2012-05-02T16:18:34-05:00 2011-06-30 BLACKMAN KALLICK LLP 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2010-07-01 364437180 CHICAGO JEWISH DAY SCHOOL CORP CHIC 7732712700 5959 NORTH SHERIDAN ROAD CHICAGO IL 60660 JUDY FINKELSTEIN TAFF 7732712700 2012-04-26 1 LU ANN TRAPP 3122071040 2012-04-26 2010 2016-02-24 21:20:13Z JUDY FINKELSTEIN TAFF 5959 NORTH SHERIDAN ROAD CHICAGO IL 60660 3065417 0 X WWW.CHICAGOJEWISHDAYSCHOOL.ORG X 2001 IL EDUCATION - OPERATION OF A PAROCHIAL GRAMMAR SCHOOL. 17 14 60 80 0 0 820903 623417 1943698 2434342 530 4828 2290 2830 2767421 3065417 378350 569347 0 0 1470995 1676891 67230 6180 145821 618579 571767 2535154 2824185 232267 241232 761373 1062033 385506 449934 375867 612099 X CJDS CREATES FOR ITS STUDENTS A STANDARD OF EXCELLENCE IN BOTH JEWISH AND GENERAL STUDIES. OUR STUDENTS DEVELOP A PASSION FOR LEARNING AND A STRONG SENSE OF THEMSELVES AS JEWS AND AS HUMAN BEINGS. WE INSPIRE OUR STUDENTS TO:DEVELOP A STRONG JEWISH IDENTITY THROUGH AN INTEGRATED CURRICULUM WITH A NURTURING, STIMULATING AND CREATIVE ENVIRONMENT. BECOME A COMMUNITY OF JEWISH LEARNERS. RESPECT AND APPRECIATE DIVERSITY. LOVE TORAH, ISRAEL, HEBREW LANGUAGE AND PRAYER. BE CONTRIBUTING, CARING AND KNOWLEDGEABLE MEMBERS OF OUR COMMUNITY, OUR COUNTRY AND THE WORLD. 0 0 2459627 569347 2434342 CHICAGO JEWISH DAY SCHOOL OFFERS AN INTEGRATED PROGRAM OF ACADEMIC EXCELLENCE DESIGNED TO NURTURE THE WHOLE CHILD, AND TO FOSTER A LIFELONG LOVE OF LEARNING. THE SCHOOL TEACHES JUNIOR KINDERGARTEN, KINDERGARTEN, 1ST, 2ND, 3RD, 4TH, 5TH, 6TH, AND 7TH GRADE. 2459627 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 60 1 0 0 0 0 0 0 0 0 0 0 X 17 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 IL X CHICAGO JEWISH DAY SCHOOL 7732712700 5959 NORTH SHERIDAN ROAD CHICAGO IL 60660 JONATHAN COPE 20.00 X X 0 0 0 WENDY NEWBERGER 20.00 X X 0 0 0 MORRY STEINBACH 10.00 X X 0 0 0 IRA WEISS 5.00 X X 0 0 0 NEERA KAUFMAN 5.00 X 0 0 0 ADAM LEVINE 5.00 X 0 0 0 REBECCA SCHORSCH 5.00 X 0 0 0 JAY GOODGOLD 2.00 X 0 0 0 STUART GREENFIELD 2.00 X 0 0 0 MAXINE HANDELMAN 5.00 X 0 0 0 DAVID HARRIS 5.00 X 0 0 0 CLIVE KAMINS 2.00 X 0 0 0 ANN LUBAN 2.00 X 0 0 0 ROBERT MEDNICK 2.00 X 0 0 0 STACY RAVIV 2.00 X 0 0 0 ANDREW SOLLINGER 5.00 X 0 0 0 RABBI LOREN SYKES 2.00 X 0 0 0 JUDY FINKELSTEIN TAFF 60.00 X 136082 0 12412 136082 0 12412 1 0 0 0 0 73313 550104 623417 TUITION 611600 2429238 2429238 APPLICATION FEE 611600 5104 5104 2434342 4828 4828 MISCELLANEOUS 900099 2830 2830 2830 3065417 2434342 0 7658 569347 569347 140156 70078 42047 28031 1259362 1206647 52715 1725 1725 105230 105230 170418 170418 1069 1069 21200 21200 6180 6180 25750 25750 18034 18034 16596 16596 245074 245074 15080 15080 14898 14898 19228 19228 CLASSROOM CURRICULM AND 76028 76028 DEVELOPMENT EXPENSE 58895 58895 OTHER EXPENSES 16026 16026 ARCHITECTURE 11752 11752 LUNCH