2024-05-10T15:47:58-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-07-01 911085790 JEWISH DAY SCHOOL OF METROPOLITAN SEATTLE JEWI 4254600200 15749 NE 4TH ST BELLEVUE WA 980074317 MEGHAN KIMPTON HEAD OF SCHOOL 4254600200 2024-05-10 1 MEGHAN KIMPTON XXX-XX-XXXX 0 ALLEN GILBERT CPA P01380103 4252506100 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MEGHAN KIMPTON 15749 NE 4TH ST BELLEVUE WA 980074317 4235864 0 X WWW.JDS.ORG X 1979 WA JDS IS COMMITTED TO PROVIDING AN INNOVATIVE ACADEMIC PROGRAM THROUGH A RIGOROUS INTEGRATED, INQUIRY-BASED CURRICULUM WITH GENERAL & JUDAIC STUDIES, EMPOWERING CHILDREN TO GROW INTO CAPABLE, WISE, AND COMPASSIONATE UPSTANDERS. 17 17 50 25 0 0 1661532 1457896 2213149 2266674 10075354 395025 135653 -47780 14085688 4071815 222179 452374 0 0 3154369 3092551 0 22444 374069 1308434 1475054 4684982 5042423 9400706 -970608 20505257 19959398 271191 619885 20234066 19339513 JDS IS COMMITTED TO PROVIDING AN INNOVATIVE ACADEMIC PROGRAM THROUGH A RIGOROUS INTEGRATED, INQUIRY-BASED CURRICULUM WITH GENERAL & JUDAIC STUDIES, EMPOWERING CHILDREN TO GROW INTO CAPABLE, WISE, AND COMPASSIONATE UPSTANDERS. 0 0 3572277 452374 2266674 THE JEWISH DAY SCHOOL IS A COMMUNITY BASED PRIVATE SCHOOL THAT PROVIDES A COMBINED JEWISH & GENERAL EDUCATION TO STUDENTS IN GRADES FROM PRESCHOOL - 8. 3572277 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 50 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 0 0 0 1 1 1 0 X RACHAEL COE 4254600229 15749 NE 4TH STREET BELLEVUE WA 98008 NARKIS ENGLER TRUSTEE 4.00 X 0 0 0 NATHAN GOLDBERG TRUSTEE 4.00 X 0 0 0 EREZ TOKER TRUSTEE 4.00 X 0 0 0 JOSH RAPPOPORT TRUSTEE 4.00 X 0 0 0 BRUCE NAHON TRUSTEE 4.00 X 0 0 0 JOSH NASH TRUSTEE 4.00 X 0 0 0 CYNTHIA SCHUMATE TRUSTEE 4.00 X 0 0 0 STACEY DELCAU TRUSTEE 4.00 X 0 0 0 NEVET BASKER TRUSTEE 4.00 X 0 0 0 HAVA MINTZ TRUSTEE 4.00 X 0 0 0 ARIELLE SULKIN TRUSTEE 4.00 X 0 0 0 ERIC OLINER TRUSTEE 4.00 X 0 0 0 ELINA BENIN PARENT ASSOC. CHAIR (THRU 6/23) 4.00 X 0 0 0 DEBBIE SERES PRESIDENT 4.00 X 0 0 0 SARAH CASTORIANO VICE PRESIDENT FINANCE/TREASURER 4.00 X 0 0 0 HODA MEZISTRANO VICE PRESIDENT GOVERNANCE 4.00 X 0 0 0 IDA WICKLUND VICE PRESIDENT DEVELOPMENT 4.00 X 0 0 0 HEATHER LADER IMMEDIATE PAST PRESIDENT/SECRETARY 4.00 X 0 0 0 MEGHAN KIMPTON HEAD OF SCHOOL 40.00 X 197727 0 2279 RACHAEL COE DIRECTOR OF FINANCE & OPERATIONS 40.00 X 121908 0 3915 NANCY STACER PAST DIRECTOR OF FINANCE 40.00 X 119556 0 3891 VIVIAN SCHEIDT PAST HEAD OF SCHOOL 40.00 X 100038 0 19889 WENDY LEBERMAN DIRECTOR OF ADMISSIONS & MARKETING 40.00 X 118822 0 11819 658051 0 41793 5 0 1 0 0 268711 1189185 58245 1457896 TUITION 611600 2179351 2179351 OTHER PROGRAM FEES 611600 87323 87323 2266674 395919 395919 13246 0 13246 13246 13246 894 -894 -894 -894 89921 268711 163155 -73234 -73234 12208 0 12208 12208 4071815 2266674 0 347245 452374 452374 483354 217299 208802 57253 2191790 1749155 318186 124449 33317 27897 3649 1771 151347 113011 28442 9894 232743 171506 45500 15737 1871 1871 48143 48143 22444 22444 18832 18832 105703 38634 67069 212610 194503 18107 199639 152243 24340 23056 660093 542290 88209 29594 88964 35985 52979 31458 22944 6326 2188 17098 14046 2285 767 