ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC (EIN 52-2136761)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-05-13
IRS object ID
201331339349301503
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

FieldValueIRS element (for citing)
Timestamp2013-05-13T09:14:50-05:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN420714325EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1MCGLADREY LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1100 INTERNATIONAL DRIVE SUITE 1400AddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21202ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN522136761EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlELIJNameControl
Phone4105424850Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line15750 PARK HEIGHTS AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code212153930ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameARTHUR C ABRAMSONName
TitleEXECUTIVE DIRECTORTitle
Phone4105424850Phone
Date Signed2013-05-07DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJULIA FLANNERY CPAName
PTINP00928918PTIN
Phone4102469300Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonARTHUR C ABRAMSONNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line15750 PARK HEIGHTS AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code212153930ZIPCode
FieldValueIRS element (for citing)
Gross Receipts159754GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.ECYP.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1999YearFormation
State Legal DomicileMDStateLegalDomicile
Activity Or Mission DescriptionTO FOSTER POSITIVE RELATIONSHIPS BETWEEN ALL ETHNIC COMMUNITIES IN THE 7TH CONGRESSIONAL DISTRICT. ECYP IS A TWO-YEAR FELLOWSHIP WHERE STUDENTS LEARN SKILLS THAT HELP THEM BECOME LEADERS WHO WILL PROMOTE INTERETHNIC, RACIAL, AND RELIGIOUS UNDERSTANDING. 2 YEARS OF CAPACITY BUILDING WORKSHOPS IN THE FIRST YEAR. A SUMMER CROSS-CULTURAL EXPERIENCE IN ISRAEL; AND COMMUNITY SERVICE IN BALTIMORE (2ND YEAR).ActivityOrMissionDescription
Nbr Voting Members Governing Body25NbrVotingMembersGoverningBody
Nbr Independent Voting Members25NbrIndependentVotingMembers
Total Nbr Employees1TotalNbrEmployees
Total Nbr Volunteers25TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year191961ContributionsGrantsPriorYear
Contributions Grants Current Year72934ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year36705InvestmentIncomePriorYear
Investment Income Current Year2144InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year2000OtherRevenueCurrentYear
Total Revenue Prior Year228666TotalRevenuePriorYear
Total Revenue Current Year77078TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year60175SalariesEtcPriorYear
Salaries Etc Current Year68757SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year30886TotalFundrsngExpCurrentYear
Other Expense Prior Year69814OtherExpensePriorYear
Other Expenses Current Year161875OtherExpensesCurrentYear
Total Expenses Prior Year129989TotalExpensesPriorYear
Total Expenses Current Year230632TotalExpensesCurrentYear
Revenues Less Expenses Prior Year98677RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-153554RevenuesLessExpensesCY
Total Assets BOY1728773TotalAssetsBOY
Total Assets EOY1650954TotalAssetsEOY
Total Liabilities BOY4408TotalLiabilitiesBOY
Total Liabilities EOY113902TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY1724365NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY1537052NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionGROUNDED IN HISTORIC TRADITION OF COOPERATION BETWEEN THE AFRICAN-AMERICAN AND JEWISH COMMUNITIES, WE FOSTER POSITIVE RELATIONSHIPS BETWEEN ALL ETHNIC COMMUNITIES IN THE 7TH CONGRESSIONAL DISTRICT. ECYP IS A TWO-YEAR FELLOWSHIP WHERE STUDENTS LEARN SKILLS THAT HELP THEM BECOME LEADERS WHO PROMOTE INTERETHNIC, RACIAL, AND RELIGIOUS UNDERSTANDING. ECYP FELLOWS HAVE THE OPPORTUNITY TO ASSUME NEW RESPONSIBILITIES, AFFIRM LEADERSHIP POTENTIAL, AND LEARN THE IMPORTANCE OF COOPERATION AND CIVIC PARTICIPATION.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense148838Expense
