2013-02-11T14:45:22-08:00 2012-06-30 Clumeck Stern Schenkelberg & Getzoff 17404 Ventura Bl 2nd Floor Encino CA 91316 990 2011-07-01 954280178 BUREAU OF JEWISH EDUCATION OF GREATER LOS ANGELES INC BURE 3237618605 6505 WILSHIRE BOULEVARD LOS ANGELES CA 90048 DR GIL GRAFF 2013-02-06 true L LARRY CLUMECK 8189062230 2011 2016-02-25 16:41:14Z DR GIL GRAFF 6505 WILSHIRE BLVD SUITE 300 LOS ANGELES CA 90048 7882117 false false X WWW.BJELA.ORG X 1990 CA THE BUREAU OF JEWISH EDUCATION OF GREATER LOS ANGELES PROVIDES PROGRAMS AND SERVICES TO ENCOURAGE PARTICIPATION IN JEWISH EDUCATION AND TO ENHANCE THE QUALITY OF JEWISH EDUCATION FOR CHILDREN AND YOUTH 51 50 32 0 2911130 2941781 2064455 3625655 199754 169809 -27128 -36401 5148211 6700844 1349666 1555640 0 2185359 2230855 0 352899 2427039 3244954 5962064 7031449 -813853 -330605 8840774 8578076 446162 499007 8394612 8079069 X THE BUREAU OF JEWISH EDUCATION OF GREATER LOS ANGELES PROVIDES PROGRAMS AND SERVICES TO ENCOURAGE PARTICIPATION IN JEWISH EDUCATION AND TO ENHANCE THE QUALITY OF JEWISH EDUCATION FOR CHILDREN AND YOUTH false false 3812072 1200020 2032838 CONSULTATION AND SUPERVISION SERVICES FOR:SCHOOL ACCREDITATION - 14 SCHOOLS WERE ACCREDITED DURING THE YEAR.PERSONNEL SERVICES TO 145 SCHOOLS.PROFESSIONAL DEVELOPMENT CONFERENCES TO 775 TEACHERS.CONTINUING PROFESSIONAL EDUCATION COURSES FOR 9 TEACHERS (DISCONTINUED AFTER 3/1/12).ADMINISTRATING VARIOUS SCHOLARSHIP PROGRAMS BENEFITING 295 STUDENTS 1606454 1402269 INTERNATIONAL MARCH OF THE LIVING PROGRAM - an educational program that brings Jewish teens from all over the world to Poland on Yom HaShoah (Holocaust Memorial Day) to march from Auschwitz to Birkenau, the largest concentration camp complex built during World War II, and then to Israel to observe Yom HaZikaron, (Israel Memorial Day), and Yom Ha'Atzmaut, (Israel Independence Day). 469487 346770 PROVIDE FINANCIAL ASSISTANCE TO SCHOOLS FOR JEWISH EDUCATION, BENEFITING 38 SCHOOLS WITH NEARLY 9,500 STUDENTS. 99689 8850 190548 5987702 true true false false false false false false false true true true false false true true true false false false false false false false true false false true true true false false false false false false false false false true false false false false false false false false false false false true 38 0 true 32 true false false false false false false false false true true false 0 false false false false false false false false false false false X 51 50 true false false false false false false true true false true true true true true true true true true false false false CA X BENJAMIN STERNLIEB 3237618615 6505 WILSHIRE BOULEVARD 300 LOS ANGELES CA 90048 MEL WYNN 0.35 X 0 0 0 SHARI WEINER 0.35 X 0 0 0 STEVE URETSKY 0.35 X 0 0 0 DAN TENENBAUM 0.35 X 0 0 0 ARTHUR STERN 0.35 X 0 0 0 DR ALAN M SPIWAK 1.50 X X 0 0 0 BENNETT L SPIEGEL 1.50 X X 0 0 0 DAVID