Nonprofit · EIN 34-1043767
JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL
Tax-exempt · BEACHWOOD, OH 44122
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $15,463,314 | $11,136,968 | $4,326,346 | $55,581,060 | $2,101,573 | $53,479,487 |
| June 30, 2024 | 990 | $9,891,341 | $10,131,239 | -$239,898 | $51,908,112 | $4,708,107 | $47,200,005 |
| June 30, 2023 | 990 | $24,182,141 | $9,647,307 | $14,534,834 | $49,877,920 | $5,029,767 | $44,848,153 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $8,883,632
- of which government grants
- $349,875
- Program service revenue
- $5,867,682
- Investment income
- $683,160
- Net rental income
- $37,343
- Net gain from sales of assets
- $513,002
- Net income from fundraising events
- -$14,079
- Other revenue
- $28,840
Expenses
- Grants and similar amounts paid
- $1,519,033
- Compensation of officers, directors and key employees
- $593,616
- Other salaries and wages
- $4,749,213
- Salaries, compensation and benefits (total)
- $6,483,068
- Professional fundraising fees
- $0
- Legal fees
- $2,097
- Accounting fees
- $28,059
- Occupancy
- $374,907
- Depreciation
- $1,095,445
- Program services (functional)
- $9,691,165
- Management and general (functional)
- $1,122,751
- Fundraising (functional)
- $323,052
Balance sheet and other
- Total assets, start of year
- $51,908,112
- Total assets, end of year
- $55,581,060
- Total liabilities, end of year
- $2,101,573
- Net assets, end of year
- $53,479,487
- Land, buildings and equipment
- $24,504,669
- Publicly traded securities
- $21,490,091
- Net assets without donor restrictions
- $27,813,651
- Net assets with donor restrictions
- $25,665,836
- Gross receipts
- $16,283,000
- Employees
- 153
- Volunteers
- 16
- Year formed
- 1969
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jay Leberman | Head of School Key employee | 40 | $299,611 | $67,280 |
| Leah Spector | Principal Key employee | 40 | $182,522 | $19,619 |
| Janet Keane | CFO Officer | 40 | $136,486 | $4,099 |
| Halle Dubin | Lower School Director Highest-paid employee | 40 | $106,760 | $12,939 |
| Carol Feltoon | Director Trustee or director | 1 | $0 | $0 |
| Laurie Goetz | Director Trustee or director | 1 | $0 | $0 |
| Elana Glasner | Director Trustee or director | 1 | $0 | $0 |
| Mindi Goldberg | Director Trustee or director | 1 | $0 | $0 |
| Roberta Kaplan | Director Trustee or director | 1 | $0 | $0 |
| Shaina Leb | Director Trustee or director | 1 | $0 | $0 |
| Bill McCann | Director Trustee or director | 1 | $0 | $0 |
| Beth Mellors | Board Chair Trustee or director, Officer | 1 | $0 | $0 |
| Galia Nurko | Director Trustee or director | 1 | $0 | $0 |
| Joshua Gordon | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Michael Haas | Past President Trustee or director | 1 | $0 | $0 |
49 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marc Freimuth | Past President Trustee or director | 1 | $0 |
| Robert Goldberg | Past President Trustee or director | 1 | $0 |
| Irwin Haber | Past President Trustee or director | 1 | $0 |
| Orry Jacobs | Past President Trustee or director | 1 | $0 |
| Jeffrey Kahn | Past President Trustee or director | 1 | $0 |
| Adam Levin | Past President Trustee or director | 1 | $0 |
| John Marcus | Past President Trustee or director | 1 | $0 |
| Dan Aaron Polster | Past President Trustee or director | 1 | $0 |
| Peter Rzepka | Past President and Honorary Life Member Trustee or director | 1 | $0 |
| Barry Sands | Past President Trustee or director | 1 | $0 |
| Jonathan Shanes | Past President Trustee or director | 1 | $0 |
| Keith Sherwin | Past President Trustee or director | 1 | $0 |
| Daniel Worthington | Past President Trustee or director | 1 | $0 |
| Ian Abrams | Honorary Life Member Trustee or director | 1 | $0 |
| Gloria Abrams | Honorary Life Member Trustee or director | 1 | $0 |
| Hedy Adler | Honorary Life Member Trustee or director | 1 | $0 |
| Fran Gordon | Honorary Life Member Trustee or director | 1 | $0 |
| Rochelle Gross | Honorary Life Member Trustee or director | 1 | $0 |
| Robert Immerman | Honorary Life Member Trustee or director | 1 | $0 |
| Aliki Rzepka | Honorary Life Member Trustee or director | 1 | $0 |
