Civic Intelligence

Irvine Hebrew Day School

990 • Fiscal year 2020 • EIN 46-5538235

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 23, 2021

1500 E 17th StreetSanta Ana, CA 92705

(949) 478-6818

Siviq Scores

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

Liabilities / Assets

94th percentile

1.03x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

94th percentile

5.85x

Higher debt load relative to revenue than 94% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

48th percentile

$168,649

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

27th percentile

0.1%

Faster asset growth than 27% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

85th percentile

36%

Faster revenue growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$14,041,732

Up $10,245 (+0.1%) from 2019

Net Assets

Down

-$415,102

Down $538,001 (-438%) from 2019

Liabilities

Up

$14,456,834

Up $548,246 (+3.9%) from 2019

Revenue

Up

$2,469,625

Up $653,459 (+36%) from 2019

Expenses

Up

$3,020,705

Up $1,345,992 (+80%) from 2019

Net Income

Down

-$551,080

Down $692,533 (-490%) from 2019

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10MAssets 2015: $1Liabilities 2015: $2,983Net Assets 2015: -$2,9832015Assets 2016: $54,602Liabilities 2016: $59,071Net Assets 2016: -$4,4692016Assets 2017: $68,139Liabilities 2017: $42,098Net Assets 2017: $26,0412017Assets 2018: $57,325Liabilities 2018: $40,220Net Assets 2018: $17,1052018Assets 2019: $14,031,487Liabilities 2019: $13,908,588Net Assets 2019: $122,8992019Assets 2020: $14,041,732Liabilities 2020: $14,456,834Net Assets 2020: -$415,1022020Assets 2021: $13,989,580Liabilities 2021: $16,702,884Net Assets 2021: -$2,713,3042021Assets 2022: $14,041,285Liabilities 2022: $18,250,857Net Assets 2022: -$4,209,5722022

Highlighted filing

2020

Assets$14,041,732
Liabilities$14,456,834
Net Assets-$415,102

Operations Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2015: $303,855Expenses 2015: $306,838Net Income 2015: -$2,9832015Revenue 2016: $453,684Expenses 2016: $455,170Net Income 2016: -$1,4862016Revenue 2017: $757,019Expenses 2017: $761,606Net Income 2017: -$4,5872017Revenue 2018: $1,096,838Expenses 2018: $1,156,719Net Income 2018: -$59,8812018Revenue 2019: $1,816,166Expenses 2019: $1,674,713Net Income 2019: $141,4532019Revenue 2020: $2,469,625Expenses 2020: $3,020,705Net Income 2020: -$551,0802020Revenue 2021: $1,291,392Expenses 2021: $3,596,982Net Income 2021: -$2,305,5902021Revenue 2022: $2,295,361Expenses 2022: $3,791,629Net Income 2022: -$1,496,2682022

Highlighted filing

2020

Revenue$2,469,625
Expenses$3,020,705
Net Income-$551,080
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 23, 2021
Return Version
2019v5.2
Gross Receipts
$2,469,625
Mission and Program Overview

Mission

Ihds utilizes a dual general and judaic studies curriculum. The judaic studies curriculum emphasizes the fundamentals of hebrew reading, writing and speaking, jewish history, holidays, jewish values, torah, the jewish life cycle, the land of israel and prayer. (see schedule o)

Ihds utilizes a dual general and judaic studies curriculum. (see schedule o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,969,979$13,886,517▼ $83,462
Cash and Non-Interest-Bearing Accounts$54,618$112,777▲ $58,159
Accounts Receivable$6,890$42,038▲ $35,148
Prepaid Expenses and Deferred Charges$0$400▲ $400
Total Assets$14,031,487$14,041,732▲ $10,245
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$9,000,000▲ $9,000,000
Unsecured Notes Loans Payable$13,711,867$5,118,600▼ $8,593,267
Other Liabilities$0$171,165▲ $171,165
Deferred Revenue$92,338$92,338→ $0
Accounts Payable and Accrued Expenses$104,383$74,731▼ $29,652
Total Liabilities$13,908,588$14,456,834▲ $548,246
Net Assets / Fund Balance
Net Assets With Donor Restrictions$77,950$73,690▼ $4,260
Net Assets Without Donor Restrictions$44,949$-488,792▼ $533,741
Total Net Assets Fund Balance$122,899$-415,102▼ $538,001
Total Liabilities and Net Assets / Fund Balance$14,031,487$14,041,732▲ $10,245

