2014-02-15T09:17:54-06:00 2013-06-30 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2012-07-01 522136761 ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC ELIJ 4105424850 5750 PARK HEIGHTS AVENUE BALTIMORE MD 212153930 ARTHUR C ABRAMSON 4105424850 2014-02-17 1 JULIA FLANNERY CPA P00928918 4102469300 2012 2015-11-30 17:44:51Z ARTHUR C ABRAMSON 5750 PARK HEIGHTS AVENUE BALTIMORE MD 212153930 280898 0 X WWW.ECYP.ORG X 1999 MD TO 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. 23 23 1 24 0 0 72934 277995 0 0 2144 2885 2000 18 77078 280898 0 0 0 0 68757 53481 0 0 39738 161875 167184 230632 220665 -153554 60233 1650954 1812814 113902 18910 1537052 1793904 X TO 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. 0 0 125045 LEADERSHIP 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. 125045 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X CONNIE STERN 4103699238 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 X NORMAN PARKER JR 2.00 X X 0 0 0 PAUL SAVAL 2.00 X X 0 0 0 DAVID HODNETT 2.00 X X 0 0 0 MARTHA WEIMAN 2.00 X X 0 0 0 CHAYA FRIEDMAN 2.00 X 0 0 0 DEIDRA BISHOP 2.00 X 0 0 0 WANDA DRAPER 2.00 X 0 0 0 STEWART GREENEBAUM 2.00 X 0 0 0 SANDY HITTMAN 2.00 X 0 0 0 C PETER HOFFBERGER 2.00 X 0 0 0 SEAN L JAMES 2.00 X 0 0 0 PATRICIA JESSAMY 2.00 X 0 0 0 ANNA KLEIN 2.00 X 0 0 0 HEIDI KLOTZMAN 2.00 X 0 0 0 STEPHEN KNABLE 2.00 X 0 0 0 BENJAMIN LONG 2.00 X 0 0 0 NICK MOSBY 2.00 X 0 0 0 NAN ROSENTHAL 2.00 X 0 0 0 SUSAN SCHUSTER 2.00 X 0 0 0 CAROLE SIBEL 2.00 X 0 0 0 DANIELLE TORAIN 2.00 X 0 0 0 LINDA WEINBERG 2.00 X 0 0 0 NOLLIE WOOD JR 2.00 X 0 0 0 ELIJAH CUMMINGS 2.00 X 0 0 0 ARTHUR C ABRAMSON 2.00 X 9500 0 519 9500 0 519 0 0 0 1 0 277995 277995 2885 2885 OTHER 900099 18 18 18 280898 0 0 2903 46123 23061 11531 11531 1147 573 287 287 3032 1516 758 758 3179 1589 795 795 2075 2075 18425 18425 40000 20000 20000 2121 1521 600 1526 400 196 930 3617 120 3497 281 236 45 ISRAEL TRIP 98976 97514 172 1290 MISCELLANEOUS 163 36 122 5 220665 125045 55882 39738 175315 214962 20000 32850 23088 20303 1432551 1544699 1650954 1812814 31737 5856 82165 0 13054 113902 18910 X 104501 177255 454317 638415 978234 978234 1537052 1793904 1650954 1812814 60233 196619 0 X 1 X 0 1 0 X 128606 238819 191961 72934 277995 910315 128606 238819 191961 72934 277995 910315 305442 604873 16712 11355 8103 15412 2885 54467 2000 18 2018 966800 0.62560 0.91730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1432551 181079 68931 1544699 1542218 -47006 62661 1432551 1319544 297184 74510 1542218 1210389 169155 60000 1319544 1668148 -330259 127500 1210389 0.63330 0.36670 1 0 0 DUE TO BALTIMORE JEWISH COUNCIL, INC. 13054 13054 X 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. MIDDLE EAST AND NORTH AFRICA - 0 0 PROGRAM SERVICE YOUTH PROGRAM TRIP TO ISRAEL 88870 0 0 0 0 0 0 88870 0 88870 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ARTHUR C ABRAMSON 9500 0 0 0 0 0 365 0 154 0 10019 0 0 0 SUPPLEMENTAL INFORMATION PART III ART 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. FORM 990, PART V, LINE 2A AND PART IX, LINE 7 THE 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 11 THE 990 IS REVIEWED BY THE ECYP DIRECTOR AND EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C A 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 15A ARTHUR 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 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVILABLE UPON REQUEST. FORM 990, PART VII, SECTION A AS 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.