2015-06-18T15:06:52-05:00 2014-12-31 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2014-01-01 135659965 Leo Baeck Institute Inc % CENTER FOR JEWISH HISTORY LEOB 2127446400 15 W 16th Street Suite New York NY 10011 William Weitzer Executive Director 2127446400 2015-06-18 true 212-949-8700 P00736879 2127446400 2014 2016-03-07 17:11:31Z William Weitzer 15 WEST 16TH STREET New York NY 10011 3275904 false X www.LBI.org X 1955 NY The mission of the Leo Baeck Institute is to study and preserve the to study and preserve the history and culture of German-speaking Jewry. 19 19 26 0 0 1932308 2741135 4684 26534 135236 228172 29815 3785 2102043 2999626 92283 51676 0 0 1578206 1571176 0 0 296318 1208329 1219187 2878818 2842039 -776775 157587 4563711 4640682 849492 122904 3714219 4517778 X THE MISSION OF THE LEO BAECK INSTITUTE IS TO STUDY AND PRESERVE THE HISTORY AND CULTURE OF GERMAN-SPEAKING JEWRY. false false 660339 7109 LIBRARY - THE LIBRARY OF THE LEO BAECK INSTITUTE IS INTERNATIONALLY RECOGNIZED AS THE MOST COMPREHENSIVE REPOSITORY FOR BOOKS DOCUMENTING THE HISTORY AND CULTURE OF GERMAN-SPEAKING JEWRY. OVER 80,000 VOLUMES AND 900 PERIODICAL TITLES PROVIDE IMPORTANT PRIMARY AND SECONDARY MATERIAL. RICH IN RARITIES RANGING FROM EARLY 16TH CENTURY WRITINGS TO MOSES MENDELSSOHN AND HEINRICH HEINE, FIRST EDITIONS AND DEDICATION COPIES OF WORKS BY MORE RECENT PROMINENT WRITERS, MANY OF ITS VOLUMES WERE SALVAGED FROM FAMOUS JEWISH LIBRARIES THAT WERE CONFISCATED AND DISPERSED BY THE NAZIS. MOST OF THE COLLECTION DEALS WITH CENTRAL EUROPEAN JEWRY DURING THE NINETEENTH AND EARLY TWENTIETH CENTURIES. IT ALSO INCLUDES MATERIAL DATING BACK AS FAR AS THE 16TH CENTURY AND IS AS CURRENT AS THE JEWISH POPULATION IN GERMANY TODAY. THE FOCUS OF THE COLLECTION IS ON THE DIVERSE CULTURE OF GERMAN-SPEAKING JEWRY, ESPECIALLY IN THE ARTS, SCIENCES, LITERATURE, PHILOSOPHY, AND RELIGION. 1061397 26534 ARCHIVES - THE LEO BAECK INSTITUTE ARCHIVES IS THE OUTSTANDING DOCUMENTATION CENTER OF ITS KIND. INDIVIDUALS, FAMILIES, AND ORGANIZATIONS HAVE DEPOSITED THEIR DOCUMENTS AT THE LBI. FAMILY PAPERS, COMMUNITY HISTORIES, AND BUSINESS AND PUBLIC RECORDS DATE BACK CENTURIES AND TOUCH UPON VIRTUALLY EVERY PHASE OF GERMAN-JEWISH LIFE. A UNIQUE COLLECTION OF OVER 1500 MEMOIRS OFFERS RARE INSIGHTS INTO THE LIVES OF GERMAN JEWS FROM ALL WALKS OF LIFE FROM 1790 TO THE POST-WAR ERA. 113791 44567 LECTURES AND EXHIBITS - FOSTERS KNOWLEDGE, STIMULATES INTEREST AND FACILITATES PARTICIPATION IN RESEARCH THROUGH PUBLIC LECTURES, CONFERENCES & EDUCATIONAL EXHIBITS. 142770 ARTS 142770 1978297 true true false false false false false true false true true false false false true true true false false true true true false false true false false false true true false false false false false false false false true true false false false true false false false true 6 0 true 26 true false true GM false false false true true false false false false X 19 19 false true false false true true false true false false false true true true true true true true false false NY X CENTER FOR JEWISH HISTORY 2127446400 15 WEST 16TH STREET NEW YORK NY 10011 RONALD B SOBEL PRESIDENT 1.0 X X 0 0 0 MICHAEL A BAMBERGER VICE PRESIDENT 1.0 1.0 X X 0 0 0 DAVID DETJEN VICE PRESIDENT 1.0 X X 0 0 0 IRA H JOLLES TREASURER 1.0 1.0 X X 0 0 0 RAYMOND VJ SCHRAG SECRETARY 1.0 X X 0 0 0 DENNIS BAUM TRUSTEE 1.0 X 0 0 0 BERNARD BLUM trustee 1.0 X 0 0 0 JAMES N DREYFUS TRUSTEE 1.0 X 0 0 0 DAVID SORKIN TRUSTEE 1.0 X 0 0 0 MICHAEL G JESSELSON TRUSTEE 1.0 1.0 X 0 0 0 JOSEF JOFFE TRUSTEE 1.0 X 0 0 0 JOAN C LESSING TRUSTEE 1.0 X 0 0 0 RALPH E LOEWENBERG TRUSTEE 1.0 X 0 ABRAHAM F LOWENTHAL TRUSTEE 1.0 X 0 ELLIOT SANDER TRUSTEE 1.0 X 0 HENRY L FEINGOLD TRUSTEE 1.0 X 0 MICHAEL A MEYER TRUSTEE 1.0 X 0 JEHUDA REINHARZ TRUSTEE 1.0 X 0 ROBERT S RIFKIND TRUSTEE 1.0 1.0 X 0 CAROL STRAUSS INTERNATIONAL DIRECTOR 35.0 X 200000 0 0 WILLIAM WEITZER EXECUTIVE DIRECTOR 35.0 X 221000 0 0 Frank Mecklenburg Chief Archivist 35.0 X 115000 0 1189 536000 0 1189 3 false true false 0 35185 351737 658745 1695468 36896 2741135 SALES OF BOOKS AND PUBLICATIONS 519100 7789 7789 ARCHIVE FEES 519100 18745 18745 26534 97760 