2013-05-13T09:14:50-05:00 2012-06-30 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2011-07-01 522136761 ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC ELIJ 4105424850 5750 PARK HEIGHTS AVENUE BALTIMORE MD 212153930 ARTHUR C ABRAMSON 4105424850 2013-05-07 1 JULIA FLANNERY CPA P00928918 4102469300 2011 2016-02-24 21:20:13Z ARTHUR C ABRAMSON 5750 PARK HEIGHTS AVENUE BALTIMORE MD 212153930 159754 0 X WWW.ECYP.ORG X 1999 MD TO 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). 25 25 1 25 0 0 191961 72934 0 0 36705 2144 0 2000 228666 77078 0 0 0 0 60175 68757 0 0 30886 69814 161875 129989 230632 98677 -153554 1728773 1650954 4408 113902 1724365 1537052 X GROUNDED 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. 0 0 148838 LEADERSHIP 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. 148838 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 0 0 1 1 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 0 0 MD X CONNIE STERN 4103699238 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 X CHAYA FRIEDMAN 2.00 X X 0 0 0 NORMAN PARKER JR 2.00 X X 0 0 0 PAUL SAVAL 2.00 X X 0 0 0 MARTHA WEIMAN 2.00 X X 0 0 0 DANA PETERSEN MOORE 2.00 X 0 0 0 DEIDRA BISHOP 2.00 X 0 0 0 WANDA DRAPER 2.00 X 0 0 0 STEWART GREENEBAUM 2.00 X 0 0 0 SANDY HITTMAN 2.00 X 0 0 0 C PETER HOFFBERGER 2.00 X 0 0 0 DAVID HODNETT 2.00 X 0 0 0 SEAN L JAMES 2.00 X 0 0 0 PATRICIA JESSAMY 2.00 X 0 0 0 ANNA KLEIN 2.00 X 0 0 0 HEIDI KLOTZMAN 2.00 X 0 0 0 STEPHEN KNABLE 2.00 X 0 0 0 BENJAMIN LONG 2.00 X 0 0 0 NICK MOSBY 2.00 X 0 0 0 NAN ROSENTHAL 2.00 X 0 0 0 SUSAN SCHUSTER 2.00 X 0 0 0 CAROLE SIBEL 2.00 X 0 0 0 DANIELLE TORAIN 2.00 X 0 0 0 LINDA WEINBERG 2.00 X 0 0 0 NOLLIE WOOD JR 2.00 X 0 0 0 ELIJAH CUMMINGS 2.00 X 0 0 0 ARTHUR C ABRAMSON 2.00 X 9392 0 424 9392 0 424 0 0 0 1 0 72934 72934 15412 15412 69408 82676 -13268 -13268 -13268 OTHER 900099 2000 2000 2000 77078 0 0 4144 57997 28999 14499 14499 2184 1092 546 546 5624 2812 1406 1406 2952 1476 738 738 1450 1450 15391 15391 38960 10824 16794 11342 4154 4154 2293 2293 1930 1694 56 180 7601 7601 ISRAEL TRIP 87833 87833 MISCELLANEOUS 2263 60 28 2175 230632 148838 50908 30886 124109 175315 37762 20000 24684 23088 1542218 1432551 1728773 1650954 4408 31737 82165 4408 113902 X 72107 104501 674024 454317 978234 978234 1724365 1537052 1728773 1650954 X -153554 -33759 X 1 0 1 X 0 X 142395 128606 238819 191961 72934 774715 142395 128606 238819 191961 72934 774715 774715 16284 16712 11355 8103 15412 67866 2000 2000 844581 0.91730 0.97270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1542218 -47006 62661 1432551 1319544 297184 74510 1542218 1210389 169155 60000 1319544 1668148 -330259 127500 1210389 0.68290 0.31710 1 0 0 77078 230632 -153554 -33759 -33759 -187313 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. MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICE YOUTH PROGRAM TRIP TO ISRAEL 81200 0 0 0 0 0 0 81200 0 81200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ARTHUR C ABRAMSON 9392 0 0 0 0 0 365 0 59 0 9816 0 0 0 SUPPLEMENTAL INFORMATION PART III ART 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. FORM 990, PART V, LINE 2A AND PART IX, LINE 7 THE 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 11 THE 990 IS REVIEWED BY THE ECYP DIRECTOR AND EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12 THE 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 15A ARTHUR 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 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVILABLE UPON REQUEST. FORM 990, PART VII, SECTION A AS 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -33,759.