2015-11-16T08:15:37-06:00 2014-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2014-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER EXECUTIVE VICE PRESIDENT 9376101555 2015-11-13 1 TODD R ROBERTS CPA P00197560 9372235247 2015-11-12 2014 2016-04-25 22:37:26Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 50585768 0 X JEWISHDAYTON.ORG X 1910 OH THE JEWISH FEDERATION OF GREATER DAYTON CARES FOR THOSE IN NEED, STRENGTHENS JEWISH LIFE, AND CREATES CONNECTIONS AMONG JEWS - ACTING LOCALLY, IN ISRAEL, AND AROUND THE WORLD. 32 32 72 150 85419 -42823 5538221 3060981 890945 863573 2022068 2017486 306678 330469 8757912 6272509 1840683 1732436 0 0 2163474 2216246 0 0 93693 962112 1038528 4966269 4987210 3791643 1285299 42188378 43657535 1896831 1881570 40291547 41775965 X THE JEWISH FEDERATION OF GREATER DAYTON IS THE CENTRAL ORGANIZATION ESTABLISHED TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY. THE FEDERATION COORDINATES SOCIAL, WELFARE AND CULTURAL PROGRAMS; FOSTERS COOPERATION AMONG JEWISH ORGANIZATIONS; FACILITATES FUND-RAISING ACTIVITIES ON THE LOCAL AND NATIONAL LEVEL; AND STIMULATES PARTICIPATION AND INTEREST IN COMMUNITY-WIDE ACTIVITIES. 0 0 1238048 758410 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 76 MEMBERSHIP UNITS IN 2014, SERVED 110 CHILDREN IN CHILDCARE. 694682 6381 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 121014 85419 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 4,000 COPIES MONTHLY 552089 13363 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 34974 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING FOOD PANTRY, FINANCIAL AID, AND STUDENT LOANS. 1732436 1732436 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 169812 OTHER - PROGRAM SERVICES RELATED TO THE COVENANT HOUSE. 2489311 1732436 13363 4543055 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 1 17 0 1 72 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 32 32 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X JOHN DALES 9376101555 525 VERSAILLES DR DAYTON OH 45459 DR GARY YOURA IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 JUDY ABROMOWITZ PRESIDENT 1.00 X X 0 0 0 MELINDA DONER VP RESOURCE DEVELOPMENT 1.00 X X 0 0 0 DAVID PIERCE PRESIDENT ELECT 1.00 X X 0 0 0 MARY RITA WEISSMAN SECRETARY 1.00 X X 0 0 0 DEBBY GOLDENBERG BOARD MEMBER 1.00 X 0 0 0 PATRICIA CARUSO BOARD MEMBER 1.00 X 0 0 0 RABBI JUDY CHESSIN BOARD MEMBER 1.00 X 0 0 0 BRUCE FELDMAN VP ADMIN/TREASURER 1.00 X X 0 0 0 JOEL FRYDMAN BOARD MEMBER 1.00 X 0 0 0 DR MARTHA JACOBS BOARD MEMBER 1.00 X 0 0 0 RYAN LEVIN BOARD MEMBER 1.00 X 0 0 0 JUDY LIPTON BOARD MEMBER 1.00 X 0 0 0 BEVERLY LOUIS BOARD MEMBER 1.00 X 0 0 0 WALTER OHLMANN BOARD MEMBER 1.00 X 0 0 0 IRA SEGALEWITZ BOARD MEMBER 1.00 X 0 0 0 MICHAEL SHANE BOARD MEMBER 1.00 X 0 0 0 TODD BETTMAN BOARD MEMBER 1.00 X 0 0 0 RICK CARNE BOARD MEMBER 1.00 X 0 0 0 SHIRLEE GILBERT BOARD MEMBER 1.00 X 0 0 0 HELENE GORDON BOARD MEMBER 1.00 X 0 0 0 ERVIN PAVLOFSKY BOARD MEMBER 1.00 X 0 0 0 EDWARD KRESS BOARD MEMBER 1.00 X 0 0 0 SCOTT LIBERMAN BOARD MEMBER 1.00 X 0 0 0 LOUIS LEVIN BOARD MEMBER 1.00 X 0 0 0 MARY YOURA BOARD MEMBER 1.00 X 0 0 0 CATHY GARDNER EXECUTIVE VICE PRESIDENT 40.00 X 131004 0 13104 JOHN DALES CHIEF FINANCIAL OFFICER 40.00 X 77927 0 8950 208931 0 22054 1 0 0 1 0 20046 15636 59562 2965737 1202106 3060981 DAYTON JEWISH COMM CTR 624410 758410 758410 ADVERTISING 511110 85419 85419 SENIOR SERVICES 624100 13363 13363 PROGRAM FEES 624100 6381 6381 863573 329890 329890 