Civic Intelligence

The Columbus Jewish Day School

EIN 31-1482374 • 501(c)3 • New Albany, OH

Profile

The columbus jewish day school operates an elementary school with students in kindergarten through sixth grade. The school integrates judaic studies into its curriculum, which includes, in addition to core classes, music, art, computer and physical education.

150 East Granville RoadNew Albany, OH 43054

www.cjds.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.03x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

39th percentile

0.03x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$76,438

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,548,305

Down $96,454 (-3.6%) from 2022

Liabilities

Up

$103,173

Up $2,838 (+2.8%) from 2022

Net Assets

Down

$2,445,132

Down $99,292 (-3.9%) from 2022

Revenue

Up

$2,005,262

Up $334,750 (+20%) from 2022

Expenses

Up

$2,240,664

Up $282,577 (+14%) from 2022

Net Income

Up

-$235,402

Up $52,173 (+18%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,787,791Liabilities 2011: $1,174,605Net Assets 2011: $1,613,1862011Assets 2012: $2,643,059Liabilities 2012: $1,124,252Net Assets 2012: $1,518,8072012Assets 2013: $2,546,263Liabilities 2013: $1,001,337Net Assets 2013: $1,544,9262013Assets 2014: $2,445,142Liabilities 2014: $936,404Net Assets 2014: $1,508,7382014Assets 2016: $2,163,781Liabilities 2016: $458,149Net Assets 2016: $1,705,6322016Assets 2017: $2,466,176Liabilities 2017: $589,781Net Assets 2017: $1,876,3952017Assets 2020: $2,801,130Liabilities 2020: $486,450Net Assets 2020: $2,314,6802020Assets 2021: $3,058,988Liabilities 2021: $256,847Net Assets 2021: $2,802,1412021Assets 2022: $2,644,759Liabilities 2022: $100,335Net Assets 2022: $2,544,4242022Assets 2024: $2,548,305Liabilities 2024: $103,173Net Assets 2024: $2,445,1322024

Highlighted filing

2024

Assets$2,548,305
Liabilities$103,173
Net Assets$2,445,132

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,749,0742011Expenses 2012: $1,787,0612012Expenses 2013: $2,035,8662013Revenue 2014: $1,954,128Expenses 2014: $1,990,316Net Income 2014: -$36,1882014Revenue 2016: $2,180,643Expenses 2016: $1,827,655Net Income 2016: $352,9882016Revenue 2017: $2,122,728Expenses 2017: $1,951,965Net Income 2017: $170,7632017Revenue 2020: $1,830,710Expenses 2020: $1,979,002Net Income 2020: -$148,2922020Revenue 2021: $2,494,836Expenses 2021: $2,007,163Net Income 2021: $487,6732021Revenue 2022: $1,670,512Expenses 2022: $1,958,087Net Income 2022: -$287,5752022Revenue 2024: $2,005,262Expenses 2024: $2,240,664Net Income 2024: -$235,4022024

Highlighted filing

2024

Revenue$2,005,262
Expenses$2,240,664
Net Income-$235,402

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$2,005,262
Mission and Program Overview

Mission

The columbus jewish day school operates an elementary school with students in kindergarten through fifth grade. The school integrates judaic studies into its curriculum, which includes, in addition to core classes, music, art, computer and physical education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,680,534$2,445,132▼ $235,402
Land, Buildings, and Equipment, Net$1,186,373$1,136,499▼ $49,874
Cash and Non-Interest-Bearing Accounts$819,050$709,261▼ $109,789
Accounts Receivable$311,369$278,074▼ $33,295
Investments in Publicly Traded Securities$241,943$256,959▲ $15,016
Prepaid Expenses and Deferred Charges$7,476$0▼ $7,476
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,733,723$2,548,305▼ $185,418
Other Assets Total$167,512$167,512→ $0
Liabilities
Accounts Payable and Accrued Expenses$18,189$68,173▲ $49,984
Unsecured Notes Loans Payable$35,000$35,000→ $0
Total Liabilities$53,189$103,173▲ $49,984
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,680,534$2,445,132▼ $235,402
Total Liabilities and Net Assets / Fund Balance$2,733,723$2,548,305▼ $185,418

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,136,499$702,671$1,839,170
Equipment$0$205,822$205,822
Other Assets Org$167,512--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan SiegelHead of SchoolFT$150,000$4,500$154,500

