2012-05-15T15:46:22-05:00 2011-06-30 SS&G INC 32125 SOLON ROAD SOLON OH 441392284 990 2010-07-01 341400924 FUCHS MIZRACHI SCHOOLS FUCH 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 BARRY KISLOWICZ 2169320220 2012-05-15 1 TERESA SCHAFFER 4402488787 2012-05-15 2010 2016-02-24 21:20:13Z BARRY KISLOWICZ 26600 SHAKER BLVD BEACHWOOD OH 44122 9727037 0 X WWW.FUCHSMIZRACHI.ORG X 1983 OH 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. 25 25 161 45 0 0 2397952 4060261 4861033 5022373 305333 479461 -7594 99156 7556724 9661251 1630608 1794195 0 0 4787219 5195836 0 0 146411 1454457 3188052 7872284 10178083 -315560 -516832 55682294 57190926 31111653 29574112 24570641 27616814 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 3688692 842403 2564092 UPPER SCHOOL (7TH GRADE THROUGH 12TH GRADE) - ENROLLMENT 135 FUCHS MIZRACHI'S HIGH SCHOOL IS COMMITTED TO NUTURING 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 INSURE THAT INDIVIDUAL NEEDS ARE MET. OUR STUDENTS ARE SOUGHT OUT BY THE TOP UNIVERSITIES IN THE COUNTRY AND HAVE ENJOYED GREAT SUCCESS IN COLLEGE. COMPARABLY, 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. 2115999 733916 1582062 LOWER SCHOOL (1ST GRADE - 6TH GRADE) - ENROLLMENT 158AS 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. 1305726 217876 976248 ECP (PRE-NURSERY, PRE-K, AND KINDERGARTEN) - ENROLLMENT 116THE EARLY CHILDHOOD PROGRAM AT FUCHS MIZRACHI SCHOOL PROVIDES A SAFE AND NUTURING 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 BOTH THE 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. 7110417 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 1 161 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 FUCHS MIZRACHI SCHOOL 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 DR MARK KREINDEL 1.00 X X 0 0 0 AMY NEWMAN-SMITH 1.00 X X 0 0 0 ADAM WIEDER 1.00 X X 0 0 0 DR MARK AEDER 1.00 X 0 0 0 REBECCA BAR-SHAIN 1.00 X 0 0 0 DR SIDNEY BORISON 1.00 X 0 0 0 DONNA FELDMAN 1.00 X 0 0 0 DR DINA FIXLER 1.00 X 0 0 0 HERZL GINSBURG 1.00 X 0 0 0 DR ADENA KLINEMAN 1.00 X 0 0 0 RACHEL LAPP 1.00 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 BARRY KISLOWICZ 50.00 X 118100 0 31685 BINYAMIN BLAU 40.00 X 106441 0 48107 CHAGGAI RAVIV 45.00 X 134192 0 16415 PINCHOS HECHT 40.00 X 411498 0 37297 770231 0 133504 4 0 1 0 0 592550 143562 3324149 4060261 TUITION 611110 4777373 4777373 STATE OF OHIO REIMBURS 611110 245000 245000 5022373 260406 260406 219055 219055 13862 13862 13862 13862 49431 143562 65199 -15768 -15768 1620 587 1033 1033 OTHER 900099 100029 100029 100029 9661251 5122402 0 478588 1794195 1794195 903735 629443 250726 23566 3654043 2545007 1013754 95282 66380 46233 18416 1731 271735 189261 75388 7086 299943 208908 83214 7821 141338 141338 2078 2078 117871 117871 420441 379548 37955 2938 869527 869527 798696 718826 71883 7987 PROGRAMMATIC 498327 498327 BAD DEBT EXPENSE 200554 200554 STAFF DEVELOPMENT 113225 75714 37511 FOOD COSTS 25995 24955 1040 10178083 7110417 2921255 146411 151459 10708 2222594 36373 442328 479382 321694 227767 153380 140033 3305 27497 26967044 783847 24899996 26183197 186636 191463 27300902 29894506 55682294 57190926 755818 166730 305532 180059 24500000 24500000 2705511 2539946 18544 17694 2826248 2169683 31111653 29574112 X -2718923 -1251238 2840298 3405796 24449266 25462256 24570641 27616814 55682294 57190926 X -516832 3563005 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25436640 1012990 3282642 1432314 28299958 251908 24329498 1885455 1030221 25436640 370782 22558 -116432 25000 251908 0.00000 0.89900 0.10120 1 0 1592890 1592890 24157692 550979 23606713 1182157 227151 955006 34305 5717 28588 26183197 ASSETS HELD BY OTHERS 28169517 DEFERRED FINANCING COSTS 438706 EMPLOYEE ADVANCES 9325 ASSETS HELD FOR SALE 1000000 INTEREST RATE SWAP 276958 29894506 ACCRUED PENSION LIABILITY 1345061 ACCRUED PAYROLL AND TAXES 769727 ACCRUED INTEREST 54895 2169683 9661251 10178083 -516832 2835668 727337 3563005 3046173 10768510 2835668 65786 2901454 7867056 1794195 1794195 9661251 8449674 65786 65786 8383888 1794195 1794195 10178083 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. EFFECTIVE JANUARY 1, 2009, THE SCHOOL ADOPTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. THE SCHOOLS INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE SCHOOLS OPEN AUDIT PERIODS ARE 2008 THROUGH CURRENT. IN EVALUATING THE SCHOOLS 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, 2011 AND 2010. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP 1,113,891. CHANGE IN UNFUNDED PENSION LIABILITY 113,446. IMPAIRMENT LOSS WRITE-DOWN -500,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS 65,786. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION ON FINANCIAL STATEMENT 1,794,195. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS 65,786. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED WITH TUITION ON FINANCIAL STATEMENTS 1,794,195. 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 67505 63541 3964 13434 8217 4502 ANNUAL DINNER 125488 80021 45467 2154 17234 8584 11074 192993 143562 49431 15588 25451 8584 15576 65199 -15768 1 TUITION ASSISTANCE 179 1794195 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SCHOLARSHIP FUNDS AWARDED ARE NOT GIVEN DIRECTLY TO THE STUDENTS BUT RATHER REDUCES THE STUDENTS TUITION. X 1 1 X X 1 0 0 0 0 0 0 0 0 BINYAMIN BLAU 106441 0 0 0 0 0 1360 0 46747 0 154548 0 0 0 CHAGGAI RAVIV 134192 0 0 0 0 0 1714 0 14701 0 150607 0 0 0 PINCHOS HECHT 411498 0 0 0 0 0 0 0 37297 0 448795 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 24500000 2010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 AARON BAYER HELP PURCHASE HOME IN SCHOOL VICINITY X 40000 40000 0 1 1 BARRY KISLOWICZ HELP PURCHASE HOME IN SCHOOL VICINITY X 40000 10000 0 1 1 ESTEE FLEISCHMAN HELP PURCHASE HOME IN SCHOOL VICINITY X 40000 20000 0 1 1 RABBI AVERY JOEL HELP PURCHASE HOME IN SCHOOL VICINITY X 50000 50000 0 1 1 120000 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 GAINS ON INVESTMENTS: 2,835,668. UNREALIZED GAIN ON INTEREST RATE SWAP 1,113,891. CHANGE IN UNFUNDED PENSION LIABILITY 113,446. IMPAIRMENT LOSS WRITE-DOWN -500,000. TOTAL TO FORM 990, PART XI, LINE 5: 3,563,005. PART XII LINE 2C NO CHANGE FROM PRIOR YEAR