2022-11-14T16:50:29-06:00 2021-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2021-01-01 202777557 J STREET EDUCATION FUND INC JSTR 2025965207 PO BOX 66073 WASHINGTON DC 20035 JEREMY BEN-AMI PRESIDENT 2025965207 2022-11-14 1 JEREMY BEN-AMI 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JEREMY BEN-AMI PO BOX 66073 WASHINGTON DC 20035 7970470 0 X WWW.JSTREET.ORG X 2005 NY SEE PART III, LINE 1. 5 5 0 3400 0 0 6167898 7349119 0 597661 9591 7423 -15853 -18827 6161636 7935376 241595 369920 0 0 3673298 3929177 0 0 892658 1503788 1785547 5418681 6084644 742955 1850732 3031080 4115738 1281046 514972 1750034 3600766 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 4682223 369920 597661 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. 4682223 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 32 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 CA IL MA NY X DANIEL YU 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 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 276114 669500 6403505 298830 7349119 CONF, SUMMIT, MISSION 900099 597661 597661 597661 7423 7423 20836 276114 35094 -14258 -14258 FOREIGN EXCHANGE LOSS 900099 -4569 -4569 -4569 7935376 597661 0 -11404 369920 369920 345152 168678 128280 48194 2926195 2201797 171516 552882 81727 61811 4130 15786 315292 239931 11648 63713 260811 191934 22053 46824 68796 68796 26419 26419 63535 63535 4970 4970 99694 74277 8638 16779 43798 31901 3813 8084 329478 239981 28686 60811 178850 163244 1789 13817 727045 719467 7578 23401 17045 2037 4319 OSF - IRAN DIPLOMACY 77269 77269 STAFF DEVELOPMENT 48011 34970 4180 8861 MERCHANT FEES 42926 42926 IRAN ACT - SEC VOICES 17217 17217 34138 4276 27778 2084 6084644 4682223 509763 892658 2027623 2099852 610010 1702683 344033 245854 49158 67349 256 0 3031080 4115738 198344 158746 52700 96736 669500 0 360502 259490 1281046 514972 X 1615383 3336318 134651 264448 1750034 3600766 3031080 4115738 1850732 0 X 0 1 X 1 0 X 5993237 6611637 7292040 6167898 7349119 33413931 5993237 6611637 7292040 6167898 7349119 33413931 653777 32760154 73 102 7812 9591 7423 25001 20 5244 5 -2603 -4569 -1903 33437029 3172876 0.97980 0.96660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 6084644 6084644 454232 113558 0 0 511955 522474 420934 454232 1909595 2864393 127989 130619 105234 113558 477400 716100 0 DUE TO J STREET 259490 259490 X 7970470 35094 35094 7935376 0 7935376 6119738 35094 35094 6084644 0 6084644 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2021, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 35,094. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8C. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED AS EXPENSE ON THE 35,094. FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 8C. 1 MIDDLE EAST AND NORTH AFRICA 1 3 PROGRAM SERVICES OUTREACH AND EDUCATIONAL TRAVEL 262095 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 369920 1 3 0 0 1 3 632015 0 632015 MIDDLE EAST AND NORTH AFRICA OUTREACH AND EDUCATION 364920 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: CHICAGO EVENT 119467 104967 14500 188 17584 5000 2275 DC EVENT 51029 51029 2500 686 3 126454 120118 6336 3136 557 2500 668 296950 276114 20836 3324 18141 10000 3629 35094 -14258 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 COMPENSATION COMMITTEE TO SET THE COMPENSATION FOR ITS EMPLOYEES. X 14 298830 FMV 0 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 CHIEF FINANCIAL OFFICER, 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 2019. 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 13 223,117 109,894 17,851 8,792 DANIEL YU 27 13 88,029 43,358 16,154 7,956