2014-03-07T08:26:33-06:00 2013-06-30 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2012-07-01 520607957 THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE INC ASSO 4107274828 101 W MOUNT ROYAL AVENUE BALTIMORE MD 21201 MARK SMOLARZ 4107274828 2014-02-28 1 JULIA FLANNERY CPA P00928918 4102469300 2012 2015-11-30 17:44:51Z MARC TERRILL 101 W MOUNT ROYAL AVENUE BALTIMORE MD 21201 43417004 0 X WWW.ASSOCIATED.ORG X 1950 MD THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE WORKS TO PRESERVE AND ENHANCE JEWISH LIFE. IT ADDRESSES CHARITABLE, EDUCATIONAL, RELIGIOUS, HUMANITARIAN, HEALTH, CULTURAL AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY, LOCALLY, NATIONALLY, IN ISRAEL AND THROUGHOUT THE WORLD. 31 31 153 7500 340734 96709 42947080 39911912 3109330 2921683 253389 229874 189611 353535 46499410 43417004 28642768 27126876 0 0 10011401 10309769 16508 9563 3046089 5927350 6546530 44598027 43992738 1901383 -575734 32736189 33007927 15015606 15863078 17720583 17144849 X THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE WORKS TO PRESERVE AND ENHANCE JEWISH LIFE. IT ADDRESSES CHARITABLE, EDUCATIONAL, RELIGIOUS, HUMANITARIAN, HEALTH, CULTURAL AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY, LOCALLY, NATIONALLY, IN ISRAEL AND THROUGHOUT THE WORLD. 0 0 37754537 27126876 2899941 THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE WORKS TO PRESERVE AND ENHANCE JEWISH LIFE. IT ADDRESSES CHARITABLE, EDUCATIONAL, RELIGIOUS, HUMANITARIAN, HEALTH, CULTURAL AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY LOCALLY, NATIONALLY, IN ISRAEL AND THROUGHOUT THE WORLD. THE ASSOCIATED ALLOCATES FUNDS TO ORGANIZATIONS WHO PERFORM VARIOUS SERVICES FOR THE BENEFIT OF THE JEWISH COMMUNITY (I.E. HEALTH, INSTITUTIONAL, FAMILY, EDUCATIONAL AND CULTURAL SERVICES). 37754537 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 155 0 1 153 1 1 1 0 0 0 0 0 0 0 0 0 X 31 31 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X X MARK SMOLARZ 4107274828 101 W MOUNT ROYAL AVE BALTIMORE MD 21201 HOWARD FRIEDMAN 6.00 4.50 X X 0 0 0 MARK NEUMANN 3.00 X X 0 0 0 NANCY HACKERMAN 2.00 4.50 X X 0 0 0 PHILIP E SACHS 3.00 X X 0 0 0 ROBERT C RUSSEL 2.00 3.50 X 0 0 0 LAWRENCE M MACKS 2.00 5.50 X 0 0 0 JIMMY BERG 1.50 X 0 0 0 LAURA BLACK 1.50 X 0 0 0 MELISSA F CORDISH 1.50 X 0 0 0 ROSALEE C DAVISON 1.50 X 0 0 0 JUDITH FADER 1.50 X 0 0 0 GENINE MACKS FIDLER 1.50 X 0 0 0 KATHY FRIED 1.50 X 0 0 0 BETH GOLDSMITH 1.50 X 0 0 0 DANIEL HIRSCHHORN 1.50 X 0 0 0 LINDA A HURWITZ 1.50 X 0 0 0 RINA JANET 1.50 X 0 0 0 MICHAEL KLEIN 1.50 X 0 0 0 ANN N LIBOV 1.50 X 0 0 0 ELLEN MACKS 1.50 X 0 0 0 ALLISON J MAGAT 1.50 X 0 0 0 ROBIN MILLER 1.50 X 0 0 0 YEHUDA NEUBERGER 1.50 X 0 0 0 