GROSS SCHECHTER DAY SCHOOL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
GROSS SCHECHTER DAY SCHOOL (EIN 34-1283907)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-14
IRS object ID
202611349349306516
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-14T12:31:33-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN331756852PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COHEN & CO ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1OFFICES LISTED ATAddressLine1Txt
CityWWWCOHENCOCOMCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44115ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341283907EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GROSS SCHECHTER DAY SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGROSBusinessNameControlTxt
Phone2167631400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line127601 FAIRMOUNT BLVDAddressLine1Txt
CityPEPPER PIKECityNm
State AbbreviationOHStateAbbreviationCd
ZIP44124ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVIRGINIA GALILIPersonNm
Person TitleHEAD OF SCHOOLPersonTitleTxt
Phone2167631400PhoneNum
Signature2026-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPARGAT SINGHPreparerPersonNm
PTINP02184330PTIN
Phone8002291099PhoneNum
Preparation2026-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVIRGINIA GALILIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line127601 FAIRMOUNT BLVDAddressLine1Txt
CityPEPPER PIKECityNm
State AbbreviationOHStateAbbreviationCd
ZIP44124ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,417,243GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.GROSSSCHECHTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1979FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionGROSS SCHECHTER DAY SCHOOL INSPIRES ITS STUDENTS TO LOVE LEARNING, BECOME THEIR BEST SELVES, AND EMBRACE JEWISH PRACTICE, VALUES, AND COMMUNITY IN A CHALLENGING AND ENCOURAGING ACADEMIC ENVIRONMENT.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee152TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,777,667PYContributionsGrantsAmt
CY Contributions Grants$2,554,585CYContributionsGrantsAmt
PY Program Service Revenue$3,688,780PYProgramServiceRevenueAmt
CY Program Service Revenue$3,725,626CYProgramServiceRevenueAmt
PY Investment Income$142,295PYInvestmentIncomeAmt
CY Investment Income$103,172CYInvestmentIncomeAmt
PY Other Revenue$32,733PYOtherRevenueAmt
CY Other Revenue$6,276CYOtherRevenueAmt
PY Total Revenue$5,641,475PYTotalRevenueAmt
CY Total Revenue$6,389,659CYTotalRevenueAmt
PY Grants And Similar Paid$778,182PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$498,219CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,814,590PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,989,316CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$285,881CYTotalFundraisingExpenseAmt
PY Other Expenses$1,652,445PYOtherExpensesAmt
CY Other Expenses$1,918,304CYOtherExpensesAmt
PY Total Expenses$6,245,217PYTotalExpensesAmt
CY Total Expenses$6,405,839CYTotalExpensesAmt
PY Revenues Less Expenses-$603,742PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$16,180CYRevenuesLessExpensesAmt
Total Assets BOY$7,410,166TotalAssetsBOYAmt
Total Assets EOY$8,141,882TotalAssetsEOYAmt
Total Liabilities BOY$1,590,854TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,818,538TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,819,312NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,323,344NetAssetsOrFundBalancesEOYAmt
MissionGROSS SCHECHTER DAY SCHOOL INSPIRES ITS STUDENTS TO LOVE LEARNING, BECOME THEIR BEST SELVES, AND EMBRACE JEWISH PRACTICE, VALUES, AND COMMUNITY IN A CHALLENGING AND ENCOURAGING ACADEMIC ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,075,563ExpenseAmt
Grant$498,219GrantAmt
Revenue$3,744,716RevenueAmt
DescGROSS SCHECHTER DAY SCHOOL'S ("THE SCHOOL") ACADEMIC PROGRAMS FOCUS ON PROVIDING A WELL-ROUNDED EDUCATION THAT PREPARES ITS STUDENTS FOR SUCCESS IN HIGH SCHOOL, COLLEGE, AND BEYOND. THE SCHOOL ALSO PROVIDES AFTER SCHOOL ACTIVITIES AND INFANT CARE. KEHILLAT SCHECHTER (OUR SCHECHTER COMMUNITY) IS MADE UP OF STUDENTS, PARENTS, ALUMNI, AND STAFF.Desc
