2022-11-11T09:29:29-06:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2021-01-01 344428259 JEWISH FEDERATION OF GREATER TOLEDO JEWI 4198854461 6465 SYLVANIA AVE SYLVANIA OH 43560 STEPHEN ROTHSCHILD CHIEF EXECUTIVE OFFICER 4198854461 2022-11-10 1 STEPHEN ROTHSCHILD 999009999 SARAH HINTZ P00492291 3037795710 2022-11-10 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z STEPHEN ROTHSCHILD 6465 SYLVANIA AVE SYLVANIA OH 43560 7141372 0 X WWW.JEWISHTOLEDO.ORG X 1904 OH PROVIDE PROGRAMS & SERVICES IN THE JEWISH COMMUNITY OF TOLEDO & SURROUNDING AREAS. 17 17 46 30 12511 0 3381631 3477878 286127 596859 419957 1907161 32569 31875 4120284 6013773 650716 2001988 0 0 1015161 2220238 0 0 1308456 690927 1167614 2356804 5389840 1763480 623933 59758686 65082362 19577865 24763074 40180821 40319288 X TO SUPPORT AND ENHANCE THE HEALTH, WELFARE, EDUCATION, SPIRITUAL LIFE, UNITY AND CONTINUITY IN THE JEWISH COMMUNITY OF TOLEDO AND SURROUNDING AREAS THROUGH SERVICES AND PROGRAMS. 0 0 2209661 2001988 436622 DEPARTMENT OF JEWISH PROGRAMS:PROVIDES JEWISH PROGRAMS, EVENTS AND OPPORTUNITIES FOR JEWISH COMMUNITY OF TOLEDO FROM PJ LIBRARY TO NEXT GENERATION. SEEKS TO ENGAGE JEWISH FAMILIES TO ENHANCE THEIR JEWISH LIFE AND VALUES THROUGH OVERNIGHT CAMP, MUSIC, ART, FOOD AND HOLIDAY TRADITIONS. THE LOCAL COMMUNITY CONDUCTS AN ANNUAL FUNDRAISING CAMPAIGN ALONG WITH LONGTERM RESOURCE DEVELOPMENT THROUGH ITS FOUNDATION (TOLEDO JEWISH COMMUNITY FOUNDATION) IN ORDER TO CARRY OUT THESE NEEDS. 335732 0 103471 JEWISH EDUCATION - GAN YELADIM PRESCHOOL:A HEBREW PRESCHOOL FROM 2 TO 5 YEARS ATTENDED BY MULTIPLE STUDENTS EACH YEAR. THE PRESCHOOL PROVIDES AN INTERACTIVE LEARNING ENVIRONMENT RICH IN EDUCATIONAL MATERIALS, REWARDING EXPERIENCES AND MEANINGFUL COMMUNICATION. 476214 0 0 JEWISH SENIOR, FAMILY & SOCIAL SERVICES:THROUGH A COMPREHENSIVE RANGE OF SERVICES, JS&FSS HELPS SENIORS REMAIN INDEPENDENT AND CONNECTED TO THE COMMUNITY, REDUCES HUNGER, AND EMPOWERS CHILDREN TO THRIVE. JS&FSS SERVES PEOPLE IN NEED, INCLUSIVE OF ALL AGES, RACE, RELIGION, ETHNICITY, GENDER, SEXUAL ORIENTATION, AND ABILITY. EACH YEAR JS&FSS SUPPORTS THE EMOTIONAL AND PHYSICAL WELL BEING OF FAMILIES, CHILDREN AND SENIORS IN THE GREATER TOLEDO AREA. 242771 0 76130 CEMETERY & PERPETUAL CARE - THE TOLEDO JEWISH COMMUNITY CEMETERY ASSOCIATION OPERATES TWO CEMETERIES. ONE CEMETERY IS LOCATED AT EAGLE POINT IN ROSSFORD, OHIO AND THE OTHER CEMETERY IS LOCATED AT BETH SHALOM CEMETERY IN OREGON, OHIO. 242771 0 76130 3264378 1 1 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 14 0 1 46 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 OH X TINA STIEBEN 4198854461 6465 SYLVANIA AVE SYLVANIA OH 43560 STEPHEN ROTHSCHILD CHIEF EXECUTIVE OFFICER 40.00 3.00 X 168848 0 43946 ARLEEN LEVINE TJCF DIRECTOR 40.00 1.00 X 152315 0 10667 TINA STIEBEN CHIEF FINANCIAL