HILLEL DAY SCHOOL OF METROPOLITAN DETROIT: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- HILLEL DAY SCHOOL OF METROPOLITAN DETROIT (EIN 38-1586703)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-12-12
- IRS object ID
- 201313469349300001
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-12-12T07:17:04-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263635984 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANK HIRSCH SUBELSKY & FREEDMAN PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30600 NORTHWESTERN HWY 305 | AddressLine1 |
| City | FARMINGTON HILLS | City |
| State | MI | State |
| ZIP Code | 483343172 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381586703 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HILLEL DAY SCHOOL OF METROPOLITAN DETROIT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HILL | NameControl |
| Phone | 2488513220 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 32200 MIDDLEBELT ROAD | AddressLine1 |
| City | FARMINGTON HILLS | City |
| State | MI | State |
| ZIP Code | 48334 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROBERT CANVASSER | Name |
| Title | OFFICER | Title |
| Phone | 2488513220 | Phone |
| Date Signed | 2013-12-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DANIEL HIRSCH | Name |
| PTIN | P00047584 | PTIN |
| Phone | 2488556616 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ROBERT CANVASSER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 32200 MIDDLEBELT ROAD | AddressLine1 |
| City | FARMINGTON HILLS | City |
| State | MI | State |
| ZIP Code | 48334 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 12536025 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.HILLELDAY.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1958 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE RELIGIOUS AND SECULAR EDUCATION TO CHILDREN FROM KINDERGARTEN THROUGH EIGHTH GRADE AND EARLY CHILDHOOD PROGRAMS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 20 | NbrIndependentVotingMembers |
| Total Nbr Employees | 183 | TotalNbrEmployees |
| Total Nbr Volunteers | 135 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2669959 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4156915 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 7814998 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8092061 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 19949 | InvestmentIncomePriorYear |
| Investment Income Current Year | 8011 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 100910 | OtherRevenuePriorYear |
| Other Revenue Current Year | 58270 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 10605816 | TotalRevenuePriorYear |
| Total Revenue Current Year | 12315257 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 2373398 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 2801394 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6675788 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7244537 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 312883 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2378604 | OtherExpensePriorYear |
| Other Expenses Current Year | 2544875 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11427790 | TotalExpensesPriorYear |
| Total Expenses Current Year | 12590806 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -821974 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -275549 | RevenuesLessExpensesCY |
| Total Assets BOY | 15073745 | TotalAssetsBOY |
| Total Assets EOY | 14608058 | TotalAssetsEOY |
| Total Liabilities BOY | 3062230 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2872092 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 12011515 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 11735966 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDE HEBREW AND JEWISH INSTRUCTION AND GENERAL SECULAR STUDIES FOR KINDERGARTEN THROUGH EIGHTH GRADE IN MODERN EDUCATIONAL FACILITIES. AND ALSO PROVIDE EARLY CHILDHOOD PROGRAMS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 10625168 | Expense |
| Grants | 2801394 | Grants |
| Revenue | 8092061 | Revenue |
| Description | PROGRAM SERVICES CONSIST EXCLUSIVELY OF EDUCATING STUDENTS. HILLEL DAY SCHOOL SERVES APPROXIMATELY 548 STUDENTS FROM EARLY CHILDHOOD AND KINDERGARTEN THROUGH THE EIGHTH GRADE. | Description |
| Total Program Service Expense | 10625168 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 183 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 20 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY IZOR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2488513220 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 32200 MIDDLEBELT ROAD FARMINGTON | AddressLine1 |
| City | FARMINGTON HILLS | City |
| State | MI | State |
| ZIP Code | 48334 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| ERIC BRONSTEIN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| RICHARD BLUMENSTEIN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| KEVIN ELBINGER | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| LOWELL FRIEDMAN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| JULIE FELDMAN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| TODD FINK | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| AMY GOTTLIEB | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| ALAN KAUFMAN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| JASON KLEIN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| HOWARD LUPOVITCH | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| BETH MARGOLIN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| ROSS PARTRICH | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| ROBBIE SHERMAN | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| LARRY SLABOTSKY | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| SYLVIA WOLF | |||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | ||
| ROBERT CANVASSER | |||||||
| PRESIDENT | 4.00 | X | 0 | 0 | 0 | X | |
| BRAD FELDMAN | |||||||
