2014-11-17T09:07:49-06:00 2013-12-31 250988255 CARBIS WALKER LLP 5700 CORPORATE DRIVE STE 650 PITTSBURGH PA 15237 990 2013-01-01 340714442 YOUNGSTOWN AREA JEWISH FEDERATION YOUN 3307463251 505 GYPSY LANE YOUNGSTOWN OH 44504 SAM KOOPERMAN CFO 3307463251 2014-11-10 1 JEFFREY J PETRELL CPA P00138808 4126356270 2014-11-10 2013 2015-11-30 17:44:51Z SAM KOOPERMAN 505 GYPSY LANE YOUNGSTOWN OH 44504 11022955 0 X WWW.JEWISHYOUNGSTOWN.ORG X 1935 OH THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO FUND PROGRAMS WHICH ALLOW THE RESIDENTS OF THE MAHONING VALLEY TO GROW SOCIALLY AND CULTURALLY. 29 26 333 100 65233 -191 1286752 1508951 8085806 8466301 874048 708316 268960 220797 10515566 10904365 1202250 1769939 0 0 6310206 6672772 0 0 320976 3999352 4332835 11511808 12775546 -996242 -1871181 51992447 61416872 9558741 12870824 42433706 48546048 X THE 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 PEOPLE 0 0 6090750 5745853 HERITAGE MANOR NURSING HOME GERIATRIC RESIDENTIAL CARE NURSING HOME. 1769939 1769939 294053 GRANTS AND ALLOCATIONS TO VARIOUS CHARITABLE ORGANIZATIONS FOR SPECIFIC PURPOSES. 2235088 1412093 JEWISH COMMUNITY CENTER SOCIAL, RECREATIONAL, CULTURAL, PHYSICAL EDUCATION, NURSERY SCHOOL, DAY CARE, ETC. 1367424 173901 JEWISH FAMILY SERVICES GENERAL SOCIAL CASE WORK AND GUARDIANSHIPS. 1191 JEWISH JOURNAL. JEWISH COMMUNITY RELATIONS COUNCIL. 795346 LEVY GARDENS ASSISTED LIVING FACILITY. 1367424 970438 11463201 1 1 0 1 0 1 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 41 0 1 333 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 29 26 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 PA OH X DAVID J STAUFFER CFO 3307463251 505 GYPSY LANE YOUNGSTOWN OH 44501 BRUCE LEV PRESIDENT 1.00 X X 0 0 0 ATTY ALAN KRETZER PRESIDENT-ELECT 1.00 X X 0 0 0 ATTY ROBERT LEV VP/HUMAN SERVICES PRESIDENT 1.00 X X 0 0 0 JEFF SIMON TREASURER 1.00 X X 0 0 0 SCOTT LEWIS VP/JCRC PRESIDENT 1.00 X X 0 0 0 TOM SHAPIRO VP/JCC PRESIDENT 1.00 X X 0 0 0 SAM SHAPIRO SECRETARY 1.00 X X 0 0 0 TOD NEWMAN BOARD MEMBER 1.00 X 0 0 0 WLLIAM BENEDIKT IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 MYRA BENEDIKT PAST PRESIDENT 1.00 X 0 0 0 LEE BURDMAN BOARD MEMBER 1.00 X 0 0 0 LOUIS EPSTEIN PAST PRESIDENT 1.00 X 0 0 0 ATTY JEFF GRINSTEIN BOARD MEMBER 1.00 X 0 0 0 ALAN NATHAN BOARD MEMBER 1.00 X 0 0 0 FLORENCE HARSHMAN HONORARY VP 1.00 X 0 0 0 NEIL KABACK BOARD MEMBER 1.00 X 0 0 0 IRVING LEV HONORARY VP 1.00 X 0 0 0 GARY CLAYMAN BOARD MEMBER 1.00 X 0 0 0 RICHARD MARLIN BOARD MEMBER 1.00 X 0 0 0 ALAN MIRKIN PAST PRESIDENT 1.00 X 0 0 0 PETER GRINSTEIN BOARD MEMBER 1.00 X 0 0 0 JAMES L PAZOL PAST PRESIDENT 1.00 X 0 0 0 DR RONALD ROTH PAST PRESIDENT 1.00 X 0 0 0 SAM A ROTH PAST PRESIDENT 1.00 X 0 0 0 PAUL SCHWEBEL BOARD MEMBER 1.00 X 0 0 0 BRUCE SHERMAN PAST PRESIDENT 1.00 X 0 0 0 MARC SILVERMAN