OFFICER 40.00 2.00 X 102621 0 19366 LAURIE GROSS PRESIDENT 5.00 2.00 X X 0 0 0 MARK GREENBLATT VICE PRESIDENT 5.00 2.00 X X 0 0 0 CHAD KRIPKE TREASURER 5.00 2.00 X X 0 0 0 TAMARA GREEN SECRETARY 5.00 2.00 X X 0 0 0 JOEL BEREN LIFETIME HONOREE 5.00 1.00 X 0 0 0 DAVID BERLAND TRUSTEE 5.00 0.00 X 0 0 0 KEN BROCHIN JEWISH SENIOR SERVICE PRESIDENT 5.00 3.00 X 0 0 0 ADAM GOLDBERG TRUSTEE 5.00 0.00 X 0 0 0 RICHARD GREENBLATT LIFETIME HONOREE 5.00 1.00 X 0 0 0 SUE ANN HOCHBERG TRUSTEE 5.00 0.00 X 0 0 0 STEVE NATHANSON LIFETIME HONOREE 5.00 1.00 X 0 0 0 JULIE ROMANOFF TRUSTEE 5.00 0.00 X 0 0 0 RICHARD RUSGO IMMEDIATE PAST PRESIDENT 5.00 2.00 X 0 0 0 LAUREN SACHS TRUSTEE 5.00 0.00 X 0 0 0 DAN STEINBERG TJCF CHAIRMAN 5.00 2.00 X 0 0 0 KATE THEISE TRUSTEE 5.00 0.00 X 0 0 0 423784 0 73979 3 0 1 0 0 515 657467 158630 2661266 1165482 3477878 MANAGEMENT FEES 541610 404247 404247 TUITION 611710 103971 103971 CEMETERY SERVICES 541610 76130 76130 ADVERTISING 541800 6511 6511 ADMINISTRATIVE FEES 541200 6000 6000 596859 969208 969208 2065552 1107510 20089 958042 -20089 937953 937953 OTHER INCOME 531390 31875 31875 31875 6013773 616223 12511 1907161 1885005 1885005 116983 116983 497828 109523 154326 233979 1274254 280336 395019 598899 123916 27261 38414 58241 190953 42009 59196 89748 133287 97787 9776 25724 21608 12180 2640 6788 30583 17239 3736 9608 402231 226734 49136 126361 75161 42368 9181 23612 11072 7927 2007 1138 64735 42671 12540 9524 221367 121334 50983 49050 8756 8564 122 70 25726 12863 12863 30271 14988 15283 13510 2891 1347 9272 PROGRAM EXPENSE 143163 143163 DUES AND SUBSCRIPTIONS 80087 35241 291 44555 SERVICE CHARGES 13436 5912 49 7475 RECRUITING 9839 4329 37 5473 16069 7070 60 8939 5389840 3264378 817006 1308456 3683363 630553 12832 89881 28437 68189 81848 80925 550286 347160 172812 203126 50924523 58988190 4854871 5021498 59758686 65082362 20889 43358 5500 279041 36563 19277935 24677653 19577865 24763074 X 18391972 35297790 21788849 5021498 40180821 40319288 59758686 65082362 X 623933 2045222 -2797043 266355 X X 0 1 X 1 0 X 2048420 4793618 6400490 3381631 3477878 20102037 2048420 4793618 6400490 3381631 3477878 20102037 3999911 16102126 937328 637919 713285 390879 969208 3648619 9783 9783 507475 340355 29569 31875 909274 24669713 1717082 0.65270 0.77340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60 379007 1020924 7179253 1 1 25395024 473535 2624201 1450758 27042002 2127134 343764 32849 2438049 2140422 118 52001 65407 2127134 2623732 53049 100241 162250 2140422 2472502 5539 173140 27449 2623732 1.00000 0.00000 0.00000 0 0 36611 36611 72846 69707 3139 97238 56797 40441 304479 215291 89188 39112 5365 33747 203126 CASH SURRENDER VALUE OF LIFE INSURANCE 1499502 BENEFICIAL INTEREST IN PERPETUAL TRUST 3521996 5021498 TRUST PAYABLE TO OTHERS 2639444 INVESTMENTS HELD FOR ASSOCIATE AND AFFILIATED ORGANIZATION 15594052 FUND HELD FOR AGENCIES 6444157 24677653 X 7229798 2045222 551369 2596591 4633207 402232 978334 1380566 6013773 4340942 321918 321918 4019024 402232 968584 1370816 5389840 PART X, LINE 2: THE ORGANIZATION DETEREMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF LIFE INSURANCE 53,109. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 213,246. UJC HOLDINGS REVENUE 274,711. GALLON TRUST REVENUE 10,303. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATING ENTRIES 978,334. PART XII, LINE 2D - OTHER ADJUSTMENTS: UJC EXPENSES 321,918. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATING ENTRIES 968,584. PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO MEET THE CURRENT AND LONG-TERM NEEDS OF THE LOCAL AND WORLDWIDE JEWISH COMMUNITIES, IN ADDITION TO OTHER CHARITBALE ORGANIZATIONS, THROUGH THE CAREFUL AND INFORMED PROVISIONS OF GRANTS FROM THE UNRESTRICTED FUND AND THE DONOR ADVISED FUNDS. PART V, LINE 1A: THERE IS A $22,956,975 DIFFERENCE BETWEEN LAST YEAR'S ENDING ENDOWMENT FUND BALANCE AND THIS YEAR'S BEGINNING ENDOWMENT FUND BALANCE. THE DIFFERENCE IS DUE TO "VARIANCE POWER" WHICH IS UNIQUE TO COMMUNITY FOUNDATIONS. THE PREDECESSOR AUDITOR ONLY CONSIDERED CERTAIN BOARD DESIGNATED FUNDS TO BE ENDOWMENT, WHEN IN FACT ALL FUNDS IN WHICH THEY HAVE VARIANCE POWER ARE BOARD DESIGNATED ENDOWED FUNDS. 1 CHABAD HOUSE 2728 KING ROAD TOLEDO OH 43617 341585242 501(C)(3) 80387 0 N/A N/A GENERAL OPERATING SUPPORT CONGREGATION B'NAI ISREAL 5414 SYLVANIA AVENUE SYLVANIA OH 43560 344437103 501(C)(3) 46827 0 N/A N/A GENERAL OPERATING SUPPORT CONGREGATION ETZ CHAYIM 3853 WOODLEY ROAD TOLEDO OH 43560 344440050 501(C)(3) 97934 0 N/A N/A GENERAL OPERATING SUPPORT JEWISH FEDERATIONS OF NORTH AMERICA 111 EIGTH AVE NEW YORK NY 10011 131624240 501(C)(3) 134072 0 N/A N/A GENERAL OPERATING SUPPORT FIDELITY CHARITABLE FIDELITY CHARITABLE 200 BOSTON MA 02210 110303001 501(C)(3) 524401 0 N/A N/A GENERAL OPERATING SUPPORT TEMPLE SHOMER EMUNIM 6453 SYLVANIA AVE SYLVANIA OH 43560 344440050 501(C)(3) 40000 0 N/A N/A GENERAL OPERATING SUPPORT FRIENDS OF THE ISRAEL DEFENSE FORCES 60 EAST 42ND STREET NEW YORK NY 10165 133156445 501(C)(3) 24270 0 N/A N/A GENERAL OPERATING SUPPORT STOCKTON UNIVERSITY FOUNDATION 101 VERA KING FARRIS DRIVE SUITE K GALLOWAY NJ 08205 221957406 501(C)(3) 25000 0 N/A N/A GENERAL OPERATING SUPPORT TOLEDO MUSEUM OF ART PO BOX 1013 TOLEDO OH 43697 344434678 501(C)(3) 8600 0 N/A N/A GENERAL OPERATING SUPPORT UNITED WAY OF GREATER TOLEDO 1001 MADISON AVENUE TOLEDO OH 43604 344427947 501(C)(3) 15880 0 N/A N/A GENERAL OPERATING SUPPORT CHABAD JEWISH CENTER OF SOLON 5570 HARPER ROAD SOLON OH 44139 341796153 501(C)(3) 18000 0 N/A N/A GENERAL OPERATING SUPPORT CONNECTING KIDS TO MEALS PO BOX 9363 TOLEDO OH 43697 341969461 501(C)(3) 18000 0 N/A N/A GENERAL OPERATING SUPPORT UJC