2024-07-23T11:09:58-05:00 2023-12-31 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2023-01-01 135659965 LEO BAECK INSTITUTE INC LEOB 2127446400 15 W 16TH STREET NEW YORK NY 10011 MARKUS KRAH EXECUTIVE DIRECTOR 2127446400 2024-07-12 1 MARKUS KRAH 999009999 0 WILLIAM EPSTEIN P01307171 2129498700 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MARKUS KRAH 15 W 16TH STREET NEW YORK NY 10011 5764621 0 X WWW.LBI.ORG X 1955 NY THE MISSION OF LEO BAECK INSTITUTE IS TO STUDY AND PRESERVE THE HISTORY AND CULTURE OF GERMAN-SPEAKING JEWRY. 24 24 23 0 0 0 7811630 4928897 3225 26227 262938 618901 -53180 53211 8024613 5627236 95063 26694 0 0 1746446 2016098 0 0 126722 1713074 1800693 3554583 3843485 4470030 1783751 13695078 16301121 148453 139914 13546625 16161207 X THE MISSION OF THE LEO BAECK INSTITUTE IS TO STUDY AND PRESERVE THE HISTORY AND CULTURE OF GERMAN-SPEAKING JEWRY. 0 0 462928 494 LIBRARY - THE LIBRARY OF THE LEO BAECK INSTITUTE IS INTERNATIONALLY RECOGNIZED AS THE MOST COMPREHENSIVE REPOSITORY FOR BOOKS DOCUMENTING THE HISTORY AND CULTURE OF GERMAN-SPEAKING JEWRY. OVER 80,000 VOLUMES AND 900 PERIODICAL TITLES PROVIDE IMPORTANT PRIMARY AND SECONDARY MATERIAL. RICH IN RARITIES RANGING FROM EARLY 16TH CENTURY WRITINGS, TO MOSES MENDELSSOHN AND HEINRICH HEINE, AND FIRST EDITIONS AND DEDICATION COPIES OF WORKS BY MORE RECENT PROMINENT WRITERS, MANY OF ITS VOLUMES WERE SALVAGED FROM FAMOUS JEWISH LIBRARIES THAT WERE CONFISCATED AND DISPERSED BY THE NAZIS. MOST OF THE COLLECTION DEALS WITH CENTRAL EUROPEAN JEWRY DURING THE NINETEENTH AND EARLY TWENTIETH CENTURIES. IT ALSO INCLUDES MATERIAL DATING BACK AS FAR AS THE 16TH CENTURY AND IS AS CURRENT AS THE JEWISH POPULATION IN GERMANY TODAY. THE FOCUS OF THE COLLECTION IS ON THE DIVERSE CULTURE OF GERMAN-SPEAKING JEWRY, ESPECIALLY IN THE ARTS, SCIENCES, LITERATURE, PHILOSOPHY, AND RELIGION. 905900 25733 ARCHIVES - THE LEO BAECK INSTITUTE ARCHIVES IS THE OUTSTANDING COLLECTION OF ORIGINAL DOCUMENTS OF ITS KIND. INDIVIDUALS, FAMILIES, AND ORGANIZATIONS HAVE DEPOSITED THEIR DOCUMENTS AT THE LBI. FAMILY PAPERS, COMMUNITY HISTORIES, AND BUSINESS AND PUBLIC RECORDS DATE BACK CENTURIES AND TOUCH UPON VIRTUALLY EVERY PHASE OF GERMAN-JEWISH LIFE. A UNIQUE COLLECTION OF OVER 2,000 MEMOIRS OFFERS RARE INSIGHTS INTO THE LIVES OF GERMAN JEWS FROM ALL WALKS OF LIFE FROM 1790 TO THE POST-WAR ERA. 149479 ARTS AND EXHIBITS - IN ADDITION TO THE ARCHIVAL DOCUMENTS AND BOOKS HELD BY THE INSTITUTE, THE COLLECTIONS INCLUDE OVER 6,000 THREE-DIMENSIONAL OBJECTS. OVER ONE-HALF OF THE ART AND OBJECT COLLECTIONS ARE WORKS CREATED BY GERMAN-JEWISH ARTISTS AND/OR BROUGHT OUT OF GERMANY BY REFUGEES. THE BALANCE OF THE MATERIALS ARE OBJECTS THAT THE FAMILIES FOUND IMPORTANT TO TAKE OUT OF GERMANY, INCLUDING RELIGIOUS ITEMS, MILITARY MEDALS, PHOTO ALBUMS, AND MUCH MORE. THE INSTITUTE USES THESE OBJECTS IN EXHIBITIONS WHEN TELLING THE STORY OF GERMAN-SPEAKING JEWRY. 