ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC (EIN 52-2136761)
Tax period
2012-07-01 to 2013-06-30
Filed
2014-02-15
IRS object ID
201420489349300617
Schema version
2012v2.1
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)
Timestamp2014-02-15T09:17:54-06:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN420714325EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1MCGLADREY LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1100 INTERNATIONAL DRIVE SUITE 1400AddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21202ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN522136761EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlELIJNameControl
Phone4105424850Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line15750 PARK HEIGHTS AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code212153930ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameARTHUR C ABRAMSONName
TitleEXECUTIVE DIRECTORTitle
Phone4105424850Phone
Date Signed2014-02-17DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJULIA FLANNERY CPAName
PTINP00928918PTIN
Phone4102469300Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonARTHUR C ABRAMSONNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line15750 PARK HEIGHTS AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code212153930ZIPCode
FieldValueIRS element (for citing)
Gross Receipts280898GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.ECYP.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1999YearFormation
State Legal DomicileMDStateLegalDomicile
Activity Or Mission DescriptionTO INVEST IN PROMISING TEENS FROM MARYLAND'S 7TH CONGRESSIONAL DISTRICT AND PREPARE THEM TO SERVE AS OPEN-MINDED LEADERS WITH THE SKILLS, COMMUNITY TIES AND GLOBAL EXPOSURE CRITICAL TO SUCCESS IN A DIVERSE SOCIETY. OUR EFFORTS ARE INFUSED WITH THE SPIRIT OF BRIDGE-BUILDING EXEMPLIFIED BY THE LONGSTANDING PARTNERSHIP OF CONGRESSMAN ELIJAH E. CUMMINGS AND THE BALTIMORE JEWISH COMMUNITY.ActivityOrMissionDescription
Nbr Voting Members Governing Body23NbrVotingMembersGoverningBody
Nbr Independent Voting Members23NbrIndependentVotingMembers
Total Nbr Employees1TotalNbrEmployees
Total Nbr Volunteers24TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year72934ContributionsGrantsPriorYear
Contributions Grants Current Year277995ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year2144InvestmentIncomePriorYear
Investment Income Current Year2885InvestmentIncomeCurrentYear
Other Revenue Prior Year2000OtherRevenuePriorYear
Other Revenue Current Year18OtherRevenueCurrentYear
Total Revenue Prior Year77078TotalRevenuePriorYear
Total Revenue Current Year280898TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year68757SalariesEtcPriorYear
Salaries Etc Current Year53481SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year39738TotalFundrsngExpCurrentYear
Other Expense Prior Year161875OtherExpensePriorYear
Other Expenses Current Year167184OtherExpensesCurrentYear
Total Expenses Prior Year230632TotalExpensesPriorYear
Total Expenses Current Year220665TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-153554RevenuesLessExpensesPriorYear
Revenues Less Expenses CY60233RevenuesLessExpensesCY
Total Assets BOY1650954TotalAssetsBOY
Total Assets EOY1812814TotalAssetsEOY
Total Liabilities BOY113902TotalLiabilitiesBOY
Total Liabilities EOY18910TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY1537052NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY1793904NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTO INVEST IN PROMISING TEENS FROM MARYLAND'S 7TH CONGRESSIONAL DISTRICT AND PREPARE THEM TO SERVE AS OPEN-MINDED LEADERS WITH THE SKILLS, COMMUNITY TIES AND GLOBAL EXPOSURE CRITICAL TO SUCCESS IN A DIVERSE SOCIETY. OUR EFFORTS ARE INFUSED WITH THE SPIRIT OF BRIDGE-BUILDING EXEMPLIFIED BY THE LONGSTANDING PARTNERSHIP OF CONGRESSMAN ELIJAH E. CUMMINGS AND THE BALTIMORE JEWISH COMMUNITY.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense125045Expense
DescriptionLEADERSHIP PROGRAM: EACH YEAR WE SELECT 12 FELLOWS TO PARTICIPATE IN OUR TWO-YEAR PROGRAM. FELLOWS PARTICIPATE IN TWICE-MONTHLY SEMINARS AND WORKSHOPS LED BY LOCAL EXPERTS ON DIVERSITY, LEADERSHIP SKILLS, CONFLICT-RESOLUTION AND POLITICS. THE INTENDED OUTCOME OF THESE WORKSHOPS IS TO INCREASE CULTURAL AWARENESS, REFINE LEADERSHIP SKILLS, PROVIDE EXPOSURE TO INFLUENTIAL COMMUNITY LEADERS AND ENCOURAGE DIALOGUE AROUND IMPORTANT TOPICS. UPON RETURNING FROM ISRAEL, FELLOWS ARE ENGAGED IN SPEAKING TOURS THROUGHOUT MARYLAND'S 7TH CONGRESSIONAL DISTRICT IN ORDER TO INCREASE THEIR ADVOCACY SKILLS. VENUES INCLUDE SYNAGOGUES, CHURCHES, SCHOOLS AND NONPROFIT ORGANIZATIONS. THEY PERFORM COMMUNITY SERVICE FOR ORGANIZATIONS SUCH AS HABITAT FOR HUMANITY, AND BALTIMORE CITY PUBLIC SCHOOLS, ONCE PER MONTH.THREE-WEEK JOURNEY TO ISRAEL: FELLOWS LIVE AT YEMIN ORDE (A YOUTH VILLAGE NEAR HAIFA). THEY TRAVEL ALONGSIDE, LIVE WITH, AND BEFRIEND ISRAELI TEENS FROM THE VILLAGE. THESE TEENS ARE LARGELY REFUGEES, ORPHANS OR NEW IMMIGRANTS OF ETHIOPIAN OR EASTERN EUROPEAN DESCENT. THE STUDENTS VISIT CULTURAL SITES OR ATTEND YOUTH DEVELOPMENT WORKSHOPS. THEY PARTICIPATE IN SUBSTANTIAL TEAMBUILDING ACTIVITIES. THIS JOURNEY OCCURS EVERY YEAR.SUCCESS:WE EXPECT ALL OF OUR GRADUATES TO PURSUE HIGHER EDUCATION AND ADDITIONAL LEADERSHIP OPPORTUNITIES. ALL 12 GRADUATES FROM THE ECYP CLASS OF 2013 MATRICULATED TO A FOUR-YEAR COLLEGE OR UNIVERSITY. ADDITIONALLY, ALL OF THEM REPORTED BEING "HIGHLY LIKELY" TO CONTINUE TO VOLUNTEER IN THE FUTURE, AND INDICATED A DESIRE TO STUDY ABROAD IN COLLEGE.Description
