PITTSBURGH JEWISH EDUCATIONAL IMPROVEMENT FOUNDATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- PITTSBURGH JEWISH EDUCATIONAL IMPROVEMENT FOUNDATION (EIN 31-1784174)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-10
- IRS object ID
- 201331309349302858
- Schema version
- 2011v1.5
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-10T14:28:13-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251408703 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHNEIDER DOWNS & CO INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1133 PENN AVENUE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311784174 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PITTSBURGH JEWISH EDUCATIONAL | BusinessNameLine1 |
| Business Name Line2 | IMPROVEMENT FOUNDATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PITT | NameControl |
| Phone | 4126818000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 MCKEE PLACE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15213 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFFREY H FINKELSTEIN | Name |
| Title | PRESIDENT | Title |
| Phone | 4126818000 | Phone |
| Date Signed | 2013-05-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SUSAN M KIRSCH | Name |
| PTIN | P00341397 | PTIN |
| Phone | 4122613644 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEFFREY H FINKELSTEIN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 MCKEE PLACE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15213 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2379263 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2001 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | TO SUPPORT THE EDUCATIONAL MISSION OF THE JEWISH FEDERATION OF GREATER PITTSBURGH. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 8 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2028584 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2376725 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3598 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2538 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2032182 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2379263 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1927249 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 2219560 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 64230 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 121303 | OtherExpensePriorYear |
| Other Expenses Current Year | 139474 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2048552 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2359034 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -16370 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 20229 | RevenuesLessExpensesCY |
| Total Assets BOY | 181374 | TotalAssetsBOY |
| Total Assets EOY | 200300 | TotalAssetsEOY |
| Total Liabilities BOY | 152573 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 151270 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 28801 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 49030 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE FINANCIAL SUPPORT TO SCHOLARSHIP PROGRAMS BENEFITTING STUDENTS ENROLLED IN K-8 SCHOOLS IN ACCORDANCE WITH THE PENNSYLVANIA EDUCATIONAL IMPROVEMENT TAX CREDIT PROGRAM. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2285094 | Expense |
| Grants | 2219560 | Grants |
| Revenue | 0 | Revenue |
| Description | PROVIDING SCHOLARSHIP FUNDING TO SCHOOLS IN PENNSYLVANIA FOR ENROLLED STUDENTS FROM FAMILIES OF LIMITED FINANCIAL MEANS. | Description |
| Total Program Service Expense | 2285094 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILO AVERBACH TREASURER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4126818000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 MCKEE PLACE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15213 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| CHERYL MOORE | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| HOWARD VALINSKY | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| MACY KISILINSKY | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| SHALOM JACOBS | ||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | |
| LOUIS PLUNG | ||||||
| CHAIR | 0.50 | X | 0 | 0 | 0 | X |
| JEFFREY FINKELSTEIN | ||||||
| PRESIDENT | 0.50 | X | 0 | 304323 | 37036 | X |
| DANIEL O BRANDEIS ESQ | ||||||
| SECRETARY | 0.50 | X | 0 | 154011 | 14608 | X |
| MILO AVERBACH | ||||||
| TREASURER | 0.50 | X | 0 | 120496 | 10855 | X |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 578830 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 62499 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH FEDERATION OF GREATER PITTSBURGH | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 234 MCKEE PLACE | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15213 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | ADMINISTRATION | DescriptionOfServices |
| Compensation | 134784 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| All Other Contributions | 2376725 | AllOtherContributions |
| Total Contributions | 2376725 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2538 | TotalRevenueColumn |
| Exclusion | $2,538 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2379263 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,538 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2219560 | Total |
| Program Services | 2219560 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4690 | Total |
| Management And General | 4690 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134784 | Total |
| Program Services | 65534 | ProgramServices |
| Management And General | 5020 | ManagementAndGeneral |
| Fundraising | 64230 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2359034 | Total |
| Program Services | 2285094 | ProgramServices |
| Management And General | 9710 | ManagementAndGeneral |
| Fundraising | 64230 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 181374 | BOY |
