2023-11-13T15:11:44-06:00 2022-12-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2022-01-01 466113637 Karl Perl Charitable Trust KARL 3123574790 30 South Wells Street 4049 Chicago IL 60606 Julie Ann Sklaver Trustee 3123574790 2023-11-11 1 Julie Ann Sklaver 999009999 1 Rebekuh Eley P01247672 3126343400 2023-11-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Julie Ann Sklaver 30 South Wells Street 4049 Chicago IL 60606 360381 0 X N/A X 2001 MN The Karl Perl Charitable Trust is operated exclusively for the benefit of, to perform the functions, and to carry out the purposes of the Jewish United Fund of Metropolitan Chicago. 5 2 0 2 0 0 0 0 0 0 20 19 302733 256416 302753 256435 300000 300000 0 0 0 0 0 0 0 0 0 300000 300000 2753 -43565 2256638 2213073 0 0 2256638 2213073 The Karl Perl Charitable Trust is operated exclusively for the benefit of, to perform the functions, and to carry out the purposes of the Jewish United Fund of Metropolitan Chicago. 0 0 300000 300000 The Karl Perl Charitable Trust owns approximately 2,000 acres of farmland in Minnesota and earns income from leasing of the property. The net income from the trust is distributed annually to the Jewish United Fund of Metropolitan Chicago and is designated to aid Jewish immigrants to the state of Israel. 300000 1 0 0 0 0 0 0 0 0 0 1 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 2 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X Peter Chiswick 3124442814 30 South Wells Street Suite 4049 Chicago IL 60606 David S Rosen Trustee 1.00 49.00 X 0 645663 55583 Rose Jagust Trustee 1.00 39.00 X 0 205496 66424 Elissa Polan Trustee 1.00 39.00 X 0 118237 32176 Barron S Perl Trustee 10.00 0.00 X 0 0 0 Sheldon G Perl Trustee 10.00 0.00 X 0 0 0 0 969396 154183 0 0 1 0 0 19 19 360362 103946 256416 256416 256416 256435 0 0 256435 300000 300000 300000 300000 0 0 134365 107357 2757883 652167 2122273 2105716 2256638 2213073 0 0 X 2256638 2213073 2256638 2213073 2256638 2213073 -43565 0 X 0 1 X 1 0 X X 1 Jewish United Fund of Metropolitan Chicago 362167034 7 1 300000 0 1 300000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1986131 1986131 590269 528800 61469 181483 123367 58116 2105716 X Part X, Line 2: Karl Perl Charitable Trust is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law, except for taxes pertaining to unrelated business income, if any. Karl Perl Charitable Trust 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 guidance, the Karl Perl Charitable Trust may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Karl Perl Charitable Trust and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. At December 31, 2022, there were no unrecognized tax benefits identified or recorded as liabilities. Karl Perl Charitable Trust files Form 990 in the U.S. federal jurisdiction and the State of Minnesota. Karl Perl Charitable Trust is no longer subject to examination by the Internal Revenue Service for years before 2019. 1 Jewish United Fund of Metropolitan Chicago 30 South Wells Suite 4049 Chicago IL 60606 362167034 501(c)(3) 300000 0 Jewish Resettlement 1 0 Part I, Line 2: The grantee must follow up with the organization with a report that details the use of grant funds awarded to them. 0 1 0 0 0 0 0 0 0 David S Rosen Trustee 0 610082 0 0 0 35581 0 39289 0 17070 0 702022 0 25000 Rose Jagust Trustee 0 200468 0 0 0 5028 0 54884 0 12181 0 272561 0 0 Elissa Polan Trustee 0 117749 0 0 0 488 0 21412 0 11189 0 150838 0 0 Part I, Line 4b David Rosen: The Jewish Federation has an agreement with David Rosen which provides for annual payments of $25,000 per year that began in 2018 and will end in 2028. In 2017, the Jewish Federation entered into a second agreement with David Rosen which provides for annual payments of $25,000 beginning in 2022 and ending in 2032. Form 990, Part VI, Section A, line 2 Sheldon G. Perl and Barron S. Perl have a family relationship. An officer and two employees of Jewish Federation of Metropolitan Chicago serve as Trustees for Karl Perl Charitable Trust. Form 990, Part VI, Section B, line 11b Board members review the Form 990 prior to filing with the IRS. Form 990, Part VI, Section B, line 12c A conflict of interest questionnaire is circulated to all board members on an annual basis. The completed questionnaires are reviewed and any conflicts are disclosed to the board of directors. If a director does have a conflict or business relationship, he or she is required to abstain from any votes related to that matter. The conflict of interest policy is monitored throughout the year. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and financial statements are available upon request for the same period of disclosure as set forth in IRC Section 6104(d). Albert and Lucille Delighter & Marcella Winston Foundation 30 South Wells Suite 4049 Chicago IL 60606 205488529 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Bellows Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 363864415 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 BLS Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 364420871 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Bucksbaum Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 364341914 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Charles & Audrey Dann Charitable Foundation 30 South Wells Suite 4049 Chicago IL 60606 364018189 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Chicago Center for Jewish Genetic Disorders 30 South Wells Suite 4049 Chicago IL 60606 200120266 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Covenant