2025-03-13T10:51:02-05:00 2024-06-30 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2023-07-01 250969468 COMMUNITY DAY SCHOOL COMM 4125211100 6424 FORWARD AVENUE PITTSBURGH PA 15217 ROBERT DINKELMEYER DIRECTOR OF FINANCE 4125211100 2025-03-13 1 0 ELIZABETH E KRISHER P01275616 4124715500 2023 2025-03-06 01:10:19Z AVI BARAN MUNRO 6424 FORWARD AVENUE PITTSBURGH PA 15217 8191755 0 X WWW.COMDAY.ORG X 1913 PA AN INDEPENDENT PRE-K TO GRADE 8 JEWISH DAY SCHOOL SERVING THE WESTERN PENNSYLVANIA COMMUNITY. 14 14 114 200 0 0 4137660 2458755 5322597 5330528 85962 205329 77797 103294 9624016 8097906 1527691 1576798 0 0 5827603 5972455 0 0 127192 1476420 1513674 8831714 9062927 792302 -965021 10472421 9997440 937097 1275555 9535324 8721885 COMMUNITY DAY SCHOOL'S MISSION IS TO DELIVER A JOYFUL, INNOVATIVE EDUCATION THAT EMPOWERS OUR CHILDREN TO BECOME ACCOMPLISHED LEARNERS AND COMPASSIONATE UPSTANDERS WHO ARE COMMITTED TO JEWISH LIFE AND TO CREATING A BETTER WORLD. 0 0 6924040 1576798 5330528 COMMUNITY DAY SCHOOL IS A NURTURING, ACADEMICALLY EXCELLENT JEWISH DAY SCHOOL FOR THE 21ST CENTURY. FROM OUR EARLY CHILDHOOD PROGRAM THROUGH MIDDLE SCHOOL, WE INSPIRE OUR STUDENTS TO LOVE LEARNING THROUGH INNOVATIVE TEACHING METHODS AND HANDS-ON DISCOVERY. COMMUNITY DAY SCHOOL IS A WELCOMING COMMUNITY WHERE PITTSBURGH FAMILIES WHO SPAN THE SPECTRUM OF JEWISH BELIEF AND PRACTICE CAN LEARN AND CONNECT ALONG WITH THEIR CHILDREN. AS OUR STUDENTS GROW IN KNOWLEDGE FROM PRESCHOOL THROUGH 8TH GRADE, THEY GROW AS PEOPLE - FINDING THEIR PASSIONS, EMBRACING THEIR JEWISH IDENTITIES, AND PREPARING FOR SUCCESSFUL AND MEANINGFUL LIVES. THERE WERE 287 STUDENTS ENROLLED DURING THE 2023-2024 SCHOOL YEAR IN EARLY CHILDHOOD THROUGH GRADE 8. 6924040 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 1 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 114 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 PA X ROBERT DINKELMEYER 4125211100 6424 FORWARD AVENUE PITTSBURGH PA 15217 NETA BAR BOARD MEMBER 1.00 X 0 0 0 JOSHUA BRESLAU BOARD MEMBER 1.00 X 0 0 0 ELISA CAVALIER BOARD MEMBER 1.00 X 0 0 0 SHIRI FRIEDMAN VICE PRESIDENT 1.00 X X 0 0 0 DANA HIMMEL BOARD MEMBER 1.00 X 0 0 0 MICAH JACOBS BOARD MEMBER 1.00 X 0 0 0 MARSHA MARCUS BOARD MEMBER 1.00 X 0 0 0 ROBERT O'DOHERTY SECRETARY, UNTIL JUNE 2024 2.00 X X 0 0 0 DANNI VALINSKY BOARD MEMBER 1.00 X 0 0 0 BERNADETTE SCHEID TREASURER 2.00 X X 0 0 0 EVAN INDIANER PRESIDENT 5.00 X X 0 0 0 ADAM DANENBERG BOARD MEMBER 1.00 X 0 0 0 SCOTT LEIB BOARD MEMBER 1.00 X 0 0 0 LAUREN LIEBERMAN BOARD MEMBER 1.00 X 0 0 0 MARC TANNENBAUM BOARD MEMBER, UNTIL MARCH 2024 1.00 X 0 0 0 ALLISON POCHAPIN BOARD MEMBER, UNTIL JUNE 2024 1.00 X 0 0 0 BOB WHITEHALL BOARD MEMBER, UNTIL JUNE 2024 1.00 X 0 0 0 ROBERT DINKELMEYER DIRECTOR OF FINANCE 50.00 X 103023 0 12540 AVI BARAN MUNRO HEAD OF SCHOOL, UNTIL