| Neil Waxman | Honorary Life Member Trustee or director | 1 | $0 |
| Nick Federico | Honorary Life Member Trustee or director | 1 | $0 |
| Carol Federico | Honorary Life Member Trustee or director | 1 | $0 |
| Idelle Wolf | Honorary Life Member Trustee or director | 1 | $0 |
| Jared Miller | Past President Trustee or director | 1 | $0 |
| Gayle Horwitz | Vice President Trustee or director, Officer | 1 | $0 |
| Barry Shapiro | Director Trustee or director | 1 | $0 |
| Juliana Sclair | Director Trustee or director | 1 | $0 |
| Alyssa Stein | Director Trustee or director | 1 | $0 |
| Katie Fiala | Director Trustee or director | 1 | $0 |
| Ilana Horowitz Ratner | Honorary Life Member Trustee or director | 1 | $0 |
| Pamela Kahn | Director Trustee or director | 1 | $0 |
| Stephanie Kahn | Director Trustee or director | 1 | $0 |
| Morgan Jacobs | Director Trustee or director | 1 | $0 |
| Walter Schaffer | Past President Trustee or director | 1 | $0 |
| Michael Pasternak | Director Trustee or director | 1 | $0 |
| Michelle Karp | Secretary Trustee or director, Officer | 1 | $0 |
| David Levin | Treasurer Trustee or director, Officer | 1 | $0 |
| Noam Magence | Past President Trustee or director | 1 | $0 |
| Eliana LeVine | Past President Trustee or director | 1 | $0 |
| Aaron Gross | Vice President Trustee or director, Officer | 1 | $0 |
| Dan Brenner | Vice President Trustee or director, Officer | 1 | $0 |
| Penni Weinberg | Life Honorary Director Trustee or director | 1 | $0 |
| Steve Weinberg | Life Honorary Director Trustee or director | 1 | $0 |
| Ava Fagin | Director Trustee or director | 1 | $0 |
| Paloma Zuleta | Director Trustee or director | 1 | $0 |
| Stephanie Miller | Honorary Life Member Trustee or director | 1 | $0 |
| Mike Roberts | Director Trustee or director | 1 | $0 |
| Jeremy Rosen | Director Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 61 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jay Leberman | Head of School Key employee | 40 | $252,603 | $66,494 |
| Leah Spector | Principal Key employee | 40 | $169,602 | $21,300 |
| Janet Keane | CFO Officer | 40 | $127,939 | $3,980 |
| Halle Dubin | Lower School Director Highest-paid employee | 40 | $101,816 | $12,634 |
| Alyson Fieldman | Director Trustee or director | 1 | $0 | $0 |
| Jacob Cohen | Director Trustee or director | 1 | $0 | $0 |
| Elana Glasner | Director Trustee or director | 1 | $0 | $0 |
| Mindi Goldberg | Director Trustee or director | 1 | $0 | $0 |
| Roberta Kaplan | Director Trustee or director | 1 | $0 | $0 |
| Shaina Leb | Director Trustee or director | 1 | $0 | $0 |
| Bill McCann | Director Trustee or director | 1 | $0 | $0 |
| Beth Mellors | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Galia Nurko | Director Trustee or director | 1 | $0 | $0 |
| Joshua Gordon | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Michael Haas | Past President Trustee or director | 1 | $0 | $0 |
| Marc Freimuth | Past President Trustee or director | 1 | $0 | $0 |
| Robert Goldberg | Past President Trustee or director | 1 | $0 | $0 |
| Irwin Haber | Past President Trustee or director | 1 | $0 | $0 |
| Orry Jacobs | Past President Trustee or director | 1 | $0 | $0 |
| Jeffrey Kahn | Past President Trustee or director | 1 | $0 | $0 |
| Adam Levin | Past President Trustee or director | 1 | $0 | $0 |
| John Marcus | Past President Trustee or director | 1 | $0 | $0 |
| Dan Aaron Polster | Past President Trustee or director | 1 | $0 | $0 |
| Peter Rzepka | Past President and Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Barry Sands | Past President Trustee or director | 1 | $0 | $0 |
| Jonathan Shanes | Past President Trustee or director | 1 | $0 | $0 |
| Keith Sherwin | Past President Trustee or director | 1 | $0 | $0 |
| Daniel Worthington | Past President Trustee or director | 1 | $0 | $0 |
