2023-11-14T11:45:38-06:00 2022-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2022-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER CHIEF EXECUTIVE OFFICER 9376101555 2023-11-10 1 CATHY GARDNER 999009999 0 TODD R ROBERTS CPA P00197560 9372235247 2023-11-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 17914150 0 X JEWISHDAYTON.ORG X 1910 OH THE JEWISH FEDERATION OF GREATER DAYTON CARES FOR THOSE IN NEED, STRENGTHENS JEWISH LIFE, AND CREATES CONNECTIONS AMONG JEWS - ACTING LOCALLY, IN ISRAEL, AND AROUND THE WORLD. 25 25 73 140 99569 0 3104792 2944726 902103 1145169 3205170 695365 14904 -14338 7226969 4770922 1366117 1185708 0 0 2506676 2366733 0 0 129416 1106251 1290678 4979044 4843119 2247925 -72197 52535888 44685422 5575690 5359773 46960198 39325649 X THE JEWISH FEDERATION OF GREATER DAYTON IS THE CENTRAL ORGANIZATION ESTABLISHED TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY. THE FEDERATION COORDINATES SOCIAL, WELFARE AND CULTURAL PROGRAMS; FOSTERS COOPERATION AMONG JEWISH ORGANIZATIONS; FACILITATES FUND-RAISING ACTIVITIES ON THE LOCAL AND NATIONAL LEVEL; AND STIMULATES PARTICIPATION AND INTEREST IN COMMUNITY-WIDE ACTIVITIES. 0 0 1527165 947737 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 78 MEMBERSHIP UNITS IN 2022, SERVED 102 CHILDREN IN CHILDCARE. 884049 92185 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 149987 99569 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 4,000 COPIES MONTHLY. 330283 5678 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 64778 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING OUTREACH, FINANCIAL AID, AND STUDENT LOANS. 1185708 1185708 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 1580769 1185708 5678 4141970 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 35 0 1 73 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X JOHN DALES 9376101555 525 VERSAILLES DR DAYTON OH 45459 MARY RITA WEISSMAN PRESIDENT 1.00 X X 0 0 0 BEVERLY LOUIS BOARD MEMBER 1.00 X 0 0 0 IRA SEGALEWITZ BOARD MEMBER 1.00 X 0 0 0 DR HEATH GILBERT IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 TEDDY GOLDENBERG VP RESOURCE DEVELOPMENT 1.00 X X 0 0 0 DANIEL SWEENY PRESIDENT ELECT 1.00 X X 0 0 0 MARNI FLAGEL SECRETARY 1.00 X X 0 0 0 NEIL FRIEDMAN TREASURER 1.00 X X 0 0 0 BEN MAZER VP PERSONNEL 1.00 X X 0 0 0 DR STEVE HARLAN BOARD MEMBER 1.00 X 0 0 0 JOE SAKS JFS CHAIR 1.00 X X 0 0 0 DR SAM DORF BOARD MEMBER 1.00 X 0 0 0 JON FREEMAN BOARD MEMBER 1.00 X 0 0 0 MEREDITH MOSS LEVINSON BOARD MEMBER 1.00 X 0 0 0 RABBI NOCHUM MANGEL BOARD MEMBER 1.00 X 0 0 0 MARC KATZ BOARD MEMBER 1.00 X 0 0 0 DR MARTIN JACOBS BOARD MEMBER 1.00 X 0 0 0 HELEN HALCOMB BOARD MEMBER 1.00 X 0 0 0 RENATE FRYDMAN BOARD MEMBER 1.00 X 0 0 0 BONNIE BEAMAN RICE JCRC CHAIR 1.00 X 0 0 0 JOSH ATKIN BOARD MEMBER 1.00 X 0 0 0 RABBI JUDY CHESSIN RABBINICAL REPRESENTATIVE 1.00 X 0 0 0 TODD LEVENTHAL BOARD MEMBER 1.00 X 0 0 0 STEPHEN LEVINSON BOARD MEMBER 1.00 X 0 0 0 JESE SHELL BOARD MEMBER 1.00 X 0 0 0 JOHN DALES CFO 1.00 X 92249 0 25714 CATHY GARDNER CEO 1.00 X 149094 0 17462 241343 0 43176 1 0 1 0 0 1941 16653 16867 361639 2547626 43192 2944726 DAYTON JEWISH COMM CTR 624410 947737 947737 