2018-05-14T11:25:24-05:00 2017-06-30 476097913 SEIM JOHNSON LLP 18081 BURT STREET SUITE 200 OMAHA NE 680224722 990 2016-07-01 201123519 JEWISH FEDERATION OF OMAHA FOUNDATION JEWI 4023346498 333 SOUTH 132ND STREET OMAHA NE 68154 HOWARD N EPSTEIN EXECUTIVE DIRECTOR 4023346498 2018-05-09 1 WENDY R COOLEY P01523804 4023302660 209.34.201.180 2018-05-09 14:42:48 CD P FCEDDD786A52D146CD6D5AF04BB3D8B974087028 FCEDDD786A52D146CD6D5AF04BB3D8B974087028 2016 2021-01-29 14:40:06Z HOWARD N EPSTEIN 333 SOUTH 132ND STREET OMAHA NE 68154 27670431 0 X WWW.JFOFOUNDATION.ORG X 2004 NE TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA. 18 18 0 18 33325 31173 3551502 4975962 0 0 425840 6499135 0 23215 3977342 11498312 5738102 5410896 0 0 0 0 0 0 450360 551356 450360 6289458 5861256 -2312116 5637056 76722950 83853970 7702514 9595084 69020436 74258886 TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA. 0 0 5410896 5410896 JEWISH FEDERATION OF OMAHA FOUNDATION'S PURPOSE IS TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA, INC. AND OTHER ORGANIZATIONS OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, RELIGIOUS, OR SCIENTIFIC PURPOSES WHICH ARE DESCRIBED IN IRC SECTIONS 501(C)3 AND WHICH ARE AFFILIATED WITH, OR RECEIVE SUPPORT FROM, THE JEWISH FEDERATION OF OMAHA, INC. OR ARE RECOMMENDED TO THE FOUNDATION BY DONORS TO JEWISH FEDERATION OF OMAHA, INC. OR FOUNDATION. 5410896 1 1 0 0 0 1 0 0 1 1 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X RICHARD GOEDEKEN 4023346434 333 SOUTH 132ND STREET OMAHA NE 68154 CARL RIEKES PRESIDENT 3.00 3.00 X X 0 0 0 DONALD GOLDSTEIN SECRETARY 1.00 0.00 X X 0 0 0 ANDREW ROBINSON TREASURER 1.00 0.00 X X 0 0 0 STEVEN BLOCH DIRECTOR 1.00 0.00 X 0 0 0 PAUL EPSTEIN DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL M ERMAN DIRECTOR 1.00 0.00 X 0 0 0 TED FRIEDLAND DIRECTOR 1.00 0.00 X 0 0 0 DAVID GILINSKY DIRECTOR 1.00 0.00 X 0 0 0 GLORIA KASLOW DIRECTOR 1.00 0.00 X 0 0 0 JOE KIRSHENBAUM DIRECTOR 1.00 0.00 X 0 0 0 HOWARD KOOPER DIRECTOR 1.00 0.00 X 0 0 0 JODY MALASHOCK DIRECTOR 1.00 0.00 X 0 0 0 MURRAY H NEWMAN DIRECTOR 2.00 0.00 X 0 0 0 STEVEN NOGG DIRECTOR 1.00 0.00 X 0 0 0 HARLEY D SCHRAGER DIRECTOR 1.00 0.00 X 0 0 0 JEFFREY SCHRAGER DIRECTOR 1.00 0.00 X 0 0 0 TED M SELDIN DIRECTOR 1.00 0.00 X 0 0 0 NORMAN VEITZER DIRECTOR 1.00 0.00 X 0 0 0 HOWARD EPSTEIN FOUNDATION DIRECTOR 40.00 0.00 X 0 147139 11227 0 147139 11227 0 0 1 0 0 1335330 3640632 1397595 4975962 251210 33325 217885 22420044 16172119 6247925 6247925 6247925 FUND FEES 561000 23215 23215 23215 11498312 0 33325 6489025 5352804 5352804 58092 58092 84702 84702 156 156 5855 5855 2722 2722 18025 18025 4540 4540 681 681 10143 10143 6539 6539 REIMBURSEMENT - SALARIE 276870 276870 REIMBURSEMENT - PAYROLL 19782 19782 REIMBURSEMENT - BENEFIT 14757 14757 ENDOWMENT EXPENSE 4936 4936 652 652 5861256 5410896 0 450360 437 4884 1452576 2139304 0 111682 247522 7316173 31034716 65589095 48649359 2251954 1776774 1033 1411 76722950 83853970 238497 314860 7140197 9046175 323820 234049 7702514 9595084 X 47585021 52135032 4315051 4454392 17120364 17669462 69020436 74258886 76722950 83853970 5637056 -398606 0 X X 0 1 X 1 0 X X 1 JEWISH FED OF OMAHA INC 470384659 7 1 3228909 0 1 3228909 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 6: SUPPORT IS ALSO PROVIDED TO OTHER 501(C)(3) ORGANIZATIONS OF WHICH ARE AFFILIATED WITH, OR RECEIVE SUPPORT FROM, THE JEWISH FEDERATION OF OMAHA, INC. OR ARE RECOMMENDED TO THE FOUNDATION BY DONORS TO JEWISH FEDERATION OF OMAHA, INC. OR THE FOUNDATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 281 2343108 2691245 21445030 1 1 0 1 X 20714443 1532856 1676147 634030 23289416 21879595 216263 -398374 983041 20714443 21640737 967697 168925 897764 21879595 19067285 479733 2655615 561896 21640737 18248947 432930 1361188 943920 31860 19067285 0.14930 0.67020 0.18050 0 0 0 CHARITABLE REMAINDER TRUST 2295329 F CASH SURRENDER VALUE OF LIFE INSURANCE 290604 F JEWISH FEDERATION OF METRO CHICAGO PEP INT 23568940 F JEWISH COMMUNITY ENDOWMENT POOL, LLP 22470873 F CHECKS IN TRANSIT 23613 F 48649359 CHARITABLE REMAINDER TRUST 234049 234049 X PART IV, LINE 2B: THE FOUNDATION HOLDS ASSETS IN TRUST FOR VARIOUS ORGANIZATIONS IN A FIDUCIARY CAPACITY. THE FOUNDATION MANAGES THE ASSETS AND CAN ONLY MAKE DISTRIBUTIONS AT THE REQUEST OF THE OWNERS. THE ASSETS ARE INCLUDED IN INVESTMENTS AND LIABILITIES IN CUSTODIAL FUNDS ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. PART V, LINE 4: ENDOWMENT FUNDS HELD BY THE JEWISH FEDERATION OF OMAHA FOUNDATION ARE USED TO SUPPORT PROGRAMS MANAGED BY THE JEWISH FEDERATION OF OMAHA INCLUDING SCHOLARSHIPS, EDUCATION ACTIVITIES, AND OTHER PROGRAM EXPENSES. PART X, LINE 2: THE FEDERATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE CODE AND HAS RECEIVED A DETERMINATION LETTER THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. FOR THE YEAR ENDED JUNE 30, 2017, $64,000 IS RECORDED AS A TAX LIABILITY AND INCLUDED WITHIN ACCRUED EXPENSES IN THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. FOR THE YEAR ENDED JUNE 30, 2016, THE FEDERATION MADE TAX ESTIMATE PAYMENTS OF $35,000 DURING THE YEAR AND ESTIMATED THE TAX EXPENSE TO BE $10,000 WHICH RESULTED IN PREPAID TAXES OF $25,000 WHICH IS RECORDED IN ACCRUED EXPENSES. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN THE FEDERATION'S TAX-EXEMPT STATUS. IN GENERAL, SUCH STANDARDS REQUIRE THE FEDERATION TO MEET A COMMUNITY BENEFITS STANDARD AND COMPLY WITH VARIOUS LAWS AND REGULATIONS. THE FEDERATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC(740), INCOME TAXES. THE FEDERATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2017 AND 2016, THE FEDERATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. THE FEDERATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FEDERATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2013. 1 COMMUNITY ALLIANCE INC 4001 LEAVENWORTH STREET OMAHA NE 68105 470637493 501(C) (3) 5000 GENERAL SUPPORT ANTI-DEFAMATION LEAGUE 605 THIRD AVENUE NEW YORK NY 10158 131818723 501(C) (3) 35060 GENERAL SUPPORT BETH EL SYNAGOGUE 14506 CALIFORNIA STREET OMAHA NE 68154 470388140 501(C) (3) 139531 GENERAL SUPPORT BETH ISRAEL SYNAGOGUE 12604 PACIFIC STREET OMAHA NE 68154 470388010 501(C) (3) 26630 GENERAL SUPPORT CHABAD LUBAVITCH OF NEBRASKA 1866 S 120TH STREET OMAHA NE 68144 363552582 501(C) (3) 37498 GENERAL SUPPORT CREIGHTON UNIVERSITY 2500 CALIFORNIA PLAZA OMAHA NE 68178 470376583 501(C) (3) 12125 GENERAL SUPPORT FILM STREAMS PO