DescriptionLEADERSHIP PROGRAM: FELLOWS PARTICIPATE IN SEMINARS AND WORKSHOPS LED BY LOCAL EXPERTS ABOUT DIVERSITY, LEADERSHIP SKILLS, CONFLICT-RESOLUTION AND POLITICS. UPON RETURNING FROM ISRAEL, FELLOWS ENGAGED IN SPEAKING TOURS THROUGHOUT MARYLAND'S 7TH CONGRESSIONAL DISTRICT IN ORDER TO INCREASE THEIR ADVOCACY SKILLS. VENUES INCLUDED SYNAGOGUES, CHURCHES, SCHOOLS AND NONPROFIT ORGANIZATIONS. THEY DID COMMUNITY SERVICE FOR ORGANIZATIONS SUCH AS HABITAT FOR HUMANITY, AND BALTIMORE CITY PUBLIC SCHOOLS.THREE-WEEK JOURNEY TO ISRAEL: FELLOWS LIVE AT YEMIN ORDE (A YOUTH VILLAGE NEAR HAIFA). THEY TRAVEL ALONGSIDE, LIVE WITH, AND BEFRIEND ISRAELI TEENS FROM THE VILLAGE. THESE TEENS ARE LARGELY REFUGEES, ORPHANS OR NEW IMMIGRANTS OF ETHIOPIEAN OR EASTERN EUROPEAN DESCENT. THE STUDENTS VISIT CULTURAL SITES OR ATTEND YOUTH DEVELOPMENT WORKSHOPS. THEY PARTICIPATE IN SUBSTANTIAL TEAMBUILDING ACTIVITIES TO SUPPLEMENT TYPICAL LIVING CONDITIONS IN BALTIMORE. THIS JOURNEY OCCURS EVERY YEAR.Description
Total Program Service Expense148838TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments1TermOrPermanentEndowments
Report Land Bldg Equip0ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Info In Schedule O Part VXInfoInScheduleOPartV
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees1NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members25NbrVotingGoverningBodyMembers
Number Independent Voting Members25NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement0RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMDStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonCONNIE STERNNamePerson
Telephone Number4103699238TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1101 WEST MOUNT ROYAL AVENUEAddressLine1
CityBALTIMORECity
StateMDState
ZIP Code21201ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIXInfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (26 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
CHAYA FRIEDMAN
CHAIR2.00XX000
NORMAN PARKER JR
VICE CHAIR2.00XX000
PAUL SAVAL
TREASURER2.00XX000
MARTHA WEIMAN
SECRETARY2.00XX000
DANA PETERSEN MOORE
IMMEDIATE PAST CHAIR2.00X000
DEIDRA BISHOP
MEMBER2.00X000
WANDA DRAPER
MEMBER2.00X000
STEWART GREENEBAUM
MEMBER2.00X000
SANDY HITTMAN
MEMBER2.00X000
C PETER HOFFBERGER
MEMBER2.00X000
DAVID HODNETT
MEMBER2.00X000
SEAN L JAMES
MEMBER2.00X000
PATRICIA JESSAMY
MEMBER2.00X000
ANNA KLEIN
MEMBER2.00X000
HEIDI KLOTZMAN
MEMBER2.00X000
STEPHEN KNABLE
MEMBER2.00X000
BENJAMIN LONG
MEMBER2.00X000
NICK MOSBY
MEMBER2.00X000
NAN ROSENTHAL
MEMBER2.00X000
SUSAN SCHUSTER
MEMBER2.00X000
CAROLE SIBEL
MEMBER2.00X000
DANIELLE TORAIN
MEMBER2.00X000
LINDA WEINBERG
MEMBER2.00X000
NOLLIE WOOD JR
MEMBER2.00X000
ELIJAH CUMMINGS
HONORARY CHAIR2.00X000
ARTHUR C ABRAMSON
EXECUTIVE DIRECTOR2.00X93920424
FieldValueIRS element (for citing)
Total Reportable Comp From Org9392TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation424TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources1CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
All Other Contributions72934AllOtherContributions
Total Contributions72934TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column15412TotalRevenueColumn
Exclusion$15,412ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities69408Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities82676Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities-13268Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-13268TotalRevenueColumn
Exclusion-$13,268ExclusionAmount

