2024-05-15T14:42:53-05:00 2023-06-30 341912961 COHEN & COMPANY LTD OFFICES LISTED AT WWWCOHENCPACOM OH 44115 990 2022-07-01 341400924 FUCHS MIZRACHI SCHOOLS FUCH 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 RABBI AVERY JOEL HEAD OF SCHOOL 2169320220 2024-05-15 1 RABBI AVERY JOEL 999009999 1 PARGAT SINGH P02184330 8002291099 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z RABBI AVERY JOEL 26600 SHAKER BLVD BEACHWOOD OH 44122 13627120 0 X WWW.FUCHSMIZRACHI.ORG X 1983 OH TO EDUCATE EACH CHILD IN THE ORTHODOX JEWISH RELIGIOUS ZIONIST TRADITION, IMBUED WITH THE LOVE OF G-D, TORAH, PEOPLE AND THE LAND OF ISRAEL 28 28 139 55 0 0 4485454 4006985 8139681 9319980 186874 192449 -43450 -62058 12768559 13457356 3063522 3640095 0 0 6061076 6637483 0 0 344072 4574436 4193988 13699034 14471566 -930475 -1014210 55961591 57869196 30415965 28466478 25545626 29402718 X THE MISSION OF FUCHS MIZRACHI SCHOOL IS TO EDUCATE EACH CHILD IN THE ORTHODOX JEWISH RELIGIOUS ZIONIST TRADITION, IMBUED WITH THE LOVE OF G-D, TORAH, PEOPLE AND THE LAND OF ISRAEL. 0 0 7017795 1818210 4458638 UPPER SCHOOL (6TH GRADE THROUGH 12TH GRADE)FUCHS MIZRACHI HIGH SCHOOL IS COMMITTED TO NURTURING EACH STUDENT SO THAT THEY CAN ACHIEVE THEIR EMOTIONAL, INTELLECTUAL, AND RELIGIOUS POTENTIAL. WE OFFER A DUAL CURRICULUM IN BOTH JUDAIC AND SECULAR CLASSES WITH STUDENTS TAKING AN AVERAGE OF NINE PERIODS DAILY. WE ADHERE TO THE GUIDELINES OF THE STATE OF OHIO AND PROUDLY BOAST OF OUR SUCCESS ON THE OHIO GRADUATION TESTS. THERE ARE PARALLEL TRACTS, HONORS AND COLLEGE PREPARATORY IN EACH DISCIPLINE TO ENSURE THAT INDIVIDUAL'S NEEDS ARE MET. OUR STUDENTS ARE SOUGHT OUT BY THE TOP UNIVERSITIES IN THE COUNTRY AND HAVE ENJOYED GREAT SUCCESS IN COLLEGE.WE ENCOURAGE OUR STUDENTS TO CONTINUE THEIR DEVELOPMENT BY STUDYING IN ISRAEL IMMEDIATELY AFTER HIGH SCHOOL AND ARE DELIGHTED BY THE OVERWHELMING MAJORITY OF GRADUATES WHO ATTEND THE FINEST INSTITUTIONS OF HIGHER LEARNING IN ISRAEL. IN OUR EFFORT TO DEVELOP ALL ASPECTS OF OUR STUDENTS' PERSONALITIES, A FULL RANGE OF EXTRACURRICULAR ACTIVITIES ARE BOTH OFFERED AND SUPPORTED. BOTH BOYS AND GIRLS PARTICIPATE ON ATHLETIC TEAMS AND OUR SCHOOL SENDS A DELEGATION TO YESHIVA UNIVERSITY'S MODEL U.N. ANNUAL COMPETITION. STUDENTS ARE INVOLVED IN A MYRIAD OF PROJECTS ASSISTING THE COMMUNITY WITH THE HIGHLIGHT BEING OUR TWO "LET'S MAKE A DIFFERENCE" DAYS. THE SCHOOL PARTNERS WITH LOCAL YOUTH GROUPS SUCH AS BNEI AKIVA AND NCSY WHERE THE CHILDREN DEVELOP CRITICAL LEADERSHIP SKILLS. WE BELIEVE THAT FUCHS MIZRACHI GRADUATES ARE READY TO CHANGE THE WORLD. 