2023-10-31T12:17:12-05:00 2022-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2022-01-01 812208907 TZEDEK DC INC TZED 2022745745 4340 CONNECTICUT AVENUE NW 319 WASHINGTON DC 20008 ARIEL LEVINSON-WALDMAN PRESIDENT AND DIRECTOR-COUNSEL 2022745745 2023-10-31 1 ARIEL LEVINSON-WALDMAN 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ARIEL LEVINSON-WALDMAN 4340 CONNECTICUT AVENUE NW 319 WASHINGTON DC 20008 1879034 0 X WWW.TZEDEKDC.ORG X 2016 DC SEE PART III, LINE 1. 6 6 14 210 0 0 1542816 1838636 0 0 580 22338 -25314 -48159 1518082 1812815 0 0 0 0 704430 950875 0 0 95636 147354 155649 851784 1106524 666298 706291 1629651 2114874 119202 30556 1510449 2084318 X DRAWING FROM THE JEWISH TEACHINGS OF "TZEDEK, TZEDEK TIRDOF, OR "JUSTICE, JUSTICE YOU SHALL PURSUE," TZEDEK DC'S MISSION IS TO SAFEGUARD THE LEGAL RIGHTS AND FINANCIAL HEALTH OF DC RESIDENTS WITH LOW INCOMES DEALING WITH THE OFTEN (CONTINUED ON SCHEDULE O) DEVASTATING CONSEQUENCES OF ABUSIVE DEBT COLLECTION PRACTICES AND OTHER CONSUMER RELATED ISSUES. 0 0 872570 TZEDEK DC PROVIDES DIRECT LEGAL SERVICES TO VULNERABLE D.C. RESIDENTS. SPECIFICALLY, TZEDEK DC PROVIDES QUALITY PRO-BONO LEGAL SERVICES TO D.C. RESIDENTS WHO ARE AT OR BELOW THE 400 PERCENT OF THE FEDERAL POVERTY LINE (INCLUDING THOSE UNDER THE 200 PERCENT THRESHOLD) AND FACING DEBT COLLECTION AND OTHER CONSUMER-RELATED LEGAL PROBLEMS.TZEDEK DC PROVIDES SERVICES TO THE SUBSET OF POTENTIAL CLIENTS WHO:(I) GO THROUGH THE INTAKE PROCESS AND PROVIDE THE REQUIRED INFORMATION;(II) MEET THE INCOME ELIGIBILITY REQUIREMENTS;(III) HAVE A DEBT OR CONSUMER-RELATED OR OTHER CIVIL LEGAL ISSUE FORWHICH TZEDEK DC CAN PROVIDE LEGAL ASSISTANCE; AND(IV) FOR WHICH TZEDEK DC MANAGEMENT MAKES THE (CONTINUED ON SCHEDULE O)JUDGMENT THAT THROUGH ITS STAFF AND PRO BONO VOLUNTEER PARTNERS, TZEDEK DC HAS THE CAPACITY AND EXPERTISE TO HANDLE. 872570 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 14 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ARIEL LEVINSON-WALDMAN 2022745745 4340 CONNECTICUT AVE NW SUITE 319 WASHINGTON DC 20008 RACHEL KRONOWITZ CHAIR 2.00 X X 0 0 0 COURTNEY WEINER VICE CHAIR 2.00 X X 0 0 0 ROBERT BLOOM TREASURER 2.00 X X 0 0 0 IRVIN NATHAN BOARD MEMBER 2.00 X 0 0 0 WILLARD TOM BOARD MEMBER 2.00 X 0 0 0 RAHSAAN BERNARD BOARD MEMBER 2.00 X 0 0 0 ARIEL LEVINSON-WALDMAN PRESIDENT AND DIRECTOR-COUNSEL 40.00 X 179668 0 5352 SARAH HOLLENDER ASSOCIATE DIRECTOR 40.00 X 125164 0 9345 304832 0 14697 2 0 1 0 0 378643 237527 1222466 4642 1838636 22338 22338 18060 378643 66219 -48159 -48159 1812815 0 0 -25821 185020 101761 37004 46255 610563 524335 62846 23382 11775 10558 1072 145 78843 62177 9854 6812 64674 51000 8084 5590 33527 26438 4191 2898 46713 36837 5839 4037 9701 7650 1213 838 4536 3577 567 392 5709 4501 714 494 817 644 102 71 3251 2564 406 281 10932 8621 1366 945 REIMBURSEMENTS 22430 17687 2804 1939 DUES & SUBSCRIPTIONS 8979 7081 1122 776 PROF. DEVELOPMENT 4612 3637 576 399 PAYROLL PROCESSING FEES 2726 2149 341 236 1716 1353 217 146 1106524 872570 138318 95636 514061 216390 140201 504239 401320 327960 2586 19176 19068 11433 10886 7635 560597 1039474 1629651 2114874 14673 30556 104529 119202 30556 X 1092949 1584318 417500 500000 1510449 2084318 1629651 2114874 706291 -132422 0 X 0 1 X 1 0 X 551979 785837 940336 1542816 1838636 5659604 551979 785837 940336 1542816 1838636 5659604 234300 5425304 1340 3526 2593 580 22338 30377 5689981 0.95350 0.92990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 777 0 0 777 0 PART II-B, LINE 1: TZEDEK DC ADVOCATES PRIMARILY TO THE DC COUNCIL AND ALLIED COMMUNITY ORGANIZATIONS TO SUPPORT FAIRER CONSUMER POLICIES FOR DC RESIDENTS. 