2020-11-10T13:25:28-06:00 2019-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2019-01-01 262599786 MOISHE HOUSE MOIS 8555985509 441 SAXONY ROAD NO BARN 2 ENCINITAS CA 92024 DAVID CYGIELMAN CEO 8555985509 2020-11-10 1 RICHARD J LOCASTRO CPA P00288314 3019519090 75.103.231.202 2020-11-10 14:25:21 ES P 5C87AA5DEAB0FAFCE4C9798789F3A6F3B6D9AACF 3282807D3C0AA02E9BAB1EB89DF4B4F5465EC79F 2019 2021-01-29 14:40:06Z DAVID CYGIELMAN 441 SAXONY ROAD NO BARN 2 ENCINITAS CA 92024 16582447 0 X WWW.MOISHEHOUSE.ORG X 2008 CA SEE PART III, LINE 1. 18 18 56 1078 0 0 15655745 16150457 160853 245415 25346 172196 11304 14379 15853248 16582447 0 1000000 0 0 4578891 4842144 0 0 1550556 8141408 8947664 12720299 14789808 3132949 1792639 10902687 13737956 942281 951528 9960406 12786428 X WE ENVISION MOISHE HOUSE AS THE GLOBAL LEADER OF PLURALISTIC JEWISH LIFE FOR ADULTS IN THEIR 20S. WE FACILITATE A WIDE RANGE OF EXPERIENCES, SO THAT THEY HAVE THE LEADERSHIP, KNOWLEDGE AND COMMUNITY TO ENRICH THEIR JEWISH JOURNEYS. (CONTINUED ON SCHEDULE O) FOUNDED IN 2006, MOISHE HOUSE LAUNCHED WHEN FOUR JEWISH 20-SOMETHINGS BEGAN HOSTING SHABBAT DINNERS IN OAKLAND, CALIFORNIA FOR THEIR FRIENDS AND NETWORKS. FUELED BY ENORMOUS DEMAND FOR PEER-LED, HOME-BASED PROGRAMMING FROM YOUNG ADULTS AND THEIR JEWISH COMMUNITIES, MOISHE HOUSE HAS BECOME THE GLOBAL LEADER OF JEWISH LIFE FOR YOUNG ADULTS. WITH 100 HOUSES IN 20 COUNTRIES, OUR MODEL TRAINS, SUPPORTS AND EMPOWERS YOUNG JEWISH LEADERS AS THEY CREATE MEANINGFUL EXPERIENCES IN THEIR LOCAL COMMUNITIES FOR THEMSELVES AND THEIR PEERS. OUR APPROACH IS BECOMING AN INCREASINGLY RECOGNIZED AVENUE FOR YOUNG ADULT ENGAGEMENT THAT IS SCALABLE AND EASILY REPLICATED. 0 0 11572670 1000000 245415 MOISHE HOUSE PROVIDES OPPORTUNITIES FOR YOUNG ADULTS TO BE COMMUNITY BUILDERS AND ENGAGE THEIR PEERS IN JEWISH LIFE, JEWISH EDUCATION AND COMMUNITY SERVICE ON A REGULAR BASIS, INCREASING YOUNG ADULTS' CONNECTIONS TO JEWISH COMMUNITY AND LIFE. THE PROGRAMS TAKE PLACE PRIMARILY IN HOMES, BUT ALSO IN OTHER PUBLIC SPACE AND RETREAT LOCATIONS. THIS YEAR, MOISHE HOUSE ENGAGED NEARLY 60,000 UNIQUE YOUNG ADULTS IN JEWISH LIFE. 11572670 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 186 0 1 56 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X X RACHEL FRUCHTMAN 8555985509 441 SAXONY ROAD BARN 2 ENCINITAS CA 92024 BEN LUSHER CHAIR 15.00 X X 0 0 0 DOTTIE BENNETT VICE CHAIR 2.00 X X 0 0 0 TAMAR REMZ VICE CHAIR 2.00 X X 0 0 0 SPENCER KALLICK VICE CHAIR 2.00 X X 0 0 0 JARROD BECK TREASURER 2.00 X X 0 0 0 STEFAN TEODOSIC SECRETARY 2.00 X X 0 0 0 BENJI FRIEND BOARD MEMBER 2.00 X 0 0 0 GLENN GOODSTEIN BOARD MEMBER (UNTIL 6/2019) 2.00 X 0 0 0 ILIA SALITA BOARD MEMBER (FROM 9/2019) 2.00 X 0 0 0 JAKE SULLIVAN BOARD MEMBER (UNTIL 9/2019) 2.00 X 0 0 0 JILL SMITH BOARD MEMBER 2.00 X 0 0 0 JIM HEEGER BOARD MEMBER 2.00 X 0 0 0 JOE WOLF BOARD MEMBER 2.00 X 0 0 0 KEVIN WALDMAN BOARD MEMBER (UNTIL 9/2019) 2.00 X 0 0 0 LAURA CUTLER BOARD MEMBER (FROM 3/2019) 2.00 X 0 0 0 MARK CHARENDOFF BOARD MEMBER 2.00 X 0 0 0 MICHELLE LEBOWITS BOARD MEMBER 2.00 X 0 0 0 RUSS ROBINSON BOARD MEMBER 2.00 X 0 0 0 SABRINA NAIM BOARD MEMBER 2.00 X 0 0 0 STEPHEN COHEN BOARD MEMBER (FROM 3/2019) 2.00 X 0 0 0 TINA PRICE BOARD MEMBER (FROM 9/2019) 2.00 X 0 0 0 DAVID CYGIELMAN CHIEF EXECUTIVE OFFICER 40.00 X 308413 0 18022 JORDAN FRUCHTMAN CHIEF PROGRAM OFFICER 40.00 X 141444 0 15018 JENNIFER ROSEN CHIEF OPERATING OFFICER 40.00 X 139638 0 16379 LANDER GOLD SENIOR DIRECTOR OF ADVANCEMENT 40.00 X 129271 0 10474 ANN BAUMGARTEN SENIOR DIRECTOR HR & RISK MGMT. 40.00 X 123911 0 13107 LAURENCE GAST VICE PRESIDENT OF ADVANCEMENT 40.00 X 110704 0 15470 TERRY WUNDER SENIOR PROGRAM DIRECTOR 40.00 X 100783 0 6110 1054164 0 94580 7 0 1 0 TOBIN BELZER 1114 SOUTH OGDEN DRIVE LOS ANGELES CA 90019 EVALUATION OF OPEN DOOR PROJECT 126937 1 16150457 16150457 MEETINGS AND EVENTS 900099 245415 245415 245415 146451 146451 25745 0 25745 25745 25745 MISCELLANEOUS 900099 14379 14379 14379 16582447 245415 0 186575 X 1000000 1000000 638914 295535 96490 246889 3410292 2102183 564997 743112 48986 31195 8192 9599 408243 247404 67588 93251 335709 181771 79646 74292 3686 3686 137316 137316 4812 4812 384392 156293 227504 595 145944 96119 20289 29536 320969 128663 160723 31583 178322 103441 30415 44466 195346 114960 32420 47966 586606 292282 159247 135077 1682976 1609229 73747 20343 12101 3318 4924 62413 36429 10513 15471 RENT SUBSIDY (SCH. O) 2556523 2556523 PROGRAMMING (SCH. O) 2217914 2217914 RETREAT CNTR. (SCH. O) 304175 285327 18848 ENDOWMENT EXPENDITURES 40739 40739 105188 64562 40578 48 14789808 11572670 1666582 1550556 5334577 2122769 3170783 6816373 454910 3314727 1512026 295861 332413 101715 33905 88153 67810 46377 1083864 10902687 13737956 942281 951528 942281 951528 X 4473302 5179768 5487104 7606660 9960406 12786428 10902687 13737956 X 1792639 33383 1000000 X 0 1 X 1 0 X 6288614 8244583 9311907 15655745 16150457 55651306 6288614 8244583 9311907 15655745 16150457 55651306 18272836 37378470 201 5270 11084 25346 146451 188352 11401 11304 14379 37084 55876742 454281 0.66890 0.90120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1000000 74407 40739 4812 1028856 0.00000 1.00000 0.00000 1 0 101715 33905 67810 67810 BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FEDERATION 1028856 SECURITY DEPOSITS 55008 1083864 X 17098847 33383 59400 469168 561951 16536896 4812 40739 45551 16582447 14278992 59400 475335 534735 13744257 4812 1040739 1045551 14789808 PART V, LINE 4: THE FUND'S GENERAL PURPOSE IS TO PROMOTE AND FURTHER THE FEDERATION'S EXEMPT PURPOSES AS SET FORTH IN THE FEDERATION'S ARTICLES OF INCORPORATION AND BYLAWS. IN PARTICULAR, THE FUND IS BEING ESTABLISHED SOLELY TO PROVIDE FINANCIAL SUPPORT TO MOISHE HOUSE ST. LOUIS FOR ITS RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES. SHOULD MOISHE HOUSE ST. LOUIS NO LONGER EXIST OR IF THE ANNUAL EXPENSE OF THE PROGRAM IS LESS THAN THE FUNDS PAYOUT AMOUNT AVAILABLE IN ANY GIVEN YEAR, THEN THE FUND PAYOUT WILL PROVIDE FINANCIAL SUPPORT TO MOISHE HOUSE INTERNATIONAL FUND FOR ITS RELIGIOUS, CHARITABLE OR EDUCATIONAL PURPOSES. PART V, LINE 3A(I): MOISHE HOUSE IS THE BENEFICIARY OF AN AGENCY ENDOWMENT AT THE JEWISH COMMUNITY FEDERATION OF SAN FRANCISCO AND IT ANNUALLY RECEIVES AN ENDOWMENT DISTRIBUTION USED TO SUPPORT ITS OPERATIONS. PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2019, MOISHE HOUSE 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 CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF MOISHE HOUSE UK, INCLUDED IN THE 469,168. CONSOLIDATED AUDIT REPORT AND EXCLUDED FROM MOISHE HOUSE FORM 990 REPORTING. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENDITURES MADE FROM ENDOWMENT FUND, NETTED 40,739. AGAINST INVESTMENT INCOME IN THE AUDIT REPORT AND REPORTED ON FORM 990, PART IX. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF MOISHE HOUSE UK, INCLUDED IN THE 475,335. CONSOLIDATED AUDIT REPORT AND EXCLUDED FROM MOISHE HOUSE FORM 990 REPORTING. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENDITURES MADE FROM ENDOWMENT FUND, NETTED 40,739. AGAINST INVESTMENT INCOME IN THE AUDIT REPORT AND REPORTED ON FORM 990, PART IX. BOOK TO TAX REPORTING DIFFERENCE RELATING TO A MOISHE 1,000,000. HOUSE TRANSFER OF FUNDS TO AN AGENCY ENDOWMENT. THE TRANSFER IS REPORTED UNDER GAAP AS A BALANCE SHEET ACTIVITY ON THE FINANCIAL STATEMENTS AND, UNDER 990 REPORTING RULES, AS A GRANT EXPENSE ON THE 990. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MOISHE HOUSES, LEARNING RETREATS, TRAINING CONFERENCES, MOISHE HOUSE WITHOUT WALLS, FUNDRAISING 126786 EUROPE 1 8 PROGRAM SERVICES MOISHE HOUSES, LEARNING RETREATS, TRAINING CONFERENCES, MOISHE HOUSE WITHOUT WALLS, FUNDRAISING 1012247 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES MOISHE HOUSES, LEARNING RETREATS, TRAINING CONFERENCES, MOISHE HOUSE WITHOUT WALLS, FUNDRAISING 192073 NORTH AMERICA 0 0 PROGRAM SERVICES MOISHE HOUSES, LEARNING RETREATS, TRAINING CONFERENCES, MOISHE HOUSE WITHOUT WALLS, FUNDRAISING 220553 RUSSIA AND NEIGHBORING STATES 0 2 PROGRAM SERVICES MOISHE HOUSES, LEARNING RETREATS, TRAINING CONFERENCES, MOISHE HOUSE WITHOUT WALLS, FUNDRAISING 395569 SOUTH AMERICA 0 1 PROGRAM SERVICES MOISHE HOUSES, LEARNING RETREATS, TRAINING CONFERENCES, MOISHE HOUSE WITHOUT WALLS, FUNDRAISING 133789 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES MOISHE HOUSES, LEARNING RETREATS, TRAINING CONFERENCES, MOISHE HOUSE WITHOUT WALLS, FUNDRAISING 7713 1 11 0 0 1 11 2088730 0 2088730 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 JEWISH COMMUNITY FEDERATION OF SAN FRANCISCO 121 STEUART STREET SAN FRANCISCO CA 94105 941156533 501(C)(3) 1000000 AGENCY ENDOWMENT 1 0 X X X X 0 0 0 0 0 0 0 0 0 DAVID CYGIELMAN CHIEF EXECUTIVE OFFICER 308413 0 0 0 0 0 7932 0 10090 0 326435 0 0 0 JORDAN FRUCHTMAN CHIEF PROGRAM OFFICER 141444 0 0 0 0 0 3901 0 11117 0 156462 0 0 0 JENNIFER ROSEN CHIEF OPERATING OFFICER 139638 0 0 0 0 0 3942 0 12437 0 156017 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JORDAN FRUCHTMAN AND DAVID CYGIELMAN HAVE A BUSINESS RELATIONSHIP. GLENN GOODSTEIN AND DAVID CYGIELMAN HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE DRAFT IS REVIEWED BY STAFF AND SENT TO THOSE INDIVIDUALS CHARGED WITH GOVERNANCE. THOSE INDIVIDUALS REVIEW AND, IF APPLICABLE, DISCUSS ANY LINE ITEMS IN THE RETURN WITH THE ACCOUNTANTS. WHEN ALL ITEMS ARE FOUND TO BE ACCEPTABLE, THE ORGANIZATION AUTHORIZES THE OUTSIDE ACCOUNTING FIRM TO ELECTRONICALLY FILE THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS ANNUALLY RE-VISITED WITH THE STAFF AND THE BOARD OF DIRECTORS. EACH INDIVIDUAL NEEDS TO LIST CONFLICTS OF INTEREST AND SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSURE WHEN THEY COME ONBOARD. THE ORGANIZATION KEEPS THEM ON FILE WITH THE DEVELOPMENT TEAM WHO OVERSEES THE BOARD ACTIVITIES. IF A CONFLICT ARISES, THE AFFECTED PERSON PROMPTLY DISCLOSES ANY DIRECT OR INDIRECT FINANCIAL, OR OTHER MATERIAL OF INTEREST, WHICH HE/SHE HAS KNOWLEDGE OF ANY PROPOSED OR EXISTING