2026-04-30T16:30:59-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2024-07-01 954381008 MILKEN COMMUNITY SCHOOL MILK 3104403500 15800 ZELDINS WAY LOS ANGELES CA 90049 TARRYN BRESKAL CFOO 3104403500 2026-04-18 1 1 LISA N RYSSEL CPA P00643670 7147955370 2026-04-18 2024 2025-03-06 01:10:19Z TARRYN BRESKAL 15800 ZELDINS WAY LOS ANGELES CA 90049 98427958 0 X WWW.MILKENSCHOOL.ORG X 1991 CA TO OPERATE A SCHOOL TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND STANDARD SUBJECTS. 29 29 274 80 0 0 21597281 42597973 42016009 47433537 388263 -907402 829741 207292 64831294 89331400 7081958 8299871 0 0 27861787 28794701 0 0 2196481 16801139 23305210 51744884 60399782 13086410 28931618 151445996 182013442 84461549 87444997 66984447 94568445 TO OPERATE A SCHOOL TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND STANDARD SUBJECTS. 0 0 43684782 8299871 47433537 AS A GRADE 6-12 INDEPENDENT COLLEGE-PREPARATORY INSTITUTION SERVICING 779 STUDENTS, MILKEN COMMUNITY SCHOOL IS A PLACE OF RIGOROUS ACADEMICPREPARATION AND INTELLECTUAL INQUIRY.IT IS ALSO A PLACE OF PROFOUND ANDTRANSFORMATIVE EXPERIENCES WITH LEARNING, SPIRITUAL PRACTICE, ANDETHICAL PRACTICE AT THE FOUNDATION OF THOSE EXPERIENCES. MILKEN'S COREPROGRAMS DRIVE A DEMANDING AND FULFILLING ACADEMIC CURRICULUM. OURSPECIALIZED INSTITUTES AND CENTERS, RANGING FROM ARCHITECTURE ANDDESIGN TO SCIENCE AND TECHNOLOGY AND ADVANCED JEWISH STUDIES, INCONCERT WITH ADVANCED PLACEMENT COURSES AND A FULL ARRAY OF PERFORMINGARTS, VISUAL ARTS, AND LANGUAGE ELECTIVES, PROVIDE OUR STUDENTS WITHTHE FINEST PRIVATE, INDEPENDENT SCHOOL EXPERIENCES INFUSED WITH THEBEST OF JEWISH EDUCATION. 43684782 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 113 0 1 274 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X TARRYN BRESKAL 3104403573 15800 ZELDINS WAY LOS ANGELES CA 90025 SARAH SHULKIND HEAD OF SCHOOL 40.00 X 608742 0 269440 TARRYN BRESKAL CHIEF FINANCIAL & OPERATIONS OFFICER 40.00 X 248698 0 101974 DANIEL SPIEGEL ASSOC. HOS FOR EXTERNAL RELATIONS 40.00 X 252971 0 50989 LIMOR DANKNER ASSOC. HOS FOR ACADEMIC AFFAIRS 40.00 X 255124 0 51192 CHRISTOPHER SCARLATA DIVISION 9/10 HEAD 40.00 X 200290 0 59272 BEAU E LINDSAY DIVISION 11/12 HEAD 40.00 X 184348 0 92109 ROSS MANKUTA DIRECTOR OF ALUMNI RELATIONS & ADVANCEMENT 40.00 X 179375 0 19320 LEIGH FAUBER DIVISION 6/7/8 HEAD 40.00 X 179082 0 112910 LINDY KADOURI DIRECTOR OF ADMISSIONS & ENROLLMENT MGMT. 40.00 X 164411 0 127545 RICHARD SANDLER CHAIR 1.00 X X 0 0 0 ANTON SCHIFF VICE-CHAIR 1.00 X X 0 0 0 LEON JANKS TREASURER 1.00 X X 0 0 0 RENEE WOLF SECRETARY 1.00 X X 0 0 0 LISE APPLEBAUM TRUSTEE/PAST CHAIR 1.00 X 0 0 0 REVYTAL BARLAVA TRUSTEE 1.00 X 0 0 0 SUSAN BLOCH KAY TRUSTEE 1.00 X 0 0 0 ADAM CHESNOFF TRUSTEE 1.00 X 0 0 0 JAKE DAVIDSON TRUSTEE 1.00 X 0 0 0 SHAHIN DARDASHTY TRUSTEE 1.00 X 0 0 0 LENNY DUNN TRUSTEE 1.00 X 0 0 0 RABBI ED FEINSTEIN TRUSTEE 1.00 X 0 0 0 LAURYN HARRIS TRUSTEE 1.00 X 0 0 0 ANDREI IANCU TRUSTEE 1.00 X 0 0 0 NAHUM LAINER TRUSTEE 1.00 X 0 0 0 JANINE WINKLER LOWY TRUSTEE 1.00 X 0 0 0 MARCIA MANKOFF TRUSTEE 1.00 X 0 0 0 LOWELL MILKEN TRUSTEE 1.00 X 0 0 0 AMIR OHEBSION TRUSTEE 1.00 X 0 0 0 NURIT ROBIN TRUSTEE 1.00 X 0 0 0 SAUL SMITH TRUSTEE 1.00 X 0 0 0 MICHAEL SOROUDI TRUSTEE 