2024-05-15T13:14:45-05:00 2023-06-30 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2022-07-01 310838745 Jewish Federation of Columbus JEWI 6142377686 1175 College Ave Columbus OH 43209 Tina M Stieben CFO & COO 6142377686 2024-05-15 1 Tina Stieben XXX-XX-XXXX 1 Karen O Crim P00368385 9372980201 2024-05-15 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z Julie Tilson Stanley 1175 College Ave Columbus OH 43209 8248603 0 X www.jewishcolumbus.org X 1955 OH Ensure a supportive, engaged and vibrant future for the Jewish community. 7 7 0 20 0 0 6459660 7286406 108 0 435956 202789 -3 43132 6895721 7532327 3845251 4138244 0 0 0 0 0 0 3964 3520566 3745748 7365817 7883992 -470096 -351665 16890469 16169824 4537910 10546079 12352559 5623745 Ensure a supportive, enganged and vibrant future for the Jewish community. 0 0 1397227 1207579 0 Community Security - Allocations to local Jewish Agencies 558613 558613 0 The Jewish Federations of North America - Allocations to the Jewish Federations of North America. 2372052 2372052 Social Services - Allocations to local Jewish agencies and other organizations. 4327892 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X Tina M Stieben 6142377686 1175 College Ave Columbus OH 43209 Audrey Tuckerman Immediate Past Board Chair 1.00 4.00 X X 0 0 0 Michael Schottenstein Board Member 1.00 3.00 X 0 0 0 Liz Shafran Board Chair 1.00 5.00 X X 0 0 0 Andrew Smith Board Member 1.00 3.00 X 0 0 0 Jim Winnegrad Treasurer 1.00 3.00 X X 0 0 0 Jonathan Feibel Board Member 1.00 2.00 X 0 0 0 Ayelet Ben-David Board Member 1.00 3.00 X 0 0 0 Joel Marcovitch President/CEO (until 03/23) 29.00 11.00 X 0 359142 73399 Tamra Fitzpatrick CFO 29.00 11.00 X 0 193030 29116 Naomi Lamb EVP/COO 39.00 1.00 X 0 205395 28684 Julie Tilson-Stanley CDO 26.00 14.00 X 0 170235 31828 Susan Tanur Ellman CIO 26.00 14.00 X 0 118772 15610 0 1046574 178637 0 0 1 0 0 7286406 7286406 239803 239803 679262 716276 -37014 -37014 -37014 43132 43132 43132 7532327 0 0 245921 3899244 3899244 239000 239000 61698 61698 3000 3000 8189 4225 3964 232962 232962 Mgt Fee JewishColumbus 3250251 3250251 Bad Debt 189648 189648 7883992 4327892 3552136 3964 3140770 3222182 5391018 5175476 0 37487 500000 0 25000 174366 13796278 11253159 2776081 2543119 5057600 5017194 16890469 16169824 358211 3702144 3748372 0 431327 6843935 4537910 10546079 X 9805057 3157344 2547502 2466401 12352559 5623745 16890469 16169824 X -351665 68978 74066 -6520193 X 0 1 X 1 0 X 6177458 6754785 6258239 6459660 7286406 32936548 6177458 6754785 6258239 6459660 7286406 32936548 11811447 21125101 267973 233358 174091 438454 239803 1353679 28324 40857 -497 -3 43132 111813 34402040 22586 0.61410 0.53730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 87440 51240 456577 0 0 21232 1878 23110 23232 -2000 21232 18391 4841 23232 18242 149 18391 18054 188 18242 1.00000 0 1 0 1076929 1076929 12609560 11143370 1466190 84789 84789 0 25000 25000 0 2543119 Israel Bonds 25000 F Fixed-income mutual funds 2098718 F Domestic Equities 1019395 F International Equities 713868 F Alternative Investments 1160213 F 5017194 Agency Liabilities 467527 Lease Liability 6376408 6843935 X 9779478 68978 2283003 2351981 7427497 61698 43132 104830 7532327 9988100 2208938 -43132 2165806 7822294 61698 61698 7883992 Part X, Line 2: The Federation is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes is included in the accompanying financial statements. In accordance with U.S. GAAP, management performs an annual assessment for any uncertainty in income tax positions that includes an analysis of whether there are any tax positions the Federation takes with regard to unrelated business income, related deductions applied or other activities that may jeopardize their tax-exempt status and thus would meet the definition of an uncertain tax 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% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses derecognition, classification, interest and penalties on income taxes and accounting in interim periods. At June 30, 2023 and 2022, there were no material unrecognized tax benefits identified or recorded as liabilities. The Federation files Form 990 in the U.S. federal jurisdiction. Generally, the statute of limitations restricts federal and state examinations by taxing authorities to three to four years from the date of filing, and with few exceptions the Federation is no longer subject to tax examination for years prior to 2019. Part XI, Line 4b - Other Adjustments: Other Income 43,132. Part XII, Line 2d - Other Adjustments: Other Income -43,132. 