EXPENSE 7209 7209 24928 24928 2824185 2459627 218737 145821 445822 878646 253859 153732 1063 10453 8795 227414 207617 51239 19797 761373 1062033 44982 24891 340524 425043 385506 449934 X -108483 166497 484350 445602 375867 612099 761373 1062033 X 241232 -5000 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117100 147355 -30255 110314 60262 50052 19797 3065417 2824185 241232 -5000 -5000 236232 3065417 0 3065417 0 3065417 2824185 0 2824185 0 2824185 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE SCHOOL'S APPLICATION OF GAAPUSA REGARDING UNCERTAIN TAX POSITIONS HAD NO EFFECT ON ITS FINANCIAL POSITION AS MANAGEMENT BELIEVES THE SCHOOL HAS NO MATERIAL UNRECOGNIZED INCOME TAX BENEFITS, INCLUDING ANY POTENTIAL RISK OF LOSS OF ITS NOT-FOR-PROFIT TAX STATUS. THE SCHOOL WOULD ACCOUNT FOR ANY POTENTIAL INTEREST OR PENALTIES RELATED TO POSSIBLE FUTURE LIABILITIES FOR UNRECOGNIZED INCOME TAX BENEFITS AS INCOME TAX EXPENSE. THE SCHOOL IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR PERIODS BEFORE 2008. PRIOR TO ADOPTION OF THE INCOME TAX TOPIC, THE SCHOOL ACCOUNTED FOR TAX POSITIONS UNDER A CONTINGENT LOSS MODEL, REQUIRING RECOGNITION OF A TAX LIABILITY WHEN IT WAS BOTH (1) PROBABLE THAT IT HAD BEEN INCURRED AS OF YEAR-END AND (2) THE AMOUNT COULD BE REASONABLY ESTIMATED. PART XI, LINE 8 - OTHER ADJUSTMENTS: WRITE OFF OF CONTRIBUTIONS RECEIVABLE -5,000. 1 1 1 1 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 THE ORGANIZATION PUBLISHED ITS RACIALLY NONDISCRIMINATORY POLICY IN A COMMUNITY NEWSPAPER DURING THE PERIOD OF SOLICITATION OF STUDENTS. 1 FINANCIAL AID 39 569347 FMV REDUCTION OF TUITION PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: FAMILIES WHO FEEL THAT THEY NEED ASSISTANCE WITH PAYING FOR TUITION CAN APPLY FOR FINANCIAL AID. WE USE A THIRD PARTY ORGANIZATION, PSAS, WHO EVALUATES EACH FAMILIES FINANCIAL PICTURE USING TAX RETURNS AND OTHER ITEMS PSAS MIGHT REQUEST VIA THEIR APPLICATION. IN ADDITION, CJDS HAS A COMMITTEE WHO FURTHER REVIEWS PSASS FINDINGS AS WELL AS READS AN ADDITIONAL LETTER THAT EACH FAMILY WRITES TO THE FA COMMITTEE TO FURTHER DESCRIBE SPECIFIC REASONS WHY AID IS NECESSARY AS WELL AS RESTATE EXACTLY HOW MUCH AID THEY ARE REQUESTING. VARIOUS BOARD MEMBERS BOARD MEMBER FAMILY MEMBERS 47000 FIN. ASSIST. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD RETAINS THE SERVICES OF AN INDEPENDENT CPA FIRM TO PREPARE THE ORGANIZATION'S FORM 990. MANAGEMENT REVIEWS THE COMPLETED FORM 990. A FULL COPY OF THE FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. THE GOVERNING BODY IS PROVIDED A REASONABLE AMOUNT OF TIME TO REVIEW THE RETURN AND ASK ANY QUESTIONS DIRECTLY TO ORGANIZATION MANAGEMENT OR THE CONTACT AT THE INDEPENDENT CPA FIRM PRIOR TO FILING. BOARD MEMBERS ARE ALSO GIVEN THE OPTION TO SCHEDULE A CONFERENCE CALL TO DISCUSS THE FORM 990 IN