Civic Intelligence

Milken Community Schools

EIN 95-4381008 • 501(c)3 • Los Angeles, CA

View Organization Page

Profile

To operate schools teaching religious courses of the jewish faith and other subjects taught in public schools.

15800 Zeldins WayLos Angeles, CA 90049

www.milkenschool.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.56x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

1.30x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$858,600

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

97th percentile

61%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

34%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$93,896,708

Up $6,590,831 (+7.5%) from 2022

Liabilities

Up

$41,667,334

Up $4,471,984 (+12%) from 2022

Net Assets

Up

$52,229,374

Up $2,118,847 (+4.2%) from 2022

Operations
Liabilities / Revenue77th percentileNet Margin77th percentile

Revenue

Down

$48,356,233

Down $3,124,481 (-6.1%) from 2022

Expenses

Up

$47,240,663

Up $5,245,267 (+12%) from 2022

Net Income

Down

$1,115,570

Down $8,369,748 (-88%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$100M$50M$0Assets 2013: $75,033,875Liabilities 2013: $35,121,062Net Assets 2013: $39,912,8132013Assets 2014: $76,850,999Liabilities 2014: $33,685,924Net Assets 2014: $43,165,0752014Assets 2015: $88,103,622Liabilities 2015: $37,889,980Net Assets 2015: $50,213,6422015Assets 2016: $88,663,828Liabilities 2016: $39,522,016Net Assets 2016: $49,141,8122016Assets 2017: $87,971,374Liabilities 2017: $42,465,123Net Assets 2017: $45,506,2512017Assets 2018: $85,953,830Liabilities 2018: $44,157,793Net Assets 2018: $41,796,0372018Assets 2019: $80,230,125Liabilities 2019: $41,485,615Net Assets 2019: $38,744,5102019Assets 2020: $80,066,489Liabilities 2020: $41,540,665Net Assets 2020: $38,525,8242020Assets 2021: $80,759,256Liabilities 2021: $38,618,076Net Assets 2021: $42,141,1802021Assets 2022: $87,305,877Liabilities 2022: $37,195,350Net Assets 2022: $50,110,5272022Assets 2023: $93,896,708Liabilities 2023: $41,667,334Net Assets 2023: $52,229,3742023

Highlighted filing

2023

Assets$93,896,708
Liabilities$41,667,334
Net Assets$52,229,374
Open 2023 Filing

Operations Trend

Revenue Growth83rd percentile

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

$60M$40M$20M$0-$20MExpenses 2013: $29,815,1542013Revenue 2014: $36,552,043Expenses 2014: $33,751,999Net Income 2014: $2,800,0442014Revenue 2015: $43,786,659Expenses 2015: $36,668,252Net Income 2015: $7,118,4072015Revenue 2016: $35,634,917Expenses 2016: $36,419,364Net Income 2016: -$784,4472016Revenue 2017: $35,214,287Expenses 2017: $39,214,086Net Income 2017: -$3,999,7992017Revenue 2018: $36,094,471Expenses 2018: $39,925,769Net Income 2018: -$3,831,2982018Revenue 2019: $35,853,603Expenses 2019: $39,038,224Net Income 2019: -$3,184,6212019Revenue 2020: $37,945,068Expenses 2020: $38,110,407Net Income 2020: -$165,3392020Revenue 2021: $40,537,524Expenses 2021: $38,043,908Net Income 2021: $2,493,6162021Revenue 2022: $51,480,714Expenses 2022: $41,995,396Net Income 2022: $9,485,3182022Revenue 2023: $48,356,233Expenses 2023: $47,240,663Net Income 2023: $1,115,5702023

Highlighted filing

2023

Revenue$48,356,233
Expenses$47,240,663
Net Income$1,115,570
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$93,896,708
Liabilities
$41,667,334
Net assets
$52,229,374
Revenue
$48,356,233
Expenses
$47,240,663
Net income
$1,115,570
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$93.9$41.7$52.2$48.4$47.2$1.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$87.3$37.2$50.1$51.5$42.0$9.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$80.8$38.6$42.1$40.5$38.0$2.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$80.1$41.5$38.5$37.9$38.1$0.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.2$41.5$38.7$35.9$39.0$3.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$86.0$44.2$41.8$36.1$39.9$3.83
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$88.0$42.5$45.5$35.2$39.2$4.00
2016Detailed filing. Detailed filing data is available for this year.$88.7$39.5$49.1$35.6$36.4$0.78
2015Detailed filing. Detailed filing data is available for this year.$88.1$37.9$50.2$43.8$36.7$7.12
2014Detailed filing. Detailed filing data is available for this year.$76.9$33.7$43.2$36.6$33.8$2.80
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$75.0$35.1$39.9$29.8
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 8, 2020
Return Version
2018v3.1
Gross Receipts
$36,358,976
Mission and Program Overview

Mission

To operate a school teaching religious courses of the jewish faith and standard subjects.

To operate schools teaching religious courses of the jewish faith and other subjects taught in independent college preparatory schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$51,719,725$49,603,627▼ $2,116,098
Accounts Receivable$15,031,699$15,124,615▲ $92,916
Pledges and Grants Receivable$10,579,730$6,379,368▼ $4,200,362
Investments Other Securities$5,688,730$5,435,933▼ $252,797
Investments in Publicly Traded Securities$1,709,542$1,867,605▲ $158,063
Cash and Non-Interest-Bearing Accounts$903,574$1,299,031▲ $395,457
Prepaid Expenses and Deferred Charges$320,830$519,946▲ $199,116
Total Assets$85,953,830$80,230,125▼ $5,723,705
Liabilities
Deferred Revenue$25,874,842$26,987,120▲ $1,112,278
Unsecured Notes Loans Payable$5,785,354$6,000,000▲ $214,646
Mortgage Notes Payable Secured by Investment Property$9,675,750$5,626,866▼ $4,048,884
Accounts Payable and Accrued Expenses$2,758,571$2,844,065▲ $85,494
Other Liabilities$63,276$27,564▼ $35,712
Total Liabilities$44,157,793$41,485,615▼ $2,672,178
Net Assets / Fund Balance
Unrestricted Net Assets$25,967,751$30,485,764▲ $4,518,013
Temporarily Rstr Net Assets$13,645,894$6,039,986▼ $7,605,908
Permanently Rstr Net Assets$2,182,392$2,218,760▲ $36,368
Total Net Assets Fund Balance$41,796,037$38,744,510▼ $3,051,527
Total Liabilities and Net Assets / Fund Balance$85,953,830$80,230,125▼ $5,723,705

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$45,927,795$26,978,192$72,905,987
Equipment$719,362$3,333,961$4,053,323
Land$2,805,660-$2,805,660
Other Land Buildings$150,810$253,380$404,190
Other Securities$5,435,933--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$7,567,994$36,000▲ $258,898-$7,862,892
2017$6,297,159$907,082▲ $363,753-$7,567,994
2016$5,348,105$371,106▲ $577,948-$6,297,159
2015$4,651,379$840,811▼ $144,085-$5,348,105
2014$3,697,748$941,593▲ $32,139$20,101$4,651,379
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary WissermanFormer Head of School (thru 6/18)FT$168,566$386,992$555,558
Kimberly SchwartzUpper School PrincipalFT$183,367$103,061$286,428
Metuka BenjaminFormer President (thru 6/18)FT$107,777$177,402$285,179
Limor DanknerMiddle School PrincipalFT$198,547$83,724$282,271
John AmussenCOO & CFOFT$207,311$68,047$275,358
Tanner James RaglandIt DirectorFT$162,740$56,663$219,403
Lindy KadouriDirector of AdvancementFT$130,997$80,596$211,593
William CohenJewish Studies TeacherFT$141,386$55,476$196,862
Robert WexlerInterim Head of School (7/18 to 6/19)FT$131,881$42,424$174,305
Helen MckibbinDirector of HrFT$135,184$28,751$163,935
Beau LindsayAssistant PrincipalFT$135,551$19,557$155,108
Monica DaranyiMath TeacherFT$124,444$12,829$137,273

Board Members and Trustees

NameTitle
Lise ApplebaumChair
Karl ThurmondVice Chair
Anton SchiffTrustee
Dana GuerinTrustee
Daniel TenenbaumTrustee
Drfarid PakravanTrustee
Janine LowyTrustee
Ken RubyTrustee
Lauryn HarrisTrustee
Leon JanksTrustee
Lowell MilkenTrustee
Nancy SchulmanTrustee
Nurit RobinTrustee
Rabbi David WolpeTrustee
Rabbi David WoznicaTrustee
Rabbi Ed FeinsteinTrustee
Richard SandlerTrustee
Sean RadTrustee
Sherri FogelmanTrustee
Dr John YadegarTrustee (thru 1/19)
Ken GrossSecretary
Scott LiebermanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Tumbleweed TransportationTransportationPO BOX 49291, Los Angeles, CA 90049$784,289
Professional Security ConsultantsSecurity Provider11454 SAN VICENTE BOULEVARD, Los Angeles, CA 90049$760,892
Alexander Muss Institute For Israel EducTiferet Programs78 RANDALL AVENUE, Rockville Center, NY 11570$536,500
Caliente Landscape INCLandscaping7050 OWENSMOUTH 206B, Canoga Park, CA 91304$162,308
TecalaunchConstruction5042 WILSHIRE BLVD 21546, Los Angeles, CA 90036$160,679
Revenue and Support

Revenue Composition

Contributions and Grants
$1,542,500
Program Service Revenue
$33,712,890
Investment Income
$141,744
Other Revenue
$456,469
All Other Contributions
$1,477,190
Change in Net Assets
$-3,184,621

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$58,222Fair Market Value (FMV)
Total Noncash Contributions3$58,222-

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,071,981
Revenue Not Reported on Financial Statements
$5,781,622
Revenue Not Reported on Form 990
$239,252
Other Revenue Adjustments
$5,781,622
Total Revenue per Audited Statements
$30,311,233
Total Revenue per Form 990
$35,853,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$22,323,660
Other Expenses$10,932,942
Grants and Similar Amounts Paid$5,781,622
Total Fundraising Expense$915,077
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,308,728$2,655,169$320,410$16,284,307
Grants to Domestic Individuals$5,781,622--$5,781,622
Depreciation Depletion$2,239,596$226,741$50,709$2,517,046
Other Employee Benefits$1,381,611$744,290$84,794$2,210,695
Current Officers, Directors, Trustees, and Key Employees$1,129,304$442,862$309,395$1,881,561
Occupancy$1,223,678$155,170$27,811$1,406,659
Payroll Taxes$1,027,895$231,113$34,650$1,293,658
Office Expenses$507,373$498,857$11,750$1,017,980
Pension Plan Contributions$543,388$103,286$6,765$653,439
Other Expenses$460,817$113,597$10,473$584,887
Interest$33,069$528,959-$562,028
All Other Expenses$523,989$16,113$42$540,144
Information Technology$50,502$204,730$1,715$256,947
Insurance$112,335$110,254-$222,589
Fees for Services Management$41,976$116,998-$158,974
Advertising$7,122$131,642$1,441$140,205
Conferences and Meetings$71,226$25,592$363$97,181
Fees for Services Other-$47,218-$47,218
Fees for Services Accounting-$42,000-$42,000
Travel-$4,289-$4,289
Total Functional Expenses$30,791,919$7,331,228$915,077$39,038,224

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$39,038,224
Total Expenses per Audited Statements$33,362,760
Expenses per Audited Statements$33,256,602
Expenses Not Reported on Financial Statements$5,781,622
Other Expense Adjustments$5,781,622
Expenses Not Reported on Form 990$106,158
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$172,572
Fundraising Direct Expenses$106,158
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$237,882$172,572-$172,572
Total Events$237,882$172,572$106,158$66,414
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligations$27,564
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The preparation and review process for the form 990 for the year ended june 30, 2019 included a number of discussions between the school's internal finance staff and the public accounting firm engaged to prepare the form 990 to review the school's activities and operations. In conjunction with the information obtained through the financial audit process and additional written inquiries specific to the exempt organization returns, information obtained through these discussions was used to ensure that the returns provide an accurate and transparent summary of the school's activities for the year. Once the preparation process was completed, draft returns were provided to the chief operating and financial officer, the controller and the internal accountant. All changes required as a result of that review were made and final returns were produced. The board's finance committee reviewed the form 990 prior to filing.”

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

“The conflict of interest policy applies to all board members, officers, and key employees. All potential conflicts are required to be reported to the head of the school or the board chair. Board members, officers, and key employees sign annual independence statements. The executive committee of the board, excluding the member with the potential conflict, is responsible for determining if a conflict exists. If a potential conflict exists with a board member regarding a specific transaction, the interested person is required to retire from the room and not participate in the deliberation or decision regarding the matter. The interested person will not be permitted to vote on the matter.”

Form 990, Part VI, Section B, Line 15

“An independent committee performs market tests using survey data from nais and cal-isboa for similar positions before offering a salary. The committee also takes into account data from similar sized institutions in major urban areas and compares the data with california and local markets. The deliberation process is substantiated contemporaneously.”

Form 990, Part VI, Section C, Line 19

“The organization does not make the governing documents, conflict of interest policy or financial statements available to the public. These documents are not required by federal or state law to be made available to the general public.”

Filing and Contact Details

Filer

Filer Name
Milken Community Schools
EIN
95-4381008
Phone
3104403500
Address
15800 ZELDINS WAY, LOS ANGELES, CA 90049
Doing Business As
Milken Community High School

Signing Officer

Name
Tarryn Breskal
Title
CFO
Phone
3104403500
Signed
2020-06-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tarryn Breskal
Formed
1991
Legal Domicile
CA
Voting Board Members
21
Independent Board Members
21
Employees
276
Volunteers
120

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“Endowment funds are intended to fund scholarships and various educational programs.”

PART X, LINE 2:

“The school is a qualified not-for-profit organization exempt from federal income and california franchise taxes under the provisions of sections 501(c)(3) of the internal revenue code and 23701(d) of the california revenue and taxation code, respectively. The school has evaluated its current tax positions and has concluded that as of june 30, 2019, the school does not have any significant uncertain tax positions for which a reserve would be necessary.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expense 106,158.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships and financial aid 5,781,622.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expenses 106,158.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships and financial aid 5,781,622.”

Raw XML AppendixShowing 400 of 985 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02758571
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IRS990/AccountsReceivableGrp/EOYAmt015124615
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO OPERATE SCHOOLS TEACHING RELIGIOUS COURSES OF THE JEWISH FAITH AND OTHER SUBJECTS TAUGHT IN INDEPENDENT COLLEGE PREPARATORY SCHOOLS.
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IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/PhoneNum03104403500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015800 ZELDINS WAY
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd490036
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0TUMBLEWEED TRANSPORTATION
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1PROFESSIONAL SECURITY CONSULTANTS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2ALEXANDER MUSS INSTITUTE FOR ISRAEL EDUC
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4TECALAUNCH
IRS990/ContractorCompensationGrp/ServicesDesc0TRANSPORTATION
IRS990/ContractorCompensationGrp/ServicesDesc1SECURITY PROVIDER
IRS990/ContractorCompensationGrp/ServicesDesc2TIFERET PROGRAMS
IRS990/ContractorCompensationGrp/ServicesDesc3LANDSCAPING
IRS990/ContractorCompensationGrp/ServicesDesc4CONSTRUCTION
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IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01542500
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IRS990/Desc0AS A GRADE 7-12 INDEPENDENT COLLEGE-PREPARATORY INSTITUTION SERVICING 705 STUDENTS, MILKEN COMMUNITY SCHOOLS IS A PLACE OF RIGOROUS ACADEMIC PREPARATION AND INTELLECTUAL INQUIRY AND A PLACE OF PROFOUND AND TRANSFORMATIVE EXPERIENCES WITH LEARNING, SPIRITUAL PRACTICE, AND ETHICAL PRACTICE AT THE FOUNDATION OF THOSE EXPERIENCES. MILKEN'S CORE PROGRAMS DRIVE A DEMANDING AND FULFILLING ACADEMIC CURRICULUM. OUR SPECIALIZED INSTITUTES AND CENTERS, RANGING FROM ARCHITECTURE AND DESIGN TO SCIENCE AND TECHNOLOGY AND ADVANCED JEWISH STUDIES, IN CONCERT WITH ADVANCED PLACEMENT COURSES AND A FULL ARRAY OF PERFORMING ARTS, VISUAL ARTS, AND LANGUAGE ELECTIVES, PROVIDE OUR STUDENTS WITH THE FINEST PRIVATE, INDEPENDENT SCHOOL EXPERIENCES INFUSED WITH THE BEST OF JEWISH EDUCATION.
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