2021-11-10T10:37:29-06:00 2021-06-30 640897081 MATTHEWS CUTRER & LINDSAY PA 599 C STEED RD RIDGELAND MS 39157 990 2020-07-01 640762027 INSTITUTE OF SOUTHERN JEWISH LIFE INST 6013626357 PO BOX 16528 JACKSON MS 39236 MICHELE SCHIPPER CEO 6013626357 2021-11-10 1 MICHELE SCHIPPER 999009999 CHARLES R LINDSAY P00294610 6018988875 2021-11-10 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z MICHELE SCHIPPER PO BOX 16528 JACKSON MS 39236 2563170 0 X WWW.ISJL.ORG X 2000 MS THE INSTITUTE OF SOUTHERN JEWISH LIFE PROMOTES JUDAISM AND OUR HERITAGE. 27 25 34 25 0 0 1063180 1346976 249337 204558 108780 247328 60410 31034 1481707 1829896 0 0 0 0 1540996 1438121 0 0 265433 511969 400960 2052965 1839081 -571258 -9185 4275569 4635216 130038 41665 4145531 4593551 X THE GOLDRING/WOLDENBERG INSTITUTE OF SOUTHERN JEWISH LIFE PROMOTES JUDAISM AND OUR HERITAGE THROUGH INNOVATIVE PROGRAMS AND SHARED RESOURCES. THE INSTITUTE DELIVERS RABBINIC SERVICES,AN EDUCATION PROGRAM, AND CULTUTAL EVENTS TO COMMUNITIES SEEKING NEW SOLUTIONS, OR WHERE JEWISH RESOURCES ARE LIMITED. THE INSTITUTE ALSO PROVIDES HISTORIC PRESERVATION AND COMMUNITY ENGAGEMENT THROUGHOUT THE SOUTH. 0 0 873619 160306 RABBINIC & EDUCATIONAL SERVICES:THE RABBINIC SERVICES DEPARTMENT LEADS SERVICES, TEACHES CLASSES AND PROVIDES A RABBINIC PRESENCE IN SOUTHERN CONGREGATIONS THAT CANNOT AFFORD A FULL-TIME RABBI OF THEIR OWN. THE EDUCATION DEPARTMENT SUPPORTS CONGREGATIONAL RELIGIOUS SCHOOLS, LARGE AND SMALL. ALL PARTNERING SCHOOLS UTILIZE THE ISJL'S COMPREHENSIVE, TRANS-DENOMINATIONAL RELIGIOUS SCHOOL CURRICULUM DESIGNED TO PROMOTE A COMMON BODY OF JEWISH KNOWLEDGE DELIVERED BY ITINERANT EDUCATORS. 369274 44252 HISTORY/ORAL HISTORY:THE HISTORY DEPARTMENT DELIVERS LECTURES, MAINTAINS ARCHIVES AND IS CURRENTLY BUILDING A WEB-BASED ARCHIVE WITH A HISTORY OF EVERY SOUTHERN JEWISH COMMUNITY. TO ENSURE THAT THE RICH HISTORY OF THE SOUTHERN JEWISH EXPERIENCE IS CAPTURED, ORAL HISTORIES AS WELL AS RESEARCH ARE PLACED IN A DIGITAL ARCHIVE ONLINE AND ARTIFACTS ARE PRESERVED THROUGH THE MUSEUM OF THE SOUTHERN JEWISH EXPERIENCE.CURATORIAL:THROUGH THE MUSEUM OF SOUTHERN JEWISH EXPERIENCE, ISJL SEEKS TO PRESERVE, INTERPRET, AND DOCUMENT THE LONG AND RICH TRADITION OF JEWISH LIFE IN THE SOUTH. 141989 DEPARTMENT OF COMMUNITY ENGAGEMENT:ENHANCEMENT OF ADULT EDUCATION, OUTREACH OPPORTUNITIES, ENTERTAINMENT, FUNDRAISING & FAMILY PROGRAMING IN THE REGION SERVED BY ISJL. 1384882 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 34 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 25 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MS X BETSY SAMUELS 6013626357 PO BOX 16528 JACKSON MS 39236 