| VICE PRESIDENT | 4.00 | X | 0 | 0 | 0 | X | |
| KELLY ROGERS VICTOR | |||||||
| VICE PRESIDENT | 4.00 | X | 0 | 0 | 0 | X | |
| DAVID FEBER | |||||||
| TREASURER | 4.00 | X | 0 | 0 | 0 | X | |
| ELLEN FOLBE GREY | |||||||
| SECRETARY | 4.00 | X | 0 | 0 | 0 | X | |
| STEVEN FREEDMAN | |||||||
| HEADMASTER | 40.00 | 243206 | 0 | 29925 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 243206 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 29925 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| BLUE CROSS BLUE CARE | |||||
| 600 E LAFAYETTE | DETROIT | MI | 48226 | HEALTH INSURANCE | 867614 |
| TECH DATA CORP | |||||
| PO BOX 905204 | CHARLOTTE | NC | 28290 | COMPUTER | 271510 |
| MARCOMM ENTERPRISES LLC | |||||
| 19785 W 12 MILE RD SUITE 631 | SOUTHFIELD | MI | 48076 | NETWORK MAINTENANCE | 154986 |
| GUARDIAN ENVIROMENTAL | |||||
| 34400 GLENDALE | LIVONIA | MI | 48150 | HVAC SYSTEMS | 147253 |
| AUTHENTIC ISRAEL | |||||
| 5185 MACARTHUR BLVD 640 | WASHINGTON | DC | 20016 | TRAVEL GRADE 8 TRIP | 111867 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Fundraising Events | 63864 | FundraisingEvents |
| All Other Contributions | 4093051 | AllOtherContributions |
| Total Contributions | 4156915 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION AND FEES | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 8092061 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8092061 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8092061 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8011 | TotalRevenueColumn |
| Exclusion | $8,011 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 256959 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 63864 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 220768 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 36191 | TotalRevenueColumn |
| Exclusion | $36,191 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| MISCELLANEOUS | 900099 | 12409 | $12,409 |
| RENTAL | 900099 | 9670 | $9,670 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 22079 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12315257 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8092061 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $66,281 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2801394 | Total |
| Program Services | 2801394 | ProgramServices |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 273131 | Total |
| Program Services | 273131 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5422977 | Total |
| Program Services | 3949769 | ProgramServices |
| Management And General | 1359884 | ManagementAndGeneral |
| Fundraising | 113324 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 319413 | Total |
| Program Services | 284278 | ProgramServices |
| Management And General | 31941 | ManagementAndGeneral |
| Fundraising | 3194 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 823099 | Total |
| Program Services | 729266 | ProgramServices |
| Management And General | 85303 | ManagementAndGeneral |
| Fundraising | 8530 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 405917 | Total |
| Program Services | 300379 | ProgramServices |
| Management And General | 97420 | ManagementAndGeneral |
| Fundraising | 8118 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25000 | Total |
| Program Services | 23750 | ProgramServices |
| Management And General | 1250 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111987 | Total |
| Program Services | 110943 | ProgramServices |
| Management And General | 1044 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59415 | Total |
| Program Services | 56446 | ProgramServices |
| Management And General | 2969 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 151257 | Total |
| Program Services | 143694 | ProgramServices |
| Management And General | 7563 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 679285 | Total |
| Program Services | 638528 | ProgramServices |
| Management And General | 33964 | ManagementAndGeneral |
| Fundraising | 6793 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 596045 | Total |
| Program Services | 566243 | ProgramServices |
| Management And General | 29802 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|
| CURRICULUM | 541353 | 541353 | |
| DEVELOPMENT EXPENSE | 98675 | 98675 | |
| SCHOOL EXPENSES | 79767 | 79767 | |
| BAD DEBT | 64468 | 19684 | 44784 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 137623 | Total |
| Program Services | 106543 | ProgramServices |
| Management And General | 1615 | ManagementAndGeneral |
| Fundraising | 29465 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12590806 | Total |
| Program Services | 10625168 | ProgramServices |
| Management And General | 1652755 | ManagementAndGeneral |
| Fundraising | 312883 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 718270 | BOY |
| EOY | 1008223 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2860181 | BOY |
| EOY | 2187740 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 408827 | BOY |
| EOY | 430068 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141489 | BOY |
| EOY | 145684 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29605 | BOY |
| EOY | 19595 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 214506 | BOY |
| EOY | 209133 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 20092791 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 9530754 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10655289 | BOY |
| EOY | 10562037 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45578 | BOY |
| EOY | 45578 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15073745 | BOY |
| EOY | 14608058 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1434679 | BOY |
| EOY | 1606864 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1155551 | BOY |
| EOY | 946228 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 472000 | BOY |
| EOY | 319000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3062230 | BOY |
