2013-05-14T07:52:12-05:00 2012-06-30 341945695 SS&G INC 32125 SOLON ROAD SOLON OH 441392284 990 2011-07-01 341400924 FUCHS MIZRACHI SCHOOLS FUCH 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 BARRY KISLOWICZ 2169320220 2013-05-13 1 TERESA SCHAFFER P01449021 4402488787 2013-05-03 2011 2016-03-07 17:11:31Z BARRY KISLOWICZ 26600 SHAKER BLVD BEACHWOOD OH 44122 10297432 0 X WWW.FUCHSMIZRACHI.ORG X 1983 OH ORTHODOX JEWISH/RELIGIOUS ZIONIST COLLEGE PREPARATORY DAY SCHOOL (PRE-NURSERY - 12TH GRADE) 25 25 161 69 0 0 4060261 4089445 5022373 5235451 479461 -201650 99156 47152 9661251 9170398 1794195 1914015 0 0 5195836 4985290 0 0 79092 3188052 3444523 10178083 10343828 -516832 -1173430 57190926 54555510 29574112 35600645 27616814 18954865 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 4745394 1206732 2566208 UPPER SCHOOL (7TH GRADE THROUGH 12TH GRADE) - ENROLLMENT 147 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. 1790229 514058 1963014 LOWER SCHOOL (1ST GRADE - 6TH GRADE) - ENROLLMENT 162 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. 1029546 193225 706229 ECP (PRE-NURSERY, PRE-K, AND KINDERGARTEN) - ENROLLMENT 115 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. 7565169 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 0 1 7 0 161 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 X AMY STONE 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 ZEV WEISS 1.00 X X 0 0 0 JEFF WILD 1.00 X X 0 0 0 MARK KREINDEL 1.00 X X 0 0 0 AMY NEWMAN-SMITH 1.00 X 0 0 0 ADAM WIEDER 1.00 X X 0 0 0 SIDNEY BORISON 1.00 X 0 0 0 DONNA FELDMAN 1.00 X 0 0 0 ADENA KLINEMAN 1.00 X X 0 0 0 DEBORAH POLLACK 1.00 X 0 0 0 HOWARD SLATER 1.00 X 0 0 0 ELIZABETH SUNSHINE 1.00 X 0 0 0 MATTHEW WIEDER 1.00 X 0 0 0 LEONARD FUCHS 1.00 X 0 0 0 SUSAN FUCHS 1.00 X 0 0 0 RABBI MELVIN L GRANATSTEIN 1.00 X 0 0 0 MYERS SENDERS 1.00 X 0 0 0 MARLA COMET-STARK 1.00 X 0 0 0 ROBERT L STARK 1.00 X 0 0 0 BRIAN FOX 1.00 X 0 0 0 ELIAV SHARVIT 1.00 X 0 0 0 CINDY ASHWAL 1.00 X 0 0 0 GERRY ENGELHART 1.00 X 0 0 0 JULIAN GORDON 1.00 X 0 0 0 NOAM MAGENCE 1.00 X 0 0 0 LINDSEY MAYERFELD 1.00 X 0 0 0 JEFF SOCLOF 1.00 X 0 0 0 BARRY KISLOWICZ 40.00 X 137000 0 30389 BINYAMIN BLAU 40.00 X 135360 0 51013 CHAGGAI RAVIV 45.00 X 120862 0 47645 PINCHOS HECHT 0.00 X 266943 0 0 660165 0 129047 4 1 1 0 0 595844 168230 309000 3016371 4089445 TUITIONS AND FEES 611110 5203180 5203180 OTHER & MISC INCOME 611110 32271 32271 5235451 151282 151282 83240 83240 6550 0 6550 6550 6550 600000 1036172 -436172 -436172 -436172 44041 168230 90862 -46821 -46821 REFUNDS 900099 87423 87423 87423 9170398 5235451 0 -154498 1914015 1914015 789212 593895 184937 10380 3592236 2703215 841774 47247 70468 53028 16513 927 208816 157138 48932 2746 324558 244235 76054 4269 70049 70049 62383 62383 106474 106474 459570 413613 41361 4596 836359 836359 892749 803475 80347 8927 PROGRAMMATIC 475209 475209 BAD DEBT EXPENSE 288162 288162 STAFF DEVELOPMENT 200938 186206 14732 MISCELLANEOUS 28468 28468 24162 21140 3022 10343828 7565169 2699567 79092 10708 13945 36373 23915 479382 626066 227767 328695 140033 115476 27497 26072 27022306 1660397 26183197 25361909 191463 174030 29894506 27885402 57190926 54555510 166730 863684 180059 155464 24500000 24500000 2539946 2529570 17694 14094 2169683 7537833 29574112 35600645 X -1251238 -8917879 3405796 674443 25462256 27198301 27616814 18954865 57190926 54555510 X -1173430 -7488520 