2024-04-02T19:59:57-05:00 2023-06-30 580644812 BIRNBREY MINSK MINSK & PERLING LLC 1801 PEACHTREE ST NE SUITE 300 ATLANTA GA 303091815 990 2022-07-01 581594193 TORAH DAY SCHOOL OF ATLANTA INC TORA 4049820800 1985 LAVISTA ROAD ATLANTA GA 303293842 RABBI MEIR COHEN HEAD OF SCHOOL 4049820800 2024-04-01 1 RABBI MEIR COHEN 999009999 0 WARREN MORRISON P00018863 4043553870 2024-04-01 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MRS MIRIAM CANN 1539 NANTAHALLA CT NE ATLANTA GA 303293548 8605616 0 X WWW.TORAHDAY.ORG X 1984 GA THE TORAH DAY SCHOOL OF ATLANTA'S MISSION AS AN ORTHODOX JEWISH DAY SCHOOL IS TO MAINTAIN A SUPERIOR EDUCATIONAL ENVIRONMENT THAT INSPIRES IN EACH STUDENT A LOVE OF G-D, A REVERENCE OF TORAH AND LIFE-LONG COMMITMENT TO THE ACQUISITION OF KNOWLEDGE. 14 14 70 0 0 0 1728731 2852584 5307735 5691032 266 0 57278 62000 7094010 8605616 2357378 2463709 0 0 3411048 3690505 0 0 46703 1053047 2144719 6821473 8298933 272537 306683 10627300 12130716 1095178 1221912 9532122 10908804 THE TORAH DAY SCHOOL OF ATLANTA'S MISSION AS AN ORTHODOX JEWISH DAY SCHOOL IS TO MAINTAIN A SUPERIOR EDUCATIONAL ENVIRONMENT THAT INSPIRES IN EACH STUDENT A LOVE OF G-D, A REVERENCE OF TORAH AND A LIFE-LONG COMMITMENT TO THE ACQUISITION OF KNOWLEDGE. 0 0 7275941 2463709 5691032 ALL REVENUES WERE USED FOR THE ORGANIZATION'S EXEMPT PURPOSE OF PROVIDING ELEMENTARY SCHOOL EDUCATION. 7275941 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 0 0 0 0 0 1 1 1 1 0 1 11 0 70 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 GA X X THE ORGANIZATION 4049820800 1985 LAVISTA ROAD ATLANTA GA 303293842 MR SHLOMO STORCH PRESIDENT 2.50 X X 0 0 0 NEAL DAVIS TREASURER 2.50 X X 0 0 0 ERICA TRITT SECRETARY 2.50 X X 0 0 0 JOSH KAHN PARLIAMENTARIAN 2.50 X 0 0 0 RABBI ILAN D FELDMAN RABBINIC ADVISOR 2.50 X 0 0 0 JOSH JOEL TRUSTEE 2.50 X 0 0 0 DR ARI LEIFER TRUSTEE 2.50 X 0 0 0 MARK LEWYN TRUSTEE 2.50 X 0 0 0 SHIRA MURPHY TRUSTEE 2.50 X 0 0 0 DR DAVID RABIN TRUSTEE 2.50 X 0 0 0 RABBI YEHONATAN SCHWARZMER TRUSTEE 2.50 X 0 0 0 EZRA GENAUER TRUSTEE 2.50 X 0 0 0 DR LAUREN CASTRIOTA VICE PRESIDENT 2.50 X 0 0 0 RABBI MEIR COHEN HEAD OF SCHOOL 40.00 X 235807 0 0 RABBI TZVI ORATZ JUDAIC PRINCIPAL & 8TH GRADE RABBI 40.00 X 107286 0 0 343093 0 0 2 0 1 0 0 1517745 1334839 2852584 TUITION AND FEES 611600 5691032 5691032 5691032 62000 0 62000 62000 62000 8605616 5691032 0 62000 2463709 2463709 305301 305301 2312031 1672514 639517 56752 42964 13788 620804 488104 132700 395617 295737 99880 3000 3000 52851 52851 525 525 137741 137052 689 27031 26896 135 258206 256915 1291 41016 40811 205 SUPPLIES 548830 546156 2674 CONTRACTORS 414043 411989 2054 STUDENT ACTIVITIES 288022 288022 REPAIRS AND MAINTENANCE 242298 241087 1211 131156 58684 25769 46703 8298933 7275941 976289 46703 1425327 2426862 273187 755695 110266 72832 12744296 4718947 8102037 8025349 28020 28020 688463 821958 10627300 12130716 320488 342542 159091 202443 615599 584418 0 92509 1095178 1221912 X 8763743 9176589 768379 1732215 9532122 10908804 10627300 12130716 X 306683 7797 1062202 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 507687 42234 21297 571218 499292 53704 -45309 507687 359493 62043 77756 499292 348741 20000 -9311 -63 359493 145424 144534 13523 -45000 -260 348741 0.31242 0.68758 0.00000 1 0 3806581 3806581 7881622 4064286 3817336 307943 213432 94511 748150 441229 306921 8025349 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 96703 SEFER TORAH 61270 FUNDS HELD IN TRUST AT THE JEWISH FEDERATION OF GREATER ATLANTA 571218 LOAN RECEIVABLE -NON-CURRENT PORTION 258 OPERATING LEASE, RIGHT TO USE ASSET, NET 92509 821958 OPERATING LEASE LIABILITY 92509 92509 X 6141907 0 6141907 2463709 2463709 8605616 5885224 50000 50000 5835224 2463709 2463709 8298933 PART V, LINE 4: THE TEMPORARILY RESTRICTED NET ASSETS CONSIST OF CASH AND PLEDGES RAISED THROUGH THE BUILDING FUND CAMPAIGN THAT ARE RESTRICTED TO PAYMENT OF THE LONG-TERM DEBT OBLIGATIONS THAT IS SECURED BY THE