2024-05-10T06:15:52-00:00 2023-06-30 273488128 Bennett & Associates CPAs PLLC 100 Huronview Blvd Ann Arbor MI 48103 990 2022-07-01 382075343 Hebrew Day School of Ann Arbor HEBR 7349714633 2937 Birch Hollow Drive Ann Arbor MI 48108 Will Keller Head of School 7349714633 2024-05-10 true Will Keller XXX-XX-XXXX true James H Bennett CPA P00447547 7346228015 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Will Keller 2937 Birch Hollow Drive Ann Arbor MI 48108 1773938 false X www.hdsaa.org X 1975 MI To nurture the development of knowledgeable, caring and committed Jewish children in a dynamic learning environment. 14 14 42 85 0 403799 718089 1282973 1050821 478 5028 0 1687250 1773938 363058 308809 0 1263142 1223869 0 99632 329336 386471 1955536 1919149 -268286 -145211 1380840 1188347 210496 119369 1170344 1068978 To nurture the development of knowledgeable, caring and committed Jewish children in a dynamic learning environment. Through exceptional general and Judaic studies and Hebrew language immersion, students create a meaningful and joyous connection to their heritage and build a strong foundation for lifelong learning and involvement in the community. false false 1671232 308809 1050821 Teaching and instruction activities to enable students to achieve high academic standards reach their full learning potential experience Jewish traditions, rituals, cultures and values become part of an active school community that embraces a diverse population of Jewish expression speak the Hebrew language with competence in order to study Jewish culture and Israeli culture through the spoken and written language develop a strong Jewish identity with a commitment to learning, community, family and the State of Israel 1671232 true true false false false false false false false true true true false false false false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 1 0 true 42 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false X X Will Keller 7349714633 2937 Birch Hollow Drive Ann Arbor MI 48108 Will Keller Head of School 040.00 X 114133 0 28537 Shana Olson Trustee 003.00 X 0 0 26750 Samantha Hendren President 003.00 X X 0 0 0 Joshua J Chinsky Trustee 003.00 X 0 0 0 Karla Goldman Trustee 003.00 X 0 0 0 Marie-Adele Kress Secretary 003.00 X X 0 0 0 Michele Freed Trustee 003.00 X 0 0 0 Matt Kaplan Trustee 003.00 X 0 0 0 Monica Woll Rosen Trustee 003.00 X 0 0 0 Amnon Steiner Treasurer 003.00 X X 0 0 0 Michelle Stern-Samberg Trustee 003.00 X 0 0 0 Deborah Beim Trustee 003.00 X 0 0 0 Rob Goldman Trustee 003.00 X 0 0 0 Ron Sussman Trustee 003.00 X 0 0 0 Monica Vaisman Trustee 003.00 X 0 0 0 114133 55287 1 false false false 122469 595620 718089 Tuition and fees 611710 1027850 1027850 Other program income 611710 22971 22971 1050821 5028 5028 1773938 1050821 5028 0 308809 308809 0 0 152570 76285 45771 30514 0 888690 782177 61215 45298 16116 13287 1656 1173 90975 90975 75518 62261 7759 5498 0 0 3400 3400 0 0 586 586 36051 36051 63148 49503 9825 3820 8793 8793 0 213833 201003 10692 2138 0 0 24430 20786 3644 0 0 10383 8514 1869 12235 10367 1868 Fundraising events expense 11385 194 11191 2227 2227 1919149 1671232 148285 99632 31748 2450 752207 560574 8000 4124 2422 312688 242685 71429 70003 513332 552898 1380840 1188347 48509 45783 161987 73586 210496 119369 X 943413 738308 226931 330670 1170344 1068978 1380840 1188347 -145211 43845 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 90036 7893 580 97349 105370 -11558 3776 90036 492181 20712 407523 105370 515344 3866 27029 492181 516865 24533 26054 515344 1.00000 true false 68278 9717 58561 120440 113877 6563 123970 119091 4879 70003 Financial derivatives and other financial products Closely-held equity interests Pooled investments at Ann Arbor Federation 526887 F Pooled investments at Detroit Federation 26011 F 552898 Federal income taxes V 4 The Hebrew Day School of Ann Arbors endowment consists of three individual funds established for a variety of purposes. Its current endowment includes donor-restricted funds that Hebrew Day School of Ann Arbor must hold in perpetuity. It has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. true true true true true true true false false false false false false false false true false true 6a For the 2022-2023 school year, the School received Title I, II, and III government funds. true Tuition assistance 61 308809 Part I Line 2 The Hebrew Day School board votes to allocate Variable Tuition funds. It informs the Variable Tuition Committee of its budget. The committee can only go above that amount if it has prior approval from the board. Variable Tuition is awarded on a racially non-discriminatory basis. The forms that families need to fill out do not ask in any way about racial background. Members of the Variable Tuition Committee are volunteers. The committee is anonymous and no current parents serve as its members. The process is kept separate from the school in order to maintain confidentiality and objectivity. Parents who apply for Variable Tuition do so as part of the enrollment process. All parents are given a Variable Tuition application with their Tuition Contract. Parents who want to apply for Variable Tuition fill out an application online at the FACTS Management processing center, a division of the National Association of Independent Schools NAIS. The program is used by many private schools. This organization evaluates the financial information submitted to them and then sends recommendation of an award that the family can afford to pay for private education. With the information from the form, a copy of IRS Form 1040 provided by the family, and information about any extenuating circumstances, the committee makes a decision as to the amount of the Variable Tuition award. At times, no award is granted. A letter is sent to the family. There is an appeal process whereby the family can send a response back to the committee, indicating any new special circumstances. Form 990, Part VI, Section B, Line 11b An outside CPA firm prepares a draft of the Form 990. The Head of School and Business Manager review it together. The Executive Committee of the Board is given a copy of the draft 990 and Financial Statements Balance Sheet and Profit and Loss Statement. The Treasurer gives final approval. A final copy of the 990 is given to each voting board member before it is sent out to the IRS. In addition, the Treasurer gives an overview of the final 990 to the board at a formal meeting. If the School files an extension, all approval processes stay the same. Form 990, Part VI, Section B, Line 12c Members of the board of trustees complete a conflict of interest form annually. No trustee may participate in any discussion or vote on any matter in which he or she or a member of his or her immediate family has a potential conflict of interest due to having material economic involvement in the matter being considered. The President of the board will inquire whether conflicts may exist. Form 990, Part VI, Section B, Line 15a Compensation of the Head of School is reviewed by the board according to the terms of the contract and must be approved by a majority vote of the board as part of the budget approval. The board reviews to what extent the Head of School is in compliance with establishing and carrying out the goals of the school. Compensation is determined by the financial status of the school, Head of School performance review, and a review of compensation information and data for similarly qualified people in comparable positions. Form 990, Part VI, Section C, Line 19 The organizations governing documents, conflict of interest policy, and financial statements are made available to the public upon request.