2011-11-14T10:35:36-06:00 2010-12-31 CARBIS WALKER LLP 2599 WILMINGTON ROAD NEW CASTLE PA 16105 990 2010-01-01 340714442 YOUNGSTOWN AREA JEWISH FEDERATION YOUN 3307463251 505 GYPSY LANE YOUNGSTOWN OH 44504 SAM KOOPERMAN 3307463251 2011-11-08 1 JEFFREY J PETRELL CPA 7246581565 2010 2016-02-24 21:20:13Z SAM KOOPERMAN 505 GYPSY LANE YOUNGSTOWN OH 44504 11177616 0 X NA 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 25 286 100 53417 -12016 1968193 2460339 8020177 7929983 -162268 523736 215273 189336 10041375 11103394 1125846 1056051 0 0 6562266 6060027 0 0 252481 4017362 3827208 11705474 10943286 -1664099 160108 33858668 35769011 6158880 6223163 27699788 29545848 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 5804665 5609887 HERITAGE MANOR NURSING HOME GERIATRIC RESIDENTIAL CARE NURSING HOME. 1056051 235030 GRANTS AND ALLOCATIONS TO VARIOUS CHARITABLE ORGANIZATIONS FOR SPECIFIC PURPOSES. 1789233 1131121 JEWISH COMMUNITY CENTER SOCIAL, RECREATIONAL, CULTURAL, PHYSICAL EDUCATION, NURSERY SCHOOL, DAY CARE, ETC. 353809 131491 JEWISH FAMILY SERVICES GENERAL SOCIAL CASE WORK AND GUARDIANSHIPS. 76241 1211 JEWISH JOURNAL. 53877 JEWISH COMMUNITY RELATIONS COUNCIL. 843560 780252 LEVY GARDENS ASSISTED LIVING FACILITY. 1327487 912954 9977436 1 1 0 1 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 33 0 1 286 1 1 1 0 0 0 0 0 0 0 0 0 0 X 28 25 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 AMY HENDRICKS 1.00 X X 0 0 0 SAM SHAPIRO 1.00 X X 0 0 0 SCOTT LEWIS 1.00 X X 0 0 0 GARY CLAYMAN 1.00 X X 0 0 0 TOD NEWMAN 1.00 X X 0 0 0 BRUCE SHERMAN 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 JEFF SIMON 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 BRUCE LEV 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 SAM D ROTH 1.00 X 0 0 0 IRVING LEV 1.00 X 0 0 0 ALAN NATHAN 1.00 X 0 0 0 SAM KOOPERMAN 40.00 X 136305 0 30749 DAVID STAUFFER 40.00 X 79000 0 16887 GARY WEISS 40.00 X 142962 0 19669 358267 0 67305 2 0 1 0 MUTUAL OF AMERICA PO BOX 2493 NEW YORK NY 10185 LIFE INSURANCE 512153 ANTHEM PO BOX 105673 ATLANTA GA 30348 HEALTH INSURANCE 393202 PREMIER THERAPY 701 SHARON ROAD BEAVER PA 15009 THERAPY SERVICES 340591 OHIO EDISON 76 S MAIN STREET AKRON OH 44308 ELECTRIC 189395 GORDON FOOD SERVICE INC PO BOX 1787 GRAND RAPIDS MI 49501 FOOD SERVICES 135495 6 50482 76627 2333230 2460339 HERITAGE MANOR 900099 5609887 5609887 JEWISH COMMUNITY CENTE 900099 1131121 1131121 LEVY GARDENS 900099 780252 780252 ENDOWMENT 900099 235030 235030 JEWISH FAMILY SERVICES 900099 131491 131491 42202 1211 40991 7929983 286986 286986 47635 40065 7570 7570 7570 236750 236750 236750 236750 32370 76627 28988 3382 3382 6519 2503 4016 4016 2001 2666 -665 -665 ADMIN - SERVICES 900099 161942 161942 GRAPHICS INCOME 900099 13091 13091 175033 11103394 7888992 53417 700646 1056051 1056051 262941 262941 4564760 4223542 183275 157943 303097 275306 21393 6398 573878 544010 23938 5930 355351 314946 28374 12031 12511 8773 2799 939 35701 24634 3927 7140 759640 753865 3110 2665 141257 98183 29456 13618 364530 364530 56601 33569 16773 6259 4414 4414 513091 460508 39928 12655 96781 84423 9609 2749 DIETARY COSTS 453286 452151 1135 TAXES AND LICENSES 324099 321927 2172 MISCELLANEOUS 272794 208497 56727 7570 MEDICAL & DRUGS 207288 207288 REPAIRS & MAINTENANCE 148708 132926 13575 2207 436507 412307 10958 13242 10943286 9977436 713369 252481 1065193 601162 373709 239043 1012278 988550 127353 175858 16546220 8612524 7695616 7933696 22766775 25021102 817744 809600 33858668 35769011 4961339 5006621 410249 456876 787292 759666 6158880 6223163 X 16897340 18575647 9257638 9421589 1544810 1548612 27699788 29545848 33858668 35769011 X 160108 1685952 X X 0 1 1 X 0 X 2006028 2524718 2517323 1968193 2460339 11476601 2006028 2524718 2517323 1968193 2460339 11476601 11476601 601378 661952 622822 619955 571371 3077478 1563020 3429194 430494 234586 213922 5871216 20425295 37497456 0.56190 0.53350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 5393 0 1 2829 8222 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: A PORTION OF YOUNGSTOWN AREA JEWISH FEDERATION'S DUES TO GOVERNMENT AFFAIRS COMMITTEE OF OHIO JEWISH COMMUNITY ARE USED FOR LOBBYING. 