2026-05-04T18:00:05-04:00 2025-06-30 WITHUMSMITHBROWNPC 331 NEWMAN SPRINGS RD STE 125 RED BANK NJ 077016765 990 2024-07-01 221937461 The Frisch School % ED GERSTLEY FRIS 2012679100 120 West Century Road Paramus NJ 07652 MEIR LEWIS President 2012679100 2026-05-15 true true Amanda Romond P01714091 7328423113 2024 2025-03-06 01:10:19Z MEIR LEWIS 120 West Century Road Paramus NJ 07652 69847607 false X www.frisch.org X 1970 NJ TO PROVIDE RELIGIOUS EDUCATION AND COLLEGE PREPARTORY COURSES TO HIGH SCHOOL STUDENTS. 29 29 283 29 0 4128227 3707736 31517117 33257783 844886 1947232 886160 605945 37376390 39518696 5184816 5635181 0 0 19018823 20531560 0 0 568891 7470828 7081774 31674467 33248515 5701923 6270181 68796082 73521473 21785396 20686395 47010686 52835078 X TO PROVIDE RELIGIOUS EDUCATION AND COLLEGE PREPARATORY COURSES TO HIGH SCHOOL STUDENTS. false false 30411986 5635181 33555002 FRISCH'S CURRICULUM IS DESIGNED TO SPARK THE INTELLECTUAL INTERESTS OF OUR STUDENTS AND TO MOTIVATE THEIR CONTINUED ACADEMIC PURSUITS. OUR STUDENTS CHALLENGE THEMSELVES IN THEIR STUDIES AS THEY DEVELOP INTO CREATIVE AND INDEPENDENT THINKERS. AT FRISCH, WE ENCOURAGE OUR STUDENTS TO FIND RELIGIOUS MEANING AND SPIRITUALITY AND TO TRANSLATE THAT INTO DEEP COMMITMENT TO JUDAISM AND MEDINAT YISRAEL. THE GOAL OF BOTH FORMAL AND INFORMAL EDUCATIONAL PROGRAMMING IS TO INSPIRE STUDENTS IN THEIR RELIGIOUS GROWTH AND INFUSE INTO THEM AN ENTHUSIASM FOR LIFE-LONG LEARNING. FRISCH'S RU'ACH IS PALPABLE AND MEMORABLE TO STUDENTS LONG AFTER THEIR HIGH SCHOOL EXPERIENCE. WE STRIVE TO CREATE A CULTURE OF UNDERSTANDING, RESPECT AND KINDNESS AT FRISCH AS OUR STUDENTS DEVELOP INTO THOUGHTFULLY EMPATHETIC MEMBERS OF KLAL YISRAEL. FACULTY MEMBERS CARE DEEPLY FOR EACH STUDENT AND APPRECIATE AND CELEBRATE HIS/HER PARTICULAR STRENGTHS AND CONTRIBUTIONS TO THE COLLECTIVE FRISCH COMMUNITY. CLOSE TEACHER-STUDENT RELATIONSHIPS FOSTER THE HARNESSING OF THE UNIQUE POTENTIAL OF EVERY INDIVIDUAL STUDENT. ALL FRISCH STUDENTS ARE ENCOURAGED TO DISCOVER AND PURSUE THEIR PASSION AMONG THE VAST OPPORTUNITIES AVAILABLE AT FRISCH. A PLETHORA OF ACADEMIC OPTIONS IN BOTH GENERAL AND JUDAIC STUDIES, INCLUDING A HOST OF ELECTIVES AND AP COURSES, IS OFFERED IN STATE-OF-THE-ART FACILITIES. A MULTITUDE OF EXTRACURRICULAR ACTIVITIES, SUCH AS CHESSED, ISRAEL ACTIVISM, THE ARTS AND ATHLETICS, ENABLE STUDENTS TO HONE THEIR TALENTS AND DEVELOP NEW SKILLS AND INTERESTS. OUR SPRAWLING SUBURBAN CAMPUS PROVIDES STUDENTS WITH THE OPTIMAL ENVIRONMENT TO FLOURISH, BOTH INSIDE AND OUTSIDE THE CLASSROOM. 30411986 true true false false false false false false false true true false false false true true true false true false false false false false true false false false true true true false false false false false false false false false false true false false false false false false false false true 2 0 true 283 true false false false false false true true false false false false false false X 29 29 false false false false false false false true true false false false true true true true true true true false NJ X ED GERSTLEY 2012679100 120 WEST CENTURY ROAD PARAMUS NJ 07652 X Meir Lewis PRESIDENT 1.0 0.0 X X 0 0 0 KENNETH HOFFMAN Treasurer 1.0 0.0 X X 0 0 0 Sarra Schwartz Secretary 1.0 0.0 X X 0 0 0 Beth Bernstein Vice President 1.0 0.0 X X 0 0 0 Benjamin Breda VICE PRESIDENT 1.0 0.0 X X 0 0 0 ABRAHAM G COHEN VICE PRESIDENT 1.0 0.0 X X 0 0 0 Dr Edward Lubat IMMEDIATE PAST PRESIDENT 1.0 0.0 X X 0 0 0 Chaim Birman TRUSTEE 1.0 0.0 X 0 0 0 David Blumenthal TRUSTEE 1.0 0.0 X 