2025-04-28T15:25:14-05:00 2024-06-30 454084437 WARREN AVERETT LLC 2500 ACTON ROAD BIRMINGHAM AL 35243 990 2023-07-01 874820078 TDSA FOUNDATION INC TDSA 4049820800 1985 LAVISTA ROAD NORTH EAST ATLANTA GA 30329 JONATHAN MILLER CFO 4049820800 2025-04-28 1 1 MEGAN RANDOLPH P00989558 2059794100 2025-04-24 2023 2025-03-06 01:10:19Z JONATHAN MILLER 1985 LAVISTA ROAD NORTH EAST ATLANTA GA 30329 35701 0 X HTTPS://WWW.TORAHDAY.ORG/ X 2022 GA MANAGEMENT OF INVESTMENTS ON BEHALF OF TORAH DAY SCHOOL ATLANTA. 4 4 0 4 0 0 42234 35701 0 0 4975 0 0 0 47209 35701 0 0 0 0 0 0 0 0 0 1614 5087 1614 5087 45595 30614 576617 699112 500 0 576117 699112 MANAGE INVESTMENTS ON BEHALF OF TORAH DAY SCHOOL OF ATLANTA, A RELATED 501(C)(3) CHARITABLE ORGANIZATION. 0 0 5087 0 0 MANAGEMENT OF INVESTMENTS ON BEHALF OF TORAH DAY SCHOOL OF ATLANTA 5087 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 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 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 GA X MARCY KALNITZ 4049820800 1985 LAVISTA ROAD ATLANTA GA 30392 X SETH BERNSTEIN CEO 0.25 0.00 X X 0 0 0 JON MILLER CFO 0.25 0.00 X X 0 0 0 YOEL SPOTTS SECRETARY 0.25 0.00 X X 0 0 0 MARC LEWYN DIRECTOR 0.25 2.50 X 0 0 0 0 0 0 0 0 0 0 0 35701 35701 35701 0 0 0 920 920 4147 4147 20 20 5087 5087 0 0 5399 5959 571218 693153 576617 699112 500 0 500 0 X 4899 270654 571218 428458 576117 699112 576617 699112 30614 92381 0 X X 0 1 X 1 0 X X 1 TORAH DAY SCHOOL OF ATLANTA 581594193 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 571218 33700 88235 693153 553941 18386 1109 571218 0.38187 0.61813 0.00000 1 0 0 FUNDS HELD IN TRUST 693153 F 693153 X PART V, LINE 4: TDSA FOUNDATION, INC'S ENDOWMENT FUND IS ESTABLISHED TO PROVIDE A SECURE FINANCIAL FOUNDATION FOR TORAH DAY SCHOOL OF ATLANTA. CURRENTLY, THERE ARE FUNDS SET UP FOR: SCIENCE/STEM ACTIVITIES, SCHOLARSHIP, AND ENRICHMENT. NO SPENDING WILL OCCUR UNTIL THE TOTAL AMOUNT OF THE ENDOWED FUNDS REACH ONE MILLION DOLLARS. PART X, LINE 2: THE SCHOOL IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 509(A), AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE IRC). ACCORDINGLY, ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. THE SCHOOL'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE SCHOOL, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS THAT WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2024 AND 2023, AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BYLAWS PERMIT THE BOARD OF DIRECTORS OF TORAH DAY SCHOOL ATLANTA (TDSA) TO PARTICIPATE IN THE ELECTION OF TDSA FOUNDATION, INC'S BOARD MEMBERS, AND DEFINES THE CONDITIONS UNDER WHICH THIS WILL OCCUR (ARTICLE IV, SECTION 1) ALL OFFICERS AND THE DIRECTOR OF DEVELOPMENT OF TDSA ARE EX OFFICIO MEMBERS OF TDSA FOUNDATION, INC'S BOARD (ARTICLE IV, SECTION 3). FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY THE TREASURER AND CHIEF OPERATING OFFICE OF THE PARENT ORGANIZATION PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE GOVERNING BODY SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A OPY OF THE CONFLICTS OF INTEREST POLICY; HAS READ AND UNDERSTANDS THE POLICY; AND HAS AGREED TO COMPLY WITH THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE GOVERNING BODY. AFTER DISCLOSURE OF ALL MATERIAL FACTS, THE INTERESTED PERSON SHALL LEAVE THE GOVERNING BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE CHAIRPERSON OF THE GOVERNING BOARD (IF HE OR SHE IS NOT AN INTERESTED PERSON) SHALL APPOINT A DISINTERESTED PERSON TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FROM THE BUSINESS OFFICE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION MADE NO CHANGES TO ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. TORAH DAY SCHOOL OF ATLANTA INC 1985 LAVISTA ROAD NORTH EAST ATLANTA GA 30329 581549193 ORTHODOX JEWISH EDUCATION GA 501(C)(3) 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0