CHARLETT FRUMIN SECRETARY 2.00 X X 0 0 0 CLAY CRYSTAL DIRECTOR 1.00 X 0 0 0 FRANK KENNETH ZADECK DIRECTOR 1.00 X 0 0 0 GAIL GOLDBERG DIRECTOR 1.00 X 0 0 0 IMOGENE BERMAN DIRECTOR 1.00 X 0 0 0 JAY HESDORFFER CHAIR 2.00 X X 0 0 0 JAY TANENBAUM DIRECTOR 1.00 X 0 0 0 JOE HERZOG DIRECTOR 1.00 X 0 0 0 JOSEPH STEIN JR DIRECTOR 1.00 X 0 0 0 LAURA CORMAN DIRECTOR 1.00 X 0 0 0 LEON RITTENBERG DIRECTOR 1.00 X 0 0 0 LYNN CRYSTAL DIRECTOR 1.00 X 0 0 0 MARGARET MEYER DIRECTOR 1.00 X 0 0 0 MARY WIENER DIRECTOR 1.00 X 0 0 0 MONICA MILLER DIRECTOR 1.00 X 0 0 0 MORRIS LEWIS DIRECTOR 1.00 X 0 0 0 PEPE FINN TREASURER 2.00 X X 0 0 0 RACHEL REAGLER SCHULMAN PAST CHAIR 2.00 X X 0 0 0 RAYMAN SOLOMON DIRECTOR 1.00 X 0 0 0 ROBERT ROUBEY DIRECTOR 2.00 X 0 0 0 SALLY SCHNEIDER HUEBSCHER DIRECTOR 1.00 X 0 0 0 SCOTT MILLER DIRECTOR 1.00 X 0 0 0 SPENCER SIMONS DIRECTOR 1.00 X 0 0 0 STEPHEN LIBOWSKY VICE CHAIR 2.00 X X 0 0 0 STUART LEVITON DIRECTOR 1.00 X 0 0 0 BETSY SAMUELS CFO 30.00 X 69854 0 12021 MICHELE SCHIPPER CEO 40.00 X 173580 0 14076 243434 0 26097 1 0 1 0 0 56402 296206 994368 1346976 EDUCATION COMMUNITY FE 611710 160306 160306 OTHER CULTURAL SERIES 711300 43660 43660 SHOP SALES & SERVICE F 453220 592 592 204558 63181 63181 917421 733274 184147 184147 184147 0 56402 0 0 OTHER INCOME 900099 31034 31034 31034 1829896 204558 0 278362 270068 208407 16494 45167 892386 688640 54502 149244 184926 160540 7954 16432 90741 71313 4723 14705 27 27 12000 12000 13056 13056 102297 64502 33633 4162 34452 19643 3791 11018 79568 76206 1625 1737 37629 5208 32377 44 1002 913 89 1424 1424 33268 31040 306 1922 5734 3428 1206 1100 PRINTING AND COPYING 44180 29050 2765 12365 POSTAGE 19888 12888 1317 5683 TELEPHONE 13533 11683 195 1655 MISCELLANEOUS 2902 1421 1371 110 1839081 1384882 188766 265433 562977 611718 392765 98075 4957 6403 2716 2888 11428 10652 419236 129344 289605 289892 3011121 3615588 4275569 4635216 25290 24793 26576 16872 71679 6493 0 130038 41665 X 3162537 4110910 982994 482641 4145531 4593551 4275569 4635216 -9185 457205 0 X X 0 1 X 1 0 X 958945 1076434 2237874 1063180 1346976 6683409 958945 1076434 2237874 1063180 1346976 6683409 903680 5779729 66940 70448 86277 76716 63181 363562 384769 180285 60410 31034 656498 7703469 1292755 0.75030 0.72550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 71679 2000 73679 0 1 X 286548 38584 247964 132688 90760 41928 289892 X 2279045 457205 5000 462205 1816840 13056 13056 1829896 1831025 5000 5000 1826025 13056 13056 1839081 PART III, LINE 1A: TERMS FOR NOT REPORTING ASSETS PER SFAS 116 THE ORGANIZATION IS NOT REQUIRED TO CAPITALIZE ITS COLLECTIONS UNDER GAAP. THE ORGANIZATION'S COLLECTIONS MEET THE DEFINITION UNDER