ARRANGEMENT WITH MOISHE HOUSE PRIOR TO THE START OF ANY NEGOTIATIONS WITH RESPECT TO SUCH MATTER. THE CHAIRPERSON OF THE BOARD REFERS THE ISSUE TO THE FULL BOARD, THE EXECUTIVE COMMITTEE, OR OTHER BOARD COMMITTEE HAVING DECISION-MAKING AUTHORITY OVER THE SUBSTANTIVE MATTER IN QUESTION. THE INSIDER WHO DISCLOSES A PONTENTIAL CONFLICT MAY MAKE A PRESENTATION AND RESPOND TO QUESTIONS BY THE BOARD OR COMMITTEE, BUT AFTER SUCH PRESENTATION, HE OR SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION HAS A PERSONNEL COMMITTEE THAT IS RESPONSIBLE FOR REVIEWING AND APPROVING EXECUTIVE COMPENSATION. THE CEO'S COMPENSATION IS SET BY THIS COMMITTEE AND REVIEWED WITH THE BOARD BASED ON AVAILABLE MARKET DATA. THE LAST COMPENSATION REVIEW TOOK PLACE IN FEBRUARY 2019. THE ORGANIZATION HAS A PERSONNEL COMMITTEE THAT IS RESPONSIBLE FOR REVIEWING AND APPROVING EXECUTIVE COMPENSATION. THE CEO MAKES COMPENSATION RECOMMENDATIONS FOR OTHER OFFICERS AND KEY EMPLOYEES BASED ON AVAILABLE MARKET DATA WHICH THE PERSONNEL COMMITTEE REVIEWS AND APPROVES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE PRINCIPAL PLACE OF BUSINESS. THE CONFLICT OF INTEREST POLICY AND THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINES 24A, 24B, AND 24C: PART IX, LINES 24A, 24B, AND 24C REPORT RENT SUBSIDIES, DIRECT PROGRAMMING, AND RETREAT CENTER EXPENSES. THOSE EXPENSES WERE INCURRED IN PROVIDING THE FOLLOWING SERVICES: MOISHE HOUSES AND PODS - MOISHE HOUSES AND PODS ARE MADE UP OF 2-5 VOLUNTEERS WHO LIVE IN HOUSES THAT ARE PARTIALLY SUBSIDIZED BY MOISHE HOUSE. THESE HOMES SERVE AS CENTERS OF JEWISH COMMUNAL LIFE FOR YOUNG JEWISH ADULTS (SPECIFICALLY IN THEIR 20S AND 30S). RESIDENTS CREATE MULTIPLE PROGRAMS EACH MONTH BASED ON THEIR OWN AND THEIR COMMUNITY'S INTERESTS WHILE REMAINING ROOTED IN JEWISHNESS. INDIVIDUAL HOUSES AND PODS CAN PARTNER WITH OTHER ORGANIZATIONS TO FURTHER BUILD LOCAL JEWISH COMMUNITY. A SIGNIFICANT COST FOR RUNNING THE HOUSE AND POD PROGRAMS IS RENT SUBSIDY. MOISHE HOUSE DOES NOT CO-SIGN ON ANY APARTMENT OR HOUSE LEASE. MOISHE HOUSES/PODS ARE ELIGIBLE TO RECEIVE UP TO ONE-THIRD (FOR PODS), THREE-FOURTHS (FOR HOUSES) OR $3,000 (WHICHEVER COMES FIRST) IN RENT SUBSIDY. ADDITIONAL PROGRAM COSTS INCLUDE REIMBURSEMENTS. WE'VE STANDARDIZED THE MONTHLY MAXIMUM BASED ON THE NUMBER OF PROGRAMS EACH HOUSE RUNS ($300-$525). REIMBURSEMENTS WOULD BE BOTH NON-PERISHABLE AND PERISHABLE ITEMS (OFFICE SUPPLIES, EDUCATIONAL MATERIALS, DECORATIONS, FOOD) AND EDUCATOR OR FACILITATOR