2024-02-14T17:11:53-06:00 2023-08-31 541342298 KOSITZKA WICKS AND COMPANY 4405 COX ROAD SUITE 200 GLEN ALLEN VA 23060 990 2022-09-01 540803452 RICHMOND HEBREW DAY SCHOOL RICH 8043531110 3809 PATTERSON AVENUE RICHMOND VA 23221 SHERI PRUPIS PRESIDENT 8043531110 2024-02-09 1 SHERI PRUPIS 999009999 1 KIMBERLEY D VANHUSS CPA P00214470 8048551200 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RUDLIN TORAH ACADEMY SHERI PRUPIS 3809 PATTERSON AVENUE RICHMOND VA 23221 2121320 0 X WWW.RUDLIN.COM X 1966 VA TO PROVIDE INSTRUCTION FOR CHILDREN THROUGHOUT THE GREATER RICHMOND, VA METROPOLITAN AREA. 20 20 34 180 0 0 1225322 701506 1122931 1239963 -67371 74242 7013 74471 2287895 2090182 403242 449210 0 0 803410 1164766 0 0 124123 450577 591214 1657229 2205190 630666 -115008 1460433 1504074 114089 272737 1346344 1231337 THE RICHMOND HEBREW DAY SCHOOL (DBA RUDLIN TORAH ACADEMY) IS A PRIVATE NONPROFIT INSTITUTION THAT PROVIDES INSTRUCTION FOR CHILDREN FROM KINDERGARTEN THROUGH EIGHTH GRADE THROUGHOUT THE GREATER RICHMOND, VA METROPOLITAN AREA. 0 0 1832941 449210 1245438 PROVIDED A SECULAR AND JEWISH EDUCATION IN GRADES KINDERGARTEN THROUGH EIGHTH GRADE FOR CHILDREN THROUGHOUT THE GREATER RICHMOND, VA METROPOLITAN AREA. 1832941 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 34 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 0 0 X X THE RUDLIN TORAH ACADEMY 8047849050 3809 PATTERSON AVE RICHMOND VA 23221 RICH LEHMAN DIRECTOR 1.00 X 0 0 0 LIRON MCCAULEY DIRECTOR 1.00 X 0 0 0 MITCHELL RAGONE DIRECTOR 1.00 X 0 0 0 SHMUELI SOLOVEICHIK DIRECTOR 1.00 X 0 0 0 ANNIE WEINBERG DIRECTOR 1.00 X 0 0 0 ELLEN RENEE ADAMS DIRECTOR 1.00 X 0 0 0 ROBYN GALPERN DIRECTOR 1.00 X 0 0 0 VLAD GULKAROV DIRECTOR 1.00 X 0 0 0 YULIYA HABIB DIRECTOR 1.00 X 0 0 0 JACOB MORGAN DIRECTOR 1.00 X 0 0 0 SHERI PRUPIS PRESIDENT 1.00 X X 0 0 0 SARAH KRANZ-CIMENT VP ADMINISTRATION 1.00 X X 0 0 0 REBECCA LEVY VP WAYS AND MEANS 1.00 X X 0 0 0 JOSH GOLDBERG VP FINANCE 1.00 X X 0 0 0 THEA WINSTON SECRETARY 1.00 X X 0 0 0 JEFF LESSIN TREASURER 1.00 X X 0 0 0 DANIEL ROTH IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 AMOS HABIB 2ND PRESIDENT 1.00 X X 0 0 0 ELISHEVA GOLDBERG PVA PRESIDENT 1.00 X 0 0 0 ADAM WINSTON HEAD OF SCHOOL SUPPORT AND EVAL. COMMITTEE CHAIR 1.00 X 0 0 0 RABBI ERIC PAUL PRINCIPAL 40.00 X 56318 0 68777 56318 0 68777 0 0 0 0 0 701506 701506 TUITION 611600 1216963 1216963 SCHOOL ACTIVITY PAYMEN 611600 23000 23000 1239963 81567 81567 3795 0 3795 3795 3795 23813 31138 -7325 -7325 -7325 MISCELLANEOUS INCOME 900099 65201 65201 TRANSPORTATION INCOME 900099 5475 5475 70676 2090182 1303314 0 85362 449210 449210 184096 92048 73638 18410 780279 745147 33481 1651 129607 113020 14000 2587 4770 4232 61 477 66014 59013 5967 1034 14850 14850 8962 8962 60360 60360 73533 73533 27889 22311 2789 2789 37759 30207 3776 3776 75107 60085 7511 7511 10281 8225 1028 1028 9182 7346 918 918 PROGRAM EXPENSES 97325 97325 MISCELLANEOUS 40588 32470 4060 4058 PVA EXPENSES 29856 29856 MAINTENANCE AND REPAIRS 27679 22143 2768 2768 77843 60303 13957 3583 2205190 1832941 248126 124123 125058 146288 365739 274513 50000 51909 2500 2500 184963 97945 34823 87018 879813 901075 2500 40771 1460433 1504074 67400 210285 46689 20999 0 41453 114089 272737 X 422586 299848 923758 931489 1346344 1231337 1460433 1504074 -115008 0 X X 0 1 X 1 0 X 259234 316362 448782 1221652 701506 2947536 259234 316362 