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Nonprofiteer
← JEWISH COMMUNITY DAY SCHOOL INC

Form 990 for tax year 2023

Filed by JEWISH COMMUNITY DAY SCHOOL INC.

Totals

Total revenue
$9,932,566
Total expenses
$9,609,726
Contributions and grants received
$2,872,332
Grants paid
$2,614,650
Program service revenue
$6,671,142
Investment income
$126,867
Other revenue
$262,225
Total assets, end of year
$13,429,852
Total liabilities, end of year
$3,296,926
Net assets or fund balances, end of year
$10,132,926
Program services expenses (Part IX)
$7,992,197
Management and general expenses
$1,266,287
Fundraising expenses
$351,242
Program service expenses (Part III)
$7,992,197

Program services were 83.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $85,145

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $2,787,187

  • 1g · Noncash contributions included above

    $391,334

  • 2a · Program service revenue: Tuition and Fees

    total $6,385,009 · related or exempt $6,385,009 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: After School Program

    total $118,645 · related or exempt $118,645 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Student Transportation

    total $118,838 · related or exempt $118,838 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Athletic Fees

    total $25,672 · related or exempt $25,672 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: Other Fees

    total $22,978 · related or exempt $22,978 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $93,110 · related or exempt $0 · unrelated business $0 · excluded $93,110

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $408,505 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $374,748 · other assets $0

  • 7c · Gain or loss

    securities $33,757 · other assets $0

  • 7d · Net gain or loss

    total $33,757 · related or exempt $0 · unrelated business $0 · excluded $33,757

  • 8a · Fundraising events: gross income

    $24,613

  • 8a · Fundraising events: contributions included on line 1c

    $85,145

  • 8b · Fundraising events: direct expenses

    $24,613

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue: Rebates from installing Heat Pumps and other Green systems

    total $202,105 · related or exempt $202,105 · unrelated business $0 · excluded $0

  • 11b · Other revenue: Miscellanous Income multiple sources

    total $60,120 · related or exempt $60,120 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $262,225

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $2,614,650 · program services $2,614,650

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $427,876 · program services $70,569 · management and general $314,965 · fundraising $42,342

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $3,821,902 · program services $3,228,435 · management and general $381,867 · fundraising $211,600

  • 8 · Pension plan contributions

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $357,454 · program services $292,463 · management and general $52,951 · fundraising $12,040

  • 10 · Payroll taxes

    total $330,230 · program services $257,806 · management and general $52,559 · fundraising $19,865

  • 11a · Fees: management

    total $181,106 · program services $87,999 · management and general $89,757 · fundraising $3,350

  • 11b · Fees: legal

    total $4,125 · program services $0 · management and general $4,125 · fundraising $0

  • 11c · Fees: accounting

    total $31,994 · program services $0 · management and general $31,994 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $8,511 · program services $0 · management and general $8,511 · fundraising $0

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $2,355 · program services $0 · management and general $680 · fundraising $1,675

  • 13 · Office expenses

    total $90,810 · program services $34,251 · management and general $35,622 · fundraising $20,937

  • 14 · Information technology

    total $106,111 · program services $0 · management and general $106,111 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $580,685 · program services $522,618 · management and general $40,648 · fundraising $17,419

  • 17 · Travel

    total $14,036 · program services $14,036 · management and general $0 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 20 · Interest

    total $142,019 · program services $127,817 · management and general $9,941 · fundraising $4,261

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $358,771 · program services $322,894 · management and general $25,114 · fundraising $10,763

  • 23 · Insurance

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 24a · Other expenses: Student Transportation

    total $326,857 · program services $326,857 · management and general $0 · fundraising $0

  • 24b · Other expenses: Curriculum

    total $71,045 · program services $71,045 · management and general $0 · fundraising $0

  • 24c · Other expenses: Due and Subscription

    total $92,117 · program services $4,928 · management and general $85,804 · fundraising $1,385

  • 24d · Other expenses: Professional Development

    total $23,229 · program services $15,829 · management and general $6,943 · fundraising $457

  • 24e · All other expenses

    total $23,843 · program services $0 · management and general $18,695 · fundraising $5,148

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year -$30,677 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $3,048,961 · end of year $2,665,293

