2014-05-28T09:45:08-05:00 2013-12-31 222428965 CITRIN COOPERMAN & CO LLP 529 FIFTH AVENUE NEW YORK NY 100174683 990 2013-01-01 133807016 THE JEWISH FOUNDATION FOR THE RIGHTEOUS INC JEWI 2127279955 305 SEVENTH AVENUE 19TH FLOOR NEW YORK NY 10001 MARK A GOLDSMITH SECRETARY-TREASURER 2127046255 2014-05-23 1 ERIC ALBERT P00536007 2126971000 2013 2015-11-30 17:44:51Z STANLEE J STAHL 305 SEVENTH AVENUE 19TH FLOOR NEW YORK NY 10001 7000407 0 X WWW.JFR.ORG X 1994 NY SUPPORT NON-JEWS, RIGHTEOUS GENTILES, WHO RISKED THEIR LIVES TO SAVE JEWS DURING THE HOLOCAUST. 14 14 12 0 0 0 3025244 2880794 73853 26920 304472 563278 471797 66377 3875366 3537369 1291963 1648642 0 0 576162 559929 0 0 511937 1101101 862728 2969226 3071299 906140 466070 8637421 9237893 61128 65042 8576293 9172851 X THE JEWISH FOUNDATION FOR THE RIGHTEOUS, INC. (JFR) HONORS AND SUPPORTS NON-JEWS, RIGHTEOUS GENTILES, WHO RISKED THEIR LIVES AND OFTEN THE LIVES OF THEIR FAMILIES TO SAVE JEWS DURING THE HOLOCAUST. THE FOUNDATION PROVIDES MONTHLY SUPPORT TO MORE THAN 681 AGED AND NEEDY NON-JEWISH RESCUERS IN 22 COUNTRIES. THROUGH ITS NATIONAL HOLOCAUST EDUCATION PROGRAM, THE FOUNDATION PRESERVES THE LEGACY OF THE RIGHTEOUS BY EDUCATING TEACHERS AND STUDENTS ABOUT THE HISTORY OF THE HOLOCAUST AND RESCUE. 0 0 2212420 1648642 RESCUER SUPPORT PROGRAM:JFR PROVIDES MONTHLY FINANCIAL ASSISTANCE TO MORE THAN 681 AGED AND NEEDY RIGHTEOUS GENTILES LIVING IN 22 COUNTRIES. THE MAJORITY OF THE RESCUERS RECEIVING FINANCIAL SUPPORT LIVE IN EASTERN EUROPE, WITH POLAND HAVING THE LARGEST NUMBER OF RESCUERS. THE FOUNDATION BEGAN BY SUPPORTING EIGHT RESCUERS IN THE LATE 1980S. IN 2013, THE JFR DISTRIBUTED MORE THAN $1.6 MILLION IN DIRECT SUPPORT OF RIGHTEOUS GENTILES. 195739 26920 EDUCATION PROGRAMS:JFR IS COMMITTED TO TEACHING THE HISTORY OF THE HOLOCAUST AND TO PRESERVING THE LEGACY OF RIGHTEOUS GENTILES, NON-JEWS WHO RISKED THEIR LIVES TO SAVE JEWS DURING THE HOLOCAUST. THIS IS DONE THROUGH THE HOLOCAUST TEACHER EDUCATION PROGRAM, WHICH IS COMPRISED OF FOUR KEY ELEMENTS: 1) JFR-PUBLISHED EDUCATIONAL MATERIALS; 2) THE ALFRED LERNER FELLOWSHIP PROGRAM; 3) A HOLOCAUST CENTERS OF EXCELLENCE PROGRAM; AND 4) EDUCATIONAL SEMINARS, INSTITUTES,AND WORKSHOPS FOR TEACHERS AND STUDENTS.(SEE SCHEDULE O FOR CONTINUATION) 2408159 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 12 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA HI MA NH NY OH NC OR PA SC VA CT KY IL KS MD NJ NM TN WI MI MN FL MS RI WV DC AK AZ OK ME WA UT GA X X STANLEE STAHL 2127279955 305 SEVENTH AVENUE 19TH FL NEW YORK NY 10001 ROMAN KENT PRESIDENT 1.00 X X 0 0 0 ROBERT SHILLMAN PHD TRUSTEE - ROTATED 10/31 0.10 X 0 0 0 PEACHES KEMPNER TRUSTEE 0.00 X 0 0 0 NORBERT GOLDFIELD MD TRUSTEE - ROTATED 9/2 0.10 X 0 0 0 MARK GOLDSMITH ESQ SECRETARY - TREASURER 2.00 X X 0 0 0 LEONARD LITTMAN TRUSTEE 0.10 X 0 0 0 JOHN D GOODKIND TRUSTEE - ROTATED 10/04 0.10 X 0 0 0 JASON SCHULWEIS TRUSTEE 0.30 X 0 0 0 JACK FARBER TRUSTEE - ROTATED 7/23 0.00 X 0 0 0 IRIS KATZ TRUSTEE 1.00 X 0 0 0 HAZEL SHANKEN TRUSTEE 0.30 X 0 0 0 HARVEY SCHULWEIS CHAIRMAN 1.00 X X 0 0 0 HARRIS L KEMPNER JR TRUSTEE 0.00 X 0 0 0 HANNAH WALDMAN TRUSTEE 0.30 X 0 0 0 EUGENE M GRANT TRUSTEE 0.10 X 0 0 0 DEBORAH DWORK PHD TRUSTEE 0.10 X 0 0 0 ABBY CRISSES TRUSTEE 0.50 X 0 0 0 STANLEE STAHL EXECUTIVE VICE PRESIDENT 65.00 X 215310 0 26607 215310 0 26607 1 0 1 0 PROSPECT DIRECT 2266 N PROSPECT AVENUE SUITE 336 MILWAUKEE WI 53202 DIRECT MAIL SERVICES 185321 1 240782 2640012 2880794 EDUCATION PROGRAMS 611710 24876 24876 EXHIBIT FEES 611710 2044 2044 26920 123541 123541 3568453 3128716 439737 439737 439737 334322 240782 334322 0 MADOFF LOSS RECOVERY 900099 66377 66377 66377 3537369 26920 0 629655 24000 24000 1624642 1624642 215310 130013 19576 65721 247105 149213 22467 75425 75685 45702 6881 23102 21829 13181 1985 6663 58485 21054 32168 5263 47681 47681 31053 24842 6211 71866 50189 4138 17539 29853 20897 1493 7463 103489 72442 9314 21733 210 147 63 57853 34933 5261 17659 DIRECT MAIL EXPENSES 264569 264569 EDUCATION PROGRAM 195739 195739 PAYROLL FEES 1930 1165 176 589 3071299 2408159 151203 511937 7529 3066327 3866964 1242864 420007 18648 19806 171345 132966 90315 38379 4202617 4868558 16650 16650 8637421 9237893 61128 65042 61128 65042 X 7948596 8583423 275682 221387 352015 368041 8576293 9172851 8637421 9237893 466070 130488 0 X 0 1 X 1 0 X 2747302 2841066 2425422 3025244 2880794 13919828 2747302 2841066 2425422 3025244 2880794 13919828 534554 13385274 613024 171068 110934 132637 123541 1151204 15071032 209098 0.88810 0.91940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 352015 16026 368041 336161 15854 352015 316877 19284 336161 1.00000 0 0 87233 75446 11787 84112 57520 26592 38379 X 3630106 130488 9930 140418 3489688 47681 47681 3537369 3033548 9930 9930 3023618 47681 47681 3071299 PART V, LINE 4: THE ENDOWMENT FUNDS ARE TO BE USED FOR HOLOCAUST EDUCATIONAL PURPOSES. PART X, LINE 2: JFR IS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). JFR IS SUBJECT TO UNRELATED BUSINESS INCOME TAXES ("UBIT"), IF APPLICABLE. FOR THE YEAR ENDED DECEMBER 31, 2013, JFR DID NOT OWE ANY UBIT. JFR RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX BENEFITS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE, JFR ASSESSES THE LIKELIHOOD, BASED ON ITS TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. MANAGEMENT EVALUATED JFR'S TAX POSITIONS AND CONCLUDED THAT JFR HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS. JFR FILES IN BOTH U.S. FEDERAL AND VARIOUS STATE TAXING JURISDICTIONS. GENERALLY, JFR IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL AND STATE TAXING AUTHORITIES FOR THE YEARS BEFORE 2010. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTEMENT EXPENSES 47,681. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 1138904 NORTH AMERICA/CANADA 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 17050 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 4800 RUSSIA & THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 463888 0 0 0 0 0 0 1624642 0 1624642 EUROPE GEORGE SARLO-DIRECT SUPPORT TO RUDOLFNE SCHREFFEL. 12000 WIRE TRANSFER EUROPE GRANTS TO BUY AND DISTRIBUTE MEDICATIONS TO RIGHTEOUS GENTILES. 10000 US BANK CHECK SUPPORT FOR RESCUERS EUROPE (INCLUDING ICELAND & GREENLAND) 400 1116792 BANK CHECKS AND WIRE TRANSFERS SUPPORT FOR RESCUERS NORTH AMERICA / CANADA 14 17050 BANK CHECKS AND WIRE TRANSFERS SUPPORT FOR RESCUERS EAST ASIA AND THE PACIFIC 2 4800 BANK CHECKS AND WIRE TRANSFERS SUPPORT FOR RESCUERS RUSSIA & THE NEWLY INDEPENDENT STATES 249 463888 BANK CHECKS AND WIRE TRANSFERS 0 0 0 0 0 0 PART I, LINE 2: RECIPIENTS ARE RECOGNIZED AS RESCUERS BY YAD VASHEM, ISRAEL'S HOLOCAUST AUTHORITY. THEY MUST HAVE BEEN BORN PRIOR TO 1934 AND ARE NOW IN FINANCIAL NEED. MOST ARE LIVING AT OR BELOW THE POVERTY LEVEL. THEY ARE REQUIRED TO SUBSTANTIATE THEIR FINANCIAL NEED BY SUBMITTING VERIFIABLE DOCUMENTATION. ANNUAL DINNER 565138 237486 327652 248555 79097 YAD 9966 3296 6670 6670 575104 240782 334322 248555 85767 334322 0 1 SPECIAL 2013 AWARDS 6 8550 REGULAR JFR SUPPORT 10 15450 PART I, LINE 2: RECIPIENTS ARE RECOGNIZED AS RESCUERS BY YAD VASHEM, ISRAEL'S HOLOCAUST AUTHORITY. THEY MUST HAVE BEEN BORN PRIOR TO 1934 AND ARE NOW IN FINANCIAL NEED. MOST ARE LIVING AT OR BELOW THE POVERTY LEVEL, SOME ARE IN SECTION 8A HOUSING AND RECEIVE MEDICAID. THEY ARE REQUIRED TO SUBSTANTIATE THEIR FINANCIAL NEED BY SUBMITTING VERIFIABLE DOCUMENTATION. X X 0 0 0 0 0 0 0 0 0 STANLEE STAHL EXECUTIVE VICE PRESIDENT 215310 0 0 0 0 0 0 0 26607 0 241917 0 0 0 FORM 990, PART III, LINE 4B, PROGRAM SERVICES: (CONTINUED) THE JFR EDUCATION PROGRAM EDUCATES MIDDLE AND HIGH SCHOOL TEACHERS FROM ACROSS THE UNITED STATES AND EASTERN EUROPE AS WELL AS U.S. HOLOCAUST CENTER PERSONNEL ABOUT THE HISTORY OF THE HOLOCAUST, RESCUE, AND THE CONTEXT IN WHICH THESE HEROIC RESCUERS ACTED. THERE IS NOW A CADRE OF OVER 475 MASTER TEACHERS FROM ACROSS THE U.S. AND EASTERN EUROPE WHO HAVE A FIRM GROUNDING IN THE HISTORY OF THE HOLOCAUST AND THE SUBJECT OF RESCUE. FORM 990, PART VI, SECTION A, LINE 2 HARVEY SCHULWEIS, CHAIRMAN, AND JASON SCHULWEIS, TRUSTEE, HAVE A FAMILY RELATIONSHIP. HARRIS L. KEMPNER, JR., TRUSTEE, AND PEACHES KEMPNER, TRUSTEE, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE ENTIRE FORM 990 WITH ALL SCHEDULES IS E-MAILED IN PDF FORMAT TO EVERY VOTING BOARD MEMBER (OR SENT BY HAND DELIVERY OR OVERNIGHT MAIL TO BOARD MEMBERS NOT HAVING E-MAIL) AT LEAST 10 DAYS PRIOR TO SUBMITTING THE FORM TO THE INTERNAL REVENUE SERVICE. AT THE NEXT BOARD MEETING FOLLOWING THE FILING, THE FULL BOARD RECEIVES A PRESENTATION REGARDING THE HIGHLIGHTS OF FORM 990 AND MAY ASK QUESTIONS WITH RESPECT TO THE CONTENTS OF THE 990. THE FULL BOARD DELEGATED TO THE AUDIT COMMITTEE OF THE BOARD THE RESPONSIBILITY OF A DETAILED REVIEW OF THE FORM 990 PRIOR TO FILING AND PROVIDING COMMENTS TO THE RETURN PREPARER. THE REMAINING BOARD MEMBERS WERE NOT PRECLUDED FROM PROVIDING COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS AND OFFICERS. COVERED PERSONS ARE REQUIRED TO DISCLOSE ANNUALLY ANY ACTUAL AND POTENTIAL CONFLICTS TO THE BOARD CHAIR, WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE ENTIRE BOARD OR A DULY CONSTITUTED INDEPENDENT COMMITTEE THEREOF FOR REVIEW AND DETERMINATION OF WHETHER ANY ACTUAL CONFLICT EXISTS AND THE APPROPRIATE ACTION TO BE TAKEN. ANY BOARD MEMBER WITH A POTENTIAL CONFLICT OF INTEREST IS TO RECUSE ONESELF FROM PARTICIPATING IN THE DISCUSSION AND VOTING ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 EXCLUDING THE LIST OF DONORS ARE ON THE FOUNDATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.