2026-03-04T13:26:48-06:00 2025-06-30 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2024-07-01 250969468 COMMUNITY DAY SCHOOL COMM 4125211100 6424 FORWARD AVENUE PITTSBURGH PA 15217 ROBERT DINKELMEYER DIRECTOR OF FINANCE 4125211100 2026-03-04 1 0 ELIZABETH E KRISHER P01275616 4124715500 2024 2025-03-06 01:10:19Z CASEY WEISS 6424 FORWARD AVENUE PITTSBURGH PA 15217 8618959 0 X WWW.COMDAY.ORG X 1913 PA AN INDEPENDENT PRE-K TO GRADE 8 JEWISH DAY SCHOOL SERVING THE WESTERN PENNSYLVANIA COMMUNITY. 17 17 111 200 0 0 2458755 2335728 5330528 5797759 205329 211260 103294 117489 8097906 8462236 1576798 1718884 0 0 5972455 5343016 0 0 96519 1513674 1894101 9062927 8956001 -965021 -493765 9997440 9851654 1275555 1485861 8721885 8365793 X AT COMMUNITY DAY SCHOOL, WE ARE COMMITTED TO RAISING PROUD JEWS, CONFIDENT LEADERS, AND ACCOMPLISHED LEARNERS WHO VALUE EXCELLENCE AND PRIORITIZE COMMUNITY. AS EDUCATORS, ADMINISTRATORS, AND STAFF, WE HOLD OURSELVES TO THE HIGHEST ETHICAL AND PROFESSIONAL STANDARDS TO REFLECT THE SACRED MISSION OF OUR SCHOOL AND THE TRUST PLACED IN US BY OUR FAMILIES, STUDENTS, AND THE BROADER JEWISH COMMUNITY. 0 0 6985670 1718884 5797759 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 SPECTRUM 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 282 STUDENTS ENROLLED DURING THE 2024-2025 SCHOOL YEAR IN EARLY CHILDHOOD THROUGH GRADE 8. 6985670 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 23 0 111 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 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 PRESIDENT 1.00 X X 0 0 0 DANA HIMMEL BOARD MEMBER 1.00 X 0 0 0 MICAH JACOBS VICE PRESIDENT 1.00 X 0 0 0 MARSHA MARCUS SECRETARY 1.00 X 0 0 0 DANNI VALINSKY BOARD MEMBER 1.00 X 0 0 0 BERNADETTE SCHEID TREASURER 2.00 X X 0 0 0 EVAN INDIANER PAST 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 EMILY FRIEDMAN-NOVAK BOARD MEMBER 1.00 X 0 0 0 WENDY LEVIN-SHAW BOARD MEMBER 1.00 X 0 0 0 EMILY PERLOW BOARD MEMBER 1.00 X 0 0 0 YANA WARSHOFSKY BOARD MEMBER 1.00 X 0 0 0 ROBERT DINKELMEYER DIRECTOR OF FINANCE 50.00 X 106113 0 12931 CASEY WEISS HEAD OF SCHOOL 50.00 X 108333 0 0 AVI BARAN MUNRO FORMER HEAD OF SCHOOL, 50.00 X 113481 0 1066 327927 0 13997 3 1 0 0 JCHPT PO BOX 3666 PITTSBURGH PA 15230 HEALTH INSURANCE 416124 CLIMATECH 200 BILMAR DR PITTSBURGH PA 15206 HVAC SYSTEM INSTALLATION 105000 2 241164 2094564 2335728 TUITION REVENUE 611710 5432064 5432064 AUXILLARY FEE REVENUE 611710 248594 248594 LUNCH REVENUE 611710 117101 117101 5797759 211260 211260 274212 156723 117489 117489 8462236 5797759 0 328749 1718884 1718884 334452 334452 3863392 2894800 910213 58379 140000 109310 28357 2333 671115 442277 227988 850 334057 250153 79430 4474 37385 37385 53722 53722 160903 94651 64128 2124 24205 18990 5215 33251 26932 5670 649 132241 127762 4260 219 11788 5875 5735 178 8292 3695 3653 944 337658 326223 10877 558 82455 63202 18383 870 BOOKS, ACTIVITIES, AND 413537 413537 EQUIPMENT RENTAL, REPAI 251342 223331 27805 206 FOOD SERVICE 209428 201188 2550 5690 DUES AND SUBSCRIPTIONS 45662 45662 92232 38188 40214 13830 8956001 6985670 1873812 96519 1467041 702997 1466770 1521279 333898 921770 175936 38882 206524 183148 10352427 6560726 3795555 3791701 2150716 2270377 401000 421500 9997440 9851654 391077 413778 884478 1072083 1275555 1485861 X 7162609 6661601 1559276 1704192 8721885 8365793 9997440 9851654 -493765 137673 0 X X 0 1 X 1 0 X 3751182 2913674 4137660 2458755 2335728 15596999 3751182 2913674 4137660 2458755 2335728 15596999 125125 15471874 41643 104076 84454 205329 211260 646762 16243761 26893367 0.95250 0.96810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2150716 20000 228287 121353 7273 2270377 1943850 20018 209960 16576 6536 2150716 1602937 225000 152734 30958 5863 1943850 1737332 86000 -198364 16208 5823 1602937 1388007 25025 350868 21640 4928 1737332 0.58600 0.41400 1 0 8926830 5536577 3390253 1225582 1024149 201433 200015 200015 3791701 X 6805203 137673 -1951429 -1813756 8618959 -156723 -156723 8462236 7161295 156723 156723 7004572 1951429 1951429 8956001 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, 2024 AND 2023 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 2022. 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 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 274212 274212 39077 80009 7795 29842 274212 274212 39077 80009 7795 29842 156723 117489 1 TUITION ASSISTANCE - NEED BASED 171 1718884 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 FORMER HEAD OF SCHOOL, 113481 0 0 0 0 0 0 0 1066 0 114547 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. 37185 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 MEETINGS 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. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.