2026-03-31T13:45:32-05:00 2025-06-30 204193611 Batts Morrison Wales & Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2024-07-01 752714693 The Conservative Jewish Day School of Dallas Inc CONS 9722483032 18011 Hillcrest Road Dallas TX 75252 Tom Elieff Head of School 9722483032 2026-03-05 1 1 Michele M Wales P00428093 4077706000 2026-03-05 2024 2025-03-06 01:10:19Z Ann and Nate Levine Academy Tom Elieff 18011 Hillcrest Road Dallas TX 75252 20354439 0 X www.levineacademy.org X 1997 TX Ann and Nate Levine Academy is an inclusive, dynamic, Jewish day school (Continued on Schedule O) that fosters leadership, creativity, critical thinking, and Jewish values while empowering its students with integrity, self-confidence, and intellectual curiosity. 23 20 236 115 0 0 1716528 10058981 9485457 9753176 190032 259852 123876 28056 11515893 20100065 0 0 0 0 8133287 8667613 0 0 428620 3756757 3774889 11890044 12442502 -374151 7657563 21117209 30021686 11334007 12437423 9783202 17584263 Ann and Nate Levine Academy is an inclusive, dynamic, Jewish day school that fosters leadership, creativity, critical thinking, and Jewish values while empowering its students with integrity, self-confidence, and intellectual curiosity. 0 0 9147984 0 7649982 Ann and Nate Levine Academy ("the School") operates a co-educational day school for ages six weeks through grade eight. The School provided a strong academic and religious education to 442 Jewish children during the year. Academic programs foster critical thinking, creativity, collaboration, problem-solving, community, peoplehood and globalism in Judaic and Hebrew studies. 1251234 0 2103194 The School's daycare and camp programs encourage the formation of friendships and discovery of interests, while providing an accommodating child care environment for the working parent. Auxiliary programs such as basketball, soccer, drama, music, chess, and art provide an inclusive, interscholastic environment for students to grow, be enriched, and develop their self-esteem. 10399218 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 40 0 1 236 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 20 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X Ramon Suarez 9722483032 18011 Hillcrest Road Dallas TX 75252 Julie Wilkofsky President/Board Member 2.00 X X 0 0 0 Andrea Steiger Secretary/Board Member 2.00 X X 0 0 0 Neal Rothstein VP Finance/Board Member 2.00 X X 0 0 0 Teresa Rosenfield Finance Co-Chair/Board Member 2.00 X X 0 0 0 Brad Behringer VP Development/Board Member 2.00 X X 0 0 0 Nili Bueckert Board Member 2.00 X 0 0 0 Michael Cohen Board Member 2.00 X 0 0 0 Sarah Davis Board Member 2.00 X 0 0 0 Dan Gold Board Member 2.00 X 0 0 0 Roy Greenberg Board Member 2.00 X 0 0 0 Hylton Jonas Board Member 2.00 X 0 0 0 Emily Kern Board Member 2.00 X 0 0 0 Mark Kreditor Board Member 2.00 X 0 0 0 Nate Levine Board Member 2.00 X 0 0 0 Emily Luskey Board Member 2.00 X 0 0 0 Mike Nilevsky Board Member 2.00 X 0 0 0 Tina Orlowski Board Member 2.00 X 0 0 0 Nilly Ovadia Board Member 2.00 X 0 0 0 Risha Kopel Reiman Board Member 2.00 X 0 0 0 Shana Staub Board Member 2.00 X 0 0 0 Jennifer Tonini Board Member 2.00 X 0 0 0 Sandra Veeder Board Member 2.00 X 0 0 0 Michael Zimmermann Board Member 2.00 X 0 0 0 Tom Elieff Head of School 40.00 X 281640 0 43423 Pauline Motts Chief Financial Officer (end 1/25) 40.00 X 122710 0 26848 Dawn Hooper Chief Financial Officer Interim (2/25 - 5/25) 40.00 X 0 0 0 Ramon Suarez Chief Financial & Operations Officer (began 5/25) 40.00 X 0 0 0 Yael Twito Director of Advancement 40.00 X 134415 0 3612 Liz Lawlor K-8 Principal 40.00 X 114607 0 21816 Feivel Rubinstein Director of Jewish Life and Learning 40.00 X 113942 0 17223 767314 0 112922 5 0 1 0 Spice of Life Catering 1055 Trend Drive Ste 103 Carrollton TX 750065462 Catering Services 234680 The Clear Option Building Maintenance 722 Devonshire Dr Richardson TX 75080 Maintenance and Janitorial 223012 Meriplex Solutions 10111 Richmond Avenue Houston TX 770424215 Technology Support and Licensure 148874 Rhonda Robics Inc 2200 Sky Harbor Dr Plano TX 75025 Physical Education instruction 143215 Security Reconnaissance Team Inc 2809 Regal Road Ste 103 Plano TX 750756311 Security Services 110520 5 446192 89995 9522794 139745 10058981 Tuition and Fees 611600 7649982 7649982 Daycare and Camp Programs 611600 1599246 1599246 Auxiliary Activities 611710 503948 503948 9753176 130176 130176 44869 0 44869 44869 44869 129676 0 129676 129676 129676 176215 446192 254374 -78159 -78159 Miscellaneous 900099 61346 61346 61346 20100065 9753176 0 287908 512807 197542 252408 62857 135316 114824 15004 5488 7025191 6031334 705746 288111 55876 38313 17493 70 402897 327437 60834 14626 535526 477490 39414 18622 15015 15015 31683 31683 31020 31020 18390 