ADVERTISING 513110 99569 99569 PROGRAM FEES 624100 92185 92185 SENIOR SERVICES 624100 5678 5678 1145169 458064 458064 13320738 13083437 237301 237301 237301 18350 16867 59791 -41441 -41441 SHARED EXPENSES, REIMBURSEMENTS, 624100 27103 27103 27103 4770922 1072703 99569 653924 1166739 1166739 18969 18969 284519 71130 146767 66622 1578780 1445434 103466 29880 47813 42645 5060 108 325301 279859 29872 15570 130320 107114 16592 6614 36909 36909 51000 25500 25500 99210 93604 4798 808 15018 10918 4100 160864 123736 32001 5127 94458 65790 28668 47563 42141 4420 1002 25244 22510 1914 820 77726 77726 197483 197483 94124 63158 30966 PROGRAM SUPPLIES 169457 168989 468 EQUIPMENT RENTAL AND MA 104989 104989 MISCELLANEOUS 53465 28552 22440 2473 CLEANING EXPENSES 34759 34759 28409 27951 66 392 4843119 4141970 571733 129416 223088 328274 114745 64627 82751 25862 73450 73450 19329 25849 251317 260398 8492348 3669249 5020582 4823099 46675072 38752110 75554 331753 52535888 44685422 144146 149379 320442 306108 25344 227099 2796615 2347106 2280000 2280000 9143 50081 5575690 5359773 X 27696439 23484103 19263759 15841546 46960198 39325649 52535888 44685422 -72197 -7562352 0 X X 0 1 X 1 0 X 1892106 1973004 2261503 3104792 2944726 12176131 1892106 1973004 2261503 3104792 2944726 12176131 12176131 489662 546311 441587 343820 458064 2279444 36240 32473 72337 14904 27103 183057 14638632 4789085 0.83180 0.82820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44 144 919721 566437 1155009 890443 15869806 20685456 1 1 0 1 X 25003834 566438 -3843885 890443 150488 20685456 22267233 998518 3352619 1450359 164177 25003834 20328114 514595 2555155 989205 141426 22267233 17583470 250619 3636206 1005219 136962 20328114 19322622 395274 -621512 1374090 138824 17583470 0 0 1627051 1627051 6046733 3041120 3005613 614320 457345 156975 204244 170784 33460 4823099 LONG-TERM OPERATING LEASE LIABILITIES 23022 OTHER CURRENT LIABILITIES 6301 CURRENT OPERATING LEASE LIABILITIES 20758 50081 X -2518865 -7562352 272565 -7289787 4770922 0 4770922 5115684 272565 272565 4843119 0 4843119 PART IV, LINE 2B: THE ORGANIZATION HAS CUSTODY OF FUNDS FOR OTHER JEWISH COMMUNITY ORIENTED NOT FOR PROFITS, WHICH ARE MANAGED IN ONE FUND BY A FINANCIAL INSTITUTION. IN ADDITION, THE ORGANIZATION HAS BENEFICIAL INTEREST IN SPLIT INTEREST TRUSTS AND HAS CUSTODY OF THOSE FUNDS. PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE ORGANIZATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE, THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THE EVALUATION, THE ORGANIZATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL, OR A PORTION OF, THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, NO LIABILITY HAS BEEN RECOGNIZED IN THE ACCOMPANYING BALANCE SHEETS FOR UNCERTAIN INCOME TAX POSITIONS. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2022 AND 2021, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2019, 2020, AND 2021 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEE, ELIMINATED ON FORM 990 212,773. FUNDRAISING 59,791. ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEE, ELIMINATED ON FORM 990 212,773. FUNDRAISING 59,791. ROUNDING 1. X 0 PRESIDENT'S DINNER 35217 16867 18350 15599 22537 21655 35217 16867 18350 15599 22537 21655 59791 -41441 1 OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 18927 0 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45406 55000 0 SUPPORT ALLOCATION MIAMI UNIVERSITY HILLEL 11 E WALNUT ST OXFORD OH 45056 310643610 10000 0 SUPPORT ALLOCATION HILLEL CONSORTIUM 525 VERSAILLES DR DAYTON OH 45459 10000 0 SUPPORT ALLOCATION JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY STE 1700 NEW YORK NY 10004 131624240 304373 0 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45409 49932 0 JEWISH RELATED PALM BEACH ORTHODOX SYNAGOGUE 120 N COUNTY RD PALM BEACH FL 33480 13025 0 JEWISH RELATED TEMPLE ISRAEL 130 RIVERSIDE DR DAYTON OH 45405 10184 0 JEWISH RELATED ALZHEIMER'S ASSOCIATION OF MIAMI VALLEY 31 WEST WHIPP ROAD DAYTON OH 45459 6000 0 HUMAN SERVICES BETH ABRAHAM SYNAGOGUE 305 SUGAR CAMP CIRCLE DAYTON OH 45409 18198 0 JEWISH RELATED CHABAD OF GREATER DAYTON 2001 FAR HILLS AVE DAYTON OH 45419 9000 0 JEWISH RELATED KAHAL KADOSH BETH ELOHIM 90 HASELL ST CHARLESTON SC 29401 8050 0 JEWISH RELATED MELISSA'S HOUSE 3000 E MAIN ST COLUMBUS OH 43209 5300 0 HUMAN SERVICES TRANSPORTATION 219 LIVING EXPENSES (RENT AND UTILITIES) 16171 CONSUMABLES (FOOD AND CLOTHING) 1579 MEDICAL BILLS 1000 PART I, LINE 2: THE ORGANIZATION REQUIRES ANNUAL OUTCOME REPORTING BY GRANT RECIPIENTS. JEWISH FEDERATION OF GREATER DAYTON REPORTS GRANTS ON SCHEDULE I TO THE JEWISH FEDERATIONS OF NORTH AMERICA (JFNA), WHICH IS A 501(C)(3) DOMESTIC U.S. CHARITY. IN ADDITION, JFNA, AND ITS BENEFICIARY AGENCIES, UNITED ISRAEL APPEAL (UIA), A SUBSIDIARY OF JFNA, AND THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE (JDC) - BOTH 501(C)(3) ORGANIZATIONS - EACH FILE A SEPARATE FORM 990 AND DETAILED SCHEDULES F. X X X X 0 0 0 0 0 0 0 0 0 CATHY GARDNER CEO 149094 0 0 0 0 0 7509 0 9953 0 166556 0 0 0 PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 3 43192 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: WHEN THE ORGANIZATION RECEIVES NON-CASH CONTRIBUTIONS FOR WHICH IT DOES NOT HAVE THE EXPERTISE TO DISPOSE OF, IT CONTRACTS WITH THIRD PARTIES TO SELL THE ASSETS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED PRIOR TO BEING FILED BY THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, NEW CONFLICT OF INTEREST FORMS ARE DISTRIBUTED, CONCERNS THAT MAY PRESENT A CONFLICT ARE ADDRESSED AT THAT TIME. IN ADDITION, THERE IS A REVIEW OF POTENTIAL CONFLICT WITH EACH ACTION ITEM AND IF THERE IS A CONFLICT, BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON THAT ITEM. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY THE OFFICERS OF THE FEDERATION MEET AND PERFORM A REVIEW. WHEN DELIBERATIONS ARE BEING MADE AS TO SALARY ADJUSTMENTS THE GROUP UTILIZES COMPARABLE DATA FROM UJC FOR OTHER LIKE SIZED FEDERATION EXECUTIVES COMPENSATION PACKAGES TO DETERMINE ANY COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 ANY MEMBER OF THE COMMUNITY CAN REQUEST COPIES. WHEN CHANGES ARE MADE TO GOVERNING DOCUMENTS, THOSE CHANGES ARE PUBLISHED IN THE OBSERVER. PART XII LINE 2 C THE BOARD OF DIRECTORS HAS THE RESPONSIBILITY OF SELECTING THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.