3583912 1181680 3020752 LOWER SCHOOL (1ST GRADE - 5TH GRADE)AS STUDENTS ARE PREPARED FOR LIFE IN THE TWENTY-FIRST CENTURY, THE CRITICAL ROLE THAT GENERAL KNOWLEDGE WILL PLAY IN THEIR LIFE IS RECOGNIZED. AS A RESULT, READING, MATHEMATICS, SCIENCE, LANGUAGE ARTS, SOCIAL STUDIES, HEALTH, USE OF TECHNOLOGY, MUSIC, ART, AND PHYSICAL EDUCATION ARE STRESSED AS ESSENTIAL COMPONENTS OF A WELL-BALANCED AND COMPREHENSIVE PROGRAM OF GENERAL STUDIES. ANALYTICAL REASONING AND CONCEPTUAL UNDERSTANDING ARE EMPHASIZED BEYOND THE MERE ACQUISITION OF BASIC SKILLS. STUDENTS PARTICIPATE IN THE KINDS OF LEARNING PROGRAMS THAT ONE WOULD EXPECT OF ANY FORWARD-THINKING INDEPENDENT SCHOOL. THERE IS A HEAVY EMPHASIS ON READING, CREATIVE WRITING, RESEARCH, AND USE OF WEB-BASED MATERIALS.THE SCHOOL ALSO PROVIDES SUPPORT SERVICES FOR CHILDREN WITH SPECIAL NEEDS. EXTRACURRICULAR ACTIVITIES INCLUDE SPORTS, DRAMA, NEWSPAPER, AND STUDENT COUNCIL. GRADES 1-6 ARE SELF-CONTAINED.FUCHS MIZRACHI SCHOOL HAS EMERGED AS A SCHOOL RESPECTED FOR PROVIDING A BALANCED EDUCATION THAT ENCOURAGES CURIOSITY AND INTELLECTUAL EXPLORATION. IT FOSTERS EMPHASIS ON TOTAL EXCELLENCE AND RESPECT FOR DIFFERING IDEAS AND BELIEFS. 2729156 640205 1840590 ECP (PRE-NURSERY, PRE-K, AND KINDERGARTEN)THE EARLY CHILDHOOD PROGRAM AT FUCHS MIZRACHI SCHOOL PROVIDES A SAFE AND NURTURING ENVIRONMENT THAT PROMOTES THE PHYSICAL, SOCIAL, EMOTIONAL, AND COGNITIVE DEVELOPMENT OF YOUNG CHILDREN IN A DEVELOPMENTALLY APPROPRIATE WAY WHILE RESPONDING TO THE NEEDS OF FAMILIES.FACULTY MEMBERS CREATE AN ENVIRONMENT THAT PROVIDES STIMULATING, CHALLENGING MATERIALS AND ACTIVITIES FOR CHILDREN INTEGRATING AREAS OF SECULAR AND JUDAIC KNOWLEDGE. THE TEACHERS ACT AS GUIDES OR FACILITATORS AS THEY CLOSELY OBSERVE TO SEE WHAT CHILDREN UNDERSTAND; THEY THEN POSE ADDITIONAL CHALLENGES TO ENCOURAGE FURTHER EXPLORATION.TO ATTAIN OUR GOALS, THE EARLY CHILDHOOD CLASSROOMS ARE SET UP IN LEARNING CENTERS: BLOCKS, DRAMATIC PLAY, SCIENCE, MATH, CREATIVE ARTS, AND LANGUAGE ARTS. THROUGHOUT THESE CENTERS, CHILDREN ARE GIVEN MANY OPPORTUNITIES TO EXPLORE MATERIALS AND IDEAS IN A CONTEXT RELEVANT TO THEM THEREBY MAKING THEIR LEARNING MEANINGFUL.ALL EARLY CHILDHOOD CLASSES ARE SUPPLEMENTED BY INSTRUCTION IN THE AREAS OF MUSIC, ART, AND PHYSICAL EDUCATION BY SPECIALISTS IN THESE AREAS. THE EARLY CHILDHOOD PROGRAM IS FULLY LICENSED BY THE STATE OF OHIO DEPARTMENT OF JOB AND FAMILY SERVICES (ODJFS) AND SUPPORTED BY A LICENSED EARLY CHILDHOOD PROGRAM DIRECTOR. 13330863 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 96 0 139 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 X MARINA LEYDIKER 2169320220 26600 SHAKER BLVD BEACHWOOD OH 44122 MITCH WOLF PRESIDENT 1.00 X X 0 0 0 DANIELLE WILD VICE PRESIDENT 1.00 X X 0 0 0 CHAYA SLAIN TREASURER 1.00 X X 0 0 0 RACHEL STARK SECRETARY 1.00 X X 0 0 0 JUDY WEISS TRUSTEE FOR LIFE 1.00 X 0 0 0 MARLA COMET-STARK TRUSTEE FOR LIFE 1.00 X 0 0 0 MEYER SENDERS TRUSTEE FOR LIFE 1.00 X 0 0 0 MORRY WEISS TRUSTEE FOR LIFE 1.00 X 0 0 0 RABBI MELVIN L GRANATSTEIN TRUSTEE FOR LIFE 1.00 X 0 0 0 ROBERT L STARK TRUSTEE FOR LIFE 1.00 X 0 0 0 ABBIE PAPPAS TRUSTEE 1.00 X 0 0 0 AVIVA KLEIN TRUSTEE 1.00 X 0 0 0 DANIEL