PITTSBURGH JEWISH PRE-KINDERGARTEN EDUCATIONAL IMPROVEMENT FOUNDATION: Form 990, tax year 2013
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- Organization
- PITTSBURGH JEWISH PRE-KINDERGARTEN EDUCATIONAL IMPROVEMENT FOUNDATION (EIN 20-1584277)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-07
- IRS object ID
- 201511279349301421
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-07T14:07:50-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251408703 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHNEIDER DOWNS & CO INC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PPG PLACE SUITE 1700 | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201584277 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PITTSBURGH JEWISH PRE-KINDERGARTEN | BusinessNameLine1 |
| Business Name Line2 | EDUCATIONAL IMPROVEMENT FOUNDATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PITT | BusinessNameControlTxt |
| Phone | 4126818000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 MCKEE PLACE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15213 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFFREY FINKELSTEIN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4126818000 | PhoneNum |
| Signature | 2015-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SUSAN M KIRSCH | PreparerPersonNm |
| PTIN | P00341397 | PTIN |
| Phone | 4122613644 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEFFREY FINKELSTEIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 MCKEE PLACE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15213 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,293,459 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | ORGANIZATION TO SUPPORT THE EDUCATIONAL MISSION OF THE JEWISH FEDERATION OF GREATER PITTSBURGH. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,106,177 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,292,820 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,081 | PYInvestmentIncomeAmt |
| CY Investment Income | $639 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,107,258 | PYTotalRevenueAmt |
| CY Total Revenue | $1,293,459 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $985,551 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,214,876 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $38,941 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $121,625 | PYOtherExpensesAmt |
| CY Other Expenses | $107,582 | CYOtherExpensesAmt |
| PY Total Expenses | $1,107,176 | PYTotalExpensesAmt |
| CY Total Expenses | $1,322,458 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $82 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$28,999 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $68,698 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,813 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $40,386 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $28,312 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,813 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE FINANCIAL SUPPORT TO SCHOLARSHIP PROGRAMS BENEFITTING STUDENTS ENROLLED IN JEWISH SCHOOLS IN ACCORDANCE WITH THE PA PRE-KINDERGARTEN EDUCATIONAL IMPROVEMENT TAX CREDIT PROGRAM. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,277,345 | ExpenseAmt |
| Grant | $1,214,876 | GrantAmt |
| Desc | PROVIDING SCHOLARSHIP SUPPORT TO PRESCHOOLS IN PENNSYLVANIA TO ASSIST ENROLLED CHILDREN FROM FAMILIES WITH LIMITED FINANCIAL MEANS. | Desc |
| Total Program Service Expenses | $1,277,345 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILO AVERBACH TREASURER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4126818000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 MCKEE PLACE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15213 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| CHARLES PERLOW | |||||||
| DIRECTOR | 0.50 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MERYL AINSMAN | |||||||
| DIRECTOR | 0.50 | 15.00 | Yes (X) | $0 | $0 | $0 | |
| DOUGLAS OSTROW | |||||||
| CHAIR | 0.50 | 20.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JEFFREY FINKELSTEIN | |||||||
| PRESIDENT | 0.50 | 50.00 | Yes (X) | $0 | $334,336 | $36,816 | Yes (X) |
| DANIEL O BRANDEIS ESQ | |||||||
| SECRETARY | 0.50 | 50.00 | Yes (X) | $0 | $173,171 | $9,116 | Yes (X) |
| MILO AVERBACH | |||||||