ROSENBERG 1.50 X X 0 0 0 MARC ROHATINER 0.35 X 0 0 0 NURIT ROBIN 1.50 X X 0 0 0 COLLEEN RABIN 0.35 X 0 0 0 SHEILA BARAN SPIWAK 1.50 X X 0 0 0 DONNA NADEL 10.00 X X 0 0 0 LOUIS MILLER 0.35 X 0 0 0 ADRIAN MILLER 0.35 X 0 0 0 LINDA GOLDENBERG MAYMAN 0.35 X 0 0 0 DR ELAINE LINDHEIM 0.35 X 0 0 0 BONNIE SMIGEL-DERIN 0.35 X 0 0 0 Gary Rabishaw 0.35 X 0 0 0 SUSAN JACOBY STERN 0.35 X 0 0 0 JILL LASKER 1.50 X X 0 0 0 MARK LAINER 0.35 X 0 0 0 STEVE SHAPIRO 0.35 X 0 0 0 NANCY L SCHULMAN 0.35 X 0 0 0 ANNA TENENBLATT 0.35 X 0 0 0 ELLEN L JACOBS 0.35 X 0 0 0 PHALEN HUREWITZ 0.35 X 0 0 0 KATHI BARNHARD 0.35 X 0 0 0 BART PACHINO 0.35 X 0 0 0 EARL GREINETZ 0.35 X 0 0 0 DETE MESERVE 0.35 X 0 0 0 LISA LAINER-FAGAN 0.35 X 0 0 0 HERBERT GLASER 0.35 X 0 0 0 LIZ ROSMAN SCHWARTZ 0.35 X 0 0 0 MARK ROSENBAUM 0.35 X 0 0 0 STACY REZNIKOFF KENT 0.35 X 0 0 0 JANET FARBER 0.35 X 0 0 0 WESLEY LESTER 0.35 X 0 0 0 DR MARK GOLDENBERG 0.35 X 0 0 0 RHEA COSKEY 0.35 X 0 0 0 JANINE KOLODNY 1.50 X X 0 0 0 MAX CANDIOTTY 0.35 X 0 0 0 DEBRA FIELDS 0.35 X 0 0 0 SUSAN BRENNER 1.50 X X 0 0 0 STEVE FEDER 0.35 X 0 0 0 MARK S BERNS 1.50 X X 0 0 0 SUSAN BAUM 1.50 X X 0 0 0 KEREN AVIAD DUNN 0.35 X 0 0 0 BONNIE DUBOFF 0.35 X 0 0 0 DENTON FISCH 0.35 X 0 0 0 HERB ABRAMS 0.35 X 0 0 0 BENJAMIN STERNLIEB 40.00 X 108336 0 27908 PHIL LIFF-GRIEFF 50.00 X 132326 0 33079 DR GIL GRAFF 55.00 X 212000 0 109679 MIRIAM PRUM HESS 50.00 X 158045 0 37579 610707 208245 4 false true false 0 252050 2689731 2941781 TUITION AND FEES 611710 1471621 1471621 reimbursements 900099 190548 190548 J J Foundation programs 611710 1963486 1963486 3625655 181283 181283 0 0 0 1096468 1107942 -11474 -11474 -11474 27000 252050 73331 -46331 -46331 0 0 MISCELLANEOUS 900099 9930 9930 9930 6700844 3625655 133408 1529464 1529464 26176 26176 0 0 572328 148864 423464 0 1297097 935345 105369 256383 181352 149852 31500 71398 47146 14365 9887 108680 74306 13822 20552 0 8 8 26053 26053 0 0 0 7049 7049 27880 25163 2391 326 77203 60120 17083 0 0 193606 193346 260 0 0 0 0 0 5171 3679 1492 16098 10662 5436 WORKERS COMPENSATION 25511 15096 6390 4025 OTHER EXPENSES 101214 56704 40477 4033 PROFESSIONAL ASSISTANCE 1148020 1112918 20032 15070 PROGRAM EXPENSES 1591627 1570104 10400 11123 25514 21708 3806 7031449 5987702 690848 352899 980310 651943 6199 13075 219959 638648 115214 0 0 0 0 35498 18384 288543 272598 21117 15945 4808880 5003319 2768811 2121548 0 0 0 8840774 8578076 424178 481649 21984 17358 446162 499007 X 5379805 4669210 2400883 2789807 613924 620052 8394612 8079069 8840774 8578076 X -330605 15062 X false true true X false false X 6212804 6370872 6084479 2939630 2941781 24549566 962404 1041404 1039657 2064455 3625655 8733575 0 0 0 7175208 7412276 7124136 5004085 6567436 33283141 273801 397010 670811 0 273801 397010 670811 32612330 251399 186787 192424 198122 181283 1010015 0 251399 186787 192424 198122 181283 1010015 0 