2014-11-10T19:39:51-06:00 2013-12-31 GRANT THORNTON LLP 666 THIRD AVENUE NEW YORK NY 100174057 990 2013-01-01 133754293 The International Institute for the Study of Jewish Communities Inc % ALIYAH KOZIROVSKY-RATSEN INTE 2126876200 711 THIRD AVENUE Suite NEW YORK NY 10017 OPHIR SINGAL DIRECTOR/TREASURER 2126876200 2014-11-10 Laura Kielczewski P00740769 2126876200 2013 2015-11-30 17:44:51Z Alan gill 711 THIRD AVENUE NEW YORK NY 10017 85000 false X N/A X 1999 DE TO RESEARCH THE NEEDS OF JEWISH COMMUNITIES THROUGHOUT THE WORLD. 4 1 1 0 0 347100 85000 0 0 0 0 0 0 347100 85000 237084 0 0 0 94160 94987 0 0 0 0 0 331244 94987 15856 -9987 63493 53551 0 45 63493 53506 TO RESEARCH THE NEEDS OF JEWISH COMMUNITIES THROUGHOUT THE WORLD. false false 0 0 0 TO RESEARCH THE NEEDS OF JEWISH COMMUNITIES THROUGHOUT THE WORLD and to support projects that document and/or improve the condition of these communities. 0 true true false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 1 true false false false false false false false false false false X 4 1 false false false false false false false true false false false true true true true true true false false false NY X ALIYAH KOZIROVSKY-RATSEN 2126876200 711 THIRD AVENUE NEW YORK NY 10017 STEVEN SCHWAGER THRU 1013 PRESIDENT 1.0 40.0 X X 0 1011214 479 EUGENE PHILIPS THRU 1013 TREASURER 1.0 1.0 X X 0 0 0 WILLIAM RECANT THRU 1013 SECRETARY 1.0 40.0 X X 0 183190 36531 RALPH GOLDMAN DIRECTOR 40.0 1.0 X X 77500 0 11558 GIDEON TAYLOR THRU 1013 DIRECTOR 1.0 1.0 X X 0 0 0 NEIL MALMUD THRU 1013 ASSISTANT TREASURER 1.0 40.0 X X 0 169970 3467 Alan Gill DIRECTOR/PRESIDENT 1.0 40.0 X X 0 560688 56933 Ophir Singal DIRECTOR/TREASURER 1.0 40.0 X X 0 328910 43569 Penny Blumenstein DIRECTOR 1.0 1.0 X X 0 0 0 77500 2253972 152537 0 false true false 0 85000 85000 0 0 0 0 0 0 0 0 0 0 0 0 85000 0 0 0 0 0 77500 77500 0 0 0 11558 11558 5929 5929 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 94987 0 94987 0 63493 53551 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 63493 53551 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 45 0 45 X 63493 53506 0 0 0 0 63493 53506 63493 53551 -9987 X false true X true false X 110000 374500 95000 347100 85000 1011600 0 0 110000 374500 95000 347100 85000 1011600 0 1011600 0 0 0 1011600 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO RELATED PARTY 45 45 85000 85000 85000 94987 94987 94987 FIN 48 FOOTNOTE SCHEDULE D, PART X, LINE 2 The income taxes topic 740, "Income Taxes" of FASB Accounting Standards Codification ("Codification") establishes criterion that an individual tax position has to be met for some or all the benefits of that position to be recognized in an entity's financial statements. On initial application, this criterion will be applied to all tax positions for which the statute of limitations remains open. Only tax positions that meet the "more-likely-than-not" recognition threshold at the adoption date will be recognized or continue to be recognized. This standard has had no material impact on the Institute's financial statements. The tax years ended 2010, 2011, 2012 and 2103 are still open to audit. The institute has processes currently in place to ensure the maintenance of its tax-exempt status; To identify and report unrealized income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions. true true false false false false false false false STEVEN SCHWAGER THRU 1013 PRESIDENT 0 41417 0 0 0 969797 0 0 0 479 0 1011693 0 0 WILLIAM RECANT THRU 1013 SECRETARY 0 180607 0 0 2583 0 6574 0 29957 0 219721 0 0 NEIL MALMUD THRU 1013 ASSISTANT TREASURER 0 77589 0 0 92381 0 0 3467 0 173437 0 0 Alan Gill DIRECTOR/PRESIDENT 0 488922 0 0 71766 0 32539 0 24394 0 617621 0 0 Ophir Singal DIRECTOR/TREASURER 0 233964 0 0 94946 0 6761 0 36808 0 372479 0 0 form 990, schedule J, part I, Line 4a Severance payments Steven Schwager and neil malmud received severance payments of $222,083 and $79,635, respectively. These amounts are reflected in Schedule J, Part II, Column B(iii). form 990, schedule j, Part I, line 4b supplemental nonqualified retirement plan The JDC personnel and management committee adopted a "benefit restoration plan" ("BRP") to restore certain pension benefits to specified executive managers whose benefits were reduced due to the limitation contained in the federal omnibus budget reconciliation act of 1993 ("OBRA 93"). The BRP attempts to equalize benefits to these managers as compared to all other JDC employees covered by the JDC employee retirement plan ("Retirement plan"). Under the BRP, the covered employees are entitled to receive a supplemental benefit, paid by JDC, consisting of the difference between the retirement benefit computed pursuant to the BRP and the statutory benefit computed pursuant to the retirement plan. The supplemental benefit is served by JDC in a separate restricted fund, on a current basis, in accordance with computations made by JDC's actuary. Currently, three active executive managers and one retired executive