2020-11-13T11:59:50-06:00 2019-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2019-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER CHIEF EXECUTIVE OFFICER 9376101555 2020-11-11 1 TODD R ROBERTS CPA P00197560 9372235247 2020-11-10 64.141.187.4 2020-11-11 08:51:20 ES P E229CD9B282782AD548762838A8F5FAFCCA0F510 39E90CBB44B41E0C3D082B7A69A63BDC1055460A 2019 2021-01-29 14:40:06Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 26890068 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. 27 27 79 140 78450 -79180 1865807 1946504 990163 1063676 1168597 1655942 -996 11038 4023571 4677160 2212827 1568640 0 0 2306687 2345716 0 0 136184 1173738 1104429 5693252 5018785 -1669681 -341625 41866969 46664907 6017146 5341325 35849823 41323582 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 1495253 944213 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 79 MEMBERSHIP UNITS IN 2019, SERVED 133 CHILDREN IN CHILDCARE. 804998 33333 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 142085 78450 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 4,000 COPIES MONTHLY. 314803 7680 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 56603 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING OUTREACH, FINANCIAL AID, AND STUDENT LOANS. 1568640 1568640 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 1940046 1568640 7680 4382382 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 27 0 1 79 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 27 27 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 DAVID PIERCE IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 MARY RITA WEISSMAN VP PERSONNEL/FOUNDATION CHAIR 1.00 X X 0 0 0 RABBI JUDY CHESSIN BOARD MEMBER 1.00 X 0 0 0 BRUCE FELDMAN 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 EDWARD KRESS BOARD MEMBER 1.00 X 0 0 0 SCOTT LIBERMAN BOARD MEMBER 1.00 X 0 0 0 DRMICHELE DRITZ JFS CHAIR 1.00 X 0 0 0 DR HEATH GILBERT PRESIDENT ELECT/TREASURER 1.00 X X 0 0 0 DAVID LONDON BOARD MEMBER 1.00 X 0 0 0 ALAN GABEL 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 DR SAM DORF BOARD MEMBER 1.00 X 0 0 0 KATE ELDER BOARD MEMBER 1.00 X 0 0 0 MARNI FLAGEL BOARD MEMBER 1.00 X 0 0 0 NEIL FRIEDMAN BOARD MEMBER 1.00 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 CATHY GARDNER CHIEF EXECUTIVE OFFICER 40.00 X 140817 0 16095 JOHN DALES CHIEF FINANCIAL OFFICER 40.00 X 83733 0 23244 224550 0 39339 1 0 1 1 0 2605 16787 16755 87630 1822727 192580 1946504 DAYTON JEWISH COMM CTR 624410 944213 944213 ADVERTISING 511110 78450 78450 PROGRAM FEES 624100 33333 33333 SENIOR SERVICES 624100 7680 7680 1063676 546311 546311 23274604 22156728 8245 1117876 -8245 1109631 1109631 26500 16755 47935 -21435 -21435 SHARED EXPENSES, REIMBURSEMENTS, 624100 32473 32473 32473 4677160 1017699 78450 1634507 1557237 1557237 11403 11403 263888 65972 135151 62765 1584947 1415323 134520 35104 55254 47442 7391 421 311527 264102 33382 14043 130100 105447 17827 6826 20249 20249 22146 11073 11073 37000 18500 18500 23538 19594 3944 8843 5318 3525 178654 125343 40502 12809 90488 61319 29169 43829 38648 5181 56283 38785 14123 3375 188781 188781 77236 54484 22752 PROGRAM SUPPLIES 139409 139409 EQUIPMENT RENTAL AND MA 126713 126713 FOOD 59053 59053 -50 50 MISCELLANEOUS 32207 28436 2980 791 5018785 4382382 500219 136184 143669 121727 174769 82555 158568 120323 73450 73450 84070 86035 178124 222681 8388956 3084770 5476308 5304186 35502457 40578396 75554 75554 41866969 46664907 445928 376792 318095 327344 39514 26127 1758927 2188194 3454682 2422868 6017146 5341325 X 22300655 25622686 13549168 15700896 35849823 41323582 41866969 46664907 X -341625 4992089 823295 X X 0 1 X 1 0 X 1681387 3162975 2496480 1892106 1973004 11205952 1681387 3162975 2496480 1892106 1973004 11205952 11205952 411164 425679 411636 489662 546311 2284452 34453 35706 44167 36240 32473 183039 13673443 4747219 0.81950 0.78740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46 127 193320 250619 1486752 1005219 18074979 20328114 1 1 0 1 X 17583470 250619 3636206 1005219 136962 20328114 19322622 395274 -621512 1374090 138824 17583470 14752364 4167372 2014053 1474630 136537 19322622 13854515 1489333 908850 1390101 110233 14752364 15019281 525324 34970 1609648 115412 13854515 0 0 1627051 1627051 6046733 2576832 3469901 553448 375335 178113 161724 132603 29121 5304186 LONG-TERM DEFINED BENEFIT OBLIGATION 2403177 OTHER CURRENT LIABILITIES 19691 2422868 X 9934704 4992089 265455 5257544 4677160 0 4677160 5284240 265455 265455 5018785 0 5018785 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, 2019 AND 2018, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2016, 2017, AND 2018 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 990 217,520. FUNDRAISING 47,935. PART XII, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEE, ELIMINATED ON FORM 990 217,520. FUNDRAISING 47,935. X 0 PRESIDENT'S DINNER 43255 16755 26500 17186 14570 16179 43255 16755 26500 17186 14570 16179 47935 -21435 1 OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 13667 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 320644 SUPPORT ALLOCATION JEWISH FEDERATION OF NORTH AMERICA - BIRTHRIGHT ISRAEL 26 BROADWAY STE 1700 NEW YORK NY 10004 5000 SUPPORT ALLOCATION ALZHEIMER'S ASSOCIATION OF MIAMI VALLEY 31 WEST WHIPP ROAD DAYTON OH 45459 19750 HUMAN SERVICES AMERICAN JEWISH COMMITTEE 205 W 4TH ST 1270 CINCINNATI OH 45202 13500 JEWISH RELATED BETH SYNAGOGUE 7020 N MAIN ST DAYTON OH 45415 55182 JEWISH RELATED CEDAR VILLAGE 5467 CEDAR VILLAGE DE MASON OH 45040 8000 HEALTH GRANTS CENTER FOR HOLOCAUST AND HUMANITY EDUCATION 8401 MONTGOMERY RD CINCINNATI OH 45236 7000 JEWISH RELATED CHABAD OF GREATER DAYTON 2001 FAR HILLS AVE DAYTON OH 45419 54000 JEWISH RELATED CHILDREN'S HOSPITAL CINCINNATI 333 BURNET AVE CINCINNATI OH 45229 8000 HEALTH GRANTS CINCINNATI JEWISH FEDERATION 8499 RIDGE RD CINCINNATI OH 45236 18000 JEWISH RELATED ECKERD COLLEGE 4200 54TH AVE ST PETERSBURG FL 33711 5000 EDUCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45409 26402 JEWISH RELATED JEWISH FEDERATION OF NE NEW YORK 184 WASHINGTON AVE EXTENSION ALBANY NY 12203 5000 JEWISH RELATED PALM BEACH ORTHODOX SYNAGOGUE 120 N COUNTY RD PALM BEACH FL 33480 17341 JEWISH RELATED TEMPLE BETH DAVID 7657 HOOD RD PALM BEACH GARDENS FL 33418 6306 JEWISH RELATED TEMPLE BETH OR 5275 MARSHALL RD DAYTON OH 45429 50000 JEWISH RELATED TEMPLE ISRAEL 130 RIVERSIDE DR DAYTON OH 45405 57000 JEWISH RELATED OHIO STATE UNIVERSITY 281 W LANE AVE COLUMBUS OH 43210 5000 EDUCATION HABITAT FOR HUMANITY - SONOMA COUNTY 3273 AIRWAY DR SANTA ROSA CA 95403 10000 HUMAN SERVICES BOISE PUBLIC SCHOOLS EDUCATION FOUNDATION 8169 W VICTORY RD BOISE ID 83709 46533 EDUCATION CONGREGATION OHAV SHALOM 115 KRUMKILL RD ALBANY NY 12208 5000 JEWISH RELATED DAYTON PERFORMING ARTS ALLIANCE 126 N MAIN ST DAYTON OH 45402 7200 ARTS JFNA PO BOX 157 NEW YORK NY 10268 55000 JEWISH RELATED JEWISH CEMETERIES OF GREATER DAYTON 525 VERSAILLES DR DAYTON OH 45459 26200 JEWISH RELATED SEVA FOUNDATION 1786 FIFTH ST BERKELEY CA 94710 5000 HUMAN SERVICES UNITED APPEAL OF NORTHERN CALIFORNIA 2280 BENTON DR REDDING CA 96003 9000 JEWISH RELATED WILMINGTON COLLEGE 1870 QUAKER WAT WILMINGTON OH 45177 5000 EDUCATION TRANSPORTATION 420 LIVING EXPENSES (RENT AND UTILITIES) 9063 CONSUMABLES (FOOD AND CLOTHING) 1776 MEDICAL BILLS/INSURANCE 144 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 140817 0 0 0 0 0 7135 0 8960 0 156912 0 0 0 PART VII, SCHEDULE A, LINE 5 DAVID PIERCE, THE PAST PRESIDENT OF THE BOARD, IS EMPLOYED BY COOLIDGE WALL. LEGAL FEES PAID BY THE ORGANIZATION TO COOLIDGE WALL FOR THE YEAR WERE $21,835. PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 6 192580 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 EXECUTIVE 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 823,295. 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.