2023-05-09T11:15:50-05:00 2022-06-30 521394567 KATZ & ASSOCIATES PA 1777 REISTERSTOWN ROAD BALTIMORE MD 21208 990 2021-07-01 521837996 BETH TFILOH FOUNDATION INC BETH 4104861900 3300 OLD COURT ROAD BALTIMORE MD 21208 AVI BENUS TREASURER 4104861900 2023-05-08 1 AVI BENUS 999009999 CAROL L PURVIS P00230077 4106022266 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z 3300 OLD COURT ROAD BALTIMORE MD 21208 26553435 0 X WWW.BETHTFILOH.COM X 1993 MD TO SUPPORT THE BETH TFILOH DAHAN COMMUNITY SCHOOL, THE BETH TFILOH CONGREGATION OF BALTIMORE CITY, INC., AND THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE. 8 8 0 0 0 0 149097 25272669 0 0 517791 1280766 0 0 666888 26553435 1083018 1276890 0 0 0 0 0 0 0 2460 3619 1085478 1280509 -418590 25272926 25530636 44277706 6026 13026 25524610 44264680 TO SUPPORT THE BETH TFILOH DAHAN COMMUNITY SCHOOL, BETH TFILOH CONGREGATION OF BALTIMORE CITY, INC. AND THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE. 0 0 1215557 1215557 GRANTS AND SUPPORTING SERVICES TO BENEFIT BETH TFILOH DAHAN COMMUNITY SCHOOL AND BETH TFILOH CONGREGATION OF BALTIMORE CITY, INC. 61333 61333 FEES PAID TO THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. FOR ADMINISTRATIVE SUPPORT PROVIDED TO THE BETH TFILOH FOUNDATION, INC. 1276890 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X LARRY BRENNER BETH TFILOH 4104132339 3300 OLD COURT ROAD BALTIMORE MD 21208 BECKY BRENNER PRESIDENT 1.00 1.00 X X 0 0 0 NEIL SWEREN VICE PRESIDENT 1.00 1.00 X X 0 0 0 AARON LEVINOFF SECRETARY 1.50 1.50 X X 0 0 0 AVI BENUS TREASURER 1.00 1.00 X X 0 0 0 MICHAEL FRIEDMAN ASSISTANT SECRETARY 1.00 40.00 X X 0 253852 12123 BETH GOLDSMITH DIRECTOR 1.00 1.00 X 0 0 0 DODI SAMUEL DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL BRESLER DIRECTOR 1.00 1.00 X 0 0 0 MARC B TERRILL DIRECTOR 1.00 40.00 X 0 841681 45897 0 1095533 58020 0 1 1 0 0 25272669 25272669 742618 742618 538148 0 538148 538148 538148 26553435 0 0 1280766 1276890 1276890 2950 2950 669 669 1280509 1276890 3619 0 126491 246485 542070 4293666 181 112 24861894 39737443 25530636 44277706 26 26 6000 13000 6026 13026 X 15834652 32769156 9689958 11495524 25524610 44264680 25530636 44277706 25272926 -6532856 0 X X 0 1 X 1 0 X X 3 THE ASSOCJEWISH COMMUNITY FED BALTIMORE 520607957 10 1 61333 0 BETH TFILOH DAHAN COMMUNITY SCHOOL 462038975 2 1 700750 0 BETH TFILOH CONGREGATION OF BALTIMORE CITY 520592126 1 1 514807 0 3 1276890 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16018471 17679881 -3502899 1014915 29180538 12742287 54858 3968519 747193 16018471 13025044 72532 422050 777339 12742287 13380275 66066 288837 710134 13025044 12972781 108319 1017373 718198 13380275 0.54130 0.34380 0.11490 0 0 0 JEWISH COMMUNITY INVESTMENT FUND 39722443 F STATE OF ISRAEL BONDS 15000 C 39737443 X PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE UNDER ASC 740. THIS FRAMEWORK "ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES" CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S INCOME TAX RETURNS. THE ORGANIZATION IS A NOT-FOR-PROFIT RELIGIOUS ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FILING INCOME TAX RETURNS, EXCEPT FOR THE BETH TFILOH FOUNDATION, INC. AND THE THE HARON DAHAN ENDOWMENT FUND FOR BETH TFILOH, INC., WHICH ARE REQUIRED TO FILE FORM 990. THE ORGANIZATION'S BOOKS AND RECORDS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. AN AUDIT MAY INCLUDE A REVIEW OF TAX POSITIONS TAKEN REGARDING UNRELATED BUSINESS INCOME, ALTERNATIVE INVESTMENTS AND THE VERY NATURE OF ITS EXEMPT STATUS. BASED UPON CURRENT FACTS AND CIRCUMSTANCES, THE ORGANIZATION HAS NOT ACCRUED ANY PROVISION FOR TAXES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY THE IRS OR STATE TAXING AUTHORITIES FOR YEARS PRIOR TO 2019. SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUNDS ARE INVESTMENTS USED TO FUND SPECIFIC NEEDS OF THE BETH TFILOH DAHAN COMMUNITY SCHOOL, INC. AND THE BETH CONGREGATION OF BALTIMORE CITY, INC. TO HELP FURTHER THEIR EXEMPT PURPOSE. 1 BETH TFILOH DAHAN COMMUNITY SCHOOL 3300 OLD COURT ROAD BALTIMORE MD 21208 462038975 501(C)(3) 700750 0 OPERATING SUPPORT BETH TFILOH CONGREGATION OF BALTIMORE CITY INC 3300 OLD COURT ROAD BALTIMORE MD 21208 520592126 501(C)(3) 514807 0 OPERATING SUPPORT THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE 101 WEST MT ROYAL AVENUE BALTIMORE MD 21201 520607957 501(C)(3) 61333 0 FEES FOR ADMINISTRATIVE SUPPORT PART 1, LINE 2 GRANT SUGGESTIONS ARE REVIEWED FOR COMPLIANCE WITH IRS REGULATIONS TO DETERMINE IF THE DISTRIBUTION IS PERMISSIBLE. 0 1 0 0 0 0 0 0 0 MARC B TERRILL DIRECTOR 0 727510 0 75000 0 39171 0 11529 0 34368 0 887578 0 0 MICHAEL FRIEDMAN ASSISTANT SECRETARY 0 253852 0 0 0 0 0 10045 0 2078 0 265975 0 0 PART I LINE 4B: MARC B. TERRILL PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. THERE WERE NO AMOUNTS VESTED OR RECEIVED FROM THE PLAN DURING THE TAX YEAR. MARC TERRILL HAS A CONTRACT EXECUTED ON JULY 1, 2020. THE TERMS AND CONDITIONS OF THE DEFERRED COMPENSATION PLAN ARE OUTLINED IN THE CONTRACT WITH THE ASSOCIATED. PART II, COLUMN A THE DIRECTORS OF THE BETH TFILOH FOUNDATION, INC. RECEIVE NO COMPENSATION FOR THEIR SERVICES. HOWEVER, ONE CURRENT DIRECTOR AND ONE FORMER DIRECTOR ARE EMPLOYED BY THE SUPPORTED ENTITY THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. (THE ASSOCIATED). ALL OF THE COMPENSATION AND BENEFITS LISTED ARE PAID BY THE ASSOCIATED, NONE OF IT IS ATTRIBUTED TO THEIR SERVICE AS A DIRECTOR AND/OR OFFICER OF THE FOUNDATION. X 11 250597 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 CLASS OF MEMBERS: THE MEMBERS OF THE CORPORATION SHALL BE DIVIDED INTO THREE