2014-08-14T09:43:28-05:00 2013-12-31 CROWE HORWATH LLP 3815 RIVER CROSSING PARKWAY SUITE 300 INDIANAPOLIS IN 462400977 990 2013-01-01 350888017 JEWISH FEDERATION OF GREATER INDIANAPOLIS INC JEWI 3177265450 6705 Hoover Road Indianapolis IN 46260 DEBRA BARTON GRANT EXEC. VICE PRESIDENT 2014-08-11 true Rachel Spurlock P00520729 3175698989 2013 2015-11-30 17:44:51Z ERICA ECK CROWELL 6705 Hoover Road Indianapolis IN 46260 13278289 false X WWW.JFGI.ORG X 1904 IN THE JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC. IS THE CENTRAL PHILANTHROPIC, PLANNING AND COMMUNITY RELATIONS ORGANIZATION OF THE JEWISH COMMUNITY IN INDIANAPOLIS, INDIANA. 112 112 32 500 11634 -824 15819601 5423984 2255312 2225975 2858496 3142833 21620 27132 20955029 10819924 6662450 6148438 0 0 1280001 1257255 1422 0 909916 3830940 3473214 11774813 10878907 9180216 -58983 87640537 95563512 14604329 16630325 73036208 78933187 X THE JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC. (JFGI) IS THE CENTRAL PHILANTHROPIC, PLANNING AND COMMUNITY RELATIONS ORGANIZATION OF THE JEWISH COMMUNITY IN INDIANAPOLIS, INDIANA. (CONTINUED IN SCHEDULE O) false false 8558710 6148438 485516 ANNUAL GRANT PROGRAM - THE JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC. RAISES DONATIONS THROUGH AN ANNUAL CAMPAIGN AND ENDOWMENT CONTRIBUTIONS. THOSE FUNDS ARE GRANTED TO U.S. BASED JEWISH AGENCIES THAT PROVIDE SERVICES AND PROGRAMS TO BOTH THE JEWISH & GENERAL COMMUNITY OF INDIANAPOLIS, IN, AS WELL AS TO PROVIDE SUPPORT FOR JEWS IN NEED OVERSEAS. 357601 68082 ALBERT & SARA RUEBEN SENIOR & COMMUNITY RESOURCE CENTER (ASRSCRC) - THE ASRSCRC IS DEDICATED TO A COORDINATED APPROACH TO SERVICES THAT ENHANCE THE HEALTH, WELL-BEING AND DIGNITY OF OLDER ADULTS, THEIR FAMILIES AND OTHERS IN NEED WITHIN THE JEWISH COMMUNITY. 305069 55373 INDIANAPOLIS NATURALLY OCCURING RETIREMENT COMMUNITY (NORC) - THE MISSION OF NORC ELDER-FRIENDLY COMMUNITIES IS TO PROVIDE THE OPPORTUNITY FOR ADULTS TO AGE IN A PLACE WITH DIGNITY AND SECURITY WITHIN THEIR OWN COMMUNITY. THIS IS ACCOMPLISHED BY: PARTNERING WITH NEIGHBORHOOD RESIDENTS AND AREA ORGANIZATIONS; CREATING AN INTERGENERATIONAL AND SUPPORTIVE COMMUNITY; AND PROVIDING NON-DENOMINATIONAL SOCIAL OPPORTUNITIES, SERVICES, AND RESOURCES THAT PROMOTE HEALTH, INTERDEPENDENCE, AND WELL-BEING. 2013 WILL BE THE FINAL YEAR OF THIS PROGRAM IN ITS CURRENT FORM. 9221380 true true false false true false false false true true true false false true true true false false false true true true false false false false true true false true false false false false false false false false false false true false false false false false false false false false true 13 0 true 32 true true true false false false false false false false false false false false false X 112 112 true false false false false false false true true false false true true true true true true true false false IN X X ERICA ECK CROWELL 3177265450 6705 Hoover Road Indianapolis IN 46260 BENTON MARKS CO CAMPAIGN CHAIR / BOARD MEMBER 1.00 X X 0 0 0 BETH KLAPPER VICE PRESIDENT 1.00 X X 0 0 0 CHARLES COHEN CO CAMPAIGN CHAIR 1.00 X X 0 0 0 DANIEL CANTOR VICE PRESIDENT 1.00 X X 0 0 0 DAVID VONNEGUT-GABOVITCH IMMED. PAST PRES. 1.00 X X 0 0 0 GIGI FELSHER CO CAMPAIGN CHAIR 1.00 X X 0 0 0 GREG MAURER VICE PRESIDENT 1.00 X X 0 0 0 LES BRAIL BOARD MEMBER / CAMPAIGN CO CHAIR 1.00 X X 0 0 0 MICHAEL RUBIN SECRETARY 1.00 X X 0 0 0 MICHELLE KORIN CO CAMPAIGN CHAIR 1.00 X X 0 0 0 MURRAY FIRESTONE BOARD MEMBER / TREASURER 1.00 X X 0 0 0 OFFER KORIN TREASURER /CO-CAMPAIGN CHAIR 1.00 X X 0 0 0 PAUL KRAFT PRESIDENT 1.00 X X 0 0 0 RICHARD LEVENTHAL CO CAMPAIGN CHAIR 1.00 X X 0 0 0 ZEFF WEISS CO-CAMPAIGN CHAIR 1.00 X X 0 0 0 ALAN ATLAS BOARD MEMBER 1.00 X 0 0 0 ALAN NELSON BOARD MEMBER 1.00 X 0 0 0 ALICE BERKOWITZ BOARD MEMBER 1.00 X 0 0 0 AMY KLOOSTER BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 ANDREW KLEIMAN BOARD MEMBER 1.00 X 0 0 0 ANGELA GRABOVSKY BOARD MEMBER 1.00 X 0 0 0 ANNA RUTH HASTEN BOARD MEMBER 1.00 X 0 0 0 BARBARA BAILIE BOARD MEMBER 1.00 X 0 0 0 BARBARA LEVENTHAL BOARD MEMBER 1.00 X 0 0 0 BARBARA LEVY BOARD MEMBER 1.00 X 0 0 0 BARRIE FISCH BOARD MEMBER 1.00 X 0 0 0 