Civic Intelligence

The Lippman School

990 • Fiscal year 2017 • EIN 34-0968632

Jul 01, 2016 to Jun 30, 2017 • Filed on May 07, 2018

750 White Pond DriveAkron, OH 44320

(330) 836-0419

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.39x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

84th percentile

$151,394

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

13th percentile

-8.8%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-8.5%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$275,690

Down $26,679 (-8.8%) from 2016

Net Assets

Down

$169,355

Down $39,727 (-19%) from 2016

Liabilities

Up

$106,335

Up $13,048 (+14%) from 2016

Revenue

Down

$1,369,529

Down $126,492 (-8.5%) from 2016

Expenses

Down

$1,373,772

Down $120,711 (-8.1%) from 2016

Net Income

Down

-$4,243

Down $5,781 (-376%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2015: $350,479Liabilities 2015: $81,502Net Assets 2015: $268,9772015Assets 2016: $302,369Liabilities 2016: $93,287Net Assets 2016: $209,0822016Assets 2017: $275,690Liabilities 2017: $106,335Net Assets 2017: $169,3552017Assets 2018: $265,384Liabilities 2018: $125,057Net Assets 2018: $140,3272018Assets 2019: $367,385Liabilities 2019: $75,279Net Assets 2019: $292,1062019Assets 2020: $343,417Liabilities 2020: $279,306Net Assets 2020: $64,1112020Assets 2021: $281,081Liabilities 2021: $164,344Net Assets 2021: $116,7372021Assets 2022: $362,654Liabilities 2022: $96,792Net Assets 2022: $265,8622022Assets 2023: $877,452Liabilities 2023: $377,969Net Assets 2023: $499,4832023Assets 2024: $438,068Liabilities 2024: $260,589Net Assets 2024: $177,4792024

Highlighted filing

2017

Assets$275,690
Liabilities$106,335
Net Assets$169,355

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $1,520,128Expenses 2015: $1,557,742Net Income 2015: -$37,6142015Revenue 2016: $1,496,021Expenses 2016: $1,494,483Net Income 2016: $1,5382016Revenue 2017: $1,369,529Expenses 2017: $1,373,772Net Income 2017: -$4,2432017Revenue 2018: $1,498,703Expenses 2018: $1,493,649Net Income 2018: $5,0542018Revenue 2019: $1,733,464Expenses 2019: $1,654,565Net Income 2019: $78,8992019Revenue 2020: $1,683,805Expenses 2020: $1,728,304Net Income 2020: -$44,4992020Revenue 2021: $1,824,212Expenses 2021: $1,597,762Net Income 2021: $226,4502021Revenue 2022: $1,783,353Expenses 2022: $1,851,460Net Income 2022: -$68,1072022Revenue 2023: $2,298,947Expenses 2023: $1,955,061Net Income 2023: $343,8862023Revenue 2024: $2,181,709Expenses 2024: $2,227,530Net Income 2024: -$45,8212024

Highlighted filing

2017

Revenue$1,369,529
Expenses$1,373,772
Net Income-$4,243
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 7, 2018
Return Version
2016v3.0
Gross Receipts
$1,386,632
Mission and Program Overview

Mission

To create an inclusive, nurturing and vibrant learning environment, anchored in jewish traditions and values, that provides all students with personalized educational experiences which prepare them to achieve their utmost potential throughout their lives as members of a 21st century global society.

To create an inclusive, nurturing and vibrant learning environment, anchored in jewish traditions and values, that provides all students with personalized educational experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$266,723$190,062▼ $76,661
Cash and Non-Interest-Bearing Accounts$2,650$64,544▲ $61,894
Land, Buildings, and Equipment, Net$30,767$20,742▼ $10,025
Prepaid Expenses and Deferred Charges$2,229$342▼ $1,887
Total Assets$302,369$275,690▼ $26,679
Liabilities
Deferred Revenue$37,251$61,408▲ $24,157
Accounts Payable and Accrued Expenses$56,036$44,927▼ $11,109
Total Liabilities$93,287$106,335▲ $13,048
Net Assets / Fund Balance
Unrestricted Net Assets$209,082$169,355▼ $39,727
Total Net Assets Fund Balance$209,082$169,355▼ $39,727
Total Liabilities and Net Assets / Fund Balance$302,369$275,690▼ $26,679

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,873$138,195$143,068
Buildings$9,869$89,447$99,316
Other Land Buildings$6,000-$6,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$322,344$1,310▲ $42,782$13,843$350,132
2015$513,986$1,637▼ $10,103$180,527$322,344
2014$607,177$30,582▲ $4,484$124,098$513,986
2013$583,405$66,481▲ $79,350$116,697$607,177
2012$324,033$244,464▲ $31,602$13,686$583,405
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel ChestnutHead of SchoolFT$110,984$40,410$151,394

Board Members and Trustees

NameTitle
Carolyn GarfinklePresident
Todd PonskyPresident-Elect
Pat SargentVice PRESIDENT
Stacey SimontonVice President
Erin Katz-FordTrustee
Jack SahlTrustee
John YorkTrustee
Karin CoifmanTrustee
Livia KadesTrustee
Marcia HirshTruSTEE
Michael LittTrustee
Richard HirshTrustee
Scott NewmanSecretary
Steve MastrantonioTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$720,097
Program Service Revenue
$658,656
Investment Income
$0
Other Revenue
$-9,224
All Other Contributions
$417,124
Change in Net Assets
$-4,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$768,412
Other Expenses$605,360
Total Fundraising Expense$7,878
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$392,968$106,820-$499,788
Occupancy$107,043$28,952-$135,995
Office Expenses$76,731$39,596-$116,327
Other Employee Benefits$86,376$24,405-$110,781
Current Officers, Directors, Trustees, and Key Employees$82,947$27,649-$110,596
Fees for Services Other$59,024--$59,024
Payroll Taxes$36,839$10,408-$47,247
Travel$26,044$25-$26,069
Fees for Services Accounting-$20,821-$20,821
Insurance$9,375$2,536-$11,911
Advertising$11,577--$11,577
Depreciation Depletion-$10,025-$10,025
Other Expenses$14,250$5,148$1,315$6,463
Conferences and Meetings-$3,107-$3,107
Interest$1,989$538-$2,527
Total Functional Expenses$1,075,110$290,784$7,878$1,373,772
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$17,103
Fundraising Gross Income$4,861
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$44,493$3,960$6,302$-2,342
Winter Bash$12,751$901$2,147$-1,246
Total Events$79,223$4,861$17,103$-12,242
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
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Marcia hirsh is the spouse of richard hirsh.

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

The form 990 is reviewed by the executive director and the cfo of a related entity before it is filed and is also made available to the board at a board meeting.

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

Employees are expected to discuss any potential conflicts of interest that arise with the agency director or ceo.

Form 990, Part VI, Section B, line 15

Compensation for the executive director and key employees is reviewed and approved by the board.

Form 990, Part VI, Section C, line 18

Current governing documents, current conflict of interest policy, and current financial statements are available for review upon request.

Form 990, Part VI, Section C, line 19

Current governing documents, current conflict of interest policy, and current financial statements are available for review upon request.

Form 990, Part VII Officer'S Compensation

Both Mr. Koch and MR. Keverkamp as officers of Jewish Community Board of Akron (JCBA) devote some of their weekly time towards matters concerning the JCBA controlled and related Entities: Jewish Community Center of Akron, The Lippman School, Jewish Family Service of Akron, Jewish Community Center of Akron and Jewish Senior Housing of Akron. Their compensation is reported on JCBA's form 990.

Filing and Contact Details

Filer

Filer Name
The Lippman School
EIN
34-0968632
Phone
3308360419
Address
750 White Pond Drive, Akron, OH 44320

Signing Officer

Name
David Koch
Title
Officer
Phone
3308360419
Signed
2018-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Koch
Formed
1965
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
26
Volunteers
70

Preparer

Firm
Meaden & Moore Ltd
Address
1375 East Ninth Street Suite 1800, Cleveland, OH 44114-1790
Preparer
Karen B Cooney
Phone
2162413272
Supplemental Narrative

Additional Explanations

Form 990, IX, Line 20 Interest Expense

Interest expense is related to debt on the building owned by a related entity. Costs related to the building are allocated to this entity based on the space used. The debt is carried on the related entity's books.

Form 990, Part XI, line 9:

SEE SCHEDULE O -35,484.

Form 990, XI, Line 9 Reconciliation of Net Assets

Other changes in net assets the organization maintains due to/due from accounts for transactions between not-for-profit organizations listed on the schedule r. The due to/due from balances from related entities is ($-35,484). These accounts are eliminated upon consolidation of the related entities.

Financial Statement Notes

Part X, Line 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken certain tax positions that more-likely-than-not would not be sustained upon examination by applicable taxing authorities. The organization would recognize interest and penalties accrued, if any, related to unrecognized tax uncertainties in income tax expense. Management has analyzed tax positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the consolidated financial statements.

schedule D, part V

Endowment funds held by related organization schedule d, part v, line 3a the endowment fund is not under the control of the lippman school. It is held and controlled by the related entity, jewish community board of akron. Use of endowment funds schedule d, part v, line 4 the endowment funds are used to provide support for the school programming.

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IRS990/ActivityOrMissionDesc0TO CREATE AN INCLUSIVE, NURTURING AND VIBRANT LEARNING ENVIRONMENT, ANCHORED IN JEWISH TRADITIONS AND VALUES, THAT PROVIDES ALL STUDENTS WITH PERSONALIZED EDUCATIONAL EXPERIENCES.
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IRS990/Desc0THE LIPPMAN SCHOOL WAS FOUNDED IN 1965 AS A JEWISH DAY SCHOOL. A CORNERSTONE OF THE MODERN SCHOOL IS THE DIVERSITY OF CULTURES, RELIGIONS, BACKGROUNDS AND ETHNICITIES AMONG THE STUDENT POPULATION. sTUDENTS LEARN KEY VALUES SUCH AS TRUST, TOLERANCE, OPENNESS, KINDNESS, RESPECT, RESPONSIBILITY, HONESTY AND HUMILITY. wE BELIEVE THESE VALUES HAVE NO BORDERS OR LIMITS AND ARE THE FOUNDATION FOR DEVELOPING STRONG GLOBAL CITIZENS AND LEADERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt13TruSTEE
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02536
IRS990/InsuranceGrp/ProgramServicesAmt09375
IRS990/InsuranceGrp/TotalAmt011911
IRS990/InterestGrp/ManagementAndGeneralAmt0538
IRS990/InterestGrp/ProgramServicesAmt01989
IRS990/InterestGrp/TotalAmt02527
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0227642
IRS990/LandBldgEquipBasisNetGrp/BOYAmt030767
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020742
IRS990/LandBldgEquipCostOrOtherBssAmt0248384
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO CREATE AN INCLUSIVE, NURTURING AND VIBRANT LEARNING ENVIRONMENT, ANCHORED IN JEWISH TRADITIONS AND VALUES, THAT PROVIDES ALL STUDENTS WITH PERSONALIZED EDUCATIONAL EXPERIENCES WHICH PREPARE THEM TO ACHIEVE THEIR UTMOST POTENTIAL THROUGHOUT THEIR LIVES AS MEMBERS OF A 21ST CENTURY GLOBAL SOCIETY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0209082
IRS990/NetAssetsOrFundBalancesEOYAmt0169355
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-12242
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-12242
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt028952
IRS990/OccupancyGrp/ProgramServicesAmt0107043
IRS990/OccupancyGrp/TotalAmt0135995
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt039596
IRS990/OfficeExpensesGrp/ProgramServicesAmt076731
IRS990/OfficeExpensesGrp/TotalAmt0116327
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-35484
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024405
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt086376
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0110781
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT EXPENSES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt06563
IRS990/OtherExpensesGrp/FundraisingAmt11315
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010754
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15148
IRS990/OtherExpensesGrp/ProgramServicesAmt0169947
IRS990/OtherExpensesGrp/ProgramServicesAmt114250
IRS990/OtherExpensesGrp/TotalAmt0176510
IRS990/OtherExpensesGrp/TotalAmt114250
IRS990/OtherExpensesGrp/TotalAmt210754
IRS990/OtherExpensesGrp/TotalAmt36463
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03018
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03018
IRS990/OtherRevenueTotalAmt03018
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0106820
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0392968
IRS990/OtherSalariesAndWagesGrp/TotalAmt0499788
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010408
IRS990/PayrollTaxesGrp/ProgramServicesAmt036839
IRS990/PayrollTaxesGrp/TotalAmt047247
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02229
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0342
IRS990/PrincipalOfficerNm0DAVID KOCH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0658656
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0658656
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0993665
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0652110
IRS990/PYOtherRevenueAmt0-2019
IRS990/PYProgramServiceRevenueAmt0504375
IRS990/PYRevenuesLessExpensesAmt01538
IRS990/PYSalariesCompEmpBnftPaidAmt0842373
IRS990/PYTotalExpensesAmt01494483
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01496021
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-4243
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0192741
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0658656
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/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt09869
IRS990ScheduleD/BuildingsGrp/DepreciationAmt089447
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt099316
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt02461
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0322344
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01310
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0350132
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt042782
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt013843
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt02649
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0513986
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01637
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0322344
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-10103
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0180527
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt04159
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0607177
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt030582
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0513986
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04484
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0124098
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt05362
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0583405
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt066481
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0607177
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt079350
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0116697
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt03008
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0324033
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0244464
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0583405
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt031602
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt013686
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd01
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04873
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138195
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143068
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/RelatedOrgListSchRInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN CERTAIN TAX POSITIONS THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ENDOWMENT FUNDS HELD BY RELATED ORGANIZATION SCHEDULE D, PART V, LINE 3A THE ENDOWMENT FUND IS NOT UNDER THE CONTROL OF THE LIPPMAN SCHOOL. IT IS HELD AND CONTROLLED BY THE RELATED ENTITY, JEWISH COMMUNITY BOARD OF AKRON. USE OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED TO PROVIDE SUPPORT FOR THE SCHOOL PROGRAMMING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1schedule d, part V
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020742
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

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