| Ian Abrams | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Gloria Abrams | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Hedy Adler | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Fran Gordon | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Rochelle Gross | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Robert Immerman | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Aliki Rzepka | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Neil Waxman | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Nick Federico | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Carol Federico | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Idelle Wolf | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Jared Miller | Past President Trustee or director | 1 | $0 | $0 |
| Gayle Horwitz | Director Trustee or director | 1 | $0 | $0 |
| Barry Shapiro | Director Trustee or director | 1 | $0 | $0 |
| Juliana Sclair | Director Trustee or director | 1 | $0 | $0 |
| Alyssa Stein | Director Trustee or director | 1 | $0 | $0 |
| Katie Fiala | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Ilana Horowitz Ratner | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Pamela Kahn | Director Trustee or director | 1 | $0 | $0 |
| Stephanie Kahn | Director Trustee or director | 1 | $0 | $0 |
| Morgan Jacobs | Director Trustee or director | 1 | $0 | $0 |
| Walter Schaffer | Past President Trustee or director | 1 | $0 | $0 |
| David Fishbach | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Michelle Karp | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| David Levin | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Noam Magence | President Trustee or director, Officer | 2 | $0 | $0 |
| Eliana LeVine | Past President Trustee or director | 1 | $0 | $0 |
| Aaron Gross | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Dan Brenner | Director Trustee or director | 1 | $0 | $0 |
| Penni Weinberg | Life Honorary Director Trustee or director | 1 | $0 | $0 |
| Steve Weinberg | Life Honorary Director Trustee or director | 1 | $0 | $0 |
| Ava Fagin | Director Trustee or director | 1 | $0 | $0 |
| Paloma Zuleta | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 58 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jay Leberman | Head of School Key employee | 40 | $235,029 | $61,614 |
| Leah Spector | Principal Key employee | 40 | $162,291 | $36,465 |
| Janet Keane | CFO Officer | 40 | $118,287 | $3,618 |
| Alyson Fieldman | Director Trustee or director | 1 | $0 | $0 |
| Jacob Cohen | Director Trustee or director | 1 | $0 | $0 |
| Elana Glasner | Director Trustee or director | 1 | $0 | $0 |
| Cheryl Gordon | Director Trustee or director | 1 | $0 | $0 |
| Roberta Kaplan | Director Trustee or director | 1 | $0 | $0 |
| Berinthia LeVine | Director Trustee or director | 1 | $0 | $0 |
| Bill McCann | Director Trustee or director | 1 | $0 | $0 |
| Beth Mellors | Director Trustee or director | 1 | $0 | $0 |
| Galia Nurko | Director Trustee or director | 1 | $0 | $0 |
| Joshua Gordon | Director Trustee or director | 1 | $0 | $0 |
| Michael Haas | Past President Trustee or director | 1 | $0 | $0 |
| Marc Freimuth | Past President Trustee or director | 1 | $0 | $0 |
| Robert Goldberg | Past President Trustee or director | 1 | $0 | $0 |
| Irwin Haber | Past President Trustee or director | 1 | $0 | $0 |
| Orry Jacobs | Past President Trustee or director | 1 | $0 | $0 |
| Jeffrey Kahn | Past President Trustee or director | 1 | $0 | $0 |
| Adam Levin | Past President Trustee or director | 1 | $0 | $0 |
| John Marcus | Past President Trustee or director | 1 | $0 | $0 |
| Dan Aaron Polster | Past President Trustee or director | 1 | $0 | $0 |
| Peter Rzepka | Past President and Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Barry Sands | Past President Trustee or director | 1 | $0 | $0 |
| Jonathan Shanes | Past President Trustee or director | 1 | $0 | $0 |
| Keith Sherwin | Past President Trustee or director | 1 | $0 | $0 |
| Daniel Worthington | Past President Trustee or director | 1 | $0 | $0 |
| Ian Abrams | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Gloria Abrams | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Hedy Adler | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Fran Gordon | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Rochelle Gross | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Robert Immerman | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Aliki Rzepka | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Neil Waxman | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Nick Federico | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Carol Federico | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Idelle Wolf | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Jared Miller | Past President Trustee or director | 1 | $0 | $0 |