Total Program Service Expense125045TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments1TermOrPermanentEndowments
Report Land Bldg Equip0ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities1ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Info In Schedule O Part VXInfoInScheduleOPartV
Number Forms Transmitted With10961NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees1NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members23NbrVotingGoverningBodyMembers
Number Independent Voting Members23NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMDStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonCONNIE STERNNamePerson
Telephone Number4103699238TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1101 WEST MOUNT ROYAL AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21201ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIXInfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (25 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
NORMAN PARKER JR
CHAIR2.00XX000
PAUL SAVAL
VICE CHAIR2.00XX000
DAVID HODNETT
TREASURER2.00XX000
MARTHA WEIMAN
SECRETARY2.00XX000
CHAYA FRIEDMAN
IMMEDIATE PAST CHAIR2.00X000
DEIDRA BISHOP
MEMBER2.00X000
WANDA DRAPER
MEMBER2.00X000
STEWART GREENEBAUM
MEMBER2.00X000
SANDY HITTMAN
MEMBER2.00X000
C PETER HOFFBERGER
MEMBER2.00X000
SEAN L JAMES
MEMBER2.00X000
PATRICIA JESSAMY
MEMBER2.00X000
ANNA KLEIN
MEMBER2.00X000
HEIDI KLOTZMAN
MEMBER2.00X000
STEPHEN KNABLE
MEMBER2.00X000
BENJAMIN LONG
MEMBER2.00X000
NICK MOSBY
MEMBER2.00X000
NAN ROSENTHAL
MEMBER2.00X000
SUSAN SCHUSTER
MEMBER2.00X000
CAROLE SIBEL
MEMBER2.00X000
DANIELLE TORAIN
MEMBER2.00X000
LINDA WEINBERG
MEMBER2.00X000
NOLLIE WOOD JR
MEMBER2.00X000
ELIJAH CUMMINGS
HONORARY CHAIR2.00X000
ARTHUR C ABRAMSON
EXECUTIVE DIRECTOR2.00X95000519
FieldValueIRS element (for citing)
Total Reportable Comp From Org9500TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation519TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources1CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
All Other Contributions277995AllOtherContributions
Total Contributions277995TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column2885TotalRevenueColumn
Exclusion$2,885ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionOTHERDescription
Business Code900099BusinessCode
Total Revenue Column18TotalRevenueColumn
Exclusion$18ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue18TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column280898TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$2,903ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total46123Total
Program Services23061ProgramServices
Management And General11531ManagementAndGeneral
Fundraising11531Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total1147Total
Program Services573ProgramServices
Management And General287ManagementAndGeneral
Fundraising287Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total3032Total
Program Services1516ProgramServices
Management And General758ManagementAndGeneral
Fundraising758Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total3179Total
Program Services1589ProgramServices
Management And General795ManagementAndGeneral
Fundraising795Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total2075Total
Management And General2075ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total18425Total
Management And General18425ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total40000Total
Management And General20000ManagementAndGeneral
Fundraising20000Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total2121Total
Management And General1521ManagementAndGeneral
Fundraising600Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1526Total
Program Services400ProgramServices
Management And General196ManagementAndGeneral
Fundraising930Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total3617Total
Program Services120ProgramServices
Fundraising3497Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total281Total
Program Services236ProgramServices
Fundraising45Fundraising

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
ISRAEL TRIP98976975141721290
MISCELLANEOUS163361225

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total220665Total
Program Services125045ProgramServices
Management And General55882ManagementAndGeneral
Fundraising39738Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY175315BOY
