2025-03-19T09:09:34-07:00 2024-06-30 990 2023-07-01 341043767 JOSEPH & FLORENCE MANDEL JEWISH DAY SCHOOL JOSE 2164644055 26500 Shaker Blvd Beachwood OH 44122 Noam Magence Board Chair 2164644055 2025-03-18 1 2023 2025-03-06 01:10:19Z Noam Magence 26500 Shaker Blvd Beachwood OH 44122 10468056 0 X www.mandeljds.org X 1969 OH Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves excellence in a nurturing, welcoming environment that engages and teaches to the whole child. 57 57 137 18 0 0 18436791 4174576 5153217 5128749 422577 508718 169556 79298 24182141 9891341 1345710 1215183 0 0 5797781 6021904 0 0 284015 2503816 2894152 9647307 10131239 14534834 -239898 49877920 51908112 5029767 4708107 44848153 47200005 Joseph & Florence Mandel Jewish Day School develops ethical leadership, confident critical thinking, and a lifelong love of learning. By integrating superior general academics and Judaic studies, "Mandel JDS" achieves academic excellence in nurturing, welcoming environment that engages and teaches to the whole child. 0 0 7104825 0 4943584 Includes all costs for the education of all general academics and Judaic studies for 340 students enrolled at Joseph & Florence Mandel Jewish Day School for the 2023/2024 school year. 1215183 1215183 0 Tuition Assistance grants which were awarded to 175 students in grades Pre-K through 8 based upon specific qualifications per guidelines established by the School in furtherance of its exempt programs. 289435 0 185165 This includes enrichment programs including retreats, grade level overnight trips and after-school activities for students. 0 0 0 8609443 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 0 0 0 0 1 0 0 0 0 0 0 0 0 1 12 0 137 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 57 57 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X Janet Keane 2164644055 26500 Shaker Blvd Beachwood OH 44122 Jay Leberman Head of School 40 0 X 252603 0 66494 Leah Spector Principal 40 0 X 169602 0 21300 Janet Keane CFO 40 0 X 127939 0 3980 Halle Dubin Lower School Director 40 0 X 101816 0 12634 Alyson Fieldman Director 1 0 X 0 0 0 Jacob Cohen Director 1 0 X 0 0 0 Elana Glasner Director 1 0 X 0 0 0 Mindi Goldberg Director 1 0 X 0 0 0 Roberta Kaplan Director 1 0 X 0 0 0 Shaina Leb Director 1 0 X 0 0 0 Bill McCann Director 1 0 X 0 0 0 Beth Mellors Vice President 1 0 X X 0 0 0 Galia Nurko Director 1.00 0 X 0 0 0 Joshua Gordon Vice President 1 0 X X 0 0 0 Michael Haas Past President 1 0 X 0 0 0 Marc Freimuth Past President 1 0 X 0 0 0 Robert Goldberg Past President 1 0 X 0 0 0 Irwin Haber Past President 1 0 X 0 0 0 Orry Jacobs Past President 1 0 X 0 0 0 Jeffrey Kahn Past President 1 0 X 0 0 0 Adam Levin Past President 1 0 X 0 0 0 John Marcus Past President 1 0 X 0 0 0 Dan Aaron Polster Past President 1 0 X 0 0 0 Peter Rzepka Past President and Honorary Life Member 1 0 X 0 0 0 Barry Sands Past President 1 0 X 0 0 0 Jonathan Shanes Past President 1 0 X 0 0 0 Keith Sherwin Past President 1 0 X 0 0 0 Daniel Worthington Past President 1 0 X 0 0 0 Ian Abrams Honorary Life Member 1 0 X 0 0 0 Gloria Abrams Honorary Life Member 1 0 X 0 0 0 Hedy Adler Honorary Life Member 1 0 X 0 0 0 Fran Gordon Honorary Life Member 1 0 X 0 0 0 Rochelle Gross Honorary Life Member 1 0 X 0 0 0 Robert Immerman Honorary Life Member 1 0 X 0 0 0 Aliki Rzepka Honorary Life Member 1 0 X 0 0 0 Neil Waxman Honorary Life Member 1 0 X 0 0 0 Nick Federico Honorary Life Member 1 0 X 0 0 0 Carol Federico Honorary Life Member 1 0 X 0 0 0 Idelle Wolf Honorary Life Member 1 0 X 0 0 0 Jared Miller Past President 1 0 X 0 0 0 Gayle Horwitz Director 1 0 X 0 0 0 Barry Shapiro Director 1 0 X 0 0 0 Juliana Sclair Director 1 0 X 0 0 0 Alyssa Stein Director 1 0 X 0 0 0 Katie Fiala Vice President 1 0 X X 0 0 0 Ilana Horowitz Ratner Honorary Life Member 1 0 X 0 0 0 Pamela Kahn Director 1 0 X 0 0 0 Stephanie Kahn Director 1 0 X 0 0 0 Morgan Jacobs Director 1 0 X 0 0 0 Walter Schaffer Past President 1 0 X 0 0 0 David Fishbach Vice President 1 0 X X 0 0 0 Michelle Karp Secretary 1 0 X X 0 0 0 David Levin Treasurer 1 0 X X 0 0 0 Noam Magence President 2 1 X X 0 0 0 Eliana LeVine Past President 1 0 X 0 0 0 Aaron Gross Vice President 1 0 X X 0 0 0 Dan