YOUNGSTOWN AREA JEWISH FEDERATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
YOUNGSTOWN AREA JEWISH FEDERATION (EIN 34-0714442)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-17
IRS object ID
201403219349301615
Schema version
2013v3.0
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)
Return2014-11-17T09:07:49-06:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN250988255PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CARBIS WALKER LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15700 CORPORATE DRIVE STE 650AddressLine1
CityPITTSBURGHCity
StatePAState
ZIP Code15237ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340714442EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YOUNGSTOWN AREA JEWISH FEDERATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlYOUNBusinessNameControlTxt
Phone3307463251PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 GYPSY LANEAddressLine1
CityYOUNGSTOWNCity
StateOHState
ZIP Code44504ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAM KOOPERMANPersonNm
Person TitleCFOPersonTitleTxt
Phone3307463251PhoneNum
Signature2014-11-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY J PETRELL CPAPreparerPersonNm
PTINP00138808PTIN
Phone4126356270PhoneNum
Preparation2014-11-10PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSAM KOOPERMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 GYPSY LANEAddressLine1
CityYOUNGSTOWNCity
StateOHState
ZIP Code44504ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$11,022,955GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JEWISHYOUNGSTOWN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1935FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO FUND PROGRAMS WHICH ALLOW THE RESIDENTS OF THE MAHONING VALLEY TO GROW SOCIALLY AND CULTURALLY.ActivityOrMissionDesc
Voting Members Governing Body29VotingMembersGoverningBodyCnt
Voting Members Independent26VotingMembersIndependentCnt
Total Employee333TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$65,233TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$191NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,286,752PYContributionsGrantsAmt
CY Contributions Grants$1,508,951CYContributionsGrantsAmt
PY Program Service Revenue$8,085,806PYProgramServiceRevenueAmt
CY Program Service Revenue$8,466,301CYProgramServiceRevenueAmt
PY Investment Income$874,048PYInvestmentIncomeAmt
CY Investment Income$708,316CYInvestmentIncomeAmt
PY Other Revenue$268,960PYOtherRevenueAmt
CY Other Revenue$220,797CYOtherRevenueAmt
PY Total Revenue$10,515,566PYTotalRevenueAmt
CY Total Revenue$10,904,365CYTotalRevenueAmt
PY Grants And Similar Paid$1,202,250PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,769,939CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,310,206PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,672,772CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$320,976CYTotalFundraisingExpenseAmt
PY Other Expenses$3,999,352PYOtherExpensesAmt
CY Other Expenses$4,332,835CYOtherExpensesAmt
PY Total Expenses$11,511,808PYTotalExpensesAmt
CY Total Expenses$12,775,546CYTotalExpensesAmt
PY Revenues Less Expenses-$996,242PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,871,181CYRevenuesLessExpensesAmt
Total Assets BOY$51,992,447TotalAssetsBOYAmt
Total Assets EOY$61,416,872TotalAssetsEOYAmt
Total Liabilities BOY$9,558,741TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,870,824TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$42,433,706NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$48,546,048NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE GENERAL PURPOSES OF THE YOUNGSTOWN AREA JEWISH FEDERATION SHALL BE TO PROMOTE THE WELFARE OF THE JEWISH PEOPLE, LOCALLY, NATIONALLY AND OVERSEAS. THEREFORE, THE OBJECTIVES OF THIS ORGANIZATION SHALL BE:1. TO COORDINATE AND ENRICH THE RELIGIOUS, EDUCATIONAL, CULTURAL AND SOCIAL LIFE OF THE JEWISH COMMUNITY WITHIN THE YOUNGSTOWN AREA JEWISH FEDERATION;2. TO FACILITATE INVOLVEMENT WITH THE JEWS OF ISRAEL AND ELSEWHERE IN THE WORLD;3. TO RAISE FUNDS FOR THE SUPPORT OF LOCAL, NATIONAL AND INTERNATIONAL JEWISH PHILANTHROPIC PURPOSES;4. TO PROVIDE THE CENTRAL PLANNING, COORDINATION AND ADMINISTRATION OF LOCAL JEWISH COMMUNAL SERVICES;5. TO PROMOTE AND PROTECT THE CIVIC, ECONOMIC AND RELIGIOUS RIGHTS OF THE JEWISH PEOPLE;6. TO REPRESENT THE JEWISH COMMUNITY IN INTERFAITH AND INTERGROUP ACTIVITIES, AND PROMOTE INCREASED PARTICIPATION AND INTEREST IN WORTHWHILE COMMUNITY ENDEAVORS; AND 7. TO RAISE THE NECESSARY FUNDS TO PROVIDE FOR THE NEEDS OF THE JEWISH PEOPLEMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,090,750ExpenseAmt
