2013-11-12T19:27:19-06:00 2012-12-31 GRANT THORNTON LLP 666 THIRD AVENUE NEW YORK NY 100174057 990 2012-01-01 133754293 The International Institute for the Study of Jewish Communities Inc % ALIYAH KOZIROVSKY-RATSEN INTE 2126876200 711 THIRD AVENUE Suite NEW YORK NY 10017 WILLIAM RECANT 2013-11-12 Laura Kielczewski 2125990100 2012 2016-02-24 21:20:13Z EUGENE PHILIPS 711 THIRD AVENUE NEW YORK NY 10017 347100 false X N/A X 1999 DE TO RESEARCH THE NEEDS OF JEWISH COMMUNITIES THROUGHOUT THE WORLD. 5 0 1 0 0 95000 347100 0 0 0 0 0 0 95000 347100 0 237084 0 0 94009 94160 0 0 0 0 0 94009 331244 991 15856 47637 63493 0 0 47637 63493 TO RESEARCH THE NEEDS OF JEWISH COMMUNITIES THROUGHOUT THE WORLD. false false 237084 237084 0 TO RESEARCH THE NEEDS OF JEWISH COMMUNITIES THROUGHOUT THE WORLD and to support projects that document and/or improve the condition of these communities. 237084 true true false false false false false false false false false false false false false true true false false false false true false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 1 true false false false false false false false false false false X 5 0 false false false false false false false true false false false true true true true true true false false false NY X ALIYAH KOZIROVSKY-RATSEN 2126876200 711 THIRD AVENUE NEW YORK NY 10017 STEVEN SCHWAGER 1.0 35.0 X X 0 539439 26103 EUGENE PHILIPS 1.0 35.0 X X 0 389063 36682 WILLIAM RECANT 1.0 35.0 X X 0 169359 39793 RALPH GOLDMAN 35.0 1.0 X X 77500 10732 GIDEON TAYLOR 1.0 35.0 X X 0 301371 45413 NEIL MALMUD 1.0 35.0 X 0 153080 10773 77500 1552312 169496 0 false true false 0 347100 347100 0 0 0 0 0 0 0 0 0 0 0 0 347100 0 0 237084 237084 0 77500 77500 0 0 0 10731 10731 5929 5929 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 331244 237084 94160 0 47637 63493 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 47637 63493 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 47637 63493 0 0 0 0 47637 63493 47637 63493 15856 X false true X true false X 65000 110000 374500 95000 347100 991600 0 0 65000 110000 374500 95000 347100 991600 0 991600 0 0 0 991600 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 347100 347100 347100 331244 331244 331244 FIN 48 FOOTNOTE SCHEDULE D, PART X, LINE 2 The income taxes topic 740, "Income Taxes" of FASB Accounting Standards Codification ("Codification") establishes criterion that an individual tax position has to be met for some or all the benefits of that position to be recognized in an entity's financial statements. On initial application, this criterion will be applied to all tax positions for which the statute of limitations remains open. Only tax positions that meet the "more-likely-than-not" recognition threshold at the adoption date will be recognized or continue to be recognized. This standard has had no material impact on the Institute's financial statements. The tax years ended 2009, 2010, 2011 and 2012 are still open to audit. The institute has processes currently in place to ensure the maintenance of its tax-exempt status; To identify and report unrealized income; determine its filing and tax obligations in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions. true Europe (Including Iceland and Greenland) general 200000 Europe (Including Iceland and Greenland) general 18174 Europe (Including Iceland and Greenland) general 18910 3 false false false false false false PROCEDURES FOR MONITORING THE USE OF FOREIGN GRANTS FORM 990, SCHEDULE F, PART I, LINE 2 Staff verify that the organization is a registered eligible non-profit organization. Staff make periodic visits to check on the status of various projects. X X X false true false false false false false false false STEVEN SCHWAGER 0 496580 42859 16688 9415 0 565542 EUGENE PHILIPS 0 382866 6197 10598 26084 0 425745 WILLIAM RECANT 0 167779 1580 4811 34982 0 209152 GIDEON TAYLOR 0 300662 709 6146 39267 0 346784 NEIL MALMUD 0 151726 1354 4066 6707 0 163853 supplemental nonqualified retirement plan form 990, schedule j, line 4b The JDC personnel and management committee adopted a "benefit restoration plan" ("BRP") to restore certain pension benefits to specified executive managers whose benefits were reduced due to the limitation contained in the federal omnibus budget reconciliation act of 1993 ("OBRA 93"). The BRP attempts to