448782 1221652 701506 2947536 29605 2917931 7789 7548 42687 -67371 81567 72220 3019756 0.96630 0.99860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 773520 638 65893 21981 818070 246639 626273 -83682 15710 773520 217990 1000 42621 14972 246639 226039 8686 16735 217990 239098 1020 978 15057 226039 0.14000 0.18000 0.68000 0 0 62330 20042 42288 43041 12692 30349 79592 65211 14381 87018 OPERATING LEASE LIABILITY 41453 41453 X 1632010 0 1632010 8962 449210 458172 2090182 1747017 0 1747017 8962 449210 458172 2205189 PART V, LINE 4: RTA'S CURRENT INDIVIDUAL DONOR-RESTRICTED FUNDS ALL HAVE SPECIFIC SPENDING POLICIES, WHICH ARE FOLLOWED DURING THE ANNUAL ADMINISTRATION OF THE FUNDS. SHOULD A FUND BE ESTABLISHED THAT DOES NOT HAVE A STATED SPECIFIC SPENDING POLICY, THE DEFAULT SPENDING POLICY WOULD BE THAT OF THE FOUNDATION. THE FOUNDATION HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 4% OF ITS ENDOWMENT FUND'S AVERAGE FAIR VALUE OF THE PRIOR 12 QUARTERS THROUGH THE CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. THE SPENDING RATE MAY BE CHANGED FOR ANY GIVEN YEAR AT THE DISCRETION OF THE BOARD OF DIRECTORS BASED ON PREVAILING MARKET AND ECONOMIC CONDITIONS. INDIVIDUAL DONOR-RESTRICTED FUNDS MAY DESIGNATE A DIFFERENT SPECIFIC SPENDING POLICY. PART X, LINE 2: RTA IS EXEMPT FROM FEDERAL AND VIRGINIA INCOME TAXES AS A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME. FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022, NO PROVISION FOR UNRELATED BUSINESS TAXES WAS REQUIRED. RTA BELIEVES THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. RTA IS NOT A PRIVATE FOUNDATION. THE EXEMPT ORGANIZATION TAX RETURNS FILED FOR THE YEARS ENDED AUGUST 31, 2023, 2022, 2021, AND 2020 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS WERE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION REDUCTION/SCHOLARSHIPS INCLUDED NET IN FINANCIAL STATEMENTS 449,210. IMPUTED INTEREST PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION REDUCTION/SCHOLARSHIPS INCLUDED NET IN FINANCIAL STATEMENTS 449,210. IMPUTED INTEREST 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL HAS ITS NONDISCRIMINATION POLICY AVAILABLE ON THE ENROLLMENT CONTRACT AND THROUGHOUT THE REST OF THE ADMISSIONS PROCESS. SCHEDULE E, PART I, LINE 4 RACE IS NOT A CONSIDERATION IN ACCEPTING STUDENTS, THEREFORE THE SCHOOL DOES NOT MAINTAIN RECORDS OF RACIAL COMPOSITION. 1 TUITION REDUCTION/SCHOLARSHIP 66 449210 SEE BELOW PART I, LINE 2: RTA'S AFFORDABILITY AND SCHOLARSHIP PROGRAM REFLECTS OUR GOAL TO SERVE EVERY CHILD SEEKING A JEWISH EDUCATION, WITHOUT REGARD TO FINANCIAL CIRCUMSTANCES. FINANCIAL AID IS OFTEN AWARDED TO A STUDENT AND IS CONSIDERED A DIRECT REDUCTION OF THE CONTRACT PRICE. THIS FINANCIAL AID MAY COME IN THE FORM OF STAFF AND GENERAL SCHOLARSHIPS OR TAX CREDIT SCHOLARSHIPS ADMINISTERED BY THE RICHMOND JEWISH FOUNDATION. THESE REDUCTIONS ARE GENERALLY KNOWN IN ADVANCE AND AWARDED IN WRITING TO THE STUDENT. RABBI ERIC PAUL PRINCIPAL OF SCHOOL LOAN TO NEW PRINCIPAL FOR MOVING EXPENSES X 50000 51909 0 1 1 51909 FORM 990, PART VI, SECTION A, LINE 6 ALL PARENTS OF STUDENTS ARE VOTING MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY IS ELECTED BY VOTING MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION PROCESS FOR TOP OFFICIAL SALARIES ARE REVIEWED BY THE PRESIDENT AND A COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.