2025-04-22T14:01:36-05:00 2024-06-30 454084437 WARREN AVERETT LLC 2500 ACTON ROAD BIRMINGHAM AL 35243 990 2023-07-01 581594193 TORAH DAY SCHOOL OF ATLANTA TORA 4049820800 1985 LAVISTA ROAD ATLANTA GA 303293548 RABBI MEIR COHEN HEAD OF SCHOOL 4049820800 2025-04-07 1 1 MEGAN RANDOLPH P00989558 2059794100 2025-04-07 2023 2025-03-06 01:10:19Z MIRIAM CANN 1985 LAVISTA ROAD ATLANTA GA 303293548 8471882 0 X HTTPS://WWW.TORAHDAY.ORG/ X 1984 GA THE TORAH DAY SCHOOL OF ATLANTA'S MISSION AS AN ORTHODOX JEWISH DAY SCHOOL IS TO MAINTAIN A SUPERIOR EDUCATIONAL ENVIRONMENT THAT INSPIRES IN EACH STUDENT A LOVE OF GOD, A REVERENCE OF TORAH AND A LIFE-LONG COMMITMENT TO THE ACQUISISTION OF KNOWLEDGE. 13 13 90 23 0 0 2852584 2031113 5691032 6294233 0 91088 62000 55448 8605616 8471882 2463709 2405222 0 0 3690505 3897576 0 0 0 2144719 2384295 8298933 8687093 306683 -215211 11554599 11374365 1221912 1256889 10332687 10117476 THE TORAH DAY SCHOOL OF ATLANTA'S MISSION AS AN ORTHODOX JEWISH DAY SCHOOL IS TO MAINTAIN A SUPERIOR EDUCATIONAL ENVIRONMENT THAT INSPIRES IN EACH STUDENT A LOVE OF GOD, A REVERENCE OF TORAH, AND A LIFE-LONG COMMITMENT TO THE ACQUISITION OF KNOWLEDGE. 0 0 7436806 2405222 6294233 TORAH DAY SCHOOL OF ATLANTA, WHICH BEGAN WITH 19 STUDENTS IN 1985, NOW SERVICES MORE THAN 350 STUDENTS IN K-8. THEY PROVIDE A COMPREHENSIVE DUAL CURRICULUM INCLUSIVE OF GENERAL STUDIES, JUDAICS, ART, STEAM, PHYSICAL EDUCATION, SOCIAL EMOTIONAL LEARNING AND MORE. THE SCHOOL DOES NOT TURN AWAY STUDENTS ON THE BASIS OF NEED AND APPROXIMATELY 70% OF THE STUDENT BODY BENEFITS FROM SOME LEVEL OF TUITION ASSISTANCE. THE SCHOOL RAISES ALL TUITION ASSISTANCE FUNDING THROUGH DONATIONS FROM FOUNDATIONS AND INDIVIDUALS. 7436806 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 12 0 1 90 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 GA X THE ORGANIZATION 4049820800 1985 LAVISTA ROAD ATLANTA GA 303293842 RABBI MEIR COHEN HEAD OF SCHOOL 40.00 0.00 X 163133 0 28264 MIRIAM CANN EXECUTIVE DIRECTOR 2.50 0.00 X 74567 0 0 SHLOMO STORCH PRESIDENT 2.50 0.00 X X 0 0 0 LAUREN CASTRIOTA VICE PRESIDENT 2.50 0.00 X X 0 0 0 NEAL DAVIS TREASURER 2.50 0.00 X X 0 0 0 ERICA TRITT SECRETARY 2.50 0.00 X X 0 0 0 JOSH KAHN PARLIAMENTARIAN 2.50 0.00 X 0 0 0 RABBI ILAN D FELDMAN RABBINIC ADVISOR 2.50 0.00 X 0 0 0 JOSH JOEL TRUSTEE 2.50 0.00 X 0 0 0 ARI LEIFER TRUSTEE 2.50 0.00 X 0 0 0 MARC LEWYN TRUSTEE 2.50 0.25 X 0 0 0 SHIRA MURPHY TRUSTEE 2.50 0.00 X 0 0 0 DAVID RABIN TRUSTEE 2.50 0.00 X 0 0 0 RABBI YEHONATAN SCHWARZMER TRUSTEE 2.50 0.00 X 0 0 0 EZRA GENAUER TRUSTEE 2.50 0.00 X 0 0 0 237700 0 28264 1 0 1 0 0 949614 1081499 2031113 TUITION AND FEES 611110 5760058 5760058 GA QUAL. EDU. CREDIT 611110 486200 486200 EXTRACURRICULAR ACTIVI 611110 28173 28173 INCOME AND FEES 611110 19802 19802 6294233 91088 91088 55448 0 55448 55448 55448 8471882 6294233 0 146536 2405222 2405222 242544 177125 65419 3347985 2502777 845208 160369 160369 146678 146678 564 564 47991 47991 767504 757057 10447 19509 19509 197970 197126 844 448096 446152 1944 23140 23016 124 267836 266533 1303 34863 34863 STUDENT EXPENSE 216725 216725 PROFESSIONAL DISCOUNTS 103641 103641 CAPITAL CAMPAIGN EXPENS 96776 96776 BAD DEBT EXPENSE 30000 30000 129680 14312 115368 8687093 7436806 1250287 0 2421463 417426 0 2442380 758 298260 925230 75731 12916463 4984660 8025349 7931803 28020 28020 153779 180745 11554599 11374365 342542 445814 202443 132790 584418 551467 92509 126818 1221912 1256889 X 8993229 8924089 1339458 1193387 10332687 10117476 11554599 11374365 -215211 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 571218 33700 88235 693153 507687 42234 21297 571218 499292 53704 -45309 507687 359493 62043 77756 -63 499355 348741 2000 -9311 -45000 -260 386690 0.38187 0.61813 0.00000 1 0 3806581 3806581 8047224 4303948 3743276 307943 213432 94511 754715 467280 287435 7931803 OPERATING LEASE LIABILITY 126818 126818 X PART V, LINE 4: TDSA FOUNDATION, INC'S ENDOWMENT FUND IS ESTABLISHED TO PROVIDE A SECURE FINANCIAL FOUNDATION FOR TORAH DAY SCHOOL OF ATLANTA. CURRENTLY, THERE ARE FUNDS SET UP FOR: SCIENCE/STEM ACTIVITIES, SCHOLARSHIP, AND ENRICHMENT. NO SPENDING WILL OCCUR UNTIL THE TOTAL AMOUNT OF THE ENDOWED FUNDS REACH ONE MILLION DOLLARS. PART X, LINE 2: THE SCHOOL IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 509(A), AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE IRC). ACCORDINGLY, ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE IRC, IS SUBJECT TO FEDERAL INCOME TAX. THE SCHOOL'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE SCHOOL, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS THAT WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2024 AND 2023, AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ALL SOLICITATION MATERIAL INCLUDES APPROPRIATE WORDING SUCH AS "THE TORAH DAY SCHOOL OF ATLANTA ADMITS STUDENTS WITHOUT REGARD TO RACE, RELIGION, COLOR, NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, TUITION ASSISTANCE PROGRAMS AND ATHLETIC AND OTHER SCHOOLADMINISTERED PROGRAMS." 1 SCHOLARSHIPS 253 2405222 0 N/A N/A PART I, LINE 2: FINANCIAL AID AND SCHOLARSHIPS ARE APPLIED DIRECTLY TO THE STUDENT ACCOUNTANTS. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 RABBI MEIR COHEN HEAD OF SCHOOL 111893 0 0 0 51240 0 0 0 28264 0 191397 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ANY FAMILY IS A MEMBER OF TORAH DAY SCHOOL OF ATLANTA UPON PAYMENT OF THEIR ASSESSED TUITION OR BY PAYMENT OF A $100 MEMBERSHIP FEE. MEMBERSHIP REQUIREMENTS WILL BE DETERMINED FORM TIME TO TIME BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE OFFICERS AND TRUSTEES AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE RESPONSIBILITIES AND DUTIES OF THE MEMBERS INCLUDE THE FOLLOWING: 1. ELECT THE BOARD OF TRUSTEES 2. VOTE ON AMENDMENTS TO THE ARTICLES OF INCORPORATION AND TO THE BY-LAWS 3. PARTICIPATE IN AND SUPPORT THE FUNCTIONS OF TORAH DAY SCHOOL OF ATLANTA FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY THE TREASURER AND CHIEF OPERATING OFFICER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY SHALL BE REVIEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF DIRECTORS. IN ADDITION, ANY NEW MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY UPON COMMENCEMENT OF HIS OR HER POSITION AS SUCH MEMBER AND SHALL BE REQUIRED TO SIGN AND DELIVER TO THE SCHOOL A STATEMENT ACKNOWLEDGING AND AGREEING TO THE TERMS OF THIS POLICY. WITH RESPECT TO ANY PROPOSED CONTRACT OR OTHER TRANSACTION BETWEEN THE SCHOOL AND ONE OR MORE MEMBERS, FAMILY MEMBERS, OR RELATED ENTITIES, WHICH IS CONSIDERED BY THE BOARD OF DIRECTORS, THE OFFICERS, OR ANY COMMITTEE OF THE SCHOOL FOR AUTHORIZATION, APPROVAL OR RATIFICATION, THE FOLLOWING RULES SHALL APPLY: FULL DISCLOSURE IN WRITING OF THE RELATIONSHIP OR INTEREST SHALL BE MADE BY THE MEMBER TO THE PRESIDENT OF THE BOARD PRIOR TO DISCUSSION OR ACTION ON SUCH CONTRACT OR TRANSACTION. THE CONTRACT OR TRANSACTION WILL BE CONSIDERED PROPERLY AUTHORIZED, APPROVED OR RATIFIED ONLY IF THERE IS A FAVORABLE VOTE OF A MAJORITY OF THE SCHOOL'S DIRECTORS, OFFICERS OR COMMITTEE MEMBERS PRESENT AND VOTING AT SUCH MEETING AND THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST DOES NOT VOTE UPON NOR USE HIS OR HER PERSONAL INFLUENCE ON, NOR PARTICIPATE IN THE DISCUSSION OR DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. THE MEMBER WHO HAS SUCH A RELATIONSHIP OR INTEREST SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM FOR THE PURPOSE OF VOTING UPON THE CONTRACT OR TRANSACTION AT ANY MEETING. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE, INCLUDING PERSONS INDEPENDENT OF TORAH DAY SCHOOL OF ATLANTA, MANAGES THE HIRING OF ALL OTHER OFFICERS AND/OR KEY EMPLOYEES AND THE COMPENSATION OFFERED TO THAT POSITION. AN INDEPENDENT EMPLOYMENT/RECRUITMENT CONSULTANT WAS AN INTEGRAL PART OF THE PROCESS. A COMPENSATION COMMITTEE, INCLUDING PERSONS INDEPENDENT OF TORAH DAY SCHOOL OF ATLANTA, MANAGES THE HIRING OF THE HEAD OF SCHOOL AND THE COMPENSATION OFFERED TO THAT POSITION. AN INDEPENDENT EMPLOYMENT/RECRUITMENT CONSULTANT WAS AN INTEGRAL PART OF THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FROM THE BUSINESS OFFICE. FORM 990,PART XII, LINE 2C: THE ORGANIZATION MADE NO CHANGES TO ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. TDSA FOUNDATION INC 1985 LAVISTA ROAD NE ATLANTA GA 30329 874820078 INVESTMENT MANAGEMENT GA 501(C)(3) LINE 12A, I TORAH DAY SCHOOL OF ATLANTA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0