2017-04-28T13:04:58-05:00 2016-12-31 222428965 CITRIN COOPERMAN & CO LLP 529 FIFTH AVENUE NEW YORK NY 100174683 990 2016-01-01 133807016 THE JEWISH FOUNDATION FOR THE RIGHTEOUS INC JEWI 2127279955 305 SEVENTH AVENUE 19TH FLOOR NEW YORK NY 10001 MARK A GOLDSMITH SECRETARY-TREASURER 2127046255 2017-04-28 1 ADAM REISS P01776010 2126971000 38.108.113.38 2017-04-28 12:18:57 ED P C787E3E05849A91D247DA736DF487C0EAD7876CA 8B406C82130F4D47A23D043FA7329149B74E6509 2016 2021-01-29 14:40:06Z STANLEE J STAHL 305 SEVENTH AVENUE 19TH FLOOR NEW YORK NY 10001 4740799 0 X WWW.JFR.ORG X 1994 NY SUPPORT NON-JEWS, RIGHTEOUS GENTILES, WHO RISKED THEIR LIVES TO SAVE JEWS DURING THE HOLOCAUST. 13 13 7 3 0 0 2074135 2212533 60544 30521 334913 326227 154730 18348 2624322 2587629 1205050 960106 0 0 510513 493405 0 0 358365 1014902 899812 2730465 2353323 -106143 234306 8655569 9033506 75043 108714 8580526 8924792 X THE JEWISH FOUNDATION FOR THE RIGHTEOUS, INC. (JFR) HONORS AND FINANCIALLY SUPPORTS NON-JEWS, RIGHTEOUS GENTILES, WHO RISKED THEIR LIVES AND OFTEN THE LIVES OF THEIR FAMILIES TO SAVE JEWS DURING THE HOLOCAUST. DURING 2016, THE FOUNDATION PROVIDED MONTHLY FINANCIAL SUPPORT TO TO 473 AGED AND NEEDY NON-JEWS, CHRISTIANS AND MUSLIMS, LIVING IN 20 COUNTRIES. THROUGH ITS NATIONAL HOLOCAUST EDUCATION PROGRAM, THE FOUNDATION PRESERVES THE LEGACY AND THE MEMORY OF THE RESCUERS BY EDUCATING TEACHERS AND STUDENTS ABOUT THE HISTORY OF THE HOLOCAUST AND THE RESCUE OF JEWS BY NON-JEWS. 0 0 1631750 960106 0 RESCUER SUPPORT PROGRAM:AS OF JANUARY 1, 2016, THE JEWISH FOUNDATION FOR THE RIGHTEOUS (JFR) WAS PROVIDING MONTHLY FINANCIAL SUPPORT TO 473 AGED AND NEEDY NON-JEWS, RIGHTEOUS GENTILES, WHO RISKED THEIR LIVES TO SAVE JEWS DURING THE HOLOCAUST. IN 2016, THE JFR DISTRIBUTED ALMOST $1 MILLION USD IN DIRECT SUPPORT OF RESCUERS WHO LIVE IN 20 COUNTRIES. FUNDS ARE DISTRIBUTED THREE TIMES DURING THE YEAR FOR RESCUERS LIVING OUTSIDE THE UNITED STATES AND QUARTERLY FOR RESCUERS LIVING INSIDE THE U.S. FUNDS ARE DISTRIBUTED TO THE RESCUERS IN A SAFE AND EFFICIENT MANNER. PROCEDURES ARE IN PLACE TO ENSURE THAT THE RESCUERS RECEIVE THEIR FUNDS. PROCEDURES AND SAFEGUARDS ARE ALSO IN PLACE TO ENSURE THAT THE RESCUERS RECEIVING MONTHLY SUPPORT FROM THE JFR ARE STILL ALIVE. THE MAJORITY OF THE RESCUERS RECEIVING FINANCIAL ASSISTANCE LIVE IN EASTERN EUROPE, WITH POLAND HAVING THE LARGEST NUMBER OF RESCUERS. THE JFR BEGAN SUPPORTING RESCUERS IN THE LATE 1980S. 197683 0 30521 EDUCATION PROGRAMS:JFR IS COMMITTED TO TEACHING THE HISTORY OF THE HOLOCAUST AND TO PRESERVING THE LEGACY OF RIGHTEOUS GENTILES. THE JFR'S NATIONAL HOLOCAUST TEACHER EDUCATION PROGRAM IS COMPRISED OF FOUR KEY COMPONENTS: 1) JFR PUBLISHED EDUCATIONAL MATERIALS; 2) THE ALFRED LERNER FELLOWSHIP PROGRAM; 3) HOLOCAUST CENTERS OF EXCELLENCE PROGRAM; AND 4) EDUCATIONAL SEMINARS, INSTITUTES, AND WORKSHOPS FOR TEACHERS AND STUDENTS. THE JFR'S NATIONAL TEACHER TRAINING PROGRAM WORKS WITH 15 RECOGNIZED HOLOCAUST CENTERS ACROSS THE UNITED STATES. THESE HOLOCAUST CENTERS COMPRISE THE JFR'S HOLOCAUST CENTERS OF EXCELLENCE PROGRAM. THE JFR CONTINUED TO PROVIDE SUPPORT TO 15 HOLOCAUST CENTERS LOCATED ACROSS THE UNITED STATES AND TO THEIR TEACHERS. THE JFR CONTINUES TO SUPPORT ITS MORE THAN 550 ALFRED LERNER FELLOWS FROM THE UNITED STATES AND IN POLAND, CROATIA, HUNGARY, AND LITHUANIA AS WELL AS MEETING THE NEEDS OF EDUCATORS AND SCHOOLS ACROSS THE UNITED STATES REQUESTING INFORMATION ABOUT THE HOLOCAUST AND HOW TO TEACH THIS COMPLEX SUBJECT IN THE CLASSROOM. 