PJ PEARLSTONE 1.50 X 0 0 0 TAMARA S PLANT 1.50 X 0 0 0 NANCY KOHN RABIN 1.50 X 0 0 0 TERRY RUBENSTEIN 1.50 X 0 0 0 BRUCE SHOLK 1.50 3.00 X 0 0 0 LOUIS THALHEIMER 1.50 X 0 0 0 DEBRA S WEINBERG 1.50 X 0 0 0 GLENN WEINBERG 1.50 X 0 0 0 MARC B TERRILL 40.00 11.50 X 545480 0 38019 MARK SMOLARZ 40.00 X 190453 0 25496 MICHAEL FRIEDMAN 40.00 X 187811 0 9204 ABE WASSERBERGER 40.00 X 248972 0 12123 MICHAEL HOFFMAN 40.00 X 116085 0 31291 BEN GERSHOWITZ 40.00 X 112611 0 30581 LESLIE POMERANTZ 40.00 X 133086 0 3306 DARRELL FRIEDMAN 0.00 X 136495 0 0 1670993 0 150020 10 1 1 0 JACOB SHAVIT LTD YEHUDA HAYAMIT 71A SUITE 16 JAFFA IS 6803519 TRAVEL EXPENSES 252000 FIELD TRAVEL 295 MADISON AVE STE 1805 NEW YORK NY 10017 TRAVEL EXPENSES 221816 MCGLADREY LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 AUDITING & ACCT. SERVICES 215166 MOUNT ROYAL PRINTING COMPANY 6310 BLAIR HILL LANE BALTIMORE MD 21209 PRINTING SERVICES 128563 ADVANCE BUSINESS SYSTEMS PO BOX 759319 BALTIMORE MD 21275 COPIER SERVICES 124552 5 27282886 8528728 277896 3822402 1912512 39911912 ENDOWMENT FEE INCOME 900099 2494290 2153556 340734 OPERATING PROGRAMS 900099 427393 427393 2921683 229874 229874 34543 0 34543 34543 34543 MISCELLANEOUS 900099 318992 318992 318992 43417004 2899941 340734 264417 27087705 27087705 39171 39171 817133 518422 298711 7675771 5333157 797955 1544659 1214956 837100 156884 220972 601909 414713 77723 109473 51277 13024 38253 59207 59207 9563 9563 243026 32744 141636 68646 368116 60396 7617 300103 402618 79258 249998 73362 59708 8854 50719 135 2079586 859875 1180925 38786 136808 48299 60836 27673 176516 48455 110874 17187 125860 125860 135792 21285 114507 PROGRAM SERVICE EXPENSE 1764363 1170397 3976 589990 ALLOWANCE FOR UNCOLLECT 608484 788484 -180000 MISCELLANEOUS EXPENSES 320959 267338 8081 45540 UNRELATED BUSINESS INCO 14210 14210 43992738 37754537 3192112 3046089 229932 2126883 20712991 18579510 1144197 1011280 125000 62500 619224 539031 2491 2674 188805 157589 8552593 9719939 1160956 808521 32736189 33007927 3856781 5764944 329407 367285 352775 156046 4550 10074317 9002300 402326 567953 15015606 15863078 X -2518660 -2430647 20239243 19575496 17720583 17144849 32736189 33007927 -575734 0 X 0 1 X 1 0 X 40429986 39668282 39543640 42947080 39911912 202500900 40429986 39668282 39543640 42947080 39911912 202500900 16027216 186473684 522741 364156 302762 262689 264417 1716765 3395 11238 14210 21131 49974 204267639 14071455 0.91290 0.90470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 167725000 21086000 22343000 17813000 193341000 173840000 15268000 -4072000 17311000 167725000 135835000 21526000 32236000 15757000 173840000 121685000 13180000 17013000 16043000 135835000 158935000 8400000 -31013000 14637000 121685000 0.70670 0.02150 0.27180 0 1 1 0 OTHER LIABILITIES 567953 567953 X 105681429 62264425 62264425 43417004 0 43417004 66724068 22731330 22731330 43992738 0 43992738 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS OF THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE ARE USED IN ACCORDANCE TO THE INTENT OF THE DONOR OR IN THE ABSENCE OF DONOR INTENT, AT THE DIRECTION OF THE BOARD OF DIRECTORS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ASSOCIATED FOLLOWS 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 COMBINED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATED MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS EVALUATED THE ASSOCIATED'S TAX POSITIONS AND HAS CONCLUDED THAT THE ASSOCIATED HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE. THE ASSOCIATED IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE FOR THE ASSOCIATED JEWISH CHARITES REPORTED ON THE CONSOLIDATED F/S 63,138,754. REVENUE FOR THE VARIOUS ANNUITY TRUSTS REPORTED ON THE CONSOLIDATED F/S -592,329. OTHER EXPENSES RECORDED AS REVENUE ON THE FINANCIAL STATEMENTS -282,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF THE ASSOCIATED JEWISH CHARITIES REPORTED ON THE CONSOLIDATED F/S 22,949,880. EXPENSES OF THE VARIOUS ANNUITY TRUSTS REPORTED ON THE CONSOLIDATED F/S 63,450. OTHER EXPENSES RECORDED AS REVENUE ON THE FINANCIAL STATEMENTS -282,000. MIDDLE EAST AND NORTH AFRICA 0 1 PROGRAM SERVICE COORDINATING MISSIONS 467065 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICE COORDINATING MISSIONS 34787 RUSSIA & THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICE COORDINATING MISSIONS 48679 0 1 0 0 0 1 550531 0 550531 0 0 0 0 0 0 1 AMERICAN FRIENDS OF ORR SHALOM 3708 ENTERPISE DR JANESVILLE WI 535468737 133502817 501(C)(3) 40500 GENERAL SUPPORT ART WITH A HEART INC 3355 KESWICK ROAD HAMPDEN VILLAGE CENTRE STABLE BUILDING STE 104 BALTIMORE MD 21211 522227996 501(C)(3) 35000 GENERAL SUPPORT BAIS HAMEDRASH AND MESIVTA 6823 OLD PIMLICO ROAD BALTIMORE MD 21209 521980774 501(C)(3) 59060 GENERAL SUPPORT BAIS YAAKOV SCHOOL FOR GIRLS 11111 PARK HEIGHTS AVE OWINGS MILLS MD 21117 520613700 501(C)(3) 806697 GENERAL SUPPORT BALTIMORE BOARD OF RABBIS 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 043598368 501(C)(3) 50000 GENERAL SUPPORT BALTIMORE HEBREW DAY SCHOOL 7401 PARK HEIGHTS AVENUE BALTIMORE MD 21208 520591578 501(C)(3) 38521 GENERAL SUPPORT BALTIMORE HEBREW INSTITUTE AT TOWSON UNIVERSITY COLLEGE OF LIBERAL ARTS 8000 YORK ROAD TOWSON MD 21252 520939453 501(C)(3) 342460 GENERAL SUPPORT BALTIMORE JEWISH COUNCIL 5750 PARK HEIGHTS AVENUE SUITE 329 BALTIMORE MD 21215 521912836 501(C)(3) 970372 GENERAL SUPPORT