2024-05-14T09:48:34-05:00 2023-06-30 946214841 ARMANINO LLP 15950 N DALLAS PKWY 600 DALLAS TX 75248 990 2022-07-01 752714693 THE CONSERVATIVE JEWISH DAY SCHOOL OF DALLAS INC CONS 9722483032 18011 HILLCREST ROAD DALLAS TX 75252 PAULINE MOTTS CHIEF FINANCIAL OFFICER 9722483032 2024-05-13 1 PAULINE MOTTS 999009999 0 MATTHEW PETROSKI P00853132 9726611843 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANN AND NATE LEVINE ACADEMY PAULINE MOTTS 18011 HILLCREST ROAD DALLAS TX 75252 12807866 0 X WWW.LEVINEACADEMY.ORG X 1997 TX ANN & NATE LEVINE ACADEMY IS AN INCLUSIVE, DYNAMIC JEWISH DAY SCHOOL (CONTINUED ON SCHEDULE O)WHICH FOSTERS LEADERSHIP, CREATIVITY, CRITICAL THINKING AND JEWISH VALUES WHILE EMPOWERING ITS STUDENTS WITH INTEGRITY, SELF-CONFIDENCE AND INTELLECTUAL CURIOSITY. 26 23 221 100 0 0 1022539 1492158 9883974 10980437 82785 122953 686787 -16573 11676085 12578975 1758436 1829002 0 0 7308681 7728126 0 0 386550 2941445 3640528 12008562 13197656 -332477 -618681 20417946 21543278 9890288 11529094 10527658 10014184 ANN & NATE LEVINE ACADEMY IS AN INCLUSIVE, DYNAMIC JEWISH DAY SCHOOL WHICH FOSTERS LEADERSHIP, CREATIVITY, CRITICAL THINKING AND JEWISH VALUES WHILE EMPOWERING ITS STUDENTS WITH INTEGRITY, SELF-CONFIDENCE AND INTELLECTUAL CURIOSITY. 0 0 10183890 1829002 9226092 ACADEMIC PROGRAMS PROVIDED A STRONG ACADEMIC AND RELIGIOUS EDUCATION TO ABOUT 430 JEWISH CHILDREN. THE PROGRAM PROVIDES A SENSE OF RELIGIOUS AND CULTURAL UNDERSTANDING AND PRIDE. 496053 1210179 ENRICHMENT, DAYCARE, AND CAMP PROGRAMS PROVIDED AN ENVIRONMENT FOR THE WORKING PARENT FOR CHILD CARE. 496053 544166 STUDENT/EDUCATIONAL SUPPORTING ACTIVITIES PROVIDED A WIDE VARIETY OF PROGRAMS ENCOMPASSING SPORTS SUCH AS BASKETBALL AND SOCCER, DRAMA, MUSIC, CHESS AND ART. THESE PROGRAMS WERE DESIGNED TO ASSIST IN THE DEVELOPMENT OF THE CHILD'S SELF ESTEEM. 11175996 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 17 0 1 221 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 23 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X PAULINE MOTTS 9722483032 18011 HILLCREST DALLAS TX 75252 MARC GROSSFELD PRESIDENT/TRUSTEE 2.00 X X 0 0 0 JULIE WILKOFSKY PRESIDENT ELECT 2.00 X X 0 0 0 NEAL ROTHSTEIN VP FINANCE/TRUSTEE 2.00 X X 0 0 0 ANDREA STEIGER SECRETARY/TRUSTEE 2.00 X X 0 0 0 BRAD BEHRINGER VP DEVELOPMENT/TRUSTEE 2.00 X X 0 0 0 JONATHAN BLUM TRUSTEE 2.00 X 0 0 0 NILI BUECKERT TRUSTEE 2.00 X 0 0 0 MICHAEL COHEN TRUSTEE 2.00 X 0 0 0 SARAH DAVIS TRUSTEE 2.00 X 0 0 0 AARON FRYDMAN TRUSTEE 2.00 X 0 0 0 DAN GOLD TRUSTEE 2.00 X 0 0 0 HYLTON JONAS TRUSTEE 2.00 X 0 0 0 EMILY KERN TRUSTEE 2.00 X 0 0 0 MARK KREDITOR TRUSTEE 2.00 X 0 0 0 NATE LEVINE TRUSTEE 2.00 X 0 0 0 YURY MINTSKOVSKY TRUSTEE 2.00 X 0 0 0 TINA ORLOWSKI TRUSTEE 2.00 X 0 0 0 NILLY OVADIA TRUSTEE 2.00 X 0 0 0 LEE RAPHAEL TRUSTEE 2.00 X 0 0 0 RISHA KOPEL REIMAN TRUSTEE 2.00 X 0 0 0 MICHELLE ROSENBERG TRUSTEE 2.00 X 0 0 0 SHANA STAUB TRUSTEE 2.00 X 0 0 0 ADAM STERN TRUSTEE 2.00 X 0 0 0 JENNIFER TONINI TRUSTEE 2.00 X 0 0 0 SANDRA VEEDER TRUSTEE 2.00 X 0 0 0 MICHAEL ZIMMERMANN TRUSTEE 2.00 X 0 0 0 TOM ELIEFF HEAD OF SCHOOL 40.00 X 275432 0 62762 BRAD FLEURY DIRECTOR OF FINANCE & OP 40.00 X 120156 0 15057 LIZ LAWLOR K-8 