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionOTHERDescription
Business Code900099BusinessCode
Total Revenue Column2000TotalRevenueColumn
Exclusion$2,000ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue2000TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column77078TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$4,144ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total57997Total
Program Services28999ProgramServices
Management And General14499ManagementAndGeneral
Fundraising14499Fundraising

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total2184Total
Program Services1092ProgramServices
Management And General546ManagementAndGeneral
Fundraising546Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total5624Total
Program Services2812ProgramServices
Management And General1406ManagementAndGeneral
Fundraising1406Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total2952Total
Program Services1476ProgramServices
Management And General738ManagementAndGeneral
Fundraising738Fundraising

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total1450Total
Management And General1450ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total15391Total
Management And General15391ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total38960Total
Program Services10824ProgramServices
Management And General16794ManagementAndGeneral
Fundraising11342Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total4154Total
Program Services4154ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total2293Total
Program Services2293ProgramServices

Travel Travel

FieldValueIRS element (for citing)
Total1930Total
Program Services1694ProgramServices
Management And General56ManagementAndGeneral
Fundraising180Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total7601Total
Program Services7601ProgramServices

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
ISRAEL TRIP8783387833
MISCELLANEOUS226360282175

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total230632Total
Program Services148838ProgramServices
Management And General50908ManagementAndGeneral
Fundraising30886Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY124109BOY
EOY175315EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY37762BOY
EOY20000EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY24684BOY
EOY23088EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY1542218BOY
EOY1432551EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY1728773BOY
EOY1650954EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY4408BOY
EOY31737EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
EOY82165EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY4408BOY
EOY113902EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY72107BOY
EOY104501EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY674024BOY
EOY454317EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY978234BOY
EOY978234EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY1724365BOY
EOY1537052EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY1728773BOY
EOY1650954EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses-153554ReconcilationRevenueExpenses
Reconcilation Other Changes-33759ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review1AccountantCompileOrReview
FS Audited0FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years142395CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years128606CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years238819CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year191961CurrentTaxYearMinus1Year
Current Tax Year72934CurrentTaxYear
Total774715Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years142395CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years128606CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years238819CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year191961CurrentTaxYearMinus1Year
Current Tax Year72934CurrentTaxYear
Total774715Total
FieldValueIRS element (for citing)
Public Support Total170774715PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years16284CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years16712CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years11355CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year8103CurrentTaxYearMinus1Year
Current Tax Year15412CurrentTaxYear
Total67866Total

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year2000CurrentTaxYear
Total2000Total
FieldValueIRS element (for citing)
Total Support844581TotalSupport
Public Support Pertcentage1700.91730PublicSupportPertcentage170
Public Support Pertcent Prior Year0.97270PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance1542218BeginningOfYearBalance
Investment Earnings Or Losses-47006InvestmentEarningsOrLosses
Other Expenditures62661OtherExpenditures
End Of Year Balance1432551EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance1319544BeginningOfYearBalance
Investment Earnings Or Losses297184InvestmentEarningsOrLosses
Other Expenditures74510OtherExpenditures
End Of Year Balance1542218EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance1210389BeginningOfYearBalance
Investment Earnings Or Losses169155InvestmentEarningsOrLosses
Other Expenditures60000OtherExpenditures
End Of Year Balance1319544EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance1668148BeginningOfYearBalance
Investment Earnings Or Losses-330259InvestmentEarningsOrLosses
Other Expenditures127500OtherExpenditures
End Of Year Balance1210389EndOfYearBalance
FieldValueIRS element (for citing)
Permanent Endowment EOY Balance0.68290PermanentEndowmentEOYBalance
Term Endowment EOY Balance0.31710TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs1EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs0EndowmentsHeldByRelatedOrgs
Total Of Book Value Land Buildings0TotalOfBookValueLandBuildings
Total Revenue77078TotalRevenue
Total Expenses230632TotalExpenses
Excess Or Deficit For Year-153554ExcessOrDeficitForYear
Net Unrealized GL On Investments-33759NetUnrealizedGLOnInvestments
Total Adjustments-33759TotalAdjustments
Excess Or Deficit Per FS-187313ExcessOrDeficitPerFS

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:PART V, LINE 4:5% OF THE PREVIOUS 12 QUARTER AVERAGE IS ALLOWED TO BE DRAWN FOR THE PURPOSE OF OPERATING THE PROGRAM EXPENSES.
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:PART X:THE PROGRAM HAS ADOPTED 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 POLICY, THE PROGRAM MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY-THAN-NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT EVALUATED THE PROGRAM'S TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. THE PROGRAM IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR THE YEARS BEFORE 2009.

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable

FieldValueIRS element (for citing)
RegionMIDDLE EAST AND NORTH AFRICARegion
Number Of Offices0NumberOfOffices
Number Of Employees0NumberOfEmployees
Type Of Activities ConductedPROGRAM SERVICETypeOfActivitiesConducted
Specific Services ProvidedYOUTH PROGRAM TRIP TO ISRAELSpecificServicesProvided
Total Expenditures81200TotalExpenditures
FieldValueIRS element (for citing)
Subtotal Number Of Offices0SubtotalNumberOfOffices
Subtotal Number Of Employees0SubtotalNumberOfEmployees
Cont Number Of Offices0ContNumberOfOffices
Cont Number Of Employees0ContNumberOfEmployees
Total Number Of Offices0TotalNumberOfOffices
Total Number Of Employees0TotalNumberOfEmployees
Subtotal Amount Spent81200SubtotalAmountSpent
Cont Amount Spent0ContAmountSpent
Total Amount Spent81200TotalAmountSpent
Transfer To Foreign Corp0TransferToForeignCorp
Interest In Foreign Trust0InterestInForeignTrust
Own Foreign Corp0OwnForeignCorp
Passive Foreign Invest Co0PassiveForeignInvestCo
Foreign Partnership0ForeignPartnership
Boycott Countries0BoycottCountries