0 0 0 HANNAH-JEAN BRAFMAN TRUSTEE 1.0 0.0 X 0 0 0 Dr Benjamin Chouake TRUSTEE 1.0 0.0 X 0 0 0 Dr NATIE FOX TRUSTEE 1.0 0.0 X 0 0 0 RABBI HERBERT FRISCH TRUSTEE 1.0 0.0 X 0 0 0 ILANA GDANSKI TRUSTEE 1.0 0.0 X 0 0 0 Arthur Goldberg TRUSTEE 1.0 0.0 X 0 0 0 Irene Gottesman TRUSTEE 1.0 0.0 X 0 0 0 Martin Heistein TRUSTEE 1.0 0.0 X 0 0 0 Dr ROBYN HOROWITZ TRUSTEE 1.0 0.0 X 0 0 0 DR MONIQUE KATZ TRUSTEE 1.0 0.0 X 0 0 0 KEVIN LEMMER TRUSTEE 1.0 0.0 X 0 0 0 Dr JACOB MARKOVITZ TRUSTEE 1.0 0.0 X 0 0 0 Nachman Paul TRUSTEE 1.0 0.0 X 0 0 0 David Rauch TRUSTEE 1.0 0.0 X 0 0 0 PAUL ROLNICK TRUSTEE 1.0 0.0 X 0 0 0 BENNETT SCHACHTER TRUSTEE 1.0 0.0 X 0 0 0 RONNIE SCHLUSSEL TRUSTEE 1.0 0.0 X 0 0 0 STEVE SIEGLER TRUSTEE 1.0 0.0 X 0 0 0 Joshua Trump TRUSTEE 1.0 0.0 X 0 0 0 Daniel Wolf TRUSTEE 1.0 0.0 X 0 0 0 ELI H CINER SEE SCHED O SCHOOL PRINCIPAL 40.0 0.0 X 0 0 0 EDWIN J GERSTLEY DIR OF FINANCE (SEE SCHED O) 40.0 0.0 X 0 0 0 Mitchell Lipton See Sched O Director of College Guidance 40.0 0.0 X 0 0 0 JOSHUA A WALD See Sched O ASSOCIATE PRINCIPAL 40.0 0.0 X 0 0 0 ELIOT EISENMAN See Sched O ASSISTANT DIRECTOR OF FINANCE 40.0 0.0 X 0 0 0 MILDRED FURMAN SEE SCHED O chair of science department 40.0 0.0 X 0 0 0 EITAN J KASTNERSEE SCHED O TEACHER 40.0 0.0 X 0 0 0 0 0 0 25 false false false AURA HOLDINGS CORP 205 Robin Road Suite 202 PARAMUS NJ 07654 Transportation 1815662 WELLS ARCHITECTURE 251 PARK AVE PARK RIDGE NJ 07656 ARCHITECT 612990 AMI SERVICES INC 168 HOPPER AVENUE WALDWICK NJ 07463 HVAC SERVICES 229695 DAVIS SOLUTIONS LLC 327 Presidential Drive LEBANON NJ 08833 Security services 210006 ZALY'S TOURS 577 Grand Street Suite 206 NEW YORK NY 10002 Transportation SRVCS 178130 13 2097548 99992 1510196 58653 3707736 TUITION REVENUE 611710 31951335 31951335 BUILDING AND CAPITAL ASSESSMENTS 611710 612083 612083 ANNUAL FAMILY OBLIGATIONS 611710 694365 694365 33257783 1384952 1384952 0 0 308726 308726 0 308726 308726 30727418 30165138 562280 562280 562280 163773 2097548 163773 0 0 0 0 0 0 0 0 YEARBOOK 900099 122305 122305 FOOD SALES 900099 97097 97097 APPLICATION FEES 611600 68400 68400 9417 9417 297219 39518696 33555002 2255958 0 5635181 5635181 0 0 1040608 723686 292799 24123 0 16408568 14727861 1370294 310413 504352 455390 40058 8904 1614933 1447008 137345 30580 963099 854108 90583 18408 0 0 67122 63994 1620 1508 0 0 0 127356 121422 3074 2860 185249 176617 4471 4161 795797 758791 19168 17838 190072 181215 4587 4270 0 1017627 905550 84542 27535 391776 373521 9455 8800 0 0 382473 328872 37294 16307 0 1386688 1239400 111103 36185 147200 140341 3553 3306 STUDENT TRIPS AND ACTIVITIES 2201640 2099051 53136 49453 CAFETERIA EXPENSES 139451 132953 3366 3132 FUNDRAISING 49323 47025 1190 1108 33248515 30411986 2267638 568891 X 2495138 3844606 3547346 3553508 0 0 86531 96216 0 0 0 0 0 0 0 0 220067 519993 57063969 22641488 34667758 34422481 27779242 31084669 0 0 0 0 0 0 0 0 68796082 73521473 4172569 4038099 0 0 2988009 2736105 14332112 13639206 0 0 0 0 0 0 0 0 292706 272985 21785396 20686395 X 42248009 47643005 4762677 5192073 47010686 52835078 68796082 73521473 6270181 -445789 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 479878 151300 60743 0 0 0 691921 433873 10000 36005 0 0 0 479878 313959 0 119914 0 0 0 433873 300000 0 13959 0 0 0 313959 300000 0 0 0 0 0 300000 0.00000 1.00000 0.00000 false false 10205414 10205414 38650738 15928592 22722146 4784180 4274513 509667 3423637 2438383 985254 34422481 0 DEFERRED COMPENSATION PAYABLE 272985 272985 X 33437726 -445789 -445789 33883515 5635181 5635181 39518696 27613334 