2026-03-17T15:45:50-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2024-07-01 954805188 DE TOLEDO HIGH SCHOOL DETO 8183480048 22622 VANOWEN STREET WEST HILLS CA 91307 DEBORAH SHAPIRO CFOO 8183480048 2026-03-13 1 1 LISA N RYSSEL CPA P00643670 7147955370 2026-03-11 2024 2025-03-06 01:10:19Z MARK SHPALL 22622 VANOWEN STREET WEST HILLS CA 91307 23915091 0 X WWW.DTHS.ORG X 2000 CA TO RAISE UP A NEW GENERATION OF JEWISH LEADERS WHOSE LIVES ARE SHAPED BY JEWISH VALUES & TRADITIONS. 19 19 185 83 0 0 4918481 2887531 16893764 18153468 1415757 799561 -55553 -122314 23172449 21718246 2877587 2950216 0 0 11137382 11780735 0 0 837665 6642051 7989920 20657020 22720871 2515429 -1002625 59366593 61188503 14833589 15962417 44533004 45226086 X DE TOLEDO HIGH SCHOOL IS A CLOSE-KNIT COMMUNITY THAT INSPIRES OUR STUDENTS TO BE INTELLECTUALLY CURIOUS, ACADEMICALLY DRIVEN, AND ETHICALLY GROUNDED. GUIDED BY JEWISH VALUES AND A RELATIONSHIP WITH ISRAEL AND THE JEWISH PEOPLE WORLDWIDE, WE DEVELOP CONFIDENT LEADERS PREPARED TO EMBRACE THEIR LIFE PURPOSE WITH MORAL ACTION AND SHALOM. 0 0 17668097 2950216 18153468 THE LARGEST PROGRAM ACCOMPLISHMENT IS PROVIDING A HIGH LEVEL, COLLEGE PREPATORY, ACADEMIC COURSE OF STUDIES FOR 317 STUDENTS ENSURING THAT ALMOST EVERY STUDENT ATTENDS AN APPROPRIATE COLLEGE, UNIVERSITY, OR POSTHIGH SCHOOL SERVICE ENTERPRISE INCLUDING, BUT NOT EXCLUSIVE TO, THE U.S. MILITARY. THE ACADEMIC PROGRAM SERVICES CHILDREN OF AVERAGE TO EXCEPTIONAL ABILITIES THEREBY ALLOWING IT TO EMBRACE A WIDE RANGE OF STUDENTS IN THE JEWISH COMMUNITY AND THEREBY FULFILLING OUR MISSION OF BEING A TRUE COMMUNITY MINDED INSTITUTION. 17668097 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 92 0 1 185 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X DEBORAH SHAPIRO 8183480048 22622 VANOWEN STREET WEST HILLS CA 91307 PAUL NEINSTEIN PRESIDENT 1.00 X X 0 0 0 LINDA LANDAU IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 RHEA TURTELTAUB EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 SUSAN LOTWIN TREASURER 1.00 X X 0 0 0 MICHAEL WEISBERG SECRETARY 1.00 X X 0 0 0 ALEX FARD DIRECTOR 1.00 X 0 0 0 SHARON GERSH DIRECTOR 1.00 X 0 0 0 DR ORA GORDON DIRECTOR 1.00 X 0 0 0 DANA GROBESON PARENT ORG CHAIR 12.00 X 0 0 0 JOSHUA HOLO DIRECTOR 1.00 X 0 0 0 MICHAEL KAPLAN DIRECTOR 1.00 X 0 0 0 MARK LAINER DIRECTOR 1.00 X 0 0 0 ANNETTE LICHTENSTEIN DIRECTOR 1.00 X 0 0 0 NANCY LITTMAN VP OF DEVELOPMENT 1.00 X 0 0 0 MARK SAMUEL DIRECTOR 1.00 X 0 0 0 JEFF SKLAR DIRECTOR 1.00 X 0 0 0 GLENN SONNENBERG DIRECTOR 1.00 X 0 0 0 IAN SIEGEL DIRECTOR 1.00 X 0 0 0 ADAM TEITELBAUM DIRECTOR 1.00 X 0 0 0 MARK SHPALL HEAD OF SCHOOL 40.00 X 427004 0 61969 DEBORAH SHAPIRO CFOO 40.00 X 226909 0 51836 ELLEN HOWARD PRINCIPAL 40.00 X 224317 0 41738 ALVIN CASTRO DIRECTOR OF ATHLETICS 40.00 X 149655 0 40775 TAMMY SHPALL DEAN OF DEANS 40.00 X 147926 0 52365 DAVID MARCUS DIRECTOR OF FACILITIES 40.00 X 144946 0 28008 GREGORY KEER DEAN OF STUDENTS 40.00 X 155166 0 38935 PAUL BERRIN DIRECTOR OF COMMUNICATION & MARKETING 40.00 X 132634 0 15915 1608557 0 331541 29 0 1 0 PROFESSIONAL SECURITY CONSULTANTS 11454 SAN VICENTE BLVD LOS ANGELES CA 90049 SECURITY SERVICES 514033 ABM JANITORIAL SERVICES INC PO BOX 52609 LOS ANGELES CA 90074 JANITORIAL SERVICES 372010 BROOKS TRANSPORTATION PO BOX 2111 WINNETKA CA 91396 TRANSPORTATION 356390 EMCOR SERVICES 2 CROMWELL IRVINE CA 92618 HVAC SERVICE 170280 TZEDEK AMERICA 17404 VENTURA BLVD ENCINO CA 91316 FIELD TRIP FACILITATOR 158525 12 516594 2370937 540490 2887531 TUITION AND FEES 611600 17272309 17272309 AUXILIARY SERVICES 611600 881159 881159 18153468 