2023-11-07T23:49:22-06:00 2022-12-31 366055558 Grant Thornton LLP 757 Third Ave 3rd Fl New York NY 100172013 990 2022-01-01 264139621 Swergold Family Foundation for Children in Crises SWER 2126876200 220 E 42nd Street 400 New York NY 10017 Ophir Singal Director/Treasurer 2126876200 2023-11-07 1 Ophir Singal 999009999 0 Daniel Romano P00504182 2125990100 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Ophir Singal 220 E 42nd Street 400 New York NY 10017 2029 0 X n/a X 2009 DE Advance the mission and programs of JDC, in particular, those JDC programs relating (cont. sched. O) to support of children in crises. 7 5 0 5 0 0 60000 0 0 0 84744 2029 0 0 144744 2029 50000 77500 0 0 0 0 0 0 0 0 0 50000 77500 94744 -75471 1290269 1051594 0 0 1290269 1051594 Advance the mission and programs of JDC, in particular, those JDC programs relating to support of children in crises. 0 0 77500 77500 Advance the mission and programs of JDC, in particular, those JDC programs relating to support of children in crises. 77500 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 1 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X Aliyah Kozirovsky-Ratsen 2126876200 220 E 42nd St Ste 400 New York NY 10017 Penny Blumenstein Director 1.00 1.00 X 0 0 0 Jane Swergold Director/President 1.00 1.00 X X 0 0 0 Eric Benjamin Swergold Director 1.00 0.00 X 0 0 0 Pamela Swergold Binder Director 1.00 0.00 X 0 0 0 Ophir Singal Director/Treasurer 1.00 43.00 X X 0 415638 62552 Mark Sisisky Director 1.00 3.00 X 0 0 0 Asher Ostrin thru 91922 Director/Secretary 1.00 41.00 X X 0 414057 38667 Pablo Weinsteiner Director/Secretary 1.00 42.00 X X 0 434412 67446 0 1264107 168665 0 0 1 0 0 X 2029 0 2029 2029 2029 2029 0 0 2029 77500 77500 77500 77500 0 0 1290269 1051594 1290269 1051594 0 0 X 1290269 1051594 1290269 1051594 1290269 1051594 -75471 -163204 0 X 0 1 X 1 0 X X X 1 American Jewish Joint Distribution Committee 131656634 7 1 77500 0 1 77500 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 Int. in AJJDC's Pooled Inv. 1051594 F 1051594 X Part X, Line 2: FIN 48 disclosure: This JDC-support organization is reported in the consolidated financial statements of its supported organization, The American Jewish Joint Distribution Committee, Inc. ("JDC"). The following FIN 48 footnote is from the JDC Consolidated financial statements. JDC follows 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. JDC has processes 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 and evaluate other matters that may be considered tax positions. JDC has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements for December 31, 2022. 1 American Jewish Joint Distribution Committee 220 East 42nd St Suite 400 New York NY 10017 131656634 501(c)(3) 77500 0 general support 1 0 Part I, Line 2: Procedure for monitoring the use of grant funds in the U.S.: This JDC-support organization operates with the administrative support of the American Jewish Joint Distribution Committee, Inc. ("JDC"). By virtue of this administrative support, the policies of the JDC apply to this JDC-support organization. This JDC-support organization gives grants only to JDC. JDC staff are responsible for ensuring the grants are used to accomplish various JDC programs. 