JEWISH NEWS SERVICE INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
JEWISH NEWS SERVICE INC (EIN 45-0949784)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-06-04
IRS object ID
201431559349300103
Schema version
2013v3.0
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)
Return2014-06-04T08:21:42-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042629080PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CARAS & SHULMAN PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line130 CORPORATE DRIVE SUITE 100AddressLine1
CityBURLINGTONCity
StateMAState
ZIP Code018034678ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN450949784EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH NEWS SERVICE INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlJEWIBusinessNameControlTxt
Phone6175626397PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1214 LINCOLN STREET FLOOR 4 NO 418AddressLine1
CityALLSTONCity
StateMAState
ZIP Code02134ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMELIA KATZENPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6175626397PhoneNum
Signature2014-05-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKENNETH P FLUET CPAPreparerPersonNm
PTINP01227085PTIN
Phone7812733950PhoneNum
Preparation2014-05-29PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAMELIA KATZENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line140 NONANTUM STREETAddressLine1
CityNEWTONCity
StateMAState
ZIP Code02458ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$461,372GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JNS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionSEE SCHEDULE OJEWISH NEWS SERVICE, INC. ("JNS") WAS ORGANIZED AS A NON-PROFIT CORPORATION UNDER THE GENERAL LAWS OF MASSACHUSETTS AND IS AN INDEPENDENT BUSINESS RESOURCE AND WIRE SERVICE COVERING JEWISH NEWS AND ISRAEL NEWS FOR JEWISH MEDIA THROUGHOUT THE ENGLISH-SPEAKING WORLD. JEWISH NEWS SERVICE, INC. PROVIDES OBJECTIVE, NON-PARTISAN REPORTING FROM JEWISH COMMUNITIES THROUGHOUT THE UNITED STATES, EUROPE, SOUTH AMERICA, SOUTH AFRICA, AUSTRALIA AND A WIDE ARRAY OF ISRAELI NEWS. JEWISH NEWS SERVICE, INC. ALSO PROVIDES A RICH ASSORTMENT OF PHOTOS AND ART, CULTURAL NEWS AND FEATURES, COMMENTARY, AND HOLIDAY-SPECIFIC EDITORIAL PACKAGES AROUND WHICH THEIR SUBSCRIBERS CAN SELL SEASONAL-THEMED ADVERTISING.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$29TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$334,978PYContributionsGrantsAmt
CY Contributions Grants$450,702CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$10,641CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$29CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$334,978PYTotalRevenueAmt
CY Total Revenue$461,372CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$142,219PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$189,889CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$178,987PYOtherExpensesAmt
CY Other Expenses$204,995CYOtherExpensesAmt
PY Total Expenses$321,206PYTotalExpensesAmt
CY Total Expenses$394,884CYTotalExpensesAmt
PY Revenues Less Expenses$13,772PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$66,488CYRevenuesLessExpensesAmt
Total Assets BOY$143,627TotalAssetsBOYAmt
Total Assets EOY$210,115TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$143,627NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$210,115NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$374,312ExpenseAmt
Revenue$461,343RevenueAmt
