2014-05-15T15:48:20-05:00 2013-07-01 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2012-09-01 042105783 THE JEWISH FEDERATION OF THE NORTH SHORE INC JEWI 9782244900 39 NORMAN STREET NO 302 SALEM MA 01970 ANNE SELBY 9782244900 2014-05-15 1 JEFFREY J CARUSO P01306603 6174711120 2014-05-15 2012 2015-11-30 17:44:51Z X ANNE SELBY 39 NORMAN STREET SUITE 302 SALEM MA 01970 4247159 0 X WWW.JFNS.ORG X 1948 MA TO PROMOTE THE WELFARE AND CONTINUITY OF THE JEWISH PEOPLE. 24 24 12 850 0 0 2552858 1869856 21863 0 248621 462315 85597 38076 2908939 2370247 2263004 3500373 0 0 342818 308388 0 0 129637 406354 303023 3012176 4111784 -103237 -1741537 6923741 0 1948770 0 4974971 0 OUR PRIMARY MISSION IS TO PROMOTE THE WELFARE AND CONTINUITY OF THE JEWISH PEOPLE. 0 0 3534273 3500373 TO RAISE FUNDS FOR THE SUPPORT OF OVERSEAS, NATIONAL AND LOCAL JEWISH PHILANTHROPIC AGENCIES AND TO ENRICH THE EDUCATIONAL, CULTURAL AND SOCIAL LIFE OF THE JEWISH COMMUNITY. 3534273 1 1 0 0 0 1 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 2 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X MS KIMBERLEE SCHUMACHER 9782244900 39 NORMAN STREET SUITE 302 SALEM MA 01970 X ANNE SELBY 0.00 X X 0 0 0 RICHARD SOKOLOW 0.00 X X 0 0 0 CORY SCHAUER 0.00 X X 0 0 0 ROBERT SALTER 0.00 X X 0 0 0 SCOTT KAPLOWITCH 0.00 X X 0 0 0 MARC ANDLER 0.00 X 0 0 0 ARIEL BERGER 0.00 X 0 0 0 DEBRA BROOKS 0.00 X 0 0 0 AMANDA CLAYMAN 0.00 X 0 0 0 STEVEN COHEN 0.00 X 0 0 0 JACK FISCHER 0.00 X 0 0 0 HELAINE HAZLETT 0.00 X 0 0 0 DEBRA LAKIND 0.00 X 0 0 0 JON MARCUS 0.00 X 0 0 0 SHARI MCGUIRK 0.00 X 0 0 0 RABBI DAVID MEYER 0.00 X 0 0 0 MARJORIE PATKIN 0.00 X 0 0 0 HOWARD RICH 0.00 X 0 0 0 MARTIN RAGOSA 0.00 X 0 0 0 JENNIFER SELIGSON 0.00 X 0 0 0 SANDY SHECKMAN 0.00 X 0 0 0 STEVEN SOLOMON 0.00 X 0 0 0 JOSEPH SONTZ 0.00 X 0 0 0 KIMBERLEE SCHUMACHER 40.00 X 0 0 0 0 0 0 0 0 0 0 0 1869856 1869856 110239 110239 2228988 1876912 352076 352076 352076 OTHER INCOME 900099 38076 38076 38076 2370247 0 0 500391 3500373 3500373 258122 12148 162775 83199 24487 1190 17132 6165 25779 1956 17650 6173 6240 6240 82000 82000 1293 1293 2796 2796 4548 813 2370 1365 22773 1108 7248 14417 16340 16340 46238 880 44439 919 4263 4263 5339 5339 BAD DEBT 52221 52221 MISCELLANEOUS 27590 10502 9478 7610 EVENT COSTS 11057 588 680 9789 USE OF EMERGENCY FUNDS 9635 9635 10690 4715 5975 4111784 3534273 447874 129637 441120 0 182805 0 0 439283 0 0 0 0 0 79365 0 0 17894 0 5494062 0 0 0 0 269212 0 6923741 0 225441 1723329 0 1948770 0 X 1867498 0 3107473 0 4974971 0 6923741 0 X -1741537 112933 116099 -3462466 X X 0 1 X 1 0 X 1353161 2226960 2520505 2552858 1869856 10523340 1353161 2226960 2520505 2552858 1869856 10523340 10523340 190264 101305 133862 128866 110239 664536 125627 129669 61538 85597 38076 440507 11628383 92302 0.90500 0.89030 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: EFFECTIVE JULY 1, 2013 THE ORGANIZATION MERGED INTO COMBINED JEWISH PHILANTHROPIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 169004 1655861 343336 0 0 3107473 47867 94532 1529715 1720157 3439989 408196 381956 1122668 3107473 3534869 350450 527302 972632 3439989 4072337 433599 351082 1322149 3534869 6000054 88058 -405062 1610713 4072337 0.96000 0.00000 0.04000 0 0 0 X 2483180 112933 112933 2370247 0 2370247 4111784 0 4111784 0 4111784 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: INCOME TAX STATUS THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL AND STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS CODIFICATION 740-10 (FORMERLY FASB INTERPRETATION 48 (FIN 48) REQUIRES AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A MORE LIKELY THAN NOT (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENT OF OPERATIONS. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THROUGH ENTITY (S CORPORATIONS, LLCS, ETC.); DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. THE ORGANIZATION HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE ORGANIZATION HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS MLTN SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGES IN ITS POSITION REGARDING THIS MATTER IN THE NEXT TWELVE MONTHS. 