ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC: Form 990, tax year 2009
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- Organization
- ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC (EIN 52-2136761)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-04-05
- IRS object ID
- 201120959349300412
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-04-05T15:19:20-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM MCGLADREY INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 INTERNATIONAL DRIVE SUITE 1400 | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522136761 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ELIJ | NameControl |
| Phone | 4105424850 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5750 PARK HEIGHTS AVENUE | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 212153930 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ARTHUR C ABRAMSON | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 4105424850 | Phone |
| Date Signed | 2011-03-29 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JULIA FLANNERY | Name |
| Phone | 4102469300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ARTHUR C ABRAMSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5750 PARK HEIGHTS AVENUE | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 212153930 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 322727 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.ecyp.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | 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). | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 23 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 238342 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Current Year | 69590 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | -6879 | OtherRevenueCurrentYear |
| Total Revenue Current Year | 301053 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 74685 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 3909 | TotalFundrsngExpCurrentYear |
| Other Expenses Current Year | 222050 | OtherExpensesCurrentYear |
| Total Expenses Current Year | 296735 | TotalExpensesCurrentYear |
| Revenues Less Expenses CY | 4318 | RevenuesLessExpensesCY |
| Total Assets BOY | 1285140 | TotalAssetsBOY |
| Total Assets EOY | 1403441 | TotalAssetsEOY |
| Total Liabilities BOY | 54588 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 54161 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1230552 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1349280 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 50000 | Expense |
| Description | Teen Leadership Summit: A one day teen leadership program open to all schools in Baltimore. Over 500 kids attended at no charge. Various national speakers were brought in. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 76475 | Expense |
| Description | 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. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 7500 | Expense |
| Description | 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. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 101474 | Expense |
| Description | -Graduation party for seniors-Welcome back from Israel reception-Alumni Event for previous year participants | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 101474 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 235449 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 23 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ADELE MYERS | NamePerson |
| Telephone Number | 4105424898 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5750 PARK HEIGHTS AVENUE | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21215 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Keith Adams | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Deidra Bishop | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Elijah Cummings | ||||||
| Honorary Chair | 2.00 | X | 0 | 0 | 0 | X |
| LaMetrice Dopson | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Judith Fader | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Carla Farrington | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Chaya Friedman | ||||||
| Co-Chair | 2.00 | X | 0 | 0 | 0 | X |
| Stewart J Greenebaum | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Sandy Hittman | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| C Peter Hoffberger | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | X |
| Patricia Jessamy Esq | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Stephen Knable | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Benjamin Long | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Michael Palmer Sr | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Norman Parker Jr | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Dana Petersen Moore | ||||||
| Co-Chair | 2.00 | X | 0 | 0 | 0 | X |
| Nan Rosenthal | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Paul Saval | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Susan Schuster | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Carole Sibel | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Kim Unseld | ||||||
| Member | 2.00 | X | 0 | 0 | 0 | |
| Martha Weiman | ||||||
| Secretary | 2.00 | X | 0 | 0 | 0 | X |
| Nollie Wood Jr | ||||||
| Immediate Past Co-Chair | 2.00 | X | 0 | 0 | 0 | X |
| ARTHUR C ABRAMSON | ||||||
| EXECUTIVE DIRECTOR | 2.00 | 9173 | 0 | 175 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 9173 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 175 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 1 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 9523 | FundraisingEvents |
| All Other Contributions | 228819 | AllOtherContributions |
| Total Contributions | 238342 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 11355 | TotalRevenueColumn |
| Exclusion | $11,355 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 63490 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5255 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 58235 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 58235 | TotalRevenueColumn |
| Exclusion | $58,235 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 9540 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 9523 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 16419 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -6879 | TotalRevenueColumn |
| Exclusion | -$6,879 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 301053 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $62,711 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70453 | Total |
| Program Services | 70453 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4232 | Total |
| Program Services | 4232 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2750 | Total |
| Management And General | 2750 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14845 | Total |
| Management And General | 14845 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17214 | Total |
| Program Services | 17214 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1226 | Total |
| Program Services | 1226 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3724 | Total |
| Program Services | 3724 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7730 | Total |
| Program Services | 7730 | ProgramServices |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Israel Trip | 76475 | 76475 | ||
| Other Events | 51970 | 51970 | ||
| administrative fee | 39782 | 39782 | ||
| DEVELOPMENT | 3909 | 3909 | ||
