2024-07-15T17:25:42-05:00 2023-08-31 WITHUMSMITHBROWNPC 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2022-09-01 953190850 KADIMA HEBREW ACADEMY % STEVEN LORCH KADI 8183460849 7011 SHOUP AVE WEST HILLS CA 91307 DR STEVEN LORCH HEAD OF SCHOOL 8183460849 2024-07-15 true DR STEVEN LORCH 999009999 RICHARD L RUVELSON P00234075 9492612808 2 2022 2023-04-26 12:10:37Z Kadima Day School DR STEVEN LORCH 7011 SHOUP AVE WEST HILLS CA 91307 6335677 false X WWW.KADIMADAYSCHOOL.ORG X 1970 CA EDUCATIONAL ORGANIzATION DEDICATED TO JUDAIC AND GENERAL STUDIES. 17 15 131 60 0 0 1011976 1604089 4284845 4693030 25 143 60510 38415 5357356 6335677 253657 128050 0 0 3642303 4046646 0 0 110006 1604062 2479843 5500022 6654539 -142666 -318862 12453871 13407970 15330795 16603756 -2876924 -3195786 KADIMA DAY SCHOOL PROVIDES AN INTEGRATED GENERAL AND JUDAIC STUDIES EDUCATION THAT IS COMPREHENSIVE AND ACADEMICALLY CHALLENGING. false false 5428744 128050 4693030 KADIMA DAY SCHOOL IS DEDICATED TO CREATING AN ENRICHING LEARNING EDUCATIONAL ENVIRONMENT, STRESSING ACADEMIC, EMOTIONAL, SOCIAL, PHYSICAL AND SPIRITUAL DEVELOPMENT OF EACH CHILD. KADIMA DAY SCHOOL OPERATES THREE DIVISIONS: AN EARLY CHILDHOOD EDUCATION CENTER (ECEC) FOR CHILDREN AGES 2-5, ELEMENTARY SCHOOL FOR GRADES K-5, AND MIDDLE SCHOOL FOR GRADES 6-8. 268 STUDENTS WERE ENROLLED IN 2022-23: 87 IN ECEC; 146 IN ELEMENTARY; AND 42 IN MIDDLE SCHOOL. 5428744 true true false false false false false false false true true false false false false true true false true false false false false false false false false false true true true false false false false false true true false false false false false false false false false false false false true 22 0 true 131 true false false false false false true true false false false false false false X 17 15 true false false false false false false true true false false true true true true true true true true false CA X STEVEN LORCH 8183460849 7011 SHOUP AVE WEST HILLS CA 91307 Steven Lorch HEAD OF SCHOOL 40.0 0.0 X 144163 0 32424 Cherie Friedman Principal (SINCE 7-23) 40.0 0.0 X 108322 0 5424 Arnold Rudnick Director of Finance 20.0 0.0 X 67000 0 0 Rebekah Alarcon PRINCIPAL (UNTIL 5-23) 40.0 0.0 X 57958 0 0 Fran Amkraut Vice President (SINCE 6-23) 1.0 0.0 X X 0 0 0 Ellen Ben Basat Trustee 1.0 0.0 X 0 0 0 Liz Benyeshay Trustee 1.0 0.0 X 0 0 0 Sharlene Blau TRUSTEE 1.0 0.0 X 0 0 0 Shawn Evenhaim TRUSTEE 1.0 0.0 X 0 0 0 Michaela Fridman TRUSTEE PAST(until 6-23) 1.0 0.0 X 0 0 0 David Green President - PAST (until 6-23) 5.0 0.0 X X 0 0 0 Karen Hovav TRUSTEE 1.0 0.0 X 0 0 0 Ken Krainman TRUSTEE 1.0 0.0 X 0 0 0 Casey Long TRUSTEE (SINCE 7-23) 5.0 0.0 X 0 0 0 Karen Tenenblatt Secretary 5.0 0.0 X X 0 0 0 Danielle Keisari VP Development (SINCE 7-23) 10.0 0.0 X X 0 0 0 Margaret Sinai President (SINCE 7-23) 10.0 0.0 X X 0 0 0 Galit Bernstein VICE PRES Finance (SINCE 7-23) 5.0 0.0 X X 0 0 0 Noam Hameiri TRUSTEE (SINCE 7-23) 1.0 0.0 X 0 0 0 Guy Weis TRUSTEE (SINCE 7-23) 1.0 0.0 X 0 0 0 Shani Gabay PTO Co-President (SINCE7-23) 10.0 0.0 X X 0 0 0 Adva Tzvi PTO Co-President (SINCE 7-23) 10.0 0.0 X X 0 0 0 Yaakov Tzvi TRUSTEE 1.0 0.0 X 0 0 0 377443 0 37848 2 false true false Cooking 4 Kids Inc 22958 DOLOROSA ST WOODLAND HILLS CA 91367 FOOD SERVICES 165782 David Shield Security Inc 23945 CALABASAS RD SUITE 108 CALABASAS CA 91302 SECURITY 152398 2 1199480 404609 1604089 TUITION & FEES 611710 3891673 3891673 CAFETERIA 611710 278473 278473 OTHER PROGRAMS 611710 522884 522884 4693030 143 143 0 0 8010 8010 0 8010 8010 0 0 0 0 0 0 0 0 0 0 OTHER REVENUE 900099 30405 30405 30405 6335677 4723435 0 8153 0 128050 128050 0 0 628000 476200 126200 25600 0 2919023 2440149 441024 37850 0 224620 184682 35920 4018 275003 226106 43977 4920 0 12490 12490 42678 42678 0 0 0 276422 227273 44204 4945 18912 15550 3024 338 78328 64401 12526 1401 0 0 312588 257009 49988 5591 0 0 0 407742 230831 159112 17799 0 225252 185201 36021 4030 47114 38737 7534 843 PROGRAM & EDUCATIONAL SERVICES 234600 234600 FOOD - HOT LUNCH 257641 257641 BAD DEBT EXPENSE 431814 361293 70271 250 BANK CHARGES 101477 83434 16228 1815 32785 17587 14592 606 6654539 5428744 1115789 110006 X 389655 434975 90548 52156 440097 466751 260400 1314917 0 0 0 0 0 0 4975 4975 76443 110176 15671563 4647543 11180290 11024020 3467 0 0 0 0 0 0 0 7996 0 12453871 13407970 384053 532138 0 0 1062162 1243686 7863532 7866884 0 0 6021048 6961048 0 0 0 0 0 0 15330795 16603756 X -3346417 -3686933 469493 491147 -2876924 -3195786 12453871 13407970 -318862 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4397 930 3467 4400 3 4397 4432 32 4400 4439 7 4432 1.00000 false false 7350595 7350595 6799063 3243050 3556013 1521905 1404493 117412 11024020 0 0 X 6922913 587236 587236 6335677 6335677 7241775 587236 587236 6654539 6654539 PART X, LINE 2 The School is exempt from federal and state income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code and corresponding provisions of the California Revenue and Taxation Statute. However, the School is subject to income taxes on any net income that is derived from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was granted exemption. As a matter of course, various taxing authorities, including the Internal Revenue Service, have the authority to regularly audit the School. There were no tax years open to examination by major tax jurisdictions as of August 31, 2023. Management believes that the School's tax positions comply with applicable tax law and has adequately provided for these matters. Further, there are no income tax related penalties and interest included in these financial statements. The School has adopted the provisions of Accounting Standards Codification ("ASC") 740-10-05 relating to accounting and reporting for uncertainty in income taxes. For the School, these provisions could be applicable to the incurrence of any unrelated business income attributable to the School. true true true true true true true false false false false false false false false true false true PART I, LINE 3 THE ORGANIZATION PUBLICIZES ITS POLICY THROUGH ENROLLMENT PACKETS, HANDBOOKS AND ON THEIR WEBSITE. PART I, LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: THE SCHOOL RECEIVED THE EMPLOYMENT RETENTION CREDIT DURING FYE 6/30/23. true SCHOLARSHIPS 209 128050 FORM 990, SCHEDULE I, PART I, LINE 2: KADIMA PROVIDES NEED-BASED TUITION ASSISTANCE TO HELP STUDENTS WHOSE FAMILIES ARE UNABLE TO AFFORD FULL TUITION TO ATTEND THE SCHOOL. FUNDS ARE PROVIDED FROM THE ANNUAL OPERATING BUDGET AND AUGMENTED BY ADDITIONAL GRANTS. A SPECIAL COMMITTEE OVERSEES ALLOCATIONS OF SCHOLARSHIP RESOURCES TO DETERMINE ASSISTANCE ELIGIBILITY AND INDIVIDUAL AWARDS BASED ON THE REVIEW OF TAX RETURNS AND OTHER FINANCIAL INFORMATION. COMMITTEE MEMBERS ARE NOT ELIGIBLE FOR TUITION ASSISTANCE SCHOLARSHIPS. SPECIAL APPLICATIONS MAY BE CONSIDERED FOR TARGETED RECRUITMENT TO SPECIFIC GRADE LEVELS. X true false X false false false false false false false Steven Lorch HEAD OF SCHOOL 65363 0 0 0 78800 0 27000 0 5424 0 176587 0 0 0 SCHEDULE J, PART I, LINE 1A The Head of School received a housing allowance totaling $78,800, which was reported as taxable income on the 2022 Form W-2. This allowance is part of the comprehensive compensation package and reflects the school's commitment to supporting its leadership's residential needs. A CITY OF LOS ANGELES 956000735 544358P65 2005-09-07 7300000 BUILDING PURCHASE/RENOVATIONS false false false B CITY OF LOS ANGELES 956000735 2005-09-07 2000000 BUILDING PURCHASE/RENOVATIONS false false false A 1415000 0 7300000 0 0 0 201000 0 0 7099000 0 0 2005 false false true true B 0 0 2000000 0 0 0 0 0 0 2000000 0 0 2005 false false true true A false false false false 0 false false false false B false false false false 0 false false false false A false false true false true false 0 false 0 false false B false false true false true false 0 false 0 false false A false B false FORM 990, SCHEDULE K, PART I, BOND ISSUE: (A) ISSUER NAME: CITY OF LOS ANGELES (F) DESCRIPTION OF PURPOSE: BUILDING PURCHASE/RENOVATION FORM 990, SCHEDULE K, PART I, BOND ISSUE: (A) ISSUER NAME: CITY OF LOS ANGELES (F) DESCRIPTION OF PURPOSE: BUILDING PURCHASE/RENOVATION SHAWN EVENHAIM trustee operating X 6961048 6961048 false true false 6961048 Shani Gabay TRUSTEE - PTO CO PRESIDENT 7000 TUITION ASSISTANCE HELP WITH ANNUAL TUITION SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS: (A) NAME OF PERSON: SHAWN EVENHAIM (C) PURPOSE OF LOAN: OPERATING FUNDS ADVANCED TO ORGANIZATION FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: OUR COMMITMENT TO EDUCATIONAL EXCELLENCE AND JEWISH TRADITION TEACHES OUR STUDENTS TO MAXIMIZE THEIR ACADEMIC, SOCIAL, PHYSICAL AND SPIRITUAL POTENTIALS. A KADIMA EDUCATION INSTILLS A STRONG SENSE OF IDENTITY, PREPAREDNESS FOR HIGHER EDUCATION AND A COMMITMENT TO RESPONSIBLE LIVING GUIDED BY JEWISH ETHICS AND VALUES. FORM 990, PART VI, SECTION A, LINE 2: SHARLENE BLAU AND KAREN TENENBLATT HAVE A FAMILY RELATIONSHIP. Yaakov Tzvi AND Adva Tzvi HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B: THE 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: IT IS THE POLICY OF KADIMA DAY SCHOOL THAT ALL OFFICERS, TRUSTEES AND EMPLOYEES, WHILE ACTING IN SUCH