2013-07-12T13:09:59-05:00 2012-08-31 043000523 O'CONNOR & DREW PC 25 BRAINTREE HILL OFC PK SUITE 102 BRAINTREE MA 02184 990 2011-09-01 042105783 THE JEWISH FEDERATION OF THE NORTH SHORE INC JEWI 9782244900 39 NORMAN STREET NO 302 SALEM MA 01970 MS KIMBERLEE SCHUMACHER 9782244900 2013-07-11 1 JEFFREY J CARUSO P01306603 6174711120 2013-07-11 2011 2016-02-24 21:20:13Z KIMBERLEE SCHUMACHER 39 NORMAN STREET SUITE 302 SALEM MA 01970 3687611 0 X WWW.JFNS.ORG X 1948 MA TO PROMOTE THE WELFARE AND CONTINUITY OF THE JEWISH PEOPLE. 23 23 12 30 0 0 2520505 2552858 28493 21863 233921 248621 61538 85597 2844457 2908939 2530893 2263004 0 0 408942 342818 0 0 262060 285137 406354 3224972 3012176 -380515 -103237 6824480 6923741 1879607 1948770 4944873 4974971 OUR PRIMARY MISSION IS TO PROMOTE THE WELFARE AND CONTINUITY OF THE JEWISH PEOPLE. 0 0 2340739 2263004 21863 TO RAISE FUNDS FOR THE SUPPORT OF OVERSEAS, NATIONAL AND LOCAL JEWISH PHILANTHROPIC AGENCIES AND TO ENRICH THE EDUCATIONAL, CULTURAL AND SOCIAL LIFE OF THE JEWISH COMMUNITY. 2340739 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 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 0 0 1 9 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X MS KIMBERLEE SCHUMACHER 9782244900 39 NORMAL STREET SUITE 302 SALEM MA 01970 ARIEL BERGER 0.00 X 0 0 0 AMANDA CLAYMAN 0.00 X 0 0 0 JACK FISCHER 0.00 X 0 0 0 HELAINE HAZLETT 0.00 X 0 0 0 SCOTT KAPLOWITCH 0.00 X X 0 0 0 DEBRA LAKIND 0.00 X 0 0 0 SHARI MCGUIRK 0.00 X 0 0 0 RABBI DAVID MEYER 0.00 X 0 0 0 MARJORIE PATKIN 0.00 X 0 0 0 HOWARD RICH 0.00 X 0 0 0 MARTIN RAGOSA 0.00 X 0 0 0 ROBERT SALTER 0.00 X X 0 0 0 CORY SCHAUER 0.00 X X 0 0 0 ANNE SELBY 0.00 X X 0 0 0 SANDY SHECKMAN 0.00 X 0 0 0 RICHARD SOKOLOW 0.00 X X 0 0 0 STEVEN SOLOMAN 0.00 X 0 0 0 JOSEPH SONTZ 0.00 X 0 0 0 MARC ANDLER 0.00 X 0 0 0 DEBRA BROOKS 0.00 X 0 0 0 STEVEN COHEN 0.00 X 0 0 0 JON MARCUS 0.00 X 0 0 0 JENNIFER SELIGSON 0.00 X 0 0 0 ELIZABETH DONNENFELD 40.00 X 135000 0 0 MARLA LEVY 40.00 X 82500 0 0 KIMBERLEE SCHUMACHER 40.00 X 0 0 0 217500 0 0 1 0 0 0 0 2552858 2552858 PROGRAM SERVICE FEES 900099 21863 21863 21863 128866 128866 898427 778672 119755 119755 119755 OTHER INCOME 900099 85597 85597 85597 2908939 21863 0 334218 2263004 2263004 217500 32625 97875 87000 96464 31064 9414 55986 7375 2261 1602 3512 21479 5608 6171 9700 6737 6737 48381 48381 18764 18764 7042 3415 3627 23134 10876 12258 19033 19033 55469 52392 3077 4384 4384 6176 6176 CONSULTING 63024 16158 46866 BAD DEBT 56304 56304 EVENT COSTS 38631 3228 2522 32881 MISCELLANEOUS 29552 23702 5850 29723 2949 25471 1303 3012176 2340739 409377 262060 251122 441120 507945 182805 357329 439283 5038 79365 262876 244982 22278 17894 5426446 5494062 254322 269212 6824480 6923741 143189 225441 1736418 1723329 1879607 1948770 X 1504884 1867498 3439989 3107473 4944873 4974971 6824480 6923741 X -103237 133335 X X 0 1 1 X 0 X 2533888 1353161 2226960 2520505 2552858 11187372 2533888 1353161 2226960 2520505 2552858 11187372 11187372 332479 190264 101305 133862 128866 886776 89154 125627 129669 61538 85597 491585 12565733 164608 0.89030 0.89320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15 291300 821345 1776483 0 0 3439989 408196 381956 1122668 3107473 3534869 350450 527302 972632 3439989 4072337 433599 351082 1322149 3534869 6000054 88058 -405062 1610713 4072337 1.00000 0 0 262876 244982 17894 17894 INVESTMENTS HELD FOR OTHERS 1723329 1723329 2908939 3012176 -103237 133335 133335 30098 3042274 133335 133335 2908939 0 2908939 3012176 0 3012176 0 3012176 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: INCOME TAX STATUS THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL AND STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS CODIFICATION 740-10 (FORMERLY FASB INTERPRETATION 48 (FIN 48) REQUIRES AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A MORE LIKELY THAN NOT (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENT OF OPERATIONS. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THROUGH ENTITY (S CORPORATIONS, LLCS, ETC.); DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. THE ORGANIZATION HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE ORGANIZATION HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS MLTN SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGES IN ITS POSITION REGARDING THIS MATTER IN THE NEXT TWELVE MONTHS. 1 COHEN-HILLEL ACADEMY 6 COMMUNITY ROAD MARBLEHEAD MA 01945 042282633 501(C)3 530612 GENERAL SUPPORT TEMPLE SHALOM OF MEDFORD 475 WINTHROP STREET MEDFORD MA 02155 022129897 501(C)3 28547 SYNAGOGUE FINANCIAL SUPPORT SALEM STATE UNIVERSITY FOUNDATION 352 LAFAYETTE STREET SALEM MA 01970 042103607 501(C)3 35000 SUPPORT SCHOOL OF NURSING JIMMY FUND 19 ELLSWORTH ROAD MARBLEHEAD MA 01960 042282622 501(C)3 12000 GENERAL SUPPORT ROBERT I LAPPIN CHARITABLE FOUNDATION 29 CONGRESS STREET SALEM MA 01970 042103607 501(C)3 214100 SUPPORT ORGANIZATION CHABAD LUBAVITCH OF THE NORTH SHORE 44 BURRILL STREET SWAMPSCOTT MA 01907 043161581 501(C)3 11900 SYNAGOGUE FINANCIAL SUPPORT CONGREGATION SHIRAT HAYAM 55 ATLANTIC AVE SWAMPSCOTT MA 01907 593806143 501(C)3 67488 SYNAGOGUE FINANCIAL SUPPORT JCC MARBLEHEAD 4 COMMUNITY ROAD MARBLEHEAD MA 01945 042104351 501(C)3 152678 GENERAL SUPPORT JCC PEABODY 83 PINE STREET PEABODY MA 01960 043221593 501(C)3 65500 GENERAL SUPPORT JEWISH FEDERATIONS OF NORTH AMERICA PO BOX 157 NEW YORK NY 10268 131624240 501(C)3 164978 FAIR SHARE ALLOCATION JEWISH JOURNAL 201 WASHINGTON STREET SALEM MA 01970 042607196 501(C)3 65861 ALLOCATION SUPPORT JF AND CS 1430 MAIN STREET WALTHAM MA 02451 042124330 501(C)3 126777 ALLOCATION SUPPORT JOINT DISTRIBUTION COMMITTEE 711 3RD AVE 9TH FLOOR NEW YORK NY 10017 131656634 501(C)3 10000 ALLOCATION SUPPORT TEMPLE SHALOM OF PEABODY 489 LOWELL STREET PEABODY MA 01960 042319190 501(C)3 16100 SYNAGOGUE FINANCIAL SUPPORT TEMPLE SINAI 1 COMMUNITY ROAD MARBLEHEAD MA 01945 042175765 501(C)3 8200 SYNAGOGUE FINANCIAL SUPPORT BIRTHRIGHT ISRAEL FOUNDATION 33 EAST 33RD STREET NEW YORK NY 10016 134092050 501(C)3 9000 YOUNG ADULT SERVICES CAMERA PO BOX 35040 BOSTON MA 02135 521332702 501(C)3 6000 EDUCATION COMBINED JEWISH PHILANTHROPIES OF GREATER BOSTON 126 HIGH STREET BOSTON MA 02110 042103559 501(C)3 13358 GENERAL SUPPORT TRUSTEES OF DARTMOUTH COLLEGE 6066 DEVELOPMENT OFFICE HANOVER NH 03755 020222111 501(C)3 6000 EDUCATION MAIMONIDES SCHOOL 34 PHILBRICK ROAD BROOKLINE MA 02445 042103810 501(C)3 6605 JEWISH EDUCATION K-12 MUSEUM OF FINE ARTS 465 HUNTINGTON AVENUE BOSTON MA 02115 042103607 501(C)3 100000 ARTS AND CULTURE ST SEBASTIANS SCHOOL 1191 GREENDALE AVE NEEDHAM MA 02492 421552247 501(C)3 100000 EDUCATION TEMPLE AHAVAT ACHIM 86 MIDDLE STREET GLOUCESTER MA 01930 042595406 501(C)3 5200 SYNAGOGUE FINANCIAL SUPPORT 23 23 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE BOARD OF DIRECTORS APPROVE ALLOCATIONS IT FEELS WILL FURTHER THE MISSION OF THE ORGANIZATION BY PROMOTING THE WELFARE AND CONTINUITY OF THE JEWISH PEOPLE. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS DELEGATED CONTROL OF ITS ACCOUNTING AND BOOKKEEPING RESPONSIBILITIES TO COMBINED JEWISH PHILANTHROPIES OF GREATER BOSTON, INC. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY THROUGH ACCESS TO AN ONLINE PORTAL. IT IS REVIEWED BY THE GOVERNING BODY OR BY A REPRESENTATIVE APPOINTED BY THE GOVERNING BODY AND THEN APPROVED FOR RELEASE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH MEMBER OF THE BOARD OF DIRECTORS SIGNS A STATEMENT AFFIRMING THAT HE OR SHE HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE MEETS TO DISCUSS THE CEO/EXECUTIVE DIRECTOR/OTHER OFFICERS COMPENSATION. THEY DETERMINE A SALARY BASED UPON OTHER ORGANIZATIONS THEIR SIZE, AND ALSO BASED ON THE EXPERIENCE OF THE PERSON BEING HIRED. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 133,335. FORM 990, PART XII LINE 2C THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE HIRING OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEARS.