 15A-B COMPENSATION FOR THE HEAD OF SCHOOL AND KEY EMPLOYEES ARE DETERMINED BY THE FOLLOWING: THE DIRECTOR OF HUMAN RESOURCES OBTAINS COMPENSATION COMPARABILITY DATA FROM CURRENT MARKET RELATED SALARY SURVEYS OF INDEPENDENT PRIVATE SCHOOL ORGANIZATIONS AND FROM THE 990S OF COMPARABLE PRIVATE SCHOOLS. GOVERNING DOCUMENT AVAILABILITY PART VI, SECTION C, QUESTION # 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE IN THE FOLLOWING MANNER: FORM 990 IS AVAIALBLE UPON REQUEST AND CAN BE RETRIEVED USING GUIDESTAR. THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. OTHER CHANGES IN NET ASSETS OR FUND BALANCES PART XI, LINE 5 THE CHANGE IN NET ASSETS IS DUE TO THE CHANGE IN THE FAIR MARKET VALUE OF SECURITIES HELD BY THE ORGANIZATION IN THE AMOUNT OF $75,875. BUSINESS RELATIONSHIP PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE A BUSINESS RELATIONSHIP: JORGE WOLDENBERG AND CARLOS BERNER, MAX FISCHBACH AND MARIAN MOSCU BY-LAWS AMENDED FORM 990, PART VI, SECTION A, LINE 4 Bylaw Changes -- ON MARCH 19, 2013, THE BOARD REQUESTED TO AMEND BYLAWS ARTICLE IV(G) TO REDUCE THE NON-PARENT BOARD MEMBER REQUIREMENT FROM 5 TO 2 IF NECESSARY. MEMBERS FORM 990, SECTION A, LINE 6, 7A, 7B Parents (i.e., legal guardians) in good standing of children enrolled as students in the SCHOOL shall be Members of the SCHOOL. The Members shall elect the Board of Governors and Officers. SOME OF THE MAJOR DECISIONS OF THE GOVERNING BODY MUST BE APPROVED BY ITS MEMBERS. POLICIES PART VI, SECTION B, QUESTION 13 & 14 WRITTEN COPIES OF THE ORGANIZATION'S WHISTLEBLOWER POLICY AND DOCUMENT RETENTION AND DESTRUCTION POLICY HAVE BEEN DRAFTED. THE POLICIES ARE PENDING FINAL APPROVAL BY THE BOARD.