equalize benefits to these managers as compared to all other JDC employees covered by the JDC employee retirement plan ("Retirement plan"). Under the BRP, the covered employees are entitled to receive a supplemental benefit, paid by JDC, consisting of the difference between the retirement benefit computed pursuant to the BRP and the statutory benefit computed pursuant to the retirement plan. The supplemental benefit is served by JDC in a separate restricted fund, on a current basis, in accordance with computations made by JDC's actuary. Currently, three active executive managers and one retired executive manager participate in the BRP. The balance of the BRP is approximately $4,167,800 as of December 31, 2012 and is included in accounts payable and accrued expenses in the accompanying consolidated statement of financial position. COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S OFFICERS AND DIRECTORS ARE GIVEN A DRAFT OF THE COMPLETED FORM 990 FOR THEIR REVIEW AND COMMENTS. ALL COMMENTS ARE REVIEWED AND INCORPORATED INTO THE FINAL FORM 990 PRIOR TO FILING. MONITORING AND ENFORCING COMPLIANCE WITH THE POLICY FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICIES ARE DISSEMINATED TO THE OFFICERS AND DIRECTORS ALONG WITH A DISCLOSURE STATEMENT FOR THEM TO COMPLETE. THE DISCLOSURES ARE REVIEWED BY THE OFFICERS AND THE ATTORNEYS TO DETERMINE IF THERE ARE ANY CONFLICTS AND THE RESOLUTIONS THEREAFTER. ALL PERSONS DETERMINED TO POSSESS A CONFLICT OF INTEREST DO NOT PARTICIPATE IN THE DECISION MAKING PROCESS. FAILURE TO SUBMIT A CONFLICT OF INTEREST DISCLOSURE CAN RESULT IN REMOVAL FROM OFFICE. Process for determining compensation form 990, part VI, Section B, Line 15 JDC's personnel and management committee meets annually each December to review and approve the salaries and benefits of each employee. The personnel and management committee consists of nine JDC board members including the chairperson, the president, and the treasurer as well as two other past JDC presidents and four other board members appointed by the president. All members of the committee are independent directors/trustees of JDC. DOCUMENTS AVAILABILITY TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CENTER FOR JEWISH COMMUNITY DEVELOPMENT 711 THIRD AVENUE 1OTH FLOOR NEW YORK NY 10017 134140831 SEE PART VII DE 501(c)(3) 7 NA false THE CENTER FOR ADV OF JEWISH CIVILIZATN 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 134140775 SEE PART VII DE 501(c)(3) 7 NA false THE SCHUSTERMAN - JDC SUPPORT FOUNDATION 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 134006764 SEE PART VII DE 501(c)(3) 11A, I NA false THE THALHEIMER FAMILY-JDC SUPPORT FOUND 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 030391368 SEE PART VII DE 501(c)(3) 11A, I NA false SWERGOLD FAMILY FOUNDN FOR CHILDREN IN C 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 264139621 SEE PART VII DE 501(c)(3) 11A, I NA false JACK BUNCHER CHARITABLE FUND FOR AJJJDC 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 204393253 SEE PART VII PA 501(c)(3) 11A, I NA false THE AMERICAN JEWISH DISTRIBUTION COMMITT 711 THIRD AVENUE 0TH FLOOR NEW YORK NY 10017 131656634 SEE PART VII NY 501(c)(3) 7 NA false false false true false false false false false false false false false false true true false false false false American Jewish Joint Distribution Committee C 347100 CASH Part II, Column B, Identification of Related Tax-Exempt Organizations Name of the related orgazations and their Primary Activity (1) Center for Jewish Community Development, Inc. - Promotes the welfare of Jewish Communities Worldwide (2) The Center for Advancement of Jewish Civilization Inc. - Promotes advancement of Jewish civilization. (3) The Schusterman - JDC Support Foundation Inc. - To advance the charitable and educational purposes of the AJJDC. (4) The Thalheimer Family - JDC Support Foundation. - To advance the charitable and educational purposes of the AJJDC. (5) Swergold Family Foundation for children in Crises. - Supports the programs of AJJDC, particularly those for children in crisis. (6) Jack G. Buncher Charitable Fund for the AJJDC. - Supports the JDC mission and programs aiding children in crises (7) The American Jewish Joint Distribution Committee, Inc. - Sponsor programs of relief, rescue, and reconstruction to meet Jewish needs.