DescJNS MAINTAINS A WEBSITE WITH NEWS THAT IS UPDATED DAILY, IF NECESSSARY, AND ENGAGES DOZENS OF FREELANCE WRITERS, PHOTOGRAPHERS AND GRAPHIC DESIGNERS. JNS SUPPLIES APPROXIMATELY 55 SUBSCRIBER NEWSPAPERS, REPRESENTING 680,000 CIRCULATION, WITH ITS WEEKLY ELECTRONIC FEED OF NEWS BRIEFS, NEWS ARTICLES, ANALYSIS AND OPINION COLUMNS, AND FEATURE ARTICLES ABOUT SUBJECTS RELATING TO ISRAEL, THE MIDDLE EAST AND OTHER JEWISH TOPICS. CURRENTLY 12 OF THE 15 TOP JEWISH PRINT NEWSPAPERS BY CIRCULATION, IN ADDITION 15 SMALLER PAPERS, ARE PUBLISHING JNS MATERIALS ON A REGULAR WEEKLY BASIS. ADDITIONALLY JNS IS PROVIDING A DAILY FEED OF NEWS BRIEFS TO SUBSCRIBERS THAT HAVE ONLY AN ONLINE PRESENCE AND A NEED TO PROVIDE UP-TO-DATE NEWS, AND IT HAS A VIBRANT SOCIAL MEDIA PRESENCE ON FACEBOOK AND TWITTER, DESIGNED TO ATTRACT A YOUNGER DEMOGRAPHIC TO ITS UPDATED WEBSITE.Desc
Total Program Service Expenses$374,312TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document23IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RIVET CPA LLCBusinessNameLine1
FieldValueIRS element (for citing)
Phone6176149153PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O MARK INVESTMENTS 57 RIVERAddressLine1
CityWELLESLEYCity
StateMAState
ZIP Code02481ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSHUA W KATZEN
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
AMELIA KATZEN
TREASURER15.00Yes (X)Yes (X)$0$0$0
RUSSELL PERGAMENT
V.P.10.00Yes (X)Yes (X)$0$0$0
KENNETH LEVIN
DIRECTOR0.00Yes (X)$0$0$0
JONATHAN LEFFEL
DIRECTOR0.00Yes (X)$0$0$0
DANIEL PIPES
DIRECTOR0.00Yes (X)$0$0$0
JERRY SAMET
DIRECTOR0.00Yes (X)$0$0$0
RUTH WISSE
DIRECTOR0.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$450,702AllOtherContributionsAmt
Total Contributions$450,702TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSUBSCRIPTIONSDesc
Business519130BusinessCd
Total Revenue Column$10,641TotalRevenueColumnAmt
Related Or Exempt Func Income$10,641RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$10,641TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$29TotalRevenueColumnAmt
Unrelated Business Revenue$29UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$461,372TotalRevenueColumnAmt
Related Or Exempt Func Income$10,641RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$29UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$162,954TotalAmt
Program Services$162,954ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$9,930TotalAmt
Program Services$9,930ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$17,005TotalAmt
Program Services$17,005ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$646TotalAmt
Management And General$646ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,780TotalAmt
Management And General$10,780ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$154,811TotalAmt
Program Services$151,481ProgramServicesAmt
Management And General$3,330ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$11,039TotalAmt
Program Services$11,039ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,206TotalAmt
Program Services$6,206ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$10,824TotalAmt
Program Services$10,824ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,873TotalAmt
Program Services$4,873ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,997TotalAmt
Management And General$4,997ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescAMORTIZATIONDesc
Total$819TotalAmt
Management And General$819ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$394,884TotalAmt
Program Services$374,312ProgramServicesAmt
Management And General$20,572ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$143,627BOYAmt
EOY$206,019EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$4,096EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$143,627BOYAmt
EOY$210,115EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$143,627BOYAmt
EOY$210,115EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$143,627BOYAmt
EOY$210,115EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$143,627BOYAmt
EOY$210,115EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$66,488ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$280,100CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$334,978CurrentTaxYearMinus1YearAmt
