2024-04-10T11:41:51-05:00 2023-06-30 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-07-01 530208371 MELVIN J BERMAN HEBREW ACADEMY MELV 3019629400 13300 ARCTIC AVENUE ROCKVILLE MD 20853 RABBI DR HILLEL BRODER HEAD OF SCHOOL 3019629400 2024-04-10 1 RABBI DR HILLEL BRODER 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROGER ZAKHEIM 13300 ARCTIC AVENUE ROCKVILLE MD 20853 21885882 0 X WWW.MJBHA.ORG X 1944 MD SEE PART III, LINE 1. 29 29 258 120 0 0 3706719 4451230 14819970 16425450 217065 419441 259891 233589 19003645 21529710 3038734 3219018 0 0 12489737 13356145 0 0 648221 3092788 4328806 18621259 20903969 382386 625741 21053480 22663073 1888433 2475120 19165047 20187953 MELVIN J. BERMAN HEBREW ACADEMY IS AN ORTHODOX DAY SCHOOL THAT PROVIDES A COMPREHENSIVE JEWISH AND SECULAR EDUCATION IN AN ATMOSPHERE OF REVERENCE, GOOD CITIZENSHIP, AND LOVE OF THE JEWISH PEOPLE AND ISRAEL. 0 0 17865247 3219018 16425450 EDUCATIONAL SERVICES: WE PROVIDED JEWISH AND SECULAR EDUCATION TO 711 STUDENTS, AGES 2 TO 18. WE PREPARED OUR GRADUATES TO BECOME WELL-EDUCATED AND OBSERVANT JEWS. THE VAST MAJORITY OF SENIORS FROM OUR 2023 GRADUATING CLASS WENT ON TO CONTINUE THEIR EDUCATION. 17865247 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 48 0 1 258 1 0 0 0 0 0 1 1 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 0 0 MD X CHAVA COHEN 3019629400 13300 ARCTIC AVENUE ROCKVILLE MD 20853 BENNY BERKOWITZ PRESIDENT 20.00 X X 0 0 0 REUVEN ZAKHEIM 1ST VICE PRESIDENT 10.00 X X 0 0 0 ELAN BURMAN 2ND VICE PRESIDENT; CHAIR, DEV'L 10.00 X X 0 0 0 NAOMI CARMEL SECRETARY 10.00 X X 0 0 0 EVAN SMITH TREASURER 20.00 X X 0 0 0 ELLIE KAGAN TRUSTEE (1) 2.00 X 0 0 0 MOSHE SCHWARTZ TRUSTEE (2) 2.00 X 0 0 0 ALANA RISS FINE TRUSTEE (3) 2.00 X 0 0 0 MANETTE MAYBERG CHAIR, PLANNED GIVING & ENDOWMENT 2.00 X 0 0 0 DIANA EPSTEIN CO-CHAIR, EXTERNAL RELATIONS 2.00 X 0 0 0 DEBRA PANITCH CO-CHAIR, EXTERNAL RELATIONS 2.00 X 0 0 0 DAVID SLOAN IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 AHARON BOLTAX BOARD MEMBER 2.00 X 0 0 0 MANDY BOOK BOARD MEMBER 2.00 X 0 0 0 LISA BROOKMAN BOARD MEMBER 2.00 X 0 0 0 BEHNAM DAYANIM 3RD PAST PRESIDENT 2.00 X 0 0 0 BENJAMIN GALPER BOARD MEMBER 2.00 X 0 0 0 STEPHANIE GUREVICH BOARD MEMBER 2.00 X 0 0 0 TOVA JAFFE BOARD MEMBER 2.00 X 0 0 0 AVIVA LEBSON BOARD MEMBER 2.00 X 0 0 0 ARI MOSKOWITZ BOARD MEMBER 2.00 X 0 0 0 RENA OPERT BOARD MEMBER 2.00 X 0 0 0 ELISE SAKS BOARD MEMBER 2.00 X 0 0 0 DARREN SCHNEIDER BOARD MEMBER 2.00 X 0 0 0 NEIL SIEGEL BOARD MEMBER 2.00 X 0 0 0 SHANA SIESSER PRESIDENT, PTO PARTNERSHIP 2.00 X 0 0 0 TALIA STANBURY BOARD MEMBER 2.00 X 0 0 0 JOY STURM BOARD MEMBER 2.00 X 0 0 0 ORLEE R TURITZ 2ND PAST PRESIDENT 2.00 X 0 0 0 RABBI DR JOSEPH KASTAN HEAD OF SCHOOL 40.00 X 298727 0 119313 CAROLINE COHEN FINANCE DIRECTOR 40.00 X 131300 0 47353 STUART GASNER EXECUTIVE DIRECTOR 40.00 X 158789 0 60819 SUZANNE ISRAEL LOWER SCHOOL PRINCIPAL 40.00 X 145017 0 53015 FILVERTO RODRIQUEZ BUILDING SERVICES DIRECTOR 40.00 X 122850 0 3787 YONAH SINGER ATHLETIC DIRECTOR 40.00 X 111591 0 1501 RACHEL HANDLOFF LOWER SCHOOL PRINCIPAL 40.00 X 137822 0 8163 JENNIFER ZUKERMAN DIR. OF INST. ADVANCEMENT 40.00 X 110976 0 27090 1217072 0 321041 10 0 1 0 PATUXENT ROOFING AND CONTRACTING INC 9381 DAVIS AVENUE LAUREL MD 20723 CONSTRUCTION/ REMODELING ROOF 1253060 GUERILLA CONSTRUCTION LLC 6600 YORK ROAD SUITE 100 BALTIMORE MD 21212 CONSTRUCTION/ REMODELING CAFE 1035638 GO INSPIRE 3 BURRIS COURT AIRMONT NY 10952 TRIP ORGANIZATION SERVICES 573507 MALONEY AIRE 128 LAFAYETTE AVENUE LAUREL MD 20707 CONSTRUCTION/ REMODELING HVAC 381180 RAND SOLUTIONS 