2015-05-12T15:41:52-05:00 2014-06-30 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2013-07-01 520607957 THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE INC ASSO 4107274828 101 W MOUNT ROYAL AVENUE BALTIMORE MD 21201 MARK SMOLARZ COO/CFO 4107274828 2015-04-24 1 JULIA FLANNERY CPA P00928918 4102469300 2013 2016-03-07 17:11:31Z MARC TERRILL 101 W MOUNT ROYAL AVENUE BALTIMORE MD 21201 46227156 0 X WWW.ASSOCIATED.ORG X 1950 MD THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE WORKS TO PRESERVE AND ENHANCE JEWISH LIFE. IT ADDRESSES CHARITABLE, EDUCATIONAL, RELIGIOUS, HUMANITARIAN, HEALTH, CULTURAL AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY, LOCALLY, NATIONALLY, IN ISRAEL AND THROUGHOUT THE WORLD. 30 30 165 7500 404371 111870 39911912 41750760 2921683 3736860 229874 273676 353535 465860 43417004 46227156 27126876 28008011 0 0 10309769 11148638 9563 12269 5197225 6546530 7418487 43992738 46587405 -575734 -360249 33007927 30752267 15863078 13967667 17144849 16784600 X THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE WORKS TO PRESERVE AND ENHANCE JEWISH LIFE. IT ADDRESSES CHARITABLE, EDUCATIONAL, RELIGIOUS, HUMANITARIAN, HEALTH, CULTURAL AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY, LOCALLY, NATIONALLY, IN ISRAEL AND THROUGHOUT THE WORLD. 0 0 38733006 28008011 3332489 THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE WORKS TO PRESERVE AND ENHANCE JEWISH LIFE. IT ADDRESSES CHARITABLE, EDUCATIONAL, RELIGIOUS, HUMANITARIAN, HEALTH, CULTURAL AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY LOCALLY, NATIONALLY, IN ISRAEL AND THROUGHOUT THE WORLD. THE ASSOCIATED ALLOCATES FUNDS TO ORGANIZATIONS WHO PERFORM VARIOUS SERVICES FOR THE BENEFIT OF THE JEWISH COMMUNITY (I.E. HEALTH, INSTITUTIONAL, FAMILY, EDUCATIONAL AND CULTURAL SERVICES). 38733006 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 173 0 1 165 1 1 1 0 0 0 0 0 0 0 0 0 X 30 30 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X X MARK SMOLARZ 4107274828 101 W MOUNT ROYAL AVE BALTIMORE MD 21201 HOWARD E FRIEDMAN CHAIR 6.00 4.50 X X 0 0 0 MARK NEUMANN CHAIR-ELECT 3.00 X X 0 0 0 MELISSA CORDISH SECRETARY 2.00 X X 0 0 0 PHILIP E SACHS TREASURER 3.00 X X 0 0 0 LAWRENCE MACKS PRESIDENT, AJC 2.00 5.50 X 0 0 0 LINDA HURWITZ DIRECTOR 1.50 X 0 0 0 ANN NEUMANN LIBOV DIRECTOR 1.50 X 0 0 0 DAN HIRSCHHORN DIRECTOR 1.50 X 0 0 0 JOHN C DAVISON DIRECTOR 1.50 X 0 0 0 JOHN SHMERLER DIRECTOR 1.50 X 0 0 0 RINA JANET DIRECTOR 1.50 X 0 0 0 MICHELE LAX DIRECTOR 1.50 X 0 0 0 NANCY HACKERMAN DIRECTOR 1.50 4.50 X 0 0 0 ROBERT C RUSSEL CHAIR, AUDIT 2.00 3.50 X 0 0 0 BRUCE SHOLK DIRECTOR 1.50 3.00 X 0 0 0 ELLEN MACKS DIRECTOR 1.50 X 0 0 0 JEFFREY BLAVATT DIRECTOR 1.50 X 0 0 0 ANNETTE COOPER DIRECTOR 1.50 X 0 0 0 JUDI FADER DIRECTOR 1.50 X 0 0 0 GENINE MACKS FIDLER DIRECTOR 1.50 X 0 0 0 BETH GOLDSMITH DIRECTOR 1.50 X 0 0 0 MICHAEL KLEIN DIRECTOR 1.50 X 0 0 0 ALLISON MAGAT DIRECTOR 1.50 X 0 0 0 YEHUDA NEUBERGER DIRECTOR 1.50 X 0 0 0 PJ PEARLSTONE DIRECTOR 1.50 X 0 0 0 DR NANCY KOHN RABIN DIRECTOR 1.50 X 0 0 0 TERRY M RUBENSTEIN DIRECTOR 1.50 X 0 0 0 JM SCHAPIRO DIRECTOR 1.50 X 0 0 0 DEBRA S WEINBERG DIRECTOR 1.50 X 0 0 0 JERRY WOLASKY DIRECTOR 1.50 X 0 0 0 MARC B TERRILL PRESIDENT 40.00 11.50 X 634883 0 89674 MARK SMOLARZ COO/CFO 40.00 X 197025 0 25654 MICHAEL FRIEDMAN SENIOR VICE PRESIDENT 40.00 X 194490 0 8884 ABE WASSERBERGER VP RESOURCE DEVELOPMENT 40.00 X 145023 0 3384 LESLIE POMERANTZ SENIOR VICE PRESIDENT 40.00 X 143871 0 6007 MICHAEL HOFFMAN CHIEF DEVELOPMENT