2024-05-06T16:12:35-05:00 2023-06-30 420714325 RSM US LLP 30 S Wacker Drive Suite 3300 Chicago IL 60606 990 2022-07-01 900187252 Harvey L Miller Supporting Foundation HARV 3123574790 30 South Wells Street 4049 Chicago IL 60606 David S Rosen Treasurer 3123574790 2024-05-02 1 David Rosen 999009999 1 Rebekuh Eley P01247672 3126343400 2024-05-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Lori S Khanuk 30 South Wells Street 4049 Chicago IL 60606 2638393 0 X N/A X 2005 IL The Foundation is organized to foster, promote, support, develop, and maintain the broad, charitable, educational or religious purposes or functions as authorized by the charter of the Jewish Federation of Metropolitan Chicago and the by-laws of the Foundation. 3 2 0 2 0 0 2622345 2622345 0 0 567 16048 0 0 2622912 2638393 2790000 3540000 0 0 0 0 0 0 0 1610 1610 2791610 3541610 -168698 -903217 427206 448989 351600 1276600 75606 -827611 The Foundation is organized to foster, promote, support, develop, and maintain the broad, charitable, educational or religious purposes or functions as authorized by the charter of the Jewish Federation of Metropolitan Chicago and the by-laws of the Foundation. 0 0 3540000 3540000 0 The Foundation makes grants to charitable organizations which are tax exempt under the IRC Section 501(c)(3) and meet the guidelines of the charter of the Jewish Federation of Metropolitan Chicago & the by-laws of the Foundation. 3540000 1 1 0 0 0 0 0 0 0 0 0 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 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X Peter Chiswick 3124442814 30 South Wells Street Suite 4049 Chicago IL 60606 Dr Steven B Nasatir Vice President 0.30 37.70 X X 0 547025 34263 Lori S Khanuk President 0.30 0.00 X X 0 0 0 Joseph Yacullo Vice President 0.30 0.00 X X 0 0 0 David S Rosen Treasurer 0.30 49.70 X 0 645663 55583 James Pinkston Assistant Treasurer 0.30 49.70 X 0 301042 42157 Peter Chiswick Assistant Treasurer 0.30 49.70 X 0 230261 58661 Rose Jagust Secretary 0.30 49.70 X 0 205496 66424 0 1929487 257088 0 0 1 0 0 2622345 2622345 16048 16048 2638393 0 0 16048 3540000 3540000 1600 1600 Filing Fees 10 10 3541610 3540000 1610 0 427206 448989 427206 448989 1600 1600 350000 1275000 351600 1276600 X 75606 -827611 75606 -827611 427206 448989 -903217 0 X 0 1 X 1 0 X X 1 Jewish Federation of Metropolitan Chicago 362167761 7 1 250000 0 1 250000 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 Schedule A, Part I, Line 12g Monetary support to supported organizations designated by charitable class or purpose is reported in detail on Schedule I. See Schedule A narratives for additional details. Schedule A, Part IV, Line 1: The Foundation is a supporting organization of Jewish Federation of Metropolitan Chicago (the Federation). The Foundation operates exclusively to foster, support, develop and maintain charitable activities and vital human and educational services by supporting and carrying out the broad charitable, educational, or religious purposes or functions of the Federation. The Foundation supports the charitable purpose of the Federation by making grants to charitable organizations that operate exclusively to perform the functions or to carry out the purposes of the Federation. Schedule A, Part IV, Lines 5a and 5b: Grants made by the Foundation to charitable organizations greater than $5,000 are listed on Schedule I. These supported organizations are designated by class or charitable purpose and support the charitable purposes of the Federation. All these organizations meet the guidelines of the by-laws of the Foundation and the charter of the Federation and are exempt under IRC Section 501(c)(3). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X Part X, Line 2: Harvey L. Miller Supporting Foundation (the Foundation) is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. The accounting standard on accounting for uncertainty in income taxes 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 Foundation 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. 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. At June 30, 2023, there were no unrecognized tax benefits identified or recorded as liabilities. The Foundation files Form 990 in the U.S. federal jurisdiction and the state of Illinois. The Foundation is generally no longer subject to examination by the Internal Revenue Service for years before 2020. 