HOLDINGS 6465 SYLVANIA AVE SYLVANIA OH 43560 344428223 501(C)(3) 116137 0 N/A N/A GENERAL OPERATING SUPPORT THE MANDEL JCC OF CLEVELAND (CAMP WISE) 26001 S WOODLAND ROAD BEECHWOOD OH 44122 340714439 501(C)(3) 39924 0 N/A N/A GENERAL OPERATING SUPPORT ELEM YOUTH IN DISTRESS IN ISRAEL 121 WEST 36TH STREET SUITE 329 NEW YORK NY 10018 133171815 501(C)(3) 7431 0 N/A N/A GENERAL OPERATING SUPPORT UNION FOR REFORM JUDISM (GOLDMAN UNION CAMP INSTITUTE) 9349 MOORE ROAD ZIONSVILLE IN 46077 131663143 501(C)(3) 15514 0 N/A N/A GENERAL OPERATING SUPPORT ISRAEL TENNIS CENTERS FOUNDATION 3275 W HILLSBORO BLVD SUITE 100 DEERFIELD BEACH FL 33442 132961273 501(C)(3) 10000 0 N/A N/A GENERAL OPERATING SUPPORT OHIO FRIENDS OF THE ISRAEL DEFENSE FORCE - OHIO CHAPTER PO BOX 22410 BEECHWOOD OH 44122 340714445 501(C)(3) 30000 0 N/A N/A GENERAL OPERATING SUPPORT PROMEDICA FOUNDATION 444 N SUMMIT STREET SUITE 100 TOLEDO OH 43604 341517672 501(C)(3) 10250 0 N/A N/A GENERAL OPERATING SUPPORT HAROLD GRINSPOON FOUNDATION 67 HUNT STREET SUITE 100 AGAWAM MA 01001 046685725 501(C)(3) 11485 0 N/A N/A GENERAL OPERATING SUPPORT TOLEDO ALLIANCE FOR THE PERFORMING ARTS 1838 PARKWOOD AVE TOLEDO OH 43604 344005365 501(C)(3) 22500 0 N/A N/A GENERAL OPERATING SUPPORT JEWISH SENIOR SERVICES SUPPORTING ORGANIZATION 6465 SYLVANIA AVE SYLVANIA OH 43560 542067407 501(C)(3) 250000 0 N/A N/A GENERAL OPERATING SUPPORT 22 0 COMMUNITY FOOD PANTRY 610 19409 FMV COMMUNITY FOOD PANTRY CARE MANAGEMENT 60 89236 FMV HOME CARE EXPENSES PART I, LINE 2: THE GRANTS AND ALLOCATIONS ARE PRESENTED AND APPROVED THROUGH THE BUDGET PROCESS AND THEN MONITORED MONTHLY BY THE CFO, CEO, AND THE BOARD. SCHEDULE I, PART II: JEWISH FEDERATION OF GREATER TOLEDO 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 ISREAL 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. 1 X X 0 0 0 0 0 0 0 0 0 STEPHEN ROTHSCHILD CHIEF EXECUTIVE OFFICER 164348 0 4500 0 0 0 12948 0 30998 0 212794 0 0 0 ARLEEN LEVINE TJCF DIRECTOR 150315 0 2000 0 0 0 10667 0 0 0 162982 0 0 0 X 13 1146073 FMV X GIFT CARDS 1 19409 0 0 1 1 PART I, COLUMN (B): COLUMN B REPORTS THE NUMBER OF CONTRIBUTORS FORM 990, PART I TOLEDO JEWISH COMMUNITY FOUNDATION, FOUNDED IN 1980 AS THE ENDOWMENT DEVELOPMENT PROGRAM OF JEWISH FEDERATION OF GREATER TOLEDO, WAS ESTABLISHED TO MEET PHILANTHROPIC CHALLENGES AND NEEDS OF THE TOLEDO JEWISH COMMUNITY AS WELL AS THE NEEDS OF OUR PEOPLE LOCALLY, NATIONALLY, AND GLOBALLY. THE FOUNDATION PROVIDES AN OPPORTUNITY TO LEAVE A LASTING LEGACY - A PERMANENT IMPRINT THAT WILL ENRICH THE LIVES OF GENERATIONS TO COME. SINCE ITS INCEPTION, THE FOUNDATION HAS HELPED INDIVIDUALS AND FAMILIES ALIKE CREATE A LEGACY THAT REPRESENTS THE VALUES AND MITZVOT BY WHICH THEY HAVE GOVERNED THEIR LIVES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL ADVISE AND AID ADMINISTRATION OF THE FEDERATION