1 ROBERT I LAPPIN CHARITABLE FOUNDATION 29 CONGRESS ST SALEM MA 01970 042103607 501(C)3 303511 SUPPORT ORGANIZATION COHEN-HILLEL ACADEMY 6 COMMUNITY ROAD MARBLEHEAD MA 01945 042282633 501(C)3 395735 GENERAL SUPPORT JOINT DISTRIBUTION COMMITTEE 711 3RD AVE 9TH FLOOR NEW YORK NY 10017 131656634 501(C)3 10000 ALLOCATION SUPPORT JEWISH FAMILY & CHILDREN SERVICES 1430 MAIN STREET WALTHAM MA 02451 042124330 501(C)3 123784 ALLOCATION SUPPORT JEWISH FEDERATIONS OF NORTH AMERICA PO BOX 157 NEW YORK NY 10268 131624240 501(C)3 178353 FAIR SHARE ALLOCATION GANN ACADEMY 333 FOREST ST WALTHAM MA 02452 043286969 501(C)3 17202 JEWISH EDUCATION JCC PEABODY 83 PINE STREET PEABODY MA 01960 043221593 501(C)3 65800 GENERAL SUPPORT JCC MARBLEHEAD 4 COMMUNITY ROAD MARBLEHEAD MA 01945 042104351 501(C)3 164686 GENERAL SUPPORT HOLOCAUST CENTER BOSTON NORTH 82 MAIN STREET PEABODY MA 01960 161622957 501(C)3 235180 SUPPORT SCHOOL OF NURSING TEMPLE BETH SHALOM 489 LOWELL ST PEABODY MA 01960 042319190 501(C)3 6829 SYNAGOGUE FINANCIAL SUPPORT CONGREGATION SHIRAT HAYAM 55 ATLANTIC AVE SWAMPSCOTT MA 01907 593806143 501(C)3 9038 SYNAGOGUE FINANCIAL SUPPORT TEMPLE AHAVAT ACHIM 86 MIDDLE STREET GLOUCESTER MA 01930 042595406 501(C)3 5715 SYNAGOGUE FINANCIAL SUPPORT TEMPLE NER TAMID 368 LOWELL ST PEABODY MA 01960 042308762 501(C)3 5488 JEWISH EDUCATION JEWISH JOURNAL 201 WASHINGTON STREET SALEM MA 01970 042607196 501(C)3 46598 ALLOCATION SUPPORT COMBINED JEWISH PHILANTHROPIES OF GREATER BOSTON 126 HIGH STREET BOSTON MA 02110 042103559 501(C)3 1654942 GENERAL SUPPORT TEMPLE SHALOM OF MEDFORD 475 WINTHROP STREET MEDFORD MA 02155 022129897 501(C)3 25000 SYNAGOGUE FINANCIAL SUPPORT 16 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE BOARD OF DIRECTORS APPROVES ALLOCATIONS IT FEELS WILL FURTHER THE MISSION OF THE ORGANIZATION BY PROMOTING THE WELFARE AND CONTINUITY OF THE JEWISH PEOPLE. CASH 2013-07-01 83091 CASH VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 SAVINGS AND TEMPORARY CASH INVESTMENTS 2013-07-01 178293 CASH VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 PLEDGES AND GRANT RECEIVABLES 2013-07-01 913132 BOOK VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 PREPAID EXPENSES 2013-07-01 934 BOOK VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 CAPITAL ASSETS 2013-07-01 13631 NET BOOK VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 CASH SURRENDER VALUE OF LIFE INSURANCE 2013-07-01 160692 MARKET VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 ASSTS HELD UNDER SPLIT-INTEREST PORTFOLIOS 2013-07-01 123825 MARKET VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 PUBLICLY TRADED SECURITIES 2013-07-01 3541894 MARKET VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2013-07-01 -182523 BOOK VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 INVESTMENTS HELD FOR OTHERS 2013-07-01 -1370503 MARKET VALUE 042103559 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 501(C)3 0 1 0 0 1 1 1 0 0 PART I, LINE 2E: KIMBERLEE SCHUMACHER PART I, LINE 2E: KIMBERERLEE SCHUMACHER, AN EMPLOYEE OF COMBINED JEWISH PHILANTHROPIES (CJP), SERVED AS THE ORGANIZATION'S EXECUTIVE DIRECTOR UNTIL THE MERGER OF THE ORGANIZATION INTO CJP AT WHICH TIME SHE RESUMED HER PREVIOUS POSITION WITHIN CJP. THE ORGANIZATION MERGED WITH COMBINED JEWISH PHILANTHROPIES, E.I.N. 04-2103559, EFFECTIVE 7/1/13. THE ORGANIZATIONS PROGRAMS AND SERVICES WILL CONTINUE AS A PROGRAM OF COMBINED JEWISH PHILANTHROPIES. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS DELEGATED CONTROL OF ITS ACCOUNTING AND BOOKKEEPING RESPONSIBILITIES TO COMBINED JEWISH PHILANTHROPIES OF GREATER BOSTON, INC. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY THROUGH ACCESS TO AN ONLINE PORTAL. IT IS REVIEWED BY THE GOVERNING BODY OR BY A REPRESENTATIVE APPOINTED BY THE GOVERNING BODY AND THEN APPROVED FOR RELEASE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS A STATEMENT AFFIRMING THAT HE OR SHE HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE MEETS TO DISCUSS THE CEO/EXECUTIVE DIRECTOR/OTHER OFFICERS COMPENSATION. THEY DETERMINE A SALARY BASED UPON OTHER ORGANIZATIONS THEIR SIZE, AND ALSO BASED ON THE EXPERIENCE OF THE PERSON BEING HIRED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: MERGER INTO COMBINED JEWISH PHILANTHROPIES -3,462,466. FORM 990, PART XII LINE 2C THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE HIRING OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEARS.