2024-05-13T09:20:06-05:00 2023-06-30 341912961 COHEN & COMPANY LTD OFFICES LISTED AT WWWCOHENCPACOM OH 44115 990 2022-07-01 341283907 GROSS SCHECHTER DAY SCHOOL GROS 2167631400 27601 FAIRMOUNT BLVD PEPPER PIKE OH 44124 VIRGINIA GALILI HEAD OF SCHOOL 2167631400 2024-05-13 1 VIRGINIA GALILI 999009999 1 PARGAT SINGH P02184330 8002291099 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z VIRGINIA GALILI 27601 FAIRMOUNT BLVD PEPPER PIKE OH 44124 5321161 0 X WWW.GROSSSCHECHTER.ORG X 1979 OH GROSS SCHECHTER DAY SCHOOL INSPIRES ITS STUDENTS TO LOVE LEARNING, BECOME THEIR BEST SELVES, AND EMBRACE JEWISH PRACTICE, VALUES, AND COMMUNITY IN A CHALLENGING AND ENCOURAGING ACADEMIC ENVIRONMENT. 21 21 158 0 0 0 3252884 1727628 3053858 3477932 18830 34478 24438 34577 6350010 5274615 547682 684176 0 0 3281303 3484516 0 0 263070 1457113 1413167 5286098 5581859 1063912 -307244 8106173 7919828 2382371 2022037 5723802 5897791 GROSS SCHECHTER DAY SCHOOL INSPIRES ITS STUDENTS TO LOVE LEARNING, BECOME THEIR BEST SELVES, AND EMBRACE JEWISH PRACTICE, VALUES, AND COMMUNITY IN A CHALLENGING AND ENCOURAGING ACADEMIC ENVIRONMENT. 0 0 4614680 684176 3481069 GROSS SCHECHTER DAY SCHOOL'S ("THE SCHOOL") ACADEMIC PROGRAMS FOCUS ON PROVIDING A WELL-ROUNDED EDUCATION THAT PREPARES ITS STUDENTS FOR SUCCESS IN HIGH SCHOOL, COLLEGE, AND BEYOND. THE SCHOOL ALSO PROVIDES AFTER SCHOOL ACTIVITIES AND INFANT CARE. KEHILLAT SCHECHTER (OUR SCHECHTER COMMUNITY) IS MADE UP OF STUDENTS, PARENTS, ALUMNI, AND STAFF. 4614680 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 158 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 OH X CONNIE HARTLEY 2167631400 27601 FAIRMOUNT BLVD PEPPER PIKE OH 44124 ERICA LAZZARO PRESIDENT 10.00 X X 0 0 0 KAREN LEVINSKY VICE PRESIDENT 10.00 X X 0 0 0 RAKAFET LANDES VICE PRESIDENT 1.00 X X 0 0 0 SARAH ZIMMERMAN VICE PRESIDENT 10.00 X X 0 0 0 ROBERT FISHMAN TREASURER 10.00 X X 0 0 0 KIM STEIN SECRETARY/ASSISTANT TREASU 5.00 X X 0 0 0 ALISON POTASH DIRECTOR 1.00 X 0 0 0 ARI MILGROM DIRECTOR 1.00 X 0 0 0 BENJAMIN BROWN DIRECTOR 1.00 X 0 0 0 CATHERINE CATINO DIRECTOR 1.00 X 0 0 0 ELLIE FRIEDMAN DIRECTOR 1.00 X 0 0 0 JESSICA CHUPNICK DIRECTOR 1.00 X 0 0 0 LOREE POTASH DIRECTOR 1.00 X 0 0 0 LYDIA FRANKEL DIRECTOR 1.00 X 0 0 0 MAYA ABRAMOV DIRECTOR 1.00 X 0 0 0 MICHAEL MILGROM DIRECTOR 1.00 X 0 0 0 MICHELE CYDULKA-WEINSTEIN DIRECTOR 1.00 X 0 0 0 MITCHEL BALK DIRECTOR 1.00 X 0 0 0 PATTI BERNS DIRECTOR 1.00 X 0 0 0 RACHEL WEINBERG DIRECTOR 1.00 X 0 0 0 RICHARD URIA DIRECTOR 1.00 X 0 0 0 VIRGINIA GALILI HEAD OF SCHOOL 40.00 X 165500 0 12000 RANDY BOROFF DIRECTOR OF ACADEMICS 40.00 X 146100 0 15597 311600 0 27597 2 0 1 0 0 652679 25000 63500 986449 1727628 TUITION REVENUE 611600 3219042 3219042 SCHOOL ACTIVITIES 611600 258890 258890 3477932 34478 34478 250 0 250 250 250 