2011-09-20T14:04:19-04:00 2010-12-31 GRANT THORNTON LLP 666 THIRD AVENUE NEW YORK NY 100174011 990 2010-01-01 134092050 THE BIRTHRIGHT ISRAEL FOUNDATION BIRT 2124570046 33 EAST 33RD STREET 7TH FLOOR NEW YORK NY 10016 david shapiro 2011-09-20 2125429609 2010 2016-03-07 17:11:31Z DAVID SHAPIRO 33 EAST 33RD STREET 7TH FL NEW YORK NY 10016 52958891 false X WWW.BIRTHRIGHTISRAEL.ORG X 1999 NY TO SUPPORT THE EDUCATION OF MEMBERS OF THE JEWISH COMMUNITY OUTSIDE OF ISRAEL ABOUT JUDAISM AND ITS HERITAGE, AND TO FOSTER STRONGER BONDS BETWEEN THE JEWS OF THE DIASPORA AND THE STATE OF ISRAEL. 28 28 36 0 0 0 71369840 51823363 0 100202 22467 0 71470042 51845830 67030056 49270686 0 2904157 3529723 0 2543850 1672445 2233399 71606658 55033808 -136616 -3187978 41774542 23347722 629887 504817 41144655 22842905 X THE BIRTHRIGHT ISRAEL FOUNDATION ("THE FOUNDATION") WAS INCORPORATED ON DECEMBER 10, 1999. IT WAS FORMED TO SUPPORT THE EDUCATION OF MEMBERS OF THE JEWISH COMMUNITY OUTSIDE OF ISRAEL ABOUT JUDAISM, TO STRENGTHEN THE UNDERSTANDING OF THEIR HERITAGE, AND TO FOSTER STRONGER BONDS BETWEEN THE JEWS OF THE DIASPORA AND THE STATE OF ISRAEL. IN FURTHERANCE OF THESE PURPOSES, THE FOUNDATION PROVIDES FUNDING TO ENABLE INDIVIDUALS AGED 18-26 TO PARTICIPATE IN AN EDUCATIONAL PEER-GROUP TRIP TO ISRAEL. ADDITIONALLY, EDUCATIONAL PROGRAMS HAVE BEEN DEVELOPED TO TARGET PARTICIPANTS WHO HAVE RETURNED FROM ISRAEL TO ENHANCE THEIR ISRAEL EXPERIENCE AND STRENGTHEN THEIR BOND WITH THE JEWISH COMMUNITY both IN NORTH AMERICAN AND ISRAEL. false false 48606219 48606219 0 Taglit-Birthright Israel - The Foundation provides a gift of first time, peer group, educational trips to Israel for Jewish young adults ages 18 to 26 from around the world. Taglit Birthright Israel is a unique partnership between private philanthropists through The Birthright Israel Foundation; the people of Israel through the Government of Israel; and Jewish communities around the world (North American Jewish Federations, Keren Hayesod and the Jewish Agency for Israel). The mission is to send tens of thousands of young Jewish adults from all over the world to Israel as a gift to diminish the growing division between Israel and Jewish communities around the world; to strengthen the sense of solidarity between Israeli youth and Jewish communities throughout the world; and to promote the idea of a trip to Israel for all Diaspora Jews as a critical part of Jewish life outside of Israel. 967908 664467 0 NEXT POST PROGRAMMING - RAN FOLLOW UP EDUCATIONAL PROGRAMS FOR YOUNG JEWISH ADULTS IN PEER-LED LOCAL CULTURAL, RELIGIOUS, AND VOLUNTEER ACTIVITIES. IN 2010 THE PROGRAM HAD OVER 50,000 PARTICIPANTS. 49574127 true true false false false false false false false true false false false false true true false false true true true false false false false false true false true false false false false false false false false true false false false false true true true false false true 27 0 true 36 true false false false false false false false false false false X 28 28 false false false false false false false true true false false true true true true true false true true false AL AK AZ AR CA CO CT FL GA IL KS KY LA ME MD MI MN MO NH NJ NM NC ND OH OR PA RI SC TN VA WA WV WI X DAVID SHAPIRO 2124570046 33 EAST 33RD STREET NEW YORK NY 10016 Madlyn Abramson 2.0 X 0 0 0 Laurie Blitzer 2.0 X 0 0 0 Charles R Bronfman 5.0 X X 0 0 0 Mark Charendoff 2.0 X 0 0 0 Sender Cohen 2.0 X 0 0 0 Cheryl Einhorn 2.0 X 0 0 0 Susie Gelman 2.0 X 0 0 0 Harold Grinspoon 2.0 X 0 0 0 Joe Gutman 5.0 X X 0 0 0 Jon Jacobson 2.0 X 0 0 0 Michael Jesselson 2.0 X 0 0 0 Arlene Kaufman 2.0 X 0 0 0 Ivan Kaufman 2.0 X 0 0 0 Debbie Kimel 2.0 X 0 0 0 Traci Lerner 2.0 X 0 0 0 Al Levitt 2.0 X 0 0 0 Sander Levy 5.0 X X 0 0 0 David Mamet 2.0 X 0 0 0 Joshua Nash 2.0 X 0 0 0 Dan Och 5.0 X 0 0 0 Marlene Post 5.0 X X 0 0 0 Remy Roizen 2.0 X 0 0 0 Michael Sacks 2.0 X 0 0 0 Jenna Segal 2.0 X 0 0 0 