| Printing and Postage | 941 | 941 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1484 | Total |
| Program Services | 1484 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 296735 | Total |
| Program Services | 235449 | ProgramServices |
| Management And General | 57377 | ManagementAndGeneral |
| Fundraising | 3909 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71484 | BOY |
| EOY | 82051 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3000 | BOY |
| EOY | 1039 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 267 | BOY |
| EOY | 807 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1210389 | BOY |
| EOY | 1319544 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1285140 | BOY |
| EOY | 1403441 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54588 | BOY |
| EOY | 54161 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54588 | BOY |
| EOY | 54161 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20163 | BOY |
| EOY | 29736 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232155 | BOY |
| EOY | 341310 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 978234 | BOY |
| EOY | 978234 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1230552 | BOY |
| EOY | 1349280 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1285140 | BOY |
| EOY | 1403441 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 337262 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1212659 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 142395 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 128606 | CurrentTaxYearMinus1Year |
| Current Tax Year | 238819 | CurrentTaxYear |
| Total | 2059741 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 337262 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1212659 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 142395 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 128606 | CurrentTaxYearMinus1Year |
| Current Tax Year | 238819 | CurrentTaxYear |
| Total | 2059741 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 2059741 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2152 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1322 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 16284 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16712 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11355 | CurrentTaxYear |
| Total | 47825 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 2107566 | TotalSupport |
| Public Support Pertcentage170 | 0.97730 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.98210 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1210389 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 169155 | InvestmentEarningsOrLosses |
| Other Expenditures | 60000 | OtherExpenditures |
| End Of Year Balance | 1319544 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1668148 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -330259 | InvestmentEarningsOrLosses |
| Other Expenditures | 127500 | OtherExpenditures |
| End Of Year Balance | 1210389 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.74130 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.25870 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Total Revenue | 301053 | TotalRevenue |
| Total Expenses | 296735 | TotalExpenses |
| Excess Or Deficit For Year | 4318 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 114410 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 114410 | TotalAdjustments |
| Excess Or Deficit Per FS | 118728 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 400618 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 114410 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 114410 | RevenueNotRptdF990 |
| Revenue Subtotal | 286208 | RevenueSubtotal |
| Investment Expenses Not Included | 14845 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 14845 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 301053 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 281890 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 281890 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 14845 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 14845 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 296735 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | 5% OF THE PREVIOUS 12 QUARTER AVERAGE IS ALLOWED TO BE DRAWN FOR THE PURPOSE OF OPERATING THE PROGRAM EXPENSES. |
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | 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 2007. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Middle East and North Africa | Region |
| Type Of Activities Conducted | Program Service | TypeOfActivitiesConducted |
| Specific Services Provided | Youth program trip to Israel | SpecificServicesProvided |
| Total Expenditures | 76475 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 76475 | TotalAmountSpent |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | DINNER | NameOfEvent1 |
| Gross Receipts Event1 | 19063 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 9523 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 9540 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 2620 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 9800 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 3999 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 19063 | GrossReceiptsTotal |
| Charitable Contributions Total | 9523 | CharitableContributionsTotal |
| Gross Revenue Total Events | 9540 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 2620 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 9800 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 3999 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 16419 | DirectExpenseSummaryEvents |
| Net Income Summary | -6879 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARTHUR C ABRAMSON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 9173 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 175 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 143 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 9491 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Information | Identifier |
| Return Reference | Part III | ReturnReference |
| Explanation | Art Abramsom, the executive director is paid by Baltimore Jewish Council (BJC), an unrelated 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 only. His portion of salary that is related to ECYP is reimbursed by ECYP to BJC through the administrative fee. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | THE 990 IS REVIEWED BY THE ECYP DIRECTOR AND EXECUTIVE DIRECTOR. A COPY OF THE 990 IS ELECTRONICALLY SENT TO THE MEMBERS OF THE BOARD OF DIRECTORS. | |
| Form 990, Part VI, Section B, line 15a | Arthur C. Abramson is the Executive Director of the BJC. 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 Officers 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 | ALL DOCUMENTS ARE AVILABLE UPON REQUEST. | |
| FORM 990, PART VI, SECTION 12A | the organization does not currently have a conflict of interest policy, but the board is working on putting one into place. | |
| FORM 990, PART IX, LINE 7 | THE SALARY AND RELATED PAYROLL EXPENSES REPORTED ON THE FORM 990 FOR ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL, INC. ARE ACTUALLY PAID TO THE EMPLOYEE BY THE BALTIMORE JEWISH COUNCIL, INC. THE ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL, INC. REIMBURSES THE BALTIMORE JEWISH COUNCIL (ALSO AN EXEMPT PUBLIC CHARITY) THROUGH A COST SHARING AGREEMENT. | OTHER SALARIES AND WAGES |
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