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. 25 73 136395 188926 1894760 15376829 1 1 18894004 1349066 2192640 2062888 404415 19968407 14910796 1879986 3286811 1014184 169405 18894004 20921412 984598 -4507140 2282151 205923 14910796 0.45000 0.08000 0.47000 0 0 91070 91070 13744058 6882371 6861687 2047533 1468933 578600 663559 261220 402339 7933696 MARKETABLE SECURITIES 17832977 F LAND AND BLDG HELD FOR SALE 189349 C INVESTMENT IN REAL ESTATE PARTNERSHIP 89065 C CASH VALUE OF LIFE INSURANCE 275916 C MUTUAL FUNDS 6633795 F 25021102 GIFT ANNUITY PAYABLE 759666 759666 11103394 10943286 160108 1510036 175916 1685952 1846060 12112600 969141 40065 1009206 11103394 0 11103394 10983351 40065 40065 10943286 0 10943286 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, 2007, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN PERMANENTLY RESTRICTED NET ASSETS 3,802. CHANGE IN ACCUMULATED LIABILITY FOR PENSION BENEFITS 220,398. CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -48,284. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 40,065. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 40,065. GOLF OUTING 96865 64495 32370 13431 9853 GIFT WRAP 11808 11808 5704 108673 76303 32370 13431 15557 28988 3382 1 JEWISH FEDERATIONS OF NORTH AMERICA 111 EIGHT AVE 11TH FLOOR NEW YORK NY 10011 461486 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION JEWISH TELEGRAPHIC AGENCY INC 3300 SEVENTH AVENUE 11TH FLOOR NEW YORK NY 10011 675 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION UNITED HIAS SERVICE 333 SEVENTH AVENUE 17TH FLOOR NEW YORK NY 10011 750 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION ANTI-DEFAMATION LEAGUE PO BOX 26226 WASHINGTON DC 20090 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 3400 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 3000 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION ASSOCIATION OF JFCS 557 CRANBERRY ROAD SUITE 2 EAST BRUNSWICK NJ 08816 250 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION JEWISH COMMUNITY CENTER ASSOC 520 EIGTH AVENUE NEW YORK NY 10011 2500 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION JEWISH EDUCATION SERVICE OF NA 111 EIGHT AVE 11TH FLOOR NEW YORK NY 10011 500 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION OHIO HILLEL FUND CONSORTIUM 1750 EUCLID AVENUE CLEVELAND OH 44115 31337 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION COMMISSION FOR JEWISH EDUCATION 505 GYPSY LANE YOUNGSTOWN OH 44504 19199 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 422654 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION BIRTHRIGHT ISRAEL CAMPAIGN 111 EIGHT AVE 11TH FLOOR NEW YORK NY 10011 8000 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION GOVERNMENT AFFAIRS COMMITTEE OF OJC 50 W BROAD ST STE 1815 COLUMBUS OH 43215 11400 TO SUPPORT ORGANIZATIONS THAT HAVE ACTIVITIES THAT FALL WITHIN OUR MISSION X X 0 0 0 0 0 0 0 0 0 SAM KOOPERMAN 136305 0 0 0 0 0 20207 0 10542 0 167054 0 0 0 GARY WEISS 142962 0 0 0 0 0 17995 0 1674 0 162631 0 0 0 SAM KOOPERMAN PERSONAL USE X 16778 4288 0 1 0 4288 BONNIE BURDMAN FAMILY MEMBER OF LEE BURDMAN, BOARD MEMBER 25881 EMPLOYEE OF YOUNGSTOWN AREA JEWISH FEDERATION 0 DEBBI GRINSTEIN FAMILY MEMBER OF PETER GRINSTEIN, BOARD MEMBER 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 FORM 990, PART VI, SECTION A, LINE 2 SAM A. ROTH AND SAM D. ROTH, BOARD MEMBERS OWN A BUSINESS TOGETHER. SAM A. ROTH, SAM D. ROTH, AND DR. RONALD ROTH, BOARD MEMBERS ARE RELATED. 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 GAINS ON INVESTMENTS: 1,510,036. CHANGE IN PERMANENTLY RESTRICTED NET ASSETS 3,802. CHANGE IN ACCUMULATED LIABILITY FOR PENSION BENEFITS 220,398. CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -48,284. TOTAL TO FORM 990, PART XI, LINE 5: 1,685,952. 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