| TREASURER | 0.50 | 50.00 | Yes (X) | $0 | $130,439 | $6,866 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $637,946 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $52,798 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH FEDERATION OF GREATER PITTSBURGH | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 MCKEE PLACE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15213 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ADMINISTRATION | ServicesDesc |
| Compensation | $101,411 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,292,820 | AllOtherContributionsAmt |
| Total Contributions | $1,292,820 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $639 | TotalRevenueColumnAmt |
| Exclusion | $639 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,293,459 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $639 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,214,876 | TotalAmt |
| Program Services | $1,214,876 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,093 | TotalAmt |
| Management And General | $2,093 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,413 | TotalAmt |
| Program Services | $62,469 | ProgramServicesAmt |
| Management And General | $3,003 | ManagementAndGeneralAmt |
| Fundraising | $38,941 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,076 | TotalAmt |
| Management And General | $1,076 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,322,458 | TotalAmt |
| Program Services | $1,277,345 | ProgramServicesAmt |
| Management And General | $6,172 | ManagementAndGeneralAmt |
| Fundraising | $38,941 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,698 | BOYAmt |
| EOY | $8,633 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,180 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,698 | BOYAmt |
| EOY | $14,813 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,386 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,386 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,312 | BOYAmt |
| EOY | $14,813 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,312 | BOYAmt |
| EOY | $14,813 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,698 | BOYAmt |
| EOY | $14,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$28,999 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $15,500 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Certification | Yes (X) | CertificationInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH FEDERATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251017602 | EIN |
| Organization Type | 7 | OrganizationTypeDesc |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $1,221,047 | SupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $1,221,047 | SupportSumAmt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,293,459 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,293,459 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,293,459 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,322,458 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,322,458 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,322,458 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE JEWISH FEDERATION OF GREATER PITTSBURGH (JFGP) IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS ALSO CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION. THE PJEIF AND PRE-K AND THREE SUPPORTING FOUNDATIONS ARE TAX-EXEMPT SUPPORTING ORGANIZATIONS OF THE JFGP UNDER SECTION 501(C)(3) OF THE IRC. THE FEDERATION FOLLOWS THE CODIFICATION TOPIC ON INCOME TAXES. THE TOPIC PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. THE FEDERATION CLASSIFIES INTEREST AND PENALTIES AS TAX EXPENSE, IF INCURRED. THE FEDERATION'S COMBINED STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2014 AND 2013 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE FEDERATION HAS NO UNRECOGNIZED TAX BENEFITS. THE FEDERATION BELIEVES THAT IT IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2011. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (8 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| BETH SHALOM | |||||||||
| 5915 BEACON STREET | PITTSBURGH | PA | 15217 | 251031920 | 501(C)(3) | $311,243 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| HILLEL ACADEMY | |||||||||
| 5685 BEACON STREET | PITTSBURGH | PA | 15217 | 251067130 | 501(C)(3) | $321,502 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| JEWISH COMMUNITY CENTER | |||||||||
| 5738 FORBES AVENUE | PITTSBURGH | PA | 152171596 | 251094514 | 501(C)(3) | $241,828 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| RODEF SHALOM CONGREGATION | |||||||||
| 4905 FIFTH AVENUE | PITTSBURGH | PA | 152132953 | 250979371 | 501(C)(3) | $36,863 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| TEMPLE EMANUEL | |||||||||