27613334 5635181 5635181 33248515 FORM 990, SCHEDULE D, PART V, LINE 4: THE SCHOOL ENDOWMENT CONSISTS OF VARIOUS DONOR-RESTRICTED FUNDS. AS REQUIRED BY US GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD OF TRUSTEES OF THE SCHOOL HAS INTERPRETED THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR RESTRICTED ENDOWMENT FUNDS, ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT, THE SCHOOL CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT(B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS AND DECREMENTS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE SCHOOL IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. IN ACCORDANCE WITH UPMIFA, THE SCHOOL CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1)THE DURATION AND PRESERVATION OF THE FUND (2)THE PURPOSES OF THE SCHOOL AND THE DONOR-RESTRICTED ENDOWMENT FUND (3)GENERAL ECONOMIC CONDITIONS; (4)THE POSSIBLE EFFECT OF INFLATION AND DEFLATION; (5)THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS; (6)OTHER RESOURCES OF THE SCHOOL; AND (7)THE INVESTMENT POLICIES OF THE SCHOOL. RETURN OBJECTIVES AND RISK PARAMETERS. THE SCHOOL HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR THE ENDOWMENT. FORM 990, SCHEDULE D, PART X, LINE 2: Professional standards related to Accounting for Uncertainty in Income Taxes clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. Management has analyzed the tax positions taken by the School and has concluded that as of June 30, 2025 and 2024, there are no uncertain tax positions taken or expected to be taken that would require the recognition of a liability or disclosure in the financial statements. The School recognizes accrued interest and penalties associated with uncertain tax positions, if any. There were no income tax-related interest or penalties recorded for the years ended June 30, 2025 and 2024. Should any such penalties and interest be incurred, the School's policy would be to recognize them as operating expenses. In the normal course of business, the School is subject to examination by taxing authorities. As of June 30, 2025 and through the date of this report, there are no on-going audits or unresolved disputes with the various tax authorities that the School files with. FORM 990, SCHEDULE D, PARTS XI AND XII, LINE 4B: THE FINANCIAL STATEMENTS NETTED $5,635,181 OF SCHOLARSHIP EXPENSES AGAINST TUITION REVENUE. true true true false true true true false false false false false false false false true false true SCHEDULE E PART I, LINE 3: DURING THE SPRING TERM, WHEN REGISTRATIONS ARE TAKING PLACE FOR THE FOLLOWING SCHOOL YEAR, THE ORGANIZATION PLACES AN AD ARTICULATING THE POLICY IN A NEWSPAPER THAT IS DISTRIBUTED THROUGHOUT THE SCHOOL'S PRIMARY AREA OF MARKET PENETRATION. SCHEDULE E, PART I, LINE 4A: THE FRISCH SCHOOL DOES NOT MAINTAIN RECORDS OF THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, AND ADMINISTRATIVE STAFF. Schedule E, Part I, Line 6: The school received a grant from the US Department of Homeland Security. ANNUAL DINNER 2261321 2097548 163773 89660 74113 0 2261321 2097548 163773 89660 74113 163773 true SCHOLARSHIPS FOR STUDENTS 274 5635181 Book Value SCHOLARSHIPS SCHEDULE I, PART I, LINE 2: BEFORE THE BEGINNING OF EACH SCHOOL YEAR, THE BOARD OF TRUSTEES OF THE ORGANIZATION APPROVES A BUDGET FOR FINANCIAL AID. FINANCIAL ASSISTANCE IS GRANTED BASED UPON A DETERMINATION OF FINANCIAL NEED. THE SCHOLARSHIP COMMITTEE DETERMINES THE AMOUNT OF ASSISTANCE, IF ANY, THAT IS TO BE DISTRIBUTED TO EACH APPLICANT. THE BOARD IS APPRISED OF THE