Foundation 1270 Avenue of the Americas Suite 3 New York NY 10020 363722029 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Crown Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 363330462 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Epstein Wenger Family Support Foundation 30 South Wells Suite 4049 Chicago IL 60606 364380168 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Glickman Foundation 30 South Wells Suite 4049 Chicago IL 60606 363857009 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Goodman Supporting Foundation 30 South Wells Suite 4049 Chicago IL 60606 364018187 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Harvey L Miller Supporting Foundation 30 South Wells Suite 4049 Chicago IL 60606 900187252 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Harry Seigle Foundation 30 South Wells Suite 4049 Chicago IL 60606 873040698 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Helene Diamond & Jorde Nathan Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 364157242 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Hillel of Illinois Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310755 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 IGRB Foundation 30 South Wells Suite 4049 Chicago IL 60606 364018186 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Jewish Federation of Metropolitan Chicago 30 South Wells Suite 4049 Chicago IL 60606 362167761 Human Services IL 501(c)(3) Line 7 N/A 0 Jewish United Fund of Metro Chicago 30 South Wells Suite 4049 Chicago IL 60606 362167034 Fundraising & Grantmaking IL 501(c)(3) Line 7 Jewish Federation of Metropolitan Chicago 0 JFMC Facilities Corporation 30 South Wells Suite 4049 Chicago IL 60606 363368912 Property Management of Related Non-Profit Organizations IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 JFMCP3 Corporation 30 South Wells Suite 4049 Chicago IL 60606 262053862 Supporting Organization IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Lawrence E & Nancy S Glick Foundation 30 South Wells Suite 4049 Chicago IL 60606 363662985 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Leonard and Diane Sherman Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 364345181 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Manfred and Fern Steinfeld Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 364244346 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Michael Reese Health Trust 150 North Wacker Drive Suite 2320 Chicago IL 60606 362170910 Private Foundation IL 501(c)(3) PF Jewish Federation of Metropolitan Chicago 0 Prairie Minerals Foundation 30 South Wells Suite 4049 Chicago IL 60606 320062771 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Robert L & Sylvia M Haag Foundation 30 South Wells Suite 4049 Chicago IL 60606 300149729 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Robert U & Roberta Goldman Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 203921714 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Rose Family Supporting Foundation 30 South Wells Suite 4049 Chicago IL 60606 205389086 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Seder Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 363988995 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Shure Charitable Trust created uw of Sidney N Shure 30 South Wells Suite 4049 Chicago IL 60606 367681597 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Sisyphus Supporting Foundation 30 South Wells Suite 4049 Chicago IL 60606 205944850 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Tamar & Jonathan Koschitzky Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 300149723 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 The First Spoke Foundation 30 South Wells Suite 4049 Chicago IL 60606 200894628 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 The Harriette and Ted Perlman Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 811309979 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 The Pritzker Family Philanthropic Fund 71 S Wacker Drive Ste 4600 Chicago IL 60606 363623264 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 The Robert and Yadelle Sklare Foundation 30 South Wells Suite 4049 Chicago IL 60606 364389423 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 The SwartzbergZoller Family Foundation 30 South Wells Suite 4049 Chicago IL 60606 363864416 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Wagner Descendant's Foundation 30 South Wells Suite 4049 Chicago IL 60606 204004517 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Weiss Memorial Hospital Foundation 30 South Wells Suite 4049 Chicago IL 60606 364413031 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 Z Frank Camp Apachi Supporting Foundation 30 South Wells Suite 4049 Chicago IL 60606 363833108 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 0 JFMC Pooled Endowment Portfolio LLC 30 S Wells Street Suite 4049 Chicago IL 60606 451610644 See Sch. R, Part VII IL N/A N/A 0 0 Charitable Remainder Unitrusts (19) Charitable Trust IL Jewish Federation of Metropolitan Chicago T 0 Charitable Remainder Annuity Trusts (3) Charitable Trust IL Jewish Federation of Metropolitan Chicago T 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Schedule R, Part III, column (b), Primary Activity: JFMC Pooled Endowment Portfolio, LLC: To serve as an endowment investment solution for charitable organizations pursuing Jewish philanthropic goals and provides access to professional investment management, administration, and reporting for its members.