2011-05-16T13:05:34-05:00 2010-06-30 BLACKMAN KALLICK LLP 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2009-07-01 364437180 CHICAGO JEWISH DAY SCHOOL CORP CHIC 7732712700 5959 NORTH SHERIDAN ROAD CHICAGO IL 60660 Judy Finkelstein Taff 7732712700 2011-05-12 1 LU ANN TRAPP 3122071040 2011-05-12 2009 2016-02-24 21:20:13Z Judy Finkelstein Taff 5959 NORTH SHERIDAN ROAD CHICAGO IL 60660 2767421 0 X www.chicagojewishdayschool.org X 2001 IL EDUCATION - OPERATION OF A PAROCHIAL GRAMMAR SCHOOL. 17 14 60 25 0 0 539371 820903 1587717 1943698 3853 530 3889 2290 2134830 2767421 265550 378350 0 1393255 1470995 54000 67230 125096 638808 618579 2351613 2535154 -216783 232267 454372 761373 371472 385506 82900 375867 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 2107855 378350 1943698 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 AND 6TH GRADE. 2107855 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 60 1 0 0 0 0 0 0 0 0 0 17 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 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 Jay Goodgold 10.00 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 Ellen Cannon 2.00 X 0 0 0 Daniel Gottlieb 5.00 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 Neera Kaufman 5.00 X 0 0 0 Adam Levine 5.00 X 0 0 0 Ann Luban 2.00 X X 0 0 0 Robert Mednick 2.00 X 0 0 0 Michele Sackheim-Wein 2.00 X 0 0 0 Rebecca Schorsch 5.00 X 0 0 0 David Stone 2.00 X 0 0 0 judy finkelstein taff 60.00 X 136082 0 5404 136082 0 5404 1 0 0 0 0 62143 758760 589 820903 tuition 611600 1940388 1940388 application fee 611600 3310 3310 1943698 530 530 miscellaneous 900099 2290 2290 2290 2767421 1943698 0 2820 378350 378350 141486 70743 42446 28297 1129769 1129769 6804 6804 104018 104018 88918 88918 4552 4552 16873 16873 67230 67230 31119 31119 18449 18449 13512 13512 3546 3546 234878 211390 23488 13234 13234 18130 18130 20287 20287 clASSROOM curriculm and 87446 87446 MISCELLANEOUS EXPENSE 76708 7500 69208 DEVELOPMENT EXPENSE 29569 29569 CLASSROOM MEALS 9683 9683 ARCHITECTURE 6183 6183 34410 34410 2535154 2107855 302203 125096 307767 445822 52146 253859 3100 9623 10453 200932 149693 81736 51239 454372 761373 69672 44982 301800 340524 371472 385506 X -173173 -108483 256073 484350 82900 375867 454372 761373 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 109216 109216 0 91716 40477 51239 51239 2767421 2535154 232267 60700 60700 292967 2767421 0 2767421 0 2767421 2535154 0 2535154 0 2535154 Part X: Description of Uncertain Tax Positions Under FIN 48: 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 2007. 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. 1 1 1 the organization published its racially nondiscriminatory policy in a community newspaper during the period of solicitation of students. 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 X X X X 1 GIVING TREE ASSOCIATES FUNDRAISING CONSULTANT 0 0 67230 -67230 67230 -67230 IL 1 FINANCIAL AID 47 378350 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 FIN. ASSIST. Amount $ 43500. X 1 6090 PUBLISHED MKT. VALUE 0 0 0 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 CONFERENCE CALL IS SCHEDULED FOR THE CPA FIRM, ORGANIZATION MANAGEMENT, AND THE DESIGNATED COMMITTEE TO DISCUSS THE 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. Form 990, Part VI, Section B, line 12 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. HOWEVER, THE ORGANIZATION DOES NOT CURRENTLY HAVE PROCEDURES IN PLACE TO MONITOR AND ENFORCE THE POLICY. THE ORGANIZATION IS IN THE PROCESS OF UPDATING THE CONFLICT OF INTEREST PROCESS TO INCORPORATE PERIODIC MONITORING AND ENFORCEMENT. 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. FORM 990, SCHEDULE L - GRANTS OR ASSISTANCE BENEFITING INTERESTED PERSONS FINANCIAL ASSISTANCE 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. FORM 990, PART VI, SECTION B POLICIES THE ORGANIZATION IS IN THE PROCESS OF REVIEWING ITS POLICIES AND PROCEDURES AND PLANS ON IMPLEMENTING ADDITIONAL POLICIES INCLUDING 1. MONITORING OF CONFLICT OF INTEREST DISCLOSURES, 2. WRITTEN WHISTLE BLOWER POLICY, 3. WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY, AND 4. IMPROVED COMPENSATION REVIEW PROCEDURES FOR EXECUTIVE LEVEL POSITIONS.