OFFICER 40.00 X 129018 0 35508 MICHAEL DYE VP, INVESTMENTS & RISK MGMT 40.00 X 126133 0 34138 DARRELL FRIEDMAN FORMER OFFICER 0.00 X 139822 0 0 1710265 0 203249 10 1 1 0 FIELD TRAVEL 295 MADISON AVE STE 1805 NEW YORK NY 10017 TRAVEL SERVICES 312705 KENES TOURS & EXHIBITIONS BEIT KENES AIRPORT CITY IS 7019900 TRAVEL SERVICES 239106 MOUNT ROYAL PRINTING COMPANY 6310 BLAIR HILL LANE BALTIMORE MD 21209 PRINTING SERVICES 182267 ADVANCE BUSINESS SYSTEMS PO BOX 759319 BALTIMORE MD 21275 BUSINESS MACHINE MAINTENANCE SERVICES 164578 MCGLADREY LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 AUDITING & ACCT. SERVICES 161700 7 20720013 16491720 300000 4239027 1736191 41750760 ENDOWMENT FEE INCOME 900099 2811631 2407260 404371 EDUCATIONAL PROGRAMS 900099 598330 598330 OPERATING PROGRAMS 900099 326899 326899 3736860 179713 179713 15354 0 15354 15354 15354 93963 0 93963 93963 93963 MISCELLANEOUS 900099 450506 450506 450506 46227156 3332489 404371 739536 27970001 27970001 38010 38010 934966 586029 348937 8150940 5537696 934595 1678649 1428213 962588 201758 263867 634519 427654 89636 117229 46410 3517 42893 68000 68000 12269 12269 370365 53874 257218 59273 468799 43738 2216 422845 401010 278886 37585 84539 123539 83932 14165 25442 1894034 1286794 217172 390068 177795 71919 65984 39892 173052 54675 80210 38167 117257 117257 187004 28587 158417 PROGRAM SERVICE EXPENSE 2674247 1238182 1436065 ALLOWANCE FOR UNCOLLECT 600000 600000 MISCELLANEOUS EXPENSES 95844 66924 28920 UNRELATED BUSINESS INCO 21131 21131 46587405 38733006 2657174 5197225 2126883 863409 18579510 17693016 1011280 1017240 62500 58281 539031 695685 2674 5152 157589 95660 9719939 9701825 808521 621999 33007927 30752267 5764944 3505981 367285 443529 156046 151799 4550 3420 9002300 9035473 567953 827465 15863078 13967667 X -2430647 -2366441 19575496 19151041 17144849 16784600 33007927 30752267 -360249 0 X 0 1 X 1 0 X 39668282 39543640 42947080 39911912 41750760 203821674 39668282 39543640 42947080 39911912 41750760 203821674 13698019 190123655 364156 302762 262689 264417 195067 1389091 3395 11238 14210 21131 26879 76853 205287618 15032710 0.92610 0.91290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 193341000 22017000 30205000 15405000 230158000 167725000 21086000 22343000 17813000 193341000 173840000 15268000 -4072000 17311000 167725000 135835000 21526000 32236000 15757000 173840000 121685000 13180000 17013000 16043000 135835000 0.72570 0.01810 0.25620 0 1 1 0 OTHER LIABILITIES 827465 827465 X 104410302 58183146 58183146 46227156 0 46227156 69198883 22611478 22611478 46587405 0 46587405 PART V, LINE 4: THE ENDOWMENT FUNDS OF THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE ARE USED IN ACCORDANCE TO THE INTENT OF THE DONOR OR IN THE ABSENCE OF DONOR INTENT, AT THE DIRECTION OF THE BOARD OF DIRECTORS. PART X, LINE 2: THE ASSOCIATED FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE COMBINED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATED MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS EVALUATED THE ASSOCIATED'S TAX POSITIONS AND HAS CONCLUDED THAT THE ASSOCIATED HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE. THE ASSOCIATED IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE FOR THE ASSOCIATED JEWISH CHARITES REPORTED ON THE CONSOLIDATED F/S 57,291,909. REVENUE FOR THE VARIOUS ANNUITY TRUSTS REPORTED ON THE CONSOLIDATED F/S 991,237. OTHER EXPENSES RECORDED AS REVENUE ON THE FINANCIAL STATEMENTS -100,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF THE