SCHWARTZ TRUSTEE 1.00 X 0 0 0 ADAM LEVINE TRUSTEE 1.00 X 0 0 0 DAVID SHAFRAN TRUSTEE 1.00 X 0 0 0 DR ARI WIESEN TRUSTEE 1.00 X 0 0 0 DR DANNY ASHER TRUSTEE 1.00 X 0 0 0 DR MOSHE ORSTEIN TRUSTEE 1.00 X 0 0 0 MENDY GECOVICH TRUSTEE 1.00 X 0 0 0 MICHELLE ARBESMAN TRUSTEE 1.00 X 0 0 0 RYAN SILVER TRUSTEE 1.00 X 0 0 0 STEPHANIE WIEDER TRUSTEE 1.00 X 0 0 0 TAMAR SMITH TRUSTEE 1.00 X 0 0 0 ALIZA SCHER TRUSTEE 1.00 X 0 0 0 JULIE SCHNEIDER TRUSTEE 1.00 X 0 0 0 ELIAV SHARVIT TRUSTEE 1.00 X 0 0 0 RICH SOCLOF TRUSTEE 1.00 X 0 0 0 RACHEL WEINERMAN TRUSTEE 1.00 X 0 0 0 RABBI AVERY JOEL HEAD OF SCHOOL 40.00 X 245344 0 9752 MARINA LEYDIKER CHIEF OPERATING OFFICER 40.00 X 137462 0 4927 SHIRA TELLER DIRECTOR OF DEVELOPMENT 40.00 X 112500 0 312 LAUREN GINSBURG PRINCIPAL - LOWER SCHOOL 40.00 X 122307 0 673 617613 0 15664 4 0 1 0 D&E GROUNDS & BUILDING MAINTENANCE LLC 14918 KINGSFORD AVENUE CLEVELAND OH 44128 CLEANING/LANDSCAPING 238376 WS REVOVATIONS 2204 E TURKEYFOOT LAKE ROAD AVON OH 44312 CONTRACTOR 107328 2 702084 168180 837609 2299112 4006985 TUITION & FEES 611110 9319980 9319980 9319980 192449 192449 67232 168180 169764 -102532 -102532 MISCELLANEOUS INCOME 900099 40474 40474 40474 13457356 9319980 0 130391 3640095 3640095 583586 532626 24590 26370 5237373 4780036 220677 236660 112361 102550 4734 5077 348784 318327 14697 15760 355379 324347 14974 16058 28500 25650 2850 47974 43177 4797 244560 220104 24456 159854 143869 15985 664947 598452 66495 908503 817654 90849 764261 687834 76427 PROGRAMMATIC EXPENSES 1182183 1015981 166202 STAFF DEVELOPMENT 88715 32539 56176 BAD DEBT EXPENSE 60888 11982 4759 44147 FOOD COSTS 40810 35640 5170 2793 2793 14471566 13330863 796631 344072 2298426 2646001 145590 160328 896351 1185084 38445 67670 15365 24873 18348 60477 29642767 10154114 19847404 19488653 2835448 3188872 250455 306273 29615759 30740965 55961591 57869196 1011615 1064482 431005 438046 24543973 24554121 755888 570826 26330 13165 3647154 1825838 30415965 28466478 X -7919797 -6424495 33465423 35827213 25545626 29402718 55961591 57869196 X -1014210 3050603 1820699 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32915741 814195 3104085 1734997 35099024 40456639 35807 -5841708 1734997 32915741 31930740 10603 10250282 1734986 40456639 34072480 6948 -412014 1736674 31930740 34885868 9045 914913 1737346 34072480 0.00043 0.99957 1 0 1592890 1592890 26348548 8556496 17792052 1639431 1535944 103487 61898 61674 224 19488653 ASSETS HELD BY OTHERS 30740965 30740965 ACCRUED PENSION LIABILITY 1368623 INTEREST RATE SWAP 448928 CHARITABLE GIFT ANNUITY PAYABLE 8287 1825838 X 13037628 3050603 169764 3220367 9817261 3640095 3640095 13457356 11001235 169764 169764 10831471 3640095 3640095 14471566 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE SCHOOL QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT FEDERAL INCOME TAX LAWS. THE