FASB ASC 958-360-20. PART III, LINE 4: COLLECTIONS AND RELATION TO EXEMPT PURPOSE THE INSTITUTE IS DEDICATED TO COLLECTING AND PRESERVING ITEMS THAT DEAL WITH THE SOUTHERN JEWISH EXPERIENCE. SOME OF THESE ITEMS PRE-DATE JEWISH IMMIGRATION INTO THE AREA BUT WERE VALUED POSSESSIONS OF THOSE WHO IMMIGRATED. GENERALLY, INSTITUTE LEADERSHIP DETERMINES WHETHER OR NOT A PIECE WILL BE ACCEPTED INTO COLLECTIONS. ONCE THE DECISION TO MAKE ACCESSION IS MADE, STANDARD PROCEDURES OF THE AMERICAN ALLIANCE OF MUSEUMS ARE FOLLOWED IN FORMALLY TRANSFERRING OWNERSHIP AND CATALOGING THE PROPERTY. AS OF JUNE 30, 2020 THE INSTITUTE TRANSFERRED THE COLLECTIONS TO THE MUSEUM OF THE SOUTHERN JEWISH EXPERIENCE IN NEW ORLEANS, LOUISIANA. PART IV, LINE 1B: EXPLANATION FOR UNREPORTED CONTRIBUTIONS OR ASSETS AT THE BEGINNING OF THE FISCAL YEAR, THE INSTITUTE HELD CERTAIN FUNDS FOR THE MUSEUM OF THE SOUTHERN JEWISH EXPERIENCE- NEW ORLEANS AND TEMPLE BETH EL IN LEXINGTON, MISSISSIPPI. THE INSTITUTE HAS NO OWNERSHIP OF THESE ASSETS OR RIGHTS TO THE INCOME EARNED BY THESE ASSETS. PART IV, LINE 2B: ESCROW LIABILITY ARRANGEMENT EXPLANATION CURRENTLY, THE MUSEUM OPERATES AS A PROJECT OF THE INSTITUTE. THE BOARD OF DIRECTORS OF THE INSTITUTE WISH TO RE-ESTABLISH AND RE-INVIGORATE THE MUSEUM OF THE SOUTHERN JEWISH EXPERIENCE THROUGH A SEPARATE UNRELATED NONPROFIT CORPORATION IN NEW ORLEANS, LOUISIANA. UNTIL SUCH TIME AS THE NEW ENTITY RECEIVES A TAX DETERMINATION FROM THE IRS THAT IT QUALIFIES AS A 501(C)(3) CHARITY, THE INSTITUTE WILL RECEIVE DONATIONS ON ITS BEHALF AND MAINTAIN THE FUNDS IN A SEPARATE BANK ACCOUNT. ONCE ESTABLISHED, THE MUSEUM WILL RECEIVE THE MUSEUM COLLECTION FROM THE INSTITUTE SUBJECT TO THE TERMS OF THE INSTITUTE'S BOARD RESOLUTION. DONATIONS AND RELATED INVESTMENT INCOME EARNED TOTALED $293,423 AS OF JUNE 30, 2017. IN JUNE 2017, THE INSTITUTE RECEIVED $29,416 FROM TEMPLE BETH EL. THE INSTITUTE WILL HOLD THESE FUNDS FOR THE BENEFIT OF TEMPLE BETH EL TO MAINTAIN ITS PROPERTY IN LEXINGTON, BUT WILL HAVE NO OWNERSHIP OF THE FUNDS OR PROPERTY. A FORMAL AGREEMENT BETWEEN TEMPLE BETH EL AND THE INSTITUTE IS BEING DEVELOPED. AS OF JUNE 30, 2021, THE INSTITUTE HAS TRANSFERRED OVER ALL AGENCY FUNDS TO TEMPLE BETH EL. PART X, LINE 2: THE INSTITUTE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). PERIODS THAT REMAIN SUBJECT TO EXAMINATION BY THE IRS ARE THE YEARS ENDED JUNE 30, 2016, 2015 AND 2014 AND THE SIX MONTHS ENDED JUNE 30, 2013. ACCOUNTING RULES PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECT, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON INCOME TAX RETURNS INCLUDING THE POSITION THE INSTITUTE CONTINUES TO QUALIFY AS A TAX EXEMPT ORGANIZATION. MANAGEMENT EVALUATES THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED ON THE INSTITUTE UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY PENALTIES AND INTEREST THAT WOULD RESULT FROM THAT ASSESSMENT. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, THE INSTITUTE'S POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. BASED ON MANAGEMENT'S EVALUATION, NO LIABILITIES OR PENALTIES AND INTEREST ARE REQUIRED TO BE RECORDED FOR UNCERTAIN TAX POSITIONS. PART X, LINE 2 THE INSTITUTE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION. MANAGEMENT OF THE INSTITUTE BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE INSTITUTE HAS AMENDED FORM 990 FOR THE YEARS ENDED JUNE 30, 2018, 2017 AND 2016. THESE PERIODS REMAIN SUBJECT TO EXAMINATION BY THE IRS. IN ADDITION, THE INSTITUTE HAS AMENDED RETURNS WHEN IT DETERMINED THAT COMPENSATION UNDER A DEFERRED COMPENSATION AGREEMENT HAD NOT BEEN INCLUDED IN TAXABLE INCOME OF AN EMPLOYEE FOR THE YEARS ENDED 2016, 2017 AND 2018. PART IV, LINE 1B - EXPLANATION FOR UNREPORTED CONTRIBUTIONS OR ASSETS AT THE BEGINNING OF THE FISCAL YEAR, THE INSTITUTE HELD CERTAIN FUNDS FOR THE MUSEUM OF THE SOUTHERN JEWISH EXPERIENCE - NEW ORLEANS AND TEMPLE BETH EL IN LEXINGTON, MISSISSIPPI. THE INSTITUTE HAS NO OWNERSHIP OF THESE ASSETS OR RIGHTS TO THE INCOME EARNED BY THESE ASSETS. AT THE END OF THE FISCAL YEAR, THE INSTITUTE HAD TRANSFERRED OVER ALL COLLECTIONS TO THE MUSEUM OF SOUTHERN JEWISH EXPERIENCE IN NEW ORLEANS, LOUISIANA. THE INSTITUTE ALSO TRANSFERRED ALL THE AGENCY FUNDS TO TEMPLE BETH EL. SPECIAL EVENT 56402 56402 56402 56402 X X 0 0 0 0 0 0 0 0 0 MICHELE SCHIPPER CEO 173580 0 0 0 0 0 5715 0 8361 0 187656 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 LYNN CRYSTAL AND CLAY CRYSTAL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS SENT TO THE OFFICERS AND ALL BOARD MEMBERS. FORM 990 IS REVIEWED AND ANY QUESTIONS THAT ARISE FROM THE OFFICERS OR BOARD MEMBERS ARE ANSWERED AND/OR CLEARED PRIOR THE FILING OF THE RETURN WITH THE TAXING AUTHORITY. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD WILL DISCLOSE CONFLICTS BY USE OF A QUESTIONNAIRE ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 APPROVED BY BOARD OF DIRECTORS AND DOCUMENTED IN WRITTEN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. PART XII LINE 2C - PROCESS OF COMMITTEE OVERSIGHT OF THE FIN STMT AUDIT THE AUDITOR MEETS WITH THE BOARD'S AUDIT COMMITTEE MAKING A FULL PRESENTATION AT THE COMPLETION OF THE AUDIT FOR THE YEAR ANSWERING ANY OF THE BOARD'S QUESTIONS. THE AUDITOR WORKS CLOSELY WITH THE BOARD OF DIRECTORS DURING THE YEAR SHOULD ANY CONCERNS ARISE.