To operate a school

501(c)(3) charity; gifts are tax-deductible.
56¢ of each $1 spent went to programs.
$1.8M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $1.2M a year · 5% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
56%
of spending
Worth a look: 56% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.8M
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.2M
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$31.1M
+27% vs prior year
Spent
$29.2M
To programs
56%
Net assets
$10.8M
By yearFY2020–FY2025
Revenue
$31.1M
FY2025▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$14.7M
FY2021$18.4M
FY2022$22.1M
FY2023$22.0M
FY2024$24.5M
FY2025$31.1M
Expenses
$29.2M
FY2025▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$14.5M
FY2021$17.2M
FY2022$20.1M
FY2023$20.6M
FY2024$24.2M
FY2025$29.2M
Net assets
$10.8M
FY2025▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.9M
FY2021$4.1M
FY2022$5.3M
FY2023$6.8M
FY2024$8.9M
FY2025$10.8M

From the FY2025 Form 990 (year ending March 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

56 cents of each dollar spent went to programs.

Program services 56% · $16.5M Management & general 44% · $12.7M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $1.8M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President/CEO
$449,586Pt VII · Sec A
$347,834Pt VII · Sec A
Dms Prog Director
$317,922Pt VII · Sec A
Dean of Education
$280,171Pt VII · Sec A
Dir Clinical Oper
$223,966Pt VII · Sec A
Ch Oper Officer
$197,780Pt VII · Sec A
Treasurer
$6,000Pt VII · Sec A
$0Pt VII · Sec A

Alan Heshel’s $450K as President/CEO is at the 85th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Alan Heshel$449,586$492,661$381,689$240,000$240,000$240,000
Charles R Sansom$347,834$403,917————
Randall Sansom——$352,641$306,038——
Alexander Gelfand$317,922—————
Chanel Hayes$280,171$263,873$243,496$195,692——
Daniel Heshel$223,966$209,558$155,195———
Patricia Kouropova$197,780$216,589$194,348$151,769$135,154$132,461
Ivan Reynoso—$209,558————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Community Based Education & Development executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Operates a nationally accredited healthcare career college in Los Angeles, training students for medical field jobs.

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Provided by the organization

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1 program · $16.5M · in their own filed words · FY2024
01

CBD College has been providing quality education and training to students for over 40 years with thousands of graduates currently working in the medical field. CBD is nationally accredited by the Accrediting Bureau of Health and Education Schools (ABHES) and a Non-Profit Healthcare Career College located in the heart of Los Angeles.

