2017-11-13T11:48:10-06:00 2016-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2016-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER EXECUTIVE VICE PRESIDENT 9376101555 2017-11-10 1 TODD R ROBERTS CPA P00197560 9372235247 2017-11-10 64.141.187.4 2017-11-10 11:10:08 ES P 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 311527094473C7C9B3F179A9B569D17AB85C09F0 2016 2018-03-14 21:41:22Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 48947601 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 68 140 77500 -64956 1681387 3162975 866239 874339 2372248 932298 -7895 -33704 4911979 4935908 2300155 2165429 0 0 2131536 2119469 0 0 231131 1117222 1102602 5548913 5387500 -636934 -451592 40370423 41652806 2600131 4526952 37770292 37125854 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 1260440 759721 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 78 MEMBERSHIP UNITS IN 2016, SERVED 120 CHILDREN IN CHILDCARE. 698975 26504 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 124407 77500 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 3,700 COPIES MONTHLY. 200306 10614 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 29146 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING FOOD PANTRY, FINANCIAL AID, AND STUDENT LOANS. 2165429 2165429 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 315359 OTHER - PROGRAM SERVICES RELATED TO THE COVENANT HOUSE. 2710240 2165429 10614 4794062 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 1 0 0 0 1 35 0 1 68 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 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 WENDI PAVLOFSKY 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 CATHY GARDNER EXECUTIVE VICE PRESIDENT 40.00 X 139424 0 14594 JOHN DALES CHIEF FINANCIAL OFFICER 40.00 X 83766 0 11891 TODD BETTMAN OFFICER 1.00 X 0 0 0 HEATH GILBERT OFFICER 1.00 X 0 0 0 223190 0 26485 1 0 1 1 0 3950 14671 9496 3134858 78992 3162975 DAYTON JEWISH COMM CTR 624410 759721 759721 ADVERTISING 511110 77500 77500 PROGRAM FEES 624100 26504 26504 SENIOR SERVICES 624100 10614 10614 874339 581414 581414 92500 161911 -69411 -69411 -69411 44200666 43848444 1338 352222 -1338 350884 350884 SHARED EXPENSES, REIMBURSEMENTS, 624100 35707 35707 35707 4935908 763135 77500 932298 2157984 2157984 7445 7445 249676 62419 125650 61607 1427168 1253492 61271 112405 47313 38218 5945 3150 276733 228069 17960 30704 118579 94160 12148 12271 16484 16484 77001 77001 77479 42340 35139 19031 19031 14147 9269 4699 179 145970 112101 25238 8631 77157 49194 27963 39368 35368 4000 48160 43291 2685 2184 180703 180703 89260 67309 21951 PROGRAM SUPPLIES 126901 126901 EQUIPMENT RENTAL AND MA 104798 104798 DIETARY 55332 55332 MISCELLANEOUS 30811 29637 1174 5387500 4794062 362307 231131 127054 273498 1708039 2108838 39429 70166 47970 239840 73450 73450 80846 80670 266099 202498 14488847 7704002 7086409 6784845 30865573 31743447 75554 75554 40370423 41652806 250677 409993 318016 322773 34149 37196 860382 1138429 1136907 2618561 2600131 4526952 X 25556352 23644375 12213940 13481479 37770292 37125854 40370423 41652806 X -451592 1549797 -191073 -1551570 X X 0 1 X 1 0 X 3698201 5538221 3060981 1681387 3162975 17141765 3698201 5538221 3060981 1681387 3162975 17141765 3702924 13438841 374647 288953 329890 411164 425679 1830333 36280 22083 38298 34453 35706 166820 19138918 4891799 0.70220 0.70580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48 114 218748 1489333 1670219 1390101 17849443 14752364 1 1 0 1 X 13854515 1489333 908850 1390101 110233 14752364 15019281 525324 34970 1609648 115412 13854515 14804222 295276 1088472 1054172 114517 15019281 13048481 385579 2466194 992290 103742 14804222 12555269 344532 1115158 867393 99085 13048481 0 0 236382 1627051 1863433 4361860 6046733 5870312 4538281 1025118 463010 1134025 354103 554235 174458 699665 29028 6784845 LONG-TERM DEFINED BENEFIT OBLIGATION 2219012 OTHER CURRENT LIABILITIES 399549 2618561 X 6674110 1549796 188406 1738202 4935908 0 4935908 5575906 188406 188406 5387500 0 5387500 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, 2016 AND 2015, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2013, 2014, AND 2015 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 990 161,911. MANAGEMENT FEE, ELIMINATED ON FORM 990 26,495. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL ACTIVITY PRESENTED NET ON FORM 990 161,911. MANAGEMENT FEE, ELIMINATED ON FORM 990 26,495. 1 OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 11970 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45406 310643610 55000 SUPPORT ALLOCATION MIAMI UNIVERSITY HILLEL 11 E WALNUT STREET OXFORD OH 45056 10000 SUPPORT ALLOCATION HILLEL CONSORTIUM 25701 SCIENCE PARK DRIVE CLEVELAND OH 44122 10000 SUPPORT ALLOCATION JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131624240 319398 SUPPORT ALLOCATION ALZHEIMER'S ASSOCIATION OF MIAMI VALLEY 31 WEST WHIPP ROAD DAYTON OH 45459 5000 SUPPORT ALLOCATION AMERICAN JEWISH COMMITTEE 205 W 4TH ST 1270 CINCINNATI OH 45202 12300 SUPPORT ALLOCATION AMERICAN JEWISH PRESS ASSOCIATION 107 S SOUTHGATE DR CHANDLER AZ 85226 5000 SUPPORT ALLOCATION BETH SYNAGOGUE 7020 N MAIN ST DAYTON OH 45415 53862 SUPPORT ALLOCATION CAMP LIVINGSTON 4998 NEIL LEE RD BENNINGTON IN 47011 7000 SUPPORT ALLOCATION CEDAR VILLAGE 5467 CEDAR VILLAGE DE MASON OH 45040 8100 SUPPORT ALLOCATION CENTER FOR HOLOCAUST AND HUMANITY EDUCATION 8401 MONTGOMERY RD CINCINNATI OH 45236 8000 SUPPORT ALLOCATION CENTER FOR INDEPENDENT DOCUMENTARY 1300 SOLDIERS FIELD RD BOSTON MA 02135 5000 SUPPORT ALLOCATION CHABAD OF GREATER DAYTON 2001 FAR HILLS AVE DAYTON OH 45419 57380 SUPPORT ALLOCATION CHILDREN'S HOSPITAL CINCINNATI 333 BURNET AVE CINCINNATI OH 45229 8000 SUPPORT ALLOCATION CINCINNATI JEWISH FEDERATION 8499 RIDGE RD CINCINNATI OH 45236 18000 SUPPORT ALLOCATION DAYBREAK 605 S PATTERSON BLVD DAYTON OH 45402 135780 SUPPORT ALLOCATION DAYTON METRO LIBRARY 215 E THIRD ST DAYTON OH 45402 5000 SUPPORT ALLOCATION ECKERD COLLEGE 4200 54TH AVE ST PETERSBURG FL 33711 5000 SUPPORT ALLOCATION EMORY UNIVERSITY 1762 CLIFTON RD ATLANTA GA 30322 200000 SUPPORT ALLOCATION FRIENDS OF ISRAELI DEFENSE FORCE PO BOX 4224 NEW YORK NY 10163 8000 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45409 25793 SUPPORT ALLOCATION JEWISH FEDERATION OF NE NEW YORK 184 WASHINGTON AVE EXTENSION ALBANY NY 12203 5000 SUPPORT ALLOCATION PALM BEACH ORTHODOX SYNAGOGUE 120 N COUNTY RD PALM BEACH FL 33480 18948 SUPPORT ALLOCATION TEMPLE BETH DAVID 7657 HOOD RD PALM BEACH GARDENS FL 33418 6890 SUPPORT ALLOCATION TEMPLE BETH OR 5275 MARSHALL RD DAYTON OH 45429 50000 SUPPORT ALLOCATION TEMPLE ISRAEL 130 RIVERSIDE DR DAYTON OH 45405 16259 SUPPORT ALLOCATION THE MIAMI VALLEY SCHOOL 5151 DENISE DR DAYTON OH 45429 101000 SUPPORT ALLOCATION UNITED REHABILITATION SERVICES 4710 TROY PIKE DAYTON OH 45424 6000 SUPPORT ALLOCATION UNITED WAY 33 W FIRST ST DAYTON OH 45402 5500 SUPPORT ALLOCATION UNIVERSITY OF DAYTON 300 COLLEGE PARK DAYTON OH 45469 37000 SUPPORT ALLOCATION BIRTHRIGHT ISRAEL 25 BROADWAY SUITE 1700 NEW YORK NY 10004 5000 SUPPORT ALLOCATION JEWISH COMMUNITY CENTER OF GREATER COLUMBUS 1125 COLLEGE AVE COLUMBUS OH 43209 5000 SUPPORT ALLOCATION TRANSPORTATION 1676 LIVING EXPENSES (RENT AND UTILITIES) 4130 CONSUMABLES (FOOD AND CLOTHING) 1639 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 EXECUTIVE VICE PRESIDENT 139424 0 0 0 0 0 7058 0 7536 0 154018 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 $48,182. PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 4 78992 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 -1,551,570. 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. COVENANT MANOR INC 4951 DENLINGER RD DAYTON OH 45426 311011624 APARTMENT COMPLEX - HUD PROJECT OH 501(C)(3) 170(B)(1)(A)(VI) JEWISH FEDERATION OF GREATER DAYTON INC 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 COVENANT MANOR C 933063 CASH CONTRIBUTION