2023-11-15T13:03:29-06:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 202777557 J STREET EDUCATION FUND INC JSTR 2025965207 PO BOX 66073 WASHINGTON DC 20035 JEFF FREEDMAN VP FINANCE & ADMINISTRATION 2025965207 2023-11-15 1 JEFF FREEDMAN 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEREMY BEN-AMI PO BOX 66073 WASHINGTON DC 20035 8001320 0 X WWW.JSTREET.ORG X 2005 NY SEE PART III, LINE 1. 6 6 0 600 0 0 7349119 6947503 597661 1049763 7423 11667 -18827 -7613 7935376 8001320 369920 315000 0 0 3929177 4710582 0 0 1177369 1785547 3509471 6084644 8535053 1850732 -533733 4115738 3510014 514972 442981 3600766 3067033 TO PROVIDE EDUCATION WITH RESPECT TO THE NEED FOR BOLD AMERICAN LEADERSHIP TO HELP ACHIEVE A PEACEFUL, VIABLE AND JUST RESOLUTION TO THE ISRAELI-PALESTINIAN CONFLICT. 0 0 6742086 315000 1049763 PROVIDED EDUCATION WITH RESPECT TO THE NEED FOR BOLD AMERICAN LEADERSHIP TO REACH A PEACEFUL, VIABLE AND JUST RESOLUTION TO THE ISRAELI-PALESTINIAN CONFLICT BY ORGANIZING WITHIN THE LOCAL COMMUNITIES, MOBILIZING RABBINIC LEADERS, EMPOWERING STUDENTS ON UNIVERSITY CAMPUSES, PLANNING EDUCATIONAL TRIPS FOR MEMBERS OF CONGRESS TO THE REGION AND HOSTING AN ANNUAL NATIONAL CONFERENCE. 6742086 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 45 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 CA IL NY X JEFF FREEDMAN 2022048001 PO BOX 66073 WASHINGTON DC 20036 X X ALAN D SOLOMONT CHAIR 3.00 X X 0 0 0 KENNETH BOB TREASURER 3.00 X X 0 0 0 VICTOR A KOVNER DIRECTOR 3.00 X 0 0 0 CAROL WINOGRAD DIRECTOR 3.00 X 0 0 0 MORTON HALPERIN CHAIR EMERITUS 3.00 X 0 0 0 WILLIAM SINGER DIRECTOR 3.00 X 0 0 0 JEREMY BEN-AMI PRESIDENT (SEE SCHEDULE O) 27.00 X 0 0 0 DANIEL YU VP, FIN & ADMIN (SEE SCHEDULE O) 27.00 X 0 0 0 0 0 0 0 0 0 0 0 6947503 60527 6947503 CONF, SUMMIT, MISSION 900099 1049763 1049763 1049763 11667 11667 FOREIGN EXCHANGE LOSS 900099 -7613 -7613 -7613 8001320 1049763 0 4054 315000 315000 382626 186102 143352 53172 3490156 2569262 194607 726287 117636 87016 6029 24591 425481 315135 21235 89111 294683 210708 24372 59603 9949 9949 36844 36844 332348 318206 2892 11250 394916 334344 30243 30329 42698 23544 19154 356456 255267 26705 74484 517854 500005 10412 7437 1690176 1604317 48034 37825 24774 17694 5006 2074 MERCHANT FEES 58914 58914 PAYROLL PREPARATION 20133 20133 RECRUITMENT 14024 14024 GIFTS AND FLOWERS 10385 5486 2607 2292 8535053 6742086 615598 1177369 2099852 1154322 1702683 1885780 245854 424415 67349 19232 0 26265 4115738 3510014 158746 421865 96736 20403 259490 713 514972 442981 X 3336318 2988688 264448 78345 3600766 3067033 4115738 3510014 -533733 0 X 0 1 X 1 0 X 6611637 7292040 6167898 7349119 6947503 34368197 6611637 7292040 6167898 7349119 6947503 34368197 162095 34206102 102 7812 9591 7423 11667 36595 5244 5 -2603 -4569 -7613 -9536 34395256 2043770 0.99450 0.97980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 8535053 8535053 576753 144188 0 0 522474 420934 454232 576753 1974393 2961590 130619 105234 113558 144188 493599 740399 0 DUE TO EFI 713 713 X 8001320 0 8001320 0 8001320 8535053 0 8535053 0 8535053 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2022, JSEF HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 MIDDLE EAST AND NORTH AFRICA 0 3 PROGRAM SERVICES OUTREACH AND EDUCATIONAL TRAVEL 624406 MIDDLE EAST AND NORTH AFRICA 0 3 GRANTS TO RECIPIENTS LOCATED IN REGION 315000 0 6 0 0 0 6 939406 0 939406 MIDDLE EAST AND NORTH AFRICA OUTREACH AND EDUCATION 315000 WIRE 0 1 0 1 0 0 0 0 0 PART I, LINE 2: THE GRANTEE WAS REQUIRED TO SUBMIT MONTHLY DETAIL AND BANK RECONCILIATIONS THAT SHOWED THE EXPENDITURES MADE FROM GRANT MONEY DURING THAT MONTH. PART III ACCOUNTING METHOD: 0 0 0 0 0 0 0 0 0 PART I, LINE 3 J STREET EDUCATION FUND RELIES ON J STREET (AN ORGANIZATION UNRELATED FOR FORM 990 REPORTING PURPOSES), WHICH USES THE FORM 990 OF OTHER ORGANIZATIONS, COMPARABLE DATA, AND APPROVAL BY THE BOARD OR EXECUTIVE COMMITTEE TO SET THE COMPENSATION FOR ITS EMPLOYEES. X 11 60527 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER ON COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE PRESIDENT, THE VP OF FINANCE AND ADMINISTRATION, AND THE AUDIT COMMITTEE OF THE BOARD. A PUBLIC DISCLOSURE COPY WAS SENT TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY ALL BOARD MEMBERS AT A FULL BOARD MEETING. IF A POTENTIAL OR REAL CONFLICT ARISES, IT IS RESOLVED BY NON-INTERESTED BOARD MEMBERS IN THE BEST INTERESTS OF THE ORGANIZATION. UPON BEING HIRED, ALL EMPLOYEES ARE REQUIRED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY INCLUDED IN THE EMPLOYEE'S MANUAL. IN THE EVENT AN EMPLOYEE BELIEVES A CONFLICT OF INTEREST MAY EXIST, THE EMPLOYEE MUST INFORM THE PRESIDENT OF J STREET. THE PRESIDENT WILL DECIDE WHAT STEPS TO TAKE TO EVALUATE THE SITUATION AND TO INVESTIGATE ALTERNATIVES TO ANY TRANSACTION OR ARRANGEMENT THAT APPEARS TO PRESENT A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S COMPENSATION IS DETERMINED BY A J STREET (AN ORGANIZATION UNRELATED FOR FORM 990 REPORTING PURPOSES). J STREET IS A NON-PROFIT ORGANIZATION THAT USES COMPARABLE DATA AND IS APPROVED BY THE BOARD AS PART OF THE OVERALL ANNUAL BUDGET REVIEW. THE MOST RECENT COMPENSATION REVIEW WAS COMPLETED IN MARCH 2021. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE GENERALLY NOT AVAILABLE; INDIVIDUAL REQUESTS ARE CONSIDERED ON THEIR MERITS. FORM 990, PART VII, SECTION A: PAYROLL REPORTING J STREET EDUCATION FUND IS A NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3); J STREET IS A NONPROFIT CORPORATION EXEMPT UNDER IRC SECTION 501(C)(4). THE TWO ORGANIZATIONS DO NOT MEET THE REQUIREMENTS TO BE REPORTED AS "RELATED ORGANIZATIONS" PURSUANT TO FORM 990 REPORTING. J STREET SHARES STAFF AND CERTAIN OTHER EXPENSES WITH THE EDUCATION FUND PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. J STREET SERVES AS THE PAYROLL REPORTING AGENT FOR THE TWO ENTITIES, WITH ALL EMPLOYEES PAID BY J STREET. UNDER THE COST-SHARING AGREEMENT, J STREET EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE EDUCATION FUND, AND THE EDUCATION FUND PROMPTLY REIMBURSES J STREET FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. THE COMPENSATION REPORTED IN FORM 990, PART VII, SECTION A IS ZERO, AS ALL COMPENSATION WAS ISSUED BY THE 501(C)(4). THE PORTION OF OFFICER COMPENSATION REIMBURSED BY THE 501(C)(3) TO THE 501(C)(4) FOR TIME SPENT ON 501(C)(3) ACTIVITY IS AS FOLLOWS: HOURS/WEEK ALLOCATED COMPENSATION & BENEFITS NAME (C)(3)(C)(4) (C)(3)COMP (C)(4)COMP (C)(3)BEN (C)(4)BEN JEREMY BEN-AMI 27 13 239,177 117,803 26,684 13,143 DANIEL YU 27 13 98,022 48,279 18,745 9,232 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 J STREET N 172657 % OF LABOR HOURS J STREET O 4637747 % OF LABOR HOURS J STREET P 404560 % OF LABOR HOURS