EOY214962EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY20000BOY
EOY32850EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY23088BOY
EOY20303EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY1432551BOY
EOY1544699EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY1650954BOY
EOY1812814EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY31737BOY
EOY5856EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY82165BOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY0BOY
EOY13054EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY113902BOY
EOY18910EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY104501BOY
EOY177255EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY454317BOY
EOY638415EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY978234BOY
EOY978234EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY1537052BOY
EOY1793904EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY1650954BOY
EOY1812814EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses60233ReconcilationRevenueExpenses
Reconciliation Unrealized Invest196619ReconciliationUnrealizedInvest
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review1AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
FS Audited0FSAudited
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years128606CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years238819CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years191961CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year72934CurrentTaxYearMinus1Year
Current Tax Year277995CurrentTaxYear
Total910315Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years128606CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years238819CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years191961CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year72934CurrentTaxYearMinus1Year
Current Tax Year277995CurrentTaxYear
Total910315Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total305442AmountsSubstContributorsTotal
Public Support Total170604873PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years16712CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years11355CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years8103CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year15412CurrentTaxYearMinus1Year
Current Tax Year2885CurrentTaxYear
Total54467Total

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year2000CurrentTaxYearMinus1Year
Current Tax Year18CurrentTaxYear
Total2018Total
FieldValueIRS element (for citing)
Total Support966800TotalSupport
Public Support Pertcentage1700.62560PublicSupportPertcentage170
Public Support Pertcent Prior Year0.91730PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance1432551BeginningOfYearBalance
Investment Earnings Or Losses181079InvestmentEarningsOrLosses
Other Expenditures68931OtherExpenditures
End Of Year Balance1544699EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance1542218BeginningOfYearBalance
Investment Earnings Or Losses-47006InvestmentEarningsOrLosses
Other Expenditures62661OtherExpenditures
End Of Year Balance1432551EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance1319544BeginningOfYearBalance
Investment Earnings Or Losses297184InvestmentEarningsOrLosses
Other Expenditures74510OtherExpenditures
End Of Year Balance1542218EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance1210389BeginningOfYearBalance
Investment Earnings Or Losses169155InvestmentEarningsOrLosses
Other Expenditures60000OtherExpenditures
End Of Year Balance1319544EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

FieldValueIRS element (for citing)
Beginning Of Year Balance1668148BeginningOfYearBalance
Investment Earnings Or Losses-330259InvestmentEarningsOrLosses
Other Expenditures127500OtherExpenditures
End Of Year Balance1210389EndOfYearBalance
FieldValueIRS element (for citing)
Permanent Endowment EOY Balance0.63330PermanentEndowmentEOYBalance
Term Endowment EOY Balance0.36670TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs1EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs0EndowmentsHeldByRelatedOrgs
Total Of Book Value Land Buildings0TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionDUE TO BALTIMORE JEWISH COUNCIL, INC.Description
Amount$13,054Amount
FieldValueIRS element (for citing)
Total Of Amounts13054TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:PART V, LINE 4:5% OF THE PREVIOUS 12 QUARTER AVERAGE IS ALLOWED TO BE DRAWN FOR THE PURPOSE OF OPERATING THE PROGRAM EXPENSES.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X, LINE 2:THE PROGRAM HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS POLICY, THE PROGRAM MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY-THAN-NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT EVALUATED THE PROGRAM'S TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. THE PROGRAM IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR THE YEARS BEFORE 2010.

