2025-04-16T12:51:12-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 60 SOUTH MARKET STREET SUITE 1550 SAN JOSE CA 95113 990 2023-07-01 954805188 DE TOLEDO HIGH SCHOOL DETO 8183480048 22622 VANOWEN STREET WEST HILLS CA 91307 DEBORAH SHAPIRO CFOO 8183480048 2025-04-10 1 1 SHALINI SAIDHA P01959812 4082941025 2025-04-03 2023 2025-03-06 01:10:19Z DEBORAH SHAPIRO 22622 VANOWEN STREET WEST HILLS CA 91307 24293272 0 X WWW.DTHS.ORG X 2000 CA TO RAISE UP A NEW GENERATION OF JEWISH LEADERS WHOSE LIVES ARE SHAPED BY JEWISH VALUES & TRADITIONS. 19 18 193 82 0 0 2618135 4918481 16621259 16893764 489858 1415757 15095 -55553 19744347 23172449 2758945 2877587 0 0 10719186 11137382 0 0 674829 6411276 6642051 19889407 20657020 -145060 2515429 54388364 59366593 13871282 14833589 40517082 44533004 THE MISSION OF DE TOLEDO HIGH SCHOOL IS TO RAISE UP A NEW GENERATION OF JEWISH LEADERS FOR WHOM JEWISH VALUES AND TRADITIONS SHAPE AND GUIDE THEIR VISION, AND FOR WHOM KNOWLEDGE CREATES POSSIBILITIES FOR MORAL ACTION, GOOD CHARACTER, AND SHALOM. 0 0 16178235 2877587 16893764 THE LARGEST PROGRAM ACCOMPLISHMENT IS PROVIDING A HIGH LEVEL, COLLEGE PREPATORY, ACADEMIC COURSE OF STUDIES FOR 317 STUDENTS ENSURING THAT ALMOST EVERY STUDENT ATTENDS AN APPROPRIATE COLLEGE, UNIVERSITY, OR POSTHIGH SCHOOL SERVICE ENTERPRISE INCLUDING, BUT NOT EXCLUSIVE TO, THE U.S. MILITARY. THE ACADEMIC PROGRAM SERVICES CHILDREN OF AVERAGE TO EXCEPTIONAL ABILITIES THEREBY ALLOWING IT TO EMBRACE A WIDE RANGE OF STUDENTS IN THE JEWISH COMMUNITY AND THEREBY FULFILLING OUR MISSION OF BEING A TRUE COMMUNITY MINDED INSTITUTION. 16178235 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 82 0 1 193 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X DEBORAH SHAPIRO 8183480048 22622 VANOWEN STREET WEST HILLS CA 91307 MARK SHPALL HEAD OF SCHOOL 40.00 0.00 X 412524 0 39717 DEBORAH SHAPIRO CFOO 40.00 0.00 X 218597 0 19403 ELLEN HOWARD PRINCIPAL 40.00 0.00 X 216925 0 10854 GREGORY KEER DEAN OF STUDENTS 40.00 0.00 X 149021 0 8111 ALVIN CASTRO ATHLETIC DIRECTOR 40.00 0.00 X 143342 0 15978 TAMMY SHPALL DEAN OF DEANS 40.00 0.00 X 140621 0 6992 DAVID MARCUS DIRECTOR OF FACILITIES 40.00 0.00 X 138615 0 16208 ANTHONY SOLTIS ENGLISH TEACHER 40.00 0.00 X 124604 0 19530 PAUL NEINSTEIN PRESIDENT AS OF 7/23 1.00 0.00 X X 0 0 0 LINDA LANDAU IMMEDIATE PAST PRESIDENT 1.00 0.00 X X 0 0 0 RHEA TURTELTAUB EXECUTIVE VICE PRESIDENT 1.00 0.00 X X 0 0 0 SUSAN LOTWIN TREASURER 1.00 0.00 X X 0 0 0 MICHAEL WEISBERG SECRETARY 1.00 0.00 X X 0 0 0 ALEX FARD DIRECTOR 1.00 0.00 X 0 0 0 SHARON GERSH DIRECTOR 1.00 0.00 X 0 0 0 DR ORA GORDON DIRECTOR 1.00 0.00 X 0 0 0 DANA GROBESON PARENT ORG CHAIR 12.00 0.00 X 5042 0 0 JOSHUA HOLO DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL KAPLAN DIRECTOR 1.00 0.00 X 0 0 0 MARK LAINER DIRECTOR 1.00 0.00 X 0 0 0 