26848 22056 3588 1204 EQUIPMENT RENTAL 61122 51471 9115 536 MISCELLANEOUS 2673 2673 5042423 3572277 1096077 374069 320749 110199 17625728 16611899 506858 615698 50 85074 44242 65918 862217 827088 53277 35129 1918253 2094617 36100 340864 20505257 19959398 120269 190146 122500 116290 28422 313449 271191 619885 X 17859210 16710082 2374856 2629431 20234066 19339513 20505257 19959398 -970608 76055 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 36100 0 0 X X 0 1893847 0 172958 2066805 1728622 480427 -308860 6342 1893847 1358716 369906 1728622 1339573 19143 1358716 1513539 61222 235188 1339573 0.00000 0.75600 0.24400 1 0 862217 827088 35129 35129 LEASES PAYABLE 313449 313449 X 3676664 76055 76055 3600609 18832 452374 471206 4071815 4571217 0 4571217 18832 452374 471206 5042423 PART III, LINE 4: THE SCHOOL HAS PURCHASED A TORAH TO BE USED FOR SPECIAL EVENTS AND SPECIAL HOLIDAYS. PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR FINANCIAL AID, EDUCATION EXCELLENCE, HOLOCAUST TRAINING, SCHOLARSHIPS AND STAFF DEVELOPMENT, AND TO ENHANCE THE FUTURE OF JEWISH EDUCATION. PART X, LINE 2: THE SCHOOL HAS ADOPTED PROVISIONS OF AN ACCOUNTING STANDARD REGARDING ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES AND HAS EVALUATED WHETHER IT IS MORE LIKELY THAN NOT THAT POSITIONS THEY HAVE TAKEN WOULD RESULT IN THE RECOGNITION OF TAXABLE INCOME OR THE LOSS OF THEIR TAX-EXEMPT STATUS. BASED UPON ITS EVALUATION, THE SCHOOL HAS CONCLUDED THAT IT IS OPERATING IN COMPLIANCE WITHIN ITS TAX-EXEMPT STATUS AND THAT THERE ARE NO MATTERS THAT WOULD CREATE TAXABLE INCOME. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNT GRANTED TO INDIVIDUAL STUDENTS 452,374. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION DISCOUNT GRANTED TO INDIVIDUAL STUDENTS 452,374. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LOCAL ORGANIZATIONS ARE INFORMED THAT THE SCHOOL PROVIDES A COMBINED JEWISH AND SECULAR EDUCATION REGARDLESS OF RACE OR SOCIO-ECONOMIC STATUS IN THE COMMUNITY. X 1 GFS EVENTS LLC 26325 SE 31ST STREET SAMMAMISH WA 98075 MANAGE, PRODUCE AND EXECUTE THE AUCTION & GALA 0 358632 22444 336188 358632 22444 336188 AUCTION & GALA 358632 268711 89921 38825 20885 22707 80738 358632 268711 89921 38825 20885 22707 80738 163155 -73234 1 0 FINANCIAL AID - TUITION DISCOUNT 23 326179 OTHER FINANCIAL AID FOR FAMILIES WITH STUDENTS WHO HAVE BEEN ACCEPTED FOR ADMISSION BUT ARE UNABLE TO PAY THE FULL COST OF TUITION. THE FINANCIAL AID IS RECORDED AS A REDUCTION OF TUITION REVENUE. NO CASH IS TRANSFERRED FOR THE FINANCIAL AID PORTION OF TUITION. FINANCIAL AID - JEWISH COMMUNITY PROFESSIONAL DISCOUNT 5 31500 OTHER FINANCIAL AID FOR CHILDREN WITH AT LEAST ONE PARENT WORKING IN A SYNAGOGUE OR FOR ANY APPROVED JEWISH NON-PROFIT ORGANIZATION. THEY RECEIVE TUITION REMISSION BECAUSE OF THEIR EMPLOYMENT. THE FINANCIAL AID IS RECORDED AS A REDUCTION OF TUITION REVENUE. NO CASH IS TRANSFERRED FOR THE FINANCIAL AID PORTION OF THE TUITION. FINANCIAL AID - PROFESSIONAL DISCOUNT 2 16695 OTHER FINANCIAL AID FOR THE CHILDREN OF TEACHERS AND STAFF ATTENDING JDS. THEY RECEIVE TUITION REMISSION BECAUSE OF THEIR EMPLOYMENT. THE FINANCIAL AID IS RECORDED AS A