Total Program Service Expenses$5,075,563TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee152EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONNIE HARTLEYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2167631400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line127601 FAIRMOUNT BLVDAddressLine1Txt
CityPEPPER PIKECityNm
State AbbreviationOHStateAbbreviationCd
ZIP44124ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
ERICA LAZZARO
PRESIDENT10.00Yes (X)Yes (X)$0$0$0
KAREN LEVINSKY
VICE PRESIDENT10.00Yes (X)Yes (X)$0$0$0
SARAH ZIMMERMAN
VICE PRESIDENT10.00Yes (X)Yes (X)$0$0$0
ARI MILGROM
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ROBERT FISHMAN
TREASURER10.00Yes (X)Yes (X)$0$0$0
BENJAMIN BROWN
ASSISTANT TREASURER10.00Yes (X)Yes (X)$0$0$0
KIMBERLY STEIN
SECRETARY5.00Yes (X)Yes (X)$0$0$0
ALISON POTASH
DIRECTOR1.00Yes (X)$0$0$0
AMANDA GORODESKI
DIRECTOR1.00Yes (X)$0$0$0
CATHERINE CATINO
DIRECTOR1.00Yes (X)$0$0$0
ELLIE FRIEDMAN
DIRECTOR1.00Yes (X)$0$0$0
ERIC ROSENBLATT
DIRECTOR1.00Yes (X)$0$0$0
JESSICA CHUPNICK
DIRECTOR1.00Yes (X)$0$0$0
MAYA ABRAMOV
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL LINDEN
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL MILGROM
DIRECTOR1.00Yes (X)$0$0$0
MICHELE CYDULKA-WEINSTEIN
DIRECTOR1.00Yes (X)$0$0$0
MITCHEL BALK
DIRECTOR1.00Yes (X)$0$0$0
PATTI BERNS
DIRECTOR1.00Yes (X)$0$0$0
SETH BROMBERG
DIRECTOR1.00Yes (X)$0$0$0
VIRGINIA GALILI
HEAD OF SCHOOL40.00Yes (X)$130,985$0$22,549
RANDY BOROFF
DIRECTOR OF ACADEMICS40.00$127,712$0$18,388Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$258,697TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$40,937TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$721,006FederatedCampaignsAmt
Fundraising$84,854FundraisingAmt
Government Grants$198,034GovernmentGrantsAmt
All Other Contributions$1,550,691AllOtherContributionsAmt
Total Contributions$2,554,585TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION REVENUE611600$3,391,837$3,391,837
SCHOOL ACTIVITIES611600$333,789$333,789
FieldValueIRS element (for citing)
Total Program Service Revenue$3,725,626TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$103,172TotalRevenueColumnAmt
Exclusion$103,172ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$14,770FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$84,854ContriRptFundraisingEventAmt
Fundraising Direct Expenses$27,584FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$12,814TotalRevenueColumnAmt
Exclusion-$12,814ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC REVENUEDesc
Business900099BusinessCd
Total Revenue Column$19,090TotalRevenueColumnAmt
Related Or Exempt Func Income$19,090RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$19,090OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,389,659TotalRevenueColumnAmt
Related Or Exempt Func Income$3,744,716RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$90,358ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$498,219TotalAmt
Program Services$498,219ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$203,902TotalAmt
Program Services$165,282ProgramServicesAmt
Management And General$28,248ManagementAndGeneralAmt
Fundraising$10,372FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,143,598TotalAmt
Program Services$2,548,188ProgramServicesAmt
Management And General$435,509ManagementAndGeneralAmt
Fundraising$159,901FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$183,279TotalAmt
Program Services$148,565ProgramServicesAmt
Management And General$25,391ManagementAndGeneralAmt
Fundraising$9,323FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$218,853TotalAmt
Program Services$177,402ProgramServicesAmt
Management And General$30,320ManagementAndGeneralAmt
Fundraising$11,131FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$239,684TotalAmt
Program Services$196,078ProgramServicesAmt
Management And General$29,500ManagementAndGeneralAmt
Fundraising$14,106FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,317TotalAmt