Brenner Director 1 0 X 0 0 0 Penni Weinberg Life Honorary Director 1 0 X 0 0 0 Steve Weinberg Life Honorary Director 1 0 X 0 0 0 Ava Fagin Director 1 0 X 0 0 0 Paloma Zuleta Director 1 0 X 0 0 0 651960 0 104408 4 0 1 0 BialoskyCleveland 6555 CARNEGIE AVE SUITE 200 CLEVELAND OH 44103 Architectural 749324 John G Johnson Construction 1284 Riverbed Street Cleveland OH 44113 General Contractor for Building Renovation 5496485 2 581047 0 225475 0 483787 2884267 78045 4174576 Tuition and Fee Income 611110 5128749 5128749 0 0 0 0 0 0 5128749 265957 0 0 265957 0 0 0 0 0 0 0 0 29510 0 0 0 29510 0 29510 0 0 29510 767436 0 524675 0 242761 0 242761 0 0 242761 101828 225475 52040 49788 0 49788 0 0 0 0 0 0 0 0 0 0 0 0 0 9891341 5128749 0 588016 0 0 1215183 1215183 0 0 0 0 581768 0 581768 0 0 0 0 0 4381468 3913017 249821 218630 241868 189355 41581 10932 434873 363663 49422 21788 381927 324219 40237 17471 0 0 0 0 2190 0 2190 0 25495 0 25495 0 0 0 0 0 0 0 0 0 0 0 102531 101541 990 0 23034 0 21351 1683 9344 5098 4246 0 112754 49047 63707 0 0 0 0 0 324901 292411 32490 0 0 0 0 0 0 0 0 0 19874 19874 0 0 15676 0 15676 0 0 0 0 0 621925 620915 1010 0 95383 0 95383 0 Educational Programming 1092281 1066356 12414 13511 Auxiliary Services 201253 201253 0 0 Class Trips 165645 165645 0 0 Bad Debts 79469 79469 0 0 2397 2397 0 0 10131239 8609443 1237781 284015 136017 90503 1590699 2399720 14039691 5254275 1897861 181390 0 0 0 0 0 0 0 0 30174 35293 24647929 1345930 13288307 23301999 18284480 19978956 0 0 0 0 0 0 610691 665976 49877920 51908112 2785249 3968009 0 0 283699 387238 0 0 0 0 0 0 1960819 352860 0 0 0 0 5029767 4708107 X 10825405 24210825 34022748 22989180 44848153 47200005 49877920 51908112 X -239898 2291517 0 0 0 300233 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18898203 82732 2676850 953225 0 0 20704560 18118857 13690 1728656 963000 0 0 18898203 22335575 6707 -3305485 917940 0 0 18118857 17612494 772 5760287 1037978 0 0 22335575 18744892 2171 -224475 910094 0 0 17612494 0.141 0.859 0 1 0 0 1400000 1400000 0 21113058 838697 20274361 0 0 0 0 0 860687 430014 430673 0 1274184 77219 1196965 23301999 0 0 X 11019715 2291517 0 0 52040 2343557 8676158 0 1215183 1215183 9891341 8968096 0 0 0 52040 52040 8916056 0 1215183 1215183 10131239 Schedule D, Part V, Line 4 Endowment funds are used as investments to provide income to supplement various program expenses according to the criteria of each fund. The uses include scholarship funding, Judaic and Hebrew immersion programming, teacher salary augmentation, library resources, performing arts and after-school athletics, building maintenance, and subsidizing the grade eight class trip to Israel; as well as general unrestricted operating expenses as designated by the Board of Directors and the Endowment Committee. Schedule D, Part X, Line 2 The Internal Revenue Service has ruled that the School qualifies under Section 501(c)(3) of the Internal Revenue Code. 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 based on current facts and circumstances and there have been no uncertain positions taken related to recording income taxes as of June 30, 2024 and 2023. Management has assessed that there are no activities unrelated to the purpose of the School and therefore no tax is to be recognized. Schedule D, Part XI, Line 2d Event Fundraising Expenses ($52,040) are included on the audited statements as a functional expense and not a contra- revenue. Schedule D, Part XI, Line 4b Tuition Assistance (financial aid) is recorded on the audited financial statements as a contra-revenue and not a functional expense Schedule D, Part XII, Line 2d Event fundraising expenses are included on the audited statements as a contra-revenue and not a function expense. Schedule D, Part XII, Line 4b Tuition assistance (financial aid) is recorded on the audited financial statements as a contra-revenue and not a functional expense. 