manager participate in the BRP. form 990, schedule J, part I, line 3 This Organization operates with the administrative support of the American Jewish Joint Distribution Committee, Inc ("JDC"). By virtue of this administrative support, the policies of the JDC apply to this Organization. JDC'S PERSONNEL AND MANAGEMENT COMMITTEE MEETS ANNUALLY EACH DECEMBER TO REVIEW AND APPROVE THE SALARIES AND BENEFITS OF EACH EMPLOYEE. THE PERSONNEL AND MANAGEMENT COMMITTEE CONSISTS OF NINE JDC BOARD MEMBERS INCLUDING THE CHAIRPERSON, THE PERSIDENT, AND THE TREASURER AS WELL AS TWO OTHER PAST JDC PRESIDENTS AND FOUR OTHER BOARD MEMBERS APPOINTED BY THE PRESIDENT. INFORMATION IS OBTAINED FROM THE MOST RECENT FEDERAL FORM 990 OF OTHER NON-PROFIT ORGANIZATIONS AND SHARED WITH THE COMMITTEE. ALL MEMBERS OF THE COMMITTEE ARE INDEPENDENT DIRECTORS/TRUSTEES OF JDC. form 990, schedule J, part II, column B(iii) Included in Steven schwager's compensation is $658,382 of Deferred Compensation that was reported on W-2 for taxation purposes of FICA and Medicare taxes per outside counsel. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN independent ACCOUNTING FIRM. THE ORGANIZATION'S OFFICERS AND DIRECTORS ARE GIVEN A DRAFT OF THE COMPLETED FORM 990 FOR THEIR REVIEW AND COMMENTS. ALL COMMENTS ARE REVIEWED AND INCORPORATED INTO THE FINAL FORM 990 PRIOR TO FILING. Conflict of interest policy monitoring & enforcement FORM 990, PART VI, SECTION B, LINE 12C The organization operates with the administrative support of the American Jewish Joint Distribution Committee, Inc ("JDC"). By virtue of this administrative support, the policies of the JDC apply to the organization, including a Whistleblower Policy and the Document Retention and Destruction Policy. To the extent that the officers and directors of the organization are also officers and/or directors of JDC, the Conflict of Interest Policy of JDC applies to those directors and officers and these officers and directors must sign and have signed disclosure forms in 2013. All other directors and officers of the organization are aware of JDC's Conflict of Interest Policy and will be asked to confirm this in writing in Fiscal Year 2014, including disclosure forms as it relates to their role in the organization. process for determining compensation form 990, part VI, section b, line 15 JDC's personnel and Management Committee meets annually each december to review and approve the salaries and benefits of each employee. the personnel and management committee consists of nine JDC board members including the chairperson, the persident, and the treasurer as well as two other past jdc presidents and four other board members appointed by the president. All members of the committee are independent directors/trustees of JDC. DOCUMENTS AVAILABILITY TO THE PUBLIC 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. CENTER FOR JEWISH COMMUNITY DEVELOPMENT 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 134140831 SEE PART VII DE 501(c)(3) 7 NA false THE CENTER FOR ADV OF JEWISH CIVILIZATN 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 134140775 SEE PART VII DE 501(c)(3) 7 NA false THE SCHUSTERMAN - JDC SUPPORT FOUNDATION 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 134006764 SEE PART VII DE 501(c)(3) 11A, I NA false THE THALHEIMER FAMILY-JDC SUPPORT FOUND 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 030391368 SEE PART VII DE 501(c)(3) 11A, I NA false SWERGOLD FMLY FDN FOR CHILDREN IN CRISIS 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 264139621 SEE PART VII DE 501(c)(3) 11A, I NA false JACK BUNCHER CHARITABLE FUND FOR AJJDC 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 204393253 SEE PART VII PA 501(c)(3) 11A, I NA false AMERICAN JEWISH DISTRIBUTION COMMITTee 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 131656634 SEE PART VII NY 501(c)(3) 7 NA false false false true false false false false false false false false false true true false false false false American Jewish Joint Distribution Committee C 85000 cash Part II, Column B, Identification of Related Tax-Exempt Organizations Name of the related orgazations and their Primary Activity (1) Center for Jewish Community Development, Inc. - Promotes the welfare of Jewish Communities Worldwide (2) The Center for Advancement of Jewish Civilization Inc. - Promotes advancement of Jewish civilization. (3) The Schusterman - JDC Support Foundation Inc. - To advance the charitable and educational purposes of the AJJDC. (4) The Thalheimer Family - JDC Support Foundation. - To advance the charitable and educational purposes of the AJJDC. (5) Swergold Family Foundation for children in Crises. - Supports the programs of AJJDC, particularly those for children in crisis. (6) Jack G. Buncher Charitable Fund for the AJJDC. - Supports the JDC mission and programs aiding children in crises (7) The American Jewish Joint Distribution Committee, Inc. - Sponsor programs of relief, rescue, and reconstruction to meet Jewish needs.