2014-11-17T14:48:48-06:00 2013-12-31 351476702 BRADY WARE & SCHOENFELD INC ONE SOUTH MAIN STREET SUITE 600 DAYTON OH 454022088 990 2013-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER EXECUTIVE VICE PRESIDENT 9376101555 2014-11-14 1 TODD R ROBERTS P00197560 9372235247 2014-11-14 2013 2015-11-30 17:44:51Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 50573982 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 70 120 86616 -44528 3698201 5538221 1085493 890945 799051 2022068 269945 306678 5852690 8757912 1746990 1840683 0 0 2183394 2163474 0 0 186239 1294374 962112 5224758 4966269 627932 3791643 35655267 42188378 1889569 1896831 33765698 40291547 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 1231545 785043 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 70 MEMBERSHIP UNITS IN 2013, SERVED 100 CHILDREN IN CHILDCARE. 676600 10968 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 120552 86616 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 3,465 COPIES MONTHLY 441408 8318 SENIOR SERVICES - SENIOR OUTREACH, LUNCH SITE PROGRAM, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 62478 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING FOOD PANTRY, FINANCIAL AID, AND STUDENT LOANS. 1840683 1840683 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 148746 OTHER - PROGRAM SERVICES RELATED TO THE COVENANT HOUSE. 2493315 1840683 8318 4522012 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 14 0 1 70 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 PRESIDENT 1.00 X X 0 0 0 JUDY ABROMOWITZ VP PROGRAMS/SERVICES 1.00 X X 0 0 0 MELINDA DONER VP RESOURCE DEVELOPMENT 1.00 X X 0 0 0 DAVID PIERCE VP ADMIN / TREASURER 1.00 X X 0 0 0 MARY RITA WEISSMAN SECRETARY 1.00 X X 0 0 0 DEBBY GOLDENBERG IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 DR MICHAEL ALBERT 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 BOARD MEMBER 1.00 X 0 0 0 JOEL FRYDMAN BOARD MEMBER 1.00 X 0 0 0 ROBERT HEUMAN BOARD MEMBER 1.00 X 0 0 0 DR BRADLEY JACOBS BOARD MEMBER 1.00 X 0 0 0 DR MARTHA JACOBS BOARD MEMBER 1.00 X 0 0 0 LOUIS 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 THOMAS SALDOFF 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 DR ANNE SHERBET BOARD MEMBER 1.00 X 0 0 0 MELISSA SWEENY 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 LARRY SKOLNICK EXECUTIVE VICE PRESIDENT 40.00 X 12450 0 374 CATHY GARDNER EXECUTIVE VICE PRESIDENT 40.00 X 132447 0 7098 JILL STEELE CHIEF FINANCIAL OFFICER 40.00 X 38464 0 5794 JOHN DALES CHIEF FINANCIAL OFFICER 40.00 X 46518 0 2317 229879 0 15583 1 0 0 1 0 20033 17239 58773 5442176 3248497 5538221 DAYTON JEWISH COMM CTR 624410 785043 785043 ADVERTISING 511110 86616 86616 PROGRAM FEES 624100 10968 10968 SENIOR SERVICES 624100 8318 8318 890945 288953 288953 369996 85401 284595 284595 284595 43457784 6000 41725409 5260 1732375 740 1733115 1733115 SHARED EXPENSES, REIMBURSEMENTS, 624100 22083 22083 22083 8757912 1111007 86616 2022068 1822635 1822635 18048 18048 245464 61366 123150 60948 1401158 1324050 11646 65462 52251 41098 6183 4970 344406 302306 7408 34692 120195 101832 9717 8646 5923 5923 42001 20962 21039 17378 17378 122064 88972 23275 9817 68499 41548 26636 315 52803 52647 36 120 28578 19535 7784 1259 178919 178919 102990 82307 20683 PROGRAM SUPPLIES 122723 122723 DIETARY 84759 84759 EQUIPMENT RENTAL AND MA 77843 77843 MISCELLANEOUS 57632 57161 461 10 4966269 4522012 258018 186239 121020 354705 2505522 4745603 112542 296550 35883 54222 73450 73450 98345 90155 265546 261285 14156933 7096623 7297006 7060310 25070399 29176544 75554 75554 35655267 42188378 323389 341582 337085 314309 15080 666259 832696 562836 393164 1889569 1896831 X 22856929 27551440 10908769 12740107 33765698 40291547 35655267 42188378 3791643 2734206 0 X X 0 1 X 1 0 X 3453098 2951091 3155665 3698201 5538221 18796276 3453098 2951091 3155665 3698201 5538221 18796276 3276147 15520129 147154 251512 285681 374647 288953 1347947 117869 86584 71997 36280 22083 334813 20479036 15318185 0.75790 0.84530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 53 106 3400374 385579 1411120 992290 18450382 14804222 1 1 0 1 X 13048481 385579 2466194 992290 103742 14804222 12555269 344532 1115158 867393 99085 13048481 13276236 283413 379773 1285526 98627 12555269 12772496 206654 1892887 1495189 100612 13276236 10741101 890226 2467477 1237421 88887 12772496 0 0 236382 1627051 1863433 3119120 5727790 4725874 4121036 1827795 439357 1573432 693720 668593 510845 797317 382121 7060310 LONG-TERM DEFINED BENEFIT OBLIGATION 393164 393164 X 11747236 2734206 255118 2989324 8757912 0 8757912 5221387 255118 255118 4966269 0 4966269 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, 2013 AND 2012, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2010, 2011, AND 2012 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 MANAGEMENT FEE, ELIMINATED ON FORM 990 PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL ACTIVITY PRESENTED NET ON FORM 990 MANAGEMENT FEE, ELIMINATED ON FORM 990 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 306692 SUPPORT ALLOCATION UNIVERSITY GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS AVAIL ON REQUEST 335606 SUPPORT ALLOCATION HUMAN SERVICE GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS 79280 SUPPORT ALLOCATION ART GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS AVAIL ON REQUEST 30350 SUPPORT ALLOCATION HEALTH GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS AVAIL ON REQUEST 41784 SUPPORT ALLOCATION JEWISH RELATED GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS ON REQUEST 896162 SUPPORT ALLOCATION OTHER GRANTS INFO LIMITED DUE TO EFILE RESTRICTIONS AVAIL ON REQUEST 35791 SUPPORT ALLOCATION CAMP SCHOLARSHIPS INFO LIMITED DUE TO EFILE RESTRICTIONS 10000 SUPPORT ALLOCATION MEDICAL BILLS 2 284 0 FMV LIVING EXPENSES (RENT AND UTILITIES) 19 4389 0 FMV CONSUMABLES (FOOD AND CLOTHING) 900 7087 6288 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 LARRY SKOLNICK EXECUTIVE VICE PRESIDENT 12450 0 0 0 0 0 374 0 0 0 12824 0 0 0 CATHY GARDNER EXECUTIVE VICE PRESIDENT 132447 0 0 0 0 0 0 0 7098 0 139545 0 0 0 PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 10 3248497 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 2013 BY THIRD PARTIES. FORM 990, PART VI, SECTION A, LINE 2 GARY YOURA HAS A "FAMILY" RELATIONSHIP WITH MARY YOURA DAVID PIERCE HAS A "FAMILY" RELATIONSHIP WITH LISA PIERCE MELINDA DONER HAS A "FAMILY" RELATIONSHIP WITH JOEL FRYDMAN BRADLEY JACOBS HAS A "FAMILY" RELATIONSHIP WITH MARTHA JACOBS 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 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