2024-05-14T09:57:31-05:00 2023-06-30 341818258 MEADEN & MOORE LTD 1375 EAST NINTH STREET SUITE 1800 CLEVELAND OH 441141790 990 2022-07-01 340968632 THE LIPPMAN SCHOOL LIPP 3308360419 750 WHITE POND DRIVE AKRON OH 44320 DANIEL BLAIN CEO 3308360419 2024-05-13 1 DANIEL BLAIN XXX-XX-XXXX 0 KAREN B COONEY P00285983 2162413272 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIEL BLAIN 750 WHITE POND DRIVE AKRON OH 44320 2299124 0 X WWW.LIPPMANDAYSCHOOL.ORG X 1965 OH TO CREATE AN INCLUSIVE, NURTURING AND VIBRANT LEARNING ENVIRONMENT, ANCHORED IN JEWISH TRADITIONS AND VALUES, THAT PROVIDES ALL STUDENTS WITH PERSONALIZED EDUCATIONAL EXPERIENCES. 12 12 37 65 0 0 882854 1184598 910340 1110438 0 0 -9841 3911 1783353 2298947 0 0 0 0 1091562 1111210 0 0 9045 759898 843851 1851460 1955061 -68107 343886 362654 877452 96792 377969 265862 499483 X TO CREATE AN INCLUSIVE, NURTURING AND VIBRANT LEARNING ENVIRONMENT, ANCHORED IN JEWISH TRADITIONS AND VALUES, THAT PROVIDES ALL STUDENTS WITH PERSONALIZED EDUCATIONAL EXPERIENCES WHICH PREPARE THEM TO ACHIEVE THEIR UTMOST POTENTIAL THROUGHOUT THEIR LIVES AS MEMBERS OF A 21ST CENTURY GLOBAL SOCIETY. 0 0 1667505 1110438 THE LIPPMAN SCHOOL WAS FOUNDED IN 1965 AS A JEWISH DAY SCHOOL. A CORNERSTONE OF THE MODERN SCHOOL IS THE DIVERSITY OF CULTURES, RELIGIONS, BACKGROUNDS AND ETHNICITIES AMONG THE STUDENT POPULATION. STUDENTS LEARN KEY VALUES SUCH AS TRUST, TOLERANCE, OPENNESS, KINDNESS, RESPECT, RESPONSIBILITY, HONESTY AND HUMILITY. WE BELIEVE THESE VALUES HAVE NO BORDERS OR LIMITS AND ARE THE FOUNDATION FOR DEVELOPING STRONG GLOBAL CITIZENS AND LEADERS. 1667505 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 37 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X DANIEL BLAIN CEO 3308350000 750 WHITE POND DRIVE AKRON OH 44320 X STEVE MASTRANTONIO TRUSTEE 1.00 X 0 0 0 ERIN KATZ-FORD TRUSTEE 1.00 X 0 0 0 MARY HICKCOX TREASURER 1.00 X X 0 0 0 ALLISON SHAWN-PAUL TRUSTEE 1.00 X 0 0 0 DIANA PONSKY PRESIDENT 1.00 X X 0 0 0 LANAE JOYCE TRUSTEE 1.00 X 34638 0 0 BETH COHEN TRUSTEE 1.00 X 0 0 0 MIRIAM RAIDER-ROTH TRUSTEE 1.00 X 0 0 0 NORA GLAUBERMAN SECRETARY 1.00 X X 0 0 0 ROCHELLE HOSTLER TRUSTEE 1.00 X 0 0 0 MARK WULKAN TRUSTEE 1.00 X 0 0 0 MATT FERBEE TRUSTEE 1.00 X 0 0 0 SAMUEL CHESTNUT HEAD OF SCHOOL 20.00 X 64974 71355 7733 99612 71355 7733 0 0 0 0 0 211000 530609 442989 1184598 TUITION 611710 1110438 1110438 0 1110438 2500 177 2323 2323 MISCELLANEOUS REVENUE 1588 1588 1588 2298947 1112026 0 2323 X 142240 106680 35560 765313 682179 83134 128871 112017 16854 74786 65005 9781 44230 44230 204910 204910 1974 1974 34381 20274 14107 179488 153800 25688 35252 34089 1163 1499 1499 260 223 37 14915 14915 13650 11696 1954 FOOD AND SUPPLIES 117261 117261 PROGRAM EXPENSES 104740 98179 6561 EQUIPMENT EXPENSES 20904 20904 70387 36815 31088 2484 1955061 1667505 278511 9045 11685 1200 248901 793778 10632 5953 371736 295215 91436 76521 362654 877452 50000 272093 46792 105876 96792 377969 X 265862 499483 265862 499483 362654 877452 X 343886 -110265 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 340959 18 30785 2465 369297 417750 