ASSOCIATED JEWISH CHARITIES REPORTED ON THE CONSOLIDATED F/S 22,651,606. EXPENSES OF THE VARIOUS ANNUITY TRUSTS REPORTED ON THE CONSOLIDATED F/S 59,872. OTHER EXPENSES RECORDED AS REVENUE ON THE FINANCIAL STATEMENTS -100,000. MIDDLE EAST AND NORTH AFRICA 0 1 PROGRAM SERVICE COORDINATING EDUCATIONAL PROGRAMS 1398552 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICE COORDINATING EDUCATIONAL PROGRAMS 6129 0 1 0 0 0 1 1404681 0 1404681 0 0 0 0 0 0 1 ACHARAI 5806 PARK HEIGHTS AVE BALTIMORE MD 21215 300507614 501(C)(3) 5552 GENERAL SUPPORT BALTIMORE BOARD OF RABBIS 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 043598368 501(C)(3) 50000 GENERAL SUPPORT BALTIMORE JEWISH COUNCIL 5750 PARK HEIGHTS AVENUE SUITE 329 BALTIMORE MD 21215 521912836 501(C)(3) 901229 GENERAL SUPPORT BALTIMORE HEBREW INSTITUTE AT TOWSON UNIVERSITY COLLEGE OF LIBERAL ARTS 8000 YORK RD TOWSON MD 21252 520939453 501(C)(3) 342800 GENERAL SUPPORT BNAI BRITH YOUTH ORGANIZATION ATTN JANET LAZIC2020 K STREET NW 7TH FLOOR WASHINGTON DC 20006 912139926 501(C)(3) 55000 GENERAL SUPPORT CAMP AIRY AND LOUISE 5750 PARK HEIGHTS AVENUE SUITE 306 BALTIMORE MD 21215 520563083 501(C)(3) 8958 GENERAL SUPPORT CENTER FOR JEWISH EDUCATION 5708 PARK HEIGHTS AVENUE BALTIMORE MD 212153996 520591707 501(C)(3) 1771360 GENERAL SUPPORT CHAI 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 237097000 501(C)(3) 748066 GENERAL SUPPORT EDWARD A MYERBERG SR CTR 3101 FALLSTAFF ROAD BALTIMORE MD 212092967 521047511 501(C)(3) 120396 GENERAL SUPPORT HEBREW FREE LOAN ASSN 5752 PARK HEIGHTS AVENUE BALTIMORE MD 21215 520633396 501(C)(3) 11400 GENERAL SUPPORT UNIVERSITY OF MARYLAND HILLEL 7612 MOWATT LANE COLLEGE PARK MD 20740 530179971 501(C)(3) 403435 GENERAL SUPPORT JEWISH CEMETERY ASSOCIATION 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 522178573 501(C)(13) 18772 GENERAL SUPPORT JEWISH COMMUNITY CENTER 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 520607909 501(C)(3) 3756849 GENERAL SUPPORT JEWISH COMMUNITY SERVICES 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 520607909 501(C)(3) 6924654 GENERAL SUPPORT JEWISH COUNCIL FOR PUBLIC AFFAIRS 116 EAST 27 ST 10TH FLOOR NEW YORK NY 10016 131624104 501(C)(3) 31000 GENERAL SUPPORT JEWISH FED OF HOWARD COUNTY 10630 LITTLE PATUXENT PARKWAY SUITE 400 CENTURY PLAZA 1000 COLUMBIA MD 210443294 237072654 501(C)(3) 497377 GENERAL SUPPORT JEWISH MUSEUM OF MARYLAND 15 LLOYD STREET BALTIMORE MD 21202 526034761 501(C)(3) 320997 GENERAL SUPPORT JEWISH TELEGRAPHIC AGENCY 330 SEVENTH AVENUE 17TH FL NEW YORK NY 10001 130887610 501(C)(3) 24800 GENERAL SUPPORT MARYLAND ISRAEL DEVELOPMENT CENTER 401 E PRATT STREET 7TH FLOOR BALTIMORE MD 21202 521777737 501(C)(3) 189566 GENERAL SUPPORT MEALS ON WHEELS 515 S HAVEN STREET BALTIMORE MD 21224 526074723 501(C)(3) 120000 GENERAL SUPPORT MOISHE HOUSE 441 SAXONY ROAD C/O DAVID CYGIELMAN ENCINITAS CA 92024 262599786 501(C)(3) 37000 GENERAL SUPPORT AMERICAN FRIENDS OF ORR SHALOM 3708 ENTERPRISE DRIVE JANESVILLE WI 53546 133502817 501(C)(3) 37500 GENERAL SUPPORT BAIS HAMEDRASH AND MESIVTA 6823 OLD PIMLICO ROAD BALTIMORE MD 21209 521980774 501(C)(3) 69999 GENERAL SUPPORT BAIS YAAKOV SCHOOL FOR GIRLS 11111 PARK HEIGHTS AVE OWINGS MILLS MD 21117 520613700 501(C)(3) 826542 GENERAL SUPPORT BEIT RJ 909 BERRYMANS LANE REISTERSTOWN MD 21136 262643415 501(C)(3) 10000 GENERAL SUPPORT BETH TFILOH COMMUNITY SCHOOL 3300 OLD COURT RD BALTIMORE MD 21208 521837996 501(C)(3) 504729 GENERAL SUPPORT BNOS YISROEL 6300 PARK HEIGHTS AVE BALTIMORE