  • 3 · Pledges and grants receivable

    beginning of year $534,886 · end of year $238,154

  • 4 · Accounts receivable

    beginning of year $8,541 · end of year $5,045

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $79,133 · end of year $61,222

  • 10a · Land, buildings and equipment: cost or other basis

    $12,502,740

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,278,032

  • 10c · Land, buildings and equipment, net

    beginning of year $8,561,519 · end of year $9,224,708

  • 11 · Investments: publicly traded securities

    beginning of year $1,066,071 · end of year $1,201,929

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $41,876 · end of year $33,501

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $88,093 · end of year $54,202

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $219,450 · end of year $132,398

  • 20 · Tax-exempt bond liabilities

    beginning of year $3,156,033 · end of year $2,985,927

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $147,258 · end of year $124,399

  • 27 · Net assets without donor restrictions

    beginning of year $8,030,379 · end of year $8,057,278

  • 28 · Net assets with donor restrictions

    beginning of year $1,669,097 · end of year $2,075,648

Mission and programs · 2023

Mission

Provide a premier Jewish education that: nurtures each student's capacity for intellectual discovery and decision-making within a respectful, pluralist, bilingual Hebrew-English environment; gives our graduates the ability to create their futures informed by Jewish values, texts and culture, and to make a difference in their communities and in the world; kindles the flame of life-long learning in all its constituencies and serves as an inspirational model of innovative, effective and joyful teaching and learning beyond the school.

  • Elementary and Middle School Jewish Education for 181 Students JCDS is committed to creating an environment that nurtures the whole child and enables each child to reach his or her highest potential. The school strives to empower children to acquire knowledge and academic skills in a variety of disciplines, develop intellectual curiosity, experience the excitement of learning and exploration, gain understanding and respect for self and others and build physical and emotional well-being. The school provides an environment of academic excellence and cultural integration in which Hebrew and English are spoken throughout the day. It emphasizes awareness and appreciation of individual and group differences, teaches Jewish social and moral values and promotes a strong Jewish identity.

    Expenses $7,568,479 · Grants $2,614,650 · Revenue $6,551,697

  • Afterschool Program for about 45 students The JCDS Afterschool Program is a neighborhood-like environment for our students and supports the working schedules of JCDS parents. Afterschool provides a happy, nurturing environment, maintaining the mission and philosophy of JCDS and offers a balanced program to meet the varied needs of JCDS students of all ages each afternoon.

    Expenses $96,861 · Revenue $118,645

  • The school provides bus service to our families for a fee. The current fees cover about 36% of the bus cost.

    Expenses $326,857 · Revenue $118,838

  • Athletic Fee

    Revenue $25,672

  • Other Fees

    Revenue $22,978

As filed on the 2023 return.

Listed in Part VII

  • Shira Deener

    Head of School

    Total calculated
    $277,248
    From this org
    $256,222
    From related orgs
    $0
    Other
    $21,026
    Hours/week
    65

    Schedule J breakdown matched by us

    Base
    $256,222
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $17,351
    Filer's total
    $273,573

  • Robert Neuman

    Director of Operations

    Total calculated
    $140,657
    From this org
    $125,513
    From related orgs
    $0
    Other
    $15,144
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $125,513
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $15,144
    Filer's total
    $140,657

  • Edward J Black

    Director of Finance

    Total calculated
    $131,248
    From this org
    $130,320
    From related orgs
    $0
    Other
    $928
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $130,320
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $928
    Filer's total
    $131,248

  • Uri Nurko

    Treasurer

    Total calculated
    $0
    Hours/week
    4

  • Richard Bennett

    Clerk

    Total calculated
    $0
    Hours/week
    6

  • Liora Altman-Sagan

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Galit Div

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Robert Fein

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Robin Friedman

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Joshua Gann

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Nathan Hayman

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Abraham Menzin

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Mark Ravera

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Jaka Saarony

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Raffaella Sadun

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Hila Ganor Schindel

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Rose-Jane Sulman

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Elizabeth Waksman

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Arnee Winshall

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Rachel Fish

    President

    Total calculated
    $0
    Hours/week
    10

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3
The current Head of School's (HOS) has a contract that was reviewed and approved by the Board of Trustees. The school's compensation committee used information from the National Association of Independent School statistical data base and Form 990's from similar size school to determine the HOS's compensation package.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202531359349303883

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