2013-05-14T09:20:56-05:00 2012-06-30 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2011-07-01 520607957 THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE INC ASSO 4107274828 101 W MOUNT ROYAL AVENUE BALTIMORE MD 21201 MARK SMOLARZ 4107274828 2013-05-09 1 JULIA FLANNERY CPA P00928918 4102469300 2011 2016-02-24 21:20:13Z MARC TERRILL 101 W MOUNT ROYAL AVENUE BALTIMORE MD 21201 46499410 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. 30 30 150 7500 369060 76353 39543640 42947080 3162096 3109330 292537 253389 163605 189611 43161878 46499410 27255338 28642768 0 0 9246736 10011401 13407 16508 4492638 7544976 5927350 44060457 44598027 -898579 1901383 30247791 32736189 14428591 15015606 15819200 17720583 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 37572081 28642768 3289641 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). 37572081 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 1 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 148 0 1 150 1 1 1 0 0 0 0 0 0 0 0 0 X 30 30 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 BRUCE SHOLK 6.00 X X 0 0 0 HOWARD FRIEDMAN 3.00 X X 0 0 0 HARRIET BERG 2.00 X 0 0 0 LAURA BLACK 1.50 X 0 0 0 MELISSA F CORDISH 1.50 X 0 0 0 JUDITH FADER 1.50 X 0 0 0 KATHY FRIED 2.00 X 0 0 0 NANCY HACKERMAN 1.50 X 0 0 0 DANIEL HIRSCHHORN 2.00 X 0 0 0 JM SCHAPIRO 2.00 X X 0 0 0 BRUCE S HOFFBERGER 3.00 X X 0 0 0 LINDA A HURWITZ 1.50 X 0 0 0 WENDY JACHMAN 1.50 X 0 0 0 RINA JANET 4.00 X 0 0 0 ELLEN MACKS 4.00 X 0 0 0 ROBIN MILLER 1.50 X 0 0 0 YEHUDA NEUBERGER 2.00 X 0 0 0 MARK NEUMANN 3.00 X 0 0 0 TAMARA S PLANT 1.50 X 0 0 0 NANCY KOHN RABIN 3.00 X 0 0 0 TERRY RUBENSTEIN 1.50 X 0 0 0 ROBERT C RUSSEL 2.00 X 0 0 0 PHILIP E SACHS 2.00 X 0 0 0 MICHAEL SAXON 1.50 X 0 0 0 BETH GOLDSMITH 4.00 X 0 0 0 LOUIS THALHEIMER 1.50 X 0 0 0 DEBRA S WEINBERG 3.00 X 0 0 0 GLENN WEINBERG 1.50 X 0 0 0 JIMMY BERG 1.50 X 0 0 0 GENINE MACKS FIDLER 1.50 X 0 0 0 MARC B TERRILL 40.00 X 501678 0 39278 MARK SMOLARZ 40.00 X 183212 0 24458 MICHAEL FRIEDMAN 40.00 X 182196 0 8521 MATTHEW FREEDMAN 40.00 X 136493 0 15490 MICHAEL HOFFMAN 40.00 X 103784 0 29220 MICHAEL DYE 40.00 X 103722 0 27853 LESLIE POMERANTZ 40.00 X 122734 0 4992 DARRELL FRIEDMAN 0.00 X 131865 0 0 1465684 0 149812 13 1 1 0 ARMADA BENEFIT PARTNERS PO BOX 17353 BALTIMORE MD 21297 EMPLOYEE BENEFITS SERVICES 499805 FIELD TRAVEL 295 MADISON AVE STE 1805 NEW YORK NY 10017 TRAVEL EXPENSES 206867 MOUNT ROYAL PRINTING COMPANY 6310 BLAIR HILL LANE BALTIMORE MD 21209 PRINTING SERVICES 158618 MCGLADREY & PULLEN LLC 100 INTERNATIONAL DRIVE BALTIMORE MD 21202 AUDITING & ACCT. SERVICES 157300 GIL TOURS TRAVEL INC 1511 WALNUT STREET PHILADELPHIA PA 19102 TRAVEL EXPENSES 156448 5 31195350 7023424 225000 4503306 2290526 42947080 ENDOWMENT FEE INCOME 900099 2336835 1967775 369060 OPERATING PROGRAMS 900099 772495 772495 3109330 253389 253389 9300 0 9300 9300 9300 MISCELLANEOUS 900099 180311 180311 180311 46499410 2920581 369060 262689 28592425 28592425 50343 50343 762616 485344 277272 7484096 4902410 924062 1657624 1188482 779018 172057 237407 576207 377688 83418 115101 42960 16730 26230 99374 99374 16508 16508 288255 74018 204851 9386 395911 57730 5971 332210 406369 267148 49831 89390 103681 68160 12714 22807 1405857 924212 172395 309250 152321 41150 69851 41320 180036 41047 