Revenue$5,745,853RevenueAmt
DescHERITAGE MANOR NURSING HOME GERIATRIC RESIDENTIAL CARE NURSING HOME.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,769,939ExpenseAmt
Grant$1,769,939GrantAmt
Revenue$294,053RevenueAmt
DescGRANTS AND ALLOCATIONS TO VARIOUS CHARITABLE ORGANIZATIONS FOR SPECIFIC PURPOSES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$2,235,088ExpenseAmt
Revenue$1,412,093RevenueAmt
DescJEWISH COMMUNITY CENTER SOCIAL, RECREATIONAL, CULTURAL, PHYSICAL EDUCATION, NURSERY SCHOOL, DAY CARE, ETC.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (4 entries)

ExpenseExpenseAmtRevenueRevenueAmtDescDesc
$1,367,424$173,901JEWISH FAMILY SERVICES GENERAL SOCIAL CASE WORK AND GUARDIANSHIPS.
$1,191JEWISH JOURNAL.
JEWISH COMMUNITY RELATIONS COUNCIL.
$795,346LEVY GARDENS ASSISTED LIVING FACILITY.
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$1,367,424TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$970,438TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$11,463,201TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised FundYes (1)DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document41IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee333EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Excess Business Holdings0ExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members29GoverningBodyVotingMembersCnt
Independent Voting Member26IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
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 Body0Form990ProvidedToGvrnBodyInd
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 CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DAVID J STAUFFER CFOBusinessNameLine1
FieldValueIRS element (for citing)
Phone3307463251PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 GYPSY LANEAddressLine1
CityYOUNGSTOWNCity
StateOHState
ZIP Code44501ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
BRUCE LEV
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ATTY ALAN KRETZER
PRESIDENT-ELECT1.00Yes (X)Yes (X)$0$0$0
ATTY ROBERT LEV
VP/HUMAN SERVICES PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JEFF SIMON
TREASURER1.00Yes (X)Yes (X)$0$0$0
SCOTT LEWIS
VP/JCRC PRESIDENT1.00Yes (X)Yes (X)$0$0$0
TOM SHAPIRO
VP/JCC PRESIDENT1.00Yes (X)Yes (X)$0$0$0
SAM SHAPIRO
SECRETARY1.00Yes (X)Yes (X)$0$0$0
TOD NEWMAN
BOARD MEMBER1.00Yes (X)$0$0$0
WLLIAM BENEDIKT
IMMEDIATE PAST PRESIDENT1.00Yes (X)$0$0$0
MYRA BENEDIKT
PAST PRESIDENT1.00Yes (X)$0$0$0
LEE BURDMAN
BOARD MEMBER1.00Yes (X)$0$0$0
LOUIS EPSTEIN
PAST PRESIDENT1.00Yes (X)$0$0$0
ATTY JEFF GRINSTEIN
BOARD MEMBER1.00Yes (X)$0$0$0
ALAN NATHAN
BOARD MEMBER1.00Yes (X)$0$0$0
FLORENCE HARSHMAN
HONORARY VP1.00Yes (X)$0$0$0
NEIL KABACK
BOARD MEMBER1.00Yes (X)$0$0$0
IRVING LEV
HONORARY VP1.00Yes (X)$0$0$0
GARY CLAYMAN
BOARD MEMBER1.00Yes (X)$0$0$0
RICHARD MARLIN
BOARD MEMBER1.00Yes (X)$0$0$0
ALAN MIRKIN
PAST PRESIDENT1.00Yes (X)$0$0$0
PETER GRINSTEIN
BOARD MEMBER1.00Yes (X)$0$0$0
JAMES L PAZOL
PAST PRESIDENT1.00Yes (X)$0$0$0
DR RONALD ROTH
PAST PRESIDENT1.00Yes (X)$0$0$0
SAM A ROTH
PAST PRESIDENT1.00Yes (X)$0$0$0
PAUL SCHWEBEL
BOARD MEMBER1.00Yes (X)$0$0$0
BRUCE SHERMAN
PAST PRESIDENT1.00Yes (X)$0$0$0
MARC SILVERMAN
BOARD MEMBER1.00Yes (X)$0$0$0
NANCY WAGNER
BOARD MEMBER1.00Yes (X)$0$0$0
RABBI JOSEPH SCHONBERGER
BOARD MEMBER1.00Yes (X)$0$0$0
SAM KOOPERMAN
EXECUTIVE VP40.00Yes (X)$154,358$0$44,406
DAVID STAUFFER
CFO40.00Yes (X)$108,751$0$6,122
GARY WEISS
NURSING HOME ADMINISTRATOR40.00$163,228$0$25,918Yes (X)
ANDY LIPKIN
ASSISTANT EXECUTIVE DIRECTOR40.00$116,814$0$13,234Yes (X)
SANDY KESSLER
JCC DIRECTOR40.00$102,486$0$6,847Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$645,637TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$96,527TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
JEWISH FEDERATION OF NA
25 BROADWAY SUITE 1700NEW YORKNY10004SOCIAL SERVICES$462,123
PREMIER THERAPY
701 SHARON ROADBEAVERPA15009THERAPY SERVICES$303,574
GORDON FOODSERVICE INC
PAYMENT PROCESSING CENTER DEPT CHPALATINEIL60005FOOD SERVICES$176,063
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Federated Campaigns$38,418FederatedCampaignsAmt
Fundraising$72,525FundraisingAmt
All Other Contributions$1,398,008AllOtherContributionsAmt
Total Contributions$1,508,951TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HERITAGE MANOR900099$5,745,853$5,745,853
JEWISH COMMUNITY CENTER900099$1,412,093$1,412,093
LEVY GARDENS900099$795,346$795,346
ENDOWMENT900099$294,053$294,053
JEWISH FAMILY SERVICES900099$173,901$173,901