BONNIE PRYSTOWSKY BOARD MEMBER 1.00 X 0 0 0 BRAD COHEN BOARD MEMBER 1.00 X 0 0 0 BRADLEY BELL BOARD MEMBER 1.00 X 0 0 0 BRADLEY GERSHMAN BOARD MEMBER 1.00 X 0 0 0 BRUCE FRANK BOARD MEMBER 1.00 X 0 0 0 BRUCE JACOBSON BOARD MEMBER 1.00 X 0 0 0 CARLY TUROW BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 CARYL SHIDELER BOARD MEMBER 1.00 X 0 0 0 CLAUDETTE EINHORN BOARD MEMBER 1.00 X 0 0 0 DAVID KLEIMAN BOARD MEMBER 1.00 X 0 0 0 DAVID ORENTLICHER BOARD MEMBER 1.00 X 0 0 0 DAVID WARSHAUER BOARD MEMBER 1.00 X 0 0 0 DAVID WIENER BOARD MEMBER 1.00 X 0 0 0 DEBBIE LUFFER-ATLAS BOARD MEMBER 1.00 X 0 0 0 DEBBIE ORNSTEIN BOARD MEMBER 1.00 X 0 0 0 DON FISHER BOARD MEMBER 1.00 X 0 0 0 EDWARD GABOVITCH BOARD MEMBER 1.00 X 0 0 0 ELOISE PAUL BOARD MEMBER 1.00 X 0 0 0 EMILY GURWITZ BOARD MEMBER 1.00 X 0 0 0 ERNEST LORCH BOARD MEMBER 1.00 X 0 0 0 ESTELLE NELSON BOARD MEMBER 1.00 X 0 0 0 EVELYN HARRIS BOARD MEMBER 1.00 X 0 0 0 GERALD KRAFT BOARD MEMBER 1.00 X 0 0 0 GERALD PAUL BOARD MEMBER 1.00 X 0 0 0 GREG SCHAHET BOARD MEMBER 1.00 X 0 0 0 HART HASTEN BOARD MEMBER 1.00 X 0 0 0 HERBERT SIMON BOARD MEMBER 1.00 X 0 0 0 IRWIN KATZ BOARD MEMBER 1.00 X 0 0 0 IRWIN LEVIN BOARD MEMBER 1.00 X 0 0 0 JAMES SCHWARZ BOARD MEMBER 1.00 X 0 0 0 JAMIE GRAY BOARD MEMBER 1.00 X 0 0 0 JANE ROTHBAUM BOARD MEMBER 1.00 X 0 0 0 JANIE MAURER BOARD MEMBER 1.00 X 0 0 0 JEFF MELTZER BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 JEFFREY ADAMS BOARD MEMBER 1.00 X 0 0 0 JEFFREY SMULYAN BOARD MEMBER 1.00 X 0 0 0 JENNIFER VIGRAN BOARD MEMBER 1.00 X 0 0 0 JERRY LITWACK BOARD MEMBER 1.00 X 0 0 0 JOE OFENGENDER BOARD MEMBER 1.00 X 0 0 0 JOHN ABRAMS BOARD MEMBER 1.00 X 0 0 0 JOSE SURIEL BOARD MEMBER 1.00 X 0 0 0 KAREN ROTHBAUM BOARD MEMBER 1.00 X 0 0 0 KARL SMITH BOARD MEMBER 1.00 X 0 0 0 LARRY REUBEN BOARD MEMBER 1.00 X 0 0 0 LARRY TUROW BOARD MEMBER 1.00 X 0 0 0 LAUREL BROWN BOARD MEMBER 1.00 X 0 0 0 LEN BIRNBAUM BOARD MEMBER 1.00 X 0 0 0 LEO GRABOVISKY BOARD MEMBER 1.00 X 0 0 0 LEON MORDOH BOARD MEMBER 1.00 X 0 0 0 LESLIE FIVEL BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 LIVIA RUSSELL BOARD MEMBER 1.00 X 0 0 0 MARC JAFFE BOARD MEMBER 1.00 X 0 0 0 MARK ROGER BOARD MEMBER 1.00 X 0 0 0 MARK SNIDERMAN BOARD MEMBER 1.00 X 0 0 0 MARLO KATZ BOARD MEMBER 1.00 X 0 0 0 MARTIN KROOT BOARD MEMBER 1.00 X 0 0 0 MARY E SMITH BOARD MEMBER 1.00 X 0 0 0 MATT BURNETT BOARD MEMBER 1.00 X 0 0 0 MATTHEW TOBE BOARD MEMBER 1.00 X 0 0 0 MEGAN MAURER BOARD MEMBER 1.00 X 0 0 0 MICHAEL WALLACK BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 MICKEY MAURER BOARD MEMBER 1.00 X 0 0 0 MINDY SHAPIRO BOARD MEMBER 1.00 X 0 0 0 MONICA ROSENFELD BOARD MEMBER 1.00 X 0 0 0 MYRON WEINBERGER BOARD MEMBER 1.00 X 0 0 0 PAULA GOLDBERG BOARD MEMBER 1.00 X 0 0 0 RABBI ABRAHAM GROSSBAUM BOARD MEMBER 1.00 X 0 0 0 RABBI YISRAEL GETTINGER BOARD MEMBER 1.00 X 0 0 0 RICHARD BENTLEY BOARD MEMBER 1.00 X 0 0 0 RICHARD SHEVITZ BOARD MEMBER 1.00 X 0 0 0 RICHARD WEISS BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 ROBERT GARELICK BOARD MEMBER 1.00 X 0 0 0 ROBERT SCHLOSS BOARD MEMBER 1.00 X 0 0 0 ROSALIE GUSSOW BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 RUTH FEINBERG BOARD MEMBER 1.00 X 0 0 0 SANDRA ZECKEL BOARD MEMBER 1.00 X 0 0 0 SANDY NACHLIS BOARD MEMBER 1.00 X 0 0 0 SHELBY ANDERSON BOARD MEMBER 1.00 X 0 0 0 SHELDON HIRST BOARD MEMBER 1.00 X 0 0 0 SHEREEN FARBER BOARD MEMBER 1.00 X 0 0 0 SIDNEY LAIKIN BOARD MEMBER 1.00 X 0 0 0 SIDNEY SAKOWITZ BOARD MEMBER 1.00 X 0 0 0 STACY SEGAL BOARD MEMBER 1.00 X 0 0 0 STANLEY TALESNICK BOARD MEMBER 1.00 X 0 0 0 STEPHANIE KLEINER BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 STEPHEN KLAPPER BOARD MEMBER 1.00 X 0 0 0 SUSAN CAHN BOARD MEMBER 1.00 X 0 0 0 SUSAN MITCHELL BOARD MEMBER 1.00 X 0 0 0 TODD MAURER BOARD MEMBER 1.00 X 0 0 0 TOM FEIGENBAUM BOARD MEMBER 1.00 X 0 0 0 TOM GRANDE BOARD MEMBER 1.00 X 0 0 0 WALTER E WOLF JR BOARD MEMBER 1.00 X 0 0 0 WENDALON LARMAN BOARD MEMBER 1.00 X 0 0 0 WENDY KELLER BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 WILLIAM CLAYMON BOARD MEMBER (END JUNE 2013) 1.00 X 0 0 0 ZAC HODES BOARD MEMBER 1.00 X 0 0 0 DEBRA BARTON GRANT EXEC. VICE PRESIDENT (HIRED SEPT 2013) 35.00 X 