| 1250 BOWER HILL ROAD | PITTSBURGH | PA | 152431381 | 251029716 | 501(C)(3) | $30,783 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| YESHIVA SCHOOLS | |||||||||
| 2100 WIGHTMAN STREET | PITTSBURGH | PA | 152172014 | 256011064 | 501(C)(3) | $192,292 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| ADAT SHALOM | |||||||||
| 368 GUYS RUN ROAD | CHESWICK | PA | 15024 | 251753756 | 501(C)(3) | $10,290 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| COMMUNITY DAY SCHOOL | |||||||||
| 6424 FORWARD AVENUE | PITTSBURGH | PA | 15217 | 250969468 | 501(C)(3) | $11,721 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 8 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE DISTRIBUTABLE TO THE APPLICABLE PRE-K SCHOOL FOR DISTRIBUTION BASED ON THE STUDENT'S ELIGIBILITY FOR TUITION ASSISTANCE. PRE-K PROGRAMS ARE ADVISED THAT IF THE STUDENT WITHDRAWS FROM THE PROGRAM DURING THE YEAR, SCHOLARSHIP FUNDS ARE TO BE RETURNED TO THE PROGRAM AND WILL BE INCLUDED IN FUTURE GRANT POOLS FOR DISTRIBUTION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JEFFREY FINKELSTEIN | ||||||||||||||
| PRESIDENT | $0 | $297,892 | $0 | $30,000 | $0 | $6,444 | $0 | $16,717 | $0 | $20,099 | $0 | $371,152 | $0 | $0 |
| DANIEL O BRANDEIS ESQ | ||||||||||||||
| SECRETARY | $0 | $153,951 | $0 | $18,500 | $0 | $720 | $0 | $8,659 | $0 | $457 | $0 | $182,287 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | A BUSINESS RELATIONSHIP EXISTS BETWEEN PERLOW, BRANDEIS, AVERBACH, FINKELSTEIN, OSTROW, AND AINSMAN. |
| FORM 990, PART VI, SECTION A, LINE 7A | AS INDICATED IN THE ORGANIZATION'S BYLAWS, EACH DIRECTOR SHALL BE SELECTED BY THE CHAIR OF THE BOARD OF DIRECTORS OF THE JEWISH FEDERATION OF GREATER PITTSBURGH UPON CONSULTATION WITH THE SCHOOLS THAT WILL BE THE BENEFICIARIES OF THE SCHOLARSHIPS BEING GRANTED BY THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER, CONTROLLER AND THE AUDIT COMMITTEE OF THE JEWISH FEDERATION OF GREATER PITTSBURGH. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE APPROVAL OF THE FORM 990. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PITTSBURGH JEWISH PRE-KINDERGARTEN EDUCATIONAL IMPROVEMENT FOUNDATION DOES NOT COMPENSATE ANY INDIVIDUALS FOR BOARD OR EMPLOYMENT SERVICES. FORM 990 REQUIRES THE PITTSBURGH JEWISH PRE-KINDERGARTEN EDUCATIONAL IMPROVEMENT FOUNDATION TO DISCLOSE COMPENSATION PAID BY ITS RELATED ORGANIZATION, JEWISH FEDERATION OF GREATER PITTSBURGH, FOR SERVICES THE INDIVIDUALS PROVIDE TO THE JEWISH FEDERATION OF GREATER PITTSBURGH. COMPENSATION IS AWARDED BY THE FEDERATION PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTIONS REGULATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE OFFICES OF THE JEWISH FEDERATION OF GREATER PITTSBURGH AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C, OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT: | THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM IN COMBINED STATEMENTS. IN ADDITION, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT AUDITOR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| JEWISH FEDERATION OF GREATER PITTSBURGH | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 15213 | 211017602 | FUNDRAISING TO SUPPORT JEWISH AGENCIES LOCAL AND ABROAD | PA | 501(C)(3) | 170(B)(1) (A)(VI) | N/A | 0 |
| PITTSBURGH JEWISH EDUCATIONAL IMPROVEMENT FOUNDATION | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 15213 | 311784174 | PROVIDES TUITION ASSISTANCE TO STUDENTS ENROLLED IN K-8 PROGRAMS. | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| EDWARD AND ROSE BERMAN LEGACY FOUNDATION | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 15213 | 562413904 | ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG OF THE FEDERATION. | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| MEYER AND MERLE BERGER FAMILY FOUNDATION | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 15213 | 251432013 | ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG OF THE FEDERATION. | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| JACK G BUNCHER CHARITABLE FUND FOR JEWISH FEDERATION OF PGH | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 15213 | 204393188 | ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG OF THE FEDERATION. | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| PITTSBURGH TERMINAL CORPORATION FOUNDATION | ||||||||||
| 310 GRANT STREET 3RD FLOOR | PITTSBURGH | PA | 15219 | 250906824 | ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG OF THE FEDERATION. | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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