12637 6858 4155 6623 36930 67203 7439244 7605921 7320715 5208830 6785649 34360359 0.94910 0.95460 0.02940 0.03180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 613924 6128 15333 15333 620052 607280 6644 68016 68016 613924 593151 14129 52800 52800 607280 1.00000 true false false 95166 95166 124072 108127 15945 69305 69305 15945 2121548 CAPITAL LEASE OBLIGATIONS 17358 17358 6700844 7031449 -330605 15062 15062 -315543 6789237 15062 73331 88393 6700844 6700844 7104780 73331 73331 7031449 7031449 Part X Part X : FIN48 Footnote BJE has adopted the Accounting for Uncertainty in Income Taxes accounting standard that clarifies the accounting and recognition for income tax positions taken or expected to be taken in BJE's income tax returns. BJE's income tax filings are subject to audit by various taxing authorities. BJE's open audit periods are 2009 - 2011. In evaluating BJE's tax provisions and accruals, future taxable income, and the reversal of temporary differences, interpretations and tax planning strategies are considered. BJE believes their estimates are appropriate based on current facts and circumstances. Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING EXPENSES $73331 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 fundraising expenses $73331 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. Income from endowments is transferred to unrestricted funds for the use in general operations to the extent allowable under state law.Endowment corpus is intended to remain invested in order to allow for the funding of the continued operations of the organization. false Gala 279050 252050 27000 26261 47070 279050 252050 27000 26261 47070 73331 -46331 true YESHIVA UNIVERSITY G 1619 S ROBERTSON BLVD LOS ANGELES CA 90035 501(c)3 228471 0 SCHOLARSHIPS YESHIVA UNIVERSITY B 9760 WEST PICO BLVD LOS ANGELES CA 90035 501(c)3 267491 0 SCHOLARSHIPS Yeshiva Rav Isacsohn 540 North La Brea Avenue los angeles CA 90036 501(c)3 17000 0 General Scholarships Yeshiva Ohr Eliyahu 241 S Detroit Street Los Angeles CA 90036 501(c)3 12400 0 General Scholarships YESHIVA OHR ELCHONON 7215 WARING AVENUE LOS ANGELES CA 90046 501(c)3 6000 0 SCHOLARSHIPS YAVNEH HEBREW ACADEMY 5353 WEST THIRD STREET LOS ANGELES CA 90020 501(c)3 9200 0 SCHOLARSHIPS ACCREDIT VALLEY TORAH HIGH SCH 12517 CHANDLER BLVD VALLEY VILLAGE CA 91607 501(c)3 6000 0 STUDENT SCHOLARSHIPS STEPHEN S WISE TEMPLE 15550 STEPHEN S WISE DR LOS ANGELES CA 90077 501(c)3 9200 0 STUDENT SCHOLARSHIPS SINAI AKIBA ACADEMY 10400 WILSHIRE BLVD LOS ANGELES CA 90024 501(c)3 32280 0 STUDENT SCHOLARSHIPS ACCRED SHALHEVAT SCHOOL 910 S FAIRFAX AVE LOS ANGELES CA 90036 501(c)3 239794 0 STUDENT SCHOLARSHIPS ACCRED PRESSMAN HEBREW ACAD 7039 SOUTH LA CIENEGA LOS ANGELES CA 90035 501(c)3 20786 0 STUDENT SCHOLARSHIPS OR HACHAIM 6021 LAUREL CANYON BLVD NORTH HOLLYWOOD CA 91606 501(c)3 6400 0 scholarships