2767 2421 346 16301 9012 7289 7635 X 2893122 -132422 1212729 1080307 1812815 0 1812815 2319253 1212729 1212729 1106524 0 1106524 PART X, LINE 2: FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, TZEDEK DC HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. EAT WELL, DO JUSTICE! 396703 378643 18060 12500 30909 22810 396703 378643 18060 12500 30909 22810 66219 -48159 X X X X 0 0 0 0 0 0 0 0 0 ARIEL LEVINSON-WALDMAN PRESIDENT AND DIRECTOR-COUNSEL 179668 0 0 0 0 0 5336 0 16 0 185020 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B TZEDEK DC PROVIDED THE RELEVANT INFORMATION TO ITS INDEPENDENT OUTSIDE CPAS AND ADVISORS AT GRF FOR PREPARATION OF THE FORM 990. GRF DRAFTED THE RETURN, WHICH TZEDEK DC STAFF REVIEWED AND IDENTIFIED ANY QUESTIONS OR COMMENTS. A FURTHER MODIFIED VERSION OF THE DRAFT WAS REVIEWED BY THE TZEDEK DC BOARD AND OUTSIDE COUNSEL AT GMP, LLP PRIOR TO THE FINALIZATION OF THE FORM 990 FOR E-FILING WITH THE IRS BY GRF. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS ANNUALLY SIGNS A CONFLICT OF INTEREST ATTESTATION STATEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON DISCLOSES THE EXISTENCE OF THE FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE RECUSES HIMSELF/HERSELF FROM THE BOARD OF DIRECTORS OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS DECIDE IF A CONFLICT OF INTEREST EXISTS BY MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 15A THE TZEDEK DC BOARD REVIEWS AND DECIDES ON THE COMPENSATION LEVEL FOR THE EXECUTIVE DIRECTOR. THE BOARD CONSISTS ENTIRELY OF INDEPENDENT PERSONS WITH EXTENSIVE NONPROFIT AND LOCAL LEGAL EXPERTISE, INCLUDING: IRVIN NATHAN, WHO IS FORMER DC ATTORNEY GENERAL AND IMMEDIATE PAST PRESIDENT OF THE COUNCIL FOR COURT EXCELLENCE; VICE-CHAIR COURTNEY WEINER, A CONSUMER PROTECTION ATTORNEY; BOARD PRESIDENT RACHEL KRONOWITZ, A FOUNDING PARTNER OF THE GILBERT LAW FIRM AND MEMBER OF NUMEROUS NON-PROFIT BOARDS; BOARD TREASURER ROBERT BLOOM, WHO IS CPA WHOSE PRACTICE SPECIALIZES IN NOT-FOR-PROFIT ORGANIZATIONS; AND WILLARD TOM, FORMER GENERAL COUNSEL AT THE FEDERAL TRADE COMMISSION AND PARTNER AT MORGAN, LEWIS & BOCKIUS LLP. RAHSAAN BERNARD, PRESIDENT OF BUILDING BRIDGES ACROSS THE RIVER, JOINED THE BOARD EFFECTIVE JANUARY 1, 2022. TZEDEK DC'S BOARD FACTORS IN THE MANAGEMENT AND LEGAL PRACTICE ROLE OF THE EXECUTIVE DIRECTOR (WHOSE TITLE IS PRESIDENT AND DIRECTOR-COUNSEL), AS WELL AS INFORMATION AND EXPERTISE GLEANED REGARDING OTHER AND SIMILAR LEGAL SERVICES NONPROFITS, AS WELL AS BUDGETARY CONCERNS FOR THE ORGANIZATION. MINUTES FROM THE BOARD MEETINGS RELFECT THE ADOPTION OF THE SALARY AND DISCUSSION. THE MOST RECENT SALARY REVIEW OCCURRED AS PART OF THE DECEMBER 2022 BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 TZEDEK DC MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON APPROPRIATE REQUEST.