MD 21215 522231272 501(C)(3) 286775 GENERAL SUPPORT CHEDER CHABAD 3402 CLARKS LANE BALTIMORE MD 21215 263435681 501(C)(3) 15541 GENERAL SUPPORT DEPARTMENT OF ADVANCEMENT SERVICES - YESHIVA UNIVERSITY 500 WEST 185TH STREET SUITE 725 NEW YORK NY 10033 131624225 501(C)(3) 14000 GENERAL SUPPORT HILLEL THE FOUNDATION FOR JEWISH CAMPUS LIFE 800 EIGTH STREET NW WASHINGTON DC 20001 521844823 501(C)(3) 28680 GENERAL SUPPORT ISRAEL LACROSSE ASSOCIATION 1501 BROADWAY 21ST FLOOR NEW YORK NY 10036 453857764 501(C)(3) 25000 GENERAL SUPPORT JERUSALEM FOUNDATION INC 420 LEXINGTON AVE SUITE 1645 NEW YORK NY 10170 132563745 501(C)(3) 50000 GENERAL SUPPORT JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY 21ST FLOOR NEW YORK NY 10004 131624240 501(C)(3) 6372604 GENERAL SUPPORT JOINT DISTRIBUTION COMMITTEE 711 3RD AVENUE NEW YORK NY 10017 131656634 501(C)(3) 211785 GENERAL SUPPORT KRIEGER SCHECHTER DAY SCHOOL 8100 STEVENSON ROAD BALTIMORE MD 21208 520591562 501(C)(3) 264310 GENERAL SUPPORT NER ISRAEL 400 MOUNT WILSON LANE PIKESVILLE MD 21208 520660881 501(C)(3) 475226 GENERAL SUPPORT NEXT A DIVISION OF BIRTHRIGHT ISRAEL FOUNDATION 33 E 3RD ST 10TH FLOOR NEW YORK NY 10016 263733917 501(C)(3) 18000 GENERAL SUPPORT OHR CHADASH ACADEMY OF BALTIMORE 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 452187170 501(C)(3) 68174 GENERAL SUPPORT PEARLSTONE CONFERENCE AND RETREAT CENTER 5425 MT GILEAD ROAD REISTERSTOWN MD 21136 432080719 501(C)(3) 360408 GENERAL SUPPORT TALMUDICAL ACADEMY 4445 OLD COURT ROAD BALTIMORE MD 21208 520591676 501(C)(3) 534384 GENERAL SUPPORT THE BIRTHRIGHT ISRAEL FOUNDATION 33 EAST 33RD STREET 7TH FLOOR NEW YORK NY 10016 134092050 501(C)(3) 137000 GENERAL SUPPORT TORAH INSTITUTE OF BALTIMORE 35 ROSEWOOD LANE OWINGS MILLS MD 21117 237304990 501(C)(3) 364016 GENERAL SUPPORT WORLD ORT INC 61 MILL LANE HUNTINGTON NY 11743 061669917 501(C)(3) 15000 GENERAL SUPPORT WORLD UNION FOR PROGRESSIVE JUDAISM 633 THIRD AVENUE6TH FLOOR NEW YORK NY 10017 131930176 501(C)(3) 50000 GENERAL SUPPORT 43 1 FELLOWSHIP 22 38010 PART I, LINE 2: LAY AND PROFESSIONAL LEADERSHIP MEETS WITH AGENCY REPRESENTATION SEVERAL TIMES DURING THE YEAR TO MONITOR THE FISCAL HEALTH OF THE ORGANIZATION AS WELL AS TO ENSURE APPROPRIATE USE OF FUNDS. AGENCIES ARE REQUIRED TO SUBMIT BUDGETS ON A QUARTERLY BASIS AS WELL AS AN ORGANIZATION BUSINESS PLAN ONCE A YEAR. THE ASSOCIATED THROUGH ITS COMMUNITY PLANNING AND ALLOCATIONS EXECUTIVE COMMITTEE, A LAY BODY, MEETS THROUGHOUT THE FISCAL YEAR TO ASSESS AND DETERMINE ONGOING ELIGIBILITY OF FUNDED ORGANIZATIONS AS WELL AS TO CLEARLY IDENTIFY CRITERIA TO BE USED AS THE BASIS FOR FUNDING DECISIONS FOR THE NEXT FISCAL YEAR. IN ADDITION, A RECORD OF ALL GRANTS MADE IS MAINTAINED IN ORDER TO ENSURE THAT GRANTS ARE USED AS REQUESTED. X X X 1 1 X X X 0 1 0 0 0 0 0 0 0 MARC B TERRILL PRESIDENT 465031 0 75000 0 94852 0 59313 0 30361 0 724557 0 0 0 MARK SMOLARZ COO/CFO 197025 0 0 0 0 0 8027 0 17627 0 222679 0 0 0 MICHAEL FRIEDMAN SENIOR VICE PRESIDENT 194490 0 0 0 0 0 7733 0 1151 0 203374 0 0 0 MICHAEL HOFFMAN CHIEF DEVELOPMENT OFFICER 129018 0 0 0 0 0 5480 0 30028 0 164526 0 0 0 MICHAEL DYE VP, INVESTMENTS & RISK MGMT 126133 0 0 0 0 0 5360 0 28778 0 160271 0 0 0 DARRELL FRIEDMAN FORMER OFFICER 0 0 0 0 139822 0 0 0 0 0 139822 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES BUSINESS RELATED TRAVEL AND OTHER EXPENSES TO MARC TERRILL PURSUANT TO HIS EMPLOYMENT CONTRACT. THE DISCRETIONARY SPENDING ACCOUNT IS TREATED AS TAXABLE INCOME. PART I, LINE 4B MARC