NEW COMMUNITY JEWISH 7343 VALLEY CIRCLE WEST HILLS CA 91304 501(c)3 244294 0 STUDENT SCHOLARSHIPS MILKEN HIGH SCHOOL 15800 ZELDIN WAY LOS ANGELES CA 90049 501(c)3 248290 0 STUDENT SCHOLARSHIPS MAIMONIDES ACADEMY 310 NORTH HUNTLEY DRIVE LOS ANGELES CA 90048 501(c)3 9200 0 STUDENT SCHOLARSHIPS ILAN RAMON SCHOOL 27400 WEST CANWOOD ST AGOURA CA 91301 501(c)3 5800 0 scholarships HESCHEL DAY SCHOOL 17701 DEVONSHIRE STREET NORTHRIDGE CA 91325 501(c)3 32580 0 STUDENT SCHOLARSHIPS HARKHAM HILLEL HEBREW 9120 WEST OLYMPIC BLVD BEVERLY HILLS CA 90212 501(c)3 34380 0 General SCHOLARSHIPS Emek Hebrew Academy 15365 Magnolia Boulevard Sherman Oaks CA 91403 501(c)3 22000 0 General sCHOLARSHIPS ACCREDIT Conejo JEWISH Day sCH 1080 E Janss Road Thousand Oaks CA 91360 501(c)3 8800 0 General sCHOLARSHIPS ACCREDIT CHEDER MENACHEM 1606 SOUTH LA CIENEGA LOS ANGELES CA 90035 501(c)3 23780 0 STUDENT SCHOLARSHIPS Beth Hillel Day School 12326 Riverside Drive Valley Village CA 91607 501(c)3 6300 0 General sCHOLARSHIPS ACCREDIT BAIS YAAKOV SCHOOL G 7353 BEVERLY BLVD LOS ANGELES CA 90036 501(c)3 8500 0 STUDENT SCHOLARSHIPS Bais Chaya Mushka 9051 W Pico Blvd Los Angeles CA 90035 501(c)3 12400 0 General education sCHOLARSHIPS Adat Ari El 12020 Burbank Boulevard LOS ANGELES CA 91607 501(c) 3 15187 0 General educational expenses 23 2 FINANCIAL AID EMERGENCY 8 8850 Grantmaker's Description of How Grants are Used THE ORGANIZATION PROVIDES ASSISTANCE TO SCHOOLS BASED ON THE INDIVIDUAL SCHOOL'S BUDGET AND CLASS LISTS. THE ORGANIZATION MONITORS THE FINANCIAL AID BY COMPARING ACTUAL ENROLLMENTS WITH THE ENROLLMENT LISTING SUBMITTED WITH THE REQUEST FOR FUNDS. THE SCHOOLS REQUESTING FINANCIAL AID RECEIVE 50% OF THE FUNDING IN THE FALL SEMESTER WHEN THEY SUBMIT THEIR CLASS LIST, WITH THE BALANCE OF FUNDING REMITTED IN THE SPRING SEMESTER AFTER ADJUSTMENTS FOR ENROLLMENT. X true true X X X X false false false false false false false false false false PHIL LIFF-GRIEFF 132326 27000 6079 165405 MIRIAM PRUM HESS 158045 31500 6079 195624 DR GIL GRAFF 212000 52600 57079 321679 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. Maya Cohen Bd membr family 32259 Employee compensation false Maya Cohen, the granddaughter of Janet Farber, board member, is employed by the organization. M. Cohen receives market rate compensation for the work performed. FORM 990, PART IX - GRANTS AND ALLOCATIONS THE BUREAU OF JEWISH OF GREATER LOS ANGELES, INC ("BJE") PROVIDED DIRECT FINANCIAL ASSISTANCE TO APPROXIMATELY 79 AFFILIATED JEWISH DAY AND SUPPLEMENTARY SCHOOLS, AS WELL AS PROVIDING PLACEMENT SERVICES FOR TEACHERS IN THOSE SCHOOLS.FINANCIAL FRAMEWORK:IN DAY SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED WITH BUREAU OF EDUCATION AND OFFER AT LEAST 14 HOURS OF JUDAIC INSTRUCTION WEEKLY TO QUALIFY FOR PER CAPITA ALLOCATION.IN RELIGIOUS SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED WITH THE BUREAU OF EDUCATION AND OFFER AT LEAST 60 YEARLY HOURS OF JUDAIC INSTRUCTION TO QUALIFY FOR PER CAPITA ALLOCATION.IN EARLY CHILDHOOD SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED AND ACCREDITED WITH THE BUREAU OF EDUCATION TO QUALIFY FOR PER CAPITA ALLOCATION. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The organization does not make the governing documents, policies or financial statements available to the public as these documents are not required to be made available to the public. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The ASSOCIATE EXECUTIVE DIRECTORS COMPENSATION is DETERMINED BY THE EXECUTIVE DIRECTOR. ALL OTHER COMPENSATION IS DETERMINED BY THE EXECUTIVE AND ASSOCIATE DIRECTORS BASED ON COMPARABLE COMPENSATION Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Board members, officers and senior staff are required to annually review the conflict of interest policy and complete a related questionnaire stating whether or not they have any conflicts. The questionnaires are review by the board that also makes the determination as to whether an actual conflict exists. If it is determined that a conflict exists, the individual must retire from the room during the discussion and voting. The board may request the individual's presence during the discussion. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process Form 990 and related schedules are REVIEWED BY the AUDIT COMMITTEE AND BOARD PRESIDENT in their entirety prior to the filing of the form. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Mark Lanier and Lisa Lanier Fagan have a family relationshipWesley Lester and Karen Dunn-Aviad have a family relationshipDr. Alan Spiwak and Sheila Baran Spiwak have a family relationship Form 990, Part III, Line 4d Form 990, Part III, Line 4d : Other Program Services Description OTHER PROGRAM SERVICES 4: DOMESTIC PROGRAMS, AWARDS AND OTHER PROGRAM SERVICES. Client Note 1 - FORM 990, PART IX - GRANTS AND ALLOCATIONS==================================================================================ATTACHMENT TO STATEMENT 3THE BUREAU OF JEWISH OF GREATER LOS ANGELES, INC ("BJE") PROVIDED DIRECT FINANCIAL ASSISTANCE TO APPROXIMATELY 79 AFFILIATED JEWISH DAY AND SUPPLEMENTARY SCHOOLS, AS WELL AS PROVIDING PLACEMENT SERVICES FOR TEACHERS IN THOSE SCHOOLS.FINANCIAL FRAMEWORK:IN DAY SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED WITH BUREAU OF EDUCATION AND OFFER AT LEAST 14 HOURS OF JUDAIC INSTRUCTION WEEKLY TO QUALIFY FOR PER CAPITA ALLOCATION.IN RELIGIOUS SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED WITH THE BUREAU OF EDUCATION AND OFFER AT LEAST 60 YEARLY HOURS OF JUDAIC INSTRUCTION TO QUALIFY FOR PER CAPITA ALLOCATION.IN EARLY CHILDHOOD SCHOOLS:SCHOOLS HAVE TO BE AFFILIATED AND ACCREDITED WITH THE BUREAU OF EDUCATION TO QUALIFY FOR PER CAPITA ALLOCATION.