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$45,055TotalRevenueColumnAmt
Related Or Exempt Func Income$1,191RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$43,864UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$8,466,301TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$222,116TotalRevenueColumnAmt
Exclusion$222,116ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$48,055RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$91,721RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$43,666RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$43,666TotalRevenueColumnAmt
Exclusion-$43,666ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$486,200SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$486,200SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$486,200TotalRevenueColumnAmt
Exclusion$486,200ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$36,687FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$72,525ContriRptFundraisingEventAmt
Fundraising Direct Expenses$26,869FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,818TotalRevenueColumnAmt
Exclusion$9,818ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
ADMIN - SERVICES900099$168,623$168,623
MISCELLANEOUS INCOME900099$64,653$64,653
GRAPHICS INCOME900099$21,369$21,369
FieldValueIRS element (for citing)
Other Revenue Total$254,645OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,904,365TotalRevenueColumnAmt
Related Or Exempt Func Income$8,422,437RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$65,233UnrelatedBusinessRevenueAmt
Exclusion$907,744ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,769,939TotalAmt
Program Services$1,769,939ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$313,637TotalAmt
Management And General$313,637ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,042,169TotalAmt
Program Services$4,666,566ProgramServicesAmt
Management And General$186,839ManagementAndGeneralAmt
Fundraising$188,764FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$244,982TotalAmt
Program Services$186,484ProgramServicesAmt
Management And General$41,315ManagementAndGeneralAmt
Fundraising$17,183FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$678,635TotalAmt
Program Services$602,682ProgramServicesAmt
Management And General$74,414ManagementAndGeneralAmt
Fundraising$1,539FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$393,349TotalAmt
Program Services$345,231ProgramServicesAmt
Management And General$33,826ManagementAndGeneralAmt
Fundraising$14,292FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$25,223TotalAmt
Program Services$21,689ProgramServicesAmt
Management And General$2,474ManagementAndGeneralAmt
Fundraising$1,060FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$37,457TotalAmt
Program Services$26,000ProgramServicesAmt
Management And General$4,145ManagementAndGeneralAmt
Fundraising$7,312FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$425,592TotalAmt
Program Services$381,433ProgramServicesAmt
Management And General$39,770ManagementAndGeneralAmt
Fundraising$4,389FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$767,225TotalAmt
Program Services$732,941ProgramServicesAmt
Management And General$28,789ManagementAndGeneralAmt
Fundraising$5,495FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$26,057TotalAmt
Program Services$25,380ProgramServicesAmt
Management And General$677ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$85,828TotalAmt
Program Services$76,732ProgramServicesAmt
Fundraising$9,096FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$46,813TotalAmt
Program Services$28,442ProgramServicesAmt
Management And General$14,163ManagementAndGeneralAmt
Fundraising$4,208FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$245,682TotalAmt
Program Services$245,682ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$64,880TotalAmt
Program Services$47,580ProgramServicesAmt
Management And General$4,585ManagementAndGeneralAmt
Fundraising$12,715FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$541,905TotalAmt
Program Services$509,836ProgramServicesAmt
Management And General$22,966ManagementAndGeneralAmt
Fundraising$9,103FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$147,591TotalAmt
Program Services$90,322ProgramServicesAmt
Management And General$55,676ManagementAndGeneralAmt
Fundraising$1,593FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DIETARY COSTS$484,566$484,566
TAXES AND LICENSES$322,888$321,134$1,754
MEDICAL & DRUGS$223,314$223,314
EQUIPMENT RENTAL & REPA$192,476$177,310$13,607$1,559