TERRILL PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. NO AMOUNTS WERE VESTED DURING THE YEAR. $50,000 WAS DEFERRED AND IS INCLUDED IN FORM 990, PART VII, COLUMN F AND SCHEDULE J, PART II, COLUMN C. AS DETAILED IN FORM 990, PART VI, SECTION B, LINE 15, A NEW 5-YEAR CONTRACT WAS EXECUTED BEGINNING JANUARY 1, 2013. THE TERMS AND CONDITIONS OF THE DEFERRED COMPENSATION PLAN ARE OUTLINED IN THE CONTRACT. MARC TERRILL PRESIDENT TO ASSIST PURCHASING A HOME IN THE BALTIMORE AREA AS A RETENTION STRATEGY X 125000 58281 0 1 1 58281 X 169 1736191 FMV AT CONTRIBUTION DATE 0 1 1 PART I, LINE 32B: THIRD PARTIES ARE USED TO SELL NON-CASH ASSETS (INCLUDING DONATED REAL ESTATE). THE ORGANIZATION DOES NOT HAVE ANY ONGOING RELATIONSHIPS WITH THESE THIRD PARTIES, BUT WILL PICK BASED ON NEED AND LOCATION OF THE NON-CASH ASSETS. FORM 990, PART VI, SECTION A, LINE 2 LAWRENCE MACKS AND ELLEN MACKS HAVE A FAMILY RELATIONSHIP. LAWRENCE MACKS AND GENINE MACKS FIDLER HAVE A FAMILY RELATIONSHIP. ANN N. LIBOV AND MARK NEUMANN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 ANY INDIVIDUAL(S), JEWISH OR NON-JEWISH, WHO SUPPORTS THE MISSION AND WHO, DIRECTLY OR THROUGH A FAMILY, CORPORATION, FIRM, TRUST, OR FOUNDATION, CONTRIBUTES TO THE ASSOCIATED ANNUAL CAMPAIGN IN ANY FISCAL YEAR OF THE ASSOCIATED, SHALL BE A MEMBER FOR AND DURING THE FISCAL YEAR IN WHICH A CONTRIBUTION IS MADE AND FOR THE SUCCEEDING FISCAL YEAR. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE BOARD OF GOVERNORS. ELECTIONS OF DIRECTORS AND OFFICERS SHALL BE HELD BY BALLOT AT EACH ANNUAL MEETING OF THE ASSOCIATED. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS OF THE ORGANIZATION ARE REQUIRED TO APPROVE ANY AMENDMENTS TO THE BYLAWS OR THE ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD DELEGATED AUTHORITY OF THE REVIEW AND APPROVAL OF THE FORM 990 TO THE AUDIT COMMITTEE. BOTH SENIOR MANAGEMENT AND THE AUDIT COMMITTEE HAVE REVIEWED THE FORM 990 IN DETAIL PRIOR TO SUBMISSION TO THE IRS. THE ENTIRE BOARD CAN REVIEW AN ELECTRONIC COPY PRIOR TO SUBMISSION OF THE FORM TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, BOARD MEMBERS AND SENIOR STAFF OF THE ASSOCIATED ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR. EACH OFFICER, DIRECTOR AND STAFF MEMBER IS EXPECTED TO DISCLOSE ANY POTENTIAL CONFLICTS INCLUDING A DIRECT OR INDIRECT INTEREST (FINANCIAL, FAMILIAL OR OTHERWISE) WITH THE BUSINESS OF THE ASSOCIATED. IF THE ASSOCIATED TAKES UP FOR CONSIDERATION ANY MATTER IN WHICH AN OFFICER, DIRECTOR OR STAFF MEMBER, OR PERSONS AFFILIATED WITH THEM, HAVE SUCH A CONFLICTED INTEREST, THE ASSOCIATED SHALL RESOLVE QUESTIONS OF REAL OR APPARENT CONFLICT OF INTEREST THROUGH THE FOLLOWING PROCEDURES: 1. THE PERSON WITH A CONFLICTED INTEREST MUST DISCLOSE ANY RELEVANT FACTS THAT MIGHT GIVE RISE TO A CONFLICT OF INTEREST. 2. THE PERSON SO AFFECTED MAY TAKE PART IN ANY DISCUSSION OF ANY SUCH MATTERS, UNLESS THE ASSOCIATED SPECIFICALLY REQUESTS THE PERSON TO ABSTAIN FROM SUCH DISCUSSION. 