2024-01-16T12:37:47-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2022-07-01 591292840 HILLEL SCHOOL OF TAMPA INC HILL 8139632242 2020 WEST FLETCHER AVE TAMPA FL 33612 CAROLYN FINK BOARD PRESIDENT 8139632242 2024-01-14 1 CAROLYN FINK 999009999 0 TINA HENTON P00630282 4078021200 2024-01-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALLISON OAKES 2020 WEST FLETCHER AVE TAMPA FL 33612 6299622 0 X WWW.HILLELACADEMYTAMPA.COM X 1970 FL TO PROVIDE A SUPERIOR EDUCATION THAT ENCOURAGES A LOVE OF LEARNING AND A STRONG JEWISH IDENTITY. 17 15 82 18 0 0 3530339 1452118 3643687 4732953 -18249 16504 1608 35829 7157385 6237404 1100473 1882240 0 0 2023380 2741677 0 0 228041 1536019 1712241 4659872 6336158 2497513 -98754 8760914 9216104 2763445 2792399 5997469 6423705 TO PROVIDE A SUPERIOR EDUCATION THAT ENCOURAGES A LOVE OF LEARNING AND A STRONG JEWISH IDENTITY. 0 0 5164371 1882240 4732953 HILLEL ACADEMY SERVES THE TAMPA BAY AREA BY OFFERING AN ALL-AROUND ENVIRONMENT OF ACADEMIC EXCELLENCE. IT'S AN EXCEPTIONAL COMMUNITY OF LEARNING WHERE STUDENTS, STAFF AND FAMILIES COME TOGETHER TO PREPARE OUR CHILDREN INTELLECTUALLY AND SPIRITUALLY. SERVING THE TAMPA BAY AREA FOR NEARLY HALF A CENTURY, HILLEL IS THE LARGEST JEWISH DAY SCHOOL IN THE REGION, WITH AN INSPIRING MISSION, AND A REPUTATION FOR HAVING THE FINEST FACULTY AND FACILITIES IN CENTRAL FLORIDA. HILLEL ACADEMY IS AN ACCREDITED SCHOOL THAT PROVIDES ELEMENTARY AND SECONDARY EDUCATION THROUGH THE EIGHTH GRADE. 5164371 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 82 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X WILLIAM KETTLER 8139632242 2020 W FLETCHER AVE TAMPA FL 33612 ALLISON OAKES HEAD OF SCHOOL 60.00 X X 109454 0 13534 WILLIAM KETTLER BUSINESS MANAGER 60.00 X X 75251 0 7467 CAROLYN FINK PRESIDENT 8.00 X X 0 0 0 ALEXANDRA ALEX PINTA SECRETARY 2.00 X X 0 0 0 LUISA KATTAN TREASURER 2.00 X X 0 0 0 MICHAEL REISMAN VP FUNDRAISING & DEVELOPME 2.00 X X 0 0 0 DAN SOSCHIN VP OF ADMINISTRATION 2.00 X X 0 0 0 BRYAN BUFFINTON TRUSTEE 1.00 X 0 0 0 NAT DOLINER TRUSTEE 1.00 X 0 0 0 PETER BELK TRUSTEE 1.00 X 0 0 0 STEVEN SHAPIRO TRUSTEE 1.00 X 0 0 0 RABBI AARON LEVER TRUSTEE 1.00 X 0 0 0 SETH FORMAN TRUSTEE 1.00 X 0 0 0 STEVEN VIDERS TRUSTEE 1.00 X 0 0 0 FERN AEFSKY TRUSTEE 1.00 X 0 0 0 MELINDA SHEER TRUSTEE 1.00 X 0 0 0 YONI WASSER TRUSTEE 1.00 X 0 0 0 184705 0 21001 1 0 0 0 0 186609 734146 531363 256417 1452118 TUITION AND FEES 611110 4251215 4251215 STUDENT ACTIVITIES 611110 481738 481738 4732953 7916 7916 9161 573 8588 8588 8588 63754 186609 61645 2109 2109 INSURANCE PROCEEDS 524298 33720 33720 33720 6237404 4732953 0 52333 1882240 1882240 210626 146327 50010 14289 2287820 1574177 555056 158587 3920 392 2744 784 66016 64813 936 267 173295 115316 45095 12884 15919 1592 14327 45678 4568 41110 2977 2977 13288 13288 71992 51007 20985 4598 4598 317378 285640 31738 35918 35918 261180 142043 119137 165374 148837 16537 STUDENT ACTIVITIES 307707 307707 IN KIND EXPENSES 230782 230782 CLASSROOM MATERIAL 82383 82383 DUES AND SUBSCRIPTIONS 46901 42211 4690 110166 43820 41381 24965 6336158 5164371 943746 228041 1632628 1097533 1617949 831889 89306 114461 1865 1865 10022122 3204514 5084435 6817608 334731 352748 8760914 9216104 256427 685263 154752 185411 2118933 1713569 233333 116667 0 91489 2763445 2792399 X 3164274 3170250 2833195 3253455 5997469 6423705 8760914 9216104 X -98754 9429 531000 -15439 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 206524 17721 9161 215084 241083 5098 39657 206524 211064 42276 12257 241083 209104 7986 6026 211064 208132 10872 9900 209104 0.42417 0.57583 0 0 1102488 1102488 7588771 2079756 5509015 1242036 1124758 117278 88827 88827 6817608 SHORT-TERM OPERATING LEASE LIABILITY: CLEARVIEW 28122 LONG-TERM OPERATING LEASE LIABILITY: CLEARVIEW 63367 91489 X 4400798 9429 195 36010 45634 4355164 1882240 1882240 6237404 4505562 195 51449 51644 4453918 1882240 1882240 6336158 PART V, LINE 4: THE SCHOOL'S BOARD OF TRUSTEES HAS ADOPTED A SPENDING POLICY THAT GOVERNS THE ANNUAL DISTRIBUTIONS FROM THE ENDOWMENT FUND THAT MAY BE EXPENDED FOR CURRENT OPERATIONS OF THE SCHOOL. THIS POLICY AUTHORIZES THE SCHOOL TO MAKE DISTRIBUTIONS FROM ITS ENDOWMENT FUNDS BASED ON AN AS-NEEDED BASIS ACCORDING TO THE INSTRUCTIONS OF THE DONORS OF THE SPECIFIC FUNDS. PART X, LINE 2: THE SCHOOL OPERATES AS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL AND STATE OF FLORIDA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SCHOOL HAS ADOPTED ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT LIABILITIES IN THE SCHOOL'S FINANCIAL STATEMENTS. THE SCHOOL IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 36,010. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS 1,882,240. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 36,010. RECOVERY OF BAD DEBT 15,439. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND DISCOUNTS 1,882,240. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATROY POLICY OF HILLEL SCHOOL OF TAMPA, INC. IS INCLUDED IN EVERY PRINT AD. THE NONDISCRIMINATORY POLICY IS ALSO DISPLAYED ON THE ADMISSIONS PAGE OF THE SCHOOL'S WEBSITE. SCHEDULE E, PART I, LINE 6 SCHOOL CHOICE FDOE SCHOLARSHIPS FOR STUDENTS: FES-EO, FTC, FES-UA, HOPE GIFT OF GOLD 250363 186609 63754 25954 27688 4650 3353 250363 186609 63754 25954 27688 4650 3353 61645 2109 1 FINANCIAL AID FOR STUDENTS 162 1698600 N/A N/A TUITION DISCOUNTS FOR EMPLOYEES 8 183640 N/A N/A PART I, LINE 2: NO CASH IS ACTUALLY GIVEN TO THE INDIVIDUALS AND AWARDS ARE APPLIED DIRECTLY TO STUDENT ACCOUNTS. ALLISON OAKES EMPLOYEE 34360 FINANCIAL AID TUITION DISCOUNTS LYDIA ABRAMS EMPLOYEE 9840 FINANCIAL AID TUITION DISCOUNTS MARC BLATT EMPLOYEE 56040 FINANCIAL AID TUITION DISCOUNTS KERI BAKER EMPLOYEE 24520 FINANCIAL AID TUITION DISCOUNTS X TECHNOLOGY MATERIALS 0 176969 REPLACEMENT COST X BUILDING MATERIALS 0 27527 REPLACEMENT COST X CURRICULUM MATERIALS 0 26286 REPLACEMENT COST X AUCTION ITEMS 155 25635 DONOR VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP OF THE CORPORATION SHALL CONSIST OF PARENTS OR GUARDIANS OF STUDENTS OF THE HILLEL SCHOOL OF TAMPA, INC. DURING THE CURRENT FISCAL YEAR. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ANNUALLY ELECT THE OFFICERS AND TRUSTEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE IRS FORM 990 IS PREPARED BY A CPA FIRM SKILLED IN THE PREPARATION AND PRESENTATION OF THE FORM 990. THE IRS FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO IT BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES IS PROVIDED A COPY PRIOR TO A BOARD MEETING FOR REVIEW AND QUESTIONS. AT THE BOARD MEETING, IT WILL BE DISCUSSED AND VOTED ON FOR ACCEPTANCE. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, TRUSTEE, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. 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 DIRECTOR, TRUSTEES 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. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE OFFICER'S COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTOR, TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED; THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE HEAD OF SCHOOL IS DETERMINED BY THE ORGANIZATIONS BOARD OF TRUSTEES USING INFORMATION REGARDING SALARY RANGES FOR HEADS OF SCHOOL WITH VARIOUS LEVELS OF EXPERIENCE AND/OR DEGREES PROVIDED BY AN OUTSIDE CONSULTANT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PLEDGE RECEIVABLE DISCOUNT EXPENSE -37,208. BAD DEBT EXPENSE 21,769.