BEIT RJ 909 BERRYMANS LANE C/O KAREN SOBER REISTERSTOWN MD 21136 262643415 501(C)(3) 10000 GENERAL SUPPORT BETH TFILOH COMMUNITY SCHOOL 3300 OLD COURT ROAD BALTIMORE MD 21208 521837996 501(C)(3) 459981 GENERAL SUPPORT BNOS YISROEL 6300 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522231272 501(C)(3) 234478 GENERAL SUPPORT CAPITAL CAMPS AND RETREAT CENTER 11300 ROCKVILLE PIKE SUITE 407 ROCKVILLE MD 20852 521515202 501(C)(3) 11000 GENERAL SUPPORT CENTER FOR JEWISH EDUCATION 5708 PARK HEIGHTS AVENUE BALTIMORE MD 212153996 520591707 501(C)(3) 1792945 GENERAL SUPPORT CHAI 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 237097000 501(C)(3) 605790 GENERAL SUPPORT EDWARD A MYERBERG SR CTR 3101 FALLSTAFF ROAD BALTIMORE MD 212092967 521047511 501(C)(3) 110000 GENERAL SUPPORT HEBREW FREE LOAN ASSN 5752 PARK HEIGHTS AVENUE BALTIMORE MD 21215 520633396 501(C)(3) 12000 GENERAL SUPPORT HILLEL THE FOUNDATION FOR JEWISH CAMPUS LIFE 800 EIGHTH STREET NW WASHINGTON DC 20001 521844823 501(C)(3) 21450 GENERAL SUPPORT JERUSALEM FOUNDATION INC 420 LEXINGTON AVENUE SUITE 1645 NEW YORK NY 10170 132563745 501(C)(3) 50000 GENERAL SUPPORT JEWISH AGENCY FOR ISRAEL 633 THIRD AVENUE 21ST FLOOR NEW YORK NY 10017 131760102 501(C)(3) 45280 GENERAL SUPPORT JEWISH CEMETERY ASSOCIATION 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 522178573 501(C)(13) 7000 GENERAL SUPPORT JEWISH COMMUNAL SERVICE ASSOCIATION 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131624105 501(C)(3) 7200 GENERAL SUPPORT JEWISH COMMUNITY CENTER 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 520607909 501(C)(3) 3531765 GENERAL SUPPORT JEWISH COMMUNITY SERVICES 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 520607909 501(C)(3) 6431683 GENERAL SUPPORT JEWISH FED OF HOWARD COUNTY 10630 LITTLE PATUXENT PARKWAY SUITE 400 CENTURY PLAZA 1000 COLUMBIA MD 210443294 237072654 501(C)(3) 407683 GENERAL SUPPORT JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 100041010 131624240 501(C)(3) 7086688 GENERAL SUPPORT JEWISH MUSEUM OF MARYLAND 15 LLOYD STREET BALTIMORE MD 21202 526034761 501(C)(3) 279796 GENERAL SUPPORT JEWISH TELEGRAPHIC AGENCY 330 SEVENTH AVENUE 17TH FL NEW YORK NY 10001 130887610 501(C)(3) 24800 GENERAL SUPPORT JOINT DISTRIBUTION COMMITTEE 711 3RD AVENUE NEW YORK NY 10017 131656634 501(C)(3) 449500 GENERAL SUPPORT KRIEGER SCHECHTER DAY SCHOOL 8100 STEVENSON ROAD BALTIMORE MD 21208 520591562 501(C)(3) 231319 GENERAL SUPPORT LEVINDALE NORTHWEST SENIOR SHUTTLE 2415 WEST BELVEDERE AVE BALTIMORE MD 21215 521788224 501(C)(3) 38000 GENERAL SUPPORT MARYLAND ISRAEL DEVELOPMENT CENTER 401 E PRATT STREET 7TH FLOOR BALTIMORE MD 21202 521777737 501(C)(3) 174999 GENERAL SUPPORT MEALS