2024-03-18T13:04:25-05:00 2023-06-30 581763439 WINDHAM BRANNON LLC 3630 PEACHTREE RD NE SUITE 600 ATLANTA GA 30326 990 2022-07-01 581845797 COHENKOGON CHARITABLE FOUNDATION INC COHE 4048731661 1440 SPRING STREET NW ATLANTA GA 303092837 MARTY KOGON PRESIDENT 4048731661 2024-02-22 1 MARTY KOGON 999009999 1 CARLYE W DOOLEY P00292964 4048982000 2024-02-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARTY KOGON 1440 SPRING STREET NW ATLANTA GA 303092837 908651 0 X N/A X 1989 GA SUPPORT FOR THE MISSION OF JEWISH FEDERATION OF GREATER ATLANTA 7 7 0 7 0 0 2102622 0 0 0 76796 20545 60299 60299 2239717 80844 2239717 799100 611046 0 0 0 0 0 0 0 21371 2850763 820471 -611046 -739627 4572868 3979373 4911 0 4567957 3979373 X THIS ORGANIZATION IS OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, OR RELIGIOUS PURPOSES BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF THE JEWISH FEDERATION OF GREATER ATLANTA, INC, A SECTION 501(C)(3) ORGANIZATION. 0 0 640000 640000 PROVIDING LEADERSHIP AND SUPPORT FOR THE NETWORK OF JEWISH NOT-FOR-PROFIT ORGANIZATIONS IN THE GREATER ATLANTA AREA. 75000 75000 SUPPORTING AN ORGANIZATION THAT PROVIDES EDUCATION AND INFORMATION ABOUT THE RELATIONSHIP BETWEEN THE UNITED STATES AND ISRAEL. 10000 10000 SUPPORTING AN ORGANIZATION THAT PROMOTES AN ENHANCED QUALITY OF LIFE IN THE LAND OF ISRAEL. 74100 74100 OTHER PROGRAM SERVICES 74100 74100 799100 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 GA X TIM HEMPHILL 4048731661 1440 SPRING STREET NW ATLANTA GA 303092837 X ALAN COHEN DIRECTOR 0.90 X 0 0 0 MARK COHEN DIRECTOR 0.90 X 0 0 0 MARTY KOGON PRESIDENT 0.90 X X 0 0 0 JACK HALPERN DIRECTOR 0.90 1.00 X 0 0 0 BILLIE GREENBERG DIRECTOR 0.90 X X 0 0 0 JACK BALSER DIRECTOR 0.90 X X 0 0 0 ITAI TSUR SECRETARY 0.90 X X 0 0 0 0 0 0 0 0 0 0 0 20711 20711 69720 9421 60299 60299 60299 818220 818386 -166 -166 -166 80844 0 0 80844 799100 799100 2602 2602 ADMIN FEE EXPENSE 18769 18769 820471 799100 21371 0 697217 94210 612428 603007 2846393 2127913 1114047 1248453 4572868 3979373 4911 0 4911 0 X 4567957 3979373 4567957 3979373 4572868 3979373 -739627 151043 0 X 0 1 X 1 0 X X 1 JEWISH FEDERATION OF GREATER ATLANTA INC 581021791 7 1 799100 0 1 799100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 SCH. A, PART IV, SECTION A, LINE 1 THIS SUPPORTING ORGANIZATION TRANSFERRED $640,000 DIRECTLY TO THE JEWISH FEDERATION OF GREATER ATLANTA, INC. THE REMAINING $159,100 WAS TRANSFERRED TO OTHER 501(C)(3) ORGANIZATIONS WHICH ARE MEMBERS OF THE CHARITABLE CLASS BENEFITED BY THE JEWISH FEDERATION OF GREATER ATLANTA, INC. SCH. A, PART IV, SECTION B, LINE 2 THE SUPPORTING ORGANIZATION'S ARTICLES OF INCORPORATION PROVIDES FOR MAKING DISTRIBUTIONS EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE CHARITABLE PURPOSES OF THE ATLANTA JEWISH FEDERATION, INC. (NOW THE JEWISH FEDERATION OF GREATER ATLANTA, INC.) 4567957 238706 799100 9421 18769 3979373 3522704 2102622 -419442 611046 9421 17460 4567957 2093850 1150000 574234 271100 9421 14459 3523104 1816714 725867 177874 377867 9421 239317 2093850 1574677 510000 182876 352500 9421 88918 1816714 1.00000 0.00000 0.00000 0 0 314600 314600 382617 94210 288407 603007 LIFE INSURANCE POLICY 1248453 1248453 X PART V, LINE 4: ORGANIZATION IS OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, OR RELIGIOUS