97760 0 1990 1990 6000 6000 0 6000 6000 334426 204014 130412 130412 130412 72264 351737 72264 0 0 0 0 SUNDRY INCOME 812900 11639 11639 FOREIGN EXCHANGE LOSS 900099 -15844 -15844 -4205 2999626 26534 231957 2082 2082 44567 44567 5027 5027 0 421000 280594 109923 30483 0 909380 606097 237438 65845 0 146275 97492 38192 10591 94521 62998 24679 6844 103834 30727 21537 51570 0 35281 35281 0 0 0 129244 129244 0 149512 71865 11481 66166 0 0 196000 117600 58800 19600 77482 59790 10347 7345 0 0 0 0 5754 5754 43056 30139 4306 8611 BOOK PURCHASES 100312 100312 BOOKS, MATERIAL, MICROFILM 144129 138197 5161 771 STORAGE 60452 60452 EVENTS 78882 51534 682 26666 95249 89580 3843 1826 2842039 1978297 567424 296318 157729 433511 231355 201309 5000 0 1934 0 0 0 0 0 0 0 0 0 41886 26781 369689 347917 14147 21772 3999698 3957309 0 0 0 0 0 0 111962 0 4563711 4640682 163683 122904 0 0 89500 0 0 0 0 0 0 0 0 0 0 0 596309 0 849492 122904 X 1527439 2310493 1545966 1566471 640814 640814 3714219 4517778 4563711 4640682 X 157587 161625 484347 X false true X true false X 1912361 3404221 2346705 1932308 2741135 12336730 0 0 1912361 3404221 2346705 1932308 2741135 12336730 3203343 9133387 115274 114518 130178 120331 105750 586051 0 10606 9237 11639 31482 12954263 78417 0.70505 0.70873 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 955957 100080 1056037 837699 118258 955957 755525 82174 837699 712730 42795 755525 662003 50727 712730 0.60681 0.39319 false false 356091 341478 14613 13598 6439 7159 21772 0 0 X 3161251 161625 161625 2999626 2999626 2842039 2842039 2842039 Description of Collections Items PART III, LINE 1A The Institute maintains a library collection of over 80,000 volumes and 1600 periodicals titles, including: (i) rare and complete collections of various publications, to provide important primary and secondary material for researchers and the general public; and (ii) archives of written, oral, and visual legacy of German-speaking Jewry, ranging from family trees and other genealogical material to travel-related emigration documents, and manuscripts clippings and official documents pertaining to Jewish communities throughout Germany. The archival collections consist of about 10,000 collections over 2,000 memoirs, manuscripts, and more than 35,000 photos. In accordance with the collection policies of museums, the cost or value of the collections is not included in the accompanying statements of the financial position. Purchases of collection items are recorded as expenses in the year in which the items are purchased. Likewise, contributed collections items are not included in the financial statements. The Institute reviews its collections and may periodically acquire or deaccess items. Proceeds from deaccessions are classified as unrestricted, except when donor restrictions apply. Description of collections Furthering the Institute's Exempt Purpose PART III, LINE 4 THE LEO BAECK INSTITUTE (LBI) IS A CENTER FOR RESEARCH, EXHIBITIONS, AND EVENTS. ITS LIBRARY AND ARCHIVES OFFER THE MOST COMPREHENSIVE DOCUMENTATION FOR THE STUDY OF GERMAN JEWISH HISTORY. MOST OF LBI'S COLLECTION PERTAINS TO CENTRAL EUROPEAN JEWRY DURING THE NINETEENTH AND EARLY TWENTIETH CENTURIES. IT ALSO INCLUDES MATERIAL DATING AS FAR AS THE 16TH CENTURY AND IS AS CURRENT AS THE JEWISH POPULATION IN GERMANY TODAY. THE FOCUS OF THE COLLECTION IS ON THE DIVERSE CULTURE OF GERMAN SPEAKING JEWRY, ESPECIALLY IN THE ARTS, SCIENCES, LITERATURE, PHILOSOPHY, AND RELIGION. LBI'S ARCHIVES IS THE OUTSTANDING DOCUMENTATION CENTER OF ITS KIND. FAMILY PAPERS, COMMUNITY HISTORIES, AND BUSINESS AND PUBLIC RECORDS DATE BACK CENTURIES AND TOUCH UPON VIRTUALLY EVERY PHASE OF GERMAN-JEWISH LIFE. FIN 48 PART X, QUESTION 2 The Institute is subject to the provisions of the Financial Accounting Standards Board's ("FASB") Accounting Standards Codification ("ASC") Topic 740, Income Taxes, as it relates to accounting and reporting for uncertainty in income taxes. Because of the Institute's general tax-exempt status, ASC Topic 740 has not had, and is not anticipated to have, a material impact on the Institute's financial statements. The annual compliance filings of the