1 Jewish United Fund of Metropolitan Chicago 30 S Wells Street Suite 4049 Chicago IL 60606 362167034 501(c)(3) 250000 0 General Operating Support Cancer Wellness Center 215 Revere Drive Northbrook IL 60062 363604463 501(c)(3) 25000 0 Child Psychologist Cantors Assembly Inc 55 S Miller Road Suite 201 Fairlawn OH 44333 131959506 501(c)(3) 50000 0 General Operating Support Congregation Beth Shalom - Naperville 772 W Fifth Avenue Naperville IL 60563 363027744 501(c)(3) 100000 0 General Operating Support Illinois Holocaust Museum and Education Center 9603 Woods Drive Skokie IL 60077 363156154 501(c)(3) 350000 0 General Operating Support and Debt Relief Jack Miller Center for Teaching America's Founding Principles and History 3 Bala Plaza West Suite 401 Bala Cynwyd PA 19004 261147689 501(c)(3) 50000 0 General Operating Support Jewish Federation of Metropolitan Chicago 30 S Wells Street Suite 4049 Chicago IL 60606 362167761 501(c)(3) 250000 0 General Operating Support Jewish Theological Seminary of America 3080 Broadway New York NY 10027 130887640 501(c)(3) 1465000 0 General Operating Support and Director's Fund Rochelle Zell Jewish High School 1095 Lake Cook Road Deerfield IL 60015 364167962 501(c)(3) 650000 0 General Operating Support and Debt Relief Shedd Aquarium Society 1200 S Lake Shore Drive Chicago IL 60605 362167918 501(c)(3) 100000 0 General Operating Support The ARK 6450 N California Avenue Chicago IL 60645 237164967 501(c)(3) 100000 0 General Operating Support The Jewish Federations of North America 25 Broadway No 1700 New York NY 10004 131624240 501(c)(3) 50000 0 Israel Action Network The Schechter Institutes Inc 2300 Computer Avenue No D-18 Willow Grove PA 19090 223342043 501(c)(3) 100000 0 General Operating Support 13 0 Part I, Line 2: Foundation staff perform due diligence on all organizations seeking grants from the Foundation and review grant compliance each year. 0 1 0 0 0 0 0 0 0 David S Rosen Treasurer 0 402943 0 0 0 242720 0 39289 0 17070 0 702022 0 25000 Dr Steven B Nasatir Vice President 0 468992 0 0 0 78033 0 18449 0 16208 0 581682 0 0 James Pinkston Assistant Treasurer 0 300875 0 0 0 167 0 25803 0 17319 0 344164 0 0 Peter Chiswick Assistant Treasurer 0 224395 0 0 0 5866 0 51263 0 8102 0 289626 0 0 Rose Jagust Secretary 0 200468 0 0 0 5028 0 54884 0 12181 0 272561 0 0 Part I, Line 4b Steven B. Nasatir: In 1999 the Jewish Federation entered into an agreement with Steven Nasatir that was contingent upon 5 more years of service as president and CEO and would result in annual payments of $50,000 per year (net of tax) beginning at age 64 and lasting throughout his lifetime. Dr. Nasatir began receiving payments under this agreement in 2009. During 2012, the Jewish Federation entered into a second agreement with Steven Nasatir which provides for annual payments of $5,000 beginning April 1, 2015 and lasting throughout his lifetime. Dr. Nasatir vested in the following benefits: Benefit payments from the aforementioned agreements will continue for the longer of 1) 10 years through December 2028 or 2) his lifetime. In the event of his death prior to 2029, payments will be made to Dr. Nasatir's beneficiary. The $50,000 and $5,000 annual payment amounts are to be adjusted annually in accordance with the CPI index. In 2017, the Jewish Federation entered into a third agreement with Steven Nasatir which provides for annual payments of $21,000 per year, beginning in 2018, for the longer of his lifetime or ten years (through December 2027). In 2022, Steven Nasatir received payments totaling $109,776 from the three supplemental non-qualified retirement plans. 