IN ALL MATTERS AFFECTING THE BUSINESS AND INTERESTS OF THE FEDERATION, AND WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS, EXCEPT ACTION WITH RESPECT TO (I) FILLING VACANCIES IN THE BOARD OF DIRECTORS OR VACANCIES IN ANY OFFICE, (II) ALLOCATIONS AND FINAL BUDGET APPROVAL, (III) APPROVAL OF ALL CONTRACTS ENTERED INTO INVOLVING A DURATION OF MORE THAN ONE YEAR (FOR PERSONNEL, MATERIALS OR SERVICES), (IV) APPROVAL OF CAPITAL EXPENDITURES, (V) ENDOWMENT MANAGEMENT, (VI) APPROVAL OF THE HIRING OR FIRING OF ANY EXECUTIVE DIRECTOR EMPLOYED BY ANY AFFILIATED AGENCY, AND (VII) MATERIAL ACTIONS. FORM 990, PART VI, SECTION A, LINE 2 MARK GREENBLATT AND RICHARD GREENBLATT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 4 A VARIETY OF CHANGES RELATED TO THE MAKE UP OF THE BOARD AND COMMITTEES, THE PROCESS FOR FILLING VACANCIES AND THE TERMS OF BOARD MEMBERS WERE MADE. IN ADDITION, CHANGES TO THE MISSION AND ORGANIZATIONAL STRUCTURE OF THE JEWISH FEDERATION OF GREATER TOLEDO'S JEWISH COMMUNITY RELATIONS COUNCIL WERE MADE. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE FEDERATION SHALL CONSIST OF ALL JEWISH PERSONS EIGHTEEN YEARS OF OR OLDER WHO RESIDE IN LUCAS, WOOD, OTTAWA, OR FULTON COUNTY IN OHIO OR MONROE OR LENAWEE COUNTY IN MICHIGAN (THE "GREATER TOLEDO AREA") AND MAKE AN ANNUAL CONTRIBUTION TO THE FEDERATION (THE "MEMBERS"). FORM 990, PART VI, SECTION A, LINE 7A THE JEWISH COMMUNITY VOTES ON MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE POWER TO ALTER, AMEND OR REPEAL THE CODE OF REGULATIONS OR ADOPT A NEW CODE OF REGULATIONS SHALL BE VESTED IN THE MEMBERS OF THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. UPON COMPLETION, THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ANNUAL DISCLOSURE STATEMENTS ARE COMPLETED AND SENT TO THE PRESIDENT OF THE BOARD AS WELL AS KEPT ON HAND IN THE ADMINISTRATION OFFICE. ANY FAMILY OR BUSINESS RELATIONSHIPS ARE DISCLOSED ANNUALLY ON THE 990 PART VI, LINE 2. THE BOARD MAKES THE DETERMINATION AS TO WHETHER A POTENTIAL CONFLICT OF INTEREST EXISTS AND ANY BOARD MEMBERS INVOLVED IN THE POTENTIAL CONFLICT RECUSE THEMSELVES FROM ANY RELATED VOTES. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: A SEARCH COMMITTEE CONSISTINGOF BOARD MEMBERS REVIEW THE COMPENSATION OF THE CEO. DURING THIS PROCESS, THEY REVIEW COMPENSATION OF OTHER SIMILAR SIZED FEDERATIONS IN NORTH AMERICA. THE BOARD THEN APPROVES THE CEO'S SALARY DURING THE BUDGET PROCESS AND THE DELIBERATION AND DECISION ARE DOCUMENTED IN THE BOARD MINUTES. THE CEO POSITION IS A THREE YEAR TERM CONTRACT AND THE LAST YEAR THIS PROCESS WAS COMPLETED WAS 2022. LINE 15B: SALARIES FOR ALL EMPLOYEES ARE REVIEWED DURING THE BUDGET PROCESS AND COMPARABLE SALARIES ARE REVIEWED. CHANGES ARE APPROVED BY THE CEO AND CFO. THE BOARD THEN APPROVES THE SALARIES DURING THE BUDGET PROCESS AND THE DELIBERATION AND DECISION ARE DOCUMENTED IN THE BOARD MINUTES. THE LAST YEAR THIS PROCESS WAS COMPLETED WAS 2021. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS AND THE 990 ARE AVAILABLE THROUGH THE WEBSITE. FORM 990, PART XI, LINE 9: INCREASE IN CSV OF LIFE INSURANCE 53,109. CHANGE IN MARKET VLAUE OF IRREVOCABLE TRUST 213,246. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART 10, LINES 11 & 25 THROUGH DECEMBER 31, 2020, CERTAIN BOARD-DESIGNATED FUNDS WERE ACCOUNTED FOR AS NET ASSETS WITH DONOR RESTRICTIONS. DURING 2020, IT WAS DETERMINED THAT THESE FUNDS DID NOT HAVE DONOR RESTRICTIONS AND AS SUCH, THESE FUNDS WERE PROPERLY MOVED TO NET ASSETS WITHOUT DONOR RESTRICTIONS. IN ADDITION, CERTAIN FUNDS HELD FOR AGENCIES FELL UNDER THE EXCEPTION TO THE VARIANCE POWER RULE AND WERE, THEREFORE, PROPERLY MOVED FROM NET ASSETS WITH DONOR RESTRICTIONS TO A LIABILITY AS REQUIRED UNDER GAAP. FINALLY, IT WAS DETERMINED THAT TWO CHARITABLE REMAINDER TRUSTS WHICH WERE ACCOUNTED FOR AS IRREVOCABLE TRUSTS WERE ALSO PROPERLY MOVED FROM NET ASSETS WITH DONOR RESTRICTIONS TO A LIABILITY AS REQUIRED UNDER GAAP. TOLEDO JEWISH COMMUNITY CEMETERY ASSOCIATION 6465 SYLVANIA AVE SYLVANIA OH 43560 CEMETERY OH 271169 162314 JEWISH FEDERATION OF GREATER TOLEDO UJC HOLDINGS COMPANY INC 6465 SYLVANIA AVE SYLVANIA OH 43560 344428223 SUPPORT THE JEWISH FEDERATION OF GREATER TOLEDO AND RELATED ORGS OH 501(C)(3) LINE 7 JEWISH FEDERATION OF GREATER TOLEDO 1 JEWISH SENIOR SERVICES SUPPORTING ORGANIZATION 6465 SYLVANIA AVE SYLVANIA OH 43560 542067407 SUPPORT SERVICES AND PROGRAMS FOR THE 55+ JEWISH COMMUNITY OH 501(C)(3) LINE 12A, I JEWISH SENIOR SERVICES OF TOLEDO INC 0 THE JOSEPH WASSERSTROM FAMILY SUPPORTING ORGANIZATION 6465 SYLVANIA AVE SYLVANIA OH 43560 341847059 TO PROVIDE CHARITABLE, EDUCATIONAL AND RELIGIOUS BENEFITS TO JEWISH WELFARE OH 501(C)(3) LINE 12A, I JEWISH FEDERATION OF GREATER TOLEDO 0 DONALD L SOLOMON FUND 6465 SYLVANIA AVE SYLVANIA OH 43560 311674444 SUPPORT JEWISH FEDERATION OF GREATER TOLEDO AND PROGRAMS OH 501(C)(3) LINE 12A, I JEWISH FEDERATION OF GREATER TOLEDO 1 GARY AND ANDREA DELMAN FAMILY FOUNDATION 6465 SYLVANIA AVE SYLVANIA OH 43560 203214200 SUPPORT THE JEWISH FEDERATION OF GREATER TOLEDO OH 501(C)(3) LINE 12A, I JEWISH FEDERATION OF GREATER TOLEDO 1 ELLEN L WILLIAMS CHARITABLE REMAINDER UNITRUST 6465 SYLVANIA AVE SYLVANIA OH 43560 876904894 CRUT OH JEWISH FEDERATION OF GREATER TOLEDO T 1 JACK & KATHRYN GALLON CHARITABLE REMAINDER TRUST II 6465 SYLVANIA AVE SYLVANIA OH 43560 467320632 CRUT OH JEWISH FEDERATION OF GREATER TOLEDO T 1 THE JACK & KATHRYN GALLON CHARITABLE REMAINDER TRUST 6465 SYLVANIA AVE SYLVANIA OH 43560 206051090 CRAT OH JEWISH FEDERATION OF GREATER TOLEDO T 1 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 UJC HOLDINGS COMPANY INC B 116137 GRANTS PAID