REDUCTION OF TUITION REVENUE. NO CASH IS TRANSFERRED FOR THE FINANCIAL AID PORTION OF THE TUITION. FINANCIAL AID - MULTI-STUDENT DISCOUNT 27 57000 OTHER FINANCIAL AID FOR FAMILIES WITH MULTIPLE STUDENTS ACCEPTED FOR ADMISSION BUT ARE UNABLE TO PAY THE FULL COST OF THE MULTIPLE TUITIONS. THE FINANCIAL AID IS RECORDED AS A REDUCTION OF TUITION REVENUE. NO CASH IS TRANSFERRED FOR THE FINANCIAL AID PORTION OF TUITION. FINANCIAL AID - DISCOVERY GRANTS 7 21000 FINANCIAL AID FOR FAMILIES WITH CHILDREN NEW TO THE SCHOOL, WHO HAVE BEEN ACCEPTED FOR ADMISSION BUT ARE UNABLE TO PAY THE FULL COST OF TUITION. THE FINANCIAL AID IS RECORDED AS A REDUCTION OF TUITION REVENUE. NO CASH IS TRANSFERRED FOR THE FINANCIAL AID PORTION OF THE TUITION. PART III, COLUMN (B): VALUE OF TUITION REDUCTION VALUE OF TUITION REDUCTION VALUE OF TUITION REDUCTION VALUE OF TUITION REDUCTION X X X 0 0 0 0 0 0 0 0 0 MEGHAN KIMPTON HEAD OF SCHOOL 197727 0 0 0 0 0 2081 0 198 0 200006 0 0 0 X 1 15587 STOCK VALUE X AUCTION ITEMS 119 38825 FMV ON DONATION DATE X STAFF APPRECIATION ITEMS 5 3833 FMV ON DONATION DATE 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF ALL THE OFFICERS AND THE IMMEDIATE PAST PRESIDENT AND WILL BE NO LARGER THAN ONE-THIRD THE TOTAL NUMBER OF TRUSTEES (9 TRUSTEES MAXIMUM). THE EXECUTIVE COMMITTEE SHALL RECOMMEND TO THE TRUSTEES ACTIONS IT DEEMS NECESSARY FOR ADEQUATELY CARRYING ON THE ACTIVITIES OF JDS AND SHALL SUPPORT OTHER COMMITTEES AND TASK FORCES, WHEN REQUESTED. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO ACT FOR, AND IN PLACE OF, THE BOARD ON SUCH MATTERS AS ARE SPECIFICALLY DELEGATED TO THE COMMITTEE BY THE BOARD; OR WHEN A PHYSICAL, SECURITY, FISCAL OR LEADERSHIP EMERGENCY REQUIRES ACTION BEFORE A SPECIAL BOARD MEETING CAN BE CONVENED. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF JDS AT ANY GIVEN TIME SHALL CONSIST OF (A) THOSE PERSONS ("TRUSTEES") THEN SERVING ON THE BOARD OF TRUSTEES DURING A TERM TO WHICH THEY HAVE BEEN DULY ELECTED, AND (B) THE PARENT(S) OR OTHER PERSON(S) HAVING LEGAL CUSTODY OF EACH CHILD THEN REGISTERED IN JDS WHOSE TUITION HAS BEEN PAID OR PROVIDED FOR. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER OF JDS SHALL BE ENTITLED TO ONE VOTE FOR EACH BOARD POSITION TO BE ELECTED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE FORM 990 IS REVIEWED BY THE HEAD OF SCHOOL AND DIRECTOR OF FINANCE WITH THE BOARD TREASURER. FORM 990, PART VI, SECTION B, LINE 15 15A: THE EXECUTIVE COMMITTEE REVIEWED DATA PROVIDED BY NWAIS (NORTHWEST ASSOCIATION OF INDEPENDENT SCHOOLS) TO COMPARE THE SALARIES OF SIMILARLY QUALIFIED INDIVIDUALS TO THE SALARIES OF THE OFFICERS OF THE ORGANIZATION. THE REVIEW AND DOCUMENTATION OF THE RECOMMENDATION FOR THE OFFICER'S SALARY IS VOTED ON BY THE EXECUTIVE COMMITTEE AND DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS LAST OCCURED IN 2019. 15B: THE HEAD OF SCHOOL, FINANCE COMMITTEE AND EXECUTIVE COMMITTEE MEET TO DETERMINE THE SALARIES FOR THE OTHER STAFF. THE OUTCOME IS DOCUMENTED IN A SALARY SPREADSHEET FOR THE APPROPRIATE FISCAL YEAR AND IS APPROVED BY THE BOARD WHEN THE BUDGET GETS PASSED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.