ON WHEELS 515 S HAVEN STREET BALTIMORE MD 21224 526074723 501(C)(3) 120000 GENERAL SUPPORT MOISHE HOUSE 1330 BROADWAY SUITE 801 OAKLAND CA 94612 262599786 501(C)(3) 30000 GENERAL SUPPORT NER ISRAEL 400 MOUNT WILSON LANE PIKESVILLE MD 21208 520660881 501(C)(3) 472574 GENERAL SUPPORT OHR CHADASH ACADEMY OF BALTIMORE 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 452187170 501(C)(3) 52349 GENERAL SUPPORT PEARLSTONE CONFERENCE AND RETREAT CENTER 5425 MT GILEAD ROAD REISTERSTOWN MD 21136 432080719 501(C)(3) 147902 GENERAL SUPPORT PROJECT KESHER 2144 ASHLAND AVENUE SUITE 3 EVANSTON IL 60201 363673594 501(C)(3) 15000 GENERAL SUPPORT SHOSHANA CARDIN DAY SCHOOL 7310 PARK HEIGHTS AVENUE BALTIMORE MD 21208 522339084 501(C)(3) 29971 GENERAL SUPPORT SINAI HOSPITAL OF BALTIMORE 2401 W BELVEDERE AVENUE GENERAL ACCOUNTING BALTIMORE MD 21215 520486540 501(C)(3) 35000 GENERAL SUPPORT TALMUDICAL ACADEMY 4445 OLD COURT ROAD BALTIMORE MD 21208 520591676 501(C)(3) 492371 GENERAL SUPPORT TORAH INSTITUTE OF BALTIMORE 35 ROSEWOOD LANE OWINGS MILLS MD 21117 237304990 501(C)(3) 348511 GENERAL SUPPORT TOWSON UNIVERSITY 8000 YORK ROAD BURSAR S OFFICE TOWSON MD 212520001 526002033 501(C)(3) 150000 GENERAL SUPPORT UNIVERSITY OF MARYLAND HILLEL 7612 MOWATT LANE COLLEGE PARK MD 20740 530179971 501(C)(3) 348701 GENERAL SUPPORT WORLD UNION FOR PROGRESSIVE JUDAISM 633 THIRD AVENUE6TH FLOOR NEW YORK NY 10017 131930176 501(C)(3) 50000 GENERAL SUPPORT YESHIVA UNIVERSITY-DEPARTMENT OF ADVANCEMENT SERVICES 500 WEST 185TH STREET SUITE 725 NEW YORK NY 10033 131624225 501(C)(3) 128000 GENERAL SUPPORT 44 1 FELLOWSHIP 22 39171 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: LAY AND PROFESSIONAL LEADERSHIP MEETS WITH AGENCY REPRESENTATION SEVERAL TIMES DURING THE YEAR TO MONITOR THE FISCAL HEALTH OF THE ORGANIZATION AS WELL AS TO ENSURE APPROPRIATE USE OF FUNDS. AGENCIES ARE REQUIRED TO SUBMIT BUDGETS ON A QUARTERLY BASIS AS WELL AS AN ORGANIZATION BUSINESS PLAN ONCE A YEAR. THE ASSOCIATED THROUGH ITS COMMUNITY PLANNING AND ALLOCATIONS EXECUTIVE COMMITTEE, A LAY BODY, MEETS THROUGHOUT THE FISCAL YEAR TO ASSESS AND DETERMINE ONGOING ELIGIBILITY OF FUNDED ORGANIZATIONS AS WELL AS TO CLEARLY IDENTIFY CRITERIA TO BE USED AS THE BASIS FOR FUNDING DECISIONS FOR THE NEXT FISCAL YEAR. IN ADDITION, A RECORD OF ALL GRANTS MADE IS MAINTAINED IN ORDER TO ENSURE THAT GRANTS ARE USED AS REQUESTED. X X X 1 1 X X X 0 1 0 0 0 0 0 0 0 MARC B TERRILL 422363 0 75000 0 48117 0 10000 0 28019 0 583499 0 0 0 MARK SMOLARZ 190453 0 0 0 0 0 7735 0 17761 0 215949 0 0 0 MICHAEL FRIEDMAN 187811 0 0 0 0 0 7490 0 1714 0 197015 0 0 0 ABE WASSERBERGER 248972 0 0 0 0 0 9083 0 3040 0 261095 0 0 0 DARRELL FRIEDMAN 136495 0 