1154033 26694 1154033 26694 2672340 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 42 0 23 1 0 1 GM 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X MARKUS KRAH 2127446400 15 W 16TH STREET NEW YORK NY 10011 ABRAHAM F LOWENTHAL TRUSTEE 1.00 X 0 0 0 AMY HOUSTON TREASURER 1.00 X X 0 0 0 BERNARD BLUM THRU 42023 TRUSTEE 1.00 X 0 0 0 CHARLES E SCHEIDT TRUSTEE 1.00 X 0 0 0 CHARLES HESDORFFER TRUSTEE 1.00 X 0 0 0 DANIELLE SPERA TRUSTEE 1.00 X 0 0 0 DAVID G MARWELL PRESIDENT 1.00 X X 0 0 0 DAVID SORKIN TRUSTEE 1.00 X 0 0 0 DAVID W DETJEN VICE PRESIDENT 1.00 X X 0 0 0 DENNIS BAUM SECRETARY 1.00 X X 0 0 0 EMARY ARONSON TRUSTEE 1.00 X 0 0 0 HUBERTA VON VOSS-WITTIG TRUSTEE 1.00 X 0 0 0 JAMES N DREYFUS TRUSTEE 1.00 X 0 0 0 JOAN C LESSING VICE PRESIDENT 1.00 X 0 0 0 JOSEF JOFFE TRUSTEE 1.00 X 0 0 0 JUDITH KENDE TRUSTEE 1.00 X 0 0 0 MARSHA ROZENBLIT TRUSTEE 1.00 X 0 0 0 MICHAEL A BAMBERGER VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL A MEYER TRUSTEE 1.00 X 0 0 0 MICHAEL G JESSELSON TRUSTEE 1.00 X 0 0 0 PAUL NEMITZ TRUSTEE 1.00 X 0 0 0 RAYMOND VJ SCHRAG TRUSTEE 1.00 X 0 0 0 ROBERT S RIFKIND TRUSTEE 1.00 X 0 0 0 STEVEN ZEHDEN TRUSTEE 1.00 X 0 0 0 WERNER GUNDERSHEIMER TRUSTEE 1.00 X X 0 0 0 MARKUS KRAH EXECUTIVE DIRECTOR 35.00 X 218725 0 0 FRANK MECKLENBURG DIRECTOR OF RESEARCH 35.00 X 136654 0 0 RENATE EVERS DIRECTOR OF COLLECTIONS 35.00 X 100167 0 0 455546 0 0 3 0 1 0 ANTICA PRODUCTION 320 GLEN ROAD TORONTO ONTARIO CA M4W 2X3 PODCAST CONSULTANTS 651332 BDO USA LLP 5300 PATTERSON AVE SE SUITE 100 GRAND RAPIDS MI 49512 FINANCIAL CONSULTANTS 263479 2 4281 274373 984801 3665442 4928897 ARCHIVE FEES 519200 25733 25733 SALES OF BOOKS AND PUB 513130 494 494 26227 618901 618901 1086 1086 137385 274373 137385 0 FOREIGN EXCHANGE GAIN 900099 26664 26664 MISCELLANEOUS 900099 25461 25461 52125 5627236 26227 0 672112 X 26694 26694 218725 218725 1474632 1281120 100615 92897 322741 234001 68283 20457 11396 11396 59319 59319 778651 547753 230898 127125 66621 52280 8224 386257 165463 216940 3854 76913 59430 17028 455 9089 2379 6587 123 47315 12575 34102 638 BOOKS, MATERIAL, MICROF 207279 200759 6487 33 HONORARIUM FEES 44003 44003 MISCELLANEOUS 31393 9589 21763 41 EXHIBIT FABRICATION 21953 21953 3843485 2672340 1044423 126722 1316253 1660093 311701 100005 246076 639345 5980 1925 36450 170470 386171 323105 31419 63066 11638737 13587037 108462 79180 13695078 16301121 37069 57518 111384 82396 148453 139914 X 2884089 3146074 10662536 13015133 13546625 16161207 13695078 16301121 1783751 830831 0 X 0 1 X 0 0 X 3724942 4609605 4813583 7811630 4928897 25888657 3724942 4609605 4813583 7811630 4928897 25888657 10867941 15020716 73658 77925 189712 373845 619987 1335127 7070 110 -87257 -55495 52125 -83447 27140337 85720 0.55340 