2018-11-15T09:45:37-06:00 2017-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2017-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER CHIEF EXECUTIVE OFFICER 9376101555 2018-11-14 1 TODD R ROBERTS CPA P00197560 9372235247 2018-11-14 64.141.187.4 2018-11-14 13:19:13 ES P 39E90CBB44B41E0C3D082B7A69A63BDC1055460A 9A827A59EE539FBEF7091890176C154590AFCA23 2017 2019-02-21 02:37:17Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 55413789 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. 24 24 74 140 80237 -66706 3162975 2467197 874339 952839 932298 6410344 -33704 78680 4935908 9909060 2165429 1801860 0 0 2119469 2225089 0 0 186898 1102602 1134512 5387500 5161461 -451592 4747599 41652806 46272597 4526952 5049974 37125854 41222623 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 1327944 831146 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 78 MEMBERSHIP UNITS IN 2017, SERVED 120 CHILDREN IN CHILDCARE. 868308 32510 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 129549 80237 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 4,000 COPIES MONTHLY. 283650 8946 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 44388 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING OUTREACH, FINANCIAL AID, AND STUDENT LOANS. 1801860 1801860 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 72935 OTHER - PROGRAM SERVICES RELATED TO THE COVENANT HOUSE 2202833 1801860 8946 4528634 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 32 0 1 74 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 24 24 1 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 JUDY ABROMOWITZ IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 DAVID PIERCE PRESIDENT 1.00 X X 0 0 0 MARY RITA WEISSMAN OFFICER 1.00 X X 0 0 0 PATRICIA CARUSO BOARD MEMBER 1.00 X 0 0 0 RABBI JUDY CHESSIN BOARD MEMBER 1.00 X 0 0 0 BRUCE FELDMAN OFFICER 1.00 X X 0 0 0 JOEL FRYDMAN BOARD MEMBER 1.00 X 0 0 0 DR MARTHA MOODY-JACOBS BOARD MEMBER 1.00 X 0 0 0 BEVERLY LOUIS OFFICER 1.00 X X 0 0 0 IRA SEGALEWITZ BOARD MEMBER 1.00 X 0 0 0 SHIRLEE GILBERT BOARD MEMBER 1.00 X 0 0 0 HELENE GORDON 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 MICHELE DRITZ BOARD MEMBER 1.00 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 DAVID GOLDENBERG BOARD MEMBER 1.00 X 0 0 0 KATHRYN POLK BOARD MEMBER 1.00 X 0 0 0 DANIEL SWEENY BOARD MEMBER 1.00 X 0 0 0 SAM DORF BOARD MEMBER 1.00 X 0 0 0 GAYLE MOSCOWITZ BOARD MEMBER 1.00 X 0 0 0 HANNAH SCHWARTZ BOARD MEMBER 1.00 X 0 0 0 MELINDA DONER BOARD MEMBER 1.00 X 0 0 0 CATHY GARDNER CHIEF EXECUTIVE OFFICER 40.00 X 138860 0 15585 JOHN DALES CHIEF FINANCIAL OFFICER 40.00 X 83769 0 12914 TODD BETTMAN OFFICER 1.00 X 0 0 0 HEATH GILBERT OFFICER 1.00 X 0 0 0 222629 0 28499 1 0 1 1 0 5388 14386 30550 75421 2341452 614494 2467197 DAYTON JEWISH COMM CTR 624410 831146 831146 ADVERTISING 511110 80237 80237 PROGRAM FEES 624100 32510 32510 SENIOR SERVICES 624100 8946 8946 952839 411636 411636 123333 64092 59241 59241 59241 47900566 3484768 44398860 987766 3501706 2497002 5998708 2497002 3501706 29283 30550 54011 -24728 -24728 SHARED EXPENSES, REIMBURSEMENTS, 624100 44167 44167 44167 9909060 3473012 80237 3888614 1789768 1789768 12092 12092 251128 62782 126568 61778 1496340 1329071 97107 70162 49403 41605 5171 2627 302423 256677 17230 28516 125795 101564 15132 9099 26365 26365 32858 32858 88396 55487 32909 39241 39241 15763 9902 5790 71 163412 108979 44097 10336 76141 48216 27925 40347 34827 5520 57115 37229 15725 4161 182899 182899 80930 60922 20008 PROGRAM SUPPLIES 128879 128879 0 EQUIPMENT RENTAL AND MA 110030 110030 DIETARY 49679 49679 -34 34 MISCELLANEOUS 42343 35927 6416 0 114 114 5161461 4528634 445929 186898 273498 205660 2108838 0 70166 49093 239840 77990 73450 73450 80670 79695 202498 171915 8400616 2749793 6784845 5650823 31743447 39888417 75554 75554 41652806 46272597 409993 351382 322773 314206 37196 38823 1138429 1755960 2618561 2589603 4526952 5049974 X 23644375 26700271 13481479 14522352 37125854 41222623 41652806 46272597 X 4747599 -12006 -638824 X X 0 1 X 1 0 X 5538221 3060981 1681387 3162975 2496480 15940044 