2022-11-10T14:19:00-06:00 2021-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2021-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER CHIEF EXECUTIVE OFFICER 9376101555 2022-11-09 1 CATHY GARDNER 999009999 TODD R ROBERTS CPA P00197560 9372235247 2022-11-08 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 17579304 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. 23 23 71 140 81122 0 1835603 3104792 688009 902103 2707595 3205170 71513 14904 5302720 7226969 3094111 1366117 0 0 2316896 2506676 0 0 113452 938264 1106251 6349271 4979044 -1046551 2247925 48084163 52535888 5542273 5575690 42541890 46960198 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 1478076 809772 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 64 MEMBERSHIP UNITS IN 2021, SERVED 115 CHILDREN IN CHILDCARE. 893607 7614 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 147355 81122 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 3,750 COPIES MONTHLY. 334616 3595 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 57210 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING OUTREACH, FINANCIAL AID, AND STUDENT LOANS. 1366117 1366117 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 1757943 1366117 3595 4276981 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 31 0 1 71 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 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 ELECT/VP PERSONN 1.00 X X 0 0 0 BRUCE FELDMAN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 BEVERLY LOUIS JCC CHAIR/SECRETARY 1.00 X X 0 0 0 IRA SEGALEWITZ BOARD MEMBER 1.00 X 0 0 0 DRMICHELE DRITZ BOARD MEMBER 1.00 X 0 0 0 DR HEATH GILBERT PRESIDENT 1.00 X X 0 0 0 AMY BLOOM BOARD MEMBER 1.00 X 0 0 0 TEDDY GOLDENBERG BOARD MEMBER 1.00 X 0 0 0 KATHRYN POLK BOARD MEMBER 1.00 X 0 0 0 DANIEL SWEENY VP RESOURCE DEVELOPMENT 1.00 X X 0 0 0 MARNI FLAGEL BOARD MEMBER 1.00 X 0 0 0 NEIL FRIEDMAN TREASURER 1.00 X X 0 0 0 BEN MAZER BOARD MEMBER 1.00 X 0 0 0 DR STEVE HARLAN BOARD MEMBER 1.00 X 0 0 0 JOE SAKS BOARD MEMBER 1.00 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 RABBINIC REPRESENTATIVE 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 CATHY GARDNER CHIEF EXECUTIVE OFFICER 40.00 X 145938 0 16489 JOHN DALES CHIEF FINANCIAL OFFICER 40.00 X 86593 0 23649 232531 0 40138 1 0 1 0 0 848 14888 974912 2114144 66646 3104792 DAYTON JEWISH COMM CTR 624410 809772 809772 ADVERTISING 511110 81122 81122 PROGRAM FEES 624100 7614 7614 SENIOR SERVICES 624100 3595 3595 902103 343820 343820 13213685 10352335 2861350 2861350 2861350 SHARED EXPENSES, REIMBURSEMENTS, 624100 14904 14904 14904 7226969 835885 81122 3205170 1337523 1337523 28594 28594 272669 68167 139531 64971 1694216 1546378 128204 19634 57498 51903 5595 346609 304484 34696 7429 135684 114196 15650 5838 47468 47468 1582 791 791 57700 28850 28850 78336 53079 23257 2000 7102 4102 3000 165841 120278 34083 11480 81582 54835 26747 30078 25209 4515 354 3384 1753 1477 154 45925 45925 199758 199758 80280 56244 24036 PROGRAM SUPPLIES 118645 118645 EQUIPMENT RENTAL AND MA 97204 97204 MISCELLANEOUS 53248 26870 24786 1592 CLEANING EXPENSES 20262 20262 17856 17856 4979044 4276981 588611 113452 252098 223088 81662 114745 94471 82751 73450 73450 22065 19329 216309 251317 8492348 3471766 