2012-05-11T05:41:19-05:00 2011-06-30 MCGLADREY & PULLEN LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2010-07-01 522136761 ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC ELIJ 4105424850 5750 PARK HEIGHTS AVENUE BALTIMORE MD 212153930 ARTHUR C ABRAMSON 4105424850 2012-03-27 JULIA FLANNERY CPA 4102469300 2010 2016-02-24 21:20:13Z ARTHUR C ABRAMSON 5750 PARK HEIGHTS AVENUE BALTIMORE MD 212153930 290493 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). 21 21 2 0 0 0 238342 191961 0 0 69590 36705 -6879 0 301053 228666 0 0 0 0 74685 60175 0 0 356 222050 69814 296735 129989 4318 98677 1403441 1728773 54161 4408 1349280 1724365 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 71860 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 DEPARTMENT OF PARKS & RECREATION.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 OTHER YEAR. 71860 1 1 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 5 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X ADELE MYERS 4103699238 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 DEIDRA BISHOP 2.00 X 0 0 0 ELIJAH CUMMINGS 2.00 X X 0 0 0 LAMETRICE DOPSON 2.00 X 0 0 0 CARLA FARRINGTON 2.00 X 0 0 0 CHAYA FRIEDMAN 2.00 X 0 0 0 STEWART J GREENEBAUM 2.00 X 0 0 0 SANDY HITTMAN 2.00 X 0 0 0 C PETER HOFFBERGER 2.00 X 0 0 0 PATRICIA JESSAMY ESQ 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 MICHAEL PALMER SR 2.00 X 0 0 0 NORMAN PARKER JR 2.00 X 0 0 0 DANA PETERSEN MOORE 2.00 X 0 0 0 NAN ROSENTHAL 2.00 X X 0 0 0 PAUL SAVAL 2.00 X 0 0 0 SUSAN SCHUSTER 2.00 X 0 0 0 CAROLE SIBEL 2.00 X 0 0 0 MARTHA WEIMAN 2.00 X 0 0 0 NOLLIE WOOD JR 2.00 X 0 0 0 ARTHUR C ABRAMSON 2.00 X 9334 0 178 9334 0 178 0 0 0 1 0 191961 191961 8103 8103 90429 61827 28602 28602 28602 228666 0 0 36705 50786 50786 5620 5620 3769 3769 475 475 1450 1450 16066 16066 1663 1663 3122 3122 515 515 4815 4815 ADMINISTRATIVE FEE 39782 39782 OTHER EVENTS 1295 1295 DEVELOPMENT 356 356 FIELD TRIPS 275 275 129989 71860 57773 356 82051 124109 1039 37762 807 24684 1319544 1542218 1403441 1728773 54161 4408 54161 4408 X 29736 72107 341310 674024 978234 978234 1349280 1724365 1403441 1728773 X 98677 276408 X 1 0 0 X 0 X 1212659 142395 128606 238819 191961 1914440 1212659 142395 128606 238819 191961 1914440 1914440 1322 16284 16712 11355 8103 53776 1968216 0.97270 0.97730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 978234 978234 978234 978234 1435993 -330259 127500 978234 1.00000 1 0 0 228666 129989 98677 276408 276408 375085 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 2008. 0 0 0 0 0 0 0 0 0 ARTHUR C ABRAMSON 9334 0 0 0 0 0 178 0 59 0 9571 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 12C A CONFLICT OF INTEREST POLICY WAS INSTITUTED DURING THE YEAR. BOARD MEMBERS RECEIVE AND SIGN A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 276,408.