45886 0 5000 ERICA ECK CROWELL CFO 35.00 X 90653 0 13754 MICHAEL PAPO EXECUTIVE DIRECTOR (RETIRED JUNE 2013) 35.00 X 100663 0 10054 237202 0 28808 1 false false false 0 2400 16200 5405384 1214412 5423984 RENTAL TO AFFILIATES 532000 1617004 1617004 REIMBURSEMENT FROM AFFILIATES 900099 482419 482419 ASRSCRC PROGRAM 624200 68082 68082 NORC PROGRAM 623990 55373 55373 OTHER PROGRAMS 900099 3097 3097 0 0 0 0 2225975 1466348 11634 1454714 0 0 21741 21741 0 21741 21741 4134850 2458365 1676485 0 1676485 1676485 0 0 0 INSURANCE PROCEEDS 900099 5391 5391 0 0 0 0 0 0 5391 10819924 608971 11634 4775335 5021328 5021328 66666 66666 1060444 1060444 0 215124 0 47930 167194 0 806649 368753 31295 406601 56644 23501 2864 30279 106682 36118 23641 46923 72156 26099 5294 40763 0 0 34450 400 34050 0 0 268250 268250 0 0 0 0 65394 1953 27412 36029 118714 25762 80502 12450 283453 85036 141726 56691 0 29559 8384 21175 17582 4661 12921 0 53079 1076 12006 39997 113479 113479 0 1851887 1800381 18328 33178 18616 5596 13020 CAMPUS SECURITY SERVICE 207203 180267 10360 16576 CAMPUS MAINTENANCE OPERATIONS 94299 82040 4715 7544 DUES AND FILING FEES 3812 660 382 2770 313437 313437 0 0 10878907 9221380 747611 909916 0 15283870 7777726 1771990 2160925 321857 401503 0 0 0 0 196734 155741 20459 3095 47322148 37516989 11653592 9805159 37963452 47220862 19846002 27610641 0 0 582581 427860 87640537 95563512 227166 152404 2227158 2051709 0 0 12150005 14426212 14604329 16630325 X 52654286 58733882 13303509 13018392 7078413 7180913 73036208 78933187 87640537 95563512 X -58983 6075962 -120000 X false true X true false X 6574090 5184746 5482522 15819601 5423984 38484943 0 0 6574090 5184746 5482522 15819601 5423984 38484943 11159820 27325123 1440575 3059915 3380550 2954826 3093459 13929325 0 0 0 0 0 0 0 0 0 0 5391 5391 52419659 3408715 0.52120 0.54050 X Schedule A, Part II, Line 10, Other Income DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 0, COLUMN B - 0, COLUMN C - 0, COLUMN D - 0, COLUMN E - 5391, COLUMN F - 5391; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 109 0 1742755 0 2046112 0 45733958 0 true true 35013430 1518327 3135249 1480320 38186686 24166996 11443824 1589216 2186606 35013430 25716874 369156 -362174 1556860 24166996 24360458 890206 1822969 1356759 25716874 22208499 437654 2809402 1095097 0 0 24360458 0.47100 0.18800 0.34100 false false 1305059 1305059 39900469 31550174 8350295 0 6116620 5966815 149805 0 9805159 0 0 ISRAEL BONDS 1970377 F PURCHASE MONEY MORTGAGES 1644283 F ALTERNATIVE INVESTMENTS 23995981 F 27610641 0 SKIP LIABILITY 189308 INVESTMENTS HELD IN TRUST FOR CONSTITUENT AGENCIES 13217944 CHARITABLE GIFT ANNUITIES 1018960 14426212 X 16627636 6075962 0 6075962 10551674 268250 0 268250 10819924 10730657 120000 120000 10610657 268250 0 268250 10878907 Schedule D, Part V, Line 4, Intended uses of endowment funds THE ENDOWMENT FUNDS ARE USED TO PROMOTE THE AGENCIES AND PROGRAMS SUPPORTED BY THE JEWISH FEDERATION OF GREATER INDIANAPOLIS' ANNUAL CAMPAIGN AND TO PROVIDE GRANTS AND ASSISTANCE FOR SPECIFIC PROGRAMS. JEWISH FEDERATION HAS A GENERAL POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5 PERCENT OF ITS UNRESTRICTED ENDOWMENT FUND'S FAIR VALUE AT A SPECIFIC DATE ANNUALLY IN THE PRECEDING FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote THE JEWISH FEDERATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. ADDITIONALLY, THE JEWISH FEDERATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. GUIDANCE ISSUED BY THE FASB REQUIRES THE JEWISH FEDERATION TO RECOGNIZE A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT IS RECORDED. THE JEWISH FEDERATION HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. THE JEWISH FEDERATION IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2010. THE JEWISH FEDERATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE JEWISH FEDERATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE JEWISH FEDERATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2013 AND 2012. Schedule D, Part XII, Line 2d, Other expenses in audited financial statements not in form 990 RESERVE FOR UNCOLLECTIBLE PLEDGES - 120000; true CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 