| EOY | 200300 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 181374 | BOY |
| EOY | 200300 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 152573 | BOY |
| EOY | 151270 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 152573 | BOY |
| EOY | 151270 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28801 | BOY |
| EOY | 49030 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28801 | BOY |
| EOY | 49030 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 181374 | BOY |
| EOY | 200300 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 20229 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH FEDERATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251017602 | EIN |
| Type Of Organization | 7 | TypeOfOrganization |
| Listed In Governing Doc | 1 | ListedInGoverningDoc |
| Supported Organization Notified | 1 | SupportedOrganizationNotified |
| Organized In US | 1 | OrganizedInUS |
| Amount | $2,224,250 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 2224250 | SumOfAmounts |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE JEWISH FEDERATION OF GREATER PITTSBURGH (JFGP) IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS ALSO CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION. THE PJEIF AND PRE-K AND THREE SUPPORTING FOUNDATIONS ARE TAX-EXEMPT SUPPORTING ORGANIZATIONS OF THE JFGP UNDER SECTION 501(C)(3) OF THE IRC. THE JFGP FOLLOWS THE CODIFICATION TOPIC ON INCOME TAXES. THE TOPIC PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. THE JFGP'S COMBINED STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2012 AND 2011 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE JFGP HAS NO UNRECOGNIZED TAX BENEFITS. THE JFGP BELIEVES THAT IT IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2009. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|---|---|
| COMMUNITY DAY SCHOOL | |||||||||
| 6424 FORWARD AVENUE | PITTSBURGH | PA | 15217 | 250969468 | 501(C)(3) | 601454 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| HILLEL ACADEMY | |||||||||
| 5685 BEACON ST | PITTSBURGH | PA | 15217 | 251067130 | 501(C)(3) | 550360 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| YESHIVA SCHOOLS | |||||||||
| 2100 WIGHTMAN ST | PITTSBURGH | PA | 15217 | 256011064 | 501(C)(3) | 1067746 | N/A | N/A | SCHOLARSHIP PROGRAM SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 3 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: GRANTS ARE DISTRIBUTED TO THE APPLICABLE SCHOOL FOR DISTRIBUTION BY THE SCHOOL BASED ON THE STUDENT'S ELIGIBILITY FOR TUITION ASSISTANCE. SCHOOLS ARE ADVISED THAT IF THE STUDENT WITHDRAWS FROM THE PROGRAM DURING THE YEAR, SCHOLARSHIP FUNDS ARE TO BE RETURNED TO THE PROGRAM AND WILL BE INCLUDED IN FUTURE GRANT POOLS FOR DISTRIBUTION. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JEFFREY FINKELSTEIN | |||||||||||||
| 0 | 270093 | 0 | 30000 | 0 | 4230 | 0 | 15216 | 0 | 21820 | 0 | 341359 | 0 | 0 |
| DANIEL O BRANDEIS ESQ | |||||||||||||
| 0 | 134840 | 0 | 18500 | 0 | 671 | 0 | 7701 | 0 | 6907 | 0 | 168619 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | A BUSINESS RELATIONSHIP EXISTS BETWEEN MOORE, VALINSKY, KISILINSKY, PLUNG, BRANDEIS, AVERBACH, AND FINKELSTEIN. |
| FORM 990, PART VI, SECTION A, LINE 7A | AS INDICATED IN THE ORGANIZATION'S BYLAWS, EACH DIRECTOR SHALL BE SELECTED BY THE CHAIR OF THE BOARD OF DIRECTORS OF THE JEWISH FEDERATION OF GREATER PITTSBURGH UPON CONSULTATION WITH THE SCHOOLS THAT WILL BE THE BENEFICIARIES OF THE SCHOLARSHIPS BEING GRANTED BY THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER AND CONTROLLER OF THE JEWISH FEDERATION OF GREATER PITTSBURGH BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 15: THE PITTSBURGH JEWISH EDUCATIONAL IMPROVEMENT FOUNDATION DOES NOT COMPENSATE ANY INDIVIDUALS FOR BOARD OR EMPLOYMENT SERVICES. FORM 990 REQUIRES THE PITTSBURGH JEWISH EDUCATIONAL IMPROVEMENT FOUNDATION TO DISCLOSE COMPENSATION PAID BY ITS RELATED ORGANIZATION, JEWISH FEDERATION OF GREATER PITTSBURGH, FOR SERVICES THE INDIVIDUALS PROVIDE TO THE JEWISH FEDERATION OF GREATER PITTSBURGH. COMPENSATION IS AWARDED BY THE FEDERATION PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTIONS REGULATIONS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE OFFICES OF THE JEWISH FEDERATION OF GREATER PITTSBURGH AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| PART VII, AVERAGE HOURS PER WEEK FOR RELATED ORGANIZATIONS: | THE ORGANIZATION'S OFFICERS DEVOTE 40 HOURS PER WEEK TO RELATED ORGANIZATIONS. |
| FORM 990, PART XII, LINE 2C, OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT: | THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| JEWISH FEDERATION OF GREATER PITTSBURGH | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 152133916 | 211017602 | FUNDRAISING TO SUPPORT JEWISH AGENCIES LOCAL AND ABROAD | PA | 501(C)(3) | 170(B)(1) (A)(VI) | N/A | 0 |
| PITTSBURGH JEWISH PRE-KINDERGARTEN EDUCAT IMPROVEMENT FDTN | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 152133916 | 201584277 | PROVIDES TUITION ASSISTANCE TO STUDENTS ENROLLED IN PRE-K SCHOOL PROGRAMS | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| EDWARD AND ROSE BERMAN LEGACY FOUNDATION | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 152133916 | 562413904 | ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG FOR THE FEDERATION. | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| MEYER AND MERLE BERGER FAMILY FOUNDATION | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 152133916 | 251432013 | ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG FOR THE FEDERATION. | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| JACK G BUNCHER CHARITABLE FUND FOR JEWISH FEDERATION OF PGH | ||||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 152133916 | 204393188 | ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG FOR THE FEDERATION. | PA | 501(C)(3) | 509(A)(3) TYPE I | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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