ANNETTE LICHTENSTEIN DIRECTOR 1.00 0.00 X 0 0 0 NANCY LITTMAN DIRECTOR OF DEVELOPMENT 1.00 0.00 X 0 0 0 MARK SAMUEL DIRECTOR 1.00 0.00 X 0 0 0 JEFF SKLAR DIRECTOR 1.00 0.00 X 0 0 0 GLENN SONNENBERG DIRECTOR 1.00 0.00 X 0 0 0 ADAM TEITELBAUM DIRECTOR 1.00 0.00 X 0 0 0 IAN SIEGEL DIRECTOR 1.00 0.00 X 0 0 0 1549291 0 136793 26 0 1 0 PROFESSIONAL SECURITY CONSULTANTS 11454 SAN VICENTE BLVD LOS ANGELES CA 90049 SECURITY SERVICES 540651 ABM JANITORIAL SERVICES INC PO BOX 52609 LOS ANGELES CA 90074 JANITORIAL SERVICES 430038 BROOKS TRANSPORTATION PO BOX 2111 WINNETKA CA 91396 TRANSPORTATION 303805 ZUMA CANYON CONSTRUCTION PO BOX 6527 MALIBU CA 90264 CONSTRUCTION 280486 RED POINTE ROOFING LP 1814 N NEVILLE STREET ORANGE CA 92865 CONSTRUCTION 233073 9 251720 2060612 2606149 847374 4918481 TUITION AND FEES 611600 15905673 15905673 AUXILIARY SERVICES 611600 988091 988091 16893764 1334528 1334528 988050 906821 81229 81229 81229 158449 251720 214002 -55553 -55553 23172449 16974993 0 1278975 380907 380907 2496680 2496680 705932 116677 589255 8601346 6672539 1602290 326517 328619 250832 70352 7435 860770 704045 116910 39815 640715 477187 138985 24543 13844 13844 57400 57400 1762322 1361449 317416 83457 54890 88 54802 755470 527730 184977 42763 1672965 1294354 302497 76114 179541 176166 3375 26241 20156 5858 227 1073144 804861 214626 53657 241429 180609 48656 12164 PROGRAM/DEPARTMENT EXPE 485704 482488 2039 1177 DUES, PERMITS, LICENSES 265495 195770 62765 6960 STAFF DEVELOPMENT & OTH 51297 33603 17694 USE TAX 2309 2094 215 20657020 16178235 3803956 674829 10154828 7761948 4924727 13289759 587691 281897 5575677 6411524 197016 256978 29015049 9675447 18180064 19339602 14682239 11936677 86122 88208 54388364 59366593 1524600 1761143 6755367 6640570 15638 20352 5575677 6411524 13871282 14833589 X 27061560 29366532 13455522 15166472 40517082 44533004 54388364 59366593 2515429 1500493 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 10878599 572462 1261740 458868 12253933 10143111 510130 1031984 806626 10878599 10504095 1287186 -1324681 323489 10143111 8667890 87055 2040907 291757 10504095 8180423 581415 177371 271319 8667890 0.00000 0.25000 0.75000 1 0 1100000 1100000 9906797 3433728 6473069 12064201 4764316 7299885 2407192 834341 1572851 3536859 643062 2893797 19339602 JCF CHARITABLE PERPETUAL TRUST 163197 F JCF ENDOWMENT FUNDS 11773480 F 11936677 CONTRACTUAL UNEARNED TUITION AND FEES 6411524 6411524 X 22324603 1500493 315246 -2877587 -1061848 23386451 -214002 -214002 23172449 18308681 315246 214002 529248 17779433 2877587 2877587 20657020 PART IV, LINE 2B: THE SCHOOL SERVES AS THE AGENT AND HOLDS FUNDS FOR VARIOUS STUDENT ORGANIZATIONS. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES ONLY DONOR-RESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (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. A PORTION OF THE SCHOOL'S FUNDS HAVE BEEN INVESTED BY THE JF IN THE JEWISH COMMUNITY FOUNDATION'S COMMON COLLECTIVE POOL. PART X, LINE 2: THE SCHOOL IS A RELIGIOUS NONPROFIT CORPORATION DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE IRC. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. GAAP PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -2,877,587. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE -214,002. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 214,002. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 2,877,587. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER ALONG WITH SEVERAL OTHER LOCAL, INDEPENDENT SCHOOLS. THIS POLICY IS ALSO LISTED ON THE HOME PAGE OF THE SCHOOL'S WEBSITE. 2023 GALA 410169 251720 158449 88077 103775 22150 410169 251720 158449 88077 103775 22150 214002 -55553 1 BUILDERS OF JEWISH EDUCATION 6505 WILSHIRE BOULEVARD SUITE 300 LOS ANGLES CA 90048 954280178 501(C)(3) 51287 0 N/A N/A FINANCIAL ASSISTANCE JEWISH FEDERATION OF GREATER LOS ANGELES 6505 WILSHIRE BLVD LOS ANGLES CA 90048 956111928 501(C)(3) 54852 0 N/A N/A FINANCIAL ASSISTANCE BUILDERS OF JEWISH EDUCATION 6505 WILSHIRE BOULEVARD SUITE 300 LOS ANGLES CA 90048 954280178 501(C)(3) 10500 0 N/A N/A MILKEN SCHOLARSHIP THE LOUIS AND HAROLD PRICE FOUNDATION 10250 CONSTELLATION BLVD SUITE 2600 LOS ANGLES CA 90067 136121358 501(C)(3) 62268 0 N/A N/A TUITION ASISTANCE WINDSONG TRUST FOUNDATION 838 MANHATTAN BEACH BLVD MANHATTAN BEACH CA 90266 562461733 501(C)(3) 200000 0 N/A N/A TUITION ASISTANCE 5 0 FINANCIAL AID 156 2496680 N/A N/A PART I, LINE 2: THE SCHOOL PROVIDES TUITION ASSISTANCE BASED ON DEMONSTRATED NEED. FAMILIES MUST COMPLETE A TUITION ASSISTANCE APPLICATION EVERY ACADEMIC YEAR. EACH APPLICATION IS THEN REVIEWED IN DETAIL BY AN INDEPENDENT TUITION ASSISTANCE COMMITTEE, AND AN AWARD IS MADE ON A NON-DISCRIMINATORY BASIS BASED ON THE FINANCIAL INFORMATION PROVIDED. X X X X 0 0 0 0 0 0 0 0 0 MARK SHPALL HEAD OF SCHOOL 412524 0 0 0 0 0 15250 0 24467 0 452241 0 0 0 DEBORAH SHAPIRO CFOO 218597 0 0 0 0 0 10732 0 8671 0 238000 0 0 0 ELLEN HOWARD PRINCIPAL 216925 0 0 0 0 0 10170 0 684 0 227779 0 0 0 GREGORY KEER DEAN OF STUDENTS 149021 0 0 0 0 0 7427 0 684 0 157132 0 0 0 ALVIN CASTRO ATHLETIC DIRECTOR 143342 0 0 0 0 0 7075 0 8903 0 159320 0 0 0 DAVID MARCUS DIRECTOR OF FACILITIES 138615 0 0 0 0 0 6980 0 9228 0 154823 0 0 0 TAMMY SHPALL RELATED TO HOS 147613 EMPLOYMENT 0 PART VI SECTION A, LINE 2 TAMMY SHPALL IS WIFE OF MARK SHPALL HEAD OF SCHOOL X 1 18951 FMV X COMPUTER 1 384355 FMV X JANITORIAL SUPPLIES 1 351456 FMV X FURNITURE 1 63648 FMV X EQUIPMENT 1 28964 FMV 0 0 0 0 PART I, COLUMN (B): PART I, LINE B: THE NUMBER OF CONTRIBUTIONS REPORTED IS BASED ON THE NUMBER OF DONATIONS RECEIVED FROM CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 RELATED TO KEY EMPLOYEE HEAD OF SCHOOL MARK SHPALL IS TAMMY SHPALL THE 9TH GRADE DEAN, AND DEAN OF STUDENT SUPPORT SERVICES. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE CPA FIRM PREPARES THE FORM 990, THE CHIEF FINANCIAL AND OPERATING OFFICER REVIEWS THE FORM 990 IN DETAIL. A COPY OF THE FULL FORM 990 IS PROVIDED FOR REVIEW AND APPROVAL TO ALL BOARD MEMBERS PRIOR TO FINALIZING WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS AND BOARD MEMBERS, WITH A DIRECT OR INDIRECT CONFLICTING INTEREST INCLUDING ANY FINANCIAL INTEREST. THEY ARE REQUIRED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY AND COMPLETE AN ANNUAL STATEMENT REPORTING ANY POTENTIAL CONFLICTS. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF BOARD COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR BOARD COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR BOARD COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR BOARD COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE BOARD PRESIDENT OR BOARD COMMITTEE CHAIR SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR BOARD COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL CAN OBTAIN, WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR BOARD COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR BOARD COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION BY RECUSING THEMSELVES FROM PARTICIPATING IN ANY EXECUTIVE SESSION DISCUSSIONS. FORM 990, PART VI, SECTION B, LINE 15A THE ANNUAL PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S HEAD OF SCHOOL INCLUDES REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE, USE OF COMPARABILITY DATA AND MARKET INDICATORS AND CONTEMPORANEOUS DOCUMENTATION OF THE DELIBERATION AND DECISION. THE EVALUATION COMMITTEE CONDUCTS A REVIEW OF THE HEAD OF SCHOOL ON AN ANNUAL BASIS. SALARY COMPARABLES ARE PROVIDED TO THE PRESIDENT OF THE BOARD, WHO THEN REVIEWS THEM WITH THE HOS COMPENSATION COMMITTEE AND COMPARED AGAINST GOALS. THE COMPARABLE SALARIES COME FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, CALIFORNIA INDEPENDENT SCHOOLS ASSOCIATION, AND THE PRIZMAH ORGANIZATION. THIS REVIEW IS PRESENTED TO AND DISCUSSED BY THE BOARD IN A CLOSED EXECUTIVE SESSION. AT THAT TIME, THE EVALUATION COMMITTEE RECOMMENDS COMPENSATION BASED ON THIS REVIEW AND COMPARABLE DATA. THE EMPLOYMENT CONTRACT FOR THE HEAD OF SCHOOL MUST THEN BE RATIFIED BY THE BOARD. THE PROCESS DOES NOT APPLY TO OTHER OFFICERS AND KEY EMPLOYEES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 18 DE TOLEDO HIGH SCHOOL MAKES ITS FORM 990 AVAILABLE UPON REQUEST AND IS AVAILABLE ON GUIDESTAR. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT AVAILABLE TO THE PUBLIC. BASIC FINANCIAL DATA IS INCLUDED IN THE SCHOOL'S ANNUAL REPORT. PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.