118060 20929 147553 147553 89742 18641 71101 PROGRAM SERVICE EXPENSE 1784802 803009 10401 971392 ALLOWANCE FOR UNCOLLECT 620000 620000 MISCELLANEOUS EXPENSES 210489 73008 88167 49314 44598027 37572081 2533308 4492638 229932 18294653 20712991 1076346 1144197 125000 125000 1604308 619224 3327 2491 473924 188805 8554506 8552593 115727 1160956 30247791 32736189 4595390 3856781 3344 329407 369847 352775 8648826 10074317 811184 402326 14428591 15015606 X -2403178 -2518660 18222378 20239243 15819200 17720583 30247791 32736189 1901383 0 X 0 1 1 X 0 X 38447105 40429986 39668282 39543640 42947080 201036093 38447105 40429986 39668282 39543640 42947080 201036093 201036093 3338693 522741 364156 302762 262689 4791041 3395 11238 14210 28843 205855977 15291161 0.97660 0.96300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 173840000 15268000 -4072000 17311000 167725000 135835000 21526000 32236000 15757000 173840000 121685000 13180000 17013000 16043000 135835000 158935000 8400000 -31013000 14637000 121685000 0.70330 0.02480 0.27190 0 1 1 0 OTHER LIABILITIES 402326 402326 46499410 44598027 1901383 1901383 69799705 23300295 23300295 46499410 0 46499410 67301812 22703785 22703785 44598027 0 44598027 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: 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 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 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 DE-RECOGNITION, 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 2009. PART XII, LINE 2D - OTHER ADJUSTMENTS: REVENUE FOR THE ASSOCIATED JEWISH CHARITES REPORTED ON THE CONSOLIDATED F/S 23,538,449. REVENUE FOR THE VARIOUS ANNUITY TRUSTS REPORTED ON THE CONSOLIDATED F/S -238,154. PART XIII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF THE ASSOCIATED JEWISH CHARITIES REPORTED ON THE CONSOLIDATED F/S 22,580,972. EXPENSES OF THE VARIOUS ANNUITY TRUSTS REPORTED ON THE CONSOLIDATED F/S 122,813. MIDDLE EAST AND NORTH AFRICA 0 1 PROGRAM SERVICE COORDINATING MISSIONS 936042 0 1 0 0 0 1 936042 0 936042 0 0 0 0 0 0 X 1 SIEGEL MARKETING GROUP 1845 N FARWELL AVE SUITE 300 MILWAUKEE WI 53202 TELE-FUNDING 0 13450 16508 -3058 13450 16508 -3058 MD 1 AMERICAN FRIENDS OF ORR SHALOM 11831 MINNETONKA BLVD C/O CINDY AMBERGER MINNEAPOLIS MN 55305 133502817 501(C)(3) 40000 GENERAL SUPPORT AMERICAN JEWISH COMMITTEE 5750 PARK HEIGHTS BALTIMORE MD 21215 135563393 501(C)(3) 50000 GENERAL SUPPORT BAIS HAMEDRASH AND MESIVTA OF BALTIMORE 6823 OLD PIMLICO ROAD BALTIMORE MD 21209 521980774 501(C)(3) 61038 GENERAL SUPPORT BAIS YAAKOV SCHOOL FOR GIRLS 11111 PARK HEIGHTS AVE OWINGS MILLS MD 21117 520613700 501(C)(3) 840811 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) 35968 GENERAL SUPPORT BALTIMORE HEBREW INSTITUTE AT TOWSON UNIVERSITY 8000 YORK ROAD TOWSON MD 21252 520939453 501(C)(3) 660000 GENERAL SUPPORT BALTIMORE JEWISH COUNCIL 5750 PARK HEIGHTS AVENUE SUITE 329 BALTIMORE MD 21215 521912836 501(C)(3) 773730 GENERAL SUPPORT BEIT RJ KAREN SOBER 909 BERRYMANS LANE 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) 474522 GENERAL SUPPORT BNOS YISROEL 6300 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522231272 501(C)(3) 231585 GENERAL SUPPORT CENTER FOR JEWISH EDUCATION 5708 PARK HEIGHTS AVENUE BALTIMORE MD 212153996 520591707 501(C)(3) 1880522 GENERAL SUPPORT