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonARTHUR C ABRAMSONNamePerson
Base Compensation Filing Org9392BaseCompensationFilingOrg
Comp Based On Related Orgs0CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs0BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org365DeferredCompFilingOrg
Deferred Comp Related Orgs0DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org59NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs0NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org9816TotalCompensationFilingOrg
Total Compensation Related Orgs0TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierSUPPLEMENTAL INFORMATIONIdentifier
Return ReferencePART IIIReturnReference
ExplanationART ABRAMSOM, THE EXECUTIVE DIRECTOR IS PAID BY BALTIMORE JEWISH COUNCIL (BJC), AN UNRELATED, AFFILIATED 501(C)(3) ORGANIZATION. BJC PROVIDES ADMINISTRATIVE SERVICES TO ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL (ECYP). THE AMOUNT INCLUDED IN PART VII AND SCHEDULE J FOR ART ABRAMSON REPRESENTS THE AMOUNT PAID TO HIM AS THE EXECUTIVE DIRECTOR OF ECYP. HIS PORTION OF SALARY THAT IS RELATED TO ECYP IS REIMBURSED BY ECYP TO BJC THROUGH THE ADMINISTRATIVE FEE.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART V, LINE 2A AND PART IX, LINE 7THE SALARY AND RELATED PAYROLL EXPENSES REPORTED ON THE FORM 990 FOR ECYP ARE ACTUALLY PAID TO THE EMPLOYEES BY THE BJC. THE ECYP REIMBURSES THE BJC (ALSO AN EXEMPT PUBLIC CHARITY) THROUGH A COST SHARING AGREEMENT. ALL FEDERAL EMPLOYMENT RETURNS ARE FILED BY BJC.
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS REVIEWED BY THE ECYP DIRECTOR AND EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 12THE CONFLICT OF INTEREST POLICY WAS PUT INTO PLACE, BUT THE FORMS WERE NOT SENT OUT TO BOARD MEMBERS UNTIL FY13. THE POLICY WILL BE REGULARLY AND CONSISTENTLY MONITORED IN THE FUTURE.
FORM 990, PART VI, SECTION B, LINE 15AARTHUR C. ABRAMSON IS THE EXECUTIVE DIRECTOR OF THE BALTIMORE JEWISH COUNCIL (BJC), AN UNRELATED, AFFILIATED ORGANIZATION AND THE EXECUTIVE DIRECTOR OF ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL (ECYP). HE IS ULTIMATELY RESPONSIBLE FOR ECYP BUT IS NOT COMPENSATED BY ECYP. HE IS COMPENSATED BY BJC. HIS COMPENSATION IS DETERMINED BY A REVIEW AND APPROVAL BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE. ECYP AND BJC ARE BOTH CONSTITUENT AGENCIES OF THE ASSOCIATED. DR. ABRAMSON DECIDES THE SALARY OF THE DIRECTOR OF PROGRAMMING FOR ECYP. THE DIRECTOR OF ECYP IS PAID BY BJC AND ECYP REIMBURSES BJC FOR THE COST OF SALARY AND BENEFITS FOR THE DIRECTOR OF ECYP.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVILABLE UPON REQUEST.
FORM 990, PART VII, SECTION AAS HONORARY BOARD CHAIR, ELIJAH CUMMINGS GUIDES AND ADVISES THE BOARD, BUT DOES NOT VOTE, ON OFFICIAL MATTERS CONCERNING THE OVERSIGHT, GOVERNANCE AND MANAGEMENT OF ECYP. MR. CUMMINGS ENGAGES WITH ECYP AS A PRIVATE CITIZEN, NOT AS A LEGISLATOR. HE DEFERS ALL DECISION-MAKING REGARDING THE PROGRAM TO BJC STAFF AND BOARD LEADERSHIP.
FORM 990, PART XI, LINE 5:NET UNREALIZED LOSSES ON INVESTMENTS: -33,759.CHANGES IN NET ASSETS OR FUND BALANCES:

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