2026-04-30T18:01:36+00:00 2025-06-30 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-07-01 591606514 THE HEBREW DAY SCHOOL OF BROWARD COUNTY HEBR 9545836100 5810 SOUTH PINE ISLAND ROAD DAVIE FL 33328 DENA DECKER CFO 2026-04-30 true CHRISTINA PATTEN P01972759 2128858000 2026-04-27 2024 2025-03-06 01:10:19Z THE DAVID POSNACK JEWISH DAY SCHOOL DR RICHARD CUENCA 5810 SOUTH PINE ISLAND ROAD DAVIE FL 33328 31433557 false X WWW.POSNACKSCHOOL.ORG X 1975 FL TO PROVIDE THE HIGHEST QUALITY EDUCATION IN A JEWISH ENVIRONMENT WHERE STUDENTS WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY, AND SOCIALLY. 10 10 194 50 0 1868576 2857475 24939771 27333840 599362 750054 90034 104588 27497743 31045957 420575 514874 0 0 14027757 15247181 0 0 633080 9428530 10174942 23876862 25936997 3620881 5108960 41090713 45264762 16526690 15868569 24564023 29396193 TO PROVIDE THE HIGHEST QUALITY OF EDUCATION IN A JEWISH ENVIRONMENT IN WHICH THE STUDENTS WILL DEVELOP IN A POSITIVE MANNER SPIRITUALLY, PHYSICALLY, INTELLECTUALLY, EMOTIONALLY, AND SOCIALLY. false false 22240598 514874 27333840 EDUCATION - NONPROFIT EDUCATIONAL INSTITUTION PROVIDING DUAL PROGRAMS (BOTH GENERAL AND JUDAIC STUDIES) TO CHILDREN FROM KINDERGARTEN THROUGH HIGH SCHOOL. 22240598 true true false false false false false false false true true false false false true true false true true false false false false false true false false false true true false false false false false false false false false false false false false false true false false false false false true 23 0 true 194 true false false false false false true true false false false false false false X 10 10 false false false false false false false true true false false false false true true true false true false false false false FL X DENA DECKER 9545836100 5801 SOUTH PINE ISLAND ROAD DAVIE FL 33328 LISA DJAMAL SECRETARY 10.0 0.0 X X 0 0 0 SAMUEL RUBINSZTAIN FINANCE CHAIR 10.0 0.0 X X 0 0 0 SHARON ATTAS KAPLAN BOARD CHAIR 10.0 0.0 X X 0 0 0 BENJAMIN WAINBERG BOARD MEMBER 1.0 0.0 X 0 0 0 CRAIG FELDMAN BOARD MEMBER 1.0 0.0 X 0 0 0 DR HENRY CUSNIR BOARD MEMBER 1.0 0.0 X 0 0 0 DR MARLA COTZEN BOARD MEMBER 1.0 0.0 X 0 0 0 GARY MARKS BOARD MEMBER 3.0 0.0 X 0 0 0 HARRY WARTICOVSCHI BOARD MEMBER 1.0 0.0 X 0 0 0 MARIAM PRESCHEL BOARD MEMBER 1.0 0.0 X 0 0 0 Dena Decker CFO 40.0 0.0 X 305823 0 17934 DR Richard Cuenca Head of School 40.0 0.0 X 684500 0 66497 Gayle Green In-House Legal Counsel 40.0 0.0 X 172142 0 14979 Paul Satty High School Principal 40.0 0.0 X 158750 0 7779 Randi Schwartz Chief of Advancement 40.0 0.0 X 204065 0 9553 Tamara Zaslow Director of Curriculum and Instruction 40.0 0.0 X 148204 0 11167 Yehoshua Drai Chief of Operations 40.0 0.0 X 165029 0 9081 1838513 0 136990 20 false true false SAGE DINING SERVICES INC 1402 YORK ROAD LUTHERVILLE MD 21093 CATERING 2293256 BRYANT SECURITY 16840 NE 19TH AVENUE NORTH MIAMI BEACH FL 33162 SECURITY 481603 2 165251 726785 1965439 2857475 TUITION AND FEES 611110 25917299 25917299 0 0 SCHOOL ACTIVITIES 611110 1012007 1012007 0 0 BUS INCOME 611110 329951 329951 0 0 OTHER ACTIVITIES 611110 74583 74583 0 0 0 0 0 0 27333840 750054 0 0 750054 0 0 0 0 387600 165251 387600 0 0 0 OTHER INCOME 900099 104588 0 0 104588 0 0 0 0 104588 31045957 27333840 0 854642 514874 514874 0 0 1101789 382874 450903 268012 12209820 10390127 1666579 153114 189085 173138 17325 -1378 781660 652158 119684 9818 964827 781510 154372 28945 30757 29219 1538 83729 79543 4186 36531 0 36531 0 336003 272162 53761 10080 138868 112440 22322 4106 175009 166259 8750 0 2067911 1964515 103396 0 36296 34481 1815 0 353340 0 284507 68833 1191474 1140808 50666 0 336519 319693 16826 0 SCHOOL ACTIVITIES AND SUPPLIES 2280159 2280159 0 0 SCHOOL FOOD 1613631 1613631 0 0 BUS TRANSPORTATION EXPENSE 506955 481607 25348 0 SECURITY 476160 452352 23808 0 511600 399048 21002 91550 25936997 22240598 3063319 633080 5664872 9367207 10464396 10902249 629924 212500 112250 118250 0 