SCHOOL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY, ARE PROVIDED AT THE APPLICABLE RATES ON INCOME FOR FINANCIAL REPORTING PURPOSES. THE SCHOOL FOLLOWS GAAP FOR UNCERTAINTY IN INCOME TAXES. THE SCHOOL'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE SCHOOL'S ACTIVITIES, THE SCHOOL BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE SCHOOL HAS ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE SCHOOL AND THEREFORE NO TAX IS TO BE RECOGNIZED FOR THE YEAR ENDED JUNE 30, 2023. IT IS THE POLICY OF THE SCHOOL TO INCLUDE IN ADMINISTRATIVE EXPENSES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE YEAR ENDED JUNE 30, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSE 169,764. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID ASSISTANCE 3,640,095. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENT EXPENSE 169,764. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID ASSISTANCE 3,640,095. PART V, LINE 4 THE SCHOOL'S ENDOWMENT CONSISTS OF EIGHT INDIVIDUAL FUNDS ESTABLISHED FOR THE PURPOSE OF FUNDING OPERATING EXPENSES OF THE SCHOOL. 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 RACIAL NON-DISCRIMINATION POLICIES ARE STATED IN POLICY MANUALS (HANDBOOKS). SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT DISCRIMINATE BUT THE SCHOOL DOES NOT HAVE AN OFFICIAL TRACKING OF RACIAL COMPOSITION SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED MANDATED REIMBURSEMENTS FOR SERVICES AND AUXILIARY STATE FUNDS. GOLF OUTING 145062 142980 2082 80372 ANNUAL GALA 90350 25200 65150 89392 235412 168180 67232 169764 169764 -102532 0 TUITION DISCOUNT/FINANCIAL AID 240 3640095 FMV TUITION DISCOUNT PART I, LINE 2 ASSISTANCE TO THE INDIVIDUALS CONSISTS OF TUITION DISCOUNT VALUED AT FAIR MARKET VALUE AND APPLIED TO THE TUITIONS OF EACH QUALIFIED STUDENT. NO CASH ASSISTANCE HAS BEEN AWARDED 1 X 0 0 0 0 0 0 0 0 0 RABBI AVERY JOEL HEAD OF SCHOOL 245344 0 0 0 0 0 0 0 9752 0 255096 0 0 0 A COLORADO EDUCATIONAL & CULTURAL FACILITIES (CECFA) 2018-02-01 24708870 REFINANCE PRIOR BOND ISSUE 0 0 0 A 24708870 208870 1 0 1 1 A 0 1 0 0 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD TRUSTEES HAVE A FAMILY RELATIONSHIP: - EZRA STARK, ROBERT STARK, & MARLA COMET-STARK - JEFFERY WILD & DANIELLE WILD - MORRY WEISS & JUDY WEISS FORM 990, PART VI, SECTION B, LINE 11B COPIES OF THE PREPARED FORM 990 ARE SUBMITTED TO THE SCHOOL'S FINANCE AND EXECUTIVE COMMITTEES FOR REVIEW BEFORE FILING. AFTER FILING, COPIES OF THE FORM 990 ARE MADE AVAILABLE TO THE SCHOOL'S BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF TRUSTEES ANNUALLY RECEIVE A COPY OF THE POLICY AND COMPLETE A QUESTIONNAIRE TO DISCLOSE ANY POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 FUCHS MIZRACHI SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST RATE SWAP 1,470,008. CHANGE IN UNFUNDED PENSION LIABILITY 350,691. PART XII, LINE 2C NO PROCESSES CHANGED IN THE CURRENT YEAR.