2026-03-05T10:26:49+00:00 2025-06-30 331498605 PLANTE & MORAN PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2024-07-01 364421022 ARIE CROWN ENDOWMENT FOUNDATION ARIE 3123574790 30 SOUTH WELLS STREET 4049 CHICAGO IL 60606 RABBI SAMUEL SELESKI President 2026-03-05 true true DAVID LOWENTHAL CPA P00378651 3122071040 2026-03-04 2024 2025-03-06 01:10:19Z RABBI SAMUEL SELESKI 30 SOUTH WELLS STREET 4049 CHICAGO IL 60606 1430676 false X N/A X 2000 IL THE FOUNDATION WAS ESTABLISHED EXCLUSIVELY FOR THE BENEFIT AND TO CARRY OUT THE PURPOSE OF THE ARIE CROWN HEBREW DAY SCHOOL, A NOT-FOR-PROFIT CORPORATION. 8 8 0 13 0 66472 3417 0 0 -23529 293706 0 0 42943 297123 81500 91700 0 0 0 0 0 0 0 7875 6872 89375 98572 -46432 198551 2200463 2276368 0 0 2200463 2276368 THE FOUNDATION WAS ESTABLISHED EXCLUSIVELY FOR THE BENEFIT AND TO CARRY OUT THE PURPOSE OF THE ARIE CROWN HEBREW DAY SCHOOL, A NOT-FOR-PROFIT ORGANIZATION. false false 92213 91700 DISTRIBUTIONS ARE MADE FOR THE BENEFIT OF THE ARIE CROWN HEBREW DAY SCHOOL. 92213 true false false false false false false false false true false true false false false true true true false false false false false false false false false true false false false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 8 8 false false false false true true true true true false false false true true true true true true false false false false IL X EDITH SUMMERVILLE 3123574787 30 SOUTH WELLS STREET SUITE 4049 CHICAGO IL 60606 X Alan Molotsky Vice President/Director 0.3 0.0 X X 0 0 0 JOSEPH AMENT TREASURER/DIRECTOR - PART YEAR 0.3 0.0 X X 0 0 0 RABBI HILLEL MEYERS SECRETARY/DIRECTOR 0.3 1.0 X X 0 0 0 RABBI MORDECHAI RAIZMAN VICE PRESIDENT/DIRECTOR - PART YEAR 0.3 0.0 X X 0 0 0 RABBI SAMUEL SELESKI PRESIDENT/DIRECTOR 1.0 1.0 X X 0 0 0 ABRAHAM J STERN DIRECTOR 0.3 1.0 X 0 0 0 ADAM GABAI DIRECTOR 0.3 0.0 X 0 0 0 ARON ROUTMAN DIRECTOR 0.3 0.0 X 0 0 0 RANDALL COHEN DIRECTOR 0.3 0.0 X 0 0 0 STEVEN MIRETZKY DIRECTOR 0.3 1.0 X 0 0 0 DAVID S ROSEN ASSISTANT SECRETARY 0.3 0.0 X 0 0 0 JAMES A PINKSTON ASSISTANT TREASURER 0.3 0.0 X 0 0 0 PETER CHISWICK ASSISTANT TREASURER 0.3 0.0 X 0 0 0 STEVEN A WANDER ASSISTANT SECRETARY 0.3 0.0 X 0 0 0 0 0 0 0 false false false 0 3417 3417 0 0 0 0 0 15919 15919 0 0 1411340 1133553 277787 0 277787 277787 0 0 0 0 0 297123 0 0 293706 91700 91700 6359 6359 0 0 0 0 Other Expense 303 303 MISCELLANEOUS 210 210 0 0 0 0 98572 92213 6359 0 62020 58999 0 0 0 0 0 0 0 0 2138443 2217369 0 0 0 2200463 2276368 0 0 0 0 0 0 X 1686469 1785877 513994 490491 2200463 2276368 2200463 2276368 198551 -122646 0 X false true true false X X 1 ARIE CROWN HEBREW DAY SCHOOL 362129620 2 true 91700 0 1 91700 0 true false false false false false false false false false false false false false false true false 2200463 3417 164701 91700 513 2276368 2008092 66472 207700 81500 301 2200463 1820219 126160 142576 80100 763 2008092 2011099 33867 -144126 80000 621 1820219 1690913 48069 340896 68300 479 2011099 0.7845 0.0 0.2155 true false Closely-held equity interests Financial derivatives JEWISH FEDERATION OF METROPOLITAN CHICAGO POOLED ENDOWMENT PORTFOLIO, LLC 2217369 F 2217369 0 X 168118 -122646 0 -122646 290764 6359 0 6359 297123 92213 0 0 92213 6359 0 6359 98572 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE HELD AND INVESTED BY THE FOUNDATION FOR THE BENEFIT OF THE ARIE CROWN HEBREW DAY SCHOOL. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT JUNE 30, 2025, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE FOUNDATION FILES FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF ILLINOIS. true ARIE CROWN HEBREW DAY SCHOOL 7787 GROSS POINT RD Skokie IL 60077 362129620 501(C)(3) 91700 GENERAL OPERATING SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds ALL GRANTS MADE BY THE FOUNDATION CAN ONLY BE MADE TO OR FOR THE BENEFIT OF THE ARIE CROWN HEBREW DAY SCHOOL. Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERS OF THE FOUNDATION ARE THE ARIE CROWN HEBREW DAY SCHOOL (THE DAY SCHOOL), THE JEWISH FEDERATION OF METROPOLITAN CHICAGO (FEDERATION), AND ASSOCIATED TALMUD TORAHS (ATT). Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE MEMBERS SHALL APPOINT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL HAVE NINE DIRECTORS DIVIDED INTO THREE CLASSES: THE DAY SCHOOL DIRECTORS, OF WHICH THERE SHALL BE FIVE; FEDERATION DIRECTORS, OF WHICH THERE SHALL BE TWO; AND ATT DIRECTORS, OF WHICH THERE SHALL BE TWO. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders AN ANNUAL MEETING OF MEMBERS SHALL BE HELD EACH YEAR ON A DATE DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS. AT EACH SUCH ANNUAL MEETING THE MEMBERS SHALL APPOINT A BOARD OF DIRECTORS AS PROVIDED IN THE BY-LAWS AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CONTROLLER OF A RELATED ENTITY OF THE JEWISH FEDERATION OF METROPOLITAN CHICAGO REVIEWED THE FORM 990 PRIOR TO FILING. A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS AND OFFICERS OF THE ORGANIZATION PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy A CONFLICT OF INTEREST QUESTIONNAIRE IS CIRCULATED TO ALL BOARD MEMBERS ON AN ANNUAL BASIS. THE COMPLETED QUESTIONNAIRES ARE REVIEWED AND ANY CONFLICTS ARE DISCLOSED TO THE BOARD OF DIRECTORS. IF A DIRECTOR DOES HAVE A CONFLICT OR BUSINESS RELATIONSHIP, HE OR SHE IS REQUIRED TO ABSTAIN FROM ANY VOTES RELATED TO THAT MATTER. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). ARIE CROWN HEBREW DAY SCHOOL 7787 GROSS POINT RD SKOKIE IL 60077 362129620 SCHOOL IL 501(c)(3) 2 NA false false true false false false false false false false false false false false false false false false false false