2021-11-12T12:00:59-06:00 2020-12-31 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2020-01-01 134092050 BIRTHRIGHT ISRAEL FOUNDATION BIRT 2124570036 711 THIRD AVENUE 10TH FL NEW YORK NY 10017 S DAVID SHAPIRO CFO 2124570036 2021-11-12 1 S DAVID SHAPIRO XXX-XX-XXXX SCOTT THOMPSETT P00741490 2125990100 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z ISRAEL TAPOOHI 711 THIRD AVENUE 10TH FL NEW YORK NY 10017 63485200 0 X BIRTHRIGHTISRAEL.FOUNDATION X 1999 NY THE FOUNDATION RAISES FUNDS TO SUPPORT EDUCATIONAL TRIPS TO ISRAEL FOR YOUNG ADULTS. 24 24 59 0 0 0 98603747 62471811 0 0 373953 70062 0 0 98977700 62541873 76848675 22766365 0 0 10230209 9419560 665651 596309 10649258 6251830 4691282 93996365 37473516 4981335 25068357 64474727 86786716 2055715 2040551 62419012 84746165 X SEE SCHEDULE O 0 0 22766365 22766365 0 BIRTHRIGHT ISRAEL SEEKS TO ENSURE THAT EVERY ELIGIBLE YOUNG JEWISH ADULT AROUND THE WORLD, ESPECIALLY THE LESS CONNECTED, IS GIVEN THE OPPORTUNITY TO VISIT ISRAEL ON THIS EDUCATIONAL JOURNEY. BIRTHRIGHT ISRAEL FOUNDATION RAISES FUNDS IN THE UNITED STATES TO SUPPORT BIRTHRIGHT ISRAEL, A PROGRAM WHICH CURRENTLY PROVIDES YOUNG JEWISH ADULTS FROM THE AGES OF 18 TO 32 THE GIFT OF AN EXTRAORDINARY EDUCATIONAL TRIP TO ISRAEL. 427556 0 0 BIRTHRIGHT ISRAEL FOUNDATION HAS DEVELOPED A ROBUST ELECTRONIC MARKETPLACE (SMARTPHONE APP) TO CONNECT TENS OF THOUSANDS OF BIRTHRIGHT ISRAEL ALUMNI IN THE UNITED STATES WITH THE VAST ARRAY OF ORGANIZATIONS, PROJECTS, AND RESOURCES THAT CAN PROVIDE THEM WITH THE OPPORTUNITIES TO FURTHER EXPLORE THEIR CONNECTION TO ISRAEL AND THEIR JEWISH IDENTITY ONCE THEY RETURN HOME FROM ISRAEL. 23193921 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 1 59 1 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT FL GA IL KS KY ME MD MA MI MN MO NH NJ NM NY NC ND OH OR PA RI SC TN VA WA WV WI X X S DAVID SHAPIRO 2124570046 711 THIRD AVENUE 10TH FL NEW YORK NY 10017 SARA ARONSON DIRECTOR 2.00 0.00 X 0 0 0 LAURIE BLITZER DIRECTOR 2.00 0.00 X 0 0 0 MARK CHARENDOFF DIRECTOR 2.00 0.00 X 0 0 0 ROBERT A CLARFELD DIRECTOR (AS OF 02/20/2020) 2.00 0.00 X 0 0 0 LAWRENCE J COHEN DIRECTOR 2.00 0.00 X 0 0 0 PHILIP DE TOLEDO TREASURER (AS OF 10/15/2020) 2.00 0.00 X X 0 0 0 DAVID ENGEL EX OFFICIO DIR. (NON-VOTING) 2.00 0.00 X 0 0 0 SHAWN EVENHAIM DIRECTOR 2.00 0.00 X 0 0 0 RACHEL GERROL DIRECTOR 2.00 0.00 X 0 0 0 JOEL GREENBERG DIRECTOR 2.00 0.00 X 0 0 0 MARJORIE HONICKMAN DIRECTOR 2.00 0.00 X 0 0 0 JOHN HOOVER DIRECTOR (AS OF 07/01/2020) 2.00 0.00 X 0 0 0 LORI KOMISAR DIRECTOR 2.00 0.00 X 0 0 0 HARRY KRAKOWSKI DIRECTOR 2.00 0.00 X 0 0 0 MICHAEL A LEVEN DIRECTOR 2.00 0.00 X 0 0 0 JUDITH A LEVY DIRECTOR 2.00 0.00 X 0 0 0 MARLENE POST DIRECTOR 2.00 0.00 X 0 0 0 MICHAEL RASHES DIRECTOR (AS OF 02/20/2020) 2.00 0.00 X 0 0 0 J PHILIP ROSEN VICE CHAIR 3.00 0.00 X X 0 0 0 DOUGLAS