0 0 0 165706 128354 32247100 10038779 20890397 22208321 120915 142483 0 0 3042253 2185398 41090713 45264762 830701 966806 5729068 5895924 0 0 8149697 7764474 1817224 1241365 16526690 15868569 X 19391283 24679024 5172740 4717169 24564023 29396193 41090713 45264762 X 5108960 21568 -298358 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19064 1686066 63717 1768847 15400 3664 19064 11000 4400 15400 13500 2000 4500 11000 4500 9000 13500 0.988 0.012 0.0 false false 4687219 4687219 19429079 3908302 15520777 3058036 2268385 789651 4346441 3234325 1112116 726325 627767 98558 22208321 Federal Income Taxes OPERATING LEASE LIABILITIES 1115994 FINANCE LEASE LIABILITIES 125371 1241365 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part V, Line 4 Intended uses of endowment funds The purpose to the school's endowment fund is used to provide funding to various programs. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND SALES AND USE TAX UNDER THE LAWS OF THE STATE OF FLORIDA. IN ADDITION, 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 IRC. THERE WAS NO UNRELATED BUSINESS INCOME FOR EACH OF THE YEAR ENDED JUNE 30, 2025. THE SCHOOL RECOGNIZES AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON-INTEREST EXPENSE, RESPECTIVELY. THE SCHOOL DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE U.S. FEDERAL JURISDICTION AND STATE OF FLORIDA ARE THE MAJOR TAX JURISDICTIONS WHERE THE SCHOOL FILES INCOME TAX RETURNS. ADDITIONALLY, THE SCHOOL HAS FILED INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS AS REQUIRED AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE IT IS REQUIRED. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2022. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY THE SCHOOL PUBLISHES ITS NONDISCRIMINATION POLICY ON ALL ADVERTISEMENTS AND BROCHURES. GALA 552851 165251 387600 0 7975 0 77458 17325 284842 0 0 552851 165251 387600 0 7975 0 77458 17325 284842 387600 0 true TUITION ASSISTANCE 135 514874 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds SCHOLARSHIP ASSISTANCE IS GIVEN TO QUALIFYING PERSONS BASED ON NEED. THE FAMILIES ARE REQUIRED TO COMPLETE AN EXTENSIVE APPLICATION WHICH IS REVIEWED BY AN ANONYMOUS COMMITTEE. THE COMMITTEE WILL ULTIMATELY DETERMINE ELIGIBILITY AND THE AMOUNT OFFERED. THE SCHOLARSHIPS GIVEN ALLOW MEMBERS AND PARTICIPANTS TO AFFORD THE ANNUAL TUITION AND FEES FOR THE SCHOOL. NO MONITORING IS REQUIRED, HOWEVER, FAMILIES MUST RE-APPLY EACH SCHOOL YEAR. X false false false false false false false true false DR Richard Cuenca Head of School 638500 0 46000 0 0 0 23250 0 43247 0 750997 0 0 0 Dena Decker CFO 287823 0 18000 0 0 0 11248 0 6686 0 323757 0 0 0 Randi Schwartz Chief of Advancement 191065 0 13000 0 0 0 9553 0 0 0 213618 0 0 0 Yehoshua Drai Chief of Operations 150029 0 15000 0 0 0 2395 0 6686 0 174110 0 0 0 Paul Satty High School Principal 158750 0 0 0 0 0 1093 0 6686 0 166529 0 0 0 Tamara Zaslow Director of Curriculum and Instruction 146204 0 2000 0 0 0 4481 0 6686 0 159371 0 0 0 Gayle Green In-House Legal Counsel 160142 0 12000 0 0 0 8293 0 6686 0 187121 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments SCHEDULE J, PART II, COLUMN (B)(II) REPORTS DISCRETIONARY INCENTIVE AMOUNTS THAT WERE APPROVED BY THE BOARD FOR DR. RICHARD CUENCA, HEAD OF SCHOOL. ALL OTHER EMPLOYEES AMOUNTS WERE APPROVED BY THE HEAD OF SCHOOL. Form 990, Part VI, Line 15 THE BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING SALARIES. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FINANCE COMMITTEE CHAIR AND THE BOARD REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy OFFICERS AND THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. THE ORGANIZATION REQUIRES ALL OFFICERS AND DIRECTORS TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN FAIR VALUE OF INTEREST RATE SWAP - -298358; Total - -298358; DPJDS HOLDINGS LLC 5810 S PINE ISLAND ROAD DAVIE FL 33328 844911126 ACQUIRE LAND FL 0 3108810 DPJDS