3750000 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING SEE PART V 1060444 0 0 4810444 MIDDLE EAST AND NORTH AFRICA SEE PART V 1035444 CHECK 0 N/A N/A 1 0 ISRAEL EXPERIENCE GRANT MIDDLE EAST AND NORTH AFRICA 22 22000 CHECK 0 N/A N/A SKIP (SEND A KID TO ISRAEL PROGRAM) MIDDLE EAST AND NORTH AFRICA 2 3000 CHECK 0 N/A N/A true false true true true false Schedule F, Part I, Line 2, Procedures for monitoring use of grant funds ORGANIZATIONS THAT ARE RECIPIENTS OF GRANTS ARE REQUIRED TO GO THROUGH AN ANNUAL FORMAL PLANNING AND ALLOCATIONS PROCESS IN WHICH THEY ARE REQUIRED TO SUBMIT THEIR MISSION, EXPLANATION OF THEIR KEY PROGRAMS, A FINANCIAL PERFORMANCE SUMMARY FOR THE PAST YEAR AND A FINANCIAL BUDGET FOR THE NEXT YEAR. A COMMITTEE OF THE JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC. (JFGI) THEN REVIEWS THIS INFORMATION AND AGREES TO RECOMMEND OR NOT RECOMMEND A GRANT FOR THE UPCOMING YEAR. FINAL DECISIONS ARE MADE BY THE BOARD OF DIRECTORS OF JFGI. BECAUSE ALL THE GRANTS ARE AWARDED TO SUPPORT THE GENERAL OPERATING EXPENSES OF THE RECIPIENT ORGANIZATIONS, THERE IS NOT A MONITORING PROCESS FOR THE GRANTED FUNDS AFTER THEY ARE PAID. THE RECIPIENTS CAN USE THE FUNDS FOR ANY USE THEY DEEM APPROPRIATE WITHIN THE CONTEXT OF THE PRESENTED BUDGET OR PROGRAM. THEREFORE IT IS NOT NECESSARY FOR THE JFGI TO MONITOR THE USE OF THOSE FUNDS OTHER THAN FOR THE ANNUAL REVIEW. SCHEDULE F, PART I, LINE 3, GRANTMAKING ACTIVITIES THE GRANTS REPORTED ON SCHEDULE F, PARTS I AND II ARE PAID TO THE JEWISH FEDERATIONS OF NORTH AMERICA (JFNA), WHICH IS A 501(C)(3) DOMESTIC U.S. CHARITY. THESE GRANT FUNDS ARE INTENDED FOR BOTH U.S. AND FOREIGN USE BY JFNA AND ITS BENEFICIARY AGENCIES (UNITED ISRAEL APPEAL (UIA), A SUBSIDIARY OF JFNA, AND THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE (JDC)), WHICH ARE ALSO 501(C)(3) ORGANIZATIONS. EACH OF THESE ORGANIZATIONS FILES A SEPARATE FORM 990 AND DETAILED SCHEDULE F SHOWING THE ULTIMATE USE OF THE GRANT FUNDS. THE GRANTS REPORTED ON SCHEDULE F, PART III ARE PAID TO UNITED STATES CITIZENS FOR TRAVELING AND STUDYING ABROAD. Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL Schedule F, Part II, Line 1, Method used to account for grants on org's financial statements MIDDLE EAST AND NORTH AFRICA: ACCRUAL Schedule F, Part III, Method used to account for grants on organization's financial statements MIDDLE EAST AND NORTH AFRICA: ACCRUAL true JEWISH COMMUNITY CENTER 6701 HOOVER ROAD 6701 HOOVER ROAD INDIANAPOLIS IN 46260 237099138 501(C)(3) 1428928 0 N/A N/A JEWISH COMMUNITY BUREAU OF JEWISH EDUCATION 6711 HOOVER RD 6711 HOOVER RD INDIANAPOLIS IN 46260 237099140 501(C)(3) 703145 0 N/A N/A JEWISH COMMUNITY HOOVERWOOD 7001 HOOVER ROAD 7001 HOOVER ROAD INDIANAPOLIS IN 46260 356041299 501(C)(3) 655200 0 N/A N/A JEWISH COMMUNITY IU FOUNDATION HERRON SCHOOL OF ARTS 1701 N PENNSYLVANIA ST 1701 N PENNSYLVANIA ST INDIANAPOLIS IN 46202 356018940 501(C)(3) 225500 0 N/A N/A JEWISH COMMUNITY INDIANAPOLIS HEBREW CONGREGATION FOUNDATION 6501 N MERIDIAN STREET 6501 N MERIDIAN STREET INDIANAPOLIS IN 46260 310896413 501(C)(3) 207850 0 N/A N/A JEWISH COMMUNITY HASTEN HEBREW ACADEMY OF INDIANAPOLIS 6602 HOOVER ROAD 6602 HOOVER ROAD INDIANAPOLIS IN 46260 351185540 501(C)(3) 207757 0 N/A N/A JEWISH COMMUNITY JEWISH COMMUNITY RELATIONS COUNCIL 1100 W 42ND STREET 1100 W 42ND STREET INDIANAPOLIS IN 46208 237099139 501(C)(3) 200105 0 N/A N/A JEWISH COMMUNITY JEWISH FEDERATION OF CLEVELAND - HILLEL CONSORTIUM 25701 SCIENCE PARK DRIVE 25701 SCIENCE PARK DRIVE OMAHA NE 68154 470384659 501(C)(3) 80670 0 N/A N/A JEWISH COMMUNITY UNITED WAY OF CENTRAL INDIANA 3901 N MERIDIAN 3901 N MERIDIAN INDIANAPOLIS IN 46208 351007590 501(C)(3) 78450 0 N/A N/A JEWISH COMMUNITY HELENE G SIMON HILLEL CENTER 730 EAST 3RD STREET 730 EAST 3RD STREET BLOOMINGTON IN 47401 356018940 501(C)(3) 65551 0 N/A N/A JEWISH COMMUNITY BREBEUF JESUIT PREPERATORY SCHOOL 2801 W 86TH STREET 2801 W 86TH STREET INDIANAPOLIS IN 46268 351062640 501(C)(3) 50500 0 N/A N/A JEWISH COMMUNITY ETZ CHAIM SEPHARDIC CONGREGATION 6939 HOOVER ROAD 6939 HOOVER ROAD INDIANAPOLIS IN 46260 262525610 501(C)(3) 50200 0 N/A N/A JEWISH COMMUNITY