2012-05-15T13:37:15-05:00 2011-06-30 BURR PILGER MAYER INC 60 SOUTH MARKET STREET SUITE 800 SAN JOSE CA 95113 990 2010-07-01 942719901 YAVNEH DAY SCHOOL YAVN 4089846700 14855 OKA ROAD NO 100 LOS GATOS CA 95032 STEVEN R BOGAD MA 4089846700 2012-05-15 1 MICHAEL STEPHEN SCHAFFER 4089616300 2012-05-13 2010 2016-02-24 21:20:13Z STEVEN R BOGAD MA 14855 OKA ROAD SUITE 100 LOS GATOS CA 95032 3529183 0 X HTTP://WWW.YAVNEHDAYSCHOOL.ORG X 1981 CA YAVNEH DAY SCHOOL PROVIDES ACADEMIC EXCELLENCE IN GENERAL AND JUDAIC STUDIES WITHIN A STRONG COMMUNITY WHERE EACH CHILD IS CELEBRATED AND CHALLENGED. 18 18 66 0 0 0 205331 204570 3556998 3240660 1598 89 50834 83864 3814761 3529183 975367 1053482 0 0 2078895 1906859 0 0 38812 1208881 817880 4263143 3778221 -448382 -249038 368664 419012 1430067 1729861 -1061403 -1310849 YAVNEH DAY SCHOOL PROVIDES ACADEMIC EXCELLENCE IN GENERAL AND JUDAIC STUDIES WITHIN A STRONG COMMUNITY WHERE EACH CHILD IS CELEBRATED AND CHALLENGED. OUR STUDENTS DEMONSTRATE LEADERSHIP, HAVE A PASSION FOR LEARNING AND EMBRACE SOCIAL RESPONSIBILITY. 0 0 3503410 1053482 3324524 YAVNEH DAY SCHOOL PROVIDES ACADEMIC EXCELLENCE IN GENERAL AND JUDAIC STUDIES WITHIN A STRONG COMMUNITY WHERE EACH CHILD IS CELEBRATED AND CHALLENGED. OUR STUDENTS DEMONSTRATE LEADERSHIP, HAVE A PASSION FOR LEARNING AND EMBRACE SOCIAL RESPONSIBILITY. YAVNEH DAY SCHOOL HELPS EACH CHILD REALIZE HIS OR HER HIGHEST ACADEMIC POTENTIAL. GROUNDED IN A NURTURING ENVIRONMENT THAT EMPHASIZES A STRONG JEWISH IDENTITY, THE YAVNEH EXPERIENCE CHALLENGES STUDENTS TO THINK, CARE, AND BECOME CONTRIBUTING MEMBERS OF THE COMMUNITY. 3503410 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 66 1 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 0 CA X MELISSA FEHL 4089846700 14855 OKA ROAD SUITE 100 LOS GATOS CA 95032 ARNNON GESHURI 0.20 X 0 0 0 BETTY DENENBERG ADLER 0.20 X 0 0 0 CLAIRE FENTON 0.20 X 0 0 0 CYD BRAKER 0.20 X 0 0 0 DAVE MYRON 0.20 X 0 0 0 EDGARDO LABER 0.20 X 0 0 0 GARY RICHMAN 0.20 X 0 0 0 GYORA PEER 0.20 X 0 0 0 JOEL RUBNITZ 0.50 X 0 0 0 LIANN WALBORSKY 0.20 X 0 0 0 PATRICK DIRKS 0.20 X 0 0 0 ROGER LEVINSON 0.20 X 0 0 0 ROXY APPLEBAUM 0.20 X 0 0 0 CHERYL BADER 2.00 X 0 0 0 DANA ROMALIS BERKENWALD 1.00 X 0 0 0 DAVID GAERTNER 1.00 X 0 0 0 STEVEN DICK 1.00 X 0 0 0 STEVEN R BOGAD MA 40.00 X 145893 0 0 JONI QUINTAL 40.00 X 110823 0 0 110823 0 0 2 0 0 0 0 12300 192270 204570 TUITION AND FEES 611600 2943076 2943076 GRANTS 611600 208288 208288 JEWISH FEDERATION OF S 611600 89296 89296 3240660 89 89 0 12300 0 0 MISCELLANEOUS INCOME 611710 82044 82044 SCRIP INCOME 611710 1820 1820 83864 3529183 3324524 0 89 1053482 1053482 145893 65652 65652 14589 1486434 1422671 45835 17928 160741 146274 11252 3215 113791 103550 7965 2276 38074 38074 -250 -250 19380 19380 40702 36632 4070 RENTAL OPERATING EXPENS 342432 308189 34243 ACTIVITY FEES AND FIELD 79753 79753 CO-CURRICULAR PROGRAMS 76568 76568 BAD DEBTS 56363 56363 OFFICE SUPPLIES 29597 19548 10049 135261 115348 19109 804 3778221 3503410 235999 38812 41254 142352 2251 5070 194077 154200 374072 285024 117535 89048 3197 16070 10350 12272 368664 419012 336079 240331 433971 767591 649667 649667 10350 72272 1430067 1729861 X -1062862 -1318009 1459 7160 -1061403 -1310849 368664 419012 X -249038 -408 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 148020 86508 61512 226052 198516 27536 89048 DUE TO YAVNEH PARENTS' ASSOCIATION 12272 LINE OF CREDIT 60000 72272 3529183 3778221 -249038 -408 462762 -462762 -408 -249446 2937251 676 461678 462354 2474897 1054286 1054286 3529183 3186697 462762 462762 