Jane Sherman 2.0 X 0 0 0 Michael H Staenberg 2.0 X 0 0 0 Michael H Steinhardt 2.0 X 0 0 0 Bonnie Tisch 2.0 X 0 0 0 Robert P Aronson 40.0 X 378173 0 18803 Barbara Aronson 40.0 X 198683 0 42313 S David Shapiro 40.0 X 178482 0 28070 Maxyne Finkelstein 40.0 X 93220 0 8923 Arthur Piakowsky 40.0 X 249026 0 45908 Deborah Fuld 40.0 X 134083 0 24630 Dorothy Kaufman 40.0 X 101878 0 19987 Deborah Camiel 40.0 X 251789 0 23163 1585334 0 211797 7 false true false BLUE STATE DIGITAL 306 7TH STREET NW WASHINGTON DC 20004 MARKETING 199468 1 6468655 45354708 1091690 51823363 0 26350 26350 0 0 1109178 1113061 -3883 -3883 -3883 0 0 0 0 51845830 22467 664467 664467 0 48606219 48606219 0 1152030 42599 536770 572661 0 1664840 31631 790188 843021 116687 3074 54969 58644 424665 11191 200049 213425 171501 4519 80790 86192 0 52164 52164 35660 35660 0 0 0 616839 476498 140341 10763 10763 21263 19857 1406 0 0 602377 210427 192052 199898 224689 87425 137264 0 26244 8337 17907 0 0 136767 67350 69417 35960 17708 18252 COMMUNICATIONS 144539 126199 18340 PRINTING AND PRODUCTION 143919 90685 53234 BANK CHARGES 58498 13312 45186 COMPUTER MAINTENANCE 49567 21560 28007 HOSPITALITY 41101 16033 25068 33049 17462 15587 55033808 49574127 2915831 2543850 137646 301735 9743856 7722224 31235450 14537915 18687 165742 108666 105715 830585 343730 530237 486855 0 27536 41774542 23347722 197167 314811 304633 9300 128087 180706 629887 504817 X 7746317 14743805 33398338 8099100 41144655 22842905 41774542 23347722 X -3187978 -15113772 X false true true X false X 36610071 87638857 48606830 71369840 51823363 296048961 36610071 87638857 48606830 71369840 51823363 296048961 101020294 195028667 254983 424274 249475 95311 26350 1050393 0 26746 0 0 0 26746 297126100 0.65638 0.68980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 309657 63469 246161 310511 207194 103317 210417 73040 137377 486855 0 0 51845830 55033808 -3187978 -3332 -10110440 -5000000 -15113772 -18301750 51842498 -3332 -3332 51845830 51845830 60033808 5000000 5000000 55033808 55033808 Fin 48 Part X The Foundation adopted guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The Foundation is exempt from income tax under IRC section 501(c)(3), though it is subject to tax on income unrealted to its exempt purpose, unless that income is otherwise excluded by the Code. The Foundation has proccesses presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it was nexus; and to identify nad evaluate other matters that may be considered for tax positions. The tax years ending 2007, 2008, 2009, and 2010 are still open to audit for both federal and state purposes. The Foundation has determined that there are no material uncertain tax positions that require recognition or diclosure in the financial statements. SCHEDULE D, PART XI, LINE 7 DURING 2010, THE FOUNDATION DETERMINED THAT CERTAIN PRIOR YEAR BALANCES AND TRANSACTIONS HAD NOT BEEN PROPERLY RECORDED. CONSEQUENTLY, THE FOUNDATION HAS RESTATED ITS OPENING NET ASSETS AT JANUARY 1, 2010 TO CORRECT THESE ERRORS AND THIS RESTATEMENT HAD NO IMPACT ON THE FOUNDATION'S CURRENT YEAR NET INCOME. SCHEDULE D, PART XI, LINE 8 BAD DEBT EXPENSE........$5,000,000 SCHEDULE D, PART XIII, LINE 2D BAD DEBT EXPENSE........$5,000,000 true Middle East and North Africa Grantmaking 48606219 48606219 48606219 Middle East/North Africa GENERAL SUPPORT 48606219 WIRE TRNSFR 1 false false false false false false SCHEDULE F, PART I, LINE 2 The Birthright Israel Foundation is the fundraising arm of Taglit-Birthright Israel. Its primary exempt mission is to provide support to this non-U.S. organization; accordingly, the majority of its grantmaking activities are conducted overseas. THE FOUNDATION RECEIVES PERIODIC REPORTS ON THE USE OF FUNDS from Taglit-Birthright Israel. true BIRTHRIGHT ISRAEL NEXT 33 EAST 33RD STREET 7TH FLOOR NEW YORK NY 10016 263733917 501(C)(3) 314000 GENERAL SUPPORT JEWISH ENRICHMENT CENTER 38 west 13th street NEW YORK NY 