ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC (EIN 52-2136761)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-05-07
IRS object ID
201521279349300612
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

FieldValueIRS element (for citing)
Return2015-05-07T08:24:03-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCGLADREY LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 INTERNATIONAL DRIVE SUITE 1400AddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21202ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN522136761EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlELIJBusinessNameControlTxt
Phone4105424850PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15750 PARK HEIGHTS AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code212153930ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonARTHUR C ABRAMSONPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4105424850PhoneNum
Signature2015-05-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJULIA FLANNERY CPAPreparerPersonNm
PTINP00928918PTIN
Phone4102469300PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerARTHUR C ABRAMSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15750 PARK HEIGHTS AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code212153930ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$233,019GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ECYP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTO INVEST IN PROMISING TEENS FROM MARYLAND'S 7TH CONGRESSIONAL DISTRICT AND PREPARE THEM TO SERVE AS OPEN-MINDED LEADERS WITH THE SKILLS, COMMUNITY TIES AND GLOBAL EXPOSURE CRITICAL TO SUCCESS IN A DIVERSE SOCIETY. OUR EFFORTS ARE INFUSED WITH THE SPIRIT OF BRIDGE-BUILDING EXEMPLIFIED BY THE LONGSTANDING PARTNERSHIP OF CONGRESSMAN ELIJAH E. CUMMINGS AND THE BALTIMORE JEWISH COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body22VotingMembersGoverningBodyCnt
Voting Members Independent22VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$277,995PYContributionsGrantsAmt
CY Contributions Grants$154,425CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$2,885PYInvestmentIncomeAmt
CY Investment Income$25,083CYInvestmentIncomeAmt
PY Other Revenue$18PYOtherRevenueAmt
CY Other Revenue$45CYOtherRevenueAmt
PY Total Revenue$280,898PYTotalRevenueAmt
CY Total Revenue$179,553CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$53,481PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$65,700CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$40,264CYTotalFundraisingExpenseAmt
PY Other Expenses$167,184PYOtherExpensesAmt
CY Other Expenses$170,571CYOtherExpensesAmt
PY Total Expenses$220,665PYTotalExpensesAmt
CY Total Expenses$236,271CYTotalExpensesAmt
PY Revenues Less Expenses$60,233PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$56,718CYRevenuesLessExpensesAmt
Total Assets BOY$1,812,814TotalAssetsBOYAmt
Total Assets EOY$1,965,278TotalAssetsEOYAmt
Total Liabilities BOY$18,910TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,685TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,793,904NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,952,593NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO INVEST IN PROMISING TEENS FROM MARYLAND'S 7TH CONGRESSIONAL DISTRICT AND PREPARE THEM TO SERVE AS OPEN-MINDED LEADERS WITH THE SKILLS, COMMUNITY TIES AND GLOBAL EXPOSURE CRITICAL TO SUCCESS IN A DIVERSE SOCIETY. OUR EFFORTS ARE INFUSED WITH THE SPIRIT OF BRIDGE-BUILDING EXEMPLIFIED BY THE LONGSTANDING PARTNERSHIP OF CONGRESSMAN ELIJAH E. CUMMINGS AND THE BALTIMORE JEWISH COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$142,603ExpenseAmt