1 Beth Jacob Congregation 1223 College Ave Columbus OH 43209 316401183 501(c)(3) 24505 0 Security funding Birthright Israel Foundation 711 Third Ave 10th Floor New York NY 10017 134092050 501(c)(3) 66325 0 Provides Funds for Jewish young adult travel to Israel Columbus Community Kollel 2513 E Main St Columbus OH 43209 311438033 501(c)(3) 89845 0 Adult Institute of Jewish Studies Columbus Jewish Day School 150 E Granville Rd New Albany OH 43054 311482374 501(c)(3) 88450 0 Secular and Jewish learning Columbus Torah Academy 181 Noe Bixby Rd Columbus OH 43213 314428025 501(c)(3) 338159 0 Comprehensive college prep and Jewish education and security funding Congregation Aguda Achim 2767 E Broad St Columbus OH 43209 314414020 501(c)(3) 88895 0 Security funding Congregation Beth Tikvah 6121 Olentangy River Rd Worthington OH 43085 311069161 501(c)(3) 41673 0 Synagogue religious school & security funding Congregation Tifereth Israel 1354 E Broad St Columbus OH 43209 314379579 501(c)(3) 52761 0 Synagogue religious school & security funding Congregation Torat EMET 2375 E Main St Bexley OH 43209 311786319 501(c)(3) 19074 0 Security funding Hillel Foundation at OSU PO Box 8427 Columbus OH 43201 311048567 501(c)(3) 194422 0 Engage students in social, cultural, educational & religious activities Jewish Agency for Israel Dept for Jewish-Zionist Education 633 3rd Ave 21st Floor New York NY 10016 234254561 501(c)(3) 67024 0 Funding for local Shilicut Jewish Community Center of Greater Columbus (Leo Yasenoff Jewish Center) 1125 College Ave Columbus OH 43219 314379496 501(c)(3) 908734 0 Programs to strengthen the individual, family and community and security funding Jewish Family Services 1151 College Ave Columbus OH 43219 314379497 501(c)(3) 568411 0 Education, intervention, counseling, advocacy for at-risk populations Jewish Federation of North America 25 Broadway Ste 1700 New York NY 10004 131624240 501(c)(3) 558614 0 Provides funds to local Jewish non-profit Government Affairs Committee of Ohio Jewish Communities Inc 1175 College Ave Columbus OH 43209 311042915 501(c)(4) 90228 0 Educates and maintains relationships with government officials and encourages sound public policy OSU Schottenstein Chabad House 207 E 15th Ave Columbus OH 43201 311427001 501(c)(3) 35849 0 Synagogue religious school funding Tamid Group 625 Kenmoor Ave SE Suite 350 45052 Grand Rapids MI 49546 270546893 501(c)(3) 30000 0 Hands-on, Experiential Business Education and Learning Programs Temple Beth Shalom 5089 Johnstown Rd New Albany OH 43054 310926157 501(c)(3) 65521 0 Synagogue religious school & security funding Temple Israel 3100 E Broad St Columbus OH 43209 314384145 501(c)(3) 69149 0 Synagogue religious school & security funding Wexner Heritage Village 1151 College Ave Columbus OH 43219 314417962 501(c)(3) 500750 0 Provides superior healthcare guided by the values and lessons of the Jewish faith 19 1 Scholarships for Jewish Studies in the US & Abroad 69 137605 Camp Scholarships 112 101395 Part I, Line 2: The Impact Department monitors and requires reports from the grantees on an annual basis. 0 0 0 0 0 0 0 0 0 Joel Marcovitch President/CEO (until 03/23) 0 358606 0 0 0 536 0 30274 0 43125 0 432541 0 0 Naomi Lamb EVP/COO 0 205035 0 0 0 360 0 6162 0 22522 0 234079 0 0 Tamra Fitzpatrick CFO 0 190654 0 0 0 2376 0 5791 0 23325 0 222146 0 0 Julie Tilson-Stanley CDO 0 169912 0 0 0 323 0 5107 0 26721 0 202063 0 0 Part I, Line 3 Compensation is paid by JewishColumbus, a related organization, and is determined using the following methods: - Compensation committee - Form 990 of other organizations - Compensation survey or study - Approval by the board or compensation committee Form 990, Part VI, Section A, line 3 JewishColumbus is the oversight entity that houses employees and sets strategic direction. Form 990, Part VI, Section A, line 7a See explanation for Form 990, Part VI, Section A, Line 4. JewishColumbus appoints a majority of the organization's board members. Form 990, Part VI, Section A, line 7b See explanation for Form 990, Part VI, Section A, Line 4. JewishColumbus exercises a substantial degree of direction over the policies, programs and activities of the organization, including, but not limited to, approval of budgets, strategic planning, marketing and resource allocation. Form 990, Part VI, Section B, line 11b Accountant works with outside tax preparer to complete appropriate supporting schedules, questionnaires and allocations. CFO reviews and discusses with CEO prior to release to outside tax preparer for finalization. Final return available on Guidestar and hard copy is also available for viewing on site. Form 990, Part VI, Section B, line 12c The conflict of interest policy is distributed by the CEO & Chairperson of the Board to new board members and annual updates are required. Form 990, Part VI, Section C, line 19 Annual allocations are reported to the broader community through electronic media and all other items through request. Form 990, Part XI, line 9: Restatement of contributed use of land and property liability -6,520,193. Form 990, Part XI, line 9 Explanation Restatement to recognize a contributed use of land and property liability by $6,520,193. Columbus Jewish Foundation 1175 College Avenue Columbus OH 43209 311384772 Develop and manage endowments, planned giving and donor-advised funds. OH 501(c)(3) Line 7 JewishColumbus 0 JewishColumbus 1175 College Avenue Columbus OH 43209 832103988 Carry out management and administrative functions. OH 501(c)(3) Line 12c, III-FI N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0