INDIANAPOLIS SYMPHONY ORCHESTRA 32 EAST WASHINGTON ST SUITE 600 32 EAST WASHINGTON ST SUITE 600 INDIANAPOLIS IN 46204 351812636 501(C)(3) 45800 0 N/A N/A JEWISH COMMUNITY LUBAVITCH OF INDIANA 1037 GOLF LANE 1037 GOLF LANE INDIANAPOLIS IN 46260 810632549 501(C)(3) 31910 0 N/A N/A JEWISH COMMUNITY CONGREGATION SHAAREY TEFILLA 3083 W 116TH ST 3083 W 116TH ST CARMEL IN 46032 351922530 501(C)(3) 30075 0 N/A N/A JEWISH COMMUNITY ESKENAZI HEALTH FOUNDATION 1001 W 10TH STREET 1001 W 10TH STREET INDIANAPOLIS IN 46202 311132066 501(C)(3) 29800 0 N/A N/A JEWISH COMMUNITY INDIANAPOLIS HEBREW CONGREGATION 6501 N MERIDIAN STREET 6501 N MERIDIAN STREET INDIANAPOLIS IN 46260 350871004 501(C)(3) 29766 0 N/A N/A JEWISH COMMUNITY JEWISH FEDERATION OF OMAHA 333 S 132ND STREET 333 S 132ND STREET OMAHA NE 68154 470384659 501(C)(3) 23008 0 N/A N/A JEWISH COMMUNITY CONGREGATION BETH EL ZEDECK 600 WEST 70TH ST 600 WEST 70TH ST INDIANAPOLIS IN 46260 351536905 501(C)(3) 22160 0 N/A N/A JEWISH COMMUNITY IU FOUNDATION VARSITY CLUB 1001 E 17 ST 1001 E 17 ST BLOOMINGTON IN 47408 356018940 501(C)(3) 18200 0 N/A N/A JEWISH COMMUNITY PLANNED PARENTHOOD OF INDIANA 200 S MERIDIAN STREET SUITE 400 200 S MERIDIAN STREET SUITE 400 INDIANAPOLIS IN 46206 350874276 501(C)(3) 17150 0 N/A N/A JEWISH COMMUNITY CHAI LIFELINE 6600 NLINCOLN AVE STE 300 6600 NLINCOLN AVE STE 300 LINCOLNWOOD IL 60712 112940331 501(C)(3) 15500 0 N/A N/A JEWISH COMMUNITY JUVENILE DIABETES RESEARCH FOUNDATION - INDIANA ST 8440 WOODFIELD CROSSING BLVD 8440 WOODFIELD CROSSING BLVD INDIANAPOLIS IN 46240 222519612 501(C)(3) 15360 0 N/A N/A JEWISH COMMUNITY UNIVERSITY HIGH SCHOOL OF INDIANA INC 2825 WEST 116 ST 2825 WEST 116 ST CARMEL IN 46032 352034546 501(C)(3) 15200 0 N/A N/A JEWISH COMMUNITY IU FOUNDATION POBOX 500 POBOX 500 BLOOMINGTON IN 47402 356018940 501(C)(3) 11100 0 N/A N/A JEWISH COMMUNITY PURDUE UNIVERSITY JEWISH STUDIES 100 NORTH UNIVERSITY STREET 100 NORTH UNIVERSITY STREET WEST LAFAYETTE IN 47907 350958507 501(C)(3) 11071 0 N/A N/A JEWISH COMMUNITY BIRTHRIGHT ISRAEL FOUNDATION 33 EAST 33RD STREET 7TH FLOOR 33 EAST 33RD STREET 7TH FLOOR NEW YORK NY 10016 134092050 501(C)(3) 10450 0 N/A N/A JEWISH COMMUNITY IU FOUNDATION - MELVIN & BREN SIMON CANCER CENTER POBOX 660245 POBOX 660245 INDIANAPOLIS IN 46266 356018940 501(C)(3) 10100 0 N/A N/A JEWISH COMMUNITY ACLU OF INDIANA FOUNDATION 1031 EAST WASHINGTON ST 1031 EAST WASHINGTON ST INDIANAPOLIS IN 46202 237398358 501(C)(3) 10000 0 N/A N/A JEWISH COMMUNITY FRIENDS OF HOLLIDAY PARK INC 6363 SPRING MILL ROAD 6363 SPRING MILL ROAD INDIANAPOLIS IN 46260 351816648 501(C)(3) 10000 0 N/A N/A JEWISH COMMUNITY HOOSIER ENVIRONMENTAL COUNCIL 1915 W 18TH STREET 1915 W 18TH STREET INDIANAPOLIS IN 46202 351576694 501(C)(3) 10000 0 N/A N/A JEWISH COMMUNITY INDIANA REPERTORY THEATRE 140 W WASHINGTON ST 140 W WASHINGTON ST INDIANAPOLIS IN 46204 351186290 501(C)(3) 10000 0 N/A N/A JEWISH COMMUNITY INDIANA STATE MUSEUM 650 W WASHINGTON ST 650 W WASHINGTON ST INDIANAPOLIS IN 46204 356202818 501(C)(3) 10000 0 N/A N/A JEWISH COMMUNITY INDIANAPOLIS MUSEUM OF ART 4000 MICHIGAN RD 4000 MICHIGAN RD INDIANAPOLIS IN 46208 350867955 501(C)(3) 9675 0 N/A N/A JEWISH COMMUNITY JEWISH COMMUNITY CENTER OF NORTH AMERICA 15 EAST 26TH ST 15 EAST 26TH ST NEW YORK NY 10010 135599486 501(C)(3) 9651 0 N/A N/A JEWISH COMMUNITY PURDUE UNIVERSITY HILLEL 912 W STATE STREET 912 W STATE STREET WEST LAFAYETTE IN 47907 310958507 501(C)(3) 8751 0 N/A N/A JEWISH COMMUNITY FOUNDATION FOR JEWISH CAMPUS LIFE - (NATIONAL HILLEL) 800 8TH STREET NW 800 8TH STREET NW WASHINGTON DC 20001 521844823 501(C)(3) 6590 0 N/A N/A JEWISH COMMUNITY JEWISH FEDERATION OF COLLIER COUNTY 2500 VANDERBILT BEACH ROAD 2500 VANDERBILT BEACH ROAD NAPLES FL 34109 592151725 501(C)(3) 6000 0 N/A N/A JEWISH COMMUNITY ADDLESTONE HEBREW ACADEMY 1645 WALLENBERG BLVD 1645 WALLENBERG BLVD CHARLESTON SC 29407 570409223 501(C)(3) 5400 0 N/A N/A JEWISH COMMUNITY GOODWILL INDUSTRIES FOUNDATION 1635 W MICHIGAN ST 1635 W MICHIGAN ST INDIANAPOLIS IN 46222 350893506 501(C)(3) 5100 0 N/A N/A JEWISH COMMUNITY CONSERVATION LAW CENTER 116 SOUTH INDIANA AVE 116 SOUTH INDIANA AVE BLOOMINGTON IN 47408 202321854 