Program Services$10,438ProgramServicesAmt
Management And General$17,384ManagementAndGeneralAmt
Fundraising$1,495FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$309,209TotalAmt
Program Services$110,092ProgramServicesAmt
Management And General$183,347ManagementAndGeneralAmt
Fundraising$15,770FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$13,369TotalAmt
Program Services$4,760ProgramServicesAmt
Management And General$7,927ManagementAndGeneralAmt
Fundraising$682FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$266,714TotalAmt
Program Services$98,815ProgramServicesAmt
Management And General$146,424ManagementAndGeneralAmt
Fundraising$21,475FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$372,691TotalAmt
Program Services$316,037ProgramServicesAmt
Management And General$49,380ManagementAndGeneralAmt
Fundraising$7,274FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,614TotalAmt
Program Services$965ProgramServicesAmt
Management And General$7,065ManagementAndGeneralAmt
Fundraising$1,584FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$47,427TotalAmt
Program Services$4,760ProgramServicesAmt
Management And General$34,854ManagementAndGeneralAmt
Fundraising$7,813FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$342TotalAmt
Management And General$342ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$346,267TotalAmt
Program Services$311,641ProgramServicesAmt
Management And General$27,701ManagementAndGeneralAmt
Fundraising$6,925FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
SCHOOL ACTIVITIES$229,591$224,744$122$4,725
FOOD$183,588$174,730$5,315$3,543
BAD DEBT$64,385$64,385
SCHECHTER PARENT ASSOCI$28,025$18,679$2,510$6,836

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,765TotalAmt
Program Services$1,783ProgramServicesAmt
Management And General$13,056ManagementAndGeneralAmt
Fundraising$2,926FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,405,839TotalAmt
Program Services$5,075,563ProgramServicesAmt
Management And General$1,044,395ManagementAndGeneralAmt
Fundraising$285,881FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$275BOYAmt
EOY$275EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$15,620BOYAmt
EOY$33,789EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$204,613BOYAmt
EOY$793,262EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$385,661BOYAmt
EOY$389,417EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$13,264BOYAmt
EOY$13,544EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,021,094LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,869,419LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,184,056BOYAmt
EOY$2,151,675EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$3,156,679BOYAmt
EOY$3,304,426EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,449,998BOYAmt
EOY$1,455,494EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,410,166BOYAmt
EOY$8,141,882EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,200,688BOYAmt
EOY$1,123,633EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$262,985BOYAmt
EOY$179,688EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$127,181BOYAmt
EOY$515,217EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,590,854BOYAmt
EOY$1,818,538EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,084,022BOYAmt
EOY$1,831,718EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,735,290BOYAmt
EOY$4,491,626EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,819,312BOYAmt
EOY$6,323,344EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,410,166BOYAmt
EOY$8,141,882EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$16,180ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$295,046NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$225,166OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$356,082BeginningYearBalanceAmt
Investment Earnings Or Losses$39,535InvestmentEarningsOrLossesAmt
Other Expenditures$9,381OtherExpendituresAmt
End Year Balance$386,236EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$325,275BeginningYearBalanceAmt