$16.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 53 grants · $12.2M · 2019–2024
Chabad of Pacific Palisades INCCA · FY2024$1,652,000
Chabad Foundation INCCA · FY2024$505,000
Chabad on FairfaxCA · FY2024$424,000
Congregation Ohr MenachemNY · FY2024$200,000
Chabad of Bel AirFY2024$74,000
Chabad of Golden Isles INCFL · FY2024$40,000
Miracle Mile MinyanCA · FY2024$17,500
Cheder MenachemCA · FY2024$10,000
Chabad on FairfaxCA · FY2023$462,000
Miracle Mile MinyanCA · FY2023$230,000
Congregation Ohr MenachemNY · FY2023$150,000
See all 53 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$31.1M
Ln 12
Gifts and grantsLn 1h$20.5M
Fees for servicesLn 2g$10.4M
Investment incomeLn 3$146K
Money outPt IX
$29.2M
Ln 25
Programscol B$16.5M
Managementcol C$12.7M
Owns and owesPt X
$10.8M
net assets · Ln 32
Cash and savingsLn 1–2$5.3M
Total assetsLn 16$13.0M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
11
listed · VII A
PaidVII A7
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$20.5M
Government grantsLn 1e$20.5M
Fees for servicesLn 2g$10.4M
Investment incomeLn 3$146K
Other incomeLn 4–11$38K
Gains on assetsLn 7$0
Total revenueLn 12$31.1M
Assets in detailPt X, end of year
CashLn 1$3.2M
SavingsLn 2$2.1M
Cash and savings togetherLn 1–2$5.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3.9M
Other assetsLn 15$626K
Total assetsLn 16$13.0M
LiabilitiesLn 26$2.2M
Net assetsLn 32$10.8M
OperationsPt I, VI
EmployeesI 5132
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$4.6M$5.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3.9M$3.9M
Total assetsLn 16$12.8M$13.0M
LiabilitiesLn 26$3.9M$2.2M
Net assetsLn 32$8.9M$10.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3.3M$3.3M
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$456K$456K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$14.1M$8.2M$5.8M
Pension plan contributionsLn 8$121K$69K$53K
Other employee benefitsLn 9$207K$105K$102K
Payroll taxesLn 10$875K$494K$381K
Management feesLn 11a$0
Legal feesLn 11b$65K$65K
Accounting feesLn 11c$103K$103K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$571K$571K
Advertising and promotionLn 12$4.1M$4.1M
Office expensesLn 13$60K$60K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$854K$640K$213K
TravelLn 17$251K$188K$63K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1.1M$827K$276K
InsuranceLn 23$180K$135K$45K
Other expenses (24a–d)Ln 24$2.2M$2.2M
All other expensesLn 24e$560K$209K$352K
Total functional expensesLn 25$29.2M$16.5M$12.7M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $31.1M$29.2M$1.9M$10.8M 990 PDF
FY2024 $24.5M$24.2M$310K$8.9M 990 PDF
FY2023 $22.0M$20.6M$1.5M$6.8M 990 PDF
FY2022 $22.1M$20.1M$2.0M$5.3M 990 PDF
FY2021 $18.4M$17.2M$1.2M$4.1M 990 PDF
FY2020 $14.7M$14.5M$258K$2.9M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $31,058,791 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $17,005,159$20,493,518
I-9 Program service revenuePrior year $7,294,032$10,381,296
I-10 Investment incomePrior year $53,419$146,168
I-11 Other revenuePrior year $112,234$37,809
I-12 Total revenuePrior year $24,464,844$31,058,791
I-13 Grants and similar amounts paidPrior year $2,818,785$3,333,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $11,969,348$15,711,956
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $9,366,570$10,111,526
I-18 Total expensesPrior year $24,154,703$29,156,482
I-19 Revenue less expensesPrior year $310,141$1,902,309
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $31,058,791 across 10 lines filed
VIII-1e Government grants$20,493,518
VIII-1h Total contributions, gifts and grants$20,493,518
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,381,296$10,381,296
VIII-3 Investment incomeExcluded from tax $146,168$146,168
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $37,809$37,809
VIII-12 Total revenueRelated to mission $10,419,105 · Excluded from tax $146,168$31,058,791
Part IX · Statement of functional expenses $29,156,482 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $3,333,000$3,333,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $455,586$455,586
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $8,205,205 · Management $5,847,357$14,052,562
IX-8 Pension plan contributionsPrograms $68,638 · Management $52,859$121,497
IX-9 Other employee benefitsPrograms $105,160 · Management $102,225$207,385
IX-10 Payroll taxesPrograms $494,276 · Management $380,650$874,926
IX-11a Management fees$0
IX-11b Legal feesManagement $64,841$64,841
IX-11c Accounting feesManagement $102,812$102,812
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $570,705$570,705
IX-12 Advertising and promotionManagement $4,118,872$4,118,872
IX-13 Office expensesManagement $59,960$59,960
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $640,289 · Management $213,429$853,718
IX-17 TravelPrograms $188,284 · Management $62,761$251,045
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $827,251 · Management $275,750$1,103,001
IX-23 InsurancePrograms $134,929 · Management $44,976$179,905
IX-24 Other expenses (24a–d)Programs $2,246,217$2,246,217
IX-24e All other expensesPrograms $208,734 · Management $351,716$560,450
IX-25 Total functional expensesPrograms $16,451,983 · Management $12,704,499 · Fundraising $0$29,156,482
Part X · Balance sheet $13,010,633 assets, 20 lines filed
Asset lines not itemized here account for $20,060; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $2,075,962$3,152,775
X-2 Savings and temporary cash investmentsStart of year $2,500,000$2,104,527
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $2,737,263$3,189,511
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $3,946,543$3,917,882
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1,493,488$625,878
X-16 Total assetsStart of year $12,773,316$13,010,633
X-17 Accounts payable and accrued expensesStart of year $1,236,847$1,389,572
X-19 Deferred revenueStart of year $1,215,653$265,546
X-25 Other liabilitiesStart of year $1,427,460$559,850
X-26 Total liabilitiesStart of year $3,879,960$2,214,968
X-27 Net assets without donor restrictionsStart of year $8,893,356$10,795,665
X-32 Total net assets or fund balancesStart of year $8,893,356$10,795,665
X-33 Total liabilities and net assetsStart of year $12,773,316$13,010,633
Part XI · Reconciliation of net assets $10,795,665 net assets at year end
XI-1 Total revenue$31,058,791
XI-2 Total expenses$29,156,482
XI-3 Revenue less expenses$1,902,309
XI-4 Net assets at start of year$8,893,356
XI-10 Net assets at end of year$10,795,665

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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