1.00 X 0 0 0 KEITH WASSERMAN TRUSTEE 1.00 X 0 0 0 LORI WOLF TRUSTEE 1.00 X 0 0 0 RABBI DAVID WOZNICA TRUSTEE 1.00 X 0 0 0 MORY BARAK TRUSTEE (AS OF 9/2024) 1.00 X 0 0 0 DANA HOLLINGER TRUSTEE (AS OF 11/2024) 1.00 X 0 0 0 JONATHAN ANSCHELL TRUSTEE (AS OF 11/2024) 1.00 X 0 0 0 FANNY MARCUS TRUSTEE (AS OF 11/2024) 1.00 X 0 0 0 SEAN RAD TRUSTEE (UNTIL 5/2025) 1.00 X 0 0 0 2273041 0 884751 61 0 1 0 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 TRANSPORTATION 1140486 PROFESSIONAL SECURITY CONSULTANTS 11454 SAN VICENTE BL LOS ANGELES CA 90049 SECURITY 1094445 AUTHENTIC ISRAEL 5185 MACARTHUR BLVD NW 640 WASHINGTON DC 20016 TIFERET PROGRAMS 624885 AEGIS SECURITY & INVESTIGATIONS INC 10866 WASHINGTON BLVD SUITE 309 CULVER CITY CA 90232 SECURITY 436244 ARMBRUSTER GOLDSMITH & DELVAC LLP 12100 WILSHIRE BOULEVARD - STE 1600 LOS ANGELES CA 90025 LEGAL SERVICES 273434 18 42597973 1090529 42597973 TUITION AND FEES 611600 43908194 43908194 AUXILIARY ACTIVITIES 611710 2967229 2967229 BUS REVENUE 611710 383670 383670 OTHER PROGRAM REVENUE 611710 174444 174444 47433537 253907 253907 309482 167202 142280 142280 142280 7002221 7001544 1161986 677 -1161986 -1161309 -1161309 821525 765826 55699 55699 ALL OTHER REVENUE 900099 9313 9313 9313 89331400 47433537 0 -700110 8299871 8299871 1835673 1007693 827980 20471427 17422789 2559656 488982 760880 555817 171447 33616 3972218 2732641 1178970 60607 1754503 1226717 449078 78708 396202 396202 49050 49050 63092 63092 1176765 615872 473672 87221 129895 41115 88780 644572 513317 113224 18031 138451 85656 50848 1947 2784410 1660140 1086539 37731 1748621 1748621 226099 226099 2539131 2539131 4174299 3673383 417430 83486 964614 627369 328705 8540 CURRICULUM 3648070 3648070 REPAIRS AND MAINTENANCE 1369891 587948 768581 13362 STUDENT ACTIVITIES 1309703 1174234 135469 0 TAXES, PERMITS & LICENS 585640 585640 1356705 593744 306691 456270 60399782 43684782 14518519 2196481 1866021 3441583 601568 23993 6883717 28647841 103468 112722 672363 262336 142977116 47553873 97826427 95423243 13324806 22238022 6147088 6813206 24020538 25050496 151445996 182013442 2551753 3149965 13175648 14621433 40000000 40000000 4785626 4658753 23948522 25014846 84461549 87444997 X 57467240 53855003 9517207 40713442 66984447 94568445 151445996 182013442 X 28931618 1406813 -2754433 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11700568 14162 1187345 617202 12284873 13893251 65281 1526207 3784171 11700568 9702346 3546851 1051646 407592 13893251 9580463 1784705 -1232054 430768 9702346 8274414 19851 1794060 507862 9580463 0.60824 0.33770 0.05406 0 0 6005660 6005660 128414628 41310901 87103727 136906 83665 53241 5853157 5702766 150391 2566765 456541 2110224 95423243 CONTRACTUAL TUITION AND FEES RECEIVABLE 24398662 FINANCE LEASE RIGHT-OF-USE ASSETS, NET 651834 25050496 CONTRACTUAL UNEARNED TUITION AND FEES 24398662 FINANCE LEASE LIABILITIES 616184 25014846 X 80553845 1406813 -2754433 -1347620 81901465 63092 7366843 7429935 89331400 52969847 933028 933028 52036819 63092 8299871 8362963 60399782 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO FUND SCHOLARSHIPS AND VARIOUS EDUCATIONAL PROGRAMS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER THE PROVISIONS OF SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSSES ON UNCOLLECTIBLE PLEDGES -1,241,066. PRESENT VALUE DISCOUNT ON PLEDGES -1,513,367. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINANCIAL AID 8,299,871. COST OF GOODS SOLD -765,826. RENTAL EXPENSES -167,202. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 765,826. RENTAL EXPENSES 167,202. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND FINACIAL AID 8,299,871. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 MILKEN COMMUNITY SCHOOL PROVIDES A NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS AT THE BOTTOM OF ITS WEBSITE LANDING PAGE AT ALL TIMES. 1 SCHOLARSHIPS AND FINANCIAL AID 278 8299871 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: MILKEN PROVIDES FINANCIAL AID BASED ON EACH FAMILY'S DEMONSTRATED NEED, WITHOUT REGARD TO RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, OR GENDER. MILKEN USES THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS (NAIS) STUDENT AND SCHOOL SERVICES ONLINE FINANCIAL AID SYSTEM TO EVALUATE FAMILY APPLICATIONS FOR NEED-BASED SCHOLARSHIP AWARDS FOR STUDENTS, BASED ON SELF-REPORTED INCOME AND EXPENSES CORROBORATED BY TAX RETURNS AND OTHER AVAILABLE DOCUMENTS. MILKEN ADHERES TO NAIS'S PRINCIPLES OF GOOD PRACTICE FOR FINANCIAL AID ADMINISTRATION. ALL FAMILY-PROVIDED DOCUMENTS AND DATA ARE COLLECTED AND STORED BY NAIS. MILKEN PROVIDES TUITION GRANTS IN RARE CIRCUMSTANCES TO CERTAIN PROFESSIONAL GROUPS, INCLUDING ISRAELI EMBASSY EMPLOYEES AND LEGACY PROFESSIONALS. THIS IS AT THE DISCRETION OF THE HEAD OF THE SCHOOL. MILKEN PROVIDES A 50% GRANT TO MEMBERS OF CLERGY FROM JEWISH RELIGIOUS ORGANIZATIONS. X 1 0 X X X 0 0 0 0 0 0 0 1 0 SARAH SHULKIND HEAD OF SCHOOL 497642 0 65000 0 46100 0 40250 0 229190 0 878182 0 0 0 TARRYN BRESKAL CHIEF FINANCIAL & OPERATIONS OFFICER 248698 0 0 0 0 0 12804 0 89170 0 350672 0 0 0 DANIEL SPIEGEL ASSOC. HOS FOR EXTERNAL RELATIONS 252971 0 0 0 0 0 12875 0 38114 0 303960 0 0 0 LIMOR DANKNER ASSOC. HOS FOR ACADEMIC AFFAIRS 255124 0 0 0 0 0 13065 0 38127 0 306316 0 0 0 CHRISTOPHER SCARLATA DIVISION 9/10 HEAD 200290 0 0 0 0 0 7800 0 51472 0 259562 0 0 0 BEAU E LINDSAY DIVISION 11/12 HEAD 184348 0 0 0 0 0 9425 0 82684 0 276457 0 0 0 ROSS MANKUTA DIRECTOR OF ALUMNI RELATIONS & ADVAN 179375 0 0 0 0 0 9036 0 10284 0 198695 0 0 0 LEIGH FAUBER DIVISION 6/7/8 HEAD 179082 0 0 0 0 0 9146 0 103764 0 291992 0 0 0 LINDY KADOURI DIRECTOR OF ADMISSIONS & ENROLLMENT 164411 0 0 0 0 0 8623 0 118922 0 291956 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECEIVED A TAXABLE HOUSING ALLOWANCE OF $42,500 AND A TAXABLE CAR ALLOWANCE OF $3,600 IN CALENDAR YEAR 20204, THE AMOUNTS WERE INCLUDED IN HER 2024 FORM W2 AND REPORTED ON SCH J, PART II, COLUMN B (III). PART I, LINE 7 THE HEAD OF SCHOOL IS ELIGIBLE TO RECEIVE A DISCRETIONARY BONUS AFTER THE END OF THE 2025 CONTRACT YEAR IN AN AMOUNT OF UP TO $70,000 AT THE SOLE AND ABSOLUTE DISCRETION OF THE BOARD. IN ADDITION, FOR THE THIRD YEAR OF THE TERM ONLY, (2025) DR. SHULKIND SHALL BE ELIGIBLE FOR A ONE-TIME ADDITIONAL DISCRETIONARY BONUS IN AN AMOUNT OF UP TO SEVENTY THOUSAND DOLLARS ($70,000) ("ADDITIONAL BONUS")CONDITIONAL UPON THE SCHOOL BEING NO LONGER DEPENDENT ON ANY SUPPORTER TO GUARANTEE OR OTHERWISE BE RESPONSIBLE