Investment Earnings Or Losses$39,889InvestmentEarningsOrLossesAmt
Other Expenditures$9,082OtherExpendituresAmt
End Year Balance$356,082EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$301,102BeginningYearBalanceAmt
Investment Earnings Or Losses$32,449InvestmentEarningsOrLossesAmt
Other Expenditures$8,276OtherExpendituresAmt
End Year Balance$325,275EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$338,419BeginningYearBalanceAmt
Investment Earnings Or Losses-$21,093InvestmentEarningsOrLossesAmt
Other Expenditures$16,224OtherExpendituresAmt
End Year Balance$301,102EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$265,428BeginningYearBalanceAmt
Investment Earnings Or Losses$80,366InvestmentEarningsOrLossesAmt
Other Expenditures$7,375OtherExpendituresAmt
End Year Balance$338,419EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.57600BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.24030PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.18370TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,935,837OtherCostOrOtherBasisAmt
Depreciation$5,188,003DepreciationAmt
Book Value$1,747,834BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,526OtherCostOrOtherBasisAmt
Depreciation$7,162DepreciationAmt
Book Value$9,364BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$949,472OtherCostOrOtherBasisAmt
Depreciation$750,570DepreciationAmt
Book Value$198,902BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,119,259OtherCostOrOtherBasisAmt
Depreciation$923,684DepreciationAmt
Book Value$195,575BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,151,675TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
ISRAEL BONDS$40,000F
INVESTMENT FUND$3,123,404F
ALTERNATIVE PROGRAM$141,022F
FieldValueIRS element (for citing)
Total Book Value Securities$3,304,426TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescENDOWMENT HELD BY JFCDesc
Book Value$1,455,494BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,455,494TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,219,566TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$295,046NetUnrealizedGainsInvstAmt
Other Revenue$33,080OtherRevenueAmt
Revenue Not Reported$328,126RevenueNotReportedAmt
Revenue Subtotal$5,891,440RevenueSubtotalAmt
Other Revenues Not Included$498,219OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$498,219RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,389,659TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,935,204TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$27,584OtherExpensesIncludedAmt
Expenses Not Reported$27,584ExpensesNotReportedAmt
Expenses Subtotal$5,907,620ExpensesSubtotalAmt
Other Expenses Not Included$498,219OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$498,219ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,405,839TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE MOST SIGNIFICANT PURPOSE OF THE ENDOWMENT IS TUITION AND SUPPORT. STAFF DEVELOPMENT, STRATEGIC PLANNING, AND EDUCATIONAL PROGRAM DEVELOPMENT ARE ADDITIONAL PURPOSES.
PART X, LINE 2:GROSS SCHECHTER DAY SCHOOL (THE SCHOOL) IS A NONPROFIT ORGANIZATION TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE SCHOOL'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE SCHOOL'S ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES, AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOMES TAXES AS OF JUNE 30, 2025. MANAGEMENT HAS ALSO ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE SCHOOL AND THEREFORE NO TAX IS TO BE RECOGNIZED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN VALUE OF FUNDS HELD BY OTHERS 5,496. FUNDRAISING EXPENSE NETTED WITH REVENUE 27,584.
PART XI, LINE 4B - OTHER ADJUSTMENTS:STUDENT AID NETTED AGAINST REVENUE 498,219.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EXPENSE NETTED WITH REVENUE 27,584.
