2017-12-05T14:19:27-06:00 2017-06-30 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2016-07-01 522136761 ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC ELIJ 4105424850 5750 PARK HEIGHTS AVENUE BALTIMORE MD 212153930 HOWARD LIBIT EXECUTIVE DIRECTOR 4105424850 2017-12-04 1 JULIA FLANNERY CPA P00928918 4102469300 108.171.131.187 2017-12-04 10:34:20 ES P CDBA28A911E66288058FA62898B1BC86E1332D72 BD1F60100423437E62279A8D0AECD41DC0A8E634 2016 2017-02-10 21:41:12Z HOWARD LIBIT 5750 PARK HEIGHTS AVENUE BALTIMORE MD 212153930 318452 0 X WWW.ECYP.ORG X 1999 MD TO INVEST IN PROMISING TEENS FROM MARYLAND'S 7TH CONGRESSIONAL DISTRICT AND PREPARE THEM TO SERVE AS OPEN-MINDED LEADERS WITH THE SKILLS, COMMUNITY TIES AND GLOBAL EXPOSURE CRITICAL TO SUCCESS IN A DIVERSE SOCIETY. OUR EFFORTS ARE INFUSED WITH THE SPIRIT OF BRIDGE-BUILDING EXEMPLIFIED BY THE LONGSTANDING PARTNERSHIP OF CONGRESSMAN ELIJAH E. CUMMINGS AND THE BALTIMORE JEWISH COMMUNITY. 23 23 1 25 0 0 141325 225285 0 0 17167 21593 0 -27819 158492 219059 0 0 0 0 62466 73946 0 0 30889 214965 176703 277431 250649 -118939 -31590 1842289 1993098 12707 12224 1829582 1980874 X TO INVEST IN PROMISING TEENS FROM MARYLAND'S 7TH CONGRESSIONAL DISTRICT AND PREPARE THEM TO SERVE AS OPEN-MINDED LEADERS WITH THE SKILLS, COMMUNITY TIES AND GLOBAL EXPOSURE CRITICAL TO SUCCESS IN A DIVERSE SOCIETY. OUR EFFORTS ARE INFUSED WITH THE SPIRIT OF BRIDGE-BUILDING EXEMPLIFIED BY THE LONGSTANDING PARTNERSHIP OF CONGRESSMAN ELIJAH E. CUMMINGS AND THE BALTIMORE JEWISH COMMUNITY. 0 0 167252 LEADERSHIP PROGRAM: EACH YEAR WE SELECT 12 FELLOWS WHO EITHER LIVE OR GO TO SCHOOL IN MARYLAND'S 7TH CONGRESSIONAL DISTRICT TO PARTICIPATE IN OUR TWO-YEAR PROGRAM IN THE MIDDLE OF WHICH IS A THREE WEEK TRIP TO ISRAEL. FELLOWS PARTICIPATE IN TWICE-MONTHLY SEMINARS AND WORKSHOPS LED BY LOCAL EXPERTS ON DIVERSITY, LEADERSHIP SKILLS, CONFLICT-RESOLUTION AND POLITICS. THE INTENDED OUTCOME OF THESE WORKSHOPS IS TO INCREASE CULTURAL AWARENESS, REFINE LEADERSHIP SKILLS, PROVIDE EXPOSURE TO INFLUENTIAL COMMUNITY LEADERS AND ENCOURAGE DIALOGUE AROUND IMPORTANT TOPICS. UPON RETURNING FROM ISRAEL, FELLOWS ARE ENGAGED IN SPEAKING ENGAGEMENTS IN ORDER TO INCREASE THEIR ADVOCACY SKILLS. VENUES INCLUDE SYNAGOGUES, CHURCHES, SCHOOLS AND NONPROFIT ORGANIZATIONS. THEY ALSO PERFORM COMMUNITY SERVICE FOR ORGANIZATIONS SUCH AS HABITAT FOR HUMANITY, AND BALTIMORE CITY PUBLIC SCHOOLS, ONCE PER MONTH. THREE-WEEK JOURNEY TO ISRAEL: FELLOWS LIVE AT YEMIN ORDE (A YOUTH VILLAGE NEAR HAIFA). THEY TRAVEL ALONGSIDE, LIVE