538785 538785 2199267 1938491 260776 260776 260776 136040 516594 258354 -122314 -122314 21718246 18153468 0 677247 2950216 2950216 961634 359600 602034 8828072 6709236 1727566 391270 351820 266647 70651 14522 938235 686181 195278 56776 700974 516577 154720 29677 8034 8034 51697 51697 1839063 1403473 346162 89428 79187 4411 74776 1215874 810003 318233 87638 1418916 1101257 254324 63335 417382 409910 7392 80 18933 4279 7697 6957 1139086 854315 227817 56954 393354 295015 78671 19668 PROGRAM/DEPARTMENT EXPE 673402 668184 1396 3822 TRANSPORTATION FEES 393850 393850 DUES, PERMITS, LICENSES 278136 189123 71875 17138 STAFF DEVELOPMENT & OTH 60098 42912 16786 400 2908 2908 22720871 17668097 4215109 837665 7761948 8142910 13289759 13057534 281897 173884 6411524 7044727 256978 378873 29746166 10564973 19339602 19181193 11936677 13079054 88208 130328 59366593 61188503 1761143 1878938 6640570 6976635 20352 24481 6411524 7082363 14833589 15962417 X 29366532 30740897 15166472 14485189 44533004 45226086 59366593 61188503 -1002625 1695707 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 12253933 38484 1265128 496538 13061007 10878599 572462 1261740 458868 12253933 10143111 510130 1031984 806626 10878599 10504095 1287186 -1324681 323489 10143111 8667890 87055 2040907 291757 10504095 0.00000 0.24410 0.75590 1 0 1100000 1100000 9906797 3467379 6439418 14180228 4788377 9391851 2638292 1378945 1259347 1920849 930272 990577 19181193 JCF CHARITABLE PERPETUAL TRUST 172283 F JCF ENDOWMENT FUNDS 12906771 F 13079054 CONTRACTUAL UNEARNED TUITION AND FEES 7044727 LEASE LIABILITY 37636 7082363 X 20463737 1695707 -2950216 -1254509 21718246 0 21718246 19770655 0 19770655 2950216 2950216 22720871 PART IV, LINE 2B: THE SCHOOL SERVES AS THE AGENT AND HOLDS FUNDS FOR VARIOUS STUDENT ORGANIZATIONS. PART V, LINE 4: THE SCHOOL'S ENDOWMENT CONSISTS OF SEVERAL INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES ONLY DONOR-RESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP), NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. A PORTION OF THE SCHOOL'S FUNDS HAVE BEEN INVESTED BY THE JEWISH FEDERATION COUNCIL OF GREATER LOS ANGELES(THE JF) IN THE JEWISH COMMUNITY FOUNDATION'S COMMON COLLECTIVE POOL. PART X, LINE 2: THE SCHOOL IS A RELIGIOUS NONPROFIT CORPORATION DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(A) OF THE IRC. THE SCHOOL IS ALSO EXEMPT FROM STATE INCOME TAXATION UNDER 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. U.S. GAAP PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES ALL OF THE POSITIONS TAKEN BY THE SCHOOL ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -2,950,216. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 2,950,216. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY IN THE LOCAL NEWSPAPER ALONG WITH SEVERAL OTHER LOCAL, INDEPENDENT SCHOOLS. THIS POLICY IS ALSO LISTED ON THE HOME PAGE OF THE SCHOOL'S WEBSITE. 2025 GALA 652634 516594 136040 56000 23694 80325 47500 50835 652634 516594 136040 56000 23694 80325 47500 50835 258354 -122314 1 FINANCIAL AID 157 2950216 N/A N/A PART I, LINE 2: THE SCHOOL PROVIDES TUITION ASSISTANCE BASED ON DEMONSTRATED NEED. FAMALIES MUST COMPLETE A TUITION ASSISTANCE APPLICATION EVERY ACADEMIC YEAR. EACH APPLICATION IS THEN REVIEWED IN DETAIL BY AN INDEPENDENT TUITION ASSISTANCE COMMITTEE, AND AN AWARD IS MADE ON A NON-DISCRIMINATORY BASIS BASED ON THE FINANCIAL INFORMATION PROVIDED. X X X X 0 0 0 0 0 0 0 0 0 MARK SHPALL HEAD OF SCHOOL 427004 0 0 0 0 0 17000 0 44969 0 488973 0 0 0 DEBORAH SHAPIRO CFOO 226909 0 0 0 0 0 11274 0 40562 0 278745 0 0 0 ELLEN HOWARD