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable

FieldValueIRS element (for citing)
RegionMIDDLE EAST AND NORTH AFRICA -Region
Number Of Offices0NumberOfOffices
Number Of Employees0NumberOfEmployees
Type Of Activities ConductedPROGRAM SERVICETypeOfActivitiesConducted
Specific Services ProvidedYOUTH PROGRAM TRIP TO ISRAELSpecificServicesProvided
Total Expenditures88870TotalExpenditures
FieldValueIRS element (for citing)
Subtotal Number Of Offices0SubtotalNumberOfOffices
Subtotal Number Of Employees0SubtotalNumberOfEmployees
Cont Number Of Offices0ContNumberOfOffices
Cont Number Of Employees0ContNumberOfEmployees
Total Number Of Offices0TotalNumberOfOffices
Total Number Of Employees0TotalNumberOfEmployees
Subtotal Amount Spent88870SubtotalAmountSpent
Cont Amount Spent0ContAmountSpent
Total Amount Spent88870TotalAmountSpent
Transfer To Foreign Corp0TransferToForeignCorp
Interest In Foreign Trust0InterestInForeignTrust
Own Foreign Corp0OwnForeignCorp
Passive Foreign Invest Co0PassiveForeignInvestCo
Foreign Partnership0ForeignPartnership
Boycott Countries0BoycottCountries

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonARTHUR C ABRAMSONNamePerson
TitleEXECUTIVE DIRECTORTitle
Base Compensation Filing Org9500BaseCompensationFilingOrg
Comp Based On Related Orgs0CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs0BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org365DeferredCompFilingOrg
Deferred Comp Related Orgs0DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org154NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs0NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org10019TotalCompensationFilingOrg
Total Compensation Related Orgs0TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierSUPPLEMENTAL INFORMATIONIdentifier
Return ReferencePART IIIReturnReference
ExplanationART ABRAMSOM, THE EXECUTIVE DIRECTOR IS PAID BY BALTIMORE JEWISH COUNCIL (BJC), AN UNRELATED, AFFILIATED 501(C)(3) ORGANIZATION. BJC PROVIDES ADMINISTRATIVE SERVICES TO ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL (ECYP). THE AMOUNT INCLUDED IN PART VII AND SCHEDULE J FOR ART ABRAMSON REPRESENTS THE AMOUNT PAID TO HIM AS THE EXECUTIVE DIRECTOR OF ECYP. HIS PORTION OF SALARY THAT IS RELATED TO ECYP IS REIMBURSED BY ECYP TO BJC THROUGH THE ADMINISTRATIVE FEE.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReferenceExplanationExplanation
FORM 990, PART V, LINE 2A AND PART IX, LINE 7THE SALARY AND RELATED PAYROLL EXPENSES REPORTED ON THE FORM 990 FOR ECYP ARE ACTUALLY PAID TO THE EMPLOYEES BY THE BJC. THE ECYP REIMBURSES THE BJC (ALSO AN EXEMPT PUBLIC CHARITY) THROUGH A COST SHARING AGREEMENT. ALL FEDERAL EMPLOYMENT RETURNS ARE FILED BY BJC.
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS REVIEWED BY THE ECYP DIRECTOR AND EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 12CA CONFLICT OF INTEREST POLICY & DISCLOSURE STATEMENT SHALL BE FURNISHED ANNUALLY TO EACH TRUSTEE, OFFICER, COMMITTEE MEMBER, AND EMPLOYEE IN A POSITION TO INFLUENCE OR VOTE ON ECYP POLICY OR EXPENDITURES ("KEY INDIVIDUALS"). WITH RESPECT TO ANY PROPOSED CONTRACT OR OTHER TRANSACTION BETWEEN ECYP AND ONE OR MORE KEY INDIVIDUALS, FAMILY MEMBERS, OR RELATED ENTITIES, WHICH IS CONSIDERED BY THE BOARD OF DIRECTORS, THE OFFICERS, OR ANY COMMITTEE OF THE ECYP FOR AUTHORIZATION, APPROVAL OR RATIFICATION, THE FOLLOWING RULES SHALL APPLY: 1. FULL DISCLOSURE, IN WRITING, OF THE RELATIONSHIP OR INTEREST SHALL BE MADE BY THE KEY INDIVIDUAL TO THE CHAIRMAN OF THE BOARD AND TO THE CHAIRMAN OF ANY COMMITTEE ACTING ON THE CONTRACT OR TRANSACTION, PRIOR TO DISCUSSION OR ACTION ON SUCH CONTRACT TRANSACTION. STAFF MEMBERS SHALL DISCLOSE, IN WRITING, ANY POSSIBLE CONFLICT OF INTEREST FOR THEMSELVES OR THEIR IMMEDIATE FAMILIES TO THEIR SUPERVISOR; 2. THE CONTRACT OR TRANSACTION SHALL BE CONSIDERED PROPERLY AUTHORIZED, APPROVED OR RATIFIED ONLY IF THERE IS A FAVORABLE VOTE OF A MAJORITY OF ECYP TRUSTEES, OFFICERS OR COMMITTEE MEMBERS (WHICHEVER GROUP IS ACTING ON THE CONTRACT OR TRANSACTION) PRESENT AND VOTING AT SUCH MEETING. THE PERSON HAVING A CONFLICT SHALL VACATE THE ROOM IN WHICH THE MATTER IS BEING VOTED UPON AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER, OTHER THAN TO BE AVAILABLE TO PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS; 3. THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM FOR THE PURPOSE OF VOTING UPON THE CONTRACT OR TRANSACTION AT ANY MEETING; AND 4. THE MINUTES OF THE MEETING SHALL REFLECT THE CONFLICT DISCLOSURE WAS MADE, THE VOTE TAKEN AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION OF THE KEY INDIVIDUAL.
FORM 990, PART VI, SECTION B, LINE 15AARTHUR C. ABRAMSON IS THE EXECUTIVE DIRECTOR OF THE BALTIMORE JEWISH COUNCIL (BJC), AN UNRELATED, AFFILIATED ORGANIZATION AND THE EXECUTIVE DIRECTOR OF ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL (ECYP). HE IS ULTIMATELY RESPONSIBLE FOR ECYP BUT IS NOT COMPENSATED BY ECYP. HE IS COMPENSATED BY BJC. HIS COMPENSATION IS DETERMINED BY A REVIEW AND APPROVAL BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE. ECYP AND BJC ARE BOTH CONSTITUENT AGENCIES OF THE ASSOCIATED. DR. ABRAMSON DECIDES THE SALARY OF THE DIRECTOR OF PROGRAMMING FOR ECYP. THE DIRECTOR OF ECYP IS PAID BY BJC AND ECYP REIMBURSES BJC FOR THE COST OF SALARY AND BENEFITS FOR THE DIRECTOR OF ECYP.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVILABLE UPON REQUEST.
FORM 990, PART VII, SECTION AAS HONORARY BOARD CHAIR, ELIJAH CUMMINGS GUIDES AND ADVISES THE BOARD, BUT DOES NOT VOTE, ON OFFICIAL MATTERS CONCERNING THE OVERSIGHT, GOVERNANCE AND MANAGEMENT OF ECYP. MR. CUMMINGS ENGAGES WITH ECYP AS A PRIVATE CITIZEN, NOT AS A LEGISLATOR. HE DEFERS ALL DECISION-MAKING REGARDING THE PROGRAM TO BJC STAFF AND BOARD LEADERSHIP.

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