77986 25000 46546 31440 31440 MISC REVENUE 900099 2887 2887 2887 5274615 3481069 0 65918 684176 684176 169000 136573 23470 8957 2764249 2233864 383887 146498 162627 131423 22585 8619 185467 149881 25757 9829 203173 163154 26851 13168 24000 14423 6065 3512 114445 68778 28920 16747 18314 11007 4627 2680 190755 88454 77860 24441 270780 223634 41589 5557 2336 538 1062 736 6391 1472 2905 2014 5229 5229 331150 298231 26336 6583 SCHOOL ACTIVITIES 208210 194428 13518 264 FOOD 170602 162185 5048 3369 BAD DEBT 34664 34664 SCHECHTER PARENT ASSOCI 22426 14601 2098 5727 13865 3194 6302 4369 5581859 4614680 704109 263070 275 275 571798 21968 161269 227851 1272545 1335616 27649 23878 8627497 6206042 2709322 2421455 2000421 2481102 1362894 1407683 8106173 7919828 1702908 1366502 446557 412959 232906 242576 2382371 2022037 X 1153334 1256487 4570468 4641304 5723802 5897791 8106173 7919828 X -307244 149749 331484 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 301102 32449 8276 325275 338419 -21093 16224 301102 265428 80366 7375 338419 1835366 73802 -21088 59505 1828575 1807616 32462 57849 62561 1835366 0.57600 0.24030 0.18370 1 0 6935837 4720590 2215247 16526 6060 10466 713284 617899 95385 961850 861493 100357 2421455 ISRAEL BONDS 40000 F INVESTMENT FUND 2332479 F ALTERNATIVE PROGRAM 108623 F 2481102 ENDOWMENT HELD BY JFC 1407683 1407683 X 4831523 149749 91335 241084 4590439 684176 684176 5274615 4944229 46546 46546 4897683 684176 684176 5581859 PART V, LINE 4: THE MOST SIGNIFICANT PURPOSE OF THE ENDOWMENT IS TUITION AND SUPPORT. STAFF DEVELOPMENT, STRATEGIC PLANNING, AND EDUCATIONAL PROGRAM DEVELOPMENT ARE ADDITIONAL PURPOSES. PART X, LINE 2: GROSS SCHECHTER DAY SCHOOL (THE SCHOOL) IS A NONPROFIT ORGANIZATION TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE SCHOOL'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE SCHOOL'S ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES, AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOMES TAXES AS OF JUNE 30, 2023. MANAGEMENT HAS ALSO ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE SCHOOL AND THEREFORE NO TAX IS TO BE RECOGNIZED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF FUNDS HELD BY OTHERS 44,789. FUNDRAISING EXPENSE NETTED WITH REVENUE 46,546. PART XI, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NETTED AGAINST REVENUE 684,176. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE NETTED WITH REVENUE 46,546. PART XII, LINE 4B - OTHER ADJUSTMENTS: STUDENT AID NETTED AGAINST REVENUE 684,176. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 GROSS SCHECHTER DAY SCHOOL PUBLICIZES ITS NON DISCRIMINATORY POLICY ON ITS WEBSITE WWW.GROSSSCHECHTER.ORG, ON ITS FACEBOOK PAGE, ON ALL PAMPHLETS OR BROCHURES DISTRIBUTED FOR RECRUITMENT, AND ON ITS APPLICATIONS FOR ENROLLMENT. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED $50,000 FROM THE STATE OF OHIO DEPARTMENT OF EDUCATION FOR THE NONPUBLIC ADMINISTRATIVE REIMBURSEMENT PROGRAM. IGNITE THE NIGHT 71074 25000 46074 825 13809 71074 25000 46074 825 13809 14634 31440 1 GROSS SCHECHTER SCHOLARSHIP FOR STUDENTS 58 684176 PART I, LINE 2: GROSS SCHECHTER DAY SCHOOL (THE SCHOOL) IS A PRIVATE SCHOOL FOR PRE-KINDERGARTEN THROUGH EIGHTH GRADE LOCATED IN PEPPER PIKE, OHIO. THE SCHOOL RECEIVES AN ALLOCATION FROM THE ANNUAL CAMPAIGN OF THE JEWISH FEDERATION OF CLEVELAND (THE FEDERATION) AND FOLLOWS CERTAIN GUIDELINES ESTABLISHED BY THE FEDERATION. THE FEDERATION DOES NOT PUT A RESTRICTED USE ON THE ALLOCATION. IT IS FOR GENERAL OPERATING PURPOSES AND NOT TIED TO PROVIDE TUITION ASSISTANCE. X X X 0 0 0 0 0 0 0 0 0 VIRGINIA GALILI HEAD OF SCHOOL 165500 0 0 0 0 0 0 0 12000 0 177500 0 0 0 RANDY BOROFF DIRECTOR OF ACADEMICS 146100 0 0 0 0 0 0 0 15597 0 161697 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 GARY L. GROSS - PAST PRESIDENT, SARAH ZIMMERMAN - VICE PRESIDENT, AND CHAD ZIMMERMAN - DIRECTOR HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY COHEN & COMPANY, AN INDEPENDENT ACCOUNTING FIRM, AND IS REVIEWED BY GROSS SCHECHTER DAY SCHOOL STAFF. THE FORM 990 IS THEN DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO BEING SIGNED BY THE BOARD PRESIDENT AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF DIRECTORS. IN ADDITION, ANY NEW KEY INDIVIDUALS ARE PROVIDED WITH A COPY OF THE POLICY UPON COMMENCEMENT OF HIS OR HER SERVICE. AT THE BEGINNING OF EACH SCHOOL YEAR, QUESTIONNAIRES ARE DISTRIBUTED TO EACH MEMBER OF THE BOARD TO COMPLETE REGARDING POTENTIAL CONFLICTS OF INTEREST. A STAFF MEMBER THEN REVIEWS THE FORMS FOR POSSIBLE CONFLICTS. BOARD MEMBERS RECUSE THEMSELVES IF A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE, COMPRISED OF BOARD MEMBERS, MEETS ANNUALLY TO DISCUSS THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL. COMPARABILITY DATA, SUCH AS COMPENSATION FOR THE SAME POSITION AT THE OTHER RELIGIOUS SCHOOLS, IS CONSIDERED. THE COMMITTEE KEEPS CONFIDENTIAL MINUTES OF THE MEETING. A COMMITTEE IS FORMED TO INTERVIEW POSSIBLE CANDIDATES FOR THE HEAD OF SCHOOL POSITION. THE COMMITTEE THEN DOES RESEARCH ON SIMILAR SCHOOLS FOR SALARY COMPARISON. THEY PREPARE A CONTRACT FOR THE NEW HIRE, COMPLETE WITH A GRADUATED COMPENSATION SCALE. THE BOARD/COMMITTEE APPROVES THE COMPENSATION AND THE CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, VARIOUS POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST THROUGH THE FRONT OFFICE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH BY IRC SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF FUNDS HELD BY OTHERS 44,789. UNFUNDED PENSION PLAN 286,695. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.