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 that began in 2022 and will end in 2032. David Rosen vested in this benefit in 2022 and the present value of these future benefit payments, which was $207,139 is included in his 2022 reportable compensation. This amount was not paid out in cash to David Rosen in 2022. It represents a one-time actuarially determined figure that is taxable in accordance with the Internal Revenue Code. Form 990, Part VI, Section A, line 6 The by-laws stipulate that members of the Foundation are divided into three classes: the donor member, the independent member and the publicly supported organization member, which is the Jewish Federation of Metropolitan Chicago. Form 990, Part VI, Section A, line 7a The Board of Directors consists of 3 total persons, 1 of whom is elected by the donor member, 1 of whom is elected by the independent member and 1 of whom is elected by the publicly supported organization member pursuant to its established procedures. Form 990, Part VI, Section B, line 11b The voting members of the governing body reviewed 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. This process is managed by the Foundation's secretary who ensures that all questionnaires are completed. 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. Form 990, Part VI, Section C, line 19 Financial statements, conflict of interest policy and governing documents are available upon request for the same period of disclosure as set forth in Section 6104(d). Albert and Lucille Delighter and 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 1 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 1 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 1 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 1 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 1 Chicago Center for Jewish Genetics 30 South Wells Suite 4049 Chicago IL 60606 200120266 Supporting Foundation IL 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 1 Covenant Foundation 1270 Avenue of the Americas Suite 3 New York NY 10020 363722029 Supporting Foundation NY 501(c)(3) Line 12a, I Jewish Federation of Metropolitan Chicago 1 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 1 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 1 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 1 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 1 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 1 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 1 Hillels 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 1 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 1 Jewish Federation of Metropolitan Chicago 30 South Wells Suite 4049 Chicago IL 60606 362167761 Social Welfare Institution IL 501(c)(3) Line 7 N/A 0 Jewish United Fund of Metropolitan Chicago 30 South Wells Suite 4049 Chicago IL 60606 362167034 Fundraising & Grantmaking IL 501(c)(3) Line 7 Jewish Federation of Metropolitan Chicago 1 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 1 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 1 Karl Perl Charitable Trust 30 South Wells Suite 4049 Chicago IL 60606 466113637 Support the Jewish United Fund IL 501(c)(3) Line 12a, I Jewish United Fund of Metropolitan Chicago 1 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 1 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 1 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 1 Michael Reese Health Trust 150 North Wacker Drive Suite 2320 Chicago IL 60606 362170910 Grantmaking IL 501(c)(3) PF Jewish Federation of Metropolitan Chicago 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 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 1 255 Revere Drive LP 30 S Wells Suite 4049 Chicago IL 60606 363174413 Real Estate IL JFMC Facilities Corporation N/A 0 0 JFMC Pooled Endowment Portfolio LLC 30 S Wells Suite 4049 Chicago IL 60606 451610644 See Sch. R, Part VII IL Jewish Federation of Metropolitan Chicago N/A 0 0 Charitable Remainder Unitrusts (19) Charitable Trust IL Jewish Federation of Metropolitan Chicago T 1 Charitable Remainder Annuity Trusts (3) Charitable Trust IL Jewish Federation of Metropolitan Chicago T 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Jewish United Fund of Metropolitan Chicago B 250000 Cash 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. Schedule R, Part IV: Identification of Related Organizations Taxable as Corporation or Trust: Split interest trusts, in order to preserve donor privacy, and in accordance with the 2022 IRS instructions for Schedule R, the organization has refrained from disclosing the details of split interest trusts and has instead reported the aggregate number of charitable remainder unitrusts and charitable remainder annuity trusts. The trusts listed are domiciled in Illinois.