M ROSS TREAS/CABINENT CHAIR (AS OF 10/20) 2.00 0.00 X X 0 0 0 WENDY GOULD SHENFELD DIRECTOR 2.00 0.00 X 0 0 0 STEPHEN M SIDEROW VICE CHAIR 3.00 0.00 X X 0 0 0 THOMAS D STERN CHAIR 3.00 0.00 X X 0 0 0 BARRY SWIDLER DIRECTOR (AS OF 01/01/2020) 2.00 0.00 X 0 0 0 JANE F WILF DIRECTOR 2.00 0.00 X 0 0 0 ISRAEL TAPOOHI PRESIDENT/CEO 40.00 0.00 X 702578 0 53402 JESSICA FELDAN CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 362517 0 48917 S DAVID SHAPIRO CHIEF FINANCIAL OFFICER 40.00 0.00 X 331434 0 47665 PAMELA FERTEL-WEINSTEIN V.P. OF MKTG & COMMUNICATIONS 40.00 0.00 X 188893 0 49197 ZHE YANG V.P. OF INFORMATION TECHNOLOGY 40.00 0.00 X 217591 0 13069 JACKIE SOLEIMANI V.P. LEADERSHIP & DEVELOP. 40.00 0.00 X 184885 0 52688 ARTHUR PAIKOWSKY VICE PRESIDENT, WESTERN REGION 40.00 0.00 X 262869 0 55015 JAYNE ROSENGARTEN VICE PRESIDENT, NE REGION 40.00 0.00 X 279828 0 21260 DIANE ROMIROWSKY VICE PRESIDENT, PRINCIPAL GIFTS 40.00 0.00 X 247757 0 43651 CAROLE-ANN LEVINE VICE PRESIDENT, SOUTHEAST REGION 40.00 0.00 X 232994 0 42122 ALLYSON GREENBAUM VICE PRESIDENT, CENTRAL REGION 40.00 0.00 X 220391 0 58936 3231737 0 485922 27 0 1 0 THOMPSON HABIB & DENISON INC 55 OLD BEDFORD ROAD SUITE 201 LINCOLN MA 01773 MARKETING 658917 SOUTHWEST PUBLISHING AND MAILING CORP 4000 SE ADAMS ST TOPEKA KS 66609 DIRECT MAIL MARKETING 457307 SALESFORCEORG PO BOX 203141 DALLAS TX 75320 CRM SERVICES 187840 RESOURCE ONE INC 2900 E APACHE TULSA OK 74110 DIRECT MAIL MARKETING 160561 SMARTBUG OPERATING LLC DEPARTMENT 1380 PO BOX 986500 BOSTON MA 022986500 DIGITAL MARKETING 152606 8 17255845 45215966 635347 62471811 99179 99179 297585 297585 0 0 616625 645742 -29117 -29117 -29117 62541873 0 0 70062 22766365 22766365 2239917 45131 566890 1627896 5430274 109411 1374322 3946541 299178 6029 75717 217432 994717 20042 251748 722927 455474 9176 115274 331024 7500 7500 77598 46335 31263 85260 85260 596309 596309 1820412 130000 77882 1612530 47971 10084 4103 33784 383356 259879 123477 410283 28234 105100 276949 1074392 56182 321835 696375 129389 51316 78073 89058 28393 60665 235216 9322 63503 162391 100121 3945 26874 69302 DUES AND SUBSCRIPTIONS 84796 80338 4458 COMMUNICATIONS 81809 73119 8690 POSTAGE AND DELIVERY 41729 6244 35485 REGIS. & FILING FEES 7653 7465 188 14739 8740 5999 37473516 23193921 3630337 10649258 18826472 49557552 41973000 32957016 0 33145 554423 758369 2133591 733707 1610452 1399884 1439354 1997537 46490 64290 24536 18923 64474727 86786716 1154366 832016 901349 1208535 2055715 2040551 X 17946012 48607326 44473000 36138839 62419012 84746165 64474727 86786716 X 25068357 258796 -3000000 X 0 1 X 1 0 X 96917681 96834324 120960117 98603747 62471811 475787680 96917681 96834324 120960117 98603747 62471811 475787680 176543051 299244629 28260 74225 278890 359260 99179 839814 83234 167000 250234 476877728 0.62750 0.60020 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2016 AMOUNT: $ 26. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. GROSS INCOME FROM FUNDRAISING - 2016 AMOUNT: $ 83,208. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 167,000. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1313455 200000 201992 14463 1700984 861383 200000 262438 10366 1313455 861383 861383 0.39130 0.60870 0 0 1086380 175065 911315 426068 340316 85752 621143 218326 402817 1399884 DUE TO TAGLIT/BRI INT'L 260000 OBLIGATIONS TO ANNUITANTS 447735 DEFERRED RENT 500800 1208535 X 59800669 258796 -3000000 -2741204 62541873 0 62541873 37473516 0 37473516 0 37473516 PART V, LINE 4: THE FOUNDATION MAINTAINS SEVERAL DONOR-RESTRICTED FUNDS THE PURPOSES OF WHICH ARE TO PROVIDE SUPPORT PRINCIPALLY FOR TRIP ENHANCEMENTS AND ANCILLARY PROGRAMS. IN CLASSIFYING SUCH FUNDS FOR FINANCIAL STATEMENT PURPOSES AS EITHER NET ASSETS WITH DONOR RESTRICTIONS OR NET ASSETS WITHOUT DONOR RESTRICTIONS, THE BOARD OF DIRECTORS LOOKS TO THE EXPLICIT DIRECTION OF THE RESPECTIVE DONOR AND PROVISIONS OF APPLICABLE NEW YORK STATE LAW. PART X, LINE 2: FIN 48 THE FOUNDATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE FOUNDATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT WAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN DONOR INTENT (SEE SCHEDULE O) -3,000,000. 1 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING 22766365 0 0 0 0 0 0 22766365 0 22766365 MIDDLE EAST AND NORTH AFRICA EDUCATION 22766365 WIRE 1 0 0 0 0 0 0 PART I, LINE 2: THE BIRTHRIGHT ISRAEL FOUNDATION IS THE FUNDRAISING ARM OF TAGLIT-BIRTHRIGHT ISRAEL (BRI INTERNATIONAL). THE FOUNDATION'S PRIMARY EXEMPT MISSION IS TO PROVIDE SUPPORT TO THIS NON-U.S. ORGANIZATION; ACCORDINGLY, THE MAJORITY OF ITS GRANTMAKING ACTIVITIES ARE CONDUCTED OVERSEAS. THE FOUNDATION RECEIVES THE APPROVED BUDGET, PERIODIC MONTHLY REPORTS ON THE USE OF FUNDS, AS WELL AS THE AUDITED FINANCIAL STATEMENTS FROM TAGLIT-BIRTHRIGHT ISRAEL (BRI INTERNATIONAL). THE FOUNDATION'S CHIEF FINANCIAL OFFICER AND INDEPENDENT AUDITOR MEET PERIODICALLY WITH TAGLIT-BIRTHRIGHT ISRAEL STAFF AND THEIR INDEPENDENT AUDITOR TO INQUIRE ABOUT THE USE OF FUNDS AS WELL AS INTERNAL CONTROLS. PART III ACCOUNTING METHOD: X X X X 1 THOMPSON HABIB & DENISON 55 OLD BEDFORD RD LINCOLN MA 01773 FUNDRAISING 0 3449954 596309 2853645 3449954 596309 2853645 AL AK AZ AR CA CO CT FL GA IL KS KY ME MD MA MI MN MO NH NJ NM NC ND OH OR PA RI SC TN VA WA WV WI X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 ISRAEL TAPOOHI PRESIDENT/CEO 527828 0 90750 0 84000 0 14250 0 39152 0 755980 0 0 0 JESSICA FELDAN CHIEF DEVELOPMENT OFFICER 313517 0 49000 0 0 0 14250 0 34667 0 411434 0 0 0 S DAVID SHAPIRO CHIEF FINANCIAL OFFICER 299434 0 32000 0 0 0 14250 0 33415 0 379099 0 0 0 ARTHUR PAIKOWSKY VICE PRESIDENT, WESTERN REGION 262869 0 0 0 0 0 13065 0 41950 0 317884 0 0 0 JAYNE ROSENGARTEN VICE PRESIDENT, NE REGION 277328 0 0 0 2500 0 13995 0 7265 0 301088 0 0 0 DIANE ROMIROWSKY VICE PRESIDENT, PRINCIPAL GIFTS 237757 0 10000 0 0 0 12517 0 31134 0 291408 0 0 0 ALLYSON GREENBAUM VICE PRESIDENT, CENTRAL REGION 214391 0 6000 0 0 0 11558 0 47378 0 279327 0 0 0 CAROLE-ANN LEVINE VICE PRESIDENT, SOUTHEAST REGION 224994 0 8000 0 0 0 11658 0 30464 0 275116 0 0 0 PAMELA FERTEL-WEINSTEIN V.P. OF MKTG & COMMUNICATIONS 183893 0 5000 0 0 0 9750 0 39447 0 238090 0 0 0 JACKIE SOLEIMANI V.P. LEADERSHIP & DEVELOP. 179885 0 5000 0 0 0 9573 0 43115 0 237573 0 0 0 ZHE YANG V.P. OF INFORMATION TECHNOLOGY 205091 0 10000 0 2500 0 10837 0 2232 0 230660 0 0 0 PART I, LINE 1A IN CALENDAR YEAR, BIRTHRIGHT ISRAEL FOUNDATION PROVIDED A HOUSING ALLOWANCE TO THE PRESIDENT, ISRAEL TAPOOHI; THE VALUE OF THAT HOUSING BENEFIT HAS BEEN INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III). IN ADDITION, THE FOUNDATION PROVIDED A SPOUSAL TRAVEL BENEFIT TO THE PRESIDENT. PART I, LINE 7 THE FOUNDATION PROVIDED THE FOLLOWING DISCRETIONARY BONUSES TO THE INDIVIDUALS LISTED BELOW. PRESIDENT/CEO, ISRAEL TAPOOHI - $90,750 CFO, S. DAVID SHAPIRO - $32,000 CHIEF DEVELOPMENT OFFICER, JESSICA FELDAN - $49,000 V.P. OF INFORMATION TECHNOLOGY, ZHE YANG - $10,000 V.P. OF LEADERSHIP & DEVELOP., JACKIE SOLEIMANI - $5,000 VP, MARKETING & COMMUNICATIONS, PAMELA FERTEL WEINSTEIN - $5,000 V.P. SOUTHEAST REGION, CAROLE-ANN LEVINE - $8,000 V.P. PRINCIPAL GIFTS, DIANE ROMIROWSKY - $10,000 V.P. CENTRAL REGION, ALLYSON GREENBAUM - $6,000 THE ABOVE BONUSES WERE BASED ON EACH INDIVIDUAL'S SPECIFIC PERFORMANCE METRICS AND WERE APPROVED BY THE COMPENSATION COMMITTEE. ALL COMPENSATION DECISIONS ARE DOCUMENTED IN COMPENSATION COMMITTEE MEETING MINUTES. X 35 613547 FAIR MARKET VALUE X ISRAELI BONDS 1 21800 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: TO THE EXTENT THAT THE FOUNDATION RECEIVED CONTRIBUTIONS OF SECURITIES, IT USES ITS INVESTMENT BROKER TO LIQUIDATE THOSE ASSETS INTO CASH FOR USE BY THE FOUNDATION IN SUPPORT OF ITS CHARITABLE MISSION. GENERAL STATEMENT REGARDING THE COVID-19 PANDEMIC: THE COVID-19 PANDEMIC, WHOSE EFFECTS FIRST BECAME KNOWN IN JANUARY 2020, IS HAVING A BROAD AND NEGATIVE IMPACT ON COMMERCE AND FINANCIAL MARKETS AROUND THE WORLD. THE EXTENT OF THE IMPACT OF COVID-19 ON THE FOUNDATION'S OPERATIONAL AND FINANCIAL PERFORMANCE WILL DEPEND ON CERTAIN DEVELOPMENTS, INCLUDING THE DURATION AND SPREAD OF THE OUTBREAK, WHICH AT PRESENT CANNOT BE DETERMINED. ACCORDINGLY, THE EXTENT TO WHICH COVID-19 MAY IMPACT BIRTHRIGHT'S FINANCIAL POSITION, STATEMENT OF ACTIVITIES, FUNCTIONAL EXPENSES AND CASH FLOWS IS UNCERTAIN. EFFECTIVE MARCH 15, 2020, THE REMAINDER OF THE TRIPS FOR 2020 WERE CANCELED. ALTHOUGH ALTERNATIVE PROGRAMMING SUCH AS VIRTUAL TOURS AND REUNIONS