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28299958 1761295 -794190 1682277 27584786 25436640 1012990 3282642 1432314 28299958 251908 24329498 1885455 1030221 25436640 370782 22558 -116432 25000 251908 0.98600 0.01400 1 0 1592890 1592890 24144931 1215343 22929588 1250181 434436 815745 34304 10618 23686 25361909 ASSETS HELD BY OTHERS 27450387 DEFERRED FINANCING COSTS 422508 EMPLOYEE ADVANCES 12507 27885402 ACCRUED PENSION LIABILITY 2430765 INTEREST RATE SWAP 5107068 7537833 9170398 10343828 -1173430 -1018790 -6469730 -7488520 -8661950 6764628 -1018790 527034 -491756 7256384 1914015 1914015 9170399 8556847 127034 127034 8429813 1914015 1914015 10343828 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVEN INDIVIDUAL FUNDS ESTABLISHED FOR THE PURPOSE OF FUNDING OPERATING EXPENSES OF THE SCHOOL DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 2009 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, 2012 AND 2011. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INTEREST RATE SWAP -5,384,026. CHANGE IN UNFUNDED PENSION LIABILITY -1,085,704. TOTAL TO SCHEDULE D, PART XI, LINE 8: -6,469,730. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO SPECIAL EVENTS 90,862. LOSS ON SALE OF ASSETS HELD FOR SALE 436,172. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID ASSISTANCE 1,914,015. PART XIII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES RELATED TO SPECIAL EVENTS 90,862. EXPENSES RELATED TO DISPOSAL OF ASSETS 36,172. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID ASSISTANCE 1,914,015. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 RACIAL NON-DISCRIMINATION POLICIES ARE STATED IN NEWSPAPERS, ADVERTISING AND PERSONAL INTERVIEWS. EXPLANATION OF DOCUMENT RETENTION SCHEDULE E, PART I, LINE 4 WE DO NOT DISCRIMINATE IN ANY WAY BUT WE HAVE NO OFFICIAL TRACKING OF RACIAL COMPOSITION. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 SCHOOL RECEIVES MANDATED SERVICES REIMBURSEMENTS AND AUXILIARY STATE FUNDS. GOLF OUTING 106910 79230 27680 2436 13985 9219 8625 ANNUAL DINNER 105361 89000 16361 4401 6164 8492 11960 25580 212271 168230 44041 6837 20149 17711 11960 34205 90862 -46821 1 TUITION DISCOUNT/FINANCIAL AID 193 1914015 FAIR MARKET VALUE TUITION DISCOUNT PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 BARRY KISLOWICZ 137000 0 0 0 0 0 1937 0 28452 0 167389 0 0 0 BINYAMIN BLAU 135360 0 0 0 0 0 1913 0 49100 0 186373 0 0 0 CHAGGAI RAVIV 120862 0 0 0 0 0 1708 0 45937 0 168507 0 0 0 PINCHOS HECHT 212500 0 0 0 54443 0 0 0 0 0 266943 0 0 0 PART I, LINE 4A RABBI PINCHOS HECHT - $212,500 COLORADO EDUCATIONAL AND CULTURAL FACILITIES 196U5RGNR 2008-09-13 24500000 CAPITAL CONSTRUCTION 0 0 0 24500000 96000 2010 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 AARON BAYER HELP PURCHASE HOME IN SCHOOL VICINITY X 40000 32000 0 1 1 BARRY KISLOWICZ HELP PURCHASE HOME IN SCHOOL VICINITY X 40000 25000 0 1 1 RABBI AVERY JOEL HELP PURCHASE HOME IN SCHOOL VICINITY X 50000 35000 0 1 1 92000 FORM 990, PART VI, SECTION A, LINE 2 LEONARD FUCHS & SUSAN FUCHS - HUSBAND & WIFE ROBERT STARK & MARLA STARK - HUSBAND & WIFE ADAM WIEDER & MATTHEW WIEDER - BROTHERS 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -1,018,790. UNREALIZED LOSS ON INTEREST RATE SWAP -5,384,026. CHANGE IN UNFUNDED PENSION LIABILITY -1,085,704. TOTAL TO FORM 990, PART XI, LINE 5: -7,488,520. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.