PURPOSES BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF THE JEWISH FEDERATION OF GREATER ATLANTA INC., A SECTION 501(C)(3) ORGANIZATION. PART X, LINE 2: FIN 48 FOOTNOTE ON THE CONSOLIDATED FINANCIAL STATEMENTS FOR JEWISH FEDERATION OF GREATER ATLANTA, INC. THE FEDERATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, IF ANY, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. MANAGEMENT BELIEVES THE FEDERATION MET THE REQUIREMENTS TO MAINTAIN THEIR TAX-EXEMPT STATUS; THEREFORE, NO PROVISION FOR INCOME TAXES ON EXEMPT PURPOSES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. AS OF AND FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, THE FEDERATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FEDERATION'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. 1 AMERICAN ISRAEL EDUCATION FOUNDATION 251 H STREET NW WASHINGTON DC 20001 521623781 501(C)3 75000 0 DONATION JEWISH FEDERATION OF GREATER ATLANTA 1440 SPRING STREET NW ATLANTA GA 30309 581021791 501(C)3 640000 0 DONATION MARCUS JEWISH COMMUNITY CENTER OF ATLANTA INC 5342 TILLY MILL ROAD DUNWOODY GA 30338 580566126 501(C)3 10000 0 DONATION BIRTHRIGHT ISRAEL FOUNDATION 711 THIRD AVENUE 10TH FLOOR NEW YORK NY 10017 134092050 501(C)3 10000 0 DONATION THE FELICIA PENZELL WEBBER JEWISH COMMUNITY HIGH SCHOOL 6751 ROSWELL ROAD ATLANTA GA 30328 582207654 501(C)3 10000 0 DONATION JEWISH NATIONAL FUND 6065 ROSWELL ROAD STE 214 ATLANTA GA 30328 131659627 501(C)3 7000 0 DONATION 6 0 PART I, LINE 2: ALL GRANTS ARE TO OTHER 501(C)(3) TAX EXEMPT ORGANIZATIONS FOR SUPPORT OF THEIR EXEMPT PURPOSES AND SUCH USE DOES NOT REQUIRE MONITORING. PART II 1(A) NAME AND ADDRESS OF ORGANIZATION OR GOVERNMENT: JEWISH FEDERATION OF GREATER ATLANTA, INC. (D) AMOUNT OF CASH GRANT: $640,000 (H) PURPOSE OF GRANT OR ASSISTANCE: $460,000 - DONATION $180,000 - DONATIONS FOR DONOR-ADVISED FUNDS PULL-A-PART LLC FOUNDATION BOARD MEMBERS ARE DIRECTORS/OWNERS OF INTERESTED PARTY 69720 RENTINTERESTED PERSON LEASES COMMERCIAL REAL ESTATE AT FAIR MARKET VALUE ON A TRIPLE NET BASIS FROM THE ORGANIZATION 0 FORM 990, PART VI, SECTION A, LINE 2 ALAN COHEN FAMILY COUSIN-IN-LAW MARK COHEN FAMILY BROTHER-IN-LAW MARTY KOGON FAMILY/BUSINESS FATHER FORM 990, PART VI, SECTION A, LINE 7A JEWISH FEDERATION OF GREATER ATLANTA, INC. ELECTS MAJORITY OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B DESIGNATED BOARD MEMBER(S) HAVE APPROVED THE FILING. A COPY OF THE FINAL RETURN IS SUPPLIED TO EACH BOARD MEMBER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C WHENEVER A NEW RELATIONSHIP IS CONTEMPLATED, THE MEMBERS OF THE BOARD ARE POLLED FOR ANY RELATIONSHIP BETWEEN THEM AND THEIR FAMILIES AND THE NEW ENTITY. EVERY YEAR MEMBERS OF THE BOARD AND THEIR FAMILIES ARE ASKED IF THEY HAVE A RELATIONSHIP WITH ANY ENTITY THAT IS INVOLVED WITH THE FOUNDATION. IF THEY DO, WE REQUIRE THE DETAILS OUTLINING THE RELATIONSHIP. FORM 990, PART VI, SECTION C, LINE 19 COPY AVAILABLE ON REQUEST JEWISH FEDERATION OF GREATER ATLANTA 1440 SPRING STREET NW ATLANTA GA 30309 581021791 LEADERSHIP AND SUPPORT FOR JEWISH NOT-FOR-PROFIT ORGANIZATIONS IN ATLANTA GA 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 JEWISH FEDERATION OF GREATER ATLANTA INC B 799100 CASH TRANSFERRED JEWISH FEDERATION OF GREATER ATLANTA INC M 18769 MANAGEMENT FEE SCHEDULE