0 0 0 0 0 0 0 0 136495 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES BUSINESS RELATED TRAVEL AND OTHER EXPENSES TO MARC TERRILL PURSUANT TO HIS EMPLOYMENT CONTRACT. THE DISCRETIONARY SPENDING ACCOUNT IS TREATED AS TAXABLE INCOME. PART I, LINE 4B MARC TERRILL PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. NO AMOUNTS WERE PAID OUT DURING THE YEAR. THE AMOUNT THAT VESTED IS INCLUDED IN SCHEDULE J, PART II, COLUMN BIII. MARC TERRILL PRESIDENT TO HELP PURCHASE A HOME IN THE BALTIMORE AREA AS A RETENTION STRATEGY X 125000 62500 0 1 1 62500 X 165 1367512 FMV AT CONTRIBUTION DATE X 1 545000 FAIR MARKET VALUE 0 1 1 THIRD PARTY USE: PART I, LINE 32B: THIRD PARTIES ARE USED TO SELL NON-CASH ASSETS (INCLUDING DONATED REAL ESTATE). THE ORGANIZATION DOES NOT HAVE ANY ONGOING RELATIONSHIPS WITH THESE THIRD PARTIES, BUT WILL PICK BASED ON NEED AND LOCATION OF THE NON-CASH ASSETS. FORM 990, PART VI, SECTION A, LINE 2 DEBRA S. WEINBERG AND GLENN L. WEINBERG HAVE A FAMILY RELATIONSHIP. LAWRENCE MACKS AND ELLEN MACKS HAVE A FAMILY RELATIONSHIP. ANN N. LIBOV AND MARK NEUMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 ANY INDIVIDUAL(S), JEWISH OR NON-JEWISH, WHO SUPPORTS THE MISSION AND WHO, DIRECTLY OR THROUGH A FAMILY, CORPORATION, FIRM, TRUST, OR FOUNDATION, CONTRIBUTES TO THE ASSOCIATED ANNUAL CAMPAIGN IN ANY FISCAL YEAR OF THE ASSOCIATED, SHALL BE A MEMBER FOR AND DURING THE FISCAL YEAR IN WHICH A CONTRIBUTION IS MADE AND FOR THE SUCCEEDING FISCAL YEAR. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION ELECT THE BOARD OF GOVERNORS. ELECTIONS OF DIRECTORS AND OFFICERS SHALL BE HELD BY BALLOT AT EACH ANNUAL MEETING OF THE ASSOCIATED. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS OF THE ORGANIZATION ARE REQUIRED TO APPROVE ANY AMENDMENTS TO THE BYLAWS OR THE ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD DELEGATED AUTHORITY OF THE REVIEW AND APPROVAL OF THE FORM 990 TO THE AUDIT COMMITTEE. BOTH SENIOR MANAGEMENT AND THE AUDIT COMMITTEE HAVE REVIEWED THE FORM 990 IN DETAIL PRIOR TO SUBMISSION TO THE IRS. THE ENTIRE BOARD CAN REVIEW AN ELECTRONIC COPY PRIOR TO SUBMISSION OF THE FORM TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, BOARD MEMBERS AND SENIOR STAFF OF THE ASSOCIATED ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR. EACH OFFICER, DIRECTOR AND STAFF MEMBER IS EXPECTED TO DISCLOSE ANY POTENTIAL CONFLICTS INCLUDING A DIRECT OR INDIRECT INTEREST (FINANCIAL, FAMILIAL OR OTHERWISE) WITH THE BUSINESS OF THE ASSOCIATED. IF THE ASSOCIATED TAKES UP FOR CONSIDERATION ANY MATTER IN WHICH AN OFFICER, DIRECTOR OR STAFF MEMBER, OR PERSONS AFFILIATED WITH THEM, HAVE SUCH A CONFLICTED INTEREST, THE ASSOCIATED SHALL RESOLVE QUESTIONS OF REAL OR APPARENT CONFLICT OF INTEREST THROUGH THE FOLLOWING PROCEDURES: 1. THE PERSON WITH A CONFLICTED INTEREST MUST DISCLOSE ANY RELEVANT FACTS THAT MIGHT GIVE RISE TO A CONFLICT OF INTEREST. 