CHAI 5809 PARK HEIGHTS AVENUE BALTIMORE MD 21215 237097000 501(C)(3) 558551 GENERAL SUPPORT CHIZUK AMUNO CONGREGATION 8100 STEVENSON ROAD BALTIMORE MD 21208 521881706 27600 GENERAL SUPPORT DEPARTMENT OF ADVANCEMENT SERVICES YESHIVA UNIVERSITY 500 WEST 185TH STREET SUITE 725 NEW YORK NY 100333201 131624225 501(C)(3) 100000 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) 20059 GENERAL SUPPORT HILLEL THE FOUNDATION FOR JEWISH CAMPUS LIFE 800 EIGHTH STREET NW WASHINGTON DC 20001 521844823 501(C)(3) 15000 GENERAL SUPPORT JEWISH AGENCY FOR ISRAEL 6101 MONTROSE ROAD ROCKVILLE MD 20852 131760102 501(C)(3) 225000 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) 10000 GENERAL SUPPORT JEWISH COMMUNITY CENTER 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 520607909 501(C)(3) 3658688 GENERAL SUPPORT JEWISH COMMUNITY SERVICES 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 520607909 501(C)(3) 6825180 GENERAL SUPPORT JEWISH COUNCIL FOR PUBLIC AFFAIRS 116 EAST 27TH STREET 10TH FLOOR NEW YORK NY 10016 131624104 501(C)(3) 61647 GENERAL SUPPORT JEWISH EDUCATION SERVICE OF NORTH AMERICA INC 111 EIGHTH AVENUE 11TH FLOOR NEW YORK NY 10011 131628141 501(C)(3) 42383 GENERAL SUPPORT JEWISH FED OF HOWARD COUNTY 10630 LITTLE PATUXENT PARKWAY SUITE 400 CENTURY PLAZA 1000 COLUMBIA MD 210443294 237072654 501(C)(3) 447969 GENERAL SUPPORT JEWISH FEDERATIONS OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 100041010 131624240 501(C)(3) 7297208 GENERAL SUPPORT JEWISH MUSEUM OF MARYLAND 15 LLOYD STREET BALTIMORE MD 21202 526034761 501(C)(3) 249764 GENERAL SUPPORT JEWISH TELEGRAPHIC AGENCY 330 SEVENTH AVENUE 17TH FL NEW YORK NY 10001 130887610 501(C)(3) 29317 GENERAL SUPPORT JOINT DISTRIBUTION COMMITTEE 711 3RD AVENUE NEW YORK NY 10017 131656634 501(C)(3) 434328 GENERAL SUPPORT KRIEGER SCHECHTER DAY SCHOOL 8100 STEVENSON ROAD BALTIMORE MD 21208 520591562 501(C)(3) 264650 GENERAL SUPPORT LEVINDALE NORTHWEST SENIOR SHUTTLE 2415 WEST BELVEDERE AVE BALTIMORE MD 21215 521788224 501(C)(3) 47000 GENERAL SUPPORT MARYLAND ISRAEL DEVELOPMENT CENTER 401 E PRATT STREET 7TH FLOOR BALTIMORE MD 21202 521777737 501(C)(3) 150000 GENERAL SUPPORT MEALS ON WHEELS OF CENTRAL MD 515 S HAVEN STREET BALTIMORE MD 21224 526074723 501(C)(3) 120000 GENERAL SUPPORT MOISHE HOUSE 1330 BROADWAY SUITE 801 C/O DAVID CYGIELMAN OAKLAND CA 94612 262599786 501(C)(3) 30000 GENERAL SUPPORT NER ISRAEL 400 MOUNT WILSON LANE PIKESVILLE MD 21208 520660881 501(C)(3) 482490 GENERAL SUPPORT NEXT A DIVISION OF BIRTHRIGHT ISRAEL FOUNDATION 33 E 33RD ST 10TH FLOOR NEW YORK NY 10016 134092050 501(C)(3) 25000 GENERAL SUPPORT NISSAN MOTOR ACCEPTANCE CORPORATION PO BOX 9001133 LOUISVILLE KY 402901133 336226449 5394 GENERAL SUPPORT OHR CHADASH ACADEMY OF BALTIMORE 5700 PARK HEIGHTS AVE BALTIMORE MD 21215 452187170 75000 GENERAL SUPPORT PEARLSTONE CONFERENCE AND RETREAT CTR 5425 MT GILEAD ROAD REISTERSTOWN MD 21136 432080719 501(C)(3) 262974 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) 37003 GENERAL SUPPORT SINAI HOSPITAL OF BALTIMORE 2401 W BELVEDERE AVENUE GENERAL ACCOUNTING BALTIMORE MD 21215 520486540 501(C)(3) 50000 GENERAL SUPPORT TALMUDICAL ACADEMY 4445 OLD COURT ROAD BALTIMORE MD 21208 520591676 501(C)(3) 500418 GENERAL SUPPORT THE BIRTHRIGHT ISRAEL FOUNDATION 33 EAST THIRTY THIRD STREET