Asset Categories

AssetBook ValueDepreciationBasis
Land$11,900,000-$11,900,000
Buildings$1,933,333$66,667$2,000,000
Other Land Buildings$53,184$30,791$83,975
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tammy KecesHead of SchoolFT$165,000$3,649$168,649

Board Members and Trustees

NameTitle
Karin HepnerPresident
Allan GindiBoard Member
Paul VannBoard Member
Andy ElsterCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$1,590,527
Program Service Revenue
$571,721
Investment Income
$0
Other Revenue
$307,377
All Other Contributions
$1,590,527
Change in Net Assets
$-551,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,781,939
Salaries, Compensation, and Employee Benefits$1,100,616
Grants and Similar Amounts Paid$138,150
Total Fundraising Expense$18,448
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$1,091,667$56,365-$1,148,032
Other Salaries and Wages$722,645--$722,645
Current Officers, Directors, Trustees, and Key Employees$183,656--$183,656
Grants to Domestic Individuals$138,150--$138,150
Payroll Taxes$137,012--$137,012
Advertising$101,549-$2,076$103,625
Interest-$98,628-$98,628
Depreciation Depletion$79,289$3,338$835$83,462
Office Expenses$70,111$7,838-$77,949
Fees for Services Other$62,692$2,640$660$65,992
Other Employee Benefits$57,303--$57,303
Insurance$43,782$1,843$461$46,086
Information Technology$29,092--$29,092
Fees for Services Accounting-$8,987-$8,987
Conferences and Meetings$8,260$348$87$8,695
Other Expenses$3,432-$14,329$3,432
Fees for Services Legal-$445-$445
Total Functional Expenses$2,821,825$180,432$18,448$3,020,705
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$171,165
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 4

On december 3, 2019, irvine hebrew day school amended its articles of incorporation to define its exemption as a religious corporation. Irvine hebrew day school is organized under the nonprofit religious corporation law exclusively for religious purposes. The specific purpose of this corporation is to operate a jewish day school.

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

The organization does not have any committees authorized to act on behalf of the board of directors.

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

The president and cfo of the board review the form 990 prior to filing and address any questions. Each board member is then provided a reviewed form 990.

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

In connection with any actual or possible conflict of interest, 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 committees with governing board delegated powers 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 governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section B, Line 15

Officers salaries are reviewed and approved by the governing board. Compensation is determined by using comparable data for similarly qualified persons aligned with the nais organization and the jewish network. The organization keeps documentation and recordkeeping with respect to the compensation process.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are made available upon request and board approval.

Filing and Contact Details

Filer

Filer Name
Irvine Hebrew Day School
EIN
46-5538235
Phone
9494786818
Address
1500 E 17TH STREET, SANTA ANA, CA 92705

Signing Officer

Name
Karin Hepner
Title
President
Phone
9494786818
Signed
2021-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karin Hepner
Formed
2014
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
25
Volunteers
30

Preparer

Firm
Armanino Llp
Address
12657 ALCOSTA BLVD STE 500, SAN RAMON, CA 94583-4600
Preparer
Katy Brown
Phone
9257902600
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

The judaic studies curriculum emphasizes the fundamentals of hebrew reading, writing and speaking, jewish history, holidays, jewish values, torah, the jewish life cycle, the land of israel and prayer. Ihds is committed to promoting religious and spiritual growth in our students. Our core beliefs are infused in all aspects of our education and we view judaism and its torah teachings as a key element in social, emotional and behavioral development. This is accomplished by identifying specific spiritual goals in the areas of belief, relationship with g-d, mitzvot (good deeds) and contribution to the greater jewish community. We are guided by the principal goal of creating upstanding, compassionate, knowledgeable, spiritual and committed jewish citizens of the world. General studies include a fully comprehensive and interdisciplinary language arts, mathematics, science, technology, social studies spiral curriculum. Art, music and physical education are also woven into our daily curriculum. Our dual focus for success includes both academic rigor and social emotional learning, preparing our students for the highest levels of career and college readiness. The standards of excellence are set at and above the california common core state standards while considering the uniqueness and varying developmental levels of all students. In line with the school's mission, students are taught the value of diversity and a commitment to the betterment of family, community, the environment and humanity. The secular program has equal focus of high expectations of academic excellence integrated with an emphasis on social emotional learning.