JUNE 2024 50.00 X 215372 0 9831 CASEY WEISS HEAD OF SCHOOL, BEG JUNE 2024 50.00 X 0 0 0 MARK MINKUS HEAD OF INTERMEDIATE/MIDDL 50.00 X 121861 0 16890 LEON COVITZ HEAD OF JEWISH LIFE AND LE 50.00 X 116650 0 12947 JORDAN HOOVER DIRECTOR OF OPERATIONS 50.00 X 106575 0 12706 663481 0 64914 5 0 1 0 0 248556 2210199 2458755 TUITION REVENUE 611710 4923894 4923894 AUXILLARY FEE REVENUE 611710 279713 279713 LUNCH REVENUE 611710 126921 126921 5330528 205329 205329 197143 93849 103294 103294 8097906 5330528 0 308623 1576798 1576798 728395 268348 460047 4106635 3074167 957045 75423 131685 100847 27823 3015 633314 456925 173337 3052 372426 281790 84851 5785 12528 12528 55199 55199 131129 41607 85829 3693 46047 33204 12843 26375 23098 3066 211 120100 114293 5611 196 6514 605 5571 338 7747 4727 2960 60 345676 333970 11135 571 80532 61471 18077 984 BOOKS, ACTIVITIES, AND 280976 280976 EQUIPMENT RENTAL, REPAI 171329 148011 23318 FOOD SERVICE 116442 107870 1804 6768 DUES AND SUBSCRIPTIONS 24019 2745 21274 89061 45792 29016 14253 9062927 6924040 2011695 127192 1040550 1467041 2519934 1466770 283582 333898 28811 175936 257860 206524 10018623 6223068 3996834 3795555 1943850 2150716 401000 401000 10472421 9997440 380446 391077 556651 884478 937097 1275555 X 8213227 7162609 1322097 1559276 9535324 8721885 10472421 9997440 -965021 151582 0 X X 0 1 X 1 0 X 3230428 3751182 2913674 4137660 2458755 16491699 3230428 3751182 2913674 4137660 2458755 16491699 19714 16471985 87074 41643 104076 84454 205329 522576 17014275 25385942 0.96810 0.96850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1943850 20018 196887 16576 6536 2150715 1602937 225000 152734 30958 5863 1943850 1737332 86000 -198364 16208 5823 1602937 1388007 25025 350868 21640 4928 1737332 1305541 141771 18727 73928 4104 1388007 0.56020 0.43980 1 0 8917330 5301612 3615718 1101293 921456 179837 3795555 X 6524852 151582 -1818485 -1666903 8191755 -93849 -93849 8097906 7338291 93849 93849 7244442 1818485 1818485 9062927 PART V, LINE 4: THE ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR SCHOLARSHIP, CAPITAL REPAIR AND PROGRAM AND OPERATING EXPENSES OF COMMUNITY DAY SCHOOL. PART X, LINE 2: INCOME TAXES - COMMUNITY DAY SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC); THEREFORE, NO PROVISION FOR INCOME TAXES IS NECESSARY. THE FASB CODIFICATION TOPIC INCOME TAXES PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. COMMUNITY DAY SCHOOL CLASSIFIES INTEREST AND PENALITIES AS INCOME TAX EXPENSE, IF INCURRED. COMMUNITY DAY SCHOOL'S STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2024 AND 2023 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, COMMUNITY DAY SCHOOL HAS NO UNRECOGNIZED TAX BENEFITS. COMMUNITY DAY SCHOOL BELIEVES THAT IT IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND TUITION REMISSION PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION 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 POLICY IS INCLUDED ON HOMEPAGE OF COMMUNITY DAY SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 CONTRIBUTIONS WERE RECEIVED FROM SCHOLARSHIP ORGANIZATIONS ESTABLISHED TO DISTRIBUTE FUNDS UNDER THE PENNSYLVANIA EDUCATIONAL IMPROVEMENT TAX PROGRAM. THESE FUNDS WERE USED TO PROVIDE TUITION ASSISTANCE TO QUALIFIED STUDENTS ATTENDING THE SCHOOL. STATE FUNDING IS PROVIDED FOR TEXTBOOKS, SUPPLIES, AND SERVICES FOR STUDENTS ATTENDING THE SCHOOL. GRANTS WERE RECEIVED FOR SECURITY. CDS ANNUAL PARTY 197143 197143 20314 47269 4195 22071 197143 197143 20314 47269 4195 22071 93849 103294 1 TUITION ASSISTANCE - NEED BASED 165 1576798 PART I, LINE 2: TUITION ASSISTANCE IS PROVIDED BASED ON FINANCIAL NEED, ANAYLSIS OF COMPLETED APPLICATION FORMS, AND COPIES OF TAX RETURNS. THE PROCESS IS OVERSEEN BT A TUITION ASSISTANCE COMMITTEE, CHAIRED BY THE CONTROLLER WITH PROCESSING OF APPLICATIONS BY AN UNRELATED THIRD PARTY. X X X 0 0 0 0 0 0 0 0 0 AVI BARAN MUNRO HEAD OF SCHOOL, UNTIL JUNE 2024 215372 0 0 0 0 0 0 0 9831 0 225203 0 0 0 PART I, LINE 3 EXECUTIVE COMPENSATION IS COMPARED TO BENCHMARK DATA ON AN ANNUAL BASIS. THE BOARD COMMITTEE REVIEWS THE PERFORMANCE OF THE HEAD OF SCHOOL AND ADJUSTMENTS ARE MADE TO COMPENSATION IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT. 17454 NEED BASED TUITION FINANCIAL AID FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, ALL OF THE POWERS OF THE BOARD OF TRUSTEES. IT SHALL ALSO BE THE DUTY OF THE EXECUTIVE COMMITTEE TO SET THE AGENDA FOR EACH MEETINGS OF THE BOARD OF TRUSTEES; TO ACT ON BEHALF OF THE BOARD OF TRUSTEES WITH RESPECT TO THE OPERATIONS OF THE SCHOOL BETWEEN MEETING OF THE BOARD; AND TO ENGAGE IN STRATEGIC PLANNING REGARDING THE LONG-RANGE NEEDS OF THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE DIRECTOR OVERSEES THE COMPLETION OF THE FORM 990 AND SUBMITS THE FULL RETURN WITH ALL SCHEDULES TO THE AUDIT COMMITTEE FOR REVIEW. THE PUBLIC DISCLOSURE VERSION OF THE FORM 990 WITH REDACTED SCHEDULE B IS THEN SUBMITTED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, THE HEAD OF SCHOOL, AND FINANCE DIRECTOR COMPLETE A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS TO IDENTIFY POTENTIAL OR ACTUAL CONFLICTS. THE AUDIT COMMITEE REVIEWS THE COMPLETED FORMS AND MONITORS COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD COMMITTEE REVIEWS THE PERFORMANCE OF THE HEAD OF SCHOOL AND ADJUSTMENTS ARE MADE TO COMPENSATION IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT. COMPENSATION IS COMPARED TO BENCHMARK DATA ON AN ANNUAL BASIS. THE HEAD OF SCHOOL REVIEWS THE PERFORMANCE OF OTHER OFFICERS AND ADJUSTMENTS ARE MADE TO COMPENSATION ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 COMMUNITY DAY SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.