Board Members and Trustees

NameTitle
Ken GoldPresident
Stephanie WapnerVice President
Avi AllenBoard Member
Hillel SkolnikBoard Member
Jane BodnerBoard Member
Jeff TilsonBoard Member
Josh FeinbergBoard Member
Marlene BriskBoard Member
Rivka CohenBoard Member
Susan PodellBoard Member
Katie RotenbergSecretary
Paul LambTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$980,242
Program Service Revenue
$1,009,477
Investment Income
$15,243
Other Revenue
$300
All Other Contributions
$911,795
Change in Net Assets
$-235,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,376,466
Other Expenses$444,767
Grants and Similar Amounts Paid$419,431
Total Fundraising Expense$18,588
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$590,864$393,909-$984,773
Grants to Domestic Individuals$419,431--$419,431
Current Officers, Directors, Trustees, and Key Employees$115,048$76,698-$191,746
Occupancy$124,430$56,726$1,830$182,986
Other Employee Benefits$71,198$47,465-$118,663
Payroll Taxes$48,770$32,514-$81,284
Depreciation Depletion$49,874--$49,874
Advertising$4,058$20,291$16,233$40,582
Fees for Services Accounting$5,944$23,776-$29,720
Office Expenses$15,689$7,152$231$23,072
Insurance$13,414$3,354-$16,768
Information Technology$10,930$4,983$161$16,074
Other Expenses$11,837$3,973$127$11,837
Fees for Services Legal-$9,093-$9,093
Fees for Services Other$1,223$4,892-$6,115
Travel$383$174$6$563
Total Functional Expenses$1,537,076$685,000$18,588$2,240,664
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The treasurer reviews the 990, then provides the board members a copy of the 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization requires board members to sign conflict of interest statements regularly.

Form 990, Part VI, Section C, Line 19

The organization makes available all documents required by law.

Filing and Contact Details

Filer

Filer Name
The Columbus Jewish Day School
EIN
31-1482374
Phone
6149395311
Address
150 EAST GRANVILLE ROAD, NEW ALBANY, OH 43054

Signing Officer

Name
Kristy Kushmal
Title
Business Manager
Phone
6149395311
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Siegel
Formed
2001
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
19
Volunteers
12

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 EASTON WAY SUITE 400, COLUMBUS, OH 43219
Preparer
Natosha Carr
Phone
6148852208
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt047465
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt071198
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0118663
IRS990/OtherExpensesGrp/Desc0ACADEMIC EXPENSES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2JUDAIC CELEBRATION
IRS990/OtherExpensesGrp/FundraisingAmt0127
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03973
IRS990/OtherExpensesGrp/ProgramServicesAmt045270
IRS990/OtherExpensesGrp/ProgramServicesAmt18713
IRS990/OtherExpensesGrp/ProgramServicesAmt211837
IRS990/OtherExpensesGrp/TotalAmt045270
IRS990/OtherExpensesGrp/TotalAmt112813
IRS990/OtherExpensesGrp/TotalAmt211837
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0300
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0300
IRS990/OtherRevenueTotalAmt0300
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0393909
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0590864
IRS990/OtherSalariesAndWagesGrp/TotalAmt0984773
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt032514
IRS990/PayrollTaxesGrp/ProgramServicesAmt048770
IRS990/PayrollTaxesGrp/TotalAmt081284
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07476
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0SUSAN SIEGEL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01009477
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01009477
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01524090
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0334290
IRS990/PYInvestmentIncomeAmt010701
IRS990/PYOtherExpensesAmt0681565
IRS990/PYOtherRevenueAmt012174
IRS990/PYProgramServiceRevenueAmt0960950
IRS990/PYRevenuesLessExpensesAmt0133225
IRS990/PYSalariesCompEmpBnftPaidAmt01358835
IRS990/PYTotalExpensesAmt02374690
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02507915
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-235402
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01009477
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02680534
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02445132
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01136499
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0702671
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01839170
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0205822
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0205822
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0167512
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTEREST IN ASSETS HELD BY OTHERS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01136499
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0167512
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S RACIALLY NONDISCRIMINATORY POLICY IS INCLUDED ON THEIR WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FUNDING FROM THE STATE OF OHIO.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0418700
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt045
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0150000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SUSAN SIEGEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0HEAD OF SCHOOL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0154500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER REVIEWS THE 990, THEN PROVIDES THE BOARD MEMBERS A COPY OF THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES BOARD MEMBERS TO SIGN CONFLICT OF INTEREST STATEMENTS REGULARLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES AVAILABLE ALL DOCUMENTS REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00

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