JEM FOUNDATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
JEM FOUNDATION INC (EIN 82-2907705)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-10
IRS object ID
202513149349304206
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-10T13:00:28-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112479096PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1S ADELSBERG & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1280 NORTHERN BLVDAddressLine1Txt
CityGREAT NECKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11021ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN822907705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEM FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJEMFBusinessNameControlTxt
Phone7186339100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1781 EAST NEW YORK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11203ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRABBI ELKANAH SHMOTKINPersonNm
Person TitleCEOPersonTitleTxt
Phone7186339100PhoneNum
Signature2025-11-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVE ADELSBERGPreparerPersonNm
PTINP00214432PTIN
Phone5165041313PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRABBI ELKANAH SHMOTKINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1781 EAST NEW YORK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11203ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,000,150GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2017FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO PROVIDE FINANCIAL SUPPORT TO JEM AND RAISE AWARENESS TO THE IMPORTANCE OF RESTORING, PRESERVING, CURATING AND SHARING THE PRICELESS RECORDINGS OF THE REBBE'S LIFETIME, AND FIRST-PERSON TESTIMONIES OF INTERACTIONS WITH THE REBBE.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,171,842PYContributionsGrantsAmt
CY Contributions Grants$1,946,920CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$36,973PYInvestmentIncomeAmt
CY Investment Income$53,230CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,208,815PYTotalRevenueAmt
CY Total Revenue$2,000,150CYTotalRevenueAmt
PY Grants And Similar Paid$1,064,511PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,302,434CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$455,855CYTotalFundraisingExpenseAmt
PY Other Expenses$39,573PYOtherExpensesAmt
CY Other Expenses$530,062CYOtherExpensesAmt
PY Total Expenses$1,104,084PYTotalExpensesAmt
CY Total Expenses$1,832,496CYTotalExpensesAmt
PY Revenues Less Expenses$104,731PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$167,654CYRevenuesLessExpensesAmt
Total Assets BOY$1,762,696TotalAssetsBOYAmt
Total Assets EOY$1,934,527TotalAssetsEOYAmt
Total Liabilities BOY$344,481TotalLiabilitiesBOYAmt
Total Liabilities EOY$348,658TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,418,215NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,585,869NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionA) ASSIST JEM IN CARRYING OUT ITS PURPOSE OF SHARING THE REBBE'S LIFE, TEACHINGS AND INSPIRATION WITH THE WORLD, THROUGH RAISING FUNDS AND AWARENESS. B) SERVE AS AN INCUBATOR TO STRATEGIZE, PLAN, AND LAUNCH NEW EDUCATIONAL PROJECTS THROUGH STRATEGIC PLANNING, TESTING NEW PROJECTS AND TECHNOLOGIES TO BE LAUNCHED BY JEM.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,302,434ExpenseAmt
Grant$1,302,434GrantAmt
Revenue$1,946,920RevenueAmt
DescTO PROVIDE FINANCIAL SUPPORT TO JEM AND RAISE AWARENESS TO THE IMPORTANCE OF RESTORING, PRESERVING, CURATING AND SHARING THE PRICELESS RECORDINGS OF THE REBBE'S LIFETIME, AND FIRST-PERSON TESTIMONIES OF INTERACTIONS WITH THE REBBE.Desc
Total Program Service Expenses$1,302,434TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEM FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7186339100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1781 EAST NEW YORK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11203ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerInd
RABBI DAVID KRINSKY
DIRECTOR/CHAIRMAN2.50Yes (X)$0$0$0
RABBI ELKANAH SHMOTKIN
DIRECTOR/CEO15.00Yes (X)$0$0$045.00Yes (X)
RABBI SHLOMO BISTRITSKY
DIRECTOR1.25Yes (X)$0$0$0
RABBI OVADIA GOLDMAN
DIRECTOR1.25Yes (X)$0$0$0
RABBI JOSEPH I ZAKLIKOVSKY
DIRECTOR1.25Yes (X)$0$0$0
AHRON A GREENWALD
DIRECTOR1.25Yes (X)$0$0$0
JOSHUA GOLDHIRSCH
DIRECTOR1.25Yes (X)$0$0$0
SHIMSHON YEGER
SECRETARY/TREASURER20.00$0$0$020.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,946,920AllOtherContributionsAmt
Noncash Contributions$25,440NoncashContributionsAmt
Total Contributions$1,946,920TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$53,230TotalRevenueColumnAmt
Exclusion$53,230ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,000,150TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$53,230ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,302,434TotalAmt
Program Services$1,302,434ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,075TotalAmt
Management And General$20,075ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$578TotalAmt
Management And General$578ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$8,784TotalAmt
Management And General$8,784ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
FUNDRAISING EXPENSE$455,855$455,855
CREDIT CARD & BANK FEES$29,000$29,000
BAD DEBT EXPENSE$15,770$15,770