WERE IMPLEMENTED, TOTAL PROGRAM EXPENSES FOR 2020 WERE SIGNIFICANTLY REDUCED AS COMPARED WITH PRIOR YEARS. CONCOMITANTLY, THE FOUNDATION REDUCED ITS' OPERATING EXPENSES BY 24% FROM THE APPROVED BUDGET, OF WHICH 15% WERE PERSONNEL RELATED. DUE TO THE GENEROSITY OF OUR DONORS, THE FOUNDATION CLOSED THE YEAR WITH NEARLY $49 MILLION IN CASH AND CASH EQUIVALENTS, $34 MILLION MORE THAN GENERALLY REQUIRED. THESE ADDITIONAL FUNDS WILL BE USED TO PAY FOR ANTICIPATED DEFICITS OVER THE NEXT SEVERAL YEARS RESULTING FROM INCREASED COVID-19 RELATED TRIP COSTS IN 2021 AS WELL AS REDUCED FUNDRAISING CAPACITY WHILE STAFFING IS BEING REBUILT. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: BIRTHRIGHT ISRAEL SEEKS TO ENSURE THAT EVERY ELIGIBLE YOUNG JEWISH ADULT AROUND THE WORLD, ESPECIALLY THE LESS CONNECTED, IS GIVEN THE OPPORTUNITY TO VISIT ISRAEL ON THIS EDUCATIONAL JOURNEY. BIRTHRIGHT ISRAEL FOUNDATION RAISES FUNDS IN THE UNITED STATES TO SUPPORT BIRTHRIGHT ISRAEL, A PROGRAM WHICH CURRENTLY PROVIDES YOUNG JEWISH ADULTS THE GIFT OF AN EXTRAORDINARY EDUCATIONAL TRIP TO ISRAEL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND COMMENT. EACH BOARD MEMBER WAS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE OF THE ORGANIZATION IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE ORGANIZATION. THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE C-SUITE IS REVIEWED ANNUALLY BY THE INDEPENDENT MEMBERS OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS WHO RELIED UPON EXTERNAL 3RD PARTY COMPARABLE MARKET DATA IN ASSESSING THE APPROPRIATENESS OF THE TOTAL COMPENSATION TO BE PROVIDED TO THE INCUMBENT. COMPENSATION DECISIONS AND REPORTS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF THE COMMITTEE MEETING AT THE TIME THE DECISIONS ARE MADE. THE FOUNDATION LAST CONDUCTED AN INDEPENDENT EXECUTIVE COMPENSATION SURVEY IN FEBRUARY 2020. FOR ALL OTHER INDIVIDUALS REPORTED ON THE FORM 990, COMPENSATION DECISIONS ARE REVIEWED INTERNALLY BY THE FOUNDATION'S OFFICERS AND APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS FORM 990 AVAILABLE BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S 990, FINANCIAL STATEMENTS, RECORD RETENTION AND DESTRUCTION POLICY ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART XI, LINE 9: CHANGE IN DONOR INTENT -3,000,000. IN 2018, A DONOR MADE A $5 MILLION COMMITMENT TO THE FOUNDATION TO BE PAID OVER FIVE YEARS. $2 MILLION OF THIS COMMITMENT HAS BEEN PAID. DURING 2020, THE DONOR INFORMED THE FOUNDATION THAT ALTHOUGH HE INTENDED TO FULFILL HIS REMAINING $3 MILLION COMMITMENT TO SUPPORT THE BIRTHRIGHT ISRAEL PROGRAM, THE FUNDS WOULD BE DIRECTED THROUGH A DIFFERENT ORGANIZATION. AS A RESULT, THE REMAINING $3 MILLION CONTRIBUTION RECEIVABLE HAS BEEN REMOVED FROM RECEIVABLES AND RECORDED AS CHANGE IN DONOR INTENT ON THE STATEMENT OF ACTIVITIES.