2024-03-11T14:15:23-05:00 2023-06-30 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2022-07-01 250969468 COMMUNITY DAY SCHOOL COMM 4125211100 6424 FORWARD AVENUE PITTSBURGH PA 15217 ROBERT DINKELMEYER DIRECTOR OF FINANCE 4125211100 2024-03-11 1 ROBERT DINKELMEYER 999009999 0 ELIZABETH E KRISHER P01275616 4124715500 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z AVI BARAN MUNRO 6424 FORWARD AVENUE PITTSBURGH PA 15217 9725800 0 X WWW.COMDAY.ORG X 1913 PA AN INDEPENDENT PRE-K TO GRADE 8 JEWISH DAY SCHOOL SERVING THE WESTERN PENNSYLVANIA COMMUNITY. 17 15 111 200 0 0 2913674 4137660 5200801 5322597 -197210 85962 -10268 77797 7906997 9624016 1558754 1527691 0 0 5287901 5827603 0 0 159545 1364408 1476420 8211063 8831714 -304066 792302 9600415 10472421 939849 937097 8660566 9535324 COMMUNITY DAY SCHOOL'S MISSION IS TO DELIVER A JOYFUL, INNOVATIVE EDUCATION THAT EMPOWERS OUR CHILDREN TO BECOME ACCOMPLISHED LEARNERS AND COMPASSIONATE UPSTANDERS WHO ARE COMMITTED TO JEWISH LIFE AND TO CREATING A BETTER WORLD. 0 0 7138978 1527691 5322597 COMMUNITY DAY SCHOOL IS A NURTURING, ACADEMICALLY EXCELLENT JEWISH DAY SCHOOL FOR THE 21ST CENTURY. FROM OUR EARLY CHILDHOOD PROGRAM THROUGH MIDDLE SCHOOL, WE INSPIRE OUR STUDENTS TO LOVE LEARNING THROUGH INNOVATIVE TEACHING METHODS AND HANDS-ON DISCOVERY. COMMUNITY DAY SCHOOL IS A WELCOMING COMMUNITY WHERE PITTSBURGH FAMILIES WHO SPAN THE SPECTURM OF JEWISH BELIEF AND PRACTICE CAN LEARN AND CONNECT ALONG WITH THEIR CHILDREN. AS OUR STUDENTS GROW IN KNOWLEDGE FROM PRESCHOOL THROUGH 8TH GRADE, THEY GROW AS PEOPLE - FINDING THEIR PASSIONS, EMBRACING THEIR JEWISH IDENTITIES, AND PREPARING FOR SUCCESSFUL AND MEANINGFUL LIVES. THERE WERE 286 STUDENTS ENROLLED DURING THE 2022-2023 SCHOOL YEAR IN EARLY CHILDHOOD THROUGH GRADE 8. 7138978 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 111 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X ROBERT DINKELMEYER 4125211100 6424 FORWARD AVENUE PITTSBURGH PA 15217 NETA BAR BOARD MEMBER 1.00 X 0 0 0 JOSHUA BRESLAU BOARD MEMBER 1.00 X 0 0 0 ELISA CAVALIER BOARD MEMBER 1.00 X 0 0 0 SHIRI FRIEDMAN VICE PRESIDENT 1.00 X X 0 0 0 DANA HIMMEL BOARD MEMBER 1.00 X 0 0 0 MICAH JACOBS BOARD MEMBER 1.00 X 0 0 0 MARSHA MARCUS BOARD MEMBER 1.00 X 0 0 0 ROBERT O'DOHERTY SECRETARY 2.00 X X 0 0 0 ALLISON POCHAPIN BOARD MEMBER 1.00 X 0 0 0 BERNADETTE SCHEID TREASURER 2.00 X X 0 0 0 MARC TANNENBAUM BOARD MEMBER 1.00 X 0 0 0 BOB WHITEHILL BOARD MEMBER 1.00 X 0 0 0 DEREK SMITH PAST PRESIDENT 2.00 X X 0 0 0 EVAN INDIANER PRESIDENT 5.00 X X 0 0 0 ADAM DANENBERG BOARD MEMBER 1.00 X 0 0 0 SCOTT LEIB BOARD MEMBER 1.00 X 0 0 0 LAUREN LIEBERMAN BOARD MEMBER 1.00 X 0 0 0 ROBERT DINKELMEYER DIRECTOR OF FINANCE 50.00 X 64609 0 8074 AVI BARAN MUNRO HEAD OF SCHOOL 50.00 X 206094 0 9374 BARI WEINBERGER CHIEF FINANCIAL OFFICER (EXITED 6/22) 30.00 X 51335 0 0 MARK MINKUS HEAD OF