| Gayle Horwitz | Director Trustee or director | 1 | $0 | $0 |
| Gilon Rubanenko | Director Trustee or director | 1 | $0 | $0 |
| Juliana Sclair | Director Trustee or director | 1 | $0 | $0 |
| Rachael Stewart | Director Trustee or director | 1 | $0 | $0 |
| Katie Fiala | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Ilana Horowitz Ratner | Honorary Life Member Trustee or director | 1 | $0 | $0 |
| Pamela Kahn | Director Trustee or director | 1 | $0 | $0 |
| Stephanie Kahn | Director Trustee or director | 1 | $0 | $0 |
| Juli Herman | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Walter Schaffer | Past President Trustee or director | 1 | $0 | $0 |
| David Fishbach | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Michelle Karp | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| David Levin | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Noam Magence | President Trustee or director, Officer | 2 | $0 | $0 |
| Eliana LeVine | Past President Trustee or director | 1 | $0 | $0 |
| Aaron Gross | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| Dan Brenner | Director Trustee or director | 1 | $0 | $0 |
| Penni Weinberg | Life Honorary Director Trustee or director | 1 | $0 | $0 |
| Steve Weinberg | Life Honorary Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 26500 SHAKER BLVD, BEACHWOOD, OH 44122-7116
- Principal officer (990 for 2024)
- Beth Mellors, 26500 Shaker Blvd, Beachwood, OH 44122
- Signed the 990
- Beth Mellors, Board Chair
- Phone
- (216) 464-4055
- Website
- www.mandeljds.org
Mission
Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves academic excellence in nurturing, welcoming environment that engages and teaches to the whole child.
Program accomplishments
- Includes all costs for the education of all general academics and Judaic studies for 371 students enrolled at Joseph & Florence Mandel Jewish Day School for the 2024/2025 school year.Expenses $7,888,523 · revenue $5,648,248
- Tuition Assistance grants which were awarded to XXX students in grades Pre-K through 8 based upon specific qualifications per guidelines established by the School in furtherance of its exempt programs.Expenses $1,519,033 · grants $1,519,033
- This includes enrichment programs including retreats, grade level overnight trips, and after-school activities for students.Expenses $283,609 · revenue $219,434
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 34-1043767
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1970
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24Z)
- Assets (IRS master file)
- $55,581,060
- Income (IRS master file)
- $16,283,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $15,463,314 | $11,136,968 | $55,581,060 | IRS |
| 990 | June 2024 | $9,891,341 | $10,131,239 | $51,908,112 | XML |
| 990 | June 2023 | $24,182,141 | $9,647,307 | $49,877,920 | XML |
| 990 | June 2022 | $10,984,314 | $9,086,541 | $33,996,856 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1043767).
Questions about JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL
- What is the EIN of JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL?
- The employer identification number (EIN) of JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL is 34-1043767.
- Is JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1970.
- Are donations to JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL?
- The 990 for the year ended June 30, 2025 names Beth Mellors.
- Who are the officers and directors of JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL?
- The 990 for the year ended June 30, 2025 lists 64 people; 4 received compensation from the organization, the highest $299,611 (Jay Leberman, Head of School).
- How much revenue does JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $15,463,314, expenses of $11,136,968 and total assets of $55,581,060 at year end.
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