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 School's non-discrimination policy is sent to the local media annually as well as in the admissions application. Schedule E, Part I, Line 6 The School receives an allocation of funds from the State of Ohio under the Auxiliary Services Program. The purpose of these funds is to provide pupils attending non-public schools with certain materials and auxiliary services made routinely available to the students in public schools. The School also received funds from the State of Ohio Administrative Cost Reimbursement Program and the EdChoice Scholarship funding program as well as a handful of safety and security grants. Benefit Auction 327303 225475 101828 0 0 0 25665 7610 18765 0 0 327303 225475 101828 0 0 0 25665 7610 18765 52040 49788 1 Tuition Assistance (Financial Aid) 175 0 1215183 Schedule I, Part I, Line 2 All disbursements made by the School in furtherance of its exempt programs are made to individuals receiving scholarships - financial aid (tuition assistance) grants. The grants are based upon specific qualifications per guidelines established by the School. The tuition assistance is credited to each student's account. No cash payments are ever distributed by the School to the families. Should a student withdraw from the School during the year, the tuition assistance is pro-rated. Refunds are not given for tuition assistance. X X 1 1 X X 0 0 0 0 0 0 0 0 0 Jay Leberman Head of School 231350 0 0 0 21253 0 7868 0 58626 0 319097 0 0 0 Leah Spector Principal 169602 0 0 0 0 0 5605 0 15695 0 190902 0 0 0 Schedule J, Part I, Line 1a A Head of School Discretionary Spending Account is set up to be funded by individual donations, or by proceeds from an endowment account which is subject to School endowment rules and regulations. 4.75% of the earnings are eligible to be spent by the Head of School. The account generally has less than $2,500 in its balance and is generally used for educational expenses for the school which were not previously budgeted. Also the Head of School's contract renewal for the 23/24 year included a taxable housing allowance subsidy for the rent of his residence. X 25392 FMV X Dining and Entertainment 237 48495 FMV X Electronics 17 4158 FMV 0 0 1 0 Form 990, Part VI, Section A, Line 2 Several of the Board members have "family relationships" - Nick and Carol Federico; Peter and Aliki Rzepka; Ian and Gloria Abrams; Aaron and Rochelle Gross; Jared Miller and Penni & Steven Weinberg. Form 990, Part VI, Section A, Line 6 The Code of Regulations (section 3.1) defines "members" as (i) Each parent or guardian having custody of a student(s) then enrolled in 'The School', (ii) All persons who have served as Directors or Officers of 'The School' within the immediate preceding three years, (iii) All Honorary Life Trustees, (iv) All persons then employed by 'The School'. Form 990, Part VI, Section A, Line 7a Members (Directors) vote on a slate of Directors at the Annual Meeting. If a member obtains a designated number of signatures, (s)he may add another name to be nominated. Form 990, Part VI, Section A, Line 7b Any change to the Code of Regulations must be approved by Members. Form 990, Part VI, Section B, Line 11b The Board of Directors is notified that a public copy of the Form 990 is available to all Board members for their review before filing, upon request. The 990 is also distributed to Officers of the School prior to filing. Schedule B, which reflects contributor information and is not required to be publicly disclosed is omitted from the distributed copy to maintain donor confidentiality. Form 990, Part VI, Section B, Line 12c A questionnaire is distributed to each Board member annually, which asks if they have any such relationship that might indicate a conflict of interest. This list is reviewed by a staff member for the Board to determine any potential conflicts. Board members are required by the Code of Conduct at each monthly meeting to recuse themselves from any vote which may relate to an area where a conflict of interest arises. Form 990, Part VI, Section B, Line 15 The President of the Board of Directors gathered compensation data from the national and local organizations, reviewed the data with a committee of Past Presidents, and then negotiated the new compensation packet for the Head of School in 2023. Form 990, Part VI, Section C, Line 19 The School makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Change in unfunded pension liability $300,233