2016-05-13T11:24:16-05:00 2015-06-30 BKD LLP 1248 O STREET STE 1040 LINCOLN NE 685081461 990 2014-07-01 201123519 Jewish Federation of Omaha Foundation % JORDANA GLAZER JEWI 4023346597 333 South 132nd Street Omaha NE 68154 HOWARD N EPSTEIN EXECUTIVE DIRECTOR 4023346597 2016-05-16 true KRISTIN TYNON P01063388 4024737600 2014 2016-08-17 19:52:53Z Howard N Epstein 333 South 132nd Street Omaha NE 68154 18168386 false 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 139446 132791 6635968 5556189 0 0 252409 3258785 0 0 6888377 8814974 5942280 5854621 0 0 316653 377026 0 0 535136 167707 168369 6426640 6400016 461737 2414958 81215931 81291054 7579024 7800582 73636907 73490472 TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH FEDERATION OF OMAHA. false false 5854621 5854621 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. 5854621 true true false false false true false false true true false true false false false true false true false false false false false false false false false true false false false false false false false false false false true false false false false true false false false true 0 0 0 true true false false false false false false false false false false false false X 18 18 true false false false false true false true false false false true true true true true true true true false X JORDANA GLAZER 4023346597 333 SOUTH 132ND STREET Omaha NE 68154 CARL RIEKES PRESIDENT 1.0 0.0 X X 0 0 0 DONALD GOLDSTEIN VICE PRESIDENT/SECRETARY 1.0 0.0 X X 0 0 0 STEVEN BLOCH DIRECTOR 1.0 0.0 X 0 0 0 PAUL EPSTEIN DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL M ERMAN DIRECTOR 1.0 0.0 X 0 0 0 TED FRIEDLAND DIRECTOR 1.0 0.0 X 0 0 0 DAVID GILINSKY DIRECTOR 1.0 0.0 X 0 0 0 GLORIA KASLOW DIRECTOR 1.0 0.0 X 0 0 0 JOSEPH KIRSHENBAUM DIRECTOR 1.0 0.0 X 0 0 0 JODY MALASHOCK DIRECTOR 1.0 0.0 X 0 0 0 MURRAY H NEWMAN DIRECTOR 1.0 0.0 X 0 0 0 STEVEN NOGG DIRECTOR 1.0 0.0 X 0 0 0 ANDREW ROBINSON TREASURER 1.0 0.0 X X 0 0 0 HARLEY D SCHRAGER DIRECTOR 1.0 0.0 X 0 0 0 JEFFREY SCHRAGER DIRECTOR 1.0 0.0 X 0 0 0 FREDERICK J SIMON DIRECTOR 1.0 0.0 X 0 0 0 NORMAN VEITZER DIRECTOR 1.0 0.0 X 0 0 0 ADAM YALE DIRECTOR 1.0 0.0 X 0 0 0 HOWARD EPSTEIN EXECUTIVE DIRECTOR 40.0 0.0 X 0 134614 6746 0 134614 6746 1 false false false 0 1050351 4505838 2449467 5556189 0 99533 37748 61785 0 0 0 0 0 12512664 9353412 3159252 3159252 101698 3057554 0 0 0 0 8814974 139446 3119339 X 5851821 5851821 2800 2800 0 0 0 0 335708 335708 0 16793 16793 24525 24525 0 0 102929 102929 0 0 8609 8609 0 0 20123 20123 0 0 0 144 144 0 10206 10206 0 0 0 6256 6256 DONOR DEVELOPMENT 7732 7732 WEBSITE DEVELOPMENT 3144 3144 Miscellaneous Expenses 5830 5830 DUES & SUBCRIPTIONS 1401 1401 1995 1650 345 6400016 5854621 10259 535136 990 464 2615103 805508 0 0 2384 129188 0 0 0 0 0 0 0 0 0 0 0 9198547 8440246 67046461 69611777 2350000 2301954 0 0 2446 1917 81215931 81291054 232329 400364 0 0 0 0 0 0 7346695 7400218 0 0 0 0 0 0 0 0 7579024 7800582 X 54100866 52689765 4197369 4568145 15338672 16232562 73636907 73490472 81215931 81291054 2414958 -2561393 X X false true X true false X X 1 JEWISH FEDERATION OF OMAHA INC 470384659 7 true 2650746 0 1 2650746 true false false false false true false false false false false false false false false true false FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 6 SUPPORT ALSO PROVIDED TO OTHER 501(C)(3) ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180 3382106 4051275 22586416 true true false true X 21640737 967697 168925 897764 21879595 19067285 479733 2655615 561896 21640737 18248947 432930 1361188 943920 31860 19067285 16455304 2148920 257699 608546 4430 18248947 14669102 438736 1941330 591243 2621 16455304 0.14392 0.68041 0.17567 false false INTERESTS 2233246 F OTHER SECURITIES 245465 F CHICAGO PEP INT 46573585 F POOL, LLP 20525309 F TRUST DISTRIBUTION OUTSTANDING 34172 F 69611777 0 0 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 FOUNDATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC (740), INCOME TAXES. THE FOUNDATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2015 AND 2014, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. true American Friends of Ner Yaakov 144-25 Jewel Avenue Flushing NY 11367 521577399 501(C)(3) 10200 General Support America Israel Friendship League Inc 134 East 39th Street New York NY 10016 237252135 501(C)(3) 7500 General Support Anti Defamation League 605 3rd Ave New York NY 10158 131818723 501(C)(3) 49110 General Support Ballet Nebraska PO Box 6413 Omaha NE 68106 271093011 501(C)(3) 40000 General Support Bemis Center for Contemporary Arts 724 S 12th Street Omaha NE 68102 470653927 501(C)(3) 26834 General Support Beth El Synagogue 14506 California Street Omaha NE 68154 470388140 501(C)(3) 149224 General Support Beth Israel Synagogue 12604 Pacific Street Omaha NE 68154 470388010 501(C)(3) 25850 General Support Big Brothers Big Sisters Midlands 4902 Hamilton Street Omaha NE 68135 470466144 501(C)(3) 18250 General Support Blue Barn Theatre 614 South 11th Street Omaha NE 68102 470742394 501(C)(3) 12500 General Support Bnai Brith Henry Monsky Lodge 800 Eighth Street NW Washington DC 20001 530209632 501(C)(3) 26271 General Support Bnai Brith Youth Organization Inc 800 Eighth Street NW Washington DC 20001 311794932 501(C)(3) 10000 General Support Bnai Israel Synagogue 618 Mynster Street Council Bluffs IA 51503 421249804 501(C)(3) 20630 General Support Brigit Saint Brigit Theatre Company 614 S 11th Street Omaha NE 68102 470772596 501(C)(3) 10000 General Support Central Fund of Israel 23-98 Bayswater Ave Far Rockaway NY 11691 132992985 501(C)(3) 6000 General Support Chabad Lubavitch of Nebraska 1866 S 120th Street Omaha NE 68144 363552582 501(C)(3) 45800 General Support Christian Urban Education Service 2207 Wirt Street Omaha NE 68110 470818922 501(C)(3) 6226 General Support Creighton University 2500 California Plaza Omaha NE 68178 470376583 501(C)(3) 7600 General Support Doctors Without Borders USA 333 7th Avenue 2nd Floor New York NY 100015004 133433452 501(C)(3) 11531 General Support Film Streams PO Box 8485 Omaha NE 68108 202549448 501(C)(3) 6250 General Support First Responders Critical Support Found 14916 Miami Street Omaha NE 68116 263499345 501(C)(3) 30230 General Support Friedel Jewish Academy 335 S 132nd Street Omaha NE 68154 051998366 501(C)(3) 104279 General Support Friends of Ohr Moshe Inc c/o 3440 Hollywood Blvd 415 Hollywood CA 33021 272682988 501(C)(3) 7000 General Support Girls Incorporated of Omaha 2811 North 45th Street Omaha NE 68104 470562184 501(C)(3) 9000 General Support Hebrew Theological College 7135 N Carpenter Road Skokie IL 60077 362167095 501(C)(3) 25000 General Support Inclusive Communities 6001 