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$695,338TotalAmt
Program Services$499,938ProgramServicesAmt
Management And General$152,732ManagementAndGeneralAmt
Fundraising$42,668FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,775,546TotalAmt
Program Services$11,463,201ProgramServicesAmt
Management And General$991,369ManagementAndGeneralAmt
Fundraising$320,976FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,084BOYAmt
EOY-$1,444EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$746,077BOYAmt
EOY$1,143,995EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$243,443BOYAmt
EOY$256,623EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$993,415BOYAmt
EOY$969,961EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$235,661BOYAmt
EOY$230,921EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$17,018,383LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,941,002LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,307,569BOYAmt
EOY$7,077,381EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$37,766,026BOYAmt
EOY$46,055,163EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,699,172BOYAmt
EOY$5,684,272EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$51,992,447BOYAmt
EOY$61,416,872EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,100,729BOYAmt
EOY$987,251EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$480,857BOYAmt
EOY$541,571EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,977,155BOYAmt
EOY$11,342,002EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,558,741BOYAmt
EOY$12,870,824EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,615,159BOYAmt
EOY$19,274,970EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$23,476,429BOYAmt
EOY$27,928,960EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,342,118BOYAmt
EOY$1,342,118EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$42,433,706BOYAmt
EOY$48,546,048EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,992,447BOYAmt
EOY$61,416,872EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,871,181ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,069,199NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$3,914,324OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
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$1,968,193CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,460,339CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,391,687CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,286,752CurrentTaxYearMinus1YearAmt
Current Tax Year$1,508,951CurrentTaxYearAmt
Total$8,615,922TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,968,193CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,460,339CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,391,687CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,286,752CurrentTaxYearMinus1YearAmt
Current Tax Year$1,508,951CurrentTaxYearAmt
Total$8,615,922TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$8,615,922PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$619,955CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$571,371CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$549,271CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$294,321CurrentTaxYearMinus1YearAmt
Current Tax Year$270,171CurrentTaxYearAmt
Total$2,305,089TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$234,586CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$213,922CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$231,928CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$341,748CurrentTaxYearMinus1YearAmt
Current Tax Year$291,332CurrentTaxYearAmt
Total$1,313,516TotalAmt
FieldValueIRS element (for citing)
Total Support$12,234,527TotalSupportAmt
Gross Receipts Rltd Activities$40,458,758GrossReceiptsRltdActivitiesAmt
Public Support CY1700.70420PublicSupportCY170Pct
Public Support PY1700.70070PublicSupportPY170Pct
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 C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or ManagementYes (1)PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Direct Contact Legislators$5,053DirectContactLegislatorsAmt
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$5,053TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationAN EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION SPENDS PART OF THEIR TIME CONTACTING LEGISLATORS AND GOVERNMENT OFFICIALS TO SUPPORT SOCIAL ISSUES THAT WILL AFFECT THE JEWISH COMMUNITY.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Donor Advised Funds Held23DonorAdvisedFundsHeldCnt
Funds And Other Accounts Held77FundsAndOtherAccountsHeldCnt
