2025-04-29T05:34:25-05:00 2024-06-30 341818258 MEADEN & MOORE LTD 1375 EAST NINTH STREET SUITE 1800 CLEVELAND OH 441141790 990 2023-07-01 340968632 THE LIPPMAN SCHOOL LIPP 3308360419 750 WHITE POND DRIVE AKRON OH 44320 DANIEL BLAIN CEO 3308360419 2025-04-27 1 1 KAREN B COONEY P00285983 2162413272 2023 2025-03-06 01:10:19Z DANIEL BLAIN 750 WHITE POND DRIVE AKRON OH 44320 2191561 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. 15 15 33 65 0 0 1184598 1059493 1110438 1043414 0 21846 3911 56956 2298947 2181709 0 0 0 0 1111210 1394515 0 0 9860 843851 833015 1955061 2227530 343886 -45821 877452 438068 377969 260589 499483 177479 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 PREPARES THEM TO ACHIEVE THEIR UTMOST POTENTIAL THROUGHOUT THEIR LIVES AS MEMBERS OF A 21ST CENTURY GLOBAL SOCIETY. 0 0 1855170 1100089 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. 1855170 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 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 0 0 0 1 12 0 1 33 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 1 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 DIANA PONSKY PRESIDENT 1.00 X X 0 0 0 NORA GLAUBERMAN PRESIDENT-ELECT 1.00 X X 0 0 0 MARY HICKOX TREASURER 1.00 X X 0 0 0 SHAWN-PAUL ALLISON TRUSTEE 1.00 X 0 0 0 BETH COHEN TRUSTEE 1.00 X 0 0 0 LISA DENSON TRUSTEE 1.00 X 0 0 0 MATT FERBEE TRUSTEE 1.00 X 0 0 0 ROCHELLE HOSTLER TRUSTEE 1.00 X 0 0 0 LANAE JOYCE TRUSTEE 1.00 X 36244 0 0 STEVE MASTRANTONIO TRUSTEE 1.00 X 0 0 0 MIRIAM RAIDER-ROTH TRUSTEE 1.00 X 0 0 0 MARK WULKAN TRUSTEE 1.00 X 0 0 0 LAUREN OSINA TRUSTEE 1.00 X 0 0 0 RONIT SHERWIN TRUSTEE 1.00 X 0 0 0 BOB LANIER TRUSTEE 1.00 X 0 0 0 MATTHEW RUSS PRINCIPAL 40.00 X 91208 0 7083 127452 0 7083 0 0 1 0 0 14830 219796 157849 667018 1059493 TUITION 611710 1043414 1043414 1043414 21846 21846 10133 14830 9852 281 281 MISCELLANEOUS REVENUE 900099 56675 56675 56675 2181709 1100089 0 22127 X 72600 54450 18150 1042863 902698 140165 190917 163821 27096 88135 75626 12509 49197 49197 110758 110758 3137 3137 22894 11230 11664 212636 177839 34797 30602 29461 1141 19233 19233 10225 8551 1674 PROGRAM EXPENSES 137369 130961 6408 FOOD AND SUPPLIES 104409 93662 10747 ALL OTHER MISC 73939 51284 19203 3452 EQUIPMENT EXPENSES 41692 41692 16924 16924 2227530 1855170 362500 9860 1200 27 793778 280916 5953 1817 469756 314448 76521 155308 877452 438068 272093 165428 105876 95161 377969 260589 X 499483 177479 499483 177479 877452 438068 X -45821 -276183 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 369297 771 44507 5874 2968 405733 340959 18 30785 2465 369297 417750 1021 -55588 -19396 -2827 340959 336448 1065 93499 10550 2712 417750 353310 344 -1413 13319 2473 336448 1.00000 0 1 1 469756 314448 155308 155308 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). SPORTS DINNER 20820 14830 5990 9072 4143 4143 780 24963 14830 10133 9852 9852 281 X X X 0 0 0 0 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS, NORA GLAUBERMAN AND LAUREN OSINA, ARE SISTERS-IN-LAW. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND IS REVIEWED BY THE EXECUTIVE DIRECTOR AND VP OF FINANCE BEFORE IT IS FILED. THE 990 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 XI, LINE 9: SEE SCHEDULE O -276,183. 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 $-276,183. 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 1 0 0 0 0 JEWISH COMMUNITY BOARD OF AKRON C 211000 ANNUAL ALLOCATION/ENDOWMENT JEWISH COMMUNITY CENTER OF AKRON N 208069 RENTAL JEWISH COMMUNITY BOARD OF AKRON C 144659 J-TICKET ALLOCATION JEWISH COMMUNITY BOARD OF AKRON O 86247 SAM CHESTNUT WAGES IN JCBA