DescLEADERSHIP PROGRAM: EACH YEAR WE SELECT 12 FELLOWS TO PARTICIPATE IN OUR TWO-YEAR PROGRAM. FELLOWS PARTICIPATE IN TWICE-MONTHLY SEMINARS AND WORKSHOPS LED BY LOCAL EXPERTS ON DIVERSITY, LEADERSHIP SKILLS, CONFLICT-RESOLUTION AND POLITICS. THE INTENDED OUTCOME OF THESE WORKSHOPS IS TO INCREASE CULTURAL AWARENESS, REFINE LEADERSHIP SKILLS, PROVIDE EXPOSURE TO INFLUENTIAL COMMUNITY LEADERS AND ENCOURAGE DIALOGUE AROUND IMPORTANT TOPICS. UPON RETURNING FROM ISRAEL, FELLOWS ARE ENGAGED IN SPEAKING ENGAGEMENTS THROUGHOUT MARYLAND'S 7TH CONGRESSIONAL DISTRICT IN ORDER TO INCREASE THEIR ADVOCACY SKILLS. VENUES INCLUDE SYNAGOGUES, CHURCHES, SCHOOLS AND NONPROFIT ORGANIZATIONS. THEY PERFORM COMMUNITY SERVICE FOR ORGANIZATIONS SUCH AS HABITAT FOR HUMANITY, AND BALTIMORE CITY PUBLIC SCHOOLS, ONCE PER MONTH. THREE-WEEK JOURNEY TO ISRAEL: FELLOWS LIVE AT YEMIN ORDE (A YOUTH VILLAGE NEAR HAIFA). THEY TRAVEL ALONGSIDE, LIVE WITH, AND BEFRIEND ISRAELI TEENS FROM THE VILLAGE. THESE TEENS ARE LARGELY REFUGEES, ORPHANS OR NEW IMMIGRANTS OF ETHIOPIAN OR EASTERN EUROPEAN DESCENT. THE STUDENTS VISIT CULTURAL SITES OR ATTEND YOUTH DEVELOPMENT WORKSHOPS DURING THE DAY. THEY ALSO PARTICIPATE IN SUBSTANTIAL TEAMBUILDING ACTIVITIES AND A BRIEF HOMESTAY WITH AN ISRAELI FAMILY. SUCCESS:WE EXPECT ALL OF OUR GRADUATES TO PURSUE HIGHER EDUCATION AND ADDITIONAL LEADERSHIP OPPORTUNITIES. NEARLY ALL GRADUATES FROM THE ECYP CLASS OF 2014 MATRICULATED TO A FOUR-YEAR COLLEGE OR UNIVERSITY (1 OF THE 12 GRADUATES CHOSE TO ATTEND A COMMUNITY COLLEGE FOR FINANCIAL REASONS). ADDITIONALLY, ALL OF THEM REPORTED BEING "HIGHLY LIKELY" TO CONTINUE TO VOLUNTEER IN THE FUTURE, CONTINUE TO MAINTAIN DIVERSE FRIENDSHIPS AND INDICATED A DESIRE TO STUDY ABROAD IN COLLEGE.Desc
Total Program Service Expenses$142,603TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members22GoverningBodyVotingMembersCnt
Independent Voting Member22IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
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 CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCONNIE STERNPersonNm
Phone4103699238PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 WEST MOUNT ROYAL AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21201ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
NORMAN PARKER JR
CHAIR2.00Yes (X)Yes (X)$0$0$0
PAUL SAVAL
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
MARTHA WEIMAN
SECRETARY2.00Yes (X)Yes (X)$0$0$0
CHAYA FRIEDMAN
IMMEDIATE PAST CHAIR2.00Yes (X)$0$0$0
DEIDRA BISHOP
MEMBER2.00Yes (X)$0$0$0
WANDA DRAPER
MEMBER2.00Yes (X)$0$0$0
STEWART GREENEBAUM
MEMBER2.00Yes (X)$0$0$0
SANDY HITTMAN
MEMBER2.00Yes (X)$0$0$0
C PETER HOFFBERGER
MEMBER2.00Yes (X)$0$0$0
DAVID HODNETT ESQ
TREASURER2.00Yes (X)Yes (X)$0$0$0
SEAN L JAMES
MEMBER2.00Yes (X)$0$0$0
PATRICIA JESSAMY ESQ
MEMBER2.00Yes (X)$0$0$0
ANNA KLEIN
MEMBER2.00Yes (X)$0$0$0
HEIDI KLOTZMAN
MEMBER2.00Yes (X)$0$0$0
BENJAMIN LONG
MEMBER2.00Yes (X)$0$0$0
NICK MOSBY
MEMBER2.00Yes (X)$0$0$0
NAN ROSENTHAL
MEMBER2.00Yes (X)$0$0$0
SUSAN SCHUSTER
MEMBER2.00Yes (X)$0$0$0
CAROLE SIBEL
MEMBER2.00Yes (X)$0$0$0
DANIELLE TORAIN
MEMBER2.00Yes (X)$0$0$0
LINDA WEINBERG
MEMBER2.00Yes (X)$0$0$0
NOLLIE WOOD JR
MEMBER2.00Yes (X)$0$0$0
KEITH HAYNES ESQ
MEMBER2.00Yes (X)$0$0$0
MARILYN GOLDSTEIN
MEMBER2.00Yes (X)$0$0$0
KEVIN JOHNSON
MEMBER2.00Yes (X)$0$0$0
DENIKA PALMER
MEMBER2.00Yes (X)$0$0$0
NINA ROSENZWOG
MEMBER2.00Yes (X)$0$0$0
ELIJAH CUMMINGS
HONORARY CHAIR2.00Yes (X)$0$0$0
ARTHUR C ABRAMSON
EXECUTIVE DIRECTOR2.00Yes (X)$9,604$0$535
FieldValueIRS element (for citing)
Total Reportable Comp From Org$9,604TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$535TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (1)CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$154,425AllOtherContributionsAmt
Total Contributions$154,425TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,151TotalRevenueColumnAmt
Exclusion$6,151ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$72,398SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$53,466SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$18,932SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,932TotalRevenueColumnAmt
Exclusion$18,932ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$45TotalRevenueColumnAmt
Exclusion$45ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$45OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$179,553TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$25,128ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$56,189TotalAmt
Program Services$28,095ProgramServicesAmt
Management And General$14,047ManagementAndGeneralAmt
Fundraising$14,047FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,267TotalAmt
Program Services$1,133ProgramServicesAmt
Management And General$567ManagementAndGeneralAmt