PRINCIPAL 40.00 X 107478 0 14807 YAEL TWITO DIR. OF ADVANCEMENT 40.00 X 123450 0 3132 626516 0 95758 4 0 1 0 MERIPLEX SOLUTIONS 10111 RICHMOND AVENUE HOUSTON TX 774024215 TECHNOLOGY SUPPORT AND LICENSURE 318882 THE CLEAR OPTION BUILDING MAINTENANCE 722 DEVONSHIRE RICHARDSON TX 75080 BLDG. MAINTENANCE AND CLEANING SERVICES 205776 RHONDAROBICS INC 2200 SKY HARBOR DRIVE PLANO TX 75025 PHYSICAL ED INSTRUCTION 102875 3 443650 143595 904913 44671 1492158 TUITION & FEES 611600 9226092 9226092 DAYCARE/CAMP PROGRAMS 611600 1210179 1210179 STUDENT ACTIVITIES 611600 433407 433407 MISCELLANEOUS 611600 110759 110759 10980437 85578 85578 32145 0 32145 32145 32145 140265 102890 37375 37375 37375 77283 443650 126001 -48718 -48718 12578975 10980437 0 106380 1829002 1829002 336042 201626 67208 67208 6152326 5227602 696254 228470 67250 45182 21505 563 730542 635427 83945 11170 441966 395090 34217 12659 195 195 28751 25875 2588 288 13068 13068 60108 19473 40419 216 73384 73294 90 410019 341737 67214 1068 359427 323438 34634 1355 755835 672820 73827 9188 100752 90676 9068 1008 770160 693144 69314 7702 115453 103907 10391 1155 STUDENT ACTIVITIES 530504 530504 LOSS ON INSURANCE CLAIM 252463 252463 OTHER EXPENSES 78324 3211 75066 47 PROFESSIONAL DEVELOPMEN 63330 37282 10440 15608 28755 28755 13197656 11175996 1635110 386550 142287 231803 1927134 1878940 586936 318791 27772 110499 385216 161683 20207713 9968962 10445532 10238751 2223449 2408650 4679620 6194161 20417946 21543278 559035 498647 2981935 3186069 1640000 1640000 4709318 6204378 9890288 11529094 X 9067650 8524520 1460008 1489664 10527658 10014184 20417946 21543278 -618681 105207 0 X 0 1 X 1 0 X 1353003 1076707 2314343 1022539 1492158 7258750 1353003 1076707 2314343 1022539 1492158 7258750 333993 6924757 54688 53428 33135 69905 117723 328879 38869 93503 391968 420380 0 944720 340709 340709 8873058 46358633 0.78040 0.75450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2191374 63430 185155 62000 2377959 2553266 7325 -303189 66028 2191374 2268425 49444 293773 58376 2553266 2281486 15771 21168 50000 2268425 2438409 121850 159375 2400884 0.45240 0.54760 0.00000 1 0 1838059 1838059 1375000 1002306 372694 14303850 7218732 7085118 2690804 1747924 942880 10238751 CONTRACTUAL TUITION AND FEES RECEIVABLE 6048342 RIGHT OF USE ASSET 145819 6194161 REFUNDABLE DEPOSITS 9811 CONTRACTUAL UNEARNED TUITION AND FEES 6048342 CAPITAL LEASE OBLIGATIONS 146225 6204378 X 10721650 105207 6000 126001 237208 10484442 13068 2081465 2094533 12578975 11235124 6000 126001 132001 11103123 13068 2081465 2094533 13197656 PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. AS REQUIRED BY U.S GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE SCHOOL IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, THE SCHOOL DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 126,001. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,829,002. LOSS ON INSURANCE CLAIM 252,463. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 126,001. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 1,829,002. LOSS ON INSURANCE CLAIM 252,463. 