PART XII, LINE 4B - OTHER ADJUSTMENTS:STUDENT AID NETTED AGAINST REVENUE 498,219.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3GROSS SCHECHTER DAY SCHOOL PUBLICIZES ITS NON DISCRIMINATORY POLICY ON ITS WEBSITE WWW.GROSSSCHECHTER.ORG, ON ITS FACEBOOK PAGE, ON ALL PAMPHLETS OR BROCHURES DISTRIBUTED FOR RECRUITMENT, AND ON ITS APPLICATIONS FOR ENROLLMENT.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVED $63,827 FROM THE STATE OF OHIO DEPARTMENT OF EDUCATION FOR THE NONPUBLIC ADMINISTRATIVE REIMBURSEMENT PROGRAM.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1IGNITE THE NIGHTEvent1Nm
Gross Receipts Event1$99,624GrossReceiptsEvent1Amt
Charitable Contri Event1$84,854CharitableContriEvent1Amt
Gross Revenue Event1$14,770GrossRevenueEvent1Amt
Rent Facility Costs Event1$6,085RentFacilityCostsEvent1Amt
Food And Beverage Event1$419FoodAndBeverageEvent1Amt
Entertainment Event1$18,110EntertainmentEvent1Amt
Other Direct Expenses Event1$2,970OtherDirectExpensesEvent1Amt
Gross Receipts Total$99,624GrossReceiptsTotalAmt
Charitable Contributions Tot$84,854CharitableContributionsTotAmt
Gross Revenue Total Events$14,770GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$6,085RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$419FoodAndBeverageTotalEventsAmt
Entertainment Total Events$18,110EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$2,970OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$27,584DirectExpenseSummaryEventsAmt
Net Income Summary-$12,814NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeGROSS SCHECHTER SCHOLARSHIP FOR STUDENTSGrantTypeTxt
Recipient101RecipientCnt
Cash Grant$498,219CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGROSS SCHECHTER DAY SCHOOL (THE SCHOOL) IS A PRIVATE SCHOOL FOR PRE-KINDERGARTEN THROUGH EIGHTH GRADE LOCATED IN PEPPER PIKE, OHIO. THE SCHOOL RECEIVES AN ALLOCATION FROM THE ANNUAL CAMPAIGN OF THE JEWISH FEDERATION OF CLEVELAND (THE FEDERATION) AND FOLLOWS CERTAIN GUIDELINES ESTABLISHED BY THE FEDERATION. THE FEDERATION DOES NOT PUT A RESTRICTED USE ON THE ALLOCATION. IT IS FOR GENERAL OPERATING PURPOSES AND NOT TIED TO PROVIDE TUITION ASSISTANCE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonVIRGINIA GALILIPersonNm
TitleHEAD OF SCHOOLTitleTxt
Base Compensation Filing Org$130,985BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$21,600DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$949NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$153,534TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY COHEN & CO ADVISORY, AN INDEPENDENT ACCOUNTING FIRM, AND IS REVIEWED BY GROSS SCHECHTER DAY SCHOOL STAFF. THE FORM 990 IS THEN DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO BEING SIGNED BY THE BOARD PRESIDENT AND FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF DIRECTORS. IN ADDITION, ANY NEW KEY INDIVIDUALS ARE PROVIDED WITH A COPY OF THE POLICY UPON COMMENCEMENT OF HIS OR HER SERVICE. AT THE BEGINNING OF EACH SCHOOL YEAR, QUESTIONNAIRES ARE DISTRIBUTED TO EACH MEMBER OF THE BOARD TO COMPLETE REGARDING POTENTIAL CONFLICTS OF INTEREST. A STAFF MEMBER THEN REVIEWS THE FORMS FOR POSSIBLE CONFLICTS. BOARD MEMBERS RECUSE THEMSELVES IF A CONFLICT EXISTS.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION COMMITTEE, COMPRISED OF BOARD MEMBERS, MEETS ANNUALLY TO DISCUSS THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL. COMPARABILITY DATA, SUCH AS COMPENSATION FOR THE SAME POSITION AT THE OTHER RELIGIOUS SCHOOLS, IS CONSIDERED. THE COMMITTEE KEEPS CONFIDENTIAL MINUTES OF THE MEETING. A COMMITTEE IS FORMED TO INTERVIEW POSSIBLE CANDIDATES FOR THE HEAD OF SCHOOL POSITION. THE COMMITTEE THEN DOES RESEARCH ON SIMILAR SCHOOLS FOR SALARY COMPARISON. THEY PREPARE A CONTRACT FOR THE NEW HIRE, COMPLETE WITH A GRADUATED COMPENSATION SCALE. THE BOARD/COMMITTEE APPROVES THE COMPENSATION AND THE CONTRACT.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, VARIOUS POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST THROUGH THE FRONT OFFICE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH BY IRC SECTION 6104(D).
FORM 990, PART XI, LINE 9:CHANGE IN VALUE OF FUNDS HELD BY OTHERS 5,496. UNFUNDED PENSION PLAN 219,670.
FORM 990, PART XII, LINE 2C:NO CHANGE FROM PRIOR YEAR.

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