Dodge Street Community Engage Omaha NE 681820968 203290755 501(C)(3) 7200 General Support Iowa Law School Foundation PO Box 4550 Iowa City IA 522444550 426074234 501(C)(3) 100000 General Support Jewish Federations of North America 25 Broadway Suite 1700 New York NY 10004 131624240 501(C)(3) 17500 General Support John Hancock Life Insurance 197 Clarendon Street Boston MA 02116 010233346 501(C)(3) 7836 General Support MassMutual Financial Group Box 371368 Pittsburgh PA 152507368 041590850 501(C)(3) 7984 General Support Metro Community College Foundation PO Box 3777 Omaha NE 68103 470596504 501(C)(3) 25000 General Support Nebraska Coalition Lifesaving Cures 900 S 74th Plaza Suite 301 Omaha NE 68114 470837287 501(C)(3) 11400 General Support Nebraska Cultural Endowment 1004 Farnam Street Omaha NE 68102 470813703 501(C)(3) 23500 General Support Nebraska Humane Society 8929 Fort Street Omaha NE 68134 470378997 501(C)(3) 25450 General Support Nebraska Jewish Historical Society 333 S 132nd Street Omaha NE 68154 431271156 501(C)(3) 49702 General Support Nebraska Shakespeare Festival 2500 California Plaza Omaha NE 68178 470699092 501(C)(3) 37500 General Support Omaha Community Foundation 302 South 36th Street Suite 100 Omaha NE 68131 470645958 501(C)(3) 155510 General Support Ohr Hatorah c/o 38 Whitman Street Bergenfield NJ 07621 061802924 501(C)(3) 16100 General Support Omaha Botanical Center 100 Bancroft Street Omaha NE 68108 470659701 501(C)(3) 6050 General Support Omaha Chamber Music Society 7914 W Dodge Road 364 Omaha NE 68114 470838822 501(C)(3) 7554 General Support Omaha Conservatory of Music 3504 S 108th St Omaha NE 68144 470384657 501(C)(3) 120468 General Support Omaha Performing Arts Society 1200 Douglas Street Omaha NE 68102 470832480 501(C)(3) 11900 General Support Omaha Symphony Association 1605 Howard Street Omaha NE 68102 476039304 501(C)(3) 183917 General Support Paws R Us Animal Shelter 22794 Lincoln Road Gretna NE 68028 203341643 501(C)(3) 15000 General Support Planned Parenthood of Heartland PO Box 4557 Des Moines IA 503054557 420727488 501(C)(3) 28750 General Support Project Harmony 11949 Q Street Omaha NE 68137 470789054 501(C)(3) 6950 General Support RESPECT2 820 South 75th Street Omaha NE 68114 201469255 501(C)(3) 6000 General Support Rose Performing Arts Center 2001 Farnam Street Omaha NE 68102 363964320 501(C)(3) 8250 General Support Salvation Army 3612 Cuming Street Omaha NE 68131 133485289 501(C)(3) 22950 General Support Santa Fe Chamber Music Festival PO Box 2227 Santa Fe NM 85704 850224461 501(C)(3) 12000 General Support Santa Fe Opera PO Box 2408 Santa Fe NM 85704 850131810 501(C)(3) 270000 General Support Segerstrom Center for the Arts 600 Town Center Drive Costa Mesa CA 92626 237287150 501(C)(3) 60219 General Support State University of Iowa Foundation Levitt Center 1 West Park Rd Iowa City IA 52244 420796760 501(C)(3) 11750 General Support Temple Bat Yam 1011 Camelback Street Newport Beach CA 92660 952875578 501(C)(3) 17500 General Support Temple Israel 13111 Sterling Ridge Drive Omaha NE 68144 470376590 501(C)(3) 599565 General Support The Partnership for Our Kids 1004 Farnam Street Suite 200 Omaha NE 68102 470762798 501(C)(3) 16000 General Support Trustees of the University of Penn 3701 Locust Walk Philadelphia PA 19104 231352685 501(C)(3) 11200 General Support United Way of the Midlands 1805 Harney Street Omaha NE 68102 470376605 501(C)(3) 65600 General Support University of La Verne 1950 Third Street La Verne CA 91750 951644026 501(C)(3) 15000 General Support University of Nebraska Foundation 2285 S 67th Street 200 Omaha NE 68106 470379839 501(C)(3) 224150 General Support Wendy's Feline Friends 1228 Holly Vista Drive Colonial Beach VA 22443 371470743 501(C)(3) 15000 General Support Womens Center for Advancement 222 S 29th Street Omaha NE 68131 273205476 501(C)(3) 5968 General Support Wurtman Foundation Inc 60 Walnut Street 4th Floor Wellesley MA 02481 650881769 501(C)(3) 25000 General Support JEWISH FEDERATION OF OMAHA INC 333 S 132ND STREET OMAHA NE 68154 470384569 501(C)(3) 2650746 GENERAL SUPPORT 63 SCHEDULE I, 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. FINANCIAL ASSISTANCE FOR INDIVIDUALS IS PAID DIRECTLY TO WHERE ASSISTANCE IS NEEDED (UTILITIES, RENT, GROCERY STORE) AND FURTHER MONITORING OF THE EXPENDITURE IS NOT NEEDED. X 45 2449467 SELLING PRICE false true false FORM 990, PART VI, SECTION A, LINE 2 TED FRIEDLAND AND PAUL EPSTEIN, BOARD MEMBERS, HAVE A BUSINESS RELATIONSHIP. JEFFREY SCHRAGER, BOARD MEMBER, IS THE NEPHEW OF HARLEY SCHRAGER, BOARD MEMBER. 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 A, LINE 8B THERE IS NOT A COMMITTEE WITH THE ABILITY TO ACT ON BEHALF OF THE GOVERNING BODY. AS SUCH, THERE ARE NO COMMITTEE MEETINGS OR CONTEMPORANEOUS DOCUMENTATION OF SUCH MEETINGS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE DIRECTOR OF FINANCE AND OPERATIONS. WHEN THE 990 HAS BEEN PREPARED, IT IS THEN REVIEWED BY THE DIRECTOR OF FINANCE AND OPERATIONS. COPIES OF THE RETURN ARE PROVIDED TO THE EXECUTIVE DIRECTOR AFTER THE DIRECTOR OF FINANCE AND OPERATIONS HAS REVIEWED THE RETURN. THE RETURN IS APPROVED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12 C 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 ASSOCIATE DIRECTOR AND DIRECTOR OF FINANCE AND OPERATIONS 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 15 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 RECORD-KEEPING. 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 APPROVDED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORD-KEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD-KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 JEWISH FEDERATION OF OMAHA FOUNDATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS AND POLICIES ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 2C THE BOARD OF DIRECTORS FOR THE JEWISH FEDERATION OF OMAHA INC., A RELATED ORGANIZATION, ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART IX, LINE 24E PROGRAM MANAGEMENT & FUNDRAISING SERVICE EXP GENERAL EXP EXPENSES -------------- ------------- -------------- PROGRAM OPERATING COSTS 1,220 CREDIT CARD FEES - 430 345 -------------- ------------- -------------- TOTAL - 1,650 345 JEWISH FEDERATION OF OMAHA INC 333 S 132ND STREET OMAHA NE 68154 470384659 SOCIAL SERVIC NE 501(C)(3) 7 NA false PARDES FOUNDATION 333 S 132ND STREET OMAHA NE 68154 470824776 MANAGE PPTY NE 501(C)(3) 11A JEWISH FED false false true true false false false false false false false false false false false false true false false false JEWISH FEDERATION OF OMAHA INC B 2650746 FMV JEWISH FEDERATION OF OMAHA INC C 1050351 FMV JEWISH FEDERATION OF OMAHA INC P 535136 FMV