Kellman Brown Academy

“Under the management agreement with jewish federation of southern nj, jewish federation of southern nj has the power to appoint members of the governing body”

“A copy of form 990 is reviewed by the board prior to filing.”

“To ensure the academy operates in a manner consistent with its charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following: whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining; and whether partnerships, joint ventures, leases and other similar transactions conform to the academy's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further the academy's charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.”

“The organization makes its forms 1023 and 990 available for public inspection upon request.”

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

“Grant related: program service expenses 72,641. Management and general expenses 0. Fundraising expenses 0. Total expenses 72,641. Technology: program service expenses 65,477. Management and general expenses 0. Fundraising expenses 0. Total expenses 65,477. Hot lunch: program service expenses 55,412. Management and general expenses 0. Fundraising expenses 0. Total expenses 55,412. Supplies: program service expenses 46,960. Management and general expenses 5,399. Fundraising expenses 0. Total expenses 52,359. Educational expenses: program service expenses 52,025. Management and general expenses 0. Fundraising expenses 0. Total expenses 52,025. Bad debt expense: program service expenses 0. Management and general expenses 31,143. Fundraising expenses 0. Total expenses 31,143. Dues and fees: program service expenses 0. Management and general expenses 26,430. Fundraising expenses 0. Total expenses 26,430. Copier lease and maintenance: program service expenses 24,386. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,386. Recruitment: program service expenses 0. Management and general expenses 17,636. Fundraising expenses 0. Total expenses 17,636. Books: program service expenses 16,562. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,562. Field trips: program service expenses 9,905. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,905. Payroll processing: program service expenses 0. Management and general expenses 9,049. Fundraising expenses 0. Total expenses 9,049. After school activities: program service expenses 8,275. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,275. Advertising: program service expenses 0. Management and general expenses 4,885. Fundraising expenses 0. Total expenses 4,885. Training: program service expenses 0. Management and general expenses 710. Fundraising expenses 0. Total expenses 710.”

“Contribution - transfer of land to jcp -5,941,222. Cumulative effect of change in accounting principles - current expected cre 17,241.”