12001 REMINGTON DRIVE SILVER SPRING MD 20902 INFORMATION TECHNOLOGY 267852 5 317056 55860 66813 4011501 157 4451230 TUITION AND FEES 611600 15579607 15579607 AUXILIARY SERVICES 900099 810174 810174 APPLICATION FEES 900099 35669 35669 16425450 384816 384816 239290 0 239290 239290 239290 343174 308549 34625 34625 34625 19140 55860 47623 -28483 -28483 CASH REWARDS 900099 22782 22782 22782 21529710 16425450 0 653030 3219018 3219018 632075 339258 132754 160063 11233923 10268110 654636 311177 128079 49990 76234 1855 554008 213808 337366 2834 808060 687840 86570 33650 38989 100 38889 16177 16177 218826 218826 42299 42299 133806 733 133073 227362 227362 72954 -5028 59939 18043 4672 4672 409137 210302 198835 172518 108384 64134 STUDENT ACTIVITIES 1053051 1045324 7727 REPAIRS AND MAINTENANCE 547778 449332 98446 SCHOOL ACTIVITIES 271249 271249 FOOD COSTS 177840 177840 942148 559326 262223 120599 20903969 17865247 2390501 648221 2283819 428474 2896315 559855 25000 1006016 581403 49468 85985 28801 6400 6150 296358 35651 14344077 4577288 6513155 9766789 6801226 9233796 1299684 1335355 264135 212718 21053480 22663073 1200077 1425483 424221 396794 440125 264135 212718 1888433 2475120 X 10597189 12046713 8567858 8141240 19165047 20187953 21053480 22663073 625741 397165 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3819195 380405 169345 4030255 4492928 -503929 169804 3819195 3806642 1985 862088 177787 4492928 3857963 1080 87028 139429 3806642 3808777 488 194397 145699 3857963 0.00000 0.71640 0.28360 0 0 1978376 1978376 11546402 4357238 7189164 819299 220050 599249 9766789 FUNDS HELD BY THE JEWISH FEDERATION OF GREATER WASHINGTON 1335355 F 1335355 DEFERRED EXECUTIVE COMPENSATION PLAN 212718 212718 18909303 397165 170000 47623 614788 18294515 16177 3219018 3235195 21529710 17886397 170000 47623 217623 17668774 16177 3219018 3235195 20903969 PART V, LINE 4: ENDOWMENT FUNDS ARE INVESTED TO GROW WITH A PERCENTAGE RELEASED ANNUALLY TO SUPPORT EDUCATIONAL PROGRAMS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 47,623. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AWARD EXPENSES NETTED AGAINST REVENUE ON THE 3,219,018. FINANCIAL STATEMENTS AND REPORTED AS AN EXPENSE ON FORM 990. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 47,623. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AWARD EXPENSES NETTED AGAINST REVENUE ON THE 3,219,018. FINANCIAL STATEMENTS AND REPORTED AS AN EXPENSE ON FORM 990. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 WE PUBLISH OUR NONDISCRIMATION NOTICE ON OUR WEBSITE AND BY PLACING AN AD IN THE WASHINGTON JEWISH WEEK PUBLICATION. SCHEDULE E, PART I, LINE 6 WE RECEIVE A SMALL BOOK SUBSIDY FROM THE STATE ON MD. WE ALSO APPLY FOR SPECIAL GRANTS: SECURITY, FACILITY UPDATES, ETC. AND SOMETIMES RECEIVE FUNDING. BANQUET 75000 55860 19140 1698 38741 7184 75000 55860 19140 1698 38741 7184 47623 -28483 1 FINANCIAL AID 261 3219018 NEED BASED FINANCIAL ASSISTANCE PART I, LINE 2: APPLICANTS SUBMIT APPLICATIONS TO TADS, A PRIVATE COMPANY THAT COLLECTS AND ANALYZES FINANCIAL DATA. TADS MAKES RECOMMENDATIONS REGARDING AWARDS. THE SCHOOL FINANCIAL AID COMMITTEE REVIEWS THE RECOMMENDATIONS AS WELL AS THE FINANCIAL DATA AND MAKES THE FINAL AWARDS. BECAUSE THE AWARDS ARE A REDUCTION IN TUITION, THERE IS NO NEED TO MONITOR THE GRANTS. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 RABBI DR JOSEPH KASTAN HEAD OF SCHOOL 269926 0 0 0 28801 0 19083 0 100230 0 418040 0 0 0 STUART GASNER EXECUTIVE DIRECTOR 158789 0 0 0 0 0 1192 0 59627 0 219608 0 0 0 SUZANNE ISRAEL LOWER SCHOOL PRINCIPAL 145017 0 0 0 0 0 2817 0 50198 0 198032 0 0 0 CAROLINE COHEN FINANCE DIRECTOR 131300 0 0 0 0 0 0 0 47353 0 178653 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECIEVES A HOUSING ALLOWANCE AND $10,000 TO SPEND AT HIS DISCRETION FOR THE BENEFIT OF THE SCHOOL. RABBI JOSEPH KASTAN HEAD OF SCHOOL LOAN TO PURCHASE HOME IN COMMUNITY X 125202 28801 0 1 1 28801 RECIPIENT IS A BOARD MEMBER OF MJBHA 23130 NEED-BASED FINANCIAL ASSISTANCE RECIPIENT IS A BOARD MEMBER OF MJBHA 25322 NEED-BASED FINANCIAL ASSISTANCE RECIPIENT IS A BOARD MEMBER OF MJBHA 4965 NEED-BASED FINANCIAL ASSISTANCE RECIPIENT IS A BOARD MEMBER OF MJBHA 2000 NEED-BASED FINANCIAL ASSISTANCE RECIPIENT IS A BOARD MEMBER OF MJBHA 21201 NEED-BASED FINANCIAL ASSISTANCE SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 24030 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 28285 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 51715 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 47485 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 28285 SUBSTANTIAL 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SUBSTANTIAL CONTRIBUTOR 51715 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 28285 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 250 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 39000 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 55970 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 51715 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 43230 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 39600 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 65685 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 28285 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 39600 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 61430 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 43230 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 28285 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 30462 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 61430 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 52800 SUBSTANTIAL CONTRIBUTOR ALSO PAID TUITION DURING THE YEAR. 0 SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR 51715 SUBSTANTIAL 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LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTING FIRM. ONCE IT WAS REVIEWED BY THE FINANCE DIRECTOR, IT WAS FORWARDED TO THE TREASURER AND THE PRESIDENT OF THE BOARD OF DIRECTORS FOR APPROVAL. A COPY OF THE FINAL FORM 990 WAS PROVIDED TO EACH BOARD MEMBER, UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD OF DIRECTORS AND STAFF ANNUALLY RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY AND ACKNOWLEDGE THE RECEIPT OF AND COMPLIANCE WITH THE POLICY IN A SIGNED STATEMENT. THE BOARD PRESIDENT OVERSEES COMPLIANCE WITH THE POLICY. IN THE EVENT THAT A BOARD MEMBER IS CONTEMPLATING ENTERING INTO A FINANCIAL TRANSACTION OR ARRANGEMENT WITH THE SCHOOL, THE MEMBER MUST DISCLOSE THE EXISTENCE OF THE CONFLICT AND ALL ITS MATERIAL FACTS TO THE ADMINISTRATION, OTHER DIRECTORS, OR MEMBERS OF THE RELEVANT COMMITTEE CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT AND DOES NOT PARTICIPATE IN ANY VOTING OR DECISION MAKING IN CONNECTION WITH SUCH TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE HEAD OF SCHOOL AND EXECUTIVE DIRECTOR IS REVIEWED BY THE BOARD COMPENSATION COMMITTEE USING COMPARABLE DATA FROM SIMILAR ORGANIZATIONS AND ITS DECISIONS ARE DOCUMENTED. COMPENSATION WAS LAST REVIEWED IN DECEMBER 2022. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. MOST OF THESE DOCUMENTS ARE ALSO AVAILABLE ON MJBHA'S WEBSITE.