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,832,496TotalAmt
Program Services$1,302,434ProgramServicesAmt
Management And General$74,207ManagementAndGeneralAmt
Fundraising$455,855FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,126,084BOYAmt
EOY$1,324,609EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$318,112BOYAmt
EOY$291,418EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$318,500BOYAmt
EOY$318,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,762,696BOYAmt
EOY$1,934,527EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,019BOYAmt
EOY$17,400EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$318,500BOYAmt
EOY$318,500EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,962BOYAmt
EOY$12,758EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$344,481BOYAmt
EOY$348,658EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,418,215BOYAmt
EOY$1,585,869EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,418,215BOYAmt
EOY$1,585,869EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,762,696BOYAmt
EOY$1,934,527EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$167,654ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1JEWISH EDUCATIONAL MEDIA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN113518767EIN
Organization Type10OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$1,302,434SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$1,302,434SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C456Yes (1)SupportedOrgSectionC456Ind
Supported Org QualifiedYes (1)SupportedOrgQualifiedInd
Suprt Exclusively Sec170c2 BYes (1)SuprtExclusivelySec170c2BInd
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (1)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (1)OfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (1)SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

FieldValueIRS element (for citing)
Activities TestYes (X)ActivitiesTestInd
Activities Further Exempt PrpsYes (1)ActivitiesFurtherExemptPrpsInd
Activities Engaged Org InvlmntYes (1)ActivitiesEngagedOrgInvlmntInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, SECTION D, LINE 3:THE ORGANIZATION PROVIDED ITS SUPPORTED ORGANIZATION A WRITTEN NOTICE DESCRIBING THE TYPE AND AMOUNT OF SUPPORT PROVIDED DURING THE PRIOR TAX YEAR, A COPY OF THE FORM 990 THAT WAS MOST RECENTLY FILED AS OF THE DATE OF THE NOTIFICATION AND COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS IN EFFECT ON THE DATE OF NOTIFICATION.
PART IV, SECTION A, LINE 3B:THE ORGANIZATION CONFIRMS THAT EACH SUPPORTED ORGANIZATION QUALIFIES UNDER SECTION 501(C)(4), (5) OR (6) AND SATISFIES THE PUBLIC SUPPORT TESTS UNDER SECTION 509(A)(2) ANNUALLY.
PART IV, SECTION A, LINE 3C:THE ORGANIZATION ENSURED THAT ALL SUPPORT TO SUCH ORGANIZATIONS WAS USED EXCLUSIVELY FOR SECTION 170(C)(2)(B) PURPOSES THROUGH SEVERAL INTERNAL CONTROLS IN PLACE BETWEEN THE SUPPORTING AND SUPPORTED ORGANIZATIONS (JEM FOUNDATION INC. AND JEWISH EDUCATIONAL MEDIA, INC.).
PART IV, SECTION E, LINE 2A:ALL OF THE ORGANIZATION'S ACTIVITIES DURING THE TAX YEAR DIRECTLY FURTHERED THE EXEMPT PURPOSES OF THE SUPPORTING ORGANIZATION BY PROVIDING FUNDING TO EXPAND THE MISSION OT THE SUPPORTED ORGANIZATION.
PART IV, SECTION E, LINE 2B:ALL ACTIVITIES DESCRIBED IN LINE 2A CONSTITUTE ACTIVITIES THAT THE SUPPORTED ORGANIZATION WOULD BE ENGAGED IN, SUCH AS GENERATING CONTRIBUTIONS FOR THE ORGANIZATION'S MISSION.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDUE FROM AFFILIATEDesc
Book Value$318,500BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$318,500TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescACCRUED INTEREST EXPENSEDesc
Amt$12,758Amt
FieldValueIRS element (for citing)
Total Liability$12,758TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,000,150TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,000,150RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,000,150TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,832,496TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,832,496ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,832,496TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH EDUCATIONAL MEDIABusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1784 EASTERN PARKWAYAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
FieldValueIRS element (for citing)
Recipient EIN113518767RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$1,302,434CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantTO AID IN THE MISSION OF THE ORGANIZATIONPurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationGRANTS ARE PAID IN ACCORDANCE WITH THE MISSION AND PRIOR APPROVAL FROM THE BOARD OF DIRECTORS.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$25,440NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2TWO MEMBERS OF THE BOARD ARE BROTHERS-IN-LAW.
FORM 990, PART VI, SECTION B, LINE 11BTHE DIRECTORS REVIEW FORM 990.
FORM 990, PART VI, SECTION B, LINE 12CALL FINANCIAL ACTIVITY IS APPROVED AND SIGNED OFF BY EACH MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15ALL COMPENSATION PAID TO DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE APPROVED DURING REGULAR BOARD MEETINGS.
FORM 990, PART VI, SECTION C, LINE 19ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON DIRECT REQUEST.
FORM 990, PART XII, LINE 2CTHERE HAVE BEEN NO CHANGES IN THE FINANCIAL STATEMENT REVIEW PROCESS FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1JEWISH EDUCATIONAL MEDIA INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1784 EASTERN PARKWAYAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
FieldValueIRS element (for citing)
EIN113518767EIN
Primary ActivitiesPRODUCING, DISSEMINATING AND PRESERVING EDUCATIONAL MATERIALSPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 10PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
JEWISH EDUCATIONAL MEDIA INC
B$1,302,434COST
JEWISH EDUCATIONAL MEDIA INC
D$318,500COST

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