Donor Advised Funds Contri$266,311DonorAdvisedFundsContriAmt
Funds And Other Accounts Contri$1,710,644FundsAndOtherAccountsContriAmt
Donor Advised Funds Vl EOY$2,259,182DonorAdvisedFundsVlEOYAmt
Funds And Other Accounts Vl EOY$34,149,978FundsAndOtherAccountsVlEOYAmt
Disclosed Org Leg CtrlYes (1)DisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsYes (1)DisclosedForCharitablePrpsInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$31,388,466BeginningYearBalanceAmt
Contributions$2,143,715ContributionsAmt
Investment Earnings Or Losses$5,044,564InvestmentEarningsOrLossesAmt
Other Expenditures$1,783,942OtherExpendituresAmt
Administrative Expenses$383,643AdministrativeExpensesAmt
End Year Balance$36,409,160EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$21,477,588BeginningYearBalanceAmt
Contributions$8,756,769ContributionsAmt
Investment Earnings Or Losses$2,644,921InvestmentEarningsOrLossesAmt
Other Expenditures$1,321,778OtherExpendituresAmt
Administrative Expenses$272,816AdministrativeExpensesAmt
End Year Balance$31,284,684EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$17,440,704BeginningYearBalanceAmt
Contributions$6,131,915ContributionsAmt
Investment Earnings Or Losses-$506,057InvestmentEarningsOrLossesAmt
Other Expenditures$892,876OtherExpendituresAmt
Administrative Expenses$558,194AdministrativeExpensesAmt
End Year Balance$21,615,492EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$18,894,004BeginningYearBalanceAmt
Contributions$1,349,066ContributionsAmt
Investment Earnings Or Losses$2,192,640InvestmentEarningsOrLossesAmt
Other Expenditures$2,062,888OtherExpendituresAmt
Administrative Expenses$404,415AdministrativeExpensesAmt
End Year Balance$19,968,407EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$14,910,796BeginningYearBalanceAmt
Contributions$1,879,986ContributionsAmt
Investment Earnings Or Losses$3,286,811InvestmentEarningsOrLossesAmt
Other Expenditures$1,014,184OtherExpendituresAmt
Administrative Expenses$169,405AdministrativeExpensesAmt
End Year Balance$18,894,004EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.20000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.03000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.77000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$91,070OtherCostOrOtherBasisAmt
Book Value$91,070BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$13,994,152OtherCostOrOtherBasisAmt
Depreciation$8,011,794DepreciationAmt
Book Value$5,982,358BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,213,049OtherCostOrOtherBasisAmt
Depreciation$1,582,163DepreciationAmt
Book Value$630,886BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$720,112OtherCostOrOtherBasisAmt
Depreciation$347,045DepreciationAmt
Book Value$373,067BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,077,381TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (5 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CASH VALUE OF LIFE INSURANCE$286,583C
INVESTMENT IN REAL ESTATE PARTNERSHIP$89,065C
LAND AND BLDG HELD FOR SALE$64,349C
MARKETABLE SECURITIES$33,168,691F
MUTUAL FUNDS$12,446,475F
FieldValueIRS element (for citing)
Total Book Value Securities$46,055,163TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
LONG TERM RECEIVABLES$5,612,456
RESIDENT FUNDS$71,816
FieldValueIRS element (for citing)
Total Book Value Other Assets$5,684,272TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
GIFT ANNUITY PAYABLE$4,267,788
ACCRUED PENSION LIABILITY$1,161,325
FUNDS INVESTED FOR OTHER ORGANIZATIONS$5,845,173
RESIDENT FUNDS$67,716
FieldValueIRS element (for citing)
Total Liability$11,342,002TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$14,046,334TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,450,980NetUnrealizedGainsInvstAmt
Other Revenue$1,690,989OtherRevenueAmt
Revenue Not Reported$3,141,969RevenueNotReportedAmt
Revenue Subtotal$10,904,365RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,904,365TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$12,867,267TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$91,721OtherExpensesIncludedAmt
Expenses Not Reported$91,721ExpensesNotReportedAmt
Expenses Subtotal$12,775,546ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$12,775,546TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:TO PROVIDE UNRESTRICTED FUNDS TO HELP MEET COMMUNITY NEEDS NOW AND IN THE FUTURE OR TO PROVIDE PERMANENT RESOURCES TO AID IDENTIFIED PROGRAMS, PROJECTS, AGENCIES, ORGANIZATIONS, OR INITIATIVES THAT ARE OF PARTICULAR INTEREST TO YOU AND YOUR FAMILY.