0.61120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 8884983 1545378 862886 -426888 10866359 4396281 4873029 -264995 -119332 8884983 2890174 1272029 328505 94427 4396281 2598070 85248 279476 72620 2890174 1829185 597000 246048 74163 2598070 0.23103 0.72423 0.04474 0 0 33250 13521 19729 301430 294445 6985 51491 15139 36352 63066 LEASE LIABILITY 82396 82396 X 6458067 830831 830831 5627236 0 5627236 3843485 0 3843485 0 3843485 PART III, LINE 1A: DESCRIPTION OF COLLECTIONS ITEMS: THE INSTITUTE MAINTAINS THREE COLLECTIONS (I) A LIBRARY COLLECTION OF OVER 80,000 VOLUMES AND 1,600 PERIODICAL TITLES, INCLUDING COMPLETE COLLECTIONS OF VARIOUS PUBLICATIONS, TO PROVIDE IMPORTANT PRIMARY AND SECONDARY MATERIAL FOR RESEARCHERS AND THE GENERAL PUBLIC; (II) ARCHIVES OF WRITTEN AND ORAL LEGACY OF GERMAN-SPEAKING JEWRY, WITH OVER 4,000 LINEAR FEET CONTAINING 10,000 COLLECTIONS, OVER 2,000 MEMOIRS AND MANUSCRIPTS, AND MORE THAN 35,000 PHOTOS; THE FILES RANGE FROM FAMILY TREES AND OTHER GENEALOGICAL MATERIAL TO TRAVEL-RELATED EMIGRATION DOCUMENTS, AND MANUSCRIPTS, CLIPPINGS, AND OFFICIAL DOCUMENTS PERTAINING TO JEWISH COMMUNITIES THROUGHOUT GERMANY; AND, (III) A COLLECTION OF 6,000 WORKS OF ART AND ARTIFACTS PRESERVING A CRITICAL, VISUAL RECORD OF GERMAN-JEWISH HISTORY AND MATERIAL CULTURE. ALL COLLECTION ITEMS ARE CATALOGUED AND PRESERVED, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED REGULARLY. THE COST OR VALUE OF THESE COLLECTIONS IS NOT INCLUDED IN THE STATEMENTS OF THE FINANCIAL POSITION. EACH OF THE THREE COLLECTIONS RECEIVES NEW ITEMS EACH YEAR THROUGH CONTRIBUTIONS THAT ARE NOT INCLUDED IN THE FINANCIAL STATEMENTS. ITEMS PURCHASED BY THE INSTITUTE FOR THE COLLECTIONS, PRIMARILY FOR THE LIBRARY, ARE RECORDED AS EXPENSES IN THE YEAR IN WHICH THE ITEMS ARE PURCHASED. THE INSTITUTE REVIEWS ITS COLLECTIONS ON AN ONGOING BASIS AND MAY PERIODICALLY ACQUIRE OR DE-ACCESS ITEMS. PROCEEDS RECEIVED FROM DEACCESSIONS ARE EITHER IMPOSED RESTRICTIONS THAT ARE BOARD-RESTRICTED, BASED ON THE RESTRICTIONS PLACED ON THE ORIGINAL GIFT BY THE DONOR, OR LACK THEREOF, AND ARE RESTRICTED TO FUND FUTURE ACQUISITIONS OF COLLECTIONS, OR THE PRESERVATION, CONSERVATION OR DIRECT CARE OF OTHER COLLECTIONS. PART III, LINE 4: DESCRIPTION OF COLLECTIONS FURTHERING THE INSTITUTE'S EXEMPT PURPOSE: THE LEO BAECK INSTITUTE (LBI) IS A CENTER FOR RESEARCH, EXHIBITIONS, AND EVENTS. ITS LIBRARY AND ARCHIVES OFFER THE MOST COMPREHENSIVE DOCUMENTATION FOR THE STUDY OF GERMAN JEWISH HISTORY. MOST OF LBI'S COLLECTION PERTAINS TO CENTRAL EUROPEAN JEWRY DURING THE NINETEENTH AND EARLY TWENTIETH CENTURIES. IT ALSO INCLUDES MATERIAL DATING AS FAR BACK AS THE 16TH CENTURY AND AS CURRENT AS THE JEWISH POPULATION IN GERMANY TODAY. THE FOCUS OF THE COLLECTION IS ON THE DIVERSE CULTURE OF GERMAN-SPEAKING JEWRY, ESPECIALLY IN THE ARTS, SCIENCES, LITERATURE, PHILOSOPHY, AND