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Ihds is committed to promoting religious and spiritual growth in our students. Our core beliefs are infused in all aspects of our education and we view judaism and its torah teachings as a key element in social, emotional and behavioral development. This is accomplished by identifying specific spiritual goals in the areas of belief, relationship with g-d, mitzvot (good deeds) and contribution to the greater jewish community. We are guided by the principal goal of creating upstanding, compassionate, knowledgeable, spiritual and committed jewish citizens of the world. General studies include a fully comprehensive and interdisciplinary language arts, mathematics, science, technology, social studies spiral curriculum. Art, music and physical education are also woven into our daily curriculum. Our dual focus for success includes both academic rigor and social emotional learning, preparing our students for the highest levels of career and college readiness. The standards of excellence are set at and above the california common core state standards while considering the uniqueness and varying developmental levels of all students. In line with the school's mission, students are taught the value of diversity and a commitment to the betterment of family, community, the environment and humanity. The secular program has equal focus of high expectations of academic excellence integrated with an emphasis on social emotional learning.

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IRS990/Desc0IHDS UTILIZES A DUAL GENERAL AND JUDAIC STUDIES CURRICULUM. THE JUDAIC STUDIES CURRICULUM EMPHASIZES THE FUNDAMENTALS OF HEBREW READING, WRITING AND SPEAKING, JEWISH HISTORY, HOLIDAYS, JEWISH VALUES, TORAH, THE JEWISH LIFE CYCLE, THE LAND OF ISRAEL AND PRAYER. IHDS IS COMMITTED TO PROMOTING RELIGIOUS AND SPIRITUAL GROWTH IN OUR STUDENTS. OUR CORE BELIEFS ARE INFUSED IN ALL ASPECTS OF OUR EDUCATION AND WE VIEW JUDAISM AND ITS TORAH TEACHINGS AS A KEY ELEMENT IN SOCIAL, EMOTIONAL AND BEHAVIORAL DEVELOPMENT. THIS IS ACCOMPLISHED BY IDENTIFYING SPECIFIC SPIRITUAL GOALS IN THE AREAS OF BELIEF, RELATIONSHIP WITH G-D, MITZVOT (GOOD DEEDS) AND CONTRIBUTION TO THE GREATER JEWISH COMMUNITY. WE ARE GUIDED BY THE PRINCIPAL GOAL OF CREATING UPSTANDING, COMPASSIONATE, KNOWLEDGEABLE, SPIRITUAL AND COMMITTED JEWISH CITIZENS OF THE WORLD.GENERAL STUDIES INCLUDE A FULLY COMPREHENSIVE AND INTERDISCIPLINARY LANGUAGE ARTS, MATHEMATICS, SCIENCE, TECHNOLOGY, SOCIAL STUDIES SPIRAL CURRICULUM. ART, MUSIC AND PHYSICAL EDUCATION ARE ALSO WOVEN INTO OUR DAILY CURRICULUM. OUR DUAL FOCUS FOR SUCCESS INCLUDES BOTH ACADEMIC RIGOR AND SOCIAL EMOTIONAL LEARNING, PREPARING OUR STUDENTS FOR THE HIGHEST LEVELS OF CAREER AND COLLEGE READINESS. THE STANDARDS OF EXCELLENCE ARE SET AT AND ABOVE THE CALIFORNIA COMMON CORE STATE STANDARDS WHILE CONSIDERING THE UNIQUENESS AND VARYING DEVELOPMENTAL LEVELS OF ALL STUDENTS. IN LINE WITH THE SCHOOL'S MISSION, STUDENTS ARE TAUGHT THE VALUE OF DIVERSITY AND A COMMITMENT TO THE BETTERMENT OF FAMILY, COMMUNITY, THE ENVIRONMENT AND HUMANITY. THE SECULAR PROGRAM HAS EQUAL FOCUS OF HIGH EXPECTATIONS OF ACADEMIC EXCELLENCE INTEGRATED WITH AN EMPHASIS ON SOCIAL EMOTIONAL LEARNING.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt056365
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IRS990/OccupancyGrp/TotalAmt01148032
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07838
IRS990/OfficeExpensesGrp/ProgramServicesAmt070111
IRS990/OfficeExpensesGrp/TotalAmt077949
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0CLASSROOM SUPPLIES
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IRS990/OtherExpensesGrp/Desc2LICENSING & ACCREDITATI
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IRS990/OtherExpensesGrp/ProgramServicesAmt093185
IRS990/OtherExpensesGrp/ProgramServicesAmt13432
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0137012
IRS990/PayrollTaxesGrp/TotalAmt0137012
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0496175
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt165490
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210056