3. THE PERSON WITH A CONFLICTED INTEREST SHALL ABSTAIN FROM VOTING ON ANY RESOLUTION INVOLVING SUCH MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE ASSOCIATED'S EXECUTIVE COMPENSATION COMMITTEE WHICH IS COMPRISED OF BOTH PAST AND CURRENT TOP LAY LEADERSHIP ANNUALLY REVIEWS COMPENSATION OF ALL KEY EMPLOYEES, OFFICERS AND THE PRESIDENT BASED ON REVIEW OF INDEPENDENT SURVEYS OF SUCH INDIVIDUALS OF OTHER LIKE SIZE ORGANIZATIONS ACROSS THE NATION AS WELL AS COMPENSATION REVIEWS OF OTHER NOT FOR PROFIT ORGANIZATIONS IN THE GREATER BALTIMORE METRO AREA. THE COMMITTEE CONSIDERS STANDARDS OF LIVING AS WELL AS SIZE AND COMPLEXITY OF SUCH ORGANIZATIONS. THE COMMITTEE ALSO REVIEWS THE PERCENTAGE OF COMPENSATION OF SUCH EMPLOYEES TO THE TOTAL OPERATING BUDGET AND CONSIDERS GENERAL ECONOMIC CONDITIONS IMPACTING THE ORGANIZATION'S ENVIRONMENT THAT IT OPERATES WITHIN TO DETERMINE THAT SUCH PERCENTAGE APPEARS TO FALL IN LINE WITH SIMILAR ORGANIZATIONS. THE DETERMINATION OF THE EXECUTIVE COMPENSATION COMMITTEE IS THEN PRESENTED TO THE AFFECTED EMPLOYEE AS AN OFFER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART IX THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. (THE ASSOCIATED) AND THE ASSOCIATED JEWISH CHARITIES OF BALTIMORE (THE AJC) ARE AFFILIATE ORGANIZATIONS AND WORK IN CONJUNCTION WITH EACH OTHER TO ACCOMPLISH THE MISSION OF THE ASSOCIATED. THE TWO ORGANIZATIONS WERE FORMED AS SEPARATE ENTITIES TO DIVIDE THE ASSET HOLDING ORGANIZATION (THE AJC) FROM THE PROGRAM SERVICE DELIVERY ORGANIZATION (THE ASSOCIATED). IF THE TWO ORGANIZATIONS WERE COMBINED, THE TOTAL AMOUNT OF PROGRAM SERVICE EXPENSES COMPARED TO TOTAL EXPENSES WOULD BE 88.52% THE ASSOCIATED PROGRAM EXPENSE 38,733,006 TOTAL EXPENSE 46,587,405 PROGRAM SERVICE % 83.14% AJC PROGRAM EXPENSE 24,935,686 TOTAL EXPENSE 25,341,030 PROGRAM SERVICE % 98.40% TOTAL PROGRAM EXPENSE 63,668,692 TOTAL EXPENSE 71,928,435 PROGRAM SERVICE % 88.52% ASSOCIATED JEWISH CHARITIES OF BALTIMORE INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 526024192 EXEMPT ORGANIZATION MD 501(C)(3) LINE 7 THE ASSOCIATED JCFB 1 JEWISH WELFARE FUND OF BALTIMORE INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 526001443 EXEMPT ORGANIZATION MD 501(C)(3) PF THE ASSOCIATED JCFB 1 ADES FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 526826032 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 BANCROFT FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 311644387 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 BAVAR FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 522230085 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 BENDIT FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521412574 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 BERNARD MANEKIN FAMILY FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521623185 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 BRENDA BROWN LIPITZ FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 311555883 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 DAVID & REGINA WEINBERG FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 311615045 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 DUPKIN JEWISH CHARITY & WELFARE FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521163411 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 FELDMAN FAMILY FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521489355 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 FLORENCE AND CHARLES HOFFBERGER CHARITABLE FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521801455 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 FRANCES & FRANK FLEISHMAN FAMILY CHARITABLE FDN INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 522205658 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 FRED AND GRETA SCHLOSSBERG FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521903359 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 FUND FOR CHANGE INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 311662222 