BOX 8485 OMAHA NE 68108 202549448 501(C) (3) 20379 GENERAL SUPPORT FIRST RESPONDERS CRITICAL SUPPORT FOUNDATION 14916 MIAMI STREET OMAHA NE 68116 263499345 501(C) (3) 39200 GENERAL SUPPORT FRIEDEL JEWISH ACADEMY 335 S 132ND STREET OMAHA NE 68154 051998366 501(C) (3) 106397 GENERAL SUPPORT JEWISH FEDERATION OF OMAHA 333 S 132ND STREET OMAHA NE 68154 470384569 501(C) (3) 3228909 GENERAL SUPPORT NEBRASKA JEWISH HISTORICAL SOCIETY 333 S 132ND STREET OMAHA NE 68154 431271156 501(C) (3) 21406 GENERAL SUPPORT OMAHA SYMPHONY ASSOCIATION 1605 HOWARD STREET OMAHA NE 68102 476039304 501(C) (3) 5450 GENERAL SUPPORT PLANNED PARENTHOOD OF THE HEARTLAND PO BOX 4557 DES MOINES IA 50305 420727488 501(C) (3) 19361 GENERAL SUPPORT TEMPLE ISRAEL 13111 STERLING RIDGE DRIVE OMAHA NE 68144 470376590 501(C) (3) 514749 GENERAL SUPPORT UNITED WAY OF THE MIDLANDS 1805 HARNEY STREET OMAHA NE 68102 470376605 501(C) (3) 46100 GENERAL SUPPORT UNIVERSITY OF NEBRASKA FOUNDATION 2285 S 67TH STREET 200 OMAHA NE 68106 470379839 501(C) (3) 274952 GENERAL SUPPORT BARD COLLEGE PO BOX 5000 ANNANDALE NY 12504 141713034 501(C) (3) 5000 GENERAL SUPPORT BIRTHRIGHT ISRAEL FOUNDATION 33 EAST 33RD ST 7TH FLOOR NEW YORK NY 10016 134092050 501(C) (3) 5800 GENERAL SUPPORT CENTRAL HIGH SCHOOL FOUNDATION 1823 HARNEY STREET STE 203 OMAHA NE 68102 911771983 501(C) (3) 5750 GENERAL SUPPORT FIRST UNITED METHODIST CHURCH 7020 CASS STREET OMAHA NE 68132 470408262 501(C) (3) 6500 GENERAL SUPPORT GREATER MIAMI JEWISH FEDERATION 4200 BISCAYNE BLVD MIAMI FL 33137 590624404 501(C) (3) 59000 GENERAL SUPPORT HEBREW THEOLOGICAL COLLEGE 7135 NORTH CARPENTER ROAD SKOKIE IL 60077 362167095 501(C) (3) 25000 GENERAL SUPPORT INCLUSIVE COMMUNITIES 6001 DODGE STREET CEC 122 OMAHA NE 68182 203290755 501(C) (3) 5300 GENERAL SUPPORT MAYO CLINIC PO BOX 450 ALBERT LEA MN 56007 416011702 501(C) (3) 10000 GENERAL SUPPORT NEBRASKA HUMANE SOCIETY 8929 FORT STREET OMAHA NE 68134 470378997 501(C) (3) 27050 GENERAL SUPPORT NO MORE EMPTY POTS 8511 NORTH 30TH STREET OMAHA NE 68112 272427728 501(C) (3) 6000 GENERAL SUPPORT OMAHA BOTANICAL CENTER 100 BANCROFT STREET OMAHA NE 68108 470659701 501(C) (3) 5900 GENERAL SUPPORT OMAHA CHAMBER MUSIC SOCIETY 7914 W DODGE ROAD 364 OMAHA NE 68114 470838822 501(C) (3) 5611 GENERAL SUPPORT OMAHA COMMUNITY FOUNDATION 302 SOUTH 36 STREET STE 100 OMAHA NE 68131 363789990 501(C) (3) 314139 GENERAL SUPPORT POLICE ATHLETICS FOR COMMUNITY ENGAGEMENT PO BOX 24251 OMAHA NE 68124 465041453 501(C) (3) 10000 GENERAL SUPPORT SOUTHERN POVERTY LAW CENTER 400 WASHINGTON AVE POB 5632 MONTGOMERY AL 36177 630598743 501(C) (3) 9000 GENERAL SUPPORT STREET KIDS INTERNATIONAL PO BOX 6473 LINCOLN NE 68506 470804591 501(C) (3) 5000 GENERAL SUPPORT UNION OF COUNCILS FOR JEWS IN THE FORMER SOVIET UNION 2200 PENNSYLVANIA AVE NW EAST TOWER 4TH FLOOR WASHINGTON DC 20037 237179117 501(C) (3) 37917 GENERAL SUPPORT YOUNG ISRAEL AISH 9590 W SAHARA AVENUE LAS VEGAS NV 89117 880348899 501(C) (3) 6265 GENERAL SUPPORT 34 0 SCHOLARSHIPS 16 58092 PART I, LINE 2: GRANTS TO ORGANIZATIONS: GRANTEE IS REQUIRED TO REPORT ANNUALLY ON THE USE OF FUNDS AND CONSISTENCY WITH ORIGINAL PURPOSE WHEN GRANT WAS APPROVED. GRANTS ARE DISBURSED AFTER PROGRAMS AND SERVICES ARE PROVIDED, AND RECEIPTS FOR THE COSTS ARE SUBMITTED TO THE FOUNDATION. GRANTS TO INDIVIDUALS: SCHOLARSHIP RECIPIENTS ARE ISSUED CHECKS PAYABLE TO COLLEGE/SCHOOL TO PAY TUITION, AND ARE REQUIRED TO SUBMIT TRANSCRIPTS FOR COURSEWORK. 