1829433 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 24 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X STANLEE STAHL 2127279955 305 SEVENTH AVENUE 19TH FL NEW YORK NY 10001 X ROMAN KENT PRESIDENT 1.00 X X 0 0 0 PEACHES KEMPNER TRUSTEE 0.10 X 0 0 0 MARK GOLDSMITH ESQ SECRETARY - TREASURER 2.50 X X 0 0 0 LEONARD LITTMAN TRUSTEE 0.10 X 0 0 0 JASON SCHULWEIS TRUSTEE 0.10 X 0 0 0 IRIS KATZ TRUSTEE 1.00 X 0 0 0 HAZEL SHANKEN TRUSTEE 0.10 X 0 0 0 HARVEY SCHULWEIS CHAIRMAN 1.00 X X 0 0 0 HARRIS L KEMPNER JR TRUSTEE 0.10 X 0 0 0 HANNAH WALDMAN TRUSTEE 0.30 X 0 0 0 EUGENE M GRANT TRUSTEE 0.10 X 0 0 0 DEBORAH DWORK PHD TRUSTEE 0.10 X 0 0 0 ABBY CRISSES TRUSTEE 0.50 X 0 0 0 STANLEE STAHL EXECUTIVE VICE PRESIDENT 70.00 X 242069 0 27850 DARA S ZADIKOW DIRECTOR OF DEVELOPMENT 55.00 X 101470 0 12259 343539 0 40109 2 0 1 0 0 152252 2060281 46545 2212533 EDUCATION PROGRAMS 611710 30521 30521 30521 208086 208086 2044843 1926702 118141 118141 118141 226468 152252 226468 0 MADOFF LOSS RECOVERY 900099 18348 18348 18348 2587629 30521 0 344575 29075 29075 931031 931031 242069 171869 12103 58097 153079 108686 7654 36739 72581 51532 3629 17420 25676 18230 1284 6162 84257 84257 100548 50274 40219 10055 130090 100368 6231 23491 45768 34327 2287 9154 115901 92721 5795 17385 8233 6586 1647 5565 3951 278 1336 EDUCATION PROGRAMS 197683 197683 DIRECT MAIL EXPENSES 177849 177849 GRANT RELATED EXPENSES 31097 31097 PAYROLL RELATED FEES 2821 2003 141 677 2353323 1829433 165525 358365 2395 2830 1737432 2230748 513647 34964 19806 0 186116 174097 14761 12019 6350878 6736295 16650 16650 8655569 9033506 75043 108714 75043 108714 X 8019347 8388525 154441 112764 406738 423503 8580526 8924792 8655569 9033506 234306 109960 0 X X 0 1 X 1 0 X 3025244 2880794 2584244 2074135 2212533 12776950 3025244 2880794 2584244 2074135 2212533 12776950 624845 12152105 132637 123541 238988 190056 208086 893308 13670258 218204 0.88890 0.93320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 406738 16765 423503 387152 19586 406738 368041 19111 387152 352015 16026 368041 336161 15854 352015 1.00000 0 0 102004 90390 11614 84112 83707 405 12019 X 2629552 109960 16220 126180 2503372 84257 84257 2587629 2285286 16220 16220 2269066 84257 84257 2353323 PART V, LINE 4: THE ENDOWMENT FUNDS ARE TO BE USED FOR HOLOCAUST EDUCATIONAL PURPOSES. PART X, LINE 2: JFR IS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). JFR IS SUBJECT TO UNRELATED BUSINESS INCOME TAXES ("UBIT"), IF APPLICABLE. FOR THE YEAR ENDED DECEMBER 31, 2016, JFR DID NOT OWE ANY UBIT. JFR RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX BENEFITS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE, JFR ASSESSES THE LIKELIHOOD, BASED ON ITS TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. MANAGEMENT EVALUATED JFR'S TAX POSITIONS AND CONCLUDED THAT JFR HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS. JFR FILES IN BOTH U.S. FEDERAL AND VARIOUS STATE TAXING JURISDICTIONS. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 670210 NORTH AMERICA / CANADA 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 2400 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 1850 RUSSIA AND NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 256571 0 0 0 0 0 0 931031 0 931031 EUROPE GEORGE SARLO-DIRECT SUPPORT TO RUDOLFNE SCHREFFEL. 8000 WIRE TRANSFER EUROPE GRANT TO PURCHASE AND DISTRIBUTE MEDICATIONS. 10000 BANK CHECK EUROPE (INCLUDING ICELAND & GREENLAND) 295 652210 BANK CHECKS, WIRE TRANSFER, WESTERN UNION NORTH AMERICA / CANADA 1 2400 BANK CHECKS, WIRE TRANSFER EAST ASIA AND THE PACIFIC 1 1850 WESTERN UNION RUSSIA AND NEWLY INDEPENDENT STATES 159 256571 WESTERN UNION 0 0 0 0 0 0 PART I, LINE 2: RECIPIENTS ARE RECOGNIZED AS RESCUERS BY YAD VASHEM, ISRAEL'S HOLOCAUST AUTHORITY. THEY MUST HAVE BEEN BORN PRIOR TO 1934 AND ARE NOW IN FINANCIAL NEED. MOST ARE LIVING AT OR BELOW THE POVERTY LEVEL. THEY ARE REQUIRED TO SUBSTANTIATE THEIR FINANCIAL NEED BY SUBMITTING VERIFIABLE DOCUMENTATION. ANNUAL DINNER 378720 152252 226468 50000 111371 65097 378720 152252 226468 50000 111371 65097 226468 0 1 REGULAR JFR SUPPORT 2016 9 25575 0 SPECIAL 2016 CHRISTMAS GRANT 7 3500 0 PART I, LINE 2: RECIPIENTS ARE RECOGNIZED AS RESCUERS BY YAD VASHEM, ISRAEL'S HOLOCAUST AUTHORITY. THEY MUST HAVE BEEN BORN PRIOR TO 1934 AND ARE NOW IN FINANCIAL NEED. MOST ARE LIVING AT OR BELOW THE POVERTY LEVEL, SOME ARE IN SECTION 8A HOUSING AND RECEIVE MEDICAID. THEY ARE REQUIRED TO SUBSTANTIATE THEIR FINANCIAL NEED BY SUBMITTING VERIFIABLE DOCUMENTATION. X X 0 0 0 0 0 0 0 0 0 STANLEE STAHL EXECUTIVE VICE PRESIDENT 242069 0 0 0 0 0 0 0 27850 0 269919 0 0 0 X 1 46545 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 HARVEY SCHULWEIS, CHAIRMAN, AND JASON SCHULWEIS, TRUSTEE, HAVE A FAMILY RELATIONSHIP. HARRIS L. KEMPNER, JR., TRUSTEE, AND PEACHES KEMPNER, TRUSTEE, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE JFR OUTSIDE ACCOUNTING FIRM PREPARES A DRAFT IRS 990. THE DRAFT 990 IS REVIEWED BY THE JFR AUDIT COMMITTEE AND STAFF. AFTER THE AUDIT COMMITTEE HAS COMPLETED ITS REVIEW, THE ENTIRE DRAFT 990, WITH ALL SCHEDULES, IS DISTRIBUTED IN PDF FORMAT TO THE ENTIRE BOARD OF TRUSTEES FOR THEIR REVIEW. UPON COMPLETION OF THE BOARD OF TRUSTEES REVIEW, THE 990 IS THEN SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE JFR'S ANNUAL AUDIT, CONFLICT OF INTEREST POLICY, BOARD LIST, 501 (C) (3) DETERMINATION LETTER, CHAIRMAN'S REPORT (ANNUAL REPORT); PRIVACY POLICY ARE AVAILABLE ON THE JFR'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S PERSONNEL COMMITTEE CHAIRED BY THE TREASURER IS RESPONSIBLE FOR REVIEWING AND APPROVING THE EXECUTIVE VICE PRESIDENT'S ANNUAL COMPENSATION. THE PERSONNEL COMMITTEE REVIEWS COMPARABLE DATA OF SIMILAR TYPES OF ORGANIZATIONS WITHIN THE SAME GEOGRAPHIC AREA TO DETERMINE THE COMPENSATION OF THE EXECUTIVE VICE PRESIDENT. THE PERSONNEL COMMITTEE COMMUNICATES ITS CONCLUSIONS REACHED ON THE EXECUTIVE VICE PRESIDENT'S COMPENSATION TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE FOLLOWING ARE POSTED ON THE JFR'S WEBSITE: AUDIT; IRS FORM 990 (EXCLUDING THE LIST OF DONORS); IRS 501 (C) (3) DETERMINATION LETTER, CHAIRMAN'S REPORT (ANNUAL REPORT) BOARD LIST; STAFF LIST; PRIVACY POLICY. FORM 990, PART XII, LINE 2C: THERE IS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.