2016-11-14T15:26:19-06:00 2015-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2015-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER EXECUTIVE VICE PRESIDENT 9376101555 2016-11-14 1 TODD R ROBERTS CPA P00197560 9372235247 2016-11-14 2015 2017-02-10 21:41:12Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 47262562 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. 32 32 80 140 80834 -49314 3060981 1681387 863573 866239 2017486 2372248 330469 -7895 6272509 4911979 1732436 2300155 0 0 2216246 2131536 0 0 120677 1038528 1117222 4987210 5548913 1285299 -636934 43657535 40370423 1881570 2600131 41775965 37770292 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 1270684 748079 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 70 MEMBERSHIP UNITS IN 2015, SERVED 110 CHILDREN IN CHILDCARE. 731471 26938 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 122293 80834 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 3,700 COPIES MONTHLY. 357043 10388 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 19360 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING FOOD PANTRY, FINANCIAL AID, AND STUDENT LOANS. 2300155 2300155 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 295924 OTHER - PROGRAM SERVICES RELATED TO THE COVENANT HOUSE. 2972482 2300155 10388 5096930 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 28 0 1 80 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 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 DR GARY YOURA IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 JUDY ABROMOWITZ PRESIDENT 1.00 X X 0 0 0 MELINDA DONER VP RESOURCE DEVELOPMENT 1.00 X X 0 0 0 DAVID PIERCE PRESIDENT ELECT 1.00 X X 0 0 0 MARY RITA WEISSMAN SECRETARY 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 VP ADMIN/TREASURER 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 RYAN LEVIN BOARD MEMBER 1.00 X 0 0 0 BEVERLY LOUIS BOARD MEMBER 1.00 X 0 0 0 WALTER OHLMANN BOARD MEMBER 1.00 X 0 0 0 IRA SEGALEWITZ BOARD MEMBER 1.00 X 0 0 0 MICHAEL SHANE BOARD MEMBER 1.00 X 0 0 0 TODD BETTMAN 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 ERVIN PAVLOFSKY 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 ALAN GABEL BOARD MEMBER 1.00 X 0 0 0 HEATH GILBERT 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 CORINNE WRIGHT BOARD MEMBER 1.00 X 0 0 0 CATHY GARDNER EXECUTIVE VICE PRESIDENT 40.00 X 135264 0 13420 JOHN DALES CHIEF FINANCIAL OFFICER 40.00 X 79802 0 11084 215066 0 24504 1 0 0 1 0 12845 14033 24144 1630365 32831 1681387 DAYTON JEWISH COMM CTR 624410 748079 748079 ADVERTISING 511110 80834 80834 PROGRAM FEES 624100 26938 26938 SENIOR SERVICES 624100 10388 10388 866239 411164 411164 61666 124070 -62404 -62404 -62404 44130597 57000 42169356 57157 1961241 -157 1961084 1961084 SHARED EXPENSES, REIMBURSEMENTS, 624100 54509 54509 54509 4911979 777510 80834 2372248 2289657 2289657 10498 10498 239571 59893 120204 59474 1428840 1337375 54773 36692 51637 48175 3462 287937 255800 23799 8338 123551 103395 13288 6868 18334 18334 35398 35398 46726 26201 20525 12565 12565 15375 10592 4783 141217 113737 22175 5305 75820 57112 18708 49665 48824 841 57837 47706 6208 3923 182387 182387 88016 66770 21246 EQUIPMENT RENTAL AND MA 128207 128207 PROGRAM SUPPLIES 120339 120339 DIETARY 72923 72807 70 46 MISCELLANEOUS 41580 38659 2890 31 30833 30833 5548913 5096930 331306 120677 256035 127054 3181796 1708039 40711 39429 108632 47970 73450 73450 83270 80846 311314 266099 14515443 7429034 6814641 7086409 32712132 30865573 75554 75554 43657535 40370423 343801 250677 308700 318016 28835 34149 883613 860382 316621 1136907 1881570 2600131 X 28906878 25556352 12869087 12213940 41775965 37770292 43657535 40370423 X -636934 -2574229 -794510 X X 0 1 X 1 0 X 3155665 3698201 5538221 3060981 1681387 17134455 3155665 3698201 5538221 3060981 1681387 17134455 3705144 13429311 285681 374647 288953 329890 411164 1690335 71997 36280 22083 38298 34453 203111 19027901 5259926 0.70580 0.71150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 54 106 348601 525324 2149468 1609648 17995851 13854515 1 1 0 1 X 15019281 525324 34970 1609648 115412 13854515 14804222 295276 1088472 1054172 114517 15019281 13048481 385579 2466194 992290 103742 14804222 12555269 344532 1115158 867393 99085 13048481 13276236 283413 379773 1285526 98627 12555269 0 0 236382 1627051 1863433 3119120 5727790 5660277 3186633 2273139 463010 1057116 1679033 575551 493400 711641 357310 7086409 LONG-TERM DEFINED BENEFIT OBLIGATION 911330 OTHER CURRENT LIABILITIES 225577 1136907 X 2641771 -2574229 304021 -2270208 4911979 0 4911979 5852934 304021 304021 5548913 0 5548913 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, 2015 AND 2014, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2012, 2013, AND 2014 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 990 124,068. MANAGEMENT FEE, ELIMINATED ON FORM 990 179,953. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL ACTIVITY PRESENTED NET ON FORM 990 124,068. MANAGEMENT FEE, ELIMINATED ON FORM 990 179,953. 1 OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 10973 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45406 310643610 79796 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 305380 SUPPORT ALLOCATION BOONSHOFT MUSEUM OF DISCOVERY 260 DEWEESE PKWY DAYTON OH 45414 30000 SUPPORT ALLOCATION EMORY UNIVERSITY 1762 CLIFTON RD ATLANTA GA 30322 500000 SUPPORT ALLOCATION MIAMI UNIVERSITY 501 E HIGH ST OXFORD OH 45056 10000 SUPPORT ALLOCATION THE MIAMI VALLEY SCHOOL 5151 DENISE DR DAYTON OH 45429 110000 SUPPORT ALLOCATION UNIVERSITY OF DAYTON 300 COLLEGE PARK DAYTON OH 45469 5100 SUPPORT ALLOCATION CEDAR VILLAGE 5467 CEDAR VILLAGE DE MASON OH 45040 8000 SUPPORT ALLOCATION CHILDREN'S HOSPITAL CINCINNATI 333 BURNET AVE CINCINNATI OH 45229 8000 SUPPORT ALLOCATION AMERICAN JEWISH COMMITTEE 205 W 4TH ST 1270 CINCINNATI OH 45202 12200 SUPPORT ALLOCATION BETH SYNAGOGUE 7020 N MAIN ST DAYTON OH 45415 64771 SUPPORT ALLOCATION CAMP LIVINGSTON 4998 NEIL LEE RD BENNINGTON IN 47011 6000 SUPPORT ALLOCATION CENTER FOR HOLOCAUST AND HUMANITY EDUCATION 8401 MONTGOMERY RD CINCINNATI OH 45236 8000 SUPPORT ALLOCATION CHABAD OF GREATER DAYTON 2001 FAR HILLS AVE DAYTON OH 45419 47360 SUPPORT ALLOCATION CINCINNATI JEWISH FEDERATION 8499 RIDGE RD CINCINNATI OH 45236 18000 SUPPORT ALLOCATION JEWISH FEDERATION OF GREATER INDIANAPOLIS 6705 HOOVER RD INDIANAPOLIS IN 46260 10500 SUPPORT ALLOCATION PALM BEACH ORTHODOX SYNAGOGUE 120 N COUNTY RD PALM BEACH FL 33480 19903 SUPPORT ALLOCATION TEMPLE BETH DAVID 7657 HOOD RD PALM BEACH GARDENS FL 33418 7737 SUPPORT ALLOCATION TEMPLE BETH OR 5275 MARSHALL RD DAYTON OH 45429 70500 SUPPORT ALLOCATION TEMPLE ISRAEL 130 RIVERSIDE DR DAYTON OH 45405 8126 SUPPORT ALLOCATION IN HIS NAME MINISTRIES 7150 RED LION FIVE POINTS SPRINGBORO OH 45066 10000 SUPPORT ALLOCATION DAYBREAK 605 S PATTERSON BLVD DAYTON OH 45402 148100 SUPPORT ALLOCATION SEEDLING FOUNDATION PO BOX 1858 DAYTON OH 45401 10000 SUPPORT ALLOCATION UNITED WAY 33 W FIRST ST DAYTON OH 45402 5500 SUPPORT ALLOCATION MEDICAL BILLS 3 480 LIVING EXPENSES (RENT AND UTILITIES) 42 8782 CONSUMABLES (FOOD AND CLOTHING) 9 1236 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 135264 0 0 0 0 0 6490 0 6930 0 148684 0 0 0 PART VII, SCHEDULE A, LINE 5 DAVID PIERCE, THE PRESIDENT ELECT OF THE BOARD, IS EMPLOYED BY COOLIDGE WALL. LEGAL FEES PAID BY THE ORGANIZATION TO COOLIDGE WALL FOR THE YEAR WERE $37,516. PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 3 32831 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 MELINDA DONER HAS A "FAMILY" RELATIONSHIP WITH JOEL FRYDMAN SHIRLEE GILBERT HAS A "FAMILY" RELATIONSHIP WITH HEATH GILBERT ERVIN PAVLOFSKY HAS A "FAMILY" RELATIONSHIP WITH WENDI PAVLOFSKY FORM 990, PART VI, SECTION B, LINE 11 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 -794,510. 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0