1 1 0 0 0 0 0 0 0 Pablo Weinsteiner Director/Secretary 0 396155 0 0 0 38257 0 10912 0 56534 0 501858 0 0 Ophir Singal Director/Treasurer 0 369817 0 0 0 45821 0 11811 0 50741 0 478190 0 0 Asher Ostrin thru 91922 Director/Secretary 0 258776 0 0 0 155281 0 9907 0 28760 0 452724 0 0 Part I, Line 3 This organization operates with the administrative support of the American Jewish Joint Distribution Committee("JDC"). By virtue of this administrative support, the policies of the JDC apply to this organization. JDC's Human Resources Committee meets periodically to review and approve salaries and benefits of officers and key employees, as well as the overall annual compensation budget for the organization. Information is obtained from recent Form 990 filings of other comparable nonprofit organizations and shared with the committee. All members of the committee are independent directors/trustees of JDC. Part I, Lines 4a-b Severance payment: Asher Ostrin separated from JDC International, Swergold Family Foundation's related organization in Israel, in 2022. He was paid the entire severance amount of $152,916 in 2022, in accordance with the policy of JDC International. Supplemental retirement plan: Beginning in 2018, JDC provides additional benefits under the non-qualified supplemental pension plan ("SERP"). During 2022, the following individuals accrued benefits in the SERP: Ophir Singal: $19,757; Pablo Weinsteiner: $37,153 Part V, line 2b: Swergold Family Foundation ("Swergold") does not have its own employees; it shares employees with its parent organization, American Jewish Joint Distribution Committee, Inc. ("AJJDC"). All W-2s and required employment tax returns are filed by AJJDC. None of the compensation paid by AJJDC for the employees providing assistance to Swergold is allocated or reimbursed by Swergold. Form 990, Part VI, Section A, line 2 Family relationships: The following board members have a family relationship: 1. Jane Swergold 2. Eric Benjamin Swergold 3. Pamela Swergold Binder Form 990, Part VI, Section A, line 2 Board officers and directors Ophir Singal, Pablo Weinsteiner, Penny Blumenstein, Jane Swergold and Mark Sisisky are serving as Board members and/or officers of AJJDC, Swergold Family Foundation's parent organization. Form 990, Part VI, Section A, line 6 Organization's members: American Jewish Joint Distribution Committee ("AJJDC") is a sole member. Form 990, Part VI, Section A, line 7a Power to appoint members of governing member: As a member, AJJDC may appoint directors. Form 990, Part VI, Section A, line 8b Documentation of meeting minutes: The Organization does not have any committees. Form 990, Part VI, Section B, line 11b Form 990 review process: The Form 990 is reviewed by an independent accounting firm. The organization's officers and directors are given a draft of the completed Form 990 for their review and comments. All comments are reviewed and incorporated into the final Form 990 prior to filing. Form 990, Part VI, Section B, line 12c Conflict of interest policy monitoring and enforcement: This JDC-support organization operates with the administrative support of the American Jewish Joint Distribution Committee, Inc. ("JDC"). By virtue of this administrative support, the policies of the JDC apply to this JDC-support organization, including a whistleblower policy and the document retention and destruction policy. This JDC-support organization has adopted JDC's conflict of interest policy. All of the directors have confirmed that they have read and understood the conflict of interest policy and that to the best of their knowledge, they have no conflicts of interest with the JDC-support organization. Form 990, Part VI, Section C, line 19 Documents available to the public: The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VIII, line 7d Realized gain: The realized gain is an allocation of pooled income from the American Jewish Joint Distribution Committee, Inc. (1)The American Jewish Joint Distribution Committee 220 E 42 St Ste 400 New York NY 10017 131656634 see part VII NY 501(c)(3) Line 7 N/A 0 (2)Jack G Buncher Charitable Fund for AJJDC 220 E 42 St Ste 400 New York NY 10017 204393253 see part VII PA 501(c)(3) Line 12a, I AJJDC 0 (3)The Thalheimer Family - JDC Support Fdn 220 