18390 344867 263739 73775 7353 270504 226786 42483 1235 909559 792122 106977 10460 131958 110776 19965 1217 825693 751381 66055 8257 239461 217909 19157 2395 Student Activities 775505 734484 41021 0 Professional Developmen 94466 48832 40232 5402 Miscellaneous 70887 20763 49012 1112 School Bus Expense 14466 14466 1415 1415 12442502 10399218 1614664 428620 1635292 4169433 370114 142750 251277 642620 159951 155257 123140 21044711 11537980 9920977 9506731 2571105 2902353 5679094 12908801 21117209 30021686 550390 532636 3448616 10145443 1640000 1640000 5695001 119344 11334007 12437423 X 7865971 7147142 1917231 10437121 9783202 17584263 21117209 30021686 7657563 143498 0 X X 0 1 X 1 0 X 2314343 1022539 1492158 1716528 10058981 16604549 2314343 1022539 1492158 1716528 10058981 16604549 109752 16494797 33135 69905 117723 175413 175045 571221 391968 420380 812348 340709 473996 237561 1052266 19040384 49014864 0.86630 0.65890 X Part II, Section B, Line 10: Other income includes miscellaneous income and gross income from fundraising events. Schedule A, Part II: The Organization is completing the 509(a)(1) Test on Schedule A, Part II, to allow it to qualify for the special rule for Schedule B reporting, in accordance with the Schedule A instructions. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2541676 18552 304123 13122 2851229 2377959 2253 249658 88194 2541676 2191374 63430 185155 62000 2377959 2553266 7325 -303189 66028 2191374 2268425 49444 293773 58376 2553266 0.44585 0.55415 1 0 1838059 1838059 1375000 1071056 303944 14995911 8281289 6714622 2795308 2185635 609673 40433 40433 9506731 Contractual Tuition and Fees Receivable 6039220 Right of Use Asset 88449 Capital Campaign Receivable 6781132 12908801 Lease Liability 91656 Other Miscellaneous Liabilities 2219 Parent Association Funds 25469 119344 20979761 143498 856943 1000441 19979320 120745 120745 20100065 13178700 736198 736198 12442502 0 12442502 Part V, Line 4: The School's endowment consists of several individual funds established for a variety of purposes. As required by U.S. GAAP, net assets associated with endowment funds, including funds designated by the Board of Directors to function as endowments, are classified and reported based on the existence or absence of donor-imposed restrictions. The School seeks the advice of investment counsel, as well as management and certain committees of the Board of Directors, when determining amounts to be spent on supported programs. Part XI, Line 2d - Other Adjustments: Staff Tuition Discounts 602,569. Fundraising Expense 133,629. Noncash fundraising expense not recorded on books 120,745. Part XI, Line 4b - Other Adjustments: Noncash contributions not recorded on books 120,745. Part XII, Line 2d - Other Adjustments: Staff Tuition Discounts 602,569. Fundraising Expense 133,629. 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The School's nondiscriminatory policy is listed on the School's website on the Admissions page. There is also a link on the School's website home page to the nondiscriminatory policy. The School has also historically published its nondiscriminatory policy in a local newspaper of general circulation each year, but due to an administrative error, it inadvertently failed to do so during the year ended June 30, 2025. Part I, Line 6a: On September 2, 2022, the School was approved by the Federal Emergency Management Agency ("FEMA") for its eligibility for reimbursements, equipment, renovations and/or training in the amount of $150,000 as part of the nonprofit security grant program ("NSGP") issued by the U.S. Department of Homeland Security. The NSGP program was created to provide support for physical security enhancements and other security activities to nonprofit organizations that are at high risk of terrorist attack. Funding was distributed by FEMA and the School will receive funding by submitting applications for reimbursement of qualifying expenses and are subject to review and approval by the FEMA. During the year ended June 30, 2024, the School recognized a receivable and corresponding revenue related to the FEMA security grant in the amount of $30,000. During the year ended June 30, 2025, the School received the entire amount of $150,000 and utilized it for security enhancements. Annual Gala 622407 446192 176215 126695 16690 71510 39479 622407 446192 176215 126695 16690 71510 39479 254374 -78159 1 0 0 Tuition discounts for students attending the School 122 2002138 FMV The School provides need-based tuition discounts to students to attend the School. Part I, Line 2: The School provides a needs-based financial aid program to assist qualifying families with students in grades kindergarten-eighth with tuition costs. All families seeking consideration for tuition assistance are required to submit an online application with FACTS, a third party grant and aid assessment company. Families must also file supporting documentation with FACTS. FACTS collects and processes all information and sends a confidential report, including a recommendation, to the School's financial aid committee. The committee reviews this report, along with the School's budget for tuition assistance, and makes award decisions. The School offers tuition assistance under the tuition affordability program for the early childhood center, based on income thresholds and a percentage of AGI (adjusted gross income) as reflected on the most recent IRS 1040 Form. The tuition affordability program is a first-come, first-served basis and has limited funds with a maximum of $3,000 per individual. Part III, Tuition Discounts: The School provides need-based tuition discounts to students to attend the School, and these discounts are reported as non-cash assistance on Schedule I. However, the tuition discounts do not constitute an amount received by the School. Thus, pursuant to the Form 990 instructions, tuition discounts and assistance should not be included in the School's gross receipts (and therefore have not been included in total revenue in Part VIII). For consistency in reporting, the tuition discounts are also not reported as an expense in Form 990, Part IX. X X 1 0 X X X X X 0 0 0 0 0 0 0 0 0 Tom Elieff Head of School 266640 0 15000 0 0 0 13698 0 29725 0 325063 0 0 0 Part I, Line 1a The Head of School receives a housing allowance of $12,000, the CFO and the Director of Advancement received a cell phone allowance of $600 and $600, respectively. The housing allowance and the cell phone allowances are included in their taxable income. Rachel Goldin See Part V 57897 Employment 0 Colette Lypszyc See Part V 54327 Employment 0 Sara Zimmermann See Part V 23091 Employment 0 Sch L, Part IV, Line 2, column (b): (a) Name of Person: Rachel Goldin(b) Relationship between Interested Person and Organization:Family member of Dan Gold, Trustee.(a) Name of Person: Colette Lypszyc(b) Relationship between Interested Person and Organization:Family member of Hylton Jonas, Trustee.(a) Name of Person: Sara Zimmermann(b) Relationship between Interested Person and Organization:Family member of Michael Zimmermann, Trustee. X Auction Items 185 120745 FMV X Guard House Mtl's 1 19000 FMV 0 0 1 0 Part I, Column (b): The School is reporting in Part I, column (b), the number of contributions. Form 990, Part VI, Section A, line 2 Emily Kern and Julie Wilkofsky have a family relationship. Mark Kreditor and Sarah Davis have a family relationship. Form 990, Part VI, Section B, line 11b The School's top management official and top financial official each review the School's Form 990 prior to circulating with the School's Board of Trustees for review. A copy of the Form 990 (with donor names and addresses redacted from Schedule B) is provided to the School's Board of Trustees. The donor names and addresses are redacted from the circulated copy in order to protect donor privacy. At the time of circulation of the Form 990, the members of the Board of Trustees are notified that a copy of the Form 990 in its entirety, including Schedule B, is available for their review at the School's business office. The Board of Trustees reviews the 990 and recommends edits as needed prior to approving the final version which is filed with the IRS. Form 990, Part VI, Section B, line 12c The Organization has a conflict of interest policy. The policy is distributed to each member of the Organization's governing body and officers on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood and agreed to comply with the policy, certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy. Form 990, Part VI, Section B, line 15 The Organization has adopted an executive compensation setting policy applicable to its Head of School ("HOS"). Under the policy, an independent committee of the Board of Directors negotiates a contract with the HOS that outlines annual compensation for the contract term. In its deliberations, the committee utilizes appropriate information regarding compensation amounts paid for comparable positions in comparable organizations. These procedures are followed to ensure that compensation is reasonable and appropriate. The recommendation of the Committee is sent to the Board for review and approval. The deliberations of the Board are documented in the meeting minutes. Form 990, Part VI, Section C, line 19 The Organization provides, upon request, copies of its articles of incorporation, bylaws, conflict of interest policy and its financial statements. Form 990, Part XII, Line 2c: The Organization's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant.