2013-07-23T16:18:54-05:00 2012-12-31 222428965 CITRIN COOPERMAN & CO LLP 529 FIFTH AVENUE NEW YORK NY 100174683 990 2012-01-01 133807016 THE JEWISH FOUNDATION FOR THE RIGHTEOUS INC JEWI 2127279955 305 SEVENTH AVENUE 19TH FLOOR NEW YORK NY 10001 MARK A GOLDSMITH 2127046255 2013-07-22 1 ERIC ALBERT P00536007 2126971000 2012 2016-02-24 21:20:13Z STANLEE J STAHL 305 SEVENTH AVENUE 19TH FLOOR NEW YORK NY 10001 6217987 0 X WWW.JFR.ORG X 1995 NY SUPPORT NON-JEWS, RIGHTEOUS GENTILES, WHO RISKED THEIR LIVES TO SAVE JEWS DURING THE HOLOCAUST. 17 17 13 0 0 0 2466005 3025244 0 73853 110934 304472 64704 471797 2641643 3875366 2000752 1291963 0 0 651534 576162 0 0 558523 923487 1101101 3575773 2969226 -934130 906140 7575265 8637421 97712 61128 7477553 8576293 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 700 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 1891616 1291963 RESCUER SUPPORT PROGRAM:JFR PROVIDES MONTHLY FINANCIAL ASSISTANCE TO SOME 700 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 2012, THE JFR DISTRIBUTED MORE THAN $1.2 MILLION IN DIRECT SUPPORT OF RIGHTEOUS GENTILES. 354681 73853 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 COMPRISES 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) 2246297 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 10 0 13 1 0 0 0 0 0 1 1 0 0 0 0 X 17 17 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 ORGANIZATION 2127279955 305 SEVENTH AVENUE 19TH FL NEW YORK NY 10001 HARVEY SCHULWEIS 1.00 X X 0 0 0 ROMAN KENT 1.00 X X 0 0 0 MARK GOLDSMITH ESQ 1.50 X X 0 0 0 ABBY CRISSES 0.10 X 0 0 0 DEBORAH DWORK PHD 0.10 X 0 0 0 EUGENE M GRANT 0.10 X 0 0 0 HANNAH WALDMAN 0.30 X 0 0 0 HARRIS L KEMPNER JR 0.00 X 0 0 0 HAZEL SHANKEN 0.30 X 0 0 0 IRIS KATZ 0.30 X 0 0 0 JACK FARBER 0.00 X 0 0 0 JASON SCHULWEIS 0.30 X 0 0 0 JOHN D GOODKIND 0.10 X 0 0 0 LEONARD LITTMAN 0.10 X 0 0 0 NORBERT GOLDFIELD MD 0.10 X 0 0 0 PEACHES KEMPNER 0.10 X 0 0 0 ROBERT SHILLMAN PHD 0.10 X 0 0 0 STANLEE STAHL 60.00 X 215365 0 23954 215365 0 23954 1 0 1 0 0 213903 2811341 3025244 EDUCATION PROGRAMS 611710 70547 70547 EXHIBIT FEES 611710 3306 3306 73853 132637 132637 2225329 2053494 171835 171835 171835 289127 213903 289127 0 MADOFF LOSS RECOVERY 900099 471797 471797 471797 3875366 73853 0 776269 26050 26050 1265913 1265913 216300 140595 21630 54075 261006 147431 23449 90126 69075 41696 6537 20842 29781 17958 2799 9024 18441 8483 8298 1660 48617 22364 21878 4375 53362 53362 33239 26591 6648 93868 62924 6027 24917 40849 28186 2451 10212 90426 54567 8540 27319 9389 6572 2817 70075 42286 6618 21171 EDUCATION PROGRAM 354681 354681 DIRECT MAIL EXPENSES 288154 288154 2969226 2246297 164406 558523 3342416 3066327 324321 1242864 7000 18648 952892 862577 152528 90315 3732350 4202617 16650 16650 7575265 8637421 97712 61128 97712 61128 X 6696247 7948596 445145 275682 336161 352015 7477553 8576293 7575265 8637421 906140 192600 0 X 0 1 X 1 0 X 7800692 2747302 2841066 2425422 3025244 18839726 7800692 2747302 2841066 2425422 3025244 18839726 574127 18265599 613024 171068 110934 132637 1027663 19867389 182178 0.91940 0.91420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 336161 15854 352015 316877 19284 336161 1.00000 0 0 21349 21349 0 205846 153790 52056 725697 687438 38259 90315 X 4014604 192600 192600 3822004 53362 53362 3875366 2915864 0 2915864 53362 53362 2969226 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS ARE TO BE USED FOR HOLOCAUST EDUCATIONAL PURPOSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012, 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. 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 2009. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 823700 NORTH AMERICA 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 10400 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 3200 RUSSIA & THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES SUPPORT GRANTS TO INDIVIDUAL RESCUERS 383850 0 0 0 0 0 0 1221150 0 1221150 EUROPE GEORGE SARLO-DIRECT SUPPORT TO RUDOLFNE SCHREFFEL. 12000 WIRE TRANSFER EUROPE THIS GRANT IS MADE TO PURCHASE AND DISTRIBUTE MEDICATIONS TO RESCUERS IN EASTERN EUROPE. 10000 US BANK CHECK 2 SUPPORT FOR RESCUERS EUROPE (INCLUDING ICELAND & GREENLAND) 454 801700 BANK CHECKS AND WIRE TRANSFERS SUPPORT FOR RESCUERS NORTH AMERICA 4 10400 BANK CHECKS AND WIRE TRANSFERS SUPPORT FOR RESCUERS EAST ASIA AND THE PACIFIC 2 3200 BANK CHECKS AND WIRE TRANSFERS SUPPORT FOR RESCUERS RUSSIA & THE NEWLY INDEPENDENT STATES 284 383850 BANK CHECKS AND WIRE TRANSFERS 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: RECIPIENTS ARE RECOGNIZED AS RESCUERS BY YAD VASHEM IN ISRAEL. 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. DINNER CAMPAIGN 503030 213903 289127 289127 503030 213903 289127 289127 289127 0 1 SPECIAL 2012 AWARDS 10 4000 REGULAR JFR SUPPORT 12 18450 FUNERAL GRANT LIDIA FURMANSKY 1 3600 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 215365 0 0 0 0 0 0 0 23954 0 239319 0 0 0 PROGRAM SERVICE STATEMENT 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 400 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 AND THE AUDITED FINANCIAL STATEMENTS ARE ON THE FOUNDATION'S WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.