E 42 St Ste 400 New York NY 10017 030391368 see part VII DE 501(c)(3) Line 12a, I AJJDC 0 (4)Charity Fund JDC 4th Roshinskiy Proezd 19 BUI Moscow RS see part VII RS AJJDC 0 (5)Intl Social Orgn AJJDC Inc Glibochitska St 17 Letter 1A Kyiv UP see part VII UP AJJDC 0 (6)Intl Public Organization United Joint Nizhinksaya St 77/79 Odesa UP see part VII UP AJJDC 0 (7)The American JJDC Inc Center Shalom-Aleihem St 4 Dnipro UP see part VII UP AJJDC 0 (8)Public Orn Joint in the NE Reg of Ukr Dzerzhinski District Tobolskaya Kharkiv UP see part VII UP AJJDC 0 (9)AJJDC Moldova Stradela 1 Aerodromului 5 Chisinau MD see part VII MD AJJDC 0 (10)Local Charity Fund Joint V Khoruzei St 22 App 3 Minsk BO see part VII BO AJJDC 0 (11)Joint Israel JDC Hill PO Box 3489 Jerusalem IS 91034 134203820 see part VII IS 501(c)(3) Line 7 AJJDC 0 (12)The Maurice & Vivienne Wohl Charitable Fdn PO Box 71 Road Town Craigmuir Chambers Tortol VQ see part VII VQ AJJDC 0 (13)Joint Bulgaria Association 50 Stambolijski Bvd Sofia BU 1303 see part VII BU AJJDC 0 (14)JDC Estonia Sihtausutus Ahtri 10B Tallinna Linn harju Maa Tallinn EN see part VII EN AJJDC 0 (15)Fundacja JDC Poland Twarda 6 Warsaw PL 00-105 see part VII PL AJJDC 0 (16)AJJDC - Europe Balmes 195 Barcelona SP 08006 see part VII SP AJJDC 0 (17)The AJJDC Deutschland EV Schlossgarten 2 Breisach GM 79206 see part VII GM AJJDC 0 (18)Public Organization Halom Kovpaka Str 17 Kyiv UP see part VII UP AJJDC 0 (19)The AJJDC (UK) Trust 20 Gloucester Place London UK W1U 8HA see part VII UK AJJDC 0 (20)Yesod Jewish St Petersburg Comm House Bolshaya Raznochinnaya St 25 St Petersburg RS see part VII RS Charity Fund 0 (21)Jewish Charity Foundation Beyteinu Sholudenko Str 1-B Kyiv UP see part VII UP Int'l Soc OR 0 (22)Leatid France 5 Avenue Matignon Paris FR 75008 see part VII FR AJJDC - Paris 0 (23)AJJDC Paris 5 Avenue Matignon Paris FR 75008 see part VII FR AJJDC 0 (24)Associata JDC-RO No 8-10 Maximilian Popper Str Bucharest RO 030863 see part VII RO AJJDC 0 (25)Indian Joint Trust DGRuparel Coll Bal Govind Matunga Mumbai IN 400 01 see part VII IN AJJDC 0 (26)JDC Switzerland Association 197A Route de Saint-Julien Geneva SZ see part VII SZ AJJDC 0 (27)Malben Institute JDC Hill PO Box 3489 Jerusalem IS 91304 see part VII IS AJJDC 0 (28)ELKA JDC Hill PO Box 3489 Jerusalem IS 91304 see part VII IS Joint Israel 0 (29)JDC Latin American Foundation Juncal 1392 Montevideo UY see part VII UY AJJDC 0 (30)AJJDC Europe Asia and Africa Ferenciek Tere 7-8 II LPH I/5 Budapest HU 1053 see part VII HU AJJDC 0 (31)JDC Hungary Foundation Ferenciek Tere 7-8 II LPH I/5 Budapest HU 1053 see part VII HU AJJDC 0 (32)Association Joint Distribution Committee 3 Rue Roget de LIsle Casablanca MO see part VII MO AJJDC 0 (33)Taub Center Haari St 15 PO Box 3489 Jerusalem IS 9103401 see part VII IS AJJDC 0 (34)Solomonica JCC Dnepropetrovsk Shalom-Aleihem St 4 App 26 Dnipro UP see part VII UP AJJDC 0 (35)Jewish Cultural Center Solomonika Shalom-Aleihem St 4 App 26 Dnipro UP see part VII UP AJJDC 0 (36)Wohl BVI Limited PO Box 71 Road Town Craigmuir Chambers Tortol VQ see part VII VQ AJJDC 0 (37)Jewish Cultural Center Kedem E Doga St 5 Chisinau MD see part VII MD AJJDC 0 (38)Jewish Distribution Committee in Georgia Vakhtang VI St 30 Tbilisi GG see part VII GG AJJDC 0 (39)Community Jewish Cultural Center Beith Ross Tobolskaya 46 Kharkiv UP see part VII UP AJJDC 0 (40)International Public Organization Jewish Joint Center for Development) Nizhinksaya St 77/79 Odesa UP see part VII UP AJJDC 0 (41)JDC International Ltd 19 Hartom St Jerusalem IS 91304 see part VII IS AJJDC 0 (1)AJJDC Real Estate Company Limited 20 Spyrou Kyprianou Ave 3rd Fl Nicosia CY 1075 Property Mgt CY AJJDC C 0 (2)Charitable Gift Annuity Trust (39) Gift Annuity