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 GERSON G AND SANDY F EISENBERG FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521726080 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 GILBERT L AND RUTH SOLOMON FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521898913 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 GLENN & DEBRA WEINBERG FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 208142217 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 GOLDSMITH FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521306094 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 HARRY WEINBERG FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521541188 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 HERBERT & PHYLLIS SIEGEL CHARITABLE FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 261943873 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 HOFFBERGER FAMILY FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521167596 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 HOFFBERGER FOUNDATION FOR TORAH STUDY 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 522137496 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 JANE KRIEGER SCHAPIRO FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 461468312 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 JEWISH DAY SCHOOL FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521879606 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 JILL FOX MEMORIAL FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521167942 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 JOAN G AND JOSEPH KLEIN FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 311555845 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 JOSEPH & ANNETTE COOPER FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 522206655 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 JUDI & STEVEN B FADER FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 223920799 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 KESHER FUND OF THE COHEN-FRUCHTMAN-KRIEGER FAMILY INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 311478499 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 KOLKER-SAXON-HALLOCK FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521636273 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 KR FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 522209699 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 LIBMAN FAMILY FOUNDATION 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 208572565 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 LINDA & G ARNOLD KAUFMAN FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 522204089 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 LIPITZ FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521487251 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 LUSKIN FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 465753796 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 LYN STACIE GETZ FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 203486477 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 MACADOO FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 463952974 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 MARJORIE COOK FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 526044319 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 MARTIN S HIMELES SR FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521489357 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 MARVIN SCHAPIRO FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521615020 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 MORTON B & TAMARA S PLANT FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521950626 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 NATHAN & PAULINE MASH FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521436803 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 NATHAN AND LILLIAN WEINBERG FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521867912 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 PEARLSTONE FAMILY FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521249913 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 RICHMAN FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521899221 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 ROBERT & LOIS KLEIN FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 311594685 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 SARAH & HAROLD ZALESCH FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521191346 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 SHOLK-KAPLAN FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 453915659 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 SIDNEY SILBER FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521857759 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 SWIRNOW CHARITABLE FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521680035 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 SYDNEY S NAHAM FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521891159 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 WILLIAM AND IRENE WEINBERG FAMILY FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521857755 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 YEHUDA & ANNE NEUBERGER FOUNDATION INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 271040796 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 ZANVYL & ISABELLE KRIEGER FUND INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521126684 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 ZIMMERMAN FUND FOR CHILDREN INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 562523091 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 HARRY WEINBERG FAMILY FOUNDATION 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 521541188 CHARITABLE SUPPORT MD 501(C)(3) LINE 11A, I THE ASSOCIATED JCFB 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ASSOCIATED JEWISH CHARITIES OF BALTIMORE INC C 8214253 CASH VALUE DUPKIN JEWISH CHARITY AND WELFARE FUND INC C 355000 CASH VALUE GERSON G AND SANDY F EISENBERG FOUNDATION INC C 89000 CASH VALUE GLENN AND DEBRA WEINBERG FOUNDATION INC C 85000 CASH VALUE GOLDSMITH FOUNDATION INC C 676100 CASH VALUE HARRY WEINBERG FAMILY FOUNDATION INC C 2410000 CASH VALUE HOFFBERGER FAMILY FUND INC C 688642 CASH VALUE JANE KRIEGER SCHAPIRO FAMILY FOUNDATION INC C 100000 CASH VALUE JOSEPH AND ANNETTE COOPER FAMILY FOUNDATION INC C 75000 CASH VALUE KOLKER-SAXON-HALLOCK FAMILY FOUNDATION INC C 126856 CASH VALUE KR FUND INC C 85000 CASH VALUE MARTIN S HIMELES SR FUND INC C 55000 CASH VALUE NATHAN AND LILLIAN WEINBERG FOUNDATION INC C 57215 CASH VALUE PEARLSTONE FAMILY FUND INC C 429788 CASH VALUE RICHMAN FAMILY FOUNDATION INC C 169000 CASH VALUE YEHUDA AND ANNE NEUBERGER FOUNDATION INC C 85500 CASH VALUE ZANVYL & ISABELLE KRIEGER FUND INC C 569667 CASH VALUE ZIMMERMAN FUND FOR CHILDREN INC C 57500 CASH VALUE HARRY WEINBERG FAMILY FOUNDATION C 1850000 CASH VALUE