| EOY | 2872092 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11980260 | BOY |
| EOY | 11705916 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31255 | BOY |
| EOY | 30050 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12011515 | BOY |
| EOY | 11735966 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15073745 | BOY |
| EOY | 14608058 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -275549 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Both | X | FinancialStatementBoth |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 935386 | OtherCostOrOtherBasis |
| Book Value | 935386 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 14616981 | OtherCostOrOtherBasis |
| Depreciation | 6092974 | Depreciation |
| Book Value | 8524007 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4540424 | OtherCostOrOtherBasis |
| Depreciation | 3437780 | Depreciation |
| Book Value | 1102644 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 10562037 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 9734631 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 220768 | OtherRevenues |
| Revenue Not Rptd F990 | 220768 | RevenueNotRptdF990 |
| Revenue Subtotal | 9513863 | RevenueSubtotal |
| Other Revenues Not Included | 2801394 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 2801394 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 12315257 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 10010180 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 220768 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 220768 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9789412 | ExpensesSubtotal |
| Other Expenses Not Included | 2801394 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 2801394 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 12590806 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS EXPENSES 220,768. | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TUITION GRANTS AND ALLOWANCES 2,801,394. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS EXPENSES 220,768. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | TUITION GRANTS AND ALLOWANCES 2,801,394. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| Explanation | THE SCHOOL'S RACIALLY NON-DISCRIMINATORY POLICY IS PUBLICIZED IN ITS APPLICATION MATERIAL. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF OUTING | NameOfEvent1 |
| Gross Receipts Event1 | 67017 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 38617 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 28400 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 28331 | OtherDirectExpensesEvent1 |
| Total Number Of Other Events | 19 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 253806 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 25247 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 228559 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 192437 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 320823 | GrossReceiptsTotal |
| Charitable Contributions Total | 63864 | CharitableContributionsTotal |
| Gross Revenue Total Events | 256959 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 220768 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 220768 | DirectExpenseSummaryEvents |
| Net Income Summary | 36191 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | TUITION ASSISTANCE | TypeOfGrant |
| Number Of Recipients | 232 | NumberOfRecipients |
| Amount Of Cash Grant | 2801394 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE SCHOOL PROVIDED FINANCIAL ASSISTANCE TOTALLING $2,801,394 IN THE FORM OF SCHOLARSHIPS TO APPROXIMATELY 232 STUDENTS. THE DIRECTOR OF FINANCE AND THE FINANCIAL AID COMMITTEE REVIEW APPLICATION FOR FINANCIAL AID AND ASSESS THE NEED OF THE STUDENT'S FAMILY FOR FINACIAL ASSISTANCE. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | STEVEN FREEDMAN | NamePerson |
| Title | HEADMASTER | Title |
| Base Compensation Filing Org | 243206 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 29925 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 273131 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | STEVEN FREEDMAN | NamePerson |
| Purpose Of Loan | PROMISSORY NOTE | PurposeOfLoan |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $50,000 | OriginalPrincipalAmount |
| Balance Due | 19595 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 1 | ApprovedByBoard |
| Written Agreement | 1 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 19595 | TotalBalanceDue |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE EXECUTIVE BOARD REVIEWED THE FORM 990 AND MADE IT AVAIABLE TO BOARD MEMBERS AT THE BOARD MEETINGS AND IN THE SCHOOL'S BUSINESS OFFICE. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES ALL BOARD MEMBERS AND KEY EMPLOYEES TO SUBMIT CONFLICT OF INTEREST FORMS ANNUALLY TO THE AUDIT COMMITEE. | |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR EMPLOYEES REVIEWED ANNUALLY AND APPROVED BY MANAGEMENT AND THE BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION C, LINE 18 | AVAIABLE AT SCHOOL'S BUSINESS OFFICE. | |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAIABLE AT SCHOOL'S BUSINESS OFFICE. | |
| FORM 990, PART XII, LINE 2C | THE SCHOOL HAS NOT MADE ANY CHANGES TO THE OVERSIGHT PROCESS FROM THE PRIOR YEAR. | AUDIT COMMITTEE |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GOLDMAN-HERMELIN EDUCATION FOUNDATION OF HILLEL DAY SCHOOL | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 32200 MIDDLEBELT ROAD | AddressLine1 |
| City | FARMINGTON HILLS | City |
| State | MI | State |
| ZIP Code | 48334 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382858833 | EIN |
| Primary Activities | MEET THE SCHOLARSHIP, EDUCATION, AND FACILITIES MAINTENANCE OF THE SCHOOL. | PrimaryActivities |
| Legal Domicile State | MI | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GOLDMAN-HERMELIN EDUCATION FOUNDATION OF HILLEL DAY SCHOOL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionType |
| Amount Involved | 200000 | AmountInvolved |
Comments