WITH, AND BEFRIEND ISRAELI TEENS FROM THE VILLAGE. THESE TEENS ARE LARGELY REFUGEES, ORPHANS OR NEW IMMIGRANTS OF ETHIOPIAN OR EASTERN EUROPEAN DESCENT. THE STUDENTS VISIT CULTURAL SITES OR ATTEND YOUTH DEVELOPMENT WORKSHOPS DURING THE DAY. THEY ALSO PARTICIPATE IN SUBSTANTIAL TEAMBUILDING ACTIVITIES AND A BRIEF HOMESTAY WITH AN ISRAELI FAMILY. SUCCESS:WE EXPECT ALL OF OUR GRADUATES TO PURSUE HIGHER EDUCATION AND ADDITIONAL LEADERSHIP OPPORTUNITIES. ALL GRADUATES FROM THE ECYP CLASS OF 2016 MATRICULATED TO A FOUR-YEAR COLLEGE OR UNIVERSITY. ADDITIONALLY, 2016 ECYP FELLOWS REPORTED BEING "HIGHLY LIKELY" TO CONTINUE TO VOLUNTEER IN THE FUTURE, CONTINUE TO MAINTAIN DIVERSE FRIENDSHIPS AND INDICATED A DESIRE TO STUDY ABROAD IN COLLEGE. 167252 1 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 5 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X CONNIE STERN 4103699214 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 X PAUL SAVAL CHAIR 2.00 X X 0 0 0 MICHELE JOHNSON VICE CHAIR 2.00 X X 0 0 0 C PETER HOFFBERGER TREASURER 2.00 X X 0 0 0 SAMUEL SCOTT SECRETARY 2.00 X X 0 0 0 BENJAMIN LONG MEMBER 2.00 X 0 0 0 NORMAN PARKER JR IMMEDIATE PAST CHAIR 2.00 X 0 0 0 ROSALIE ALTER MEMBER 2.00 X 0 0 0 DEIDRA BISHOP MEMBER 2.00 X 0 0 0 CARLA FARRINGTON MEMBER 2.00 X 0 0 0 CHAYA FRIEDMAN MEMBER 2.00 X 0 0 0 MARILYN GOLDSTEIN MEMBER 2.00 X 0 0 0 KEITH HAYNES ESQ MEMBER 2.00 X 0 0 0 KEVIN JOHNSON MEMBER 2.00 X 0 0 0 ANNA KLEIN MEMBER 2.00 X 0 0 0 NICK MOSBY MEMBER 2.00 X 0 0 0 WENDY OSEFO MEMBER 2.00 X 0 0 0 RANDI PUPKIN MEMBER 2.00 X 0 0 0 NAN ROSENTHAL MEMBER 2.00 X 0 0 0 ROLAND L RUBIN II MEMBER 2.00 X 0 0 0 ROLAND R SELBY JR MEMBER 2.00 X 0 0 0 SUSAN SCHUSTER MEMBER 2.00 X 0 0 0 MARTHA WEIMAN MEMBER 2.00 X 0 0 0 ROBERT JOHNSON MEMBER 2.00 X 0 0 0 NOLLIE WOOD JR MEMBER (THRU FEB. 2017) 2.00 X 0 0 0 DENIKA TOKUNAGA MEMBER (THRU NOV. 2016) 2.00 X 0 0 0 ELIJAH CUMMINGS HONORARY CHAIR 2.00 X 0 0 0 HOWARD LIBIT EXECUTIVE DIRECTOR 2.00 X 3125 0 392 3125 0 392 0 0 0 1 0 191958 33327 225285 358 358 80092 58857 21235 21235 21235 12717 191958 40536 -27819 -27819 219059 0 0 -6226 61501 30751 15375 15375 1525 763 381 381 6464 3232 1616 1616 4456 2228 1114 1114 2350 2350 15739 15739 37299 12526 12734 12039 1987 1648 339 777 244 377 156 1050 1050 982 125 664 193 784 769 15 ISRAEL TRIP 115735 115735 250649 167252 52508 30889 358923 415540 27600 18001 23642 18820 1432124 1540737 1842289 1993098 5307 8654 7400 3570 12707 12224 X 197932 197932 653416 804708 978234 978234 1829582 1980874 1842289 1993098 -31590 182882 0 X 1 X 0 1 0 X 277995 154425 249076 141325 225285 1048106 277995 154425 249076 141325 225285 1048106 163216 884890 2885 6151 3663 1161 358 14218 18 45 63 1062387 0.83290 0.80310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1432124 188705 80092 1540737 1613115 -102223 78768 1432124 1696486 -8164 75207 1613115 1544699 224185 72398 1696486 1432551 181079 68931 1544699 0.63490 0.36510 1 0 0 INVESTMENT IN JEWISH COMMUNITY INVESTMENT FUND 1540737 F 1540737 DUE TO BALTIMORE JEWISH COUNCIL, INC. 3570 3570 X PART V, LINE 4: 5% OF THE PREVIOUS 12 QUARTER AVERAGE IS ALLOWED TO BE DRAWN FOR THE PURPOSE OF OPERATING THE PROGRAM EXPENSES. PART X, LINE 2: THE PROGRAM HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS POLICY, THE PROGRAM MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT EVALUATED THE PROGRAM'S TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. THE PROGRAM IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR THE YEARS BEFORE 2014. MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE YOUTH PROGRAM TRIP TO ISRAEL 71558 0 0 0 0 0 0 71558 0 71558 0 0 0 0 0 0 204675 191958 12717 12500 12459 15577 204675 191958 12717 12500 12459 15577 40536 -27819 0 0 0 0 0 0 0 0 0 HOWARD LIBIT EXECUTIVE DIRECTOR 3125 0 0 0 0 0 88 0 304 0 3517 0 0 0 FORM 990, SCHEDULE J, PART II HOWARD LIBIT, THE EXECUTIVE DIRECTOR IS PAID BY BALTIMORE JEWISH COUNCIL (BJC), AN UNRELATED, AFFILIATED 501(C)(3) ORGANIZATION. BJC PROVIDES ADMINISTRATIVE SERVICES TO ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL (ECYP). THE AMOUNT INCLUDED IN PART VII AND SCHEDULE J FOR HOWARD LIBIT REPRESENTS THE AMOUNT PAID TO HIM AS THE EXECUTIVE DIRECTOR OF ECYP. HIS PORTION OF SALARY THAT IS RELATED TO ECYP IS REIMBURSED BY ECYP TO BJC THROUGH THE ADMINISTRATIVE FEE. FORM 990, PART V, LINE 2A AND PART IX, LINE 7 THE SALARY AND RELATED PAYROLL EXPENSES REPORTED ON THE FORM 990 FOR ECYP ARE ACTUALLY PAID TO THE EMPLOYEES BY THE BJC. THE ECYP REIMBURSES THE BJC (ALSO AN EXEMPT PUBLIC CHARITY) THROUGH A COST SHARING AGREEMENT. ALL FEDERAL EMPLOYMENT RETURNS ARE FILED BY BJC. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE ECYP DIRECTOR AND EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY & DISCLOSURE STATEMENT SHALL BE FURNISHED ANNUALLY TO EACH TRUSTEE, OFFICER, COMMITTEE MEMBER, AND EMPLOYEE IN A POSITION TO INFLUENCE OR VOTE ON ECYP POLICY OR EXPENDITURES ("KEY INDIVIDUALS"). WITH RESPECT TO ANY PROPOSED CONTRACT OR OTHER TRANSACTION BETWEEN ECYP AND ONE OR MORE KEY INDIVIDUALS, FAMILY MEMBERS, OR RELATED ENTITIES, WHICH IS CONSIDERED BY THE BOARD OF DIRECTORS, THE OFFICERS, OR ANY COMMITTEE OF THE ECYP FOR AUTHORIZATION, APPROVAL OR RATIFICATION, THE FOLLOWING RULES SHALL APPLY: 1. FULL DISCLOSURE, IN WRITING, OF THE RELATIONSHIP OR INTEREST SHALL BE MADE BY THE KEY INDIVIDUAL TO THE CHAIRMAN OF THE BOARD AND TO THE CHAIRMAN OF ANY COMMITTEE ACTING ON THE CONTRACT OR TRANSACTION, PRIOR TO DISCUSSION OR ACTION ON SUCH CONTRACT TRANSACTION. STAFF MEMBERS SHALL DISCLOSE, IN WRITING, ANY POSSIBLE CONFLICT OF INTEREST FOR THEMSELVES OR THEIR IMMEDIATE FAMILIES TO THEIR SUPERVISOR; 2. THE CONTRACT OR TRANSACTION SHALL BE CONSIDERED PROPERLY AUTHORIZED, APPROVED OR RATIFIED ONLY IF THERE IS A FAVORABLE VOTE OF A MAJORITY OF ECYP TRUSTEES, OFFICERS OR COMMITTEE MEMBERS (WHICHEVER GROUP IS ACTING ON THE CONTRACT OR TRANSACTION) PRESENT AND VOTING AT SUCH MEETING. THE PERSON HAVING A CONFLICT SHALL VACATE THE ROOM IN WHICH THE MATTER IS BEING VOTED UPON AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER, OTHER THAN TO BE AVAILABLE TO PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS; 3. THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM FOR THE PURPOSE OF VOTING UPON THE CONTRACT OR TRANSACTION AT ANY MEETING; AND 4. THE MINUTES OF THE MEETING SHALL REFLECT THE CONFLICT DISCLOSURE WAS MADE, THE VOTE TAKEN AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION OF THE KEY INDIVIDUAL. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR (ED) OF THE BALTIMORE JEWISH COUNCIL (BJC), AN UNRELATED, AFFILIATED ORGANIZATION IS ALSO THE ED OF ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL (ECYP). THE ED IS ULTIMATELY RESPONSIBLE FOR ECYP BUT IS NOT COMPENSATED BY ECYP. THE ED IS COMPENSATED BY BJC. THE ED'S COMPENSATION IS DETERMINED BY A REVIEW AND APPROVAL BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE. BJC IS A CONSTITUENT AGENCY OF THE ASSOCIATED. THE EXECUTIVE COMMITTEE OF ECYP, IN CONJUNCTION WITH, THE ED OF BJC DECIDES THE SALARY FOR THE DIRECTOR OF ECYP. THE DIRECTOR OF ECYP IS PAID BY BJC AND ECYP REIMBURSES BJC FOR THE COST OF SALARY AND BENEFITS FOR THE DIRECTOR OF ECYP. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN 6104(D). FORM 990, PART VII, SECTION A AS HONORARY BOARD CHAIR, ELIJAH CUMMINGS GUIDES AND ADVISES THE BOARD, BUT DOES NOT VOTE, ON OFFICIAL MATTERS CONCERNING THE OVERSIGHT, GOVERNANCE AND MANAGEMENT OF ECYP. MR. CUMMINGS ENGAGES WITH ECYP AS A PRIVATE CITIZEN, NOT AS A LEGISLATOR. HE DEFERS ALL DECISION-MAKING REGARDING THE PROGRAM TO ECYP STAFF AND BOARD LEADERSHIP.