SCHOOL'S LAND AND BUILDING. THE RESTRICTION IS DEEMED TO BE REMOVED WHEN THE MONTHLY LOAN PRINCIPAL PAYMENTS ARE MADE. THE CURRENT LOAN TERM IS THROUGH THE SPRING OF 2025. PERMANENTLY RESTRICTED NET ASSETS REPRESENT ENDOWMENT FUND DONATION FOR TUITION ASSISTANCE, OF WHICH DISTRIBUTIONS TO THE SCHOOL ARE SET AT A CERTAIN PERCENT OF ANNUAL EARNINGS, ALTHOUGH THE SCHOOL CAN REQUEST ADDITIONAL DISTRIBUTIONS. PART X, LINE 2: THE SCHOOL IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 509(A), AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE IRC). ACCORDINGLY, ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. THE SCHOOL'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE SCHOOL, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS THAT WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2022 AND 2023 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE IN SPLIT-INTEREST AGREEMENT TOTAL, SCHEDULE D, PART XI, LINE 2D 7,797 PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED ON FINANCIAL STATEMENTS TOTAL TO SCHEDULE D, PART XI, LINE 4B 2,463,709 PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPESE 50,000 PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID NETTED ON FINANCIAL STATEMENTS 2,643,709 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL SOLICITATION MATERIAL INCLUDES APPROPRIATE WORDING SUCH AS "THE TORAH DAY SCHOOL OF ATLANTA ADMITS STUDENTS WITHOUT REGARD TO RACE, RELIGION, COLOR, NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, TUITION ASSISTANCE PROGRAMS AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS." 1 SCHOLARSHIPS 203 2463709 PART I, LINE 2: FINANCIAL AID AND SCHOLARSHIPS ARE APPLIED DIRECTLY TO THE STUDENT ACCOUNTS. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 RABBI MEIR COHEN HEAD OF SCHOOL 158115 0 0 0 77692 0 0 0 0 0 235807 0 0 0 RABBI TZVI ORATZ JUDAIC PRINCIPAL & 8TH GRADE RABBI 70146 0 0 0 37140 0 0 0 0 0 107286 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - ANY FAMILY IS A MEMBER OF TORAH DAY SCHOOL OF ATLANTA UPON PAYMENT OF THEIR ASSESSED TUITION OR BY PAYMENT OF A $100 MEMBERSHIP FEE. MEMBERSHIP REQUIREMENTS WILL BE DETERMINED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE MEMBERS ELECT THE OFFICERS AND TRUSTEES AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - THE RESPONSIBILITIES AND DUTIES OF THE MEMBERS INCLUDE THE FOLLOWING: 1 - ELECT THE BOARD OF TRUSTEES. 2 - VOTE ON AMENDMENTS TO THE ARTICLES OF INCORPORATION AND TO THE BY-LAWS. 3 - PARTICIPATE IN AND SUPPORT THE FUNCTIONS OF TORAH DAY SCHOOL OF ATLANTA. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE RETURN IS REVIEWED BY THE TREASURER AND CHIEF OPERATING OFFICER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH TERM, THE BOARD OF TRUSTEES CONFLICT OF INTEREST POLICY IS CIRCULATED TO ALL MEMBERS, WHO ARE REQUIRED TO SIGN IT AND RETURN THE SIGNED COPY TO THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE, INCLUDING PERSONS INDEPENDENT OF TORAH DAY SCHOOL OF ATLANTA, MANAGES THE HIRING OF ALL OTHER OFFICERS AND/OR KEY EMPLOYEES AND THE COMPENSATION OFFERED TO THAT POSITION. AN INDEPENDENT EMPLOYMENT/RECRUITMENT CONSULTANT WAS AN INTEGRAL PART OF THE PROCESS. A COMPENSATION COMMITTEE, INCLUDING PERSONS INDEPENDENT OF TORAH DAY SCHOOL OF ATLANTA, MANAGES THE HIRING OF THE HEAD OF SCHOOL AND THE COMPENSATION OFFERED TO THAT POSITION. AN INDEPENDENT EMPLOYMENT/RECRUITMENT CONSULTANT WAS AN INTEGRAL PART OF THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST TO THE BUSINESS OFFICE. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -50,000. CONTRIBUTIONS AND GIFTS - DONOR RESTRICTED TO LONG TERM INVESTMENT 1,112,202. CHANGE IN FUNDS HELD IN TRUST BY JEWISH FEDERATION 0. TDSA FOUNDATION INC 1985 LAVISTA ROAD ATLANTA GA 30329 874820078 INVESTMENT MANAGEMENT GA 501(C)(3) LINE 12A, I TORAH DAY SCHOOL ATLANTA 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TDSA FOUNDATION INC B 42234 SURPLUS FOR INVESTMENT