CLASSES; THE ASSOCIATED MEMBER, THE SCHOOL MEMBER AND THE CONGREGATION MEMBER. THE ASSOCIATED MEMBER SHALL BE THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. THE SCHOOL MEMBER SHALL BE THE BETH TFILOH DAHAN COMMUNITY SCHOOL, INC. (THE "SCHOOL"). THE CONGREGATION MEMBER SHALL BE BETH TFILOH CONGREGATION OF BALTIMORE CITY, INC. (THE "CONGREGATION"). FORM 990, PART VI, SECTION A, LINE 7A DESIGNATION OF REPRESENTATIVE BY MEMBERS: THE MEMBERS MAY FROM TIME TO TIME DESIGNATE A REPRESENTATIVE, AND ALTERNATES, TO EXERCISE THEIR VOTES, EXECUTE PROXIES ON THEIR BEHALF, AND IN ALL OTHER RESPECTS ACT ON THEIR BEHALF AS A MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND SUPPORTING SCHEDULES ARE DISTRIBUTED TO THE OFFICERS AND DIRECTORS UPON COMPLETION FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE SUPPORTED ORGANIZATION MONITORS AND ENFORCES COMPLIANCE OF THE CONFLICT OF INTEREST POLICY BY REGULARLY REVIEWING THE BOARD OF DIRECTORS, ITS ACTIONS, AND THE INVESTMENT OF ASSETS TO ENSURE THAT IT COMPLIES WITH THE CONFLICT OF INTEREST POLICY. 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. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. SCHEDULE B - FOOTNOTE CONTRIBUTIONS TO THE FOUNDATION INCLUDE MANY LONG TERM PLEDGES. PAYMENTS ON THESE PLEDGES ARE OFTEN MADE IN A COMBINATION OF CASH AND SECURITIES, NOT DETERMINED AT THE COMMITMENT DATE OF THE PLEDGE. WE REPORT THE SCHEDULE OF CONTRIBUTORS ON THE CASH BASIS OF ACCOUNTING IN ORDER TO SEGREGATE THE CONTRIBUTION BY CASH OR SECURITIES, AS REQUIRED ON SCHEDULE B. THE BOOKS AND RECORDS OF THE FOUNDATION AS REPORTED ON FORM 990 ARE ON THE ACCRUAL BASIS OF ACCOUNTING. THE ASSOCIATEDJEWISH COMMUNITY FEDERATION OF BALTIMORE INC 101 W MOUNT ROYAL AVENUE BALTIMORE MD 21201 FUNDRAISING MD 501(C)(3) LINE 10 N/A 0 BETH TFILOH DAHAN COMMUNITY SCHOOL INC 3300 OLD COURT ROAD BALTIMORE MD 21208 SCHOOL MD 501(C)(3) LINE 2 N/A 0 BETH TFILOH CONGREGATION OF BALTIMORE CITY INC 3300 OLD COURT ROAD BALTIMORE MD 21208 SYNAGOGUE MD 501(C)(3) LINE 1 N/A 0 BETH JACOB OHR KNESSETH ISRAEL ANSHE-SPHARD CONGREGATION INC 3300 OLD COURT ROAD BALTIMORE MD 21208 SYNAGOGUE MD 501(C)(3) LINE 1 N/A 0 HARON DAHAN ENDOWMENT FUND FOR BETH TFILOH INC 3300 OLD COURT ROAD BALTIMORE MD 21208 SUPPORTING ORGANIZATION MD 501(C)(3) LINE 12A, I N/A 0 THE BETH YEDUDA-ANSHE KURLAND-KNESSETH ISRAEL KOLK-WOLYN NUSACH HEBREW CONG 3300 OLD COURT ROAD BALTIMORE MD 21208 SYNAGOGUE MD 501(C)(3) LINE 1 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 BETH TFILOH DAHAN COMMUNITY SCHOOL INC B 700750 FMV BETH TFILOH CONGREGATION OF BALTIMORE CITY INC B 514807 FMV THE ASSOCIATEDJEWISH COMMUNITY FEDERATION OF BALTIMORE INC M 61333 FMV BETH TFILOH CONGREGATION OF BALTIMORE CITY INC C 16579296 FMV BETH TFILOH DAHAN COMMUNITY SCHOOL INC C 2272465 FMV