5204772 5020582 42063782 46675072 75554 75554 48084163 52535888 414343 144146 317887 320442 28608 25344 2269976 2796615 2500000 2280000 11459 9143 5542273 5575690 X 25434381 27696439 17107509 19263759 42541890 46960198 48084163 52535888 X 2247925 2538141 -367758 X X 0 1 X 1 0 X 2496480 1892106 1973004 2261503 3104792 11727885 2496480 1892106 1973004 2261503 3104792 11727885 11727885 411636 489662 546311 441587 343820 2233016 44167 36240 32473 72337 14904 200121 14161022 4596754 0.82820 0.82290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44 140 162692 998518 1277843 1450359 19014243 25003834 1 1 0 1 X 22267233 998518 3352619 1450359 164177 25003834 20328114 514595 2555155 989205 141426 22267233 17583470 250619 3636206 1005219 136962 20328114 19322622 395274 -621512 1374090 138824 17583470 14752364 4167372 2014053 1474630 136537 19322622 0 0 1627051 1627051 6046733 2886357 3160376 614320 429222 185098 204244 156187 48057 5020582 OTHER CURRENT LIABILITIES 9143 9143 X 9577404 2538141 238195 2776336 6801068 425901 425901 7226969 5217239 238195 238195 4979044 0 4979044 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, 2021 AND 2020, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2018, 2019, AND 2020 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 990 238,195. PART XI, LINE 4B - OTHER ADJUSTMENTS: PPP FORGIVENESS ROUND 1 (FORGIVEN IN 2021) 425,900. ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEE, ELIMINATED ON FORM 990 238,195. 1 OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 16500 0 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45406 75000 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 320042 0 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45409 29024 0 JEWISH RELATED PALM BEACH ORTHODOX SYNAGOGUE 120 N COUNTY RD PALM BEACH FL 33480 14265 0 JEWISH RELATED TEMPLE BETH DAVID 7657 HOOD RD PALM BEACH GARDENS FL 33418 5187 0 JEWISH RELATED TEMPLE BETH OR 5275 MARSHALL RD DAYTON OH 45429 50600 0 JEWISH RELATED TEMPLE ISRAEL 130 RIVERSIDE DR DAYTON OH 45405 11536 0 JEWISH RELATED JEWISH CEMETERIES OF GREATER DAYTON 525 VERSAILLES DR DAYTON OH 45459 143200 0 JEWISH RELATED ALZHEIMER'S ASSOCIATION OF MIAMI VALLEY 31 WEST WHIPP ROAD DAYTON OH 45459 9850 0 HUMAN SERVICES AMERICAN FRIENDS OF MAGEN DAVID ADOM 20 W 36TH STREET STE 1100 NEW YORK NY 10018 28792 0 JEWISH RELATED BETH ABRAHAM SYNAGOGUE 305 SUGAR CAMP CIRCLE DAYTON OH 45409 14542 0 JEWISH RELATED CHABAD OF GREATER DAYTON 2001 FAR HILLS AVE DAYTON OH 45419 59100 0 JEWISH RELATED JEWISH FEDERATION OF PALM BEACH 1 HARVARD CIR 100 WEST PALM BEACH FL 33409 6000 0 JEWISH RELATED REDWOOD EMPIRE FOOD BANK 3990 BRICKWAY BLVD SANTA ROSA CA 95403 7500 0 HUMAN SERVICES TRANSPORTATION 1127 LIVING EXPENSES (RENT AND UTILITIES) 22432 CONSUMABLES (FOOD AND CLOTHING) 4785 MEDICAL BILLS 250 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 CHIEF EXECUTIVE OFFICER 145938 0 0 0 0 0 7387 0 9102 0 162427 0 0 0 PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 3 66646 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. FORM 990, PART XI, LINE 9: DEFINED BENEFIT PLAN ADJUSTMENT 58,142. PPP FORGIVENESS (NOT FORGIVEN IN 2020, REPORTED AS INCOME ON 2021 990) -425,900. 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.