BOARD MEMBER 1.00 X 0 0 0 NANCY WAGNER BOARD MEMBER 1.00 X 0 0 0 RABBI JOSEPH SCHONBERGER BOARD MEMBER 1.00 X 0 0 0 SAM KOOPERMAN EXECUTIVE VP 40.00 X 154358 0 44406 DAVID STAUFFER CFO 40.00 X 108751 0 6122 GARY WEISS NURSING HOME ADMINISTRATOR 40.00 X 163228 0 25918 ANDY LIPKIN ASSISTANT EXECUTIVE DIRECTOR 40.00 X 116814 0 13234 SANDY KESSLER JCC DIRECTOR 40.00 X 102486 0 6847 645637 0 96527 5 0 1 0 JEWISH FEDERATION OF NA 25 BROADWAY SUITE 1700 NEW YORK NY 10004 SOCIAL SERVICES 462123 PREMIER THERAPY 701 SHARON ROAD BEAVER PA 15009 THERAPY SERVICES 303574 GORDON FOODSERVICE INC PAYMENT PROCESSING CENTER DEPT CH PALATINE IL 60005 FOOD SERVICES 176063 3 38418 72525 1398008 1508951 HERITAGE MANOR 900099 5745853 5745853 JEWISH COMMUNITY CENTER 900099 1412093 1412093 LEVY GARDENS 900099 795346 795346 ENDOWMENT 900099 294053 294053 JEWISH FAMILY SERVICES 900099 173901 173901 45055 1191 43864 8466301 222116 222116 48055 91721 -43666 -43666 -43666 486200 0 486200 486200 486200 36687 72525 26869 9818 9818 ADMIN - SERVICES 900099 168623 168623 MISCELLANEOUS INCOME 900099 64653 64653 GRAPHICS INCOME 900099 21369 21369 254645 10904365 8422437 65233 907744 1769939 1769939 313637 313637 5042169 4666566 186839 188764 244982 186484 41315 17183 678635 602682 74414 1539 393349 345231 33826 14292 25223 21689 2474 1060 37457 26000 4145 7312 425592 381433 39770 4389 767225 732941 28789 5495 26057 25380 677 85828 76732 9096 46813 28442 14163 4208 245682 245682 64880 47580 4585 12715 541905 509836 22966 9103 147591 90322 55676 1593 DIETARY COSTS 484566 484566 TAXES AND LICENSES 322888 321134 1754 MEDICAL & DRUGS 223314 223314 EQUIPMENT RENTAL & REPA 192476 177310 13607 1559 695338 499938 152732 42668 12775546 11463201 991369 320976 1084 -1444 746077 1143995 243443 256623 993415 969961 235661 230921 17018383 9941002 7307569 7077381 37766026 46055163 4699172 5684272 51992447 61416872 1100729 987251 480857 541571 7977155 11342002 9558741 12870824 X 17615159 19274970 23476429 27928960 1342118 1342118 42433706 48546048 51992447 61416872 X -1871181 4069199 3914324 X X 0 1 X 1 0 X 1968193 2460339 1391687 1286752 1508951 8615922 1968193 2460339 1391687 1286752 1508951 8615922 8615922 619955 571371 549271 294321 270171 2305089 234586 213922 231928 341748 291332 1313516 12234527 40458758 0.70420 0.70070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 5053 0 0 5053 0 PART II-B, LINE 1: AN 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. 23 77 266311 1710644 2259182 34149978 1 1 31388466 2143715 5044564 1783942 383643 36409160 21477588 8756769 2644921 1321778 272816 31284684 17440704 6131915 -506057 892876 558194 21615492 18894004 1349066 2192640 2062888 404415 19968407 14910796 1879986 3286811 1014184 169405 18894004 0.20000 0.03000 0.77000 0 0 91070 91070 13994152 8011794 5982358 2213049 1582163 630886 720112 347045 373067 7077381 CASH VALUE OF LIFE INSURANCE 286583 C INVESTMENT IN REAL ESTATE PARTNERSHIP 89065 C LAND AND BLDG HELD FOR SALE 64349 C MARKETABLE SECURITIES 33168691 F MUTUAL FUNDS 12446475 F 46055163 LONG TERM RECEIVABLES 5612456 RESIDENT FUNDS 71816 5684272 GIFT ANNUITY PAYABLE 4267788 ACCRUED PENSION LIABILITY 1161325 FUNDS INVESTED FOR OTHER ORGANIZATIONS 5845173 RESIDENT FUNDS 67716 11342002 X 14046334 1450980 1690989 3141969 10904365 0 10904365 12867267 91721 91721 12775546 0 12775546 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. GOLF OUTING 109212 72525 36687 17677 9192 109212 72525 36687 17677 9192 26869 9818 1 JEWISH FEDERATIONS OF NORTH AMERICA 111 EIGHT AVE 11TH FLOOR NEW YORK NY 10011 131624240 501(C)(3) 453991 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION OHIO HILLEL FUND CONSORTIUM 1750 EUCLID AVENUE CLEVELAND OH 44115 237149189 501(C)(3) 30999 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION COMMISSION FOR JEWISH EDUCATION 505 GYPSY LANE YOUNGSTOWN OH 44504 341288594 501(C)(3) 142812 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION BIRTHRIGHT ISRAEL CAMPAIGN 111 EIGHT AVE 11TH FLOOR NEW YORK NY 10011 131624240 501(C)(3) 8000 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION GOVERNMENT AFFAIRS COMMITTEE OF OHIO JEWISH COMMUNITIES INC 50 W BROAD ST STE 1815 COLUMBUS OH 43215 311042915 501(C)(4) 11400 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION 5 0 SCHEDULE I YOUNGSTOWN 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. X X 0 0 0 0 0 0 0 0 0 SAM KOOPERMAN EXECUTIVE VP 148911 0 0 0 5447 0 23154 0 21252 0 198764 0 0 0 GARY WEISS NURSING HOME ADMINISTRATOR 158600 0 0 0 4628 0 24484 0 1434 0 189146 0 0 0 SAM KOOPERMAN PERSONAL USE X 16778 541 0 1 0 541 BONNIE BURDMAN FAMILY MEMBER OF LEE BURDMAN, BOARD MEMBER 27979 EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION 0 DEBBI GRINSTEIN FAMILY MEMBER OF ATTY. JEFF GRINSTEIN AND PETER GRINSTEIN, BOARD MEMBERS 54889 EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION 0 SARA WILCHEK FAMILY MEMBER OF ATTY. JEFF GRINSTEIN AND PETER GRINSTEIN, BOARD MEMBERS 33052 EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION 0 FORM 990, PART VI, SECTION A, LINE 2 ATTY. 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 11 YOUNGSTOWN 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 12C YOUNGSTOWN 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 15 COMPENSATION 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 18 YOUNGSTOWN 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 19 AT 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. YOUNGSTOWN AREA HOUSING CORP 505 GYPSY LANE YOUNGSTOWN OH 44504 341366624 PROVIDE SUBSIDIZED HOUSING TO LOW-INCOME SENIOR CITIZENS OH 501(C)(3) 509(A)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0