CAPACITIES, SHOULD ACT IN THE BEST INTERESTS OF KADIMA DAY SCHOOL. UNDERLYING THIS POLICY ARE THREE PRINCIPLES: FIRST, NO SUCH OFFICER, TRUSTEE, OR EMPLOYEE SHOULD HAVE, ACQUIRE OR ENGAGE IN ANY INTEREST OR ASSOCIATION WHICH MIGHT INFLUENCE OR INTERFERE WITH THE INDEPENDENT EXERCISE OF HIS OR HER JUDGEMENT IN THE BEST INTEREST OF KADIMA DAY SCHOOL; SECOND, NO SUCH OFFICER, TRUSTEE, OR EMPLOYEE SHOULD PERSONALLY PROFIT FROM, OR OTHERWISE TAKE ADVANTAGE OF, OPPORTUNITIES WHICH ARE OBTAINED BY REASON OF SUCH OFFICER, TRUSTEE, OR EMPLOYEE'S POSITION WITH THE SCHOOL UNLESS SUCH OFFICER, TRUSTEE, OR EMPLOYEE'S INVOLVEMENT IS DISCLOSED AND PROPERLY APPROVED; AND THIRD, SUCH OFFICER, TRUSTEE, OR EMPLOYEE SHOULD REFRAIN FROM THOSE TRANSACTIONS OR ACTIVITIES CONDUCTED IN THEIR CAPACITY AS AN OFFICER, TRUSTEE OR EMPLOYEE OF KADIMA DAY SCHOOL WHICH, WHILE NOT INVOLVING PERSONAL PROFIT OR GAIN OF THE OFFICER, TRUSTEE OR EMPLOYEE INVOLVED, ARE NONETHELESS DETRIMENTAL TO THE BEST INTERESTS OF THE SCHOOL. ANY TRUSTEE, OFFICER, EMPLOYEE (INCLUDING FACULTY AND STAFF) OR COMMITTEE MEMBER WHO HAS AN INTEREST IN, OR IS DIRECTLY OR INDIRECTLY A PARTY TO, A CONTRACT OR TRANSACTION PRESENTED TO THE BOARD OF TRUSTEES OR ONE OF ITS COMMITTEES FOR AUTHORIZATION, APPROVAL, OR RATIFICATION, OR IN THE CASE OF AN EMPLOYEE, PRESENTED TO THE DIRECTOR OF FINANCE AND OPERATIONS FOR AUTHORIZATION, APPROVAL, OR RAMIFICATION SHALL MAKE A PROMPT, FULL AND FRANK DISCLOSURE OF HIS OR HER INTEREST TO THE CHAIR OR, IN THE CHAIR'S ABSENCE, THE VICE CHAIR OF THE BOARD OF TRUSTEES OR RELEVANT COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ALL RELEVANT AND MATERIAL FACTS KNOWN TO SUCH PERSON ABOUT THE CONTRACT OR TRANSACTION AND THE PERSON'S INTEREST OR RELATIONSHIP TO THE CONTRACT OR TRANSACTION. THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OR ANOTHER COMMITTEE, OR THE DIRECTOR OF FINANCE AND OPERATIONS IN THE CASE OF AN EMPLOYEE, TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE CONSIDERING THE ADVICE OF LEGAL COUNSEL, BY MAJORITY VOTE WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS) IN THE DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE THEREON, AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION OR TO RESPOND TO QUESTIONS) IN THE DISCUSSIONS OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE THEREON, AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. FORM 990, PART VI SECTION B, LINE 15: THE BOARD OF TRUSTEES RELIES UPON COMPARABILITY DATA TO DETERMINE AND APPROVE THE COMPENSATION OF THE HEAD OF SCHOOL. THE BOARD OF TRUSTEES UTILIZES RESOURCES SUCH AS COMPARATIVE RATES FOR SIMILAR POSITIONS. ONCE A DECISION HAS BEEN MADE BY THE BOARD OF TRUSTEES, IT IS THEN PRESENTED TO THE EXECUTIVE BOARD FOR APPROVAL. THE HEAD OF SCHOOL DETERMINES THE COMPENSATION FOR KEY EMPLOYEES. THE SAME TYPE OF COMPARABILITY DATA IS USED FOR KEY EMPLOYEES IN DETERMINING THE REASONABLENESS OF THE COMPENSATION. THE LAST TIME COMPARABIBLITY DATA WAS USED TO DETERMINE COMPENSATION WAS IN 2021. FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.