HONORARIUMS. HOUSES/PODS ARE ALSO ABLE TO APPLY FOR OPTIONAL ADDITIONAL FUNDING FOR SPECIFIC HOLIDAYS, JEWISH LEARNING, LARGE SCALE PROGRAMING (UP TO AN ADDITIONAL $500), OR SOCIAL JUSTICE/COMMUNITY SERVICE PROGRAMMING. MHWOW - MHWOW HOSTS (FORMER MOISHE HOUSE RESIDENTS AND JEWISH LEARNING RETREAT ATTENDEES) ARE PROGRAM VOLUNTEERS WHO HOST MEANINGFUL JEWISH EVENTS FOR THEIR SURROUNDING COMMUNITIES. COSTS FOR THIS PROGRAM INCLUDE TRAVEL FOR RETREATS, COSTS OF EVENTS (FOOD AND BEVERAGE, EDUCATORS, ART SUPPLIES, DECOR, EDUCATIONAL MATERIALS), TICKETS TO EVENTS (MUSEUMS, MOVIES, OTHER LOCAL ACTIVITIES), AND SCHOLARSHIPS (PRIMARILY FOR JEWISH LEARNING EXPERIENCES). PEER-LED RETREATS - PARTICIPANTS PARTAKE IN A SPECIALIZED TRAINING DESIGNED TO HELP THEM CREATE AND EXECUTE THEIR OWN UNIQUE PEER-LED RETREAT. THIS PROGRAM GIVES GRANTS UP TO $6,000 TO FACILITATORS GLOBALLY TO CREATE RETREATS AROUND ASPECTS OF JUDAISM THEY ARE PASSIONATE ABOUT IN THEIR LOCAL COMMUNITY. THROUGH THIS, FACILITATORS ARE ABLE TO BUILD LASTING CONNECTIONS THAT GO BEYOND THE RETREAT WEEKEND AND ENCOURAGE PARTICIPANTS TO EXPERIENCE JEWISHNESS IN NEW WAYS. COSTS FOR THIS PROGRAM INCLUDE REIMBURSEMENTS FOR CONTRACTORS (USUALLY FOLKS WHO SERVE AS GUEST EDUCATORS, OR LOGISTICAL SUPPORT), PROGRAM SUPPLIES (INCLUDING COPIES, BOOKS, NAMETAGS, SWAG, ART/OFFICE SUPPLIES, ONLINE PLATFORMS, MARKETING ETC.), FOOD (DURING EVENT), VENUES, AND FACILITATOR HONORARIUMS. FISCAL SPONSORSHIPS - WE CURRENTLY HAVE TWO FISCAL SPONSORSHIPS: THE OPEN DOR PROJECT AND RIGHTEOUS CROWD. THE OPEN DOR PROJECT IS DESIGNED TO FURTHER THE CREATION AND DEVELOPMENT OF NEW AND EMERGING MODELS OF JEWISH SPIRITUAL COMMUNITY AROUND THE COUNTRY. THIS IS DONE BY PROVIDING UP TO THREE YEARS OF OPERATIONAL FUNDING TO ENTREPRENEURIAL JEWISH CLERGY TO CREATE AND GROW INDEPENDENT, WELCOMING, AND SUSTAINABLE SPIRITUAL COMMUNITIES THAT INSPIRE INDIVIDUALS, COUPLES, AND FAMILIES TO ACTIVELY LIVE VIBRANT JEWISH LIVES. RIGHTEOUS CROWD IS A PLATFORM THAT CONNECTS THE JEWISH COMMUNITY TO SMALL AND INNOVATIVE NOT-FOR-PROFITS DOING EXCEPTIONAL WORK. THEY CROWDFUND $1/DAY FROM THEIR MEMBERS, AND EACH WEEK, DISTRIBUTE THE COLLECTIVE DONATIONS TO A DIFFERENT ORGANIZATION. FORM 990, PART XI, LINE 9: BOOK TO TAX REPORTING DIFFERENCE RELATING TO A MOISHE HOUSE 1,000,000. TRANSFER OF FUNDS TO AN AGENCY ENDOWMENT. THE TRANSFER IS REPORTED UNDER GAAP AS A BALANCE SHEET ACTIVITY ON THE FINANCIAL STATEMENTS AND, UNDER 990 REPORTING RULES, AS A GRANT EXPENSE ON THE 990.