AGGREGATE AMOUNT OF THE DISTRIBUTION OF FINANCIAL ASSISTANCE ON A REGULAR BASIS IN ORDER TO ASSURE THAT THE AMOUNT WILL BE IN LINE WITH THE BUDGET. X true X X false false false false false false false false false Form 990, Schedule J: A HOUSING ALLOWANCE IS PROVIDED TO CERTAIN EMPLOYEES FOR THE CONVENIENCE OF THE SCHOOL AND IS TREATED AS NONTAXABLE UNDER SECTION 119 OF THE INTERNAL REVENUE CODE. COMPENSATION INFORMATION IS MADE AVAILABLE BY IN-PERSON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE AT 120 WEST CENTURY ROAD, PARAMUS, NJ 07652. A Colorado Educational & Cultural Facilities Auth 840896727 2014-11-17 25150000 Colorado Educational $ Cultural Fa false false false A 11493137 0 25150000 0 0 0 769357 0 0 0 24380643 0 2014 false false true true A false false false false 0 true false false false A false true false false false 0 false 0 false true A true X 5 58653 FMV false true false Form 990, Schedule M, Part I, line 9B: The number reflected in column (b) represents the number of contributors. FORM 990, PART VI, SECTION B, LINE 11B: THE DIRECTOR OF FINANCE OF THE ORGANIZATION PERFORMED A DETAILED REVIEW OF THIS FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). IN ADDITION, THE PRESIDENT AND TREASURER PERFORMED A DETAILED REVIEW OF THE FORM 990 SUBSEQUENT TO FILING WITH THE IRS. AS PART OF THE ORGANIZATION'S FEDERAL FORM 990 TAX RETURN PREPARATION PROCESS, THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH NOT-FOR-PROFIT AND EDUCATION TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S DIRECTOR OF FINANCE TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S DIRECTOR OF FINANCE. THE ORGANIZATION'S DIRECTOR OF FINANCE REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S DIRECTOR OF FINANCE FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO THE PRESIDENT AND TREASURER AND FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: MEMBERS OF THE BOARD, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN REPRESENTATION LETTERS ON AN ANNUAL BASIS. THE SCHOOL'S PRINCIPAL AND DIRECTOR OF FINANCE MONITOR AND ENFORCE THE CONFLICT OF INTEREST POLICY ON AN ONGOING BASIS IN ORDER TO DETECT AND REPORT POTENTIAL CONFLICTS. IN THE EVENT THAT A CONFLICT ARISES WITH THE PRINCIPAL OR DIRECTOR OF FINANCE, THE PRESIDENT REVIEWS THE TRANSACTION TO ENSURE THAT ANY NECESSARY MITIGATING BEHAVIOR IS TAKEN. CONFLICTED INDIVIDUALS RECUSE THEMSELVES FROM DISCUSSIONS AND VOTING MATTERS ON WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15: THE ORGANIZATION'S BOARD OF TRUSTEES MAINTAINS A SEPERATE EXECUTIVE COMPENSATION COMMITTEE ("COMMITTEE"). THE COMMITTEE REVIEWS THE "TOTAL COMPENSATION" OF THE PRINCIPAL WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE COMMITTEE'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF THIS INDIVIDUAL IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF TRUSTEES; EACH OF WHOM ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE RELIED UPON APPROPRIATE COMPARABLE DATA IN REVIEWING AND PPROVING COMPENSATION. THE COMMITTEE ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE EXECUTIVE COMMITTEE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVIEWED AND SUBSEQUENTLY APPROVED. THE COMPENSATION OF ALL OTHER INDIVIDUALS INCLUDED IN THIS FORM 990 IS REVIEWED AND APPROVED BY THE PRINCIPAL AND IS SUBJECT TO BOARD APPROVAL AND BUDGET CONSTRAINTS. FORM 990, PART VII - COMPENSATION COMPENSATION INFORMATION IS MADE AVAILABLE BY IN-PERSON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE AT 120 WEST CENTURY ROAD, PARAMUS, NJ 07652.