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0306545
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0571721
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION IS A SCHOOL AS DESCRIBED UNDER 170(B)(1)(A)(II) AND IS NOT REQUIRED TO COMPLETE A PUBLIC SUPPORT SCHEDULE. SCHEDULE A, PART II IS COMPLETED TO VERIFY THE SCHOOL CAN QUALIFY UNDER PUBLIC CHARITY STATUS SECTION 170(B)(1)(A)(VI) AND QUALIFIED TO USE THE FIRST LISTED SPECIAL RULE FOR SCHEDULE B REPORTING.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01590527
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01082837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0776600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0559576
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0339646
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04349186
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0306545
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04957
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0311502
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01931049
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0832
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0832
IRS990ScheduleA/PublicSupportCY170Pct00.86760
IRS990ScheduleA/PublicSupportPY170Pct00.88380
IRS990ScheduleA/PublicSupportTotal170Amt04045885
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/SubstantialContributorsTotAmt0303301
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01590527
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01082837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0776600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0559576
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0339646
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04349186
IRS990ScheduleA/TotalSupportAmt04663115
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0680
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0915
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01595
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/BookValueAmt01933333
IRS990ScheduleD/BuildingsGrp/DepreciationAmt066667
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02000000
IRS990ScheduleD/LandGrp/BookValueAmt011900000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011900000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053184
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030791
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt083975
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0171165
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013886517
IRS990ScheduleD/TotalLiabilityAmt0171165
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES ITS RACIALLY NONDISCRIMINATORY POLICY ON THE SCHOOL'S WEBSITE IN ACCORDANCE WITH THE REQUIREMENTS INCLUDED IN REVENUE RULING 2019-22.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID (TUITION ASSISTANCE)
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0138150
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0DIRECT CREDIT TO STUDENT ACCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt011
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0APPLICANTS COMPLETE AN APPLICATION THROUGH IMS FAST AID WEBSITE. THE FORM IS THEN SUBMITTED TO THE SCHOOL AND IMS FAST AID MAKES A RECOMMENDATION TO THE SCHOOL REGARDING THE AMOUNT FOR REDUCED TUITION RECOMMENDED FOR EACH APPLICANT. FINANCIAL AID IS AWARDED BASED ON A FAMILY'S DEMONSTRATED FINANCIAL NEED. DISCOUNTS ARE APPLIED DIRECTLY TO THE STUDENT'S ACCOUNT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0165000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt03649
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TAMMY KECES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0HEAD OF SCHOOL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0168649
