2015-05-07T14:07:50-05:00 2014-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2013-07-01 201584277 PITTSBURGH JEWISH PRE-KINDERGARTEN EDUCATIONAL IMPROVEMENT FOUNDATION PITT 4126818000 234 MCKEE PLACE PITTSBURGH PA 15213 JEFFREY FINKELSTEIN PRESIDENT 4126818000 2015-05-05 1 SUSAN M KIRSCH P00341397 4122613644 2013 2016-02-25 16:41:14Z JEFFREY FINKELSTEIN 234 MCKEE PLACE PITTSBURGH PA 15213 1293459 0 X N/A X 2004 PA ORGANIZATION TO SUPPORT THE EDUCATIONAL MISSION OF THE JEWISH FEDERATION OF GREATER PITTSBURGH. 6 3 0 6 0 0 1106177 1292820 0 0 1081 639 0 0 1107258 1293459 985551 1214876 0 0 0 0 0 0 38941 121625 107582 1107176 1322458 82 -28999 68698 14813 40386 0 28312 14813 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. 0 0 1277345 1214876 PROVIDING SCHOLARSHIP SUPPORT TO PRESCHOOLS IN PENNSYLVANIA TO ASSIST ENROLLED CHILDREN FROM FAMILIES WITH LIMITED FINANCIAL MEANS. 1277345 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 3 1 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 PA X MILO AVERBACH TREASURER 4126818000 234 MCKEE PLACE PITTSBURGH PA 15213 CHARLES PERLOW DIRECTOR 0.50 0.50 X 0 0 0 MERYL AINSMAN DIRECTOR 0.50 15.00 X 0 0 0 DOUGLAS OSTROW CHAIR 0.50 20.00 X X 0 0 0 JEFFREY FINKELSTEIN PRESIDENT 0.50 50.00 X X 0 334336 36816 DANIEL O BRANDEIS ESQ SECRETARY 0.50 50.00 X X 0 173171 9116 MILO AVERBACH TREASURER 0.50 50.00 X X 0 130439 6866 0 637946 52798 0 0 1 0 JEWISH FEDERATION OF GREATER PITTSBURGH 234 MCKEE PLACE PITTSBURGH PA 15213 ADMINISTRATION 101411 1 1292820 1292820 639 639 1293459 0 0 639 1214876 1214876 2093 2093 104413 62469 3003 38941 1076 1076 1322458 1277345 6172 38941 68698 8633 6180 68698 14813 40386 40386 0 X 28312 14813 28312 14813 68698 14813 -28999 15500 0 X X 0 1 X 1 0 X X X 0 0 0 JEWISH FEDERATION 251017602 7 1 1221047 1 1221047 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 1293459 0 1293459 0 1293459 1322458 0 1322458 0 1322458 PART X, LINE 2: 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. 1 BETH SHALOM 5915 BEACON STREET PITTSBURGH PA 15217 251031920 501(C)(3) 311243 N/A N/A SCHOLARSHIP PROGRAM SUPPORT HILLEL ACADEMY 5685 BEACON STREET PITTSBURGH PA 15217 251067130 501(C)(3) 321502 N/A N/A SCHOLARSHIP PROGRAM SUPPORT JEWISH COMMUNITY CENTER 5738 FORBES AVENUE PITTSBURGH PA 152171596 251094514 501(C)(3) 241828 N/A N/A SCHOLARSHIP PROGRAM SUPPORT RODEF SHALOM CONGREGATION 4905 FIFTH AVENUE PITTSBURGH PA 152132953 250979371 501(C)(3) 36863 N/A N/A SCHOLARSHIP PROGRAM SUPPORT TEMPLE EMANUEL 1250 BOWER HILL ROAD PITTSBURGH PA 152431381 251029716 501(C)(3) 30783 N/A N/A SCHOLARSHIP PROGRAM SUPPORT YESHIVA SCHOOLS 2100 WIGHTMAN STREET PITTSBURGH PA 152172014 256011064 501(C)(3) 192292 N/A N/A SCHOLARSHIP PROGRAM SUPPORT ADAT SHALOM 368 GUYS RUN ROAD CHESWICK PA 15024 251753756 501(C)(3) 10290 N/A N/A SCHOLARSHIP PROGRAM SUPPORT COMMUNITY DAY SCHOOL 6424 FORWARD AVENUE PITTSBURGH PA 15217 250969468 501(C)(3) 11721 N/A N/A SCHOLARSHIP PROGRAM SUPPORT 8 0 PART I, LINE 2: 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. 0 0 0 0 0 0 0 0 0 JEFFREY FINKELSTEIN PRESIDENT 0 297892 0 30000 0 6444 0 16717 0 20099 0 371152 0 0 DANIEL O BRANDEIS ESQ SECRETARY 0 153951 0 18500 0 720 0 8659 0 457 0 182287 0 0 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. 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0