Institute are subject to examination by the Internal Revenue Service, as well as by other various state and local authorities, generally for three years after they are submitted. USE OF ENDOWMENT PART V, QUESTION 4 The Institute's endowment consists of three donor-restricted funds established for a variety of purposes. true Europe (Including Iceland and Greenland) 1 0 Program Services Maintnce of Collection 78000 Europe (Including Iceland and Greenland) 0 0 Grantmaking 5027 1 0 1 0 83027 83027 Europe (Including Iceland and Greenland) HIRSCHI PROJECT 5027 1 false false false false false false Monitoring of grant funds ------------------------- Grantees are required to expend funds in accordance with the grant agreement and provide the Institute with a summary of project results. Gala 424001 351737 72264 72264 0 424001 351737 72264 72264 72264 true FELLOWSHIPS 5 44567 FMV MONITORING THE USE OF GRANT FUNDS SCHEDULE I, SECTION I, QUESTION 2 Fellowships FELLOWSHIP RECIPIENTS ARE REQUIRED TO PERFORM RESEARCH AT THE INSTITUTE AND PRESENT SATISFACTORY RESULTS OF THEIR PROJECT. X X true true X false false false false false false false false false CAROL STRAUSS INTERNATIONAL DIRECTOR 200000 0 0 0 0 0 0 0 0 0 200000 0 0 0 WILLIAM WEITZER EXECUTIVE DIRECTOR 221000 0 0 0 0 0 0 0 0 0 221000 0 0 0 EXECUTIVE COMPENSATION THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS DETERMINED BY THE BOARD OF TRUSTEES. X see supplemental inf X 5 36896 FMV false true false BOOKS AND PUBLICATIONS SCHEDULE M, LINE 4 BOOKS AND PUBLICATIONS CONTRIBUTED TO THE INSTITUTE ARE NEITHER COUNTED AS REVENUES ON FORM 990 NOR CAPITALIZED, IN ACCORDANCE WITH THE INSTITUTE'S POLICIES REGARDING COLLECTION ITEMS. SEE ALSO SUPPLEMENTAL INFORMATION ON SCHEDULE D. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11B DRAFT TAX RETURN IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO ITS FILING. EXECUTIVE COMPENSATION FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS DETERMINED BY THE BOARD OF TRUSTEES. AVAILABILITY OF FORMS FORM 990, PART VI, SECTION C, LINE 18 THE AFOREMENTIONED FORMS ARE AVAILABLE ON REQUEST. AVAILABILITY OF GOVERNANCE DOCS. FORM 990, PART VI, SECTION C, LINE 19 THE AFOREMENTIONED DOCUMENTS ARE AVAILABLE ON REQUEST. OVERSIGHT OF AUDIT PROCESS FORM 990, PART XI, QUESTION 2(C) THE AUDIT COMMITTEE MEETS REGULARLY AND IS RESPONSIBLE FOR THE OVERSIGHT AND SELECTION OF THE INDEPENDENT AUDITOR. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12(A) BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE ANY RELATIONSHIPS, PERSONAL OR BUSINESS, WITH LEO BAECK INSTITUTE AND ANY OTHER RELATED ENTITY. MEMBERSHIP PART VI, LINE 6 AND 7A Members of the Institute consist of the board of trustees. The Institute's board of trustees is comprised of three classes, all with equal voting rights. The board of TRUSTEES are elected by a plurality of the votes cast at a meeting of the members. At any meeting of the members, each member will be entitled to one vote. MINUTES OF SUBCOMMITTEES FORM 990, PART VI, SECTION B, LINE 8B Minutes of the audit committee are Contemporaneously recorded. Minutes of other subcommittees are not currently being recorded. The results of all subcommittees' work are presented to the board of trustees and are included in the full board minutes. Delegation of Control Over Management Functions FORM 990, PART VI, SECTION A, LINE 3 The Center for Jewish History (the "Center"), a related party (see Schedule R), provides for the operation of the Institute's operating facility, including (i) maintenance of all offices and specialized areas; (ii) control of the mechanical systems for the building; (iii) maintenance of elevators; (iv) support for all technology; (v) security; and (vi) many other related services. The Center also serves as the central repository for the Institute's archival documents, books, photographs, paintings, and artifacts. Although the Center derives its revenue from sources typical of not-for-profit enterprises, revenues generated by the Center are not sufficient to cover its operating expenses. For the years 2014 and 2013, the Institute and other members agreed to contribute $1,000,000 