0 0 0 0 0 0 0 0 0 HOWARD EPSTEIN FOUNDATION DIRECTOR 0 147139 0 0 0 0 0 7523 0 3704 0 158366 0 0 PART I, LINE 3: THE EXECUTIVE DIRECTOR IS COMPENSATED BY THE JEWISH FEDERATION OF OMAHA, INC., A RELATED ORGANIZATION. HIS COMPENSATION IS ESTABLISHED BY THE REVIEW AND APPROVAL BY THE PRESIDENT OF THE FOUNDATION BOARD AND THE USE OF COMPARABLE DATE. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. X 44 1397595 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 JEFFREY SCHRAGER AND HARLEY SCHRAGER SHARE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE JEWISH FEDERATION OF OMAHA, A RELATED ORGANIZATION, HAS THE ABILITY TO APPOINT AND APPROVE ALL BOARD MEMBERS OF THE JEWISH FEDERATION OF OMAHA FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE JFO CONTROLLER. WHEN THE 990 HAS BEEN PREPARED, IT IS THEN REVIEWED BY THE CONTROLLER AND CFO. COPIES OF THE RETURN ARE PROVIDED TO THE FOUNDATION EXECUTIVE DIRECTOR AFTER REVIEW. THE RETURN IS APPORVED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO ALL BOARD MEMEBERS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THIS POLICY WILL ANNUALLY DISCLOSE OR UPDATE TO THE PRESIDENT OF THE BOARD OF DIRECTORS ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. FOR EACH INTEREST DISCLOSED TO THE PRESIDENT OF THE BOARD OF DIRECTORS, THE PRESIDENT WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S CFO AND CONTROLLER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15A POLICY ON THE PROCESS FOR DETERMINING COMPENSATION: THIS POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF THE JEWISH FEDERATION OF OMAHA FOUNDATION APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE ORGANIZATION: EXECUTIVE DIRECTOR THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE PRESIDENT OF THE FOUNDATION BOARD; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE PRESIDENT OF THE FOUNDATION BOARD, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THE ONLY COMPENSATED OFFICER OF THE FOUNDATION IS THE EXECUTIVE DIRECTOR. PROCESS OF DETERMINING COMPENSATION FOR THIS INDIVIDUAL IS DESCRIBED ABOVE. AS THERE ARE NO OTHER OFFICERS RECEIVING COMPENSATION AND THERE ARE NO KEY EMPLOYES OF THE ORGANIZATION, LINE 15B HAS BEEN CHECKED NO. FORM 990, PART VI, SECTION C, LINE 19 THE JEWISH FEDERATION OF OMAHA FOUNDATION CONSOLIDATES ITS FINANCIALS WITH THE JEWISH FEDERATION OF OMAHA. THESE FINANCIALS ARE POSTED ON THE FEDERATION'S WEBSITE. THE FOUNDATION MAKES ITS 990 AND OTHER POLICIES AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C: THE BOARD OF DIRECTORS FOR THE JEWISH FEDERATION OF OMAHA INC., A RELATED ORGANIZATION, ASSUMES RESPONSIBILITIY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JEWISH FEDERATION OF OMAHA INC 333 S 132ND STREET OMAHA NE 68154 470384659 SKILLED NURSING, COMMUNITY CENTER AND SOCIAL SERVICES NE 501(C)(3) 7 N/A 0 PARDES FOUNDATION 333 S 132ND STREET OMAHA NE 68154 470824776 MANAGE PROPERTY NE 501(C)(3) 12A JEWISH FEDERATION OF OMAHA INC 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1