2723935 1054286 1054286 3778221 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: INCOME TAXES THE SCHOOL QUALIFIES AS A TAX-EXEMPT SCHOOL UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE TAXATION CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING STATEMENTS. FOR UNCERTAIN TAX POSITIONS, THE SCHOOL USES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. A TAX POSITION IS RECOGNIZED WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES. A TAX POSITION THAT MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD IS MEASURED AT THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY. MANAGEMENT BELIEVES THERE HAVE BEEN NO TAX POSITIONS TAKEN THAT WOULD BE CONSIDERED AN UNCERTAIN POSITION. A NUMBER OF THE SCHOOL'S TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THESE INCLUDE U.S. FEDERAL TAX RETURNS AND THE STATE OF CALIFORNIA. PART XII, LINE 2D - OTHER ADJUSTMENTS: IN-KIND RENT (DONATION) 462,762. UNREALIZED LOSS ON INVESTMENTS -1,084. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS MADE TO STUDENTS 1,053,482. FUNDRAISING EXPENSES NETTED IN FINANCIAL STATEMENTS 804. PART XIII, LINE 2D - OTHER ADJUSTMENTS: IN-KIND RENT (EXPENSE) 462,762. PART XIII, LINE 4B - OTHER ADJUSTMENTS: GRANTS MADE TO STUDENTS 1,053,482. FUNDRAISING EXPENSES NETTED IN FINANCIAL STATEMENTS 804. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ALL GRANTS ARE IN THE NATURE OF TUITION ASSISTANCE AND SCHOLARSHIPS. THERE ARE NO FUNDS DISBURSED OUTSIDE THE ORGANIZATION. JEWISH FEDERATION OF SILICON VALLEY THE LOAN WAS MADE TO FUND THE OPERATING EXPENSES OF YAVNEH DAY SCHOOL. X 156000 428000 0 1 1 BOARD OF TRUSTEES YAVNEH DAY SCHOO THE LOAN WAS MADE TO FUND THE OPERATING EXPENSES OF YAVNEH DAY SCHOOL. X 221667 221667 0 1 1 649667 X 1 462762 DETERMINED BY LANDLORD X COMPUTERS 1 5871 DETERMINED BY DONOR 1 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 OUR BOARD PRESIDENT, CHERYL BADER AND HER MOTHER BETTY ADLER WERE BOTH ON THE BOARD. ALSO, OUR YPA REPRESENTATIVE, RACHEL ROSENBERG, AND HER MOTHER, ROXY APPLEBAUM, BOTH SERVED ON OUR BOARD. FORM 990, PART VI, SECTION B, LINE 11 DUE TO THE LATENESS OF COMPLETION OF THE ANNUAL AUDIT, THE FORM 990 WAS NOT AVAILABLE TO THE OFFICERS, NOR THE BOARD OF TRUSTEES, FOR THEIR REVIEW PRIOR TO ITS FILING. A COPY OF FORM 990, INCLUDING ALL ATTACHMENTS, WILL BE MADE AVAILABLE TO THE OFFICERS AND THE BOARD OF TRUSTEES FOR THEIR REVIEW AND COMMENT AFTER IT HAS BEEN FILED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES IS RESPONSIBLE FOR DETERMINING THE SALARY OF THE HEAD OF SCHOOL. USING INFORMATION FROM CAIS (CALIFORNIA ASSOCIATION OF INDEPENDENT SCHOOLS), NAIS (NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS) AND ISBOA (INDEPENDENT SCHOOL BUSINESS OFFICERS ASSOCIATION) THE BOARD IS ABLE TO MAKE COMPARISONS TO COMPARABLE SCHOOLS IN OUR AREA. THE STATISTICS GLEANED IN THE ABOVE PROCESS ARE THEN ALSO USED IN THE DETERMINATION OF THE SALARIES FOR OTHER STAFF MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 ALL SUCH INFORMATION, INCLUDING GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, IS MADE AVAILABLE ON REQUEST AT THE ORGANIZATION'S OFFICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -408. DONATED SERVICES AND USE OF FACILITIES: 462,762. DONATED USE OF FACILITIES -462,762. TOTAL TO FORM 990, PART XI, LINE 5: -408. COMMITTEE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT: FORM 990, PART XII, QUESTION 2C: THE PROCESS OF OVERSEEING THE AUDIT, AND FOR SELECTION OF AN INDEPENDENT ACCOUNTANT, HAS NOT CHANGED FROM THE PRIOR YEAR.