5538221 3060981 1681387 3162975 2496480 15940044 3726061 12213983 288953 329890 411164 425679 411636 1867322 22083 38298 34453 35706 44167 174707 17982073 4361333 0.67920 0.70220 X 48 120 667597 4167372 1914905 1474630 18593039 19322622 1 1 0 1 X 14752364 4167372 2014053 1474630 136537 19322622 13854515 1489333 908850 1390101 110233 14752364 15019281 525324 34970 1609648 115412 13854515 14804222 295276 1088472 1054172 114517 15019281 13048481 385579 2466194 992290 103742 14804222 0 0 1627051 1627051 6046733 2267305 3779428 532010 329228 202782 194822 153260 41562 5650823 LONG-TERM DEFINED BENEFIT OBLIGATION 2556112 OTHER CURRENT LIABILITIES 33491 2589603 X 10223867 -12006 326813 314807 9909060 0 9909060 5488274 326813 326813 5161461 0 5161461 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, 2017 AND 2016, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2014, 2015, AND 2016 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL ACTIVITY PRESENTED NET ON FORM 990 64,092. MANAGEMENT FEE, ELIMINATED ON FORM 990 208,710. FUNDRAISING 54,011. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL ACTIVITY PRESENTED NET ON FORM 990 64,092. MANAGEMENT FEE, ELIMINATED ON FORM 990 208,710. FUNDRAISING 54,011. X 0 PRESIDENT'S DINNER 59833 30550 29283 18452 13041 22518 59833 30550 29283 18452 13041 22518 54011 -24728 1 OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 11970 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 311131 SUPPORT ALLOCATION JEWISH FEDERATION OF NORTH AMERICA - BIRTHRIGHT ISRAEL 26 BROADWAY STE 1700 NEW YORK NY 10004 5000 SUPPORT ALLOCATION JEWISH FEDERATION OF NORTH AMERICA - SPEAKER MISSION TRIP 27 BROADWAY STE 1700 NEW YORK NY 10004 1000 SUPPORT ALLOCATION JEWISH COUNCIL FOR PUBLIC AFFARIS 116 EAST 27TH STREET NEW YORK NY 10016 1650 SUPPORT ALLOCATION ALZHEIMER'S ASSOCIATION OF MIAMI VALLEY 31 WEST WHIPP ROAD DAYTON OH 45459 10500 HUMAN SERVICES AMERICAN JEWISH COMMITTEE 205 W 4TH ST 1270 CINCINNATI OH 45202 12250 JEWISH RELATED BETH SYNAGOGUE 7020 N MAIN ST DAYTON OH 45415 33381 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 58500 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 DAYBREAK 605 S PATTERSON BLVD DAYTON OH 45402 148780 HUMAN SERVICES ECKERD COLLEGE 4200 54TH AVE ST PETERSBURG FL 33711 5000 EDUCATION EMORY UNIVERSITY 1762 CLIFTON RD ATLANTA GA 30322 200000 EDUCATION GEORGE WASHINGTON UNIV LAW SCHOOL 2000 H STREET NW WASHINGTON DC 20077 10000 JEWISH RELATED HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45409 26298 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 18522 JEWISH RELATED SAINT PATRICK CHURCH 110 E THIRD STREET MARYSVILLE KY 41056 8000 JEWISH RELATED TEMPLE BETH DAVID 7657 HOOD RD PALM BEACH GARDENS FL 33418 6735 JEWISH RELATED TEMPLE BETH OR 5275 MARSHALL RD DAYTON OH 45429 50875 JEWISH RELATED TEMPLE ISRAEL 130 RIVERSIDE DR DAYTON OH 45405 14426 JEWISH RELATED THE MIAMI VALLEY SCHOOL 5151 DENISE DR DAYTON OH 45429 100000 EDUCATION UNITED REHABILITATION SERVICES 4710 TROY PIKE DAYTON OH 45424 4500 HUMAN SERVICES UNITED WAY 33 W FIRST ST DAYTON OH 45402 6600 HUMAN SERVICES UNIVERSITY OF DAYTON 300 COLLEGE PARK DAYTON OH 45469 5000 EDUCATION TRANSPORTATION 8 794 LIVING EXPENSES (RENT AND UTILITIES) 12 6004 CONSUMABLES (FOOD AND CLOTHING) 30 1473 MEDICAL BILLS/INSURANCE 5 3321 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 138860 0 0 0 0 0 7034 0 8551 0 154445 0 0 0 PART VII, SCHEDULE A, LINE 5 DAVID PIERCE, THE PRESIDENT OF THE BOARD, IS EMPLOYED BY COOLIDGE WALL. LEGAL FEES PAID BY THE ORGANIZATION TO COOLIDGE WALL FOR THE YEAR WERE $32,858. PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 6 614494 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 A, LINE 2 SHIRLEE GILBERT HAS A "FAMILY" RELATIONSHIP WITH HEATH GILBERT TODD BETTMAN HAS A "FAMILY" RELATIONSHIP WITH DANIEL SWEENY 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 -638,824. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS HAS THE RESPONSIBILITY OF SELECTING THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 COVENANT MANOR C 3484768 CASH CONTRIBUTION