GREATER DETAIL IF THEY HAVE ADDITIONAL QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BY-LAWS INCLUDE A CONFLICT OF INTEREST POLICY, THE ORGANIZATION CURRENTLY REQUIRES THAT ALL BOARD MEMBERS AND KEY EMPLOYEES SIGN AN ANNUAL DISCLOSURE. ANY CONFLICT OF INTEREST DISCLOSURES ARE REVIEWED AT THE MID-YEAR MEETING AND ANY INDIVIDUALS WITH A POTENTIAL CONFLICT RECUSE THEMSELVES FROM ANY DECISIONS RELATED TO THE POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S, (HEAD OF SCHOOL (HOS), COMPENSATION IS DETERMINED BY A COMMITTEE OF BOARD MEMBERS WHO EVALUATE HOS PERFORMANCE, COMPARABLE SALARIES IN SIMILAR POSITIONS FROM AREA SCHOOLS AS WELL AS PEJE AND ISACS POOLED CONTRACT INFO AS WELL AS AND USE CONTRACT NEGOTIATIONS. THE OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION ARE EVALUATED BY IN CLASSROOM OBSERVATION BY THE HEAD OF SCHOOL/VERBAL OBSERVATION BY THE HEAD OF SCHOOL AS WELL AS STATISTICS FROM CPS, PEJE AND NBOA, IN REGARDS TO SALARIES FROM SIMILAR POSITIONS IN THE AREA. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH APPLICABLE GOVERNMENTAL AGENCIES; THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: WRITE OFF OF CONTRIBUTIONS RECEIVABLE -5,000. TOTAL TO FORM 990, PART XI, LINE 5: -5,000. FINANCIAL ASSISTANCE FORM 990, SCHEDULE L - GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS FOR CONFIDENTIALITY PURPOSES THE NAMES OF INDIVIDUALS RECEIVING FINANCIAL ASSISTANCE ARE NOT DISCLOSED. THE FAMILY MEMBERS OF CERTAIN BOARD MEMBERS HAVE RECEIVED FINANCIAL ASSISTANCE. THE PROCESS FOR DETERMINING FINANCIAL ASSISTANCE IS DESCRIBED IN THE FOLLOWING PARAGRAPH AND THE PROCESS FOR DETERMINING ELIGIBILITY FOR ANY FINANCIAL ASSISTANCE IS THE SAME FOR BOARD MEMBER FAMILY MEMBERS AS IT IS FOR ANY OTHER INDIVIDUAL RECEIVING ASSISTANCE. ANY BOARD MEMBERS RECEIVING FINANCIAL ASSISTANCE ARE NOT INVOLVED IN DETERMINING THESE FINANCIAL ASSISTANCE DECISIONS. FINANCIAL ASSISTANCE PROCEDURES: FAMILIES WHO FEEL THAT THEY NEED ASSISTANCE WITH PAYING FOR TUITION CAN APPLY FOR FINANCIAL AID. WE USE A THIRD PARTY ORGANIZATION, PSAS, WHO EVALUATES EACH FAMILIES FINANCIAL PICTURE USING TAX RETURNS AND OTHER ITEMS PSAS MIGHT REQUEST VIA THEIR APPLICATION. IN ADDITION, CJDS HAS A COMMITTEE WHO FURTHER REVIEWS PSASS FINDINGS AS WELL AS READS AN ADDITIONAL LETTER THAT EACH FAMILY WRITES TO THE FA COMMITTEE TO FURTHER DESCRIBE SPECIFIC REASONS WHY AID IS NECESSARY AS WELL AS RESTATE EXACTLY HOW MUCH AID THEY ARE REQUESTING. POLICIES FORM 990, PART VI, SECTION B THE ORGANIZATION IS IN THE PROCESS OF REVIEWING ITS POLICIES AND PROCEDURES AND PLANS ON IMPLEMENTING ADDITIONAL POLICIES INCLUDING 1. WRITTEN WHISTLE BLOWER POLICY TO BE INCLUDED IN EMPLOYEE HANDBOOK, 2. WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY, AND 3. IMPROVED COMPENSATION REVIEW PROCEDURES FOR EXECUTIVE LEVEL POSITIONS.