10011 133959885 501(C)(3) 294467 GENERAL SUPPORT JEWISH FEDERATION OF METROPOLITAN DETROIT 6735 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 381359214 501(C)(3) 50000 GENERAL SUPPORT UNITED JEWISH COMMUNITIES OF METROWEST NJ 901 ROUTE 10 PO BOX 929 WHIPPANY NJ 07981 221487222 501(C)(3) 6000 GENERAL SUPPORT 4 SCHEDULE I, LINE 1 The Foundation occasionally makes grants to Jewish 501(c)(3) charities in the United States that support its mission and ultimate goal of promoting Jewish life outside of Israel. The largest grant is made to a related party, Birthright Israel Next, to promote its charitable mission. The Foundation and NEXT share a common board so all funds granted to NEXT are certain to be used in a manner that is consistent with the Foundation's charitable mission. For grants made to other organizations, the Foundation requires periodic updates on the use of the funds. X X X X X true false false false false false false true false Robert P Aronson 353173 0 25000 0 0 0 12250 0 6553 0 396976 0 0 0 Barbara Aronson 198683 0 0 0 0 0 32368 0 9945 0 240996 0 0 0 S David Shapiro 178382 0 100 0 0 0 3005 0 25065 0 206552 0 0 0 Arthur Piakowsky 249026 0 0 0 0 0 12250 0 33658 0 294934 0 0 0 Deborah Fuld 133983 0 100 0 0 0 13410 0 11220 0 158713 0 0 0 Deborah Camiel 105957 0 72916 0 72916 0 0 0 23163 0 274952 0 0 0 SCHEDULE J, PART I, LINE 4A For the year ending December 31, 2010, only one individual reported on Part VII of the Form 990 received a severance payment. Deborah Camiel, Director of Communications, separated from service on June 1, 2010 and received a severance payment of $72,916. Ms. Camiel's severance payment is reported on Schedule J, column (b)(iii). SCHEDULE J, PART I, LINE 7 The Foundation provided a bonus of $25,000 to the President, Robert Aronson, in the year ending December 31, 2010. All bonuses are based on meeting certain performance metrics and are required to be approved by both the Chairman of the Board of Directors and the Treasurer. President Aronson had no input into the bonus he received. X 19 1091690 FMV false true false FORM 990, PART VI, LINE 11 The Form 990 was prepared by a nationally renowned accounting firm in conjunction with the organization's financial department. A copy of the draft Form 990 was circulated to the full Board of Trustees for discussion and comment. Each Board Member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the Internal Revenue Service. FORM 990, PART VI, LINE 12 Each officer, director, trustee and key employee of the ORGANIZATION is required to annually disclose any conflicts of interest that arise by virtue of their employment, board service, or position with the ORGANIZATION. The ORGANIZATION monitors compliance with its conflict of interest policy through an annual questionnaire/disclosure statement that is distributed to these individuals. Potential conflicts are investigated immediately. FORM 990, PART VI, LINE 15 COMPENSATION FOR EXECUTIVES IS DETERMINED BY A BOARD AD HOC COMMITTEE. THIS PROCESS IS DONE ON AN "AS-NEEDED" BASIS BY REVIEWING COMPARIBILITY DATA INCLUDING SOURCES SUCH AS OTHER ORGANIZATIONS 990 INFORMATION, AS WELL AS COMPENSATION SURVEYS. THIS PROCESS WAS LAST PERFORMED IN 2010. FORM 990, PART VI, LINE 19 The taxpayer makes its Form 990 available to the public by retaining a copy at its place of business. The Form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion. FORM 990, PART XI, LINE 5 RESTATEMENT OF OPENING NET ASSETS.......$ (10,110,440) BAD DEBT EXPENSE........................$ (5,000,000) UNREALIZED LOSS ON INVESTMENTS..........$ (3,332) ------------ TOTAL: (15,113,772) BIRTHRIGHT ISRAEL NEXT 33 EAST 33RD STREET NEW YORK NY 10016 263733917 ALUMNI PRGRM NY 501(C)(3) 7 NA false true false false false false false false false false false false true false false true false false BIRTHRIGHT ISRAEL NEXT B 314000 BIRTHRIGHT ISRAEL NEXT M 100336 BIRTHRIGHT ISRAEL NEXT P 50717