501(C)(3) 5000 0 N/A N/A JEWISH COMMUNITY IU FOUNDATION KELLY SCHOOL OF BUSINESS 1309 E 10TH STREET 1309 E 10TH STREET BLOOMINGTON IN 47405 356018940 501(C)(3) 5000 0 N/A N/A JEWISH COMMUNITY IU FOUNDATION MAURER SCHOOL OF LAW (BLOOMINGTON) PO BOX 6460 PO BOX 6460 BLOOMINGTON IN 47405 356018940 501(C)(3) 5000 0 N/A N/A JEWISH COMMUNITY IU FOUNDATION SCHOOL OF LAW 211 SOUTH INDIANA 211 SOUTH INDIANA BLOOMINGTON IN 47405 356018940 501(C)(3) 5000 0 N/A N/A JEWISH COMMUNITY JEWISH FEDERATION OF FORT WAYNE 227 E WASHINGTON BLVD 227 E WASHINGTON BLVD FORT WAYNE IN 46802 350869051 501(C)(3) 5000 0 N/A N/A JEWISH COMMUNITY TEACH FOR AMERICA 1630 N MERIDIAN ST SUITE 450 1630 N MERIDIAN ST SUITE 450 INDIANAPOLIS IN 46202 133541913 501(C)(3) 5000 0 N/A N/A JEWISH COMMUNITY 46 0 JEWISH CAMPS 52 43350 0 N/A N/A SCHOLARSHIPS 16 11830 0 N/A N/A ECONOMIC RELIEF 21 11486 0 N/A N/A Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds ORGANIZATIONS THAT ARE RECIPIENTS OF GRANTS ARE REQUIRED TO GO THROUGH AN ANNUAL FORMAL BUDGET AND ALLOCATIONS PROCESS IN WHICH THEY ARE REQUIRED TO SUBMIT THEIR MISSION, EXPLANATION OF THEIR KEY PROGRAMS, A FINANCIAL PERFORMANCE SUMMARY FOR THE PAST YEAR AND A FINANCIAL BUDGET FOR THE NEXT YEAR. A COMMITTEE OF THE JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC. (JFGI) THEN REVIEWS THIS INFORMATION AND AGREES TO RECOMMEND OR NOT RECOMMEND A GRANT FOR THE UPCOMING YEAR. FINAL DECISIONS ARE MADE BY THE BOARD OF DIRECTORS OF JFGI. BECAUSE ALL THE GRANTS ARE AWARDED TO SUPPORT THE GENERAL OPERATING EXPENSES OF THE RECIPIENT ORGANIZATIONS, THERE IS NOT A MONITORING PROCESS FOR THE GRANTED FUNDS AFTER THEY ARE PAID. THE RECIPIENTS CAN USE THE FUNDS FOR ANY USE THEY DEEM APPROPRIATE WITHIN THE CONTEXT OF THE PRESENTED BUDGET OR PROGRAM. THEREFORE IT IS NOT NECESSARY FOR THE JFGI TO MONITOR THE USE OF THOSE FUNDS OTHER THAN FOR THE ANNUAL REVIEW. A INDIANA FINANCE AUTHORITY 351602316 2007-10-10 3000000 CONSTRUCTION/RENOVATION FACILITIES false false false A 963131 0 3025170 0 0 0 51000 0 0 2974170 0 0 2009 false false true true A false true true true false 0.00000 0.00000 0.00000 false false A false false true false false false false false false A false SCHEDULE K, PART II, LINE 3, TOTAL PROCEEDS OF ISSUE GROSS PROCEEDS - $3,000,000 INVESTMENT EARNINGS ON PROCEEDS - $25,170 SCHEDULE K, PART III, LINE 2, LEASE ARRANGEMENTS THE FEDERATION'S LEASE ARRANGEMENTS ARE WITH A CONSTITUENT TAX-EXEMPT AGENCY FOR ACTIVITIES THAT DO NOT RESULT IN UNRELATED BUSINESS INCOME TO THE FEDERATION OR THE CONSTITUENT AGENCY; THEREFORE, THE LEASE ARRANGEMENTS DO NOT RESULT IN PRIVATE BUSINESS USE. SCHEDULE K, PART III, LINE 3A, MANAGEMENT OR SERVICE CONTRACTS THE FEDERATION HAS MANAGEMENT SERVICES AGREEMENTS WITH OTHER CONSTITUENT TAX-EXEMPT AGENCIES, FOR SERVICES THAT DO NOT RESULT IN UNRELATED BUSINESS INCOME TO THE FEDERATION; THEREFORE, THESE MANAGEMENT SERVICES AGREEMENTS DO NOT RESULT IN PRIVATE BUSINESS USE. SCHEDULE K, PART III, LINE 9, WRITTEN PROCEDURES FOR NONQUALIFIED BONDS REMEDIATION THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO ENSURE ALL NONQUALIFIED BONDS (IF ANY) OF THE ISSUE ARE REMEDIATED IN ACCORDANCE WITH THE ASSOCIATED REGULATIONS. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. SCHEDULE K, PART IV, LINE 2B, EXCEPTION TO REBATE THE ORGANIZATION'S BONDS OPERATED AS IF IT WERE A LINE OF CREDIT, AND THUS THE ORGANIZATION DID NOT ADVANCE THE LINE UNLESS IS WAS SPECIFICALLY TO PAY THE CONTRACTOR FOR THE PROJECT. THEREFORE SINCE THE ORGANIZATION DID NOT EARN ANY INTEREST ON THE BOND FUNDS BEFORE THEY WERE IMMEDIATELY SPENT ON THE PROJECT, THE BOND ISSUANCE WAS NOT SUBJECT TO ARBITRAGE REBATE. SCHEDULE K, PART IV, LINE 7, WRITTEN PROCEDURES TO MONITOR REQUIREMENTS OF SECTION 148 THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO MONITOR THE ORGANIZATION'S ABILITY TO REMAIN IN COMPLIANCE WITH THE ARBITRAGE REQUIREMENTS UNDER SECTION 148 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. SCHEDULE K, PART V, WRITTEN PROCEDURES TO ENSURE VIOLATIONS ARE IDENTIFIED AND CORRECTED THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES WHICH DICTATE HOW MANAGEMENT TIMELY IDENTIFIES AND CORRECTS VIOLATIONS OF FEDERAL TAX REQUIREMENTS USING THE VOLUNTARY CLOSING AGREEMENT PROGRAM (VCAP) PROVIDED BY THE IRS WHEN SELF-REMEDIATION IS NOT AVAILABLE TO THE ORGANIZATION. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. IN THE EVENT A VIOLATION IS IDENTIFIED THE ORGANIZATION'S POLICY IS TO CORRECT THE VIOLATION AS SOON AS POSSIBLE, WHILE WORKING WITH THE FEDERAL AUTHORITIES AS NECESSARY TO ENSURE THAT SUFFICIENT CONTROLS ARE PRESENT WHICH WILL GUARD AGAINST FUTURE VIOLATIONS. X 39 1214412 MARKET VALUE 39 false true false Schedule M, part I, column (b), Line 9, Number of contributions or items contributed. FORM 990, PART III, LINE 3, ORGANIZATION'S MISSION (CONTINUED FROM PART III) JFGI AND OTHER JEWISH AGENCIES IN INDIANAPOLIS, IN COOPERATION WITH THE LOCAL SYNAGOGUES AND JEWISH AGENCIES, FUNCTION TO PROMOTE THE GENERAL WELFARE OF THE JEWISH COMMUNITY AND TO ENSURE THE CREATIVE SURVIVAL AND CONTINUITY OF THE JEWISH PEOPLE IN INDIANAPOLIS AND OVERSEAS. THE FEDERATION COMMUNITY MISSION IS GROUNDED IN A PLURALISTIC UNDERSTANDING OF THE HISTORICAL, MORAL AND CULTURAL VALUES OF JUDAISM. IN AN EFFORT TO ACCOMPLISH THE ABOVE, THE FEDERATION COMMITS ITSELF: - TO DEVELOP AND MAINTAIN A COMMUNAL SYSTEM OF ORGANIZATIONS TO ENHANCE THE QUALITY OF LIFE AND TO ASSIST SUCH ORGANIZATIONS THROUGH LEADERSHIP DEVELOPMENT, COMMUNAL PLANNING, FINANCIAL AND HUMAN RESOURCE DEVELOPMENT; - TO PROMOTE AND ENCOURAGE A POSITIVE JEWISH IDENTITY THAT WILL ASSURE THE SURVIVAL ENHANCEMENT AND CONTINUATION OF JEWISH LIFE; - TO PROMOTE AND CELEBRATE THE DIVERSITY AND UNITY OF THE JEWISH PEOPLE; - TO CULTIVATE DIALOGUE AND UNDERSTANDING BETWEEN THE JEWISH COMMUNITY AND THE BROADER SOCIETY; - TO PROMOTE UNDERSTANDING AND POSITIVE RELATIONSHIPS BETWEEN OUR COMMUNITY AND THE PEOPLE OF THE STATE OF ISRAEL, AND TO SUPPORT THOSE CAUSES THAT ADVANCE THE PEACE AND WELFARE OF THE JEWISH PEOPLE AROUND THE WORLD; - TO ENHANCE THE QUALITY OF JEWISH AND CIVIC LIFE; IN COOPERATION WITH OTHER RELIGIOUS AND COMMUNAL GROUPS AND ORGANIZATIONS, AND - TO PROVIDE AND MANAGE THE FINANCIAL RESOURCES TO MEET AND ADVANCE THE SOCIAL WELFARE, CULTURAL, JEWISH AND GENERAL EDUCATIONAL, AND RECREATIONAL NEEDS AND PURPOSES OF THE INDIANAPOLIS JEWISH COMMUNITY. Form 990, Part VI, Sec A, Line 1a, Delegate broad authority to a committee THE EXECUTIVE COMMITTEE SHALL CONSIST OF 27 MEMBERS OF THE BOARD OF DIRECTORS AND ALL LIFE MEMBERS OF THE BOARD OF DIRECTORS WHO CHOOSE TO SERVE ON THE EXECUTIVE COMMITTEE. ALL THE OFFICERS OF THE FEDERATION, EXCEPT THE EXECUTIVE VICE PRESIDENT, ASSISTANT OFFICERS, AND THE PRESIDENT OF EACH CONSTITUENT AGENCY, SHALL SERVE ON THE EXECUTIVE COMMITTEE. THE BALANCE OF THE EXECUTIVE COMMITTEE SHALL BE APPOINTED BY THE PRESIDENT WITH THE APPROVAL OF THE BOARD OF DIRECTORS. DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE FEDERATION, EXCEPT WHERE PROHIBITED BY LAW OR THE ORGANIZATION'S BYLAWS. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO PERFORM ANY DUTIES ASSIGNED TO ANY OTHER COMMITTEE OR THE OFFICERS OF THE FEDERATION. ALL ACTION OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED AT THE NEXT MEETING OF THE BOARD OF DIRECTORS. Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons BRAD COHEN AND CHARLES COHEN - FAMILY RELATIONSHIP, ANNA RUTH HASTEN, HART HASTEN, & MONICA ROSENFELD - FAMILY RELATIONSHIP, BETH KLAPPER & STEPHEN KLAPPER - FAMILY RELATIONSHIP, PAUL KRAFT & GERALD KRAFT - FAMILY RELATIONSHIP, RICHARD LEVENTHAL AND BARBARA LEVENTHAL - FAMILY RELATIONSHIP, JANIE MAURER, MICKIE MAURER, TODD MAURER, GREG MAURER, MEGAN MAURER & MATT BURNETT - FAMILY RELATIONSHIP, EDWARD GABOVITCH & DAVID VONNEGUT-GABOVITCH - FAMILY RELATIONSHIP, JANE ROTHBAUM & KAREN ROTHBAUM - FAMILY RELATIONSHIP, OFFER KORIN & MICHELLE KORIN - FAMILY RELATIONSHIP, JOHN ABRAMS & MATTHEW TOBE - FAMILY RELATIONSHIP, GERALD PAUL & ELOISE PAUL - FAMILY RELATIONSHIP, ALAN NELSON & ESTELLE NELSON - FAMILY RELATIONSHIP, DAVID KLEIMAN & ANDREW KLEIMAN - FAMILY RELATIONSHIP, ANGELA GRABOVISKY & LEO GRABOVISKY - FAMILY RELATIONSHIP, CARLY TUROW & LARRY TUROW - FAMILY RELATIONSHIP Form 990, Part VI, Sec B, Line 11b, Review