Fundraising$567FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,820TotalAmt
Program Services$910ProgramServicesAmt
Management And General$1,455ManagementAndGeneralAmt
Fundraising$455FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,424TotalAmt
Program Services$2,212ProgramServicesAmt
Management And General$1,106ManagementAndGeneralAmt
Fundraising$1,106FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,235TotalAmt
Management And General$2,235ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$16,283TotalAmt
Management And General$16,283ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$44,000TotalAmt
Program Services$14,667ProgramServicesAmt
Management And General$14,666ManagementAndGeneralAmt
Fundraising$14,667FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,693TotalAmt
Program Services$2,061ProgramServicesAmt
Management And General$107ManagementAndGeneralAmt
Fundraising$1,525FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$841TotalAmt
Program Services$3ProgramServicesAmt
Management And General$283ManagementAndGeneralAmt
Fundraising$555FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,100TotalAmt
Program Services$100ProgramServicesAmt
Management And General$1,000ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$518TotalAmt
Program Services$65ProgramServicesAmt
Management And General$296ManagementAndGeneralAmt
Fundraising$157FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,869TotalAmt
Program Services$22ProgramServicesAmt
Management And General$1,083ManagementAndGeneralAmt
Fundraising$1,764FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
ISRAEL TRIP$93,102$92,835$13$254
MISCELLANEOUS$5,930$500$263$5,167

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$236,271TotalAmt
Program Services$142,603ProgramServicesAmt
Management And General$53,404ManagementAndGeneralAmt
Fundraising$40,264FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$214,962BOYAmt
EOY$262,920EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$4,485EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$32,850BOYAmt
EOY$187EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$20,303BOYAmt
EOY$1,200EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,544,699BOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$1,696,486EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,812,814BOYAmt
EOY$1,965,278EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$5,856BOYAmt
EOY$2,646EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,054BOYAmt
EOY$10,039EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,910BOYAmt
EOY$12,685EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$177,255BOYAmt
EOY$167,057EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$638,415BOYAmt
EOY$807,302EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$978,234BOYAmt
EOY$978,234EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,793,904BOYAmt
EOY$1,952,593EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,812,814BOYAmt
EOY$1,965,278EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$56,718ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$215,407NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$238,819CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$191,961CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$72,934CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$277,995CurrentTaxYearMinus1YearAmt
Current Tax Year$154,425CurrentTaxYearAmt
Total$936,134TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$238,819CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$191,961CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$72,934CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$277,995CurrentTaxYearMinus1YearAmt
Current Tax Year$154,425CurrentTaxYearAmt
Total$936,134TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$319,882SubstantialContributorsTotAmt
Public Support Total170$616,252PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,355CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,103CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,412CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,885CurrentTaxYearMinus1YearAmt
Current Tax Year$6,151CurrentTaxYearAmt