PRINCIPAL 224317 0 0 0 0 0 11216 0 30522 0 266055 0 0 0 TAMMY SHPALL DEAN OF DEANS 147926 0 0 0 0 0 7396 0 44969 0 200291 0 0 0 GREGORY KEER DEAN OF STUDENTS 155166 0 0 0 0 0 7758 0 31177 0 194101 0 0 0 ALVIN CASTRO DIRECTOR OF ATHLETICS 149655 0 0 0 0 0 7483 0 33292 0 190430 0 0 0 DAVID MARCUS DIRECTOR OF FACILITIES 144946 0 0 0 0 0 7247 0 20761 0 172954 0 0 0 TAMMY SHPALL RELATED TO HOS 200291 EMPLOYMENT 0 PART VI SECTION A, LINE 2 TAMMY SHPALL IS WIFE OF MARK SHPALL, HEAD OF SCHOOL. X EQUIPMENT 1 540490 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPORTED IS BASED ON THE NUMBER OF DONATIONS RECEIVED FROM THE CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE ARE ALL ON THE GOVERNING BOARD. THE COMMITTEE INCLUDES THE BOARD PRESIDENT, EXECUTIVE VICE PRESIDENT, TREASURER, SERCRETARY, VICE PRESIDENT OF DEVELOPMENT, AND THE HEAD OF SCHOOL. FORM 990, PART VI, SECTION A, LINE 2 TAMMY SHPALL IS THE DEAN OF DEANS AND REPORTS TO THE PRINCIPAL. TAMMY IS THE SPOUSE OF THE HEAD OF SCHOOL WHO HAS ULTIMATE AUTHORITY. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE CPA FIRM PREPARES THE FORM 990, THE CHIEF FINANCIAL AND OPERATING OFFICER REVIEWS THE FORM 990 IN DETAIL. A COPY OF THE FULL FORM 990 IS PROVIDED FOR REVIEW AND APPROVAL TO ALL BOARD MEMBERS PRIOR TO FINALIZING WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS AND BOARD MEMBERS, WITH A DIRECT OR INDIRECT CONFLICTING INTEREST INCLUDING ANY FINANCIAL INTEREST. THEY ARE REQUIRED TO COMPLY WITH THE CONFLICT OF INTEREST POLICY AND COMPLETE AN ANNUAL STATEMENT REPORTING ANY POTENTIAL CONFLICTS. 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 BOARD COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR BOARD COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR BOARD COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR BOARD COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE BOARD PRESIDENT OR BOARD COMMITTEE CHAIR SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR BOARD COMMITTEE SHALL DETERMINE WHETHER THE SCHOOL 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 BOARD OR BOARD COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE SCHOOL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR BOARD COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION BY RECUSING THEMSELVES FROM PARTICIPATING IN ANY EXECUTIVE SESSION DISCUSSIONS. FORM 990, PART VI, SECTION B, LINE 15A THE ANNUAL PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S HEAD OF SCHOOL INCLUDES REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE, USE OF COMPARABILITY DATA AND MARKET INDICATORS AND CONTEMPORANEOUS DOCUMENTATION OF THE DELIBERATION AND DECISION. THE EVALUATION COMMITTEE CONDUCTS A REVIEW OF THE HEAD OF SCHOOL ON AN ANNUAL BASIS. SALARY COMPARABLES ARE PROVIDED TO THE PRESIDENT OF THE BOARD, WHO THEN REVIEWS THEM WITH THE HOS COMPENSATION COMMITTEE AND COMPARED AGAINST GOALS. THE COMPARABLE SALARIES COME FROM THE NATIONAL ASSOCIATION OF INDEPENDENT SCHOOLS, CALIFORNIA INDEPENDENT SCHOOLS ASSOCIATION, AND THE PRIZMAH ORGANIZATION. THIS REVIEW IS PRESENTED TO AND DISCUSSED BY THE BOARD IN A CLOSED EXECUTIVE SESSION. AT THAT TIME, THE EVALUATION COMMITTEE RECOMMENDS COMPENSATION BASED ON THIS REVIEW AND COMPARABLE DATA. THE EMPLOYMENT CONTRACT FOR THE HEAD OF SCHOOL MUST THEN BE RATIFIED BY THE BOARD. THE PROCESS DOES NOT APPLY TO OTHER OFFICERS AND KEY EMPLOYEES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT AVAILABLE TO THE PUBLIC. BASIC FINANCIAL DATA IS INCLUDED IN THE SCHOOL'S ANNUAL REPORT. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.