of form 990 by governing body JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC. HAS APPOINTED THE AUDIT COMMITTEE TO REVIEW IN DETAIL THE FORM 990. THE AUDIT COMMITTEE THEN REPORTS TO THE BOARD A SUMMARY OF THE INFORMATION IN THE FORM 990. BOARD MEMBERS ALSO RECEIVE A COPY OF THE FORM 990 VIA EMAIL BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Sec B, Line 12c, Conflict of interest policy CONFLICT OF INTEREST STATEMENTS ARE SENT TO ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ANNUALLY TO COMPLETE. THE STATEMENTS ARE REVIEWED BY THE BOARD PRESIDENT AND HE DETERMINES WHETHER AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS. AT EACH BOARD MEETING WHERE ACTION IS TAKEN, THE BOARD PRESIDENT REMINDS THE BOARD MEMBERS THAT ANY BOARD MEMBER WITH A CONFLICT OF INTEREST MUST MAKE IT NOTED IN THE MINUTES AND MUST ABSTAIN FROM VOTING ON EACH ACTION ITEM RELATED TO THEIR POTENTIAL OR ACTUAL CONFLICT OF INTEREST. Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official AN ANNUAL REVIEW OF SALARY AND BENEFITS IS COMPLETED BY THE FINANCE COMMITTEE OF THE BOARD FOR THE EXECUTIVE DIRECTOR DURING THE REVIEW OF THE OPERATING BUDGET. COMPARABILITY DATA, INCLUDING PARTICIPATION IN THE JEWISH FEDERATIONS OF NORTH AMERICA ANNUAL COMPENSATION SURVEY, IS USED TO BE SURE THAT COMPENSATION FOR OUR COMMUNITY IS REASONABLE AND IN LINE WITH FEDERATION PROFESSIONALS ACROSS THE US. THE DECISIONS OF THE COMMITTEE ARE PRESENTED TO THE BOARD AND DOCUMENTED IN THE COMMITTEE MINUTES. THIS PROCESS WAS COMPLETED DURING 3RD QUARTER 2013, WHEN A NEW EXECUTIVE VICE PRESIDENT WAS HIRED. FORM 990, PART VI, LINE 15B, PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES JFGI PARTICIPATES IN THE JEWISH FEDERATIONS OF NORTH AMERICA ANNUAL COMPENSATION SURVEY. THIS INFORMATION IS REVIEWED PERIODICALLY BY THE FINANCE COMMITTEE TO ENSURE COMPENSATION FOR OUR COMMUNITY IS IN LINE WITH FEDERATION PROFESSIONALS ACROSS THE US. Form 990, Part VI, Sec C, Line 19, Required documents available to the public GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC AT THIS TIME. THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE. Form 990 , Part XI, Line 9, Other changes in net assets or fund balances RESERVE FOR UNCOLLECTIBLE PLEDGES - -120000; FORM 990, CLARIFICATION OF TAX INFORMATION THE IRS FORM 990 IS A PUBLIC DOCUMENT. IN ORDER FOR US TO BE AS TRANSPARENT AS POSSIBLE TO OUR DONORS AND THE GENERAL PUBLIC, WE ARE ALSO PROVIDING COPIES OF THIS RETURN ON OUR OWN WEB SITE. ALTHOUGH THIS DOCUMENT IS PREPARED IN ACCORDANCE AND COMPLIANCE WITH GOVERNMENT REGULATIONS, THE TAX RETURN DOES NOT ALWAYS PRESENT THE CLEAREST REPRESENTATION OF WHO JEWISH FEDERATION OF GREATER INDIANAPOLIS, INC. (JFGI) IS AND THE WORK THAT WE DO. THE FEDERATION'S ANNUAL CAMPAIGN AND ENDOWMENT PROGRAMS WERE ESTABLISHED TO RAISE MONEY FOR LOCAL INDIANAPOLIS AND U.S. BASED JEWISH AGENCIES, AS WELL AS OVERSEAS JEWISH ORGANIZATIONS. OUR 2013 ANNUAL CAMPAIGN RAISED ALMOST $3,725,000. JFGI ALSO PROVIDED OUR LOCAL AGENCIES WITH ALMOST $1,700,000 OF RENT AND OTHER OPERATIONAL SERVICE SUBSIDIES. IN ADDITION TO THE ANNUAL CAMPAIGN, IN 2013 JFGI GRANTED AND DISTRIBUTED MORE THAN $3,800,000 TO THE COMMUNITY THROUGH ITS ENDOWMENTS AND DONOR ADVISED FUNDS. IN TOTAL, 2013 GRANTS AND PROGRAM EXPENSES WERE OVER $9,200,000. WE ARE EXTREMELY FORTUNATE IN THE INDIANAPOLIS COMMUNITY THAT WE USE AROUND 6% OF OUR ANNUAL CAMPAIGN DOLLARS FOR OVERHEAD. THE REMAINDER OF OUR OVERHEAD EXPENSES IS COVERED BY A GRANT FROM OUR UNRESTRICTED ENDOWMENT FUND AND DAF FEES. THIS ALLOWS ALMOST 94% OF ANNUAL CAMPAIGN PLEDGES TO BE USED TOWARD DIRECT PROGRAMMING NEEDS. AS OUR FEDERATION CELEBRATES ITS 109TH ANNIVERSARY THIS YEAR, OUR COMMITMENT TO OUR COMMUNITY CONTINUES TO BE STRONG. FORM 990, PART IX, ALLOCATION OF EXPENSES DURING 2013, SPECIFIC SALARIES AND EMPLOYEE BENEFITS THAT WERE ALLOCATED TO SPECIFIC GRANTS (I.E. CAMPUS MANAGEMENT AND TECHNOLOGY) FOR ALL CONSTITUENT AGENCIES WERE INCLUDED IN THE BROAD EXPENSE LINE (PART IX, LINES 14 AND 24B) RATHER THAN THE SALARIES AND EMPLOYEE BENEFITS EXPENSE LINES. THIS CODING REPRESENTS A MORE ACCURATE AND REALISTIC EXPENSE ALLOCATION.