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 RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 ON JUNE 28, 2021, THE SCHOOL WAS NOTIFIED BY THE TEXAS EDUCATION AGENCY ("TEA") OF ITS ELIGIBILITY FOR REIMBURSEMENTS, DIRECT SERVICES AND/OR EQUIPMENT IN THE AMOUNT OF $800,000 AS PART OF THE EANS PROGRAM UNDER THE CORONAVIRUS RESPONSE AND RELIEF SUPPLEMENTAL APPROPRIATIONS ACT, 2021 ("CRRSA ACT") ISSUED BY THE U.S. DEPARTMENT OF EDUCATION. THE EANS PROGRAM WAS CREATED TO PROVIDE SERVICES OR ASSISTANCE TO ELIGIBLE NON-PUBLIC SCHOOLS TO ADDRESS THE IMPACT THAT CORONAVIRUS DISEASE ("COVID-19") HAD, AND CONTINUES TO HAVE, ON NON-PUBLIC SCHOOL STUDENTS AND TEACHERS. FUNDING WAS DISTRIBUTED BY THE TEA BASED ON A PER-STUDENT BASE RATE, WITH AN ADDITIONAL SUPPLEMENTAL RATE FOR EACH STUDENT FROM A LOW-INCOME FAMILY. SCHOOLS WILL RECEIVE FUNDING BY SUBMITTING APPLICATIONS FOR REIMBURSEMENT OF QUALIFYING EXPENSES AND ARE SUBJECT TO REVIEW AND APPROVAL BY THE TEA. SCHEDULE E, LINE 6A (CONTINUED...) ON SEPTEMBER 1, 2022, THE SCHOOL WAS APPROVED BY THE FEDERAL EMERGENCY MANAGEMENT AGENCY ("FEMA") FOR ITS ELIGIBILITY FOR REIMBURSEMENTS, EQUIPMENT, RENOVATIONS AND/OR TRAINING IN THE AMOUNT OF $150,000 AS PART OF THE NONPROFIT SECURITY GRANT PROGRAM ("NSGP") ISSUED BY THE U.S. DEPARTMENT OF HOMELAND SECURITY. THE NSGP PROGRAM WAS CREATED TO PROVIDE SUPPORT FOR PHYSICAL SECURITY ENHANCEMENTS AND OTHER SECURITY ACTIVITIES TO NONPROFIT ORGANIZATIONS THAT ARE AT HIGH RISK OF A TERRORIST ATTACK. FUNDING WAS DISTRIBUTED BY FEMA AND THE SCHOOL WILL RECEIVE FUNDING BY SUBMITTING APPLICATIONS FOR REIMBURSEMENT OF QUALIFYING EXPENSES AND ARE SUBJECT TO REVIEW AND APPROVAL BY THE FEMA. AS OF JUNE 30, 2023 THE SCHOOL INCURRED $143,595 IN QUALIFYING EXPENSES AND HAS RECOGNIZED RELATED REVENUE IN THE AUDITED FINANCIAL STATEMENTS. ANNUAL GALA 520933 443650 77283 14075 52515 2800 56611 520933 443650 77283 14075 52515 2800 56611 126001 -48718 1 FINANCIAL AID 190 1829002 FMV DIRECT CREDIT TO STUDENT'S ACCOUNT PART I, LINE 2: LEVINE ACADEMY PROVIDES A NEEDS-BASED FINANCIAL AID PROGRAM TO ASSIST QUALIFYING FAMILIES WITH STUDENTS IN GRADES KINDERGARTEN-EIGHTH WITH TUITION COSTS. ALL FAMILIES SEEKING CONSIDERATION FOR TUITION ASSISTANCE ARE REQUIRED TO SUBMIT AN ONLINE APPLICATION WITH FACTS, A THIRD PARTY GRANT AND AID ASSESSMENT COMPANY. FAMILIES MUST ALSO FILE SUPPORTING DOCUMENTATION WITH FACTS. FACTS COLLECTS AND PROCESSES ALL INFORMATION AND SENDS A CONFIDENTIAL REPORT, INCLUDING A RECOMMENDATION, TO LEVINE'S FINANCIAL AID COMMITTEE. THE COMMITTEE REVIEWS THIS REPORT, ALONG WITH THE SCHOOL'S BUDGET FOR TUITION ASSISTANCE, AND MAKES AWARD DECISIONS. LEVINE ACADEMY OFFERS TUITION ASSISTANCE UNDER THE TUITION AFFORDABILITY PROGRAM FOR OUR EARLY CHILDHOOD CENTER THROUGH EIGHTH GRADE, BASED ON INCOME THRESHOLDS AND A PERCENTAGE OF AGI (ADJUSTED GROSS INCOME) AS REFLECTED ON THE MOST RECENT IRS 1040 FORM. THE TUITION AFFORDABILITY PROGRAM IS A FIRST-COME, FIRST-SERVED BASIS AND HAS LIMITED FUNDS. X X 1 0 X X X X 0 0 0 0 0 0 0 0 0 TOM ELIEFF HEAD OF SCHOOL 267682 0 7750 0 0 0 13296 0 49466 0 338194 0 0 0 PART I, LINE 1A THE HEAD OF SCHOOL RECEIVES A HOUSING ALLOWANCE OF $12,000 AND THE DIRECTOR OF FINANCE AND OPERATIONS RECEIVED A CELL PHONE ALLOWANCE OF $600, BOTH OF WHICH ARE INCLUDED IN THEIR TAXABLE INCOME. RACHEL GOLDIN FAMILY MEMBER OF DAN GOLD, TRUSTEE 54204 EMPLOYEMENT 0 COLETTE LYPSZYC FAMILY MEMBER OF HYLTON JONAS, TRUSTEE 49721 EMPLOYEMENT 0 SARA ZIMMERMAN FAMILY MEMBER OF MICHAEL ZIMMERMAN, TRUSTEE 26464 EMPLOYEMENT 0 X 61 1525 FMV X AUCTION ITEMS 319 38796 FMV X CONSTRUCT. MATERIALS 1 4350 FMV 0 0 1 0 SCHEFULR M, PART I , COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS AND NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 2 TWO BOARD MEMBERS, EMILY KERN AND JULIE WILKOFSKY, HAVE A FAMILIAL RELATIONSHIP. TWO BOARD MEMBERS, MARK KREDITOR AND SARAH DAVIS, HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 AMENDMENT TO THE BYLAWS OF CONSERVATIVE JEWISH DAY SCHOOL OF DALLAS INC., DBA ANN & NATE LEVINE ACADEMY SUBSTANTIAL CHANGES SUMMARIZED BELOW: SECTION 2.3 - BOARD OF DIRECTORS, COMPOSITION AND QUALIFICATIONS BOARD OF DIRECTORS MAY CONSIST OF DIRECTORS FROM FAMILIES WITH CHILDREN CURRENTLY ENROLLED IN THE SCHOOL AND DIRECTORS SELECTED FROM THE COMMUNITY AT LARGE, REMOVING PRIOR COMPOSITION RESTRICTIONS. SECTION 2.4 - SECTION 2.4 NON-VOTING MEMBERS CSI REPRESENTATIVE CAN NO LONGER BECOME A NON-VOTING MEMBER ON THE BOARD OF DIRECTORS SECTION 2.5, B - SECTION 2.5 ELECTION OF DIRECTORS; TERM SERVICE AS A DIRECTOR DURING A TERM BEGUN PRIOR TO SUCH DIRECTOR SHALL NOT COUNT TOWARD A TERM LIMIT. A DIRECTOR IS NOT ELIGIBLE TO SERVE ON THE BOARD FOR ONE (1) YEAR BEFORE BECOMING ELIGIBLE TO SERVE AGAIN AS A DIRECTOR. SECTION 3.1, B - SECTION 3.1 EXECUTIVE COMMITTEE IMMEDIATE PAST PRESIDENTS MAY BE INVITED ON THE EXECUTIVE COMMITTEE BY THE PRESIDENT AND NO LONGER LIMITED TO TWO (2). SECTION 4.2 - OFFICERS, ELECTION AND TERM OF OFFICE PRESIDENT SHALL SERVE A TWO (2) YEAR TERM AND OTHER OFFICERS SHALL SERVE A ONE (1) YEAR TERM. NO OFFICER SHALL SERVE MORE THAN SIX CONSECUTIVE TERMS IN ONE OFFICE (CHANGED FROM THREE). ARTICLE VII - SPECIAL PROVISIONS THIS SECTION HAD BEEN REMOVED FROM THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 IS CIRCULATED TO THE FINANCE AND EXECUTIVE COMMITTEES AND FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES AND OFFICERS REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY AT THE BEGINNING OF THE SCHOOL YEAR, AS WELL AS DISCLOSE ANY CONFLICTS THROUGHOUT THE YEAR AS REQUIRED BY THE POLICY. IF A CONFLICT IS IDENTIFIED, THE ISSUE IS REVIEWED BY THE EXECUTIVE COMMITEE OF THE BOARD AND THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION B, LINE 15 FOR THE HEAD OF SCHOOL, THE BOARD APPOINTED AN INDEPENDENT COMMITTEE TO REVIEW AND CONSIDER THE COMPENSATION OF THE HEAD OF SCHOOL BASED ON COMPARABILITY DATA. SALARY SURVEY DATA WAS OBTAINED FOR A NUMBER OF PEER SCHOOLS AND COMPARED TO ENSURE THAT COMPENSATION WAS REASONABLE. THE COMMITTEE HELD SEVERAL MEETINGS WHERE THE DELIBERATION AND DECISIONS OF THE COMMITTEE WERE CONTEMPORANEOUSLY DOCUMENTED. THE INDEPENDENT COMMITTEE'S DECISION ON HEAD OF SCHOOL COMPENSATION WAS PRESENTED TO AND RATIFIED BY THE ENTIRE BOARD. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL GOVERNING DOCUMENTS ARE LOCATED IN THE POLICY MANUAL IN THE BUSINESS OFFICE AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.