NY AJJDC T 0 (3)Charitable Remainder Unitrust Unitrust NY AJJDC T 0 (4)Charitable Remainder Annuity Trust (3) Annuity Trust NY AJJDC T 0 (5)Private Preschool Education Inst Anavim Nizhinskaya St 77/79 Odesa UP see part VII UP AJJDC C 0 (6)Menora LLC Nizhinskaya St 77/79 Odesa UP see part VII UP AJJDC C 0 (7)Solomonica LLC PO Box 71 Road Town Dnipro UP see part VII UP AJJDC C 0 (8)Beith Dan LLC Tobolskaya 46 Kharkiv UP see part VII UP AJJDC C 0 (9)Dekel LLC Bolshaya Nikitskaya St 47 Moscow RS see part VII RS AJJDC C 0 (10)Shalhevet LLC Bolshaya Raznochinnaya St 25 St Petersburg RS see part VII RS AJJDC C 0 (11)AREC Moldova 5 E Doga Str Chisinau MD see part VII MD AJJDC C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 The American Jewish Joint Distribution Committee B 77500 FMV Schedule R, Parts II and IV, Column (B) Primary activity of related organization: The American Jewish Joint Distribution Committee, Inc. - sponsor programs of relief, rescue, and reconstruction to meet Jewish needs. The Thalheimer Family - to sponsor and support the American Jewish Joint Distribution Committee's international programs of relief, rescue, and reconstruction for Jewish people throughout the world. Jack G. Buncher Charitable Fund for AJJDC - to advance the mission and programs of the American Jewish Joint Distribution Committee, Inc (AJJDC), programs relating to: children in crises, elderly, young parents, & other adults. Joint Israel - to help Israel's most disadvantaged population: children, youth at risk, immigrants, the elderly, and people with disabilities. The Maurice and Vivienne Wohl Charitable Foundation - special trust established primarily to aid needy Jews in former Soviet Union. The AJJDC (U.K. Trust) - to advance the charitable and educational purpose of JDC. Charity Fund JDC; Int'l Social Organization AJJDC, Inc. Center; Int'l Public Organization United Joint; the American AJJDC Inc. Center; Public Orn. Joint in the NE Reg. of Ukr.; AJJDC in Moldova; Local Charity Fund Joint; Private Preschool Education Inst. Anavim; Menora LLC; Solominka LLC; Beith Dan LLC; Dekel LLC; Shalhevet LLC; Joint Bulgaria Association; JDC Estonia Sihtasutus; Fundacja JDC Poland; AJJDC - Europe; Indian Joint Trust; JDC Switzerland Association; The AJJDC, Deutschland E.V.; Public Organization Halom; Yesod Jewsh St. Petersburg Community House; Jewish Charity Foundation Beyteinu; Leatid France; AJJDC Paris; Asociatia JDC-RO; Malben Institute; ELKA; AREC Moldova; JDC International LTD; JDC Latin America; AJJDC Europe, Asia, and Africa Foundation; JDC Hungary Foundation; Association JDC; Taub Center; Solomonica JCC Dnepropetrovsk; Jewish Cultural Center Solomonika; Wohl BVI Limited; Community Cultural Center Beith Ross; AJJDC - Georgia; International Public Organization "Jewish Joint Center for Development; Jewish Cultural Center Kedem: American Jewish Joint Distribution Committee ("JDC") is a worldwide organization that operates in 12 of the 15 Former Soviet Union republics ("FSU") as well as Eastern Europe, Africa, South America, and Asia. JDC entities in these regions focus on the following programmatic initiatives: Providing food, medicine, home care, and winter relief for Holocaust survivors and elderly Jews; delivering nutritional assistance, healthcare, financial support, and child-development services to the neediest children and their families. Renewal and support of Jewish life by developing and maintaining community infrastructure, leadership, and educational resources. Developing tomorrow's Jewish leaders by training volunteers and professionals to lay the foundation for communal Jewish life and nurturing emerging visionaries to create Jewish learning initiatives and experiences for children and youth.