2012-11-13T12:50:13-06:00 2011-12-31 250988255 CARBIS WALKER LLP 5700 CORPORATE DRIVE STE 650 PITTSBURGH PA 15237 990 2011-01-01 340714442 YOUNGSTOWN AREA JEWISH FEDERATION YOUN 3307463251 505 GYPSY LANE YOUNGSTOWN OH 44504 SAM KOOPERMAN 3307463251 2012-11-12 1 JEFFREY J PETRELL CPA P00138808 4126356270 2012-11-09 2011 2016-02-24 21:20:13Z SAM KOOPERMAN 505 GYPSY LANE YOUNGSTOWN OH 44504 10166708 0 X WWW.JEWISHYOUNGSTOWN.ORG X 1935 OH THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO FUND PROGRAMS WHICH ALLOW THE RESIDENTS OF THE MAHONING VALLEY TO GROW SOCIALLY AND CULTURALLY. 28 23 301 100 58313 -11135 2460339 1391687 7929983 7993822 523736 437022 189336 247343 11103394 10069874 1056051 1059528 0 0 6060027 6060967 0 0 275568 3827208 4009428 10943286 11129923 160108 -1060049 35769011 42060615 6223163 9268710 29545848 32791905 X THE GENERAL PURPOSES OF THE YOUNGSTOWN AREA JEWISH FEDERATION SHALL BE TO PROMOTE THE WELFARE OF THE JEWISH PEOPLE, LOCALLY, NATIONALLY AND OVERSEAS. THEREFORE, THE OBJECTIVES OF THIS ORGANIZATION SHALL BE:1. TO COORDINATE AND ENRICH THE RELIGIOUS, EDUCATIONAL, CULTURAL AND SOCIAL LIFE OF THE JEWISH COMMUNITY WITHIN THE YOUNGSTOWN AREA JEWISH FEDERATION;2. TO FACILITATE INVOLVEMENT WITH THE JEWS OF ISRAEL AND ELSEWHERE IN THE WORLD;3. TO RAISE FUNDS FOR THE SUPPORT OF LOCAL, NATIONAL AND INTERNATIONAL JEWISH PHILANTHROPIC PURPOSES;4. TO PROVIDE THE CENTRAL PLANNING, COORDINATION AND ADMINISTRATION OF LOCAL JEWISH COMMUNAL SERVICES;5. TO PROMOTE AND PROTECT THE CIVIC, ECONOMIC AND RELIGIOUS RIGHTS OF THE JEWISH PEOPLE;6. TO REPRESENT THE JEWISH COMMUNITY IN INTERFAITH AND INTERGROUP ACTIVITIES, AND PROMOTE INCREASED PARTICIPATION AND INTEREST IN WORTHWHILE COMMUNITY ENDEAVORS; AND 7. TO RAISE THE NECESSARY FUNDS TO PROVIDE FOR THE NEEDS OF THE JEWISH PEOPLE 0 0 5799482 5712679 HERITAGE MANOR NURSING HOME GERIATRIC RESIDENTIAL CARE NURSING HOME. 1059528 1059528 148083 GRANTS AND ALLOCATIONS TO VARIOUS CHARITABLE ORGANIZATIONS FOR SPECIFIC PURPOSES. 1840314 1146675 JEWISH COMMUNITY CENTER SOCIAL, RECREATIONAL, CULTURAL, PHYSICAL EDUCATION, NURSERY SCHOOL, DAY CARE, ETC. 357855 127961 JEWISH FAMILY SERVICES GENERAL SOCIAL CASE WORK AND GUARDIANSHIPS. 70348 1165 JEWISH JOURNAL. 55436 JEWISH COMMUNITY RELATIONS COUNCIL. 888078 816378 LEVY GARDENS ASSISTED LIVING FACILITY. 1371717 945504 10071041 1 1 0 1 0 1 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 35 0 1 301 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 28 23 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA OH X DAVID J STAUFFER CFO 3307463251 505 GYPSY LANE YOUNGSTOWN OH 44501 WILLIAM BENEDIKT 1.00 X X 0 0 0 BRUCE LEV 1.00 X X 0 0 0 GARY CLAYMAN 1.00 X X 0 0 0 AMY HENDRICKS 1.00 X X 0 0 0 SCOTT LEWIS 1.00 X X 0 0 0 TOD NEWMAN 1.00 X X 0 0 0 SAM SHAPIRO 1.00 X X 0 0 0 JEFF SIMON 1.00 X 0 0 0 ALAN MIRKIN 1.00 X 0 0 0 MARC SILVERMAN 1.00 X 0 0 0 SAM A ROTH 1.00 X 0 0 0 MYRA BENEDIKT 1.00 X 0 0 0 DR RONALD ROTH 1.00 X 0 0 0 BRUCE SHERMAN 1.00 X 0 0 0 LEE BURDMAN 1.00 X 0 0 0 FLORENCE HARSHMAN 1.00 X 0 0 0 ATTY ALAN KRETZER 1.00 X 0 0 0 PAUL SCHWEBEL 1.00 X 0 0 0 ATTY ROBERT LEV 1.00 X 0 0 0 RABBI JOSEPH SCHONBERGER 1.00 X 0 0 0 NEIL KABACK 1.00 X 0 0 0 NANCY WAGNER 1.00 X 0 0 0 PETER GRINSTEIN 1.00 X 0 0 0 LOUIS EPSTEIN 1.00 X 0 0 0 JAMES PAZOL 1.00 X 0 0 0 IRVING LEV 1.00 X 0 0 0 ATTY JEFF GRINSTEIN 1.00 X 0 0 0 ALAN NATHAN 1.00 X 0 0 0 SAM KOOPERMAN 40.00 X 142788 0 35517 DAVID STAUFFER 40.00 X 78784 0 16680 GARY WEISS 40.00 X 151514 0 20877 373086 0 73074 2 0 1 0 MUTUAL OF AMERICA PO BOX 2493 NEW YORK NY 10185 PENSION BENEFITS 921169 ANTHEM PO BOX 105673 ATLANTA GA 30348 HEALTH INSURANCE 587782 PREMIER THERAPY 701 SHARON ROAD BEAVER PA 15009 THERAPY SERVICES 351991 GORDON FOOD SERVICE INC PO BOX 1787 GRAND RAPIDS MI 49501 FOOD SERVICES 147334 ALLEN'S PHARMASERV INC 520 GYPSY LANE YOUNGSTOWN OH 44504 PHARMACY SERVICES 105555 5 43306 64350 1284031 1391687 HERITAGE MANOR 900099 5712679 5712679 JEWISH COMMUNITY CENTE 900099 1146675 1146675 LEVY GARDENS 900099 816378 816378 ENDOWMENT 900099 148083 148083 JEWISH FAMILY SERVICES 900099 127961 127961 42046 1165 40881 7993822 252873 252873 112249 70112 42137 42137 42137 184149 0 184149 184149 184149 27534 64350 22597 4937 4937 5734 2001 3733 3733 1575 2124 -549 -549 ADMIN - SERVICES 900099 179104 179104 GRAPHICS INCOME 900099 17981 17981 197085 10069874 7952941 58313 666933 1059528 1059528 273769 273769 4710344 4362855 190504 156985 187697 173422 4201 10074 509799 463988 42610 3201 379358 337212 29744 12402 21492 18057 2772 663 36900 25461 4059 7380 774428 730878 29407 14143 19665 19314 351 91835 74320 9692 7823 62246 43729 13229 5288 382623 382623 64513 27991 16575 19947 1521 1521 529779 481645 38730 9404 152498 85784 63411 3303 DIETARY COSTS 476969 476969 TAXES AND LICENSES 301731 299453 2278 MISCELLANEOUS 297591 244940 44540 8111 MEDICAL & DRUGS 231806 231806 563831 531066 15921 16844 11129923 10071041 783314 275568 2065 601162 1831508 239043 326120 988550 1103384 175858 182544 16733553 9086305 7933696 7647248 25021102 26539718 809600 4428028 35769011 42060615 5006621 1094215 456876 484659 759666 7689836 6223163 9268710 X 18575647 17582126 9421589 13867661 1548612 1342118 29545848 32791905 35769011 42060615 X -1060049 4306106 X X 0 1 1 X 0 X 2524718 2517323 1968193 2460339 1391687 10862260 2524718 2517323 1968193 2460339 1391687 10862260 10862260 661952 622822 619955 571371 549271 3025371 3429194 430494 234586 213922 231928 4540124 18427755 38773783 0.58950 0.56190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 4927 0 0 4927 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: AN EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION SPENDS PART OF THEIR TIME CONTACTING LEGISLATORS AND GOVERNMENT OFFICIALS TO SUPPORT SOCIAL ISSUES THAT WILL AFFECT THE JEWISH COMMUNITY. 24 76 66580 6060336 1845627 19631964 1 1 17440704 6131915 -506057 892876 558194 21615492 18894004 1349066 2192640 2062888 404415 19968407 14910796 1879986 3286811 1014184 169405 18894004 20921412 984598 -4507140 2282151 205923 14910796 0.30000 0.06000 0.64000 0 0 91070 91070 13821332 7256947 6564385 2157590 1549246 608344 663561 280112 383449 7647248 MARKETABLE SECURITIES 20103740 F LAND AND BLDG HELD FOR SALE 64349 C INVESTMENT IN REAL ESTATE PARTNERSHIP 89065 C CASH VALUE OF LIFE INSURANCE 273771 C MUTUAL FUNDS 6008793 F 26539718 LONG TERM RECEIVABLES 4428028 4428028 GIFT ANNUITY PAYABLE 4093611 ACCRUED PENSION LIABILITY 1268140 FUNDS INVESTED FOR OTHER ORGANIZATIONS 2328085 7689836 10069874 11129923 -1060049 -736219 5042325 4306106 3246057 10139986 70112 70112 10069874 0 10069874 11200035 70112 70112 11129923 0 11129923 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO PROVIDE UNRESTRICTED FUNDS TO HELP MEET COMMUNITY NEEDS NOW AND IN THE FUTURE OR TO PROVIDE PERMANENT RESOURCES TO AID IDENTIFIED PROGRAMS, PROJECTS, AGENCIES, ORGANIZATIONS, OR INITIATIVES THAT ARE OF PARTICULAR INTEREST TO YOU AND YOUR FAMILY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE FEDERATION FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. THE FEDERATION HAS DETERMINED THAT THIS GUIDANCE HAD NO MATERIAL EFFECT ON THE FINANCIAL STATEMENTS. THE FEDERATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE STATEMENTS OF OPERATIONS AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2008, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN ACCUMULATED LIABILITY FOR PENSION BENEFITS -448,238. TEMPORARILY RESTRICTED CAMPAIGN AND ENDOWMENT 6,025,818. TEMPORARILY RESTRICTED PHILANTHROPIC SUPPORT 66,579. TEMPORARILY RESTRICTED INVESTMENT INCOME 320,424. TEMPORARILY RESTRICTED REALIZED GAIN ON INVESTMENTS 152,195. TEMPORARILY RESTRICTED OTHER LOSS -318,648. TEMPORARILY RESTRICTED NET ASSETS RELEASED FROM RESTRICTIONS -755,805. TOTAL TO SCHEDULE D, PART XI, LINE 8: 5,042,325. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 70,112. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 70,112. GOLF OUTING 91884 64350 27534 13146 9451 91884 64350 27534 13146 9451 22597 4937 1 JEWISH FEDERATIONS OF NORTH AMERICA 111 EIGHT AVE 11TH FLOOR NEW YORK NY 10011 131624240 501(C)(3) 464509 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION JEWISH TELEGRAPHIC AGENCY INC 3300 SEVENTH AVENUE 11TH FLOOR NEW YORK NY 10011 130887610 501(C)(3) 675 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION UNITED HIAS SERVICE 333 SEVENTH AVENUE 17TH FLOOR NEW YORK NY 10011 135633307 501(C)(3) 750 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION ANTI-DEFAMATION LEAGUE PO BOX 26226 WASHINGTON DC 20090 131818723 501(C)(3) 900 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION JEWISH COUNCIL FOR PUBLIC AFFAIRS 116 EAST 27TH STREET 10TH FLOOR NEW YORK NY 10016 131624104 501(C)(3) 3450 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION B'NAI B'RITH YOUTH SERVICE 2020 K ST NW 7TH FLOOR WASHINGTON DC 20002 311794932 501(C)(3) 3000 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION ASSOCIATION OF WISH FAMILY & CHILDRENS AGENCIES INC 557 CRANBERRY ROAD SUITE 2 EAST BRUNSWICK NJ 08816 132752418 501(C)(3) 250 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION JEWISH EDUCATION SERVICE OF NORTH AMERICA INC 111 EIGHT AVE 11TH FLOOR NEW YORK NY 10011 131628141 501(C)(3) 500 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION OHIO HILLEL FUND CONSORTIUM 1750 EUCLID AVENUE CLEVELAND OH 44115 237149189 501(C)(3) 30999 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION COMMISSION FOR JEWISH EDUCATION 505 GYPSY LANE YOUNGSTOWN OH 44504 341288594 501(C)(3) 19802 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION AKIVA ACADEMY 505 GYPSY LANE YOUNGSTOWN OH 44504 90000 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION OTHER ALLOCATIONS AND GRANTS 505 GYPSY LANE YOUNGSTOWN OH 44504 425293 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION BIRTHRIGHT ISRAEL CAMPAIGN 111 EIGHT AVE 11TH FLOOR NEW YORK NY 10011 131624240 501(C)(3) 8000 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION GOVERNMENT AFFAIRS COMMITTEE OF OHIO JEWISH COMMUNITIES INC 50 W BROAD ST STE 1815 COLUMBUS OH 43215 311042915 501(C)(4) 11400 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION 12 2 YOUNGSTOWN AREA JEWISH FEDERATION REPORTS GRANTS ON SCHEDULE I TO THE JEWISH FEDERATIONS OF NORTH AMERICA (JFNA), WHICH IS A 501(C)(3) DOMESTIC U.S. CHARITY. IN ADDITION, JFNA, AND ITS BENEFICIARY AGENCIES, UNITED ISRAEL APPEAL (UIA), A SUBSIDIARY OF JFNA, AND THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE (JDC) BOTH 501 (C) (3) ORGANIZATIONS - EACH FILE A SEPARATE FORM 990 AND DETAILED SCHEDULES F. X X 0 0 0 0 0 0 0 0 0 SAM KOOPERMAN 142788 0 0 0 0 0 21419 0 14098 0 178305 0 0 0 GARY WEISS 151514 0 0 0 0 0 19196 0 1681 0 172391 0 0 0 SAM KOOPERMAN PERSONAL USE X 16778 3029 0 1 0 3029 BONNIE BURDMAN FAMILY MEMBER OF LEE BURDMAN, BOARD MEMBER 25881 EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION 0 DEBBI GRINSTEIN FAMILY MEMBER OF ATTY. JEFF GRINSTEIN AND PETER GRINSTEIN, BOARD MEMBERS 35889 EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION 0 SUSAN SCHONBERGER FAMILY MEMBER OF RABBI JOSEPH SCHONBERGER, BOARD MEMBER 20000 INDEPENDENT CONTRACTOR FOR YOUNGSTOWN AREA JEWISH FEDERATION 0 ALLEN'S PHARMASERV INC ALAN MIRKIN, BOARD MEMBER IS THE OWNER OF ALLEN'S PHARMASERV INC. 105555 PHARMACY SERVICES 0 FORM 990, PART VI, SECTION A, LINE 2 ATTY. ROBERT LEV, BRUCE LEV, AND IRVING LEV, BOARD MEMBERS ARE RELATED. WILLIAM BENEDIKT, PRESIDENT AND MYRA BENEDIKT, PAST PRESIDENT ARE RELATED. FORM 990, PART VI, SECTION B, LINE 11 YOUNGSTOWN AREA JEWISH FEDERATION HAS A CPA FIRM PREPARE ITS FORM 990. THE RETURN IS COMPLETED IN DRAFT FORM AND REVIEWED BY MANAGEMENT OF THE ORGANIZATION. THE RETURN IS THEN FINALIZED AND THE BOARD PRESIDENT IS PROVIDED A COPY OF THE FORM 990 TO REVIEW BEFORE IT IS FILED. A COPY OF THE 990 IS MADE AVAILABLE TO ALL VOTING BOARD MEMBERS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C YOUNGSTOWN AREA JEWISH FEDERATION ANNUALLY REVIEWS THEIR CONFLICT OF INTEREST POLICY WITH THEIR BOARD. DURING BOARD MEETINGS, IF AN INTERESTED PARTY HAS A CONFLICT, HE OR SHE RECUSES THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR EXECUTIVE VICE PRESIDENT AND OTHER TOP MANAGEMENT IS DETERMINED AND REVIEWED BY THE EXECUTIVE COMMITTEE. ANNUALLY, THE COMMITTEE MEETS TO APPROVE ALL SALARIES AND RAISES. A SCHEDULE IS PROVIDED TO THE COMMITTEE, BY DEPARTMENT, OF ALL PROPOSED SALARIES, BY THE AGENCY DIRECTORS. THE COMMITTEE APPROVES OR REVIEWS THE AGENCY RECOMMENDATIONS. THEN, THE COMMITTEE EVALUATES THE EXECUTIVES AND TOP MANAGEMENT'S SALARIES. A REASONABILITY TEST IS INFORMALLY DONE BY THE COMMITTEE TAKING INTO ACCOUNT MARKET GOING RATES FOR SUCH POSITION. RAISES ARE THEN PROCESSED ACCORDINGLY AND RECOMMENDATIONS ARE GIVEN TO THE YOUNGSTOWN AREA JEWISH FEDERATION BOARD, WHICH ULTIMATELY APPROVES THE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 YOUNGSTOWN AREA JEWISH FEDERATION MAKES ITS FORM 990, FORM 1023, AND FORM 990-T AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 AT THIS TIME, YOUNGSTOWN AREA JEWISH FEDERATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -736,219. CHANGE IN ACCUMULATED LIABILITY FOR PENSION BENEFITS -448,238. TEMPORARILY RESTRICTED CAMPAIGN AND ENDOWMENT 6,025,818. TEMPORARILY RESTRICTED PHILANTHROPIC SUPPORT 66,579. TEMPORARILY RESTRICTED INVESTMENT INCOME 320,424. TEMPORARILY RESTRICTED REALIZED GAIN ON INVESTMENTS 152,195. TEMPORARILY RESTRICTED OTHER LOSS -318,648. TEMPORARILY RESTRICTED NET ASSETS RELEASED FROM RESTRICTIONS -755,805. TOTAL TO FORM 990, PART XI, LINE 5: 4,306,106. YOUNGSTOWN AREA JEWISH FEDERATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITORS. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. YOUNGSTOWN AREA HOUSING CORP 505 GYPSY LANE YOUNGSTOWN OH 44504 341366624 PROVIDE SUBSIDIZED HOUSING TO LOW-INCOME SENIOR CITIZENS OH 501(C)(3) 509(A)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0