2024-05-13T08:52:42-07:00 2023-06-30 990 2022-07-01 341043767 JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL JOSE 2164644055 26500 Shaker Blvd Beachwood OH 44122 Noam Magence Board Chair 2164644055 2024-05-13 Noam Magence 999009999 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Noam Magence 26500 Shaker Blvd Beachwood OH 44122 27513600 0 X www.mandeljds.org X 1969 OH Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves excellence in a nurturing, welcoming environment that engages and teaches to the whole child. 55 55 142 25 0 0 5532142 18436791 5055838 5153217 267285 422577 129049 169556 10984314 24182141 1394395 1345710 0 0 5695404 5797781 0 0 269926 1996742 2503816 9086541 9647307 1897773 14534834 33996856 49877920 5461847 5029767 28535009 44848153 Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves academic excellence in nurturing, welcoming environment that engages and teaches to the whole child. 0 0 6274385 0 4969447 Includes all costs for the education of all general academics and Judaic studies for 351 students enrolled at Joseph & Florence Mandel Jewish Day School for the 2022/2023 school year. 1345710 1345710 0 Tuition Assistance grants which were awarded to 175 students in grades Pre-K through 8 based upon specific qualifications per guidelines established by the School in furtherance of its exempt programs. 355412 4325 243276 This includes enrichment programs including retreats, grade level overnight trips and after-school activities for students. 0 0 0 7975507 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 1 142 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 55 55 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X Janet Keane 2164644055 26500 Shaker Blvd Beachwood OH 44122 Jay Leberman Head of School 40 0 X 235029 0 61614 Leah Spector Principal 40 0 X 162291 0 36465 Janet Keane CFO 40 0 X 118287 0 3618 Alyson Fieldman Director 1 0 X 0 0 0 Jacob Cohen Director 1 0 X 0 0 0 Elana Glasner Director 1 0 X 0 0 0 Cheryl Gordon Director 1 0 X 0 0 0 Roberta Kaplan Director 1 0 X 0 0 0 Berinthia LeVine Director 1 0 X 0 0 0 Bill McCann Director 1 0 X 0 0 0 Beth Mellors Director 1 0 X 0 0 0 Galia Nurko Director 1 0 X 0 0 0 Joshua Gordon Director 1 0 X 0 0 0 Michael Haas Past President 1 0 X 0 0 0 Marc Freimuth Past President 1 0 X 0 0 0 Robert Goldberg Past President 1 0 X 0 0 0 Irwin Haber Past President 1 0 X 0 0 0 Orry Jacobs Past President 1 0 X 0 0 0 Jeffrey Kahn Past President 1 0 X 0 0 0 Adam Levin Past President 1 0 X 0 0 0 John Marcus Past President 1 0 X 0 0 0 Dan Aaron Polster Past President 1 0 X 0 0 0 Peter Rzepka Past President and Honorary Life Member 1 0 X 0 0 0 Barry Sands Past President 1 0 X 0 0 0 Jonathan Shanes Past President 1 0 X 0 0 0 Keith Sherwin Past President 1 0 X 0 0 0 Daniel Worthington Past President 1 0 X 0 0 0 Ian Abrams Honorary Life Member 1 0 X 0 0 0 Gloria Abrams Honorary Life Member 1 0 X 0 0 0 Hedy Adler Honorary Life Member 1 0 X 0 0 0 Fran Gordon Honorary Life Member 1 0 X 0 0 0 Rochelle Gross Honorary Life Member 1 0 X 0 0 0 Robert Immerman Honorary Life Member 1 0 X 0 0 0 Aliki Rzepka Honorary Life Member 1 0 X 0 0 0 Neil Waxman Honorary Life Member 1 0 X 0 0 0 Nick Federico Honorary Life Member 1 0 X 0 0 0 Carol Federico Honorary Life Member 1 0 X 0 0 0 Idelle Wolf Honorary Life Member 1 0 X 0 0 0 Jared Miller Past President 1 0 X 0 0 0 Gayle Horwitz Director 1 0 X 0 0 0 Gilon Rubanenko Director 1 0 X 0 0 0 Juliana Sclair Director 1 0 X 0 0 0 Rachael Stewart Director 1 0 X 0 0 0 Katie Fiala Vice President 1 0 X X 0 0 0 Ilana Horowitz Ratner Honorary Life Member 1 0 X 0 0 0 Pamela Kahn Director 1 0 X 0 0 0 Stephanie Kahn Director 1 0 X 0 0 0 Juli Herman Vice President 1 0 X X 0 0 0 Walter Schaffer Past President 1 0 X 0 0 0 David Fishbach Vice President 1 0 X X 0 0 0 Michelle Karp Secretary 1 0 X X 0 0 0 David Levin Treasurer 1 0 X X 0 0 0 Noam Magence President 2 0 X X 0 0 0 Eliana LeVine Past President 1 0 X 0 0 0 Aaron Gross Vice President 1 0 X X 0 0 0 Dan Brenner Director 1 0 X 0 0 0 Penni Weinberg Life Honorary Director 1 0 X 0 0 0 Steve Weinberg Life Honorary Director 1 0 X 0 0 0 515607 0 101697 3 0 1 0 BialoskyCleveland 6555 CARNEGIE AVE SUITE 200 CLEVELAND OH 44103 Architectural 172406 1 567470 0 263122 0 540773 17065426 69835 18436791 Tuition and Fees 611110 5153217 5153217 0 0 0 0 0 0 5153217 80669 0 0 80669 0 0 0 0 0 0 0 0 25700 0 0 0 25700 0 25700 0 0 25700 3604169 0 3262261 0 341908 0 341908 0 0 341908 94042 263122 69198 24844 0 24844 0 0 0 0 0 0 0 0 0 0 0 0 Prior Year Health Insurance Rebate 525100 59506 59506 0 0 59506 0 0 59506 119012 24182141 5212723 0 532627 0 0 1345710 1345710 0 0 0 0 556627 0 556627 0 0 0 0 0 4207087 3746222 251248 209617 239912 189037 40394 10481 456114 389919 46126 20069 338041 286192 37298 14551 0 0 0 0 503 0 503 0 24750 0 24750 0 0 0 0 0 0 0 0 0 0 0 217251 214458 2793 0 36386 0 34460 1926 10207 6245 3962 0 118418 56324 62094 0 0 0 0 0 347126 247903 99223 0 0 0 0 0 0 0 0 0 11412 11412 0 0 155851 0 155851 0 0 0 0 0 313705 310165 3540 0 71678 0 71678 0 Auxiliary Services 215925 215925 0 0 Class Trips 223724 223724 0 0 Educational Programming 741972 717363 11327 13282 Misc. Expenses 11185 11185 0 0 3723 3723 0 0 9647307 7975507 1401874 269926 691598 136017 0 1590699 1734682 14039691 1956619 1897861 0 0 0 0 0 0 0 0 9840 30174 15148801 1860494 11451104 13288307 17546134 18284480 0 0 0 0 0 0 606879 610691 33996856 49877920 2436861 2785249 0 0 239152 283699 0 0 0 0 0 0 2756061 1960819 0 0 29773 0 5461847 5029767 X 10707696 10823740 17827313 34024413 28535009 44848153 33996856 49877920 X 14534834 1307743 0 0 0 470567 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18118857 13690 1728656 963000 0 0 18898203 22335575 6707 -3305485 917940 0 0 18118857 17612494 772 5760287 1037978 0 0 22335575 18744892 2171 -224475 910094 0 0 17612494 15704574 3509654 462579 931915 0 0 18744892 0.142 0.858 0 1 0 0 1400000 1400000 0 10181157 565619 9615538 0 82290 50163 32127 0 1122221 1048373 73848 0 2363133 196339 2166794 13288307 0 0 X 24213372 1307743 0 0 69198 1376941 22836431 0 1345710 1345710 24182141 8370795 0 0 0 69198 69198 8301597 0 1345710 1345710 9647307 Schedule D, Part V, Line 4 Endowment funds are used as investments to provide income to supplement various program expenses according to the criteria of each fund. The uses include scholarship funding, Judaic and Hebrew Immersion programming, teacher salary augmentation, library resources, performing arts and after-school athletics, and subsidizing the grade eight class trip to Israel; as well as general unrestricted operating expenses as designated by the Board of Directors and the Endowment Committee. Schedule D, Part X, Line 2 The Internal Revenue Service has ruled that the School qualifies under Section 501(c)(3) of the Internal Revenue Code. 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 based on current facts and circumstances and there have been no uncertain positions taken related to recording income taxes as of June 30, 2023 and 2022. Management has assessed that there are no activities unrelated to the purpose of the School and therefore no tax is to be recognized. Schedule D, Part XI, Line 2d Event Fundraising expenses ($69,198) are included on the audited statements as a contra-revenue and not a functional expense Schedule D, Part XI, Line 4b Tuition Assistance (financial aid) is recorded on the audited financial statements as a contra-revenue and not a functional expense. Schedule D, Part XII, Line 2d Event fundraising expenses ($69,198) are included on the audited statements as a functional expense and not a contra revenue Schedule D, Part XII, Line 4b Tuition assistance (financial aid) is recorded on the audited financial statements as a contra-revenue and not a functional expense. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The School's non-discrimination policy is sent to the local media annually. Schedule E, Part I, Line 6 The School receives an allocation of funds from the State of Ohio under the Auxiliary Services Program. The purpose of these funds is to provide pupils attending non-public schools with certain materials and auxiliary services made routinely available to the students in public schools. The School also received funds from the State of Ohio Administrative Cost Reimbursement Program and the EdChoice scholarship funding program as well as Security Grants. Auction Benefit 357164 263122 94042 0 0 0 34974 6450 27774 0 0 357164 263122 94042 0 0 0 34974 6450 27774 69198 24844 1 Tuition Assistance (Financial Aid) 172 0 1345710 Schedule I, Part I, Line 2 All disbursements made by the School in furtherance of its exempt programs are made to individuals receiving scholarships - financial aid (tuition assistance) grants. The grants are based upon specific qualifications per guidelines established by the School. The tuition assistance is credited to each student's account. No cash payments are ever distributed by the School to the families. Should a student withdraw from the School during the year, the tuition assistance is pro-rated. Refunds are not given for tuition assistance. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Jay Leberman Head of School 254616 0 0 0 0 0 7638 0 61614 0 323868 0 0 0 Leah Spector Principal 181405 0 0 0 0 0 5442 0 43765 0 230612 0 0 0 Schedule J, Part I, Line 1a A Head of School Discretionary Spending Account is set up to be funded by individual donations, or by proceeds from an endowment account which is subject to School endowment rules and regulations. 4.75% of the earnings are eligible to be spent by the Head of School. The account generally has less than $2,500 in its balance, and is generally used for educational expenses for the school which were not previously budgeted. Schedule J, Part I, Line 3 The President of the Board of Directors gathered compensation data from national and local organizations, reviewed the data with a committee of Past Presidents, and then negotiated the compensation packet for the new Head of School's contract beginning in 2020. X 6743 FMV X Dining & Entertainment 199 53316 FMV X Electronics 30 9776 FMV 0 1 0 Form 990, Part VI, Section A, Line 2 Several of the Board members have "family relationships" - Nick and Carol Federico; Peter and Aliki Rzepka; Ian and Gloria Abrams; Aaron and Rochelle Gross; Eliana and Berinthia LeVine; Cheryl and Joshua Gordon, Jared Miller and Penni & Steve Weinberg Form 990, Part VI, Section A, Line 6 The Code of Regulations (section 3.1) defines "members" as (i) Each parent or guardian having custody of a student(s) then enrolled in 'The School', (ii) All persons who have served as Directors or Officers of 'The School' within the immediate preceding three years, (iii) All Honorary Life Trustees; (iv) All persons then employed by 'The School'. Form 990, Part VI, Section A, Line 7a Members (Directors) vote on a slate of Directors at the Annual Meeting. If a member obtains a designated number of signatures (s)he may add another name to be nominated. Form 990, Part VI, Section A, Line 7b Any changes in the Code of Regulations must be approved by Members. Form 990, Part VI, Section B, Line 11b The Board of Directors is notified that a public copy of the Form 990 is available to all Board members for their review before filing, upon request. The 990 is also distributed to Officers of the School prior to filing. Schedule B, which reflects contributor information and is not required to be publicly disclosed is omitted from the distributed copy to maintain donor confidentiality. Form 990, Part VI, Section B, Line 12c A questionnaire is distributed to each Board member annually, which asks if they have any such relationship that might indicate a conflict of interest. This list is reviewed by a staff member for the Board to determine any potential conflicts. Board members are required by the Code of conduct at each monthly meeting to recuse themselves from any vote which may relate to an area where a conflict of interest arises. Form 990, Part VI, Section B, Line 15 The President of the Board of Directors gathered compensation data from the national and local organizations, reviewed the data with a committee of past presidents, and then negotiated the compensation packet for the new Head of School's contract in 2020. Form 990, Part VI, Section C, Line 19 The School makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Change in unfunded pension liability