2. THE PERSON SO AFFECTED MAY TAKE PART IN ANY DISCUSSION OF ANY SUCH MATTERS, UNLESS THE ASSOCIATED SPECIFICALLY REQUESTS THE PERSON TO ABSTAIN FROM SUCH DISCUSSION. 3. THE PERSON WITH A CONFLICTED INTEREST SHALL ABSTAIN FROM VOTING ON ANY RESOLUTION INVOLVING SUCH MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE ASSOCIATED'S EXECUTIVE COMPENSATION COMMITTEE WHICH IS COMPRISED OF BOTH PAST AND CURRENT TOP LAY LEADERSHIP ANNUALLY REVIEWS COMPENSATION OF ALL KEY EMPLOYEES, OFFICERS AND THE PRESIDENT BASED ON REVIEW OF INDEPENDENT SURVEYS OF SUCH INDIVIDUALS OF OTHER LIKE SIZE ORGANIZATIONS ACROSS THE NATION AS WELL AS COMPENSATION REVIEWS OF OTHER NOT FOR PROFIT ORGANIZATIONS IN THE GREATER BALTIMORE METRO AREA. THE COMMITTEE CONSIDERS STANDARDS OF LIVING AS WELL AS SIZE AND COMPLEXITY OF SUCH ORGANIZATIONS. THE COMMITTEE ALSO REVIEWS THE PERCENTAGE OF COMPENSATION OF SUCH EMPLOYEES TO THE TOTAL OPERATING BUDGET AND CONSIDERS GENERAL ECONOMIC CONDITIONS IMPACTING THE ORGANIZATION'S ENVIRONMENT THAT IT OPERATES WITHIN TO DETERMINE THAT SUCH PERCENTAGE APPEARS TO FALL IN LINE WITH SIMILAR ORGANIZATIONS. THE DETERMINATION OF THE EXECUTIVE COMPENSATION COMMITTEE IS THEN PRESENTED TO THE AFFECTED EMPLOYEE AS AN OFFER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. (THE ASSOCIATED) AND THE ASSOCIATED JEWISH CHARITIES OF BALTIMORE (THE AJC) ARE AFFILIATE ORGANIZATIONS AND WORK IN CONJUNCTION WITH EACH OTHER TO ACCOMPLISH THE MISSION OF THE ASSOCIATED. THE TWO ORGANIZATIONS WERE FORMED AS SEPARATE ENTITIES TO DIVIDE THE ASSET HOLDING ORGANIZATION (THE AJC) FROM THE PROGRAM SERVICE DELIVERY ORGANIZATION (THE ASSOCIATED). IF THE TWO ORGANIZATIONS WERE COMBINED, THE TOTAL AMOUNT OF PROGRAM SERVICE EXPENSES COMPARED TO TOTAL EXPENSES WOULD BE 90.41% THE ASSOCIATED PROGRAM EXPENSE 37,754,537 TOTAL EXPENSE 43,992,738 PROGRAM SERVICE % 85.82% AJC PROGRAM EXPENSE 24,760,115 TOTAL EXPENSE 25,150,924 PROGRAM SERVICE % 98.45% TOTAL PROGRAM EXPENSE 62,514,652 TOTAL EXPENSE 69,143,662 PROGRAM SERVICE % 90.41% ASSOCIATED JEWISH CHARITIES OF BALTIMORE INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 526024192 EXEMPT ORGANIZATION MD 501(C)(3) PF THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE INC 1 JEWISH WELFARE FUND OF BALTIMORE INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 526001443 EXEMPT ORGANIZATION MD 501(C)(3) 7 THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ASSOCIATED JEWISH CHARITIES OF BALTIMORE INC C 8528728 CASH VALUE