2014-05-09T14:37:53-05:00 2013-06-30 521511275 Raffa PC 1899 L Street NW Suite 900 Washington DC 20036 990 2012-07-01 520961920 Charles E Smith Jewish Day School of Greater Washington Inc CHAR 3018811400 1901 E Jefferson Street Rockville MD 20852 Julia M Hoover 3018811400 2014-05-09 1 Frank H Smith P00639053 2028225000 2014-05-06 2012 2016-02-25 16:41:14Z Susan Brinn Siegel 1901 E Jefferson Street Rockville MD 20852 33074131 0 X www.cesjds.org X 1965 MD See Part III, line 4a. 22 22 381 206 -5059 0 2962163 2987880 26534431 26661137 1425900 1316850 116473 113781 31038967 31079648 4416098 4423986 0 0 19241320 19385641 0 0 350170 6609545 6350304 30266963 30159931 772004 919717 59368689 61361152 8822778 8870586 50545911 52490566 Charles E. Smith Jewish Day School (CESJDS) is an independent school for students in grades K-12. It provides a curriculum of general and Judaic studies in an environment that emphasizes excellence, leadership, values, and service to the community. 0 0 26633611 4423986 26661137 CESJDS is an independent community Jewish day school that provides an excellent college-preparatory academic program to approximately 1,100 students. The rich program of academic and co-curricular offerings provides an environment in which students can reach their full potential and develop into responsible contributors and leaders of their communities. 26633611 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 45 0 1 381 1 0 1 CJ 0 0 0 0 0 0 0 0 X 22 22 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MD X Susan Brinn Siegel 3018811400 1901 E Jefferson Street Rockville MD 20852 David Topol 2.00 X X 0 0 0 Ann Kaplan 2.00 X X 0 0 0 Daniel Abramowitz 2.00 X X 0 0 0 Steve Lustig 2.00 X X 0 0 0 Adam Simon 2.00 X X 0 0 0 Monica Abrams 2.00 X 0 0 0 Danny Akman 2.00 X 0 0 0 Melissa Arking 2.00 X 0 0 0 David Bauman 2.00 X 0 0 0 Jane Brophy 2.00 X 0 0 0 Corey Cines 2.00 X 0 0 0 Amy Doberman 2.00 X 0 0 0 Rich Handloff 2.00 X 0 0 0 Yael Septee Kane 2.00 X 0 0 0 Jocelyn Krifcher 2.00 X 0 0 0 Melanie Lubin 2.00 X 0 0 0 Jonathan Missner 2.00 X 0 0 0 Lynn Morgan 2.00 X 0 0 0 Jill Myers 2.00 X 0 0 0 Marcy Schwalb 2.00 X 0 0 0 Jason Schwartz 2.00 X 0 0 0 Jen Schwartz 2.00 X 0 0 0 Matthew Weinberg 2.00 X 0 0 0 Amy Kaufman Goott 2.00 X 0 0 0 Nancy Hamburger 2.00 X 0 0 0 Danny Krifcher 2.00 X 0 0 0 Jonathan Cannon 40.00 X 397217 0 41586 Susan Brinn Siegel 40.00 X 301269 0 41182 Roslyn Landy 40.00 X 157419 0 26843 Michael Kay 40.00 X 133668 0 11592 Joan Brauner 40.00 X 136562 0 5678 Robert Snee 40.00 X 143435 0 5531 Julia Hoover 40.00 X 134112 0 21473 1403682 0 153885 20 0 1 0 Coughlin Transportation 8311 Snouffer School Road Gaithersburg MD 20879 Bus Transportation 535570 PMM Companies 15938 Derwood Road Rockville MD 20855 Building Maintenance 360733 Dataprise Inc PO Box 62550 Baltimore MD 212642550 IT Support 262732 SecTek Inc 1930 Isaac Newton Square 100 Reston VA 20190 Guard Services 120180 4 650206 2337674 113917 2987880 Tuition 900099 25785471 25785471 Food service 900099 544253 544253 Transportation 900099 177755 177755 Summer/other programs 900099 134654 134654 Application fees 900099 17450 17450 1554 1554 26661137 756302 -5059 761361 581 581 2550932 4099 1980868 13615 570064 -9516 560548 560548 Other revenue 900099 112350 112350 Returned check charges 900099 850 850 113200 31079648 26661137 -5059 1435690 4423986 4423986 778097 442247 335850 15691866 13935596 1528844 227426 927548 825616 88490 13442 868695 776545 79463 12687 1119435 979218 124627 15590 420 420 110656 110656 81667 81667 345550 238333 107217 136168 74124 62044 221994 220800 1194 317306 282590 34716 1699501 1493333 199991 6177 1861 1861 122076 116048 6028 1322256 1273543 43445 5268 78415 75827 2274 314 Student mat. & ed. 1179007 1179007 Transportation 403660 403660 Food service 304110 304110 Bad debt expense 25657 25657 30159931 26633611 3176150 350170 63040 41913 12710628 14615426 3632188 2706530 32224 72419 80547 74897 30057637 16949181 14132622 13108456 22187480 26139206 1900552 143238 4629408 4459067 59368689 61361152 1611165 1634308 2907629 3084421 3659972 3510449 644012 641408 8822778 8870586 X 25048410 26032160 12521598 13041453 12975903 13416953 50545911 52490566 59368689 61361152 919717 1024938 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15611730 438204 1271274 489000 20687 57394 16754127 16746932 146859 -727389 466000 23282 65390 15611730 14695248 302906 2477053 462000 13552 252723 16746932 13666323 326418 1214769 425000 17294 69968 14695248 15230833 269197 -1758188 25649 76870 13639323 0.80080 0.19920 0 0 23245666 10895794 12349872 6811971 6053387 758584 13108456 Facility contribution receivable 4331658 Bond issuance costs, net 84038 Other receivables 42671 Employee advances 700 4459067 Family enrollment deposit 332950 Deferred rent 308458 641408 X 27608449 1024938 1024938 26583511 81667 4414470 4496137 31079648 25663794 0 25663794 81667 4414470 4496137 30159931 Description of Intended Use of Endowment Funds: Part V, Line 4: Most of the CESJDS' endowment funds are used to support scholarships. If donor restrictions specify a particular purpose, the funds are used in compliance with donor restrictions. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: Management of CESJDS believes that it has no material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized taxes in its financial statements. Part XI, Line 4b - Other Adjustments: Grants netted against tuition revenue 4,423,986. Loss on disposal of fixed assets -9,516. Part XII, Line 4b - Other Adjustments: Grants netted against tuition revenue 4,423,986. Loss on disposal of fixed assets -9,516. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Explanation of Nondiscriminatory Policy Publication Schedule E, Part I, Line 3 CESJDS' policy is published annually in the Baltimore Sun. Explanation of Document Retention Schedule E, Part I, Line 4 CESJDS does not keep records of the racial composition of students. 1 Tuition assistance 426 4383486 FMV Tuition subsidies to students Educational travel grants 17 40500 FMV Financial subsidies to students for travel Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: CESJDS' tuition assistance program makes it possible for qualified families who are unable to pay full tuition to send their children to CESJDS. CESJDS makes available information and application material to all applicant families. An independent third party service completes an initial evaluation of applications, which are then reviewed internally under criteria established by the CESJDS' tuition assistance committee. The admissions process is conducted independently of the tuition assistance program, using separate and unrelated criteria. The funds are allocated through tuition reduction for CESJDS, not cash grants to families. Students must be enrolled at CESJDS and families must qualify under the CESJDS' guidelines in order to receive tuition assistance. For travel grants, students must qualify under the CESJDS's criteria and no cash is distributed to families or students. The grants are distributed directly to the agency managing the trip upon direct confirmation that the student is participating. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Jonathan Cannon 347926 0 0 0 49291 0 20000 0 21586 0 438803 0 0 0 Susan Brinn Siegel 276269 0 25000 0 0 0 20000 0 21182 0 342451 0 0 0 Roslyn Landy 157419 0 0 0 0 0 12582 0 14261 0 184262 0 0 0 Julia Hoover 134112 0 0 0 0 0 10773 0 10700 0 155585 0 0 0 Part I, Line 1a A nominal amount of travel for immediate family members under one current contract is reimbursable under certain circumstances, under terms and conditions in the contract. Part I, Line 7 Employees are eligible to receive performance bonuses. The bonus for the head of Head of School is determined by the compensation committee. The bonuses for the Assistant Head of School, Chief Financial and Operating Officer are determined by the Head of School. Other bonuses are determined by the Head of School in consultation with the Assistant Head of School, Chief Financial and Operating Officer and the supervisor. PMM Companies Steve Lustig, Secretary, owns 50% of PMM Companies. 347001 Building maintenance services paid by the School to PMM Companies, in which Steve Lustig has co-ownership interest in the company and who has been providing such services since before the co-owner became a Board member. This contract is awarded through a competitive bidding process. 0 X 9 112917 FMV X 1 1000 FMV 0 0 1 Third Party Use: Part I, Line 32b: CESJDS has a brokerage account to facilitate the sale of donated stock. Form 990, Part VI, Section A, line 2 Jason Schwartz, member of the Board of Directors, and Jen Schwartz, member of the Board of Directors and Co-President of the PTO, are husband and wife. Danny Krifcher, member of the Board of Directors, and Jocelyn Krifcher, member of the Board of Directors, are husband and wife. Form 990, Part VI, Section B, line 11 The Executive Committee, which is authorized to act on behalf of the Board of Directors, will review the draft federal Form 990 prior to filing with the Internal Revenue Service. It will be available for all Board members on request and on Guidestar. Form 990, Part VI, Section B, line 12c CESJDS complies with the Internal Revenue Service's suggested best practices regarding conflict of interest policies applicable to nonprofit and charitable organizations. Under CESJDS' Conflict of Interest Policy, officers, directors and key employees are required to sign a conflict of interest disclosure statement annually. The signed disclosure statements are reviewed by and held by the Director of Finance and Operations. The policy applies to all officers, directors and school employees. It defines areas of potential conflict, the processes for independent review and resolution of potential conflicts, and the actions required in the event of non-compliance. In cases where the Board, a committee thereof, the President or a supervisor has reasonable cause to believe an individual has failed to comply with the policy, the individual is provided an opportunity to explain the alleged violation. Violators are subject to disciplinary and corrective action. Form 990, Part VI, Section B, line 15a The compensation committee of the Board of Directors evaluates the Head of School, and sets compensation based on research and comparability data. Compensation for the Assistant Head of School and upper level administrators is set by the Head of School in consultation as appropriate with the Assistant Head of School, based on research of compensation for similar positions at comparable schools and nonprofit organizations. Form 990, Part VI, Section C, line 19 CESJDS does not release governing documents or financial statements to the public. The federal Form 990 is available for viewing in the business office and can be found on www.guidestar.com.