369996 77825 292171 292171 292171 45923030 44235365 69 1687665 -69 1687596 1687596 SHARED EXPENSES, REIMBURSEMENTS, 624100 38298 38298 38298 6272509 1108623 85419 2017486 1718613 1718613 13823 13823 230985 57746 115596 57643 1472910 1390320 70409 12181 53778 48676 4801 301 336932 299594 23611 13727 121641 100663 16313 4665 18334 18334 13753 13753 39500 17490 22010 22630 22630 7976 6586 1390 128847 102427 22434 3986 81240 53248 27992 51040 50496 544 43822 38017 4673 1132 180743 180743 86170 65593 20577 PROGRAM SUPPLIES 113483 113483 EQUIPMENT RENTAL AND MA 87495 87495 DIETARY 83549 83549 BAD DEBT EXPENSE 46666 46666 33280 31444 1778 58 4987210 4543055 350462 93693 354705 256035 4745603 3181796 296550 40711 54222 108632 73450 73450 90155 83270 261285 311314 14105104 7290463 7060310 6814641 29176544 32712132 75554 75554 42188378 43657535 341582 343801 314309 308700 15080 28835 832696 883613 393164 316621 1896831 1881570 X 27551440 28906878 12740107 12869087 40291547 41775965 42188378 43657535 X 1285299 262119 -63000 X X 0 1 X 1 0 X 2951091 3155665 3698201 5538221 3060981 18404159 2951091 3155665 3698201 5538221 3060981 18404159 4039135 14365024 251512 285681 374647 288953 329890 1530683 86584 71997 36280 22083 38298 255242 20190084 10252573 0.71150 0.75790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52 106 1371363 295276 1210071 1054172 19916380 15019281 1 1 0 1 X 14804222 295276 1088472 1054172 114517 15019281 13048481 385579 2466194 992290 103742 14804222 12555269 344532 1115158 867393 99085 13048481 13276236 283413 379773 1285526 98627 12555269 12772496 206654 1892887 1495189 100612 13276236 0 0 236382 1627051 1863433 3119120 5727791 4913382 3933529 1826655 444836 1620736 650755 634978 488291 756345 366924 6814641 LONG-TERM DEFINED BENEFIT OBLIGATION 286492 OTHER CURRENT LIABILITIES 30129 316621 X 6793535 262119 258907 521026 6272509 0 6272509 5246117 258907 258907 4987210 0 4987210 PART IV, LINE 2B: THE ORGANIZATION HAS CUSTODY OF FUNDS FOR OTHER JEWISH COMMUNITY ORIENTED NOT FOR PROFITS, WHICH ARE MANAGED IN ONE FUND BY A FINANCIAL INSTITUTION. IN ADDITION, THE ORGANIZATION HAS BENEFICIAL INTEREST IN SPLIT INTEREST TRUSTS AND HAS CUSTODY OF THOSE FUNDS. PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE ORGANIZATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE, THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THE EVALUATION, THE ORGANIZATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL, OR A PORTION OF, THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, NO LIABILITY HAS BEEN RECOGNIZED IN THE ACCOMPANYING BALANCE SHEETS FOR UNCERTAIN INCOME TAX POSITIONS. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2014 AND 2013, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2011, 2012, AND 2013 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL ACTIVITY PRESENTED NET ON FORM 990 77,825. MANAGEMENT FEE, ELIMINATED ON FORM 990 181,082. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL ACTIVITY PRESENTED NET ON FORM 990 77,825. MANAGEMENT FEE, ELIMINATED ON FORM 990 181,082. 