Current Tax Year$450,702CurrentTaxYearAmt
Total$1,065,780TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$280,100CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$334,978CurrentTaxYearMinus1YearAmt
Current Tax Year$450,702CurrentTaxYearAmt
Total$1,065,780TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,065,780PublicSupportTotal170Amt
Total Support$1,065,780TotalSupportAmt
Gross Receipts Rltd Activities$10,641GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTAX STATUS JNS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME OR EXCISE TAX HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. JNS FOLLOWS ACCOUNTING GUIDANCE PROVIDED IN FASB ASC 740, "INCOME TAXES" WITH REGARD TO ACCOUNTING FOR UNCERTAIN INCOME TAX POSITIONS. THIS GUIDANCE DESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740 ALSO PROVIDES GUIDANCE ON DE-RECOGNITION OF TAX BENEFITS, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. JNS EVALUATES ALL SIGNIFICANT INCOME TAX POSITIONS AS REQUIRED BY THE MODIFIED CASH BASIS OF ACCOUNTING. AS OF DECEMBER 31, 2013, JNS DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF AN ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN TWELVE MONTHS OF THE REPORT DATE. JNS'S ANNUAL RETURNS ARE SUBJECT TO EXAMINATION BY THE RESPECTIVE TAXING JURISDICTIONS. JNS'S FEDERAL AND STATE RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION FOR THE LAST THREE YEARS. INTEREST AND PENALTIES RELATED TO INCOME TAXES ARE INCLUDED IN MANAGEMENT AND GENERAL EXPENSES, IF INCURRED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2FORM 990 - ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES JNS NOW EMPLOYS THREE FULL-TIME EDITORS AND ONE PART-TIME ASSISTANT EDITOR. JNS MAINTAINS A WEBSITE WITH NEWS THAT IS UPDATED DAILY, IF NECESSARY, AND ENGAGES DOZENS OF FREELANCE WRITERS, PHOTOGRAPHERS AND GRAPHIC DESIGNERS. JNS SUPPLIES ABOUT 55 SUBSCRIBER NEWSPAPERS, REPRESENTING 680,000 CIRCULATION, FOR ITS WEEKLY ELECTRONIC FEED OF NEWS BRIEFS, NEWS ARTICLES, ANALYSIS AND OPINION COLUMNS, AND FEATURE ARTICLES ABOUT SUBJECTS RELATING TO ISRAEL, THE MIDDLE EAST AND OTHER JEWISH TOPICS. CURRENTLY, 12 OF THE 15 TOP JEWISH PRINT NEWSPAPERS BY CIRCULATION, IN ADDITION 15 SMALLER PAPERS, ARE PUBLISHING JNS MATERIALS ON A REGULAR WEEKLY BASIS. ADDITIONALLY JNS IS PROVIDING A DAILY FEED OF NEWS BRIEFS TO SUBSCRIBERS THAT HAVE ONLY AN ONLINE PRESENCE AND A NEED TO PROVIDE UP-TO-DATE NEWS, AND IT HAS A VIBRANT SOCIAL MEDIA PRESENCE ON FACEBOOK AND TWITTER, DESIGNED TO ATTRACT A YOUNGER DEMOGRAPHIC TO ITS UPDATED WEBSITE. FORM 990, PART III, LINE 4A - FIRST ACCOMPLISHMENT SOCIAL MEDIA PRESENCE ON FACEBOOK AND TWITTER, DESIGNED TO ATTRACT A YOUNGER DEMOGRAPHIC TO ITS UPDATED WEBSITE. FORM 990, PART VI, LINE 2 - RELATED PARTY INFORMATION AMONG OFFICERS JOSH KATZEN A M E LI A KATZEN PRESIDENT TREASURER SPOUSE
FORM 990, PART VI, SECTION B, LINE 11FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 GENERAL MANAGER AND TREASURER REVIEWED THE FORM 990 FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION GOVERNING DOCUMENTS ARE PUBLICLY AVAILABLE AT MA SECRETARY OF STATE FORM 990, PART IX, LINE 11G - OTHER FEES FOR SERVICES DESCRIPTION PROGRAM SERVICE M GT & GENERAL F UNDRAISING PAYROLL PROCESSING & BANK FEE $ 0 $ 3,443 $ 0 WRITERS AND INTERNS $ 51,544 $ 0 $ 0 MEDIA PHOTO & GRAPHIC DESIGN $ 10,353 $ 0 $ 0
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES FORM 990 AND OTHER DOCUMENTS AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,330. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,330. PUBLISHING FEES: PROGRAM SERVICE EXPENSES 103,845. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 103,845. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 47,636. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,636.

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