PART X, LINE 2:THE FEDERATION FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. THE FEDERATION HAS DETERMINED THAT THIS GUIDANCE HAD NO MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. THE FEDERATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE STATEMENTS OF OPERATIONS AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2010, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES 91,721. NET ASSETS RELEASED 1,599,268.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES 91,721.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Name Of Event1GOLF OUTINGNameOfEvent1Amt
Gross Receipts Event1$109,212GrossReceiptsEvent1Amt
Charitable Contri Event1$72,525CharitableContriEvent1Amt
Gross Revenue Event1$36,687GrossRevenueEvent1Amt
Food And Beverage Event1$17,677FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$9,192OtherDirectExpensesEvent1Amt
Gross Receipts Total$109,212GrossReceiptsTotalAmt
Charitable Contributions Tot$72,525CharitableContributionsTotAmt
Gross Revenue Total Events$36,687GrossRevenueTotalEventsAmt
Food And Beverage Total Events$17,677FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$9,192OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$26,869DirectExpenseSummaryEventsAmt
Net Income Summary$9,818NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (5 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
JEWISH FEDERATIONS OF NORTH AMERICA
111 EIGHT AVE 11TH FLOORNEW YORKNY10011131624240501(C)(3)$453,991TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION
OHIO HILLEL FUND CONSORTIUM
1750 EUCLID AVENUECLEVELANDOH44115237149189501(C)(3)$30,999TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION
COMMISSION FOR JEWISH EDUCATION
505 GYPSY LANEYOUNGSTOWNOH44504341288594501(C)(3)$142,812TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION
BIRTHRIGHT ISRAEL CAMPAIGN
111 EIGHT AVE 11TH FLOORNEW YORKNY10011131624240501(C)(3)$8,000TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION
GOVERNMENT AFFAIRS COMMITTEE OF OHIO JEWISH COMMUNITIES INC
50 W BROAD ST STE 1815COLUMBUSOH43215311042915501(C)(4)$11,400TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION
FieldValueIRS element (for citing)
Total501c3 Org5Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE IFormAndLineReferenceDesc
ExplanationYOUNGSTOWN AREA JEWISH FEDERATION 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
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 (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
SAM KOOPERMAN
EXECUTIVE VP$148,911$0$0$0$5,447$0$23,154$0$21,252$0$198,764$0$0$0
GARY WEISS
NURSING HOME ADMINISTRATOR$158,600$0$0$0$4,628$0$24,484$0$1,434$0$189,146$0$0$0

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonSAM KOOPERMANPersonNm
Loan PurposePERSONAL USELoanPurposeTxt
Loan From OrganizationYes (X)LoanFromOrganizationInd
Original Principal$16,778OriginalPrincipalAmt
Balance Due$541BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written Agreement0WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$541TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
BONNIE BURDMAN
FAMILY MEMBER OF LEE BURDMAN, BOARD MEMBER$27,979EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION0
DEBBI GRINSTEIN
FAMILY MEMBER OF ATTY. JEFF GRINSTEIN AND PETER GRINSTEIN, BOARD MEMBERS$54,889EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION0
SARA WILCHEK
FAMILY MEMBER OF ATTY. JEFF GRINSTEIN AND PETER GRINSTEIN, BOARD MEMBERS$33,052EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2ATTY. ROBERT LEV, BRUCE LEV, AND IRVING LEV, BOARD MEMBERS ARE RELATED. WILLIAM BENEDIKT AND MYRA BENEDIKT, BOARD MEMBERS ARE RELATED. TOM SHAPIRO AND SAM SHAPIRO, BOARD MEMBERS ARE RELATED. ATTY. JEFF GRINSTEIN AND PETER GRINSTEIN, BOARD MEMBERS ARE RELATED.
FORM 990, PART VI, SECTION B, LINE 11YOUNGSTOWN AREA JEWISH FEDERATION HAS A CPA FIRM PREPARE ITS FORM 990. THE RETURN IS COMPLETED IN DRAFT FORM AND REVIEWED BY MANAGEMENT OF THE ORGANIZATION. THE RETURN IS THEN FINALIZED AND THE BOARD MEMBERS ARE PROVIDED A PUBLIC VIEWING COPY OF THE 990 WHICH EXCLUDES SCHEDULE B.
FORM 990, PART VI, SECTION B, LINE 12CYOUNGSTOWN AREA JEWISH FEDERATION ANNUALLY REVIEWS THEIR CONFLICT OF INTEREST POLICY WITH THEIR BOARD. DURING BOARD MEETINGS, IF AN INTERESTED PARTY HAS A CONFLICT, HE OR SHE RECUSES THEMSELVES FROM VOTING.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION FOR EXECUTIVE VICE PRESIDENT AND OTHER TOP MANAGEMENT IS DETERMINED AND REVIEWED BY THE EXECUTIVE COMMITTEE. ANNUALLY, THE COMMITTEE MEETS TO APPROVE ALL SALARIES AND RAISES. A SCHEDULE IS PROVIDED TO THE COMMITTEE, BY DEPARTMENT, OF ALL PROPOSED SALARIES, BY THE AGENCY DIRECTORS. THE COMMITTEE APPROVES OR REVIEWS THE AGENCY RECOMMENDATIONS. THEN, THE COMMITTEE EVALUATES THE EXECUTIVES AND TOP MANAGEMENT'S SALARIES. A REASONABILITY TEST IS INFORMALLY DONE BY THE COMMITTEE TAKING INTO ACCOUNT MARKET GOING RATES FOR SUCH POSITION. RAISES ARE THEN PROCESSED ACCORDINGLY AND RECOMMENDATIONS ARE GIVEN TO THE YOUNGSTOWN AREA JEWISH FEDERATION BOARD, WHICH ULTIMATELY APPROVES THE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 18YOUNGSTOWN AREA JEWISH FEDERATION MAKES ITS FORM 990, FORM 1023, AND FORM 990-T AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19AT THIS TIME, YOUNGSTOWN AREA JEWISH FEDERATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.
FORM 990, PART XI, LINE 9:TEMPORARILY RESTRICTED CAMPAIGN AND ENDOWMENT 1,679,840. TEMPORARILY RESTRICTED PHILANTHROPIC SUPPORT 203,934. TEMPORARILY RESTRICTED INVESTMENT INCOME 568,761. TEMPORARILY RESTRICTED REALIZED GAIN ON INVESTMENTS 786,038. TEMPORARILY RESTRICTED OTHER INCOME 195,007. CHANGE IN ACCUMULATED LIABILITY FOR PENSION BENEFITS 480,744.
FORM 990, PART XII, LINE 2C:YOUNGSTOWN AREA JEWISH FEDERATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITORS. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1YOUNGSTOWN AREA HOUSING CORPBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line1505 GYPSY LANEAddressLine1
CityYOUNGSTOWNCity
StateOHState
ZIP Code44504ZIPCode
FieldValueIRS element (for citing)
EIN341366624EIN
Primary ActivitiesPROVIDE SUBSIDIZED HOUSING TO LOW-INCOME SENIOR CITIZENSPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity Status509(A)(2)PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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