1 OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 11970 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45406 310643610 55000 SUPPORT ALLOCATION MIAMI UNIVERSITY HILLEL 11 E WALNUT STREET OXFORD OH 45056 10000 SUPPORT ALLOCATION HILLEL CONSORTIUM 25701 SCIENCE PARK DRIVE CLEVELAND OH 44122 10000 SUPPORT ALLOCATION JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131624240 300725 SUPPORT ALLOCATION UNIVERSITY GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS AVAIL ON REQUEST 212227 SUPPORT ALLOCATION HUMAN SERVICE GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS 44000 SUPPORT ALLOCATION ART GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS AVAIL ON REQUEST 35239 SUPPORT ALLOCATION HEALTH GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS AVAIL ON REQUEST 36029 SUPPORT ALLOCATION JEWISH RELATED GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS ON REQUEST 974071 SUPPORT ALLOCATION OTHER GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS AVAIL ON REQUEST 25352 SUPPORT ALLOCATION MEDICAL BILLS 3 350 FMV LIVING EXPENSES (RENT AND UTILITIES) 28 4106 FMV CONSUMABLES (FOOD AND CLOTHING) 900 4095 5272 FMV FOOD AND CLOTHING PART I, LINE 2: THE ORGANIZATION REQUIRES ANNUAL OUTCOME REPORTING BY GRANT RECIPIENTS. JEWISH FEDERATION OF GREATER DAYTON REPORTS GRANTS ON SCHEDULE I TO THE JEWISH FEDERATIONS OF NORTH AMERICA (JFNA), WHICH IS A 501(C)(3) DOMESTIC U.S. CHARITY. IN ADDITION, JFNA, AND ITS BENEFICIARY AGENCIES, UNITED ISRAEL APPEAL (UIA), A SUBSIDIARY OF JFNA, AND THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE (JDC) - BOTH 501(C)(3) ORGANIZATIONS - EACH FILE A SEPARATE FORM 990 AND DETAILED SCHEDULES F. X X X X 0 0 0 0 0 0 0 0 0 CATHY GARDNER EXECUTIVE VICE PRESIDENT 131004 0 0 0 0 0 6154 0 6950 0 144108 0 0 0 PART VII, SCHEDULE A, LINE 5 DAVID PIERCE, THE PRESIDENT ELECT OF THE BOARD, IS EMPLOYED BY COOLIDGE WALL. LEGAL FEES PAID BY THE ORGANIZATION TO COOLIDGE WALL FOR THE YEAR WERE $7,812. PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 7 1323946 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: WHEN THE ORGANIZATION RECEIVES NON-CASH CONTRIBUTIONS FOR WHICH IT DOES NOT HAVE THE EXPERTISE TO DISPOSE OF, IT CONTRACTS WITH THIRD PARTIES TO SELL THE ASSETS. THERE WERE NO ASSETS SOLD IN 2014 BY THIRD PARTIES. FORM 990, PART VI, SECTION A, LINE 2 GARY YOURA HAS A "FAMILY" RELATIONSHIP WITH MARY YOURA MELINDA DONER HAS A "FAMILY" RELATIONSHIP WITH JOEL FRYDMAN CHERYL CARNE HAS A "FAMILY" RELATIONSHIP WITH RICK CARNE RYAN LEVIN HAS A "FAMILY" RELATIONSHIP WITH LOUIS LEVIN FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED PRIOR TO BEING FILED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, NEW CONFLICT OF INTEREST FORMS ARE DISTRIBUTED, CONCERNS THAT MAY PRESENT A CONFLICT ARE ADDRESSED AT THAT TIME. IN ADDITION, THERE IS A REVIEW OF POTENTIAL CONFLICT WITH EACH ACTION ITEM AND IF THERE IS A CONFLICT, BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON THAT ITEM. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY THE OFFICERS OF THE FEDERATION MEET AND PERFORM A REVIEW. WHEN DELIBERATIONS ARE BEING MADE AS TO SALARY ADJUSTMENTS THE GROUP UTILIZES COMPARABLE DATA FROM UJC FOR OTHER LIKE SIZED FEDERATION EXECUTIVES COMPENSATION PACKAGES TO DETERMINE ANY COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 ANY MEMBER OF THE COMMUNITY CAN REQUEST COPIES. WHEN CHANGES ARE MADE TO GOVERNING DOCUMENTS, THOSE CHANGES ARE PUBLISHED IN THE OBSERVER. FORM 990, PART XI, LINE 9: DEFINED BENEFIT PLAN ADJUSTMENT -63,000. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS HAS THE RESPONSIBILITY OF SELECTING THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. COVENANT MANOR INC 4951 DENLINGER RD DAYTON OH 45426 311011624 APARTMENT COMPLEX - HUD PROJECT OH 501(C)(3) 170(B)(1)(A)(VI) JEWISH FEDERATION OF GREATER DAYTON INC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0