1021 -55588 -19396 -2827 340959 336448 1065 93499 10550 2712 417750 353310 344 -1413 13319 2473 336448 358781 590 11215 14741 2534 353310 1.00000 0 1 1 371736 295215 76521 76521 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN CERTAIN TAX POSITIONS THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. SCHEDULE D, PART V ENDOWMENT FUNDS HELD BY RELATED ORGANIZATION SCHEDULE D, PART V, LINE 3A THE ENDOWMENT FUND IS NOT UNDER THE CONTROL OF THE LIPPMAN SCHOOL. IT IS HELD AND CONTROLLED BY THE RELATED ENTITY, JEWISH COMMUNITY BOARD OF AKRON. USE OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED TO PROVIDE SUPPORT FOR THE SCHOOL PROGRAMMING. 1 0 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 STATED ON THE APPLICATION TO APPLY FOR ADMITTANCE TO THE SCHOOL. SCHEDULE E, PART I, LINE 6 THE LIPPMAN SCHOOL RECEIVES GRANT MONEY FROM THE STATE OF OHIO. THE AMOUNT RECEIVED IS FOR STATE-APPROVED EXPENSES INCURRED IN ORDER TO BE CONSIDERED IN COMPLIANCE WITH STATE LAW (SUCH AS FIRE DRILLS). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND VP OF FINANCE BEFORE IT IS FILED AND IS ALSO MADE AVAILABLE TO THE BOARD AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE EXPECTED TO DISCUSS ANY POTENTIAL CONFLICTS OF INTEREST THAT ARISE WITH THE AGENCY DIRECTOR OR CEO. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 CURRENT GOVERNING DOCUMENTS, CURRENT CONFLICT OF INTEREST POLICY, AND CURRENT FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 CURRENT GOVERNING DOCUMENTS, CURRENT CONFLICT OF INTEREST POLICY, AND CURRENT FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, VII, LINE 1(A)(2) COMPENSATION OF OFFICERS LANAE JOYCE WORKS PART TIME FOR THE ORGANIZATION AS A SCHOOL NURSE. THE COMPENSATION REPORTED RELATED TO HER PART TIME POSITION AND IS NOT RELATED TO HER POSITION ON THE BOARD. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 204,910. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 204,910. FORM 990, PART XI, LINE 9: SEE SCHEDULE O -110,265. FORM 990, XI, LINE 9 RECONCILIATION OF NET ASSETS OTHER CHANGES IN NET ASSETS THE ORGANIZATION MAINTAINS DUE TO/DUE FROM ACCOUNTS FOR TRANSACTIONS BETWEEN NOT-FOR-PROFIT ORGANIZATIONS LISTED ON THE SCHEDULE R. THE DUE TO/DUE FROM BALANCES FROM RELATED ENTITIES IS $-110,265. THESE ACCOUNTS ARE ELIMINATED UPON CONSOLIDATION OF THE RELATED ENTITIES. JEWISH COMMUNITY BOARD OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 341884695 GOVERNANCE OH LINE 7 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 0 JEWISH COMMUNITY CENTER OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 340174521 JEWISH PROGRAM OH LINE 11 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 JEWISH SENIOR HOUSING OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 341966420 SENIOR HOUSING OH LINE 7 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 JEWISH COMMUNITY BOARD OF AKRON C 211000 ANNUAL ALLOCATION/ENDOWMENT JEWISH COMMUNITY CENTER OF AKRON N 173000 RENTAL JEWISH COMMUNITY BOARD OF AKRON C 143449 J-TICKET ALLOCATION JEWISH COMMUNITY BOARD OF AKRON O 67799 SAM CHESTNUT WAGES IN JCBA