RELIGION. LBI'S ARCHIVES IS THE OUTSTANDING COLLECTION OF ORIGINAL DOCUMENTS OF ITS KIND. FAMILY PAPERS, COMMUNITY HISTORIES, AND BUSINESS AND PUBLIC RECORDS DATE BACK CENTURIES AND TOUCH UPON VIRTUALLY EVERY PHASE OF GERMAN-JEWISH LIFE. CONTRIBUTED COLLECTIONS ITEMS ARE NOT INCLUDED IN THE FINANCIAL STATEMENTS. THE INSTITUTE REVIEWS ITS COLLECTIONS AND MAY PERIODICALLY ACQUIRE OR DEACCESS ITEMS. PROCEEDS FROM DEACCESSIONS ARE CLASSIFIED AS WITHOUT DONOR RESTRICTIONS, EXCEPT WHEN DONOR RESTRICTIONS APPLY. PART V, LINE 4: THE INSTITUTE'S ENDOWMENT FUNDS ARE ESTABLISHED FOR A VARIETY OF PURPOSES. THESE FUNDS INCLUDE ACCUMULATED ENDOWMENT INCOME THAT ARE CLASSIFIED WITHIN NET ASSETS WITH DONOR RESTRICTIONS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION. PART X, LINE 2: THE INSTITUTE IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (THE "FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. BECAUSE OF THE INSTITUTE'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON THE INSTITUTE'S FINANCIAL STATEMENTS. EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 1 2 PROGRAM SERVICES MAINT. OF COLLECTION 398767 1 2 0 0 1 2 398767 0 398767 0 0 0 0 0 0 PART I, LINE 2: PROGRAM SERVICES ALL PROJECTS AND ACTIVITIES ARE OVERSEEN BY THE DIRECTOR OF BERLIN OPERATIONS WHOSE WORK IS OVERSEEN BY THE EXECUTIVE DIRECTOR AND FINANCIAL TRANSACTIONS ARE FACILITATED BY THE EXECUTIVE SECRETARY AND MONITORED USING THE SAME FINANCIAL OVERSIGHT SYSTEMS AS ARE USED FOR U.S. EXPENSES. PART I, LINE 3: AMOUNTS ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. GALA 411758 274373 137385 137385 411758 274373 137385 137385 137385 0 0 WESTHEIMER FELLOWSHIP 2 20000 0 FRITZ HALBERS FELLOWSHIP 3 6694 0 PART I, LINE 2: FELLOWSHIP RECIPIENTS ARE REQUIRED TO PERFORM RESEARCH AT THE INSTITUTE AND PRESENT SATISFACTORY RESULTS OF THEIR PROJECT. X 0 0 0 0 0 0 0 0 0 MARKUS KRAH EXECUTIVE DIRECTOR 218725 0 0 0 0 0 0 0 0 0 218725 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP: MEMBERS OF THE INSTITUTE CONSIST OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7A MEMBERSHIP: THE INSTITUTE'S BOARD OF TRUSTEES IS COMPRISED OF THREE CLASSES, ALL WITH EQUAL VOTING RIGHTS. THE BOARD OF TRUSTEES ARE ELECTED BY A PLURALITY OF THE VOTES CAST AT A MEETING OF THE MEMBERS. AT ANY MEETING OF THE MEMBERS, EACH MEMBER WILL BE ENTITLED TO ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990: DRAFT TAX RETURN IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE ANY RELATIONSHIPS, PERSONAL OR BUSINESS, WITH LEO BAECK INSTITUTE AND ANY OTHER RELATED ENTITY. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE COMPENSATION: THE COMPENSATION OF THE EXECUTIVE DIRECTOR WAS DETERMINED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 18 AVAILABILITY OF FORMS: THE AFOREMENTIONED FORMS ARE AVAILABLE ON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF GOVERNANCE DOCUMENTS: THE AFOREMENTIONED DOCUMENTS ARE AVAILABLE ON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 547,753. MANAGEMENT AND GENERAL EXPENSES 230,898. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 778,651. THE CENTER FOR JEWISH HISTORY 15 WEST 16TH STREET NEW YORK NY 10011 133863344 REPOSITORY NY 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 FORM 990, SCHEDULE R, PART II, LINE 1 IN OCTOBER 1995, THE INSTITUTE, ALONG WITH THREE OTHER NOT-FOR-PROFIT ORGANIZATIONS, THE AMERICAN JEWISH HISTORICAL SOCIETY, THE YIVO INSTITUTE FOR JEWISH RESEARCH, INC., AND THE YESHIVA UNIVERSITY MUSEUM SIGNED AN AGREEMENT FORMING THE CENTER FOR JEWISH HISTORY, INC. (THE "CENTER"), A SEPARATE, 501(C)(3) NOT-FOR-PROFIT CORPORATION. THEREAFTER, THE AMERICAN SEPHARDI FEDERATION ENTERED INTO A SUPPLEMENTAL AGREEMENT WITH THE INITIAL MEMBERS WHICH PROVIDED FOR ITS MEMBERSHIP INTO THE CENTER. UPON LIQUIDATION OF THE CENTER, MEMBER ORGANIZATIONS WOULD BE ENTITLED TO RECEIVE A SHARE OF THE PROCEEDS OF THE LIQUIDATION, SUBJECT TO CERTAIN SENIOR CLAIMS. LIQUIDATION OF THE CENTER REQUIRES THE CONSENT OF ALL MEMBER ORGANIZATIONS. THE CENTER PROVIDES FOR THE OPERATION OF THE INSTITUTE'S OPERATING FACILITY, INCLUDING (I) MAINTENANCE OF ALL OFFICES AND SPECIALIZED AREAS; (II) CONTROL OF THE MECHANICAL SYSTEMS FOR THE BUILDING; (III) MAINTENANCE OF ELEVATORS; (IV) SUPPORT FOR ALL TECHNOLOGY; (V) SECURITY; AND (VI) MANY OTHER RELATED SERVICES. THE CENTER ALSO SERVES AS THE CENTRAL REPOSITORY FOR THE INSTITUTE'S ARCHIVAL DOCUMENTS, BOOKS, PHOTOGRAPHS, PAINTINGS, AND ARTIFACTS. ALTHOUGH THE CENTER DERIVES ITS REVENUE FROM SOURCES TYPICAL OF NOT-FOR-PROFIT ENTERPRISES, REVENUES GENERATED BY THE CENTER ARE NOT SUFFICIENT TO COVER ITS OPERATING EXPENSES. FOR THE YEARS 2023 AND 2022, THE INSTITUTE AND OTHER MEMBERS AGREED TO CONTRIBUTE AN AGGREGATE AMOUNT OF APPROXIMATELY $1,436,000 AND $1,436,000 RESPECTIVELY, TO COVER THE CENTER'S OPERATING COSTS. THE AMOUNT CONTRIBUTED BY EACH MEMBER WAS BASED UPON THE MEMBER'S ALLOCATED SPACE AT THE CENTER. IN ADDITION TO THE FACILITY SERVICES AGREEMENT, IN 2010, THE INSTITUTE AND THE CENTER ENTERED INTO AN AGREEMENT WHEREBY THE INSTITUTE WOULD OPERATE THE DAY-TO-DAY OPERATIONS OF THE CENTER'S MICROFILM LABORATORY. DURING 2017, THE CENTER AND OTHER MEMBER ORGANIZATIONS ENTERED INTO AN AMENDED AGREEMENT THAT INCLUDED UPDATED BYLAWS AND OTHER GOVERNANCE RELATED MATTERS TO FURTHER ENHANCE AND STRENGTHEN THE COLLABORATION AMONG THE FIVE MEMBER ORGANIZATIONS. IN RELATION TO ITS AGREEMENTS WITH THE CENTER, THE INSTITUTE INCURRED OPERATING EXPENSES OF $285,479 AND $277,417 FOR 2023 AND 2022, RESPECTIVELY. AT DECEMBER 31, 2023, THE INSTITUTE OWED THE CENTER APPROXIMATELY $6,706, WHICH IS INCLUDED IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION.