Charles E. Smith Jewish Day School
Legal name: Charles E Smith Jewish Day School of Greater Washington Inc
Nonprofit profile at a glance
- EIN
- 520961920
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Rockville, MD, USA
- Phone
- 301.881.1400
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Judaism
Reported finances
- Revenue
- $38,491,840
- Expenses
- $41,597,283
- Assets
- $70,434,659
- Liabilities
- $7,243,570
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
26 people listed
Executive titles in this filing
- ADAM DUCKER (VICE PRESIDENT)
- AYALA NURIELY KIMEL (PAST-PRESIDENT)
- DANIELLE JUDA (VICE PRESIDENT)
- ERIKA TERL (PARENT ASSOC. CO-PRESIDENT)
- JOY DEMAIN (PARENT ASSOC. CO-PRESIDENT)
- STACY MENSH SCHLACTUS (PRESIDENT-ELECT)
Highest reported compensation
- RABBI MITCH MALKUS (CEO/HEAD OF SCHOOL): $457,252 total reported compensation
- ELANIT JAKABOVICS (CFOO): $225,456 total reported compensation
- MATTHEW BELLAS (LOWER SCHOOL PRINCIPAL (UNTIL 12/24)): $217,061 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We deliver an exemplary and inspiring general and Jewish education. To ensure a vibrant Jewish future. The growth of confident, compassionate thinkers who engage the world through Jewish values. CESJDS Mission & Values Mission / What We Do We deliver an exemplary and inspiring general and Jewish education. / What We Do We deliver an exemplary and inspiring general and Jewish education. Purpose / Why. Board Chair Stacy Schlactus appointed a Search Committee of eight people, led by Board Vice President Danielle Juda, composed of board members, parents, and alumni. With the support of a national search firm, DRG Talent, the committee engaged in a multi-phase process that included community input, candidate interviews, and careful evaluation. Per the updates shared with the community throughout the search, the process began in earnest in January of 2025, commencing with a community...
What it reported doing in 2024
Founded in 1965, the charles e. Smith jewish day school (cesjds) is one of the largest and most prestigious k-12 jewish day schools in north america. Creativity and confidence are the cornerstones of our school community, cultivated by our warm, family atmosphere and tradition of academic excellence. Our 843 students flourish with the support of dedicated faculty and the opportunity to work with cutting-edge technologies. At cesjds, we prepare our students for active engagement in the jewish community and leadership in american society. Cesjds is accredited by aimsdc (association of independent md & dc schools).
Operating model
- Revenue model
- Earned-program. 87% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 71% for direct work, and 29% for grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 87
- Accountability: 86
- Sustainability: 38
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.7%; rating input score 92
- Program expense ratio: 84.5%; rating input score 85
- Fundraising efficiency: $6.46 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -8.1%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 1.69; rating input score 56; 56th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 3.9%; rating input score 61; 61st percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 25th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: 1.1% per year; rating input score 100; 14th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site
- Where the money goes: 91.7% of revenue deployed · 84.5% of spending went to programs
- Governance: 19 of 19 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $35.2M in reported program spending
- Leadership: top reported pay $457K · 26 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $2.3M reported
- Consistency: 37 of 37 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 26/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 12/100.
- Review — Sustainability: Total-asset coverage ratio scored 56/100.