INTERMEDIATE/MIDDLE SCHOOL 50.00 X 118290 0 15175 JORDAN HOOVER DIRECTOR OF OPERATIONS 50.00 X 103450 0 12089 543778 0 44712 3 0 1 0 0 244204 19460 3873996 4137660 TUITION REVENUE 611710 4965184 4965184 AUXILLARY FEE REVENUE 611710 214777 214777 LUNCH REVENUE 611710 142636 142636 5322597 84454 84454 30958 29450 1508 1508 1508 150131 19460 72334 77797 77797 9624016 5322597 0 163759 1527691 1527691 696320 248094 448226 3965763 3246930 623829 95004 133580 105551 24245 3784 687957 483890 168127 35940 343983 257592 79154 7237 8907 8907 56736 56736 132977 113745 19156 76 27340 23455 3885 33602 25773 5774 2055 100806 95652 4990 164 5527 2653 699 2175 5900 2140 3110 650 363860 351537 11721 602 80999 68089 11871 1039 BOOKS, ACTIVITIES, AND 320631 319726 905 0 EQUIPMENT RENTAL, REPAI 160157 144801 15277 79 FOOD SERVICE 106418 103181 2225 1012 BAD DEBT EXPENSE 25000 25000 47560 16933 24784 5843 8831714 7138978 1533191 159545 821676 1040550 2360798 2519934 242267 283582 60944 28811 220113 257860 9874227 5877393 4290680 3996834 1602937 1943850 1000 401000 9600415 10472421 387538 380446 552311 556651 939849 937097 X 7466883 8213227 1193683 1322097 8660566 9535324 9600415 10472421 792302 82456 0 X 0 1 X 1 0 X 2696151 3230428 3751182 2913674 4137660 16729095 2696151 3230428 3751182 2913674 4137660 16729095 106745 16622350 116417 87074 41643 104076 84454 433664 17162759 24570604 0.96850 0.96310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1602937 225000 152734 30958 5863 1943850 1737332 86000 -198364 16208 5823 1602937 1388007 25025 350868 21640 4928 1737332 1305541 141771 18727 73928 4104 1388007 1183525 64340 72422 10937 3809 1305541 0.56220 0.43780 1 0 8871787 5066475 3805312 976510 810918 165592 25930 25930 3996834 X 7952659 82456 -1826147 -1743691 9696350 -72334 -72334 9624016 7077901 72334 72334 7005567 1826147 1826147 8831714 PART V, LINE 4: THE ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR SCHOLARSHIP, CAPITAL REPAIR AND PROGRAM AND OPERATING EXPENSES OF COMMUNITY DAY SCHOOL. PART X, LINE 2: INCOME TAXES - COMMUNITY DAY SCHOOL IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC); THEREFORE, NO PROVISION FOR INCOME TAXES IS NECESSARY. THE FASB CODIFICATION TOPIC INCOME TAXES PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. COMMUNITY DAY SCHOOL CLASSIFIES INTEREST AND PENALITIES AS INCOME TAX EXPENSE, IF INCURRED. COMMUNITY DAY SCHOOL'S STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2023 AND 2022 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, COMMUNITY DAY SCHOOL HAS NO UNRECOGNIZED TAX BENEFITS. COMMUNITY DAY SCHOOL BELIEVES THAT IT IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND TUITION REMISSION PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND REMISSION PART V THERE HAS BEEN A CHANGE IN THE PRESENTATION OF THE ENDOWMENT FUND ACTIVITY ON LINES 1A-1G. BOARD DESIGNATED AMOUNTS THAT HAD PREVIOUSLY BEEN INCLUDED THAT WERE DEEMED TO NOT BE ENDOWMENT FUNDS HAVE BEEN EXCLUDED FROM THIS PRESENTATION AS OF THE 6.30.23 FORM 990. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE POLICY IS INCLUDED ON HOMEPAGE OF COMMUNITY DAY SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 CONTRIBUTIONS WERE RECEIVED FROM SCHOLARSHIP ORGANIZATIONS ESTABLISHED TO DISTRIBUTE FUNDS UNDER THE PENNSYLVANIA EDUCATIONAL IMPROVEMENT TAX PROGRAM. THESE FUNDS WERE USED TO PROVIDE TUITION ASSISTANCE TO QUALIFIED STUDENTS ATTENDING THE SCHOOL. STATE FUNDING IS PROVIDED FOR TEXTBOOKS, SUPPLIES, AND SERVICES FOR STUDENTS ATTENDING THE SCHOOL. GRANTS WERE RECEIVED FOR SECURITY. CDS ANNUAL PARTY 169591 19460 150131 9752 30547 2175 29860 169591 19460 150131 9752 30547 2175 29860 72334 77797 1 TUITION ASSISTANCE - NEED BASED 178 1527691 PART I, LINE 2: TUITION ASSISTANCE IS PROVIDED BASED ON FINANCIAL NEED, ANAYLSIS OF COMPLETED APPLICATION FORMS, AND COPIES OF TAX RETURNS. THE PROCESS IS OVERSEEN BT A TUITION ASSISTANCE COMMITTEE, CHAIRED BY THE CONTROLLER WITH PROCESSING OF APPLICATIONS BY AN UNRELATED THIRD PARTY. X X X 0 0 0 0 0 0 0 0 0 AVI BARAN MUNRO HEAD OF SCHOOL 206094 0 0 0 0 0 4939 0 4435 0 215468 0 0 0 PART I, LINE 3 EXECUTIVE COMPENSATION IS COMPARED TO BENCHMARK DATA ON AN ANNUAL BASIS. THE BOARD COMMITTEE REVIEWS THE PERFORMANCE OF THE HEAD OF SCHOOL AND ADJUSTMENTS ARE MADE TO COMPENSATION IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT. 28071 NEED BASED TUITION FINANCIAL AID FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF TRUSTEES, ALL OF THE POWERS OF THE BOARD OF TRUSTEES. IT SHALL ALSO BE THE DUTY OF THE EXECUTIVE COMMITTEE TO SET THE AGENDA FOR EACH MEETING OF THE BOARD OF TRUSTEES; TO ACT ON BEHALF OF THE BOARD OF TRUSTEES WITH RESPECT TO THE OPERATIONS OF THE SCHOOL BETWEEN MEETING OF THE BOARD; AND TO ENGAGE IN STRATEGIC PLANNING REGARDING THE LONG-RANGE NEEDS OF THE SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE DIRECTOR OVERSEES THE COMPLETION OF THE FORM 990 AND SUBMITS IT TO THE AUDIT COMMITTEE FOR REVIEW. THE FORM 990 IS THEN SUBMITTED TO THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, THE HEAD OF SCHOOL, AND FINANCE DIRECTOR COMPLETE A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS TO IDENTIFY POTENTIAL OR ACTUAL CONFLICTS. THE AUDIT COMMITEE REVIEWS THE COMPLETED FORMS AND MONITORS COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD COMMITTEE REVIEWS THE PERFORMANCE OF THE HEAD OF SCHOOL AND ADJUSTMENTS ARE MADE TO COMPENSATION IN ACCORDANCE WITH THE EMPLOYMENT AGREEMENT. COMPENSATION IS COMPARED TO BENCHMARK DATA ON AN ANNUAL BASIS. THE HEAD OF SCHOOL REVIEWS THE PERFORMANCE OF OTHER OFFICERS AND ADJUSTMENTS ARE MADE TO COMPENSATION ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 COMMUNITY DAY SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.