SEVENTH FLOOR NEW YORK NY 10016 134092050 501(C)(3) 235388 GENERAL SUPPORT TORAH INSTITUTE OF BALTIMORE 35 ROSEWOOD LANE OWINGS MILLS MD 21117 237304990 501(C)(3) 345364 GENERAL SUPPORT TOWSON UNIVERSITY 8000 YORK ROAD BURSAR S OFFICE TOWSON MD 212520001 526002033 501(C)(3) 50000 GENERAL SUPPORT UNIVERISTY OF MARYLAND HILLEL 7612 MOWATT LANE COLLEGE PARK MD 20740 530179971 501(C)(3) 243990 GENERAL SUPPORT WORLD UNION FOR PROGRESSIVE JUDAISMLTD 633 THIRD AVENUE 6TH FLOOR NEW YORK NY 10017 131930176 501(C)(3) 50000 GENERAL SUPPORT YU-INSTITUTE FOR UNIVERSITY SCHOOL PARTNERSHIP 500 W 185TH STREET - BH 214 NEW YORK NY 10033 131624225 501(C)(3) 100000 GENERAL SUPPORT 49 1 FELLOWSHIP 15 50343 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 416259 0 75000 0 10419 0 9800 0 29478 0 540956 0 0 0 MARK SMOLARZ 183212 0 0 0 0 0 7475 0 16983 0 207670 0 0 0 MICHAEL FRIEDMAN 182196 0 0 0 0 0 7290 0 1231 0 190717 0 0 0 MATTHEW FREEDMAN 136493 0 0 0 0 0 5060 0 10430 0 151983 0 0 0 DARRELL FRIEDMAN 131865 0 0 0 0 0 0 0 0 0 131865 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES BUSINESS RELATED TRAVEL AND OTHER EXPENSES TO MARC TERRILL PURSUANT TO HIS EMPLOYMENT CONTRACT. NONE OF THESE ITEMS ARE TREATED AS TAXABLE COMPENSATION. PART I, LINE 4B LINE 4B - PAYMENTS FROM SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS MARC TERRILL - 0 MICHAEL FRIEDMAN - 0 DARRELL FRIEDMAN - $131,865 ALL CONTRIBUTIONS INTO THE PLAN ARE AT THE DISCRETION OF THE PARTICIPANT. THE ASSOCIATED MAKES NO CONTRIBUTIONS ON BEHALF OF THE INDIVIDUAL. WITHDRAWALS ARE AT THE DISCRETION OF THE PARTICIPANT. UPON LEAVING EMPLOYMENT WITH THE ASSOCIATED, THE PARTICIPANT MUST EITHER TAKE A FULL DISTRIBUTION OR TRANSFER THE ACCOUNT TO ANOTHER CUSTODIAN. MARC TERRILL TO HELP PURCHASE A HOME IN THE BALTIMORE AREA AS A RETENTION STRATEGY X 125000 125000 0 1 1 125000 X 161 1532222 FMV AT CONTRIBUTION DATE X LIFE INSURANCE POLICIES 17 758304 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 DEBRA S. WEINBERG AND GLENN L. WEINBERG HAVE A FAMILY RELATIONSHIP. HARRIET BERG AND JIMMY BERG HAVE A FAMILY RELATIONSHIP. GENINE MACKS FIDLER AND ELLEN MACKS 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. NO NEGOTIATION IS UNDERTAKEN BETWEEN THE EMPLOYEE AND THE COMMITTEE. 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 VII OFFICER, MARC TERRILL IS ALSO AN OFFICER OF ASSOCIATED JEWISH CHARITIES OF BALTIMORE (AJC) AND THE JEWISH WELFARE FUND (JWF). HOURS DEVOTED TO THE AJC ARE 10 HOURS PER WEEK AND HOURS DEVOTED TO THE JWF ARE 1.5 HOURS PER WEEK. THE FOLLOWING BOARD MEMBERS ARE ALSO DIRECTORS OF AJC AND JWF. HOURS PER WEEK AJC JWF PHILIP SACHS 4.0 1.5 NANCY HACKERMAN 2.0 1.5 ROBERT RUSSEL 2.0 1.5 BRUCE SHOLK 3.0 1.5 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 89.27% THE ASSOCIATED PROGRAM EXPENSE 37,572,081 TOTAL EXPENSE 44,598,027 PROGRAM SERVICE % 84.25% AJC PROGRAM EXPENSE 24,195,719 TOTAL EXPENSE 24,590,938 PROGRAM SERVICE % 98.39% TOTAL PROGRAM EXPENSE 61,767,800 TOTAL EXPENSE 69,188,965 PROGRAM SERVICE % 89.27% ASSOCIATED JEWISH CHARITIES OF BALTIMORE INC 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 526024192 EXEMPT ORGANIZATION MD 501(C)(3) 7 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 ASSOCIATED JEWISH CHARITIES OF BALTIMORE INC C 7023424 CASH VALUE