2021-11-12T14:55:24-06:00 2020-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2020-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER CHIEF EXECUTIVE OFFICER 9376101555 2021-11-11 1 CATHY GARDNER 999009999 TODD R ROBERTS CPA P00197560 9372235247 2021-11-11 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 22623442 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 76 140 68040 0 1946504 1835603 1063676 688009 1655942 2707595 11038 71513 4677160 5302720 1568640 3094111 0 0 2345716 2316896 0 0 133811 1104429 938264 5018785 6349271 -341625 -1046551 46664907 48084163 5341325 5542273 41323582 42541890 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 1321202 613577 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 53 MEMBERSHIP UNITS IN 2020, SERVED 87 CHILDREN IN CHILDCARE. 835294 2881 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 134906 68040 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 4,000 COPIES MONTHLY. 295499 3511 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 50756 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING OUTREACH, FINANCIAL AID, AND STUDENT LOANS. 3094111 3094111 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 3440366 3094111 3511 5731768 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 24 0 1 76 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 PERSONNEL/FOUNDATION CHAIR 1.00 X X 0 0 0 RABBI JUDY CHESSIN BOARD MEMBER 1.00 X 0 0 0 BRUCE FELDMAN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 DR MARTHA MOODY-JACOBS JCRC CHAIR 1.00 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 JFS CHAIR 1.00 X 0 0 0 DR HEATH GILBERT PRESIDENT 1.00 X X 0 0 0 DAVID LONDON BOARD MEMBER 1.00 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 GARY ABRAMS 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 RENANA HAREL BOARD MEMBER 1.00 X 0 0 0 JUDITH WOLL BOARD MEMBER 1.00 X 0 0 0 CATHY GARDNER CHIEF EXECUTIVE OFFICER 40.00 X 143061 0 15755 JOHN DALES CHIEF FINANCIAL OFFICER 40.00 X 81598 0 22126 224659 0 37881 1 0 1 0 0 885 12571 6750 162991 1652406 101728 1835603 DAYTON JEWISH COMM CTR 624410 613577 613577 ADVERTISING 511110 68040 68040 SENIOR SERVICES 624100 3511 3511 PROGRAM FEES 624100 2881 2881 688009 441587 441587 19585906 17319613 285 2266293 -285 2266008 2266008 0 6750 824 -824 -824 SHARED EXPENSES, REIMBURSEMENTS, 624100 72337 72337 72337 5302720 692306 68040 2706771 3088815 3088815 5296 5296 262539 65635 133378 63526 1555920 1394195 136086 25639 49492 43468 5977 47 323474 274432 34598 14444 125471 102907 16435 6129 20594 20594 11850 5925 5925 38000 19000 19000 50360 37451 12909 7723 3073 4650 133659 98723 27631 7305 77275 50578 26697 19024 15768 3256 18024 11664 6039 321 1823 1823 188944 188944 83547 57776 25771 PROGRAM SUPPLIES 109326 109326 EQUIPMENT RENTAL AND MA 90067 90067 MISCELLANEOUS 40961 21638 2923 16400 CLEANING EXPENSES 27539 27539 19548 19548 6349271 5731768 483692 133811 121727 252098 82555 81662 120323 94471 73450 73450 86035 22065 222681 216309 8476779 3272007 5304186 5204772 40578396 42063782 75554 75554 46664907 48084163 376792 414343 327344 317887 26127 28608 2188194 2269976 2500000 2422868 11459 5341325 5542273 X 25622686 25434381 15700896 17107509 41323582 42541890 46664907 48084163 X -1046551 2038433 226426 X X 0 1 X 1 0 X 3162975 2496480 1892106 1973004 2261503 11786068 3162975 2496480 1892106 1973004 2261503 11786068 11786068 425679 411636 489662 546311 441587 2314875 35706 44167 36240 32473 72337 220923 14321866 4568991 0.82290 0.81950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45 129 295902 416009 3038217 989205 17637129 22267233 1 1 0 1 X 20328114 514595 2555155 989205 141426 22267233 17583470 250619 3636206 1005219 136962 20328114 19322622 395274 -621512 1374090 138824 17583470 14752364 4167372 2014053 1474630 136537 19322622 13854515 1489333 908850 1390101 110233 14752364 0 0 1627051 1627051 6046733 2731594 3315139 614320 398854 215466 188675 141559 47116 5204772 OTHER CURRENT LIABILITIES 11459 11459 X 7976778 2038433 635625 2674058 5302720 0 5302720 6558996 209725 209725 6349271 0 6349271 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, 2020 AND 2019, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2017, 2018, AND 2019 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 990 208,901. FUNDRAISING 824. PPP FORGIVENESS (NOT FORGIVEN IN 2020) 425,900. PART XII, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEE, ELIMINATED ON FORM 990 208,901. FUNDRAISING 824. 1 OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 16333 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45406 55000 SUPPORT ALLOCATION MIAMI UNIVERSITY HILLEL 11 E WALNUT ST OXFORD OH 45056 310643610 10000 SUPPORT ALLOCATION HILLEL CONSORTIUM 525 VERSAILLES DR DAYTON OH 45459 10000 SUPPORT ALLOCATION JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY STE 1700 NEW YORK NY 10004 131624240 316187 SUPPORT ALLOCATION JEWISH FEDERATION OF NORTH AMERICA - BIRTHRIGHT ISRAEL 26 BROADWAY STE 1700 NEW YORK NY 10004 5000 SUPPORT ALLOCATION BETH ABRAHAM SYNAGOGUE 305 SUGAR CAMP CIRCLE DAYTON OH 45409 137285 JEWISH RELATED CHABAD OF GREATER DAYTON 2001 FAR HILLS AVE DAYTON OH 45419 54200 JEWISH RELATED CINCINNATI JEWISH FEDERATION 8499 RIDGE RD CINCINNATI OH 45236 1737659 JEWISH RELATED HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45409 36745 JEWISH RELATED PALM BEACH ORTHODOX SYNAGOGUE 120 N COUNTY RD PALM BEACH FL 33480 14496 JEWISH RELATED TEMPLE BETH DAVID 7657 HOOD RD PALM BEACH GARDENS FL 33418 5271 JEWISH RELATED TEMPLE BETH OR 5275 MARSHALL RD DAYTON OH 45429 50500 JEWISH RELATED TEMPLE ISRAEL 130 RIVERSIDE DR DAYTON OH 45405 13400 JEWISH RELATED HABITAT FOR HUMANITY - SONOMA COUNTY 3273 AIRWAY DR SANTA ROSA CA 95403 5000 HUMAN SERVICES JEWISH CEMETERIES OF GREATER DAYTON 525 VERSAILLES DR DAYTON OH 45459 30100 JEWISH RELATED WILMINGTON COLLEGE 1870 QUAKER WAT WILMINGTON OH 45177 5000 EDUCATION CARE HOUSE 410 VALLEY ST DAYTON OH 45404 6000 HUMAN SERVICES CARNEGIE MELLON UNIVERSITY 500 FORBES AVE PITTSBURGH PA 15213 10000 EDUCATION DAYBREAK 605 S PATTERSON BLVD DAYTON OH 45402 25000 HUMAN SERVICES JEWISH NATIONAL FUND 42 EAST 69TH ST NEW YORK NY 10021 10000 JEWISH RELATED PLANNED PARENTHOOD 224 N WILKINSON ST DAYTON OH 45402 8300 OTHER TEMPLE BETH ADON 5275 MARSHALL RD DAYTON OH 45429 10000 JEWISH RELATED TRANSPORTATION 70 LIVING EXPENSES (RENT AND UTILITIES) 3640 CONSUMABLES (FOOD AND CLOTHING) 1586 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 143061 0 0 0 0 0 7250 0 8505 0 158816 0 0 0 PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 3 101728 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 -199,474. PPP FORGIVENESS (NOT FORGIVEN IN 2020) 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.