Total$43,906TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$2,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18CurrentTaxYearMinus1YearAmt
Current Tax Year$45CurrentTaxYearAmt
Total$2,063TotalAmt
FieldValueIRS element (for citing)
Total Support$982,103TotalSupportAmt
Public Support CY1700.62750PublicSupportCY170Pct
Public Support PY1700.62560PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,544,699BeginningYearBalanceAmt
Investment Earnings Or Losses$224,185InvestmentEarningsOrLossesAmt
Other Expenditures$72,398OtherExpendituresAmt
End Year Balance$1,696,486EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,432,551BeginningYearBalanceAmt
Investment Earnings Or Losses$181,079InvestmentEarningsOrLossesAmt
Other Expenditures$68,931OtherExpendituresAmt
End Year Balance$1,544,699EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,542,218BeginningYearBalanceAmt
Investment Earnings Or Losses-$47,006InvestmentEarningsOrLossesAmt
Other Expenditures$62,661OtherExpendituresAmt
End Year Balance$1,432,551EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,319,544BeginningYearBalanceAmt
Investment Earnings Or Losses$297,184InvestmentEarningsOrLossesAmt
Other Expenditures$74,510OtherExpendituresAmt
End Year Balance$1,542,218EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,210,389BeginningYearBalanceAmt
Investment Earnings Or Losses$169,155InvestmentEarningsOrLossesAmt
Other Expenditures$60,000OtherExpendituresAmt
End Year Balance$1,319,544EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.57660PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.42340TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINVESTMENT IN JEWISH COMMUNITY INVESTMENT FUNDDesc
Book Value$1,696,486BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,696,486TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO BALTIMORE JEWISH COUNCIL, INC.Desc
Amt$10,039Amt
FieldValueIRS element (for citing)
Total Liability$10,039TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:5% OF THE PREVIOUS 12 QUARTER AVERAGE IS ALLOWED TO BE DRAWN FOR THE PURPOSE OF OPERATING THE PROGRAM EXPENSES.
PART X, LINE 2:THE PROGRAM HAS ADOPTED 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 FINANCIAL STATEMENTS. UNDER THIS POLICY, THE PROGRAM MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT EVALUATED THE PROGRAM'S TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. THE PROGRAM IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR THE YEARS BEFORE 2011.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionMIDDLE EAST AND NORTH AFRICA -RegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedPROGRAM SERVICETypeOfActivitiesConductedTxt
Specific Services ProvidedYOUTH PROGRAM TRIP TO ISRAELSpecificServicesProvidedTxt
Region Total Expenditures$82,700RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continutation Total Office0ContinutationTotalOfficeCnt
Continutation Total Employee0ContinutationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$82,700SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$82,700TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonARTHUR C ABRAMSONPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$9,604BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$380DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$155NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$10,139TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCHEDULE J, PART IIFormAndLineReferenceDesc
ExplanationART ABRAMSOM, THE EXECUTIVE DIRECTOR IS PAID BY BALTIMORE JEWISH COUNCIL (BJC), AN UNRELATED, AFFILIATED 501(C)(3) ORGANIZATION. BJC PROVIDES ADMINISTRATIVE SERVICES TO ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL (ECYP). THE AMOUNT INCLUDED IN PART VII AND SCHEDULE J FOR ART ABRAMSON REPRESENTS THE AMOUNT PAID TO HIM AS THE EXECUTIVE DIRECTOR OF ECYP. HIS PORTION OF SALARY THAT IS RELATED TO ECYP IS REIMBURSED BY ECYP TO BJC THROUGH THE ADMINISTRATIVE FEE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2A AND PART IX, LINE 7THE SALARY AND RELATED PAYROLL EXPENSES REPORTED ON THE FORM 990 FOR ECYP ARE ACTUALLY PAID TO THE EMPLOYEES BY THE BJC. THE ECYP REIMBURSES THE BJC (ALSO AN EXEMPT PUBLIC CHARITY) THROUGH A COST SHARING AGREEMENT. ALL FEDERAL EMPLOYMENT RETURNS ARE FILED BY BJC.
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS REVIEWED BY THE ECYP DIRECTOR AND EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 12CA CONFLICT OF INTEREST POLICY & DISCLOSURE STATEMENT SHALL BE FURNISHED ANNUALLY TO EACH TRUSTEE, OFFICER, COMMITTEE MEMBER, AND EMPLOYEE IN A POSITION TO INFLUENCE OR VOTE ON ECYP POLICY OR EXPENDITURES ("KEY INDIVIDUALS"). WITH RESPECT TO ANY PROPOSED CONTRACT OR OTHER TRANSACTION BETWEEN ECYP AND ONE OR MORE KEY INDIVIDUALS, FAMILY MEMBERS, OR RELATED ENTITIES, WHICH IS CONSIDERED BY THE BOARD OF DIRECTORS, THE OFFICERS, OR ANY COMMITTEE OF THE ECYP FOR AUTHORIZATION, APPROVAL OR RATIFICATION, THE FOLLOWING RULES SHALL APPLY: 1. FULL DISCLOSURE, IN WRITING, OF THE RELATIONSHIP OR INTEREST SHALL BE MADE BY THE KEY INDIVIDUAL TO THE CHAIRMAN OF THE BOARD AND TO THE CHAIRMAN OF ANY COMMITTEE ACTING ON THE CONTRACT OR TRANSACTION, PRIOR TO DISCUSSION OR ACTION ON SUCH CONTRACT TRANSACTION. STAFF MEMBERS SHALL DISCLOSE, IN WRITING, ANY POSSIBLE CONFLICT OF INTEREST FOR THEMSELVES OR THEIR IMMEDIATE FAMILIES TO THEIR SUPERVISOR; 2. THE CONTRACT OR TRANSACTION SHALL BE CONSIDERED PROPERLY AUTHORIZED, APPROVED OR RATIFIED ONLY IF THERE IS A FAVORABLE VOTE OF A MAJORITY OF ECYP TRUSTEES, OFFICERS OR COMMITTEE MEMBERS (WHICHEVER GROUP IS ACTING ON THE CONTRACT OR TRANSACTION) PRESENT AND VOTING AT SUCH MEETING. THE PERSON HAVING A CONFLICT SHALL VACATE THE ROOM IN WHICH THE MATTER IS BEING VOTED UPON AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER, OTHER THAN TO BE AVAILABLE TO PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS; 3. THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM FOR THE PURPOSE OF VOTING UPON THE CONTRACT OR TRANSACTION AT ANY MEETING; AND 4. THE MINUTES OF THE MEETING SHALL REFLECT THE CONFLICT DISCLOSURE WAS MADE, THE VOTE TAKEN AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION OF THE KEY INDIVIDUAL.
FORM 990, PART VI, SECTION B, LINE 15ARTHUR C. ABRAMSON IS THE EXECUTIVE DIRECTOR OF THE BALTIMORE JEWISH COUNCIL (BJC), AN UNRELATED, AFFILIATED ORGANIZATION AND THE EXECUTIVE DIRECTOR OF ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL (ECYP). HE IS ULTIMATELY RESPONSIBLE FOR ECYP BUT IS NOT COMPENSATED BY ECYP. HE IS COMPENSATED BY BJC. HIS COMPENSATION IS DETERMINED BY A REVIEW AND APPROVAL BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE. ECYP AND BJC ARE BOTH CONSTITUENT AGENCIES OF THE ASSOCIATED. DR. ABRAMSON DECIDES THE SALARY OF THE DIRECTOR OF PROGRAMMING FOR ECYP. THE DIRECTOR OF ECYP IS PAID BY BJC AND ECYP REIMBURSES BJC FOR THE COST OF SALARY AND BENEFITS FOR THE DIRECTOR OF ECYP.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN 6104(D).
FORM 990, PART VII, SECTION AAS HONORARY BOARD CHAIR, ELIJAH CUMMINGS GUIDES AND ADVISES THE BOARD, BUT DOES NOT VOTE, ON OFFICIAL MATTERS CONCERNING THE OVERSIGHT, GOVERNANCE AND MANAGEMENT OF ECYP. MR. CUMMINGS ENGAGES WITH ECYP AS A PRIVATE CITIZEN, NOT AS A LEGISLATOR. HE DEFERS ALL DECISION-MAKING REGARDING THE PROGRAM TO BJC STAFF AND BOARD LEADERSHIP.

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