each year, respectively, in the aggregate, to cover the Center's operating costs. The amount contributed by each member is based upon the member's allocated space at the Center. In addition to the facility services agreement, during 2014 the Institute and the Center entered into an agreement whereby the Center would provide accounting and other administrative functions to the Institute. During 2010, the Institute and Center entered into an agreement whereby the Institute will operate the day-to-day operations of the Center's microfilm laboratory. Other Changes in Net Assets FORM 990, PART XI, LINE 8 The audit committee and management, acting on behalf of, and with the authority of, the Board of Trustees have resolved to restate the financial statements relating to amounts previously held in trust for the Judaicia Conservancy Foundation, as well as amounts previously temporarily restricted for donor stipulated purposes to unrestricted net assets. Management and the Trustees have performed appropriate due diligence regarding these transactions and have determined that the appropriate lawful resolution is to restate net assets to reflect the appropriate balances of temporarily restricted contributions, the fulfillment of the requirements related to those transactions, and in connection with this transaction, and in accordance with the Institute's policy on collection items, the books previously held in trust have been removed from the statements of Financial Position to reflect the Institute's policy on capitalized collection items. The effect of these changes resulted in a change to net assets of $484,347. THE CENTER FOR JEWISH HISTORY 15 WEST 16TH STREET NEW YORK NY 10011 133863344 REPOSITORY NY 501(C)(3) 7 NA false false false false false false false false false false false false false true false true false false Additional RELATED PARTY information FORM 990, SCHEDULE R, PART II, LINE 1 In October 1995, the Institute, along with three other not-for-profit organizations: the American Jewish Historical Society, the YIVO Institute for Jewish Research, Inc., and the Yeshiva University Museum signed an agreement forming the Center for Jewish History, Inc. (the "Center"), a separate, 501(c)(3) not-for-profit corporation. Thereafter, the American Sephardi Federation entered into a supplemental agreement with the initial members which provided for its membership into the Center. Upon liquidation of the Center, member organizations would be entitled to receive a pro rata share of the proceeds of the liquidation, subject to certain senior claims. Liquidation of the Center requires the consent of all member organizations. The Center provides for the operation of the Institute's operating facility, including (i) maintenance of all offices and specialized areas; (ii) control of the mechanical systems for the building; (iii) maintenance of elevators; (iv) support for all technology; (v) security; and (vi) many other related services. The Center also serves as the central repository for the Institute's archival documents, books, photographs, paintings, and artifacts. Although the Center derives its revenue from sources typical of not-for-profit enterprises, revenues generated by the Center are not sufficient to cover its operating expenses. For the years 2014 and 2013, the Institute and other members agreed to contribute $1,000,000 each year, respectively, in the aggregate, to cover the Center's operating costs. The amount contributed by each member is based upon the member's allocated space at the Center. In addition to the facility services agreement, during 2014 the Institute and the Center entered into an agreement whereby the Center would provide accounting and other administrative functions to the Institute. During 2010, the Institute and Center entered into an agreement whereby the Institute will operate the day-to-day operations of the Center's microfilm laboratory. In relation to its agreements with the Center, the Institute incurred operating expenses of $201,010 for 2014. The Amount due to the Center as of December 31, 2014 was $32,279 and is included in accounts payable and accrued expenses.