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE JUDAIC STUDIES CURRICULUM EMPHASIZES THE FUNDAMENTALS OF HEBREW READING, WRITING AND SPEAKING, JEWISH HISTORY, HOLIDAYS, JEWISH VALUES, TORAH, THE JEWISH LIFE CYCLE, THE LAND OF ISRAEL AND PRAYER. IHDS IS COMMITTED TO PROMOTING RELIGIOUS AND SPIRITUAL GROWTH IN OUR STUDENTS. OUR CORE BELIEFS ARE INFUSED IN ALL ASPECTS OF OUR EDUCATION AND WE VIEW JUDAISM AND ITS TORAH TEACHINGS AS A KEY ELEMENT IN SOCIAL, EMOTIONAL AND BEHAVIORAL DEVELOPMENT. THIS IS ACCOMPLISHED BY IDENTIFYING SPECIFIC SPIRITUAL GOALS IN THE AREAS OF BELIEF, RELATIONSHIP WITH G-D, MITZVOT (GOOD DEEDS) AND CONTRIBUTION TO THE GREATER JEWISH COMMUNITY. WE ARE GUIDED BY THE PRINCIPAL GOAL OF CREATING UPSTANDING, COMPASSIONATE, KNOWLEDGEABLE, SPIRITUAL AND COMMITTED JEWISH CITIZENS OF THE WORLD. GENERAL STUDIES INCLUDE A FULLY COMPREHENSIVE AND INTERDISCIPLINARY LANGUAGE ARTS, MATHEMATICS, SCIENCE, TECHNOLOGY, SOCIAL STUDIES SPIRAL CURRICULUM. ART, MUSIC AND PHYSICAL EDUCATION ARE ALSO WOVEN INTO OUR DAILY CURRICULUM. OUR DUAL FOCUS FOR SUCCESS INCLUDES BOTH ACADEMIC RIGOR AND SOCIAL EMOTIONAL LEARNING, PREPARING OUR STUDENTS FOR THE HIGHEST LEVELS OF CAREER AND COLLEGE READINESS. THE STANDARDS OF EXCELLENCE ARE SET AT AND ABOVE THE CALIFORNIA COMMON CORE STATE STANDARDS WHILE CONSIDERING THE UNIQUENESS AND VARYING DEVELOPMENTAL LEVELS OF ALL STUDENTS. IN LINE WITH THE SCHOOL'S MISSION, STUDENTS ARE TAUGHT THE VALUE OF DIVERSITY AND A COMMITMENT TO THE BETTERMENT OF FAMILY, COMMUNITY, THE ENVIRONMENT AND HUMANITY. THE SECULAR PROGRAM HAS EQUAL FOCUS OF HIGH EXPECTATIONS OF ACADEMIC EXCELLENCE INTEGRATED WITH AN EMPHASIS ON SOCIAL EMOTIONAL LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IHDS IS COMMITTED TO PROMOTING RELIGIOUS AND SPIRITUAL GROWTH IN OUR STUDENTS. OUR CORE BELIEFS ARE INFUSED IN ALL ASPECTS OF OUR EDUCATION AND WE VIEW JUDAISM AND ITS TORAH TEACHINGS AS A KEY ELEMENT IN SOCIAL, EMOTIONAL AND BEHAVIORAL DEVELOPMENT. THIS IS ACCOMPLISHED BY IDENTIFYING SPECIFIC SPIRITUAL GOALS IN THE AREAS OF BELIEF, RELATIONSHIP WITH G-D, MITZVOT (GOOD DEEDS) AND CONTRIBUTION TO THE GREATER JEWISH COMMUNITY. WE ARE GUIDED BY THE PRINCIPAL GOAL OF CREATING UPSTANDING, COMPASSIONATE, KNOWLEDGEABLE, SPIRITUAL AND COMMITTED JEWISH CITIZENS OF THE WORLD. GENERAL STUDIES INCLUDE A FULLY COMPREHENSIVE AND INTERDISCIPLINARY LANGUAGE ARTS, MATHEMATICS, SCIENCE, TECHNOLOGY, SOCIAL STUDIES SPIRAL CURRICULUM. ART, MUSIC AND PHYSICAL EDUCATION ARE ALSO WOVEN INTO OUR DAILY CURRICULUM. OUR DUAL FOCUS FOR SUCCESS INCLUDES BOTH ACADEMIC RIGOR AND SOCIAL EMOTIONAL LEARNING, PREPARING OUR STUDENTS FOR THE HIGHEST LEVELS OF CAREER AND COLLEGE READINESS. THE STANDARDS OF EXCELLENCE ARE SET AT AND ABOVE THE CALIFORNIA COMMON CORE STATE STANDARDS WHILE CONSIDERING THE UNIQUENESS AND VARYING DEVELOPMENTAL LEVELS OF ALL STUDENTS. IN LINE WITH THE SCHOOL'S MISSION, STUDENTS ARE TAUGHT THE VALUE OF DIVERSITY AND A COMMITMENT TO THE BETTERMENT OF FAMILY, COMMUNITY, THE ENVIRONMENT AND HUMANITY. THE SECULAR PROGRAM HAS EQUAL FOCUS OF HIGH EXPECTATIONS OF ACADEMIC EXCELLENCE INTEGRATED WITH AN EMPHASIS ON SOCIAL EMOTIONAL LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ON DECEMBER 3, 2019, IRVINE HEBREW DAY SCHOOL AMENDED ITS ARTICLES OF INCORPORATION TO DEFINE ITS EXEMPTION AS A RELIGIOUS CORPORATION. IRVINE HEBREW DAY SCHOOL IS ORGANIZED UNDER THE NONPROFIT RELIGIOUS CORPORATION LAW EXCLUSIVELY FOR RELIGIOUS PURPOSES. THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO OPERATE A JEWISH DAY SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRESIDENT AND CFO OF THE BOARD REVIEW THE FORM 990 PRIOR TO FILING AND ADDRESS ANY QUESTIONS. EACH BOARD MEMBER IS THEN PROVIDED A REVIEWED FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, 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 COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS 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 GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICERS SALARIES ARE REVIEWED AND APPROVED BY THE GOVERNING BOARD. COMPENSATION IS DETERMINED BY USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS ALIGNED WITH THE NAIS ORGANIZATION AND THE JEWISH NETWORK. THE ORGANIZATION KEEPS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE COMPENSATION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AND BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00

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