FOR ANY OBLIGATIONS OF THE SCHOOL TO ANY FINANCIAL INSTITUTIONS. IN ANY EVENT, THE ADDITIONAL BONUS SHALL BE AT THE SOLE AND ABSOLUTE DISCRETION OF THE BOARD. X 9 1090529 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF DONORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A THE BYLAWS OF THE ORGANIZATION PROVIDE FOR AN EXECUTIVE COMMITTEE, COMPRISED OF THE OFFICERS, THE IMMEDIATE PAST CHAIR OF THE BOARD, THE CHAIRS OF THE FINANCE COMMITTEE AND COMMITTEE ON TRUSTEES, AND ADDITIONAL BOARD TRUSTEES DESIGNATED BY THE CHAIR OF THE BOARD UP TO A MAXIMUM OF ELEVEN MEMBERS. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE BOARD TRUSTEES. THE EXECUTIVE COMMITTEE HAS THE POWER TO TAKE ALL ACTIONS AND TRANSACT ALL BUSINESS OF THE BOARD ONLY DURING THE PERIOD BETWEEN MEETINGS OF THE BOARD WHEN IMMEDIATE ACTION IS REQUIRED. ANY SUCH ACTION TAKEN BY THE EXECUTIVE COMMITTEE IS REPORTED AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARATION AND REVIEW PROCESS FOR THE FORM 990 FOR THE YEAR ENDED JUNE 30, 2025 INCLUDED A NUMBER OF DISCUSSIONS BETWEEN THE SCHOOL'S INTERNAL FINANCE STAFF AND THE PUBLIC ACCOUNTING FIRM ENGAGED TO PREPARE THE FORM 990 TO REVIEW THE SCHOOL'S ACTIVITIES AND OPERATIONS. IN CONJUNCTION WITH THE INFORMATION OBTAINED THROUGH THE FINANCIAL AUDIT PROCESS AND ADDITIONAL WRITTEN INQUIRIES SPECIFIC TO THE EXEMPT ORGANIZATION RETURNS, INFORMATION OBTAINED THROUGH THESE DISCUSSIONS WAS USED TO ENSURE THAT THE RETURNS PROVIDE AN ACCURATE AND TRANSPARENT SUMMARY OF THE SCHOOL'S ACTIVITIES FOR THE YEAR. ONCE THE PREPARATION PROCESS WAS COMPLETED, DRAFT RETURNS WERE PROVIDED TO THE CHIEF FINANCIAL AND OPERATING OFFICER, AND THE CONTROLLER. ALL CHANGES REQUIRED AS A RESULT OF THAT REVIEW WERE MADE AND FINAL RETURNS WERE PRODUCED. THE BOARD'S AUDIT AND FINANCE COMMITTEE REVIEWED THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD TRUSTEES, OFFICERS AND KEY EMPLOYEES. EACH TRUSTEE, OFFICER AND KEY EMPLOYEE IS REQUIRED TO COMPLETE AN ANNUAL ACKNOWLEDGEMENT AND DISCLOSURE FORM AT LEAST ONCE A YEAR, AND HAS AN ONGOING DUTY TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE. THE BOARD REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST BY EVALUATING ALL MATERIAL FACTS RELEVANT TO THE TRANSACTION OR ARRANGEMENT AT ISSUE. IF THE BOARD DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THE BOARD FOLLOWS SPECIFIED PROCEDURES TO DETERMINE WHETHER THE ORGANIZATION MAY ENTER INTO THE TRANSACTION OR ARRANGEMENT AT ISSUE. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT COMMITTEE PERFORMS MARKET TESTS USING SURVEY DATA FROM NAIS AND CAL-ISBOA FOR SIMILAR POSITIONS BEFORE OFFERING A SALARY. THE COMMITTEE ALSO TAKES INTO ACCOUNT DATA FROM SIMILAR SIZED INSTITUTIONS IN MAJOR URBAN AREAS AND COMPARES THE DATA WITH CALIFORNIA AND LOCAL MARKETS. THE DELIBERATION PROCESS IS SUBSTANTIATED CONTEMPORANEOUSLY. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THESE DOCUMENTS ARE NOT REQUIRED BY FEDERAL OR STATE LAW TO BE MADE AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9: LOSSES ON UNCOLLECTIBLE PLEDGES -1,241,066. PRESENT VALUE DISCOUNT ON PLEDGES -1,513,367. FORM 990, PART XII, LINE 2C: THE ORGANIZATION CHANGED ITS ACCOUNTANT DURING THE TAX YEAR.