2024-11-14T17:55:25-06:00 2023-12-31 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2023-01-01 134092050 BIRTHRIGHT ISRAEL FOUNDATION BIRT 2124570036 711 THIRD AVENUE 10TH FL NEW YORK NY 10017 S DAVID SHAPIRO CFO 2124570036 2024-11-14 1 0 SCOTT THOMPSETT P00741490 2125990100 2023 2024-10-15 13:58:12Z ELIAS SARATOVSKY 711 THIRD AVENUE 10TH FL NY NY 10017 88580260 0 X BIRTHRIGHTISRAEL.FOUNDATION X 1999 NY THE FOUNDATION RAISES FUNDS TO SUPPORT EDUCATIONAL TRIPS TO ISRAEL FOR YOUNG ADULTS. 16 16 53 0 0 0 72530426 84716327 0 0 214257 823223 -718330 0 72026353 85539550 94048493 74337279 0 0 9542211 11175099 608967 548777 12795448 6496892 6789798 110696563 92850953 -38670210 -7311403 69380864 64280666 15169805 16229377 54211059 48051289 X SEE SCHEDULE O 0 0 74337279 74337279 0 BIRTHRIGHT ISRAEL SEEKS TO ENSURE THAT EVERY ELIGIBLE YOUNG JEWISH ADULT AROUND THE WORLD, ESPECIALLY THE LESS CONNECTED, IS GIVEN THE OPPORTUNITY TO VISIT ISRAEL ON THIS EDUCATIONAL JOURNEY. BIRTHRIGHT ISRAEL FOUNDATION RAISES FUNDS IN THE UNITED STATES TO SUPPORT BIRTHRIGHT ISRAEL, A PROGRAM WHICH CURRENTLY PROVIDES YOUNG JEWISH ADULTS FROM THE AGES OF 18 TO 32 THE GIFT OF AN EXTRAORDINARY EDUCATIONAL TRIP TO ISRAEL. 74337279 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 55 0 1 53 1 0 0 0 0 0 1 1 0 0 0 0 1 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT FL GA IL KS KY ME MD MA MI MN MO NH NJ NM NY NC ND OH OR PA RI SC TN VA WA WV WI X X S DAVID SHAPIRO 2124570046 711 THIRD AVENUE 10TH FL NEW YORK NY 10017 AVERY ROSIN DIRECTOR 2.00 0.00 X 0 0 0 BARRY SWIDLER NATIONAL CABINET VICE CHAIR 2.00 0.00 X 0 0 0 DOUGLAS M ROSS CABINET CHAIR 2.00 0.00 X X 0 0 0 HARRY KRAKOWSKI DIRECTOR 2.00 0.00 X 0 0 0 JOEL GREENBERG DIRECTOR 2.00 0.00 X 0 0 0 JOHN HOOVER DIRECTOR 2.00 0.00 X 0 0 0 LAWRENCE J COHEN TREASURER 2.00 0.00 X X 0 0 0 LORI KOMISAR VICE CHAIR 2.00 0.00 X X 0 0 0 MICHAEL RASHES DIRECTOR 2.00 0.00 X 0 0 0 PHILIP DE TOLEDO CHAIR 2.00 0.00 X X 0 0 0 ROBERT A CLARFELD DIRECTOR (THRU 12/2023) 2.00 0.00 X 0 0 0 RUSS ROBINSON DIRECTOR 2.00 0.00 X 0 0 0 SHAWN EVENHAIM DIRECTOR (THRU 12/2023) 2.00 0.00 X 0 0 0 DAVID BARSE DIRECTOR 2.00 0.00 X 0 0 0 JUDY GOODMAN DIRECTOR 2.00 0.00 X 0 0 0 SCOTT JAFFEE DIRECTOR (AS OF 07/2023) 2.00 0.00 X 0 0 0 MINDY SCHNEIDER DIRECTOR (AS OF 07/2023) 2.00 0.00 X 0 0 0 DAVID S SHAPIRA DIRECTOR 2.00 0.00 X 0 0 0 ISRAEL TAPOOHI PRESIDENT/CEO (THRU 12/2023) 40.00 0.00 X 1056061 0 85847 JESSICA FELDAN CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 448679 0 62417 S DAVID SHAPIRO CHIEF FINANCIAL OFFICER 40.00 0.00 X 442235 0 59878 ZHE YANG CHIEF INFORMATION OFFICER 40.00 0.00 X 339004 0 23661 ELIAS SARATOVSKY PRESIDENT/CEO (AS OF 09/2023) 40.00 0.00 X 266297 0 17168 PAMELA FERTEL-WEINSTEIN V.P. OF MKTG & COMMUNICATIONS 40.00 0.00 X 263721 0 69449 RUVYM GILMAN GENERAL COUNSEL 40.00 0.00 X 217649 0 72371 ALLYSON GREENBAUM VICE PRESIDENT, CENTRAL REGION 40.00 0.00 X 265059 0 70392 CAROLE-ANN LEVINE VICE PRESIDENT, SOUTHEAST 40.00 0.00 X 289566 0 51864 DEBORAH DOLGIN VICE PRESIDENT, WESTERN REGION 40.00 0.00 X 248638 0 41425 DIANE ROMIROWSKY VICE PRESIDENT, PRINCIPAL 40.00 0.00 X 308989 0 53636 MARGOT ETTLINGER VICE PRESIDENT, NE REGION 40.00 0.00 X 298647 0 67732 4444545 0 675840 36 0 1 0 SOUTHWEST PUBLISHING AND MAILING CORP 4000 SE ADAMS ST TOPEKA KS 66609 DIRECT MAIL MARKETING 646085 THOMPSON HABIB & DENISON INC 55 OLD BEDFORD ROAD SUITE 201 LINCOLN MA 01773 MARKETING 578278 GIDEON MARK HATAM 3 APT 16 BAT YAM IS STRATEGIC ADVISOR 300000 RESOURCE ONE INC 2900 E APACHE TULSA OK 74110 DIRECT MAIL MARKETING 263202 TINY WINS LLC 5289 S GENEVA WAY ENGLEWOOD CO 80111 BRAND CONSULTING 218250 10 23002045 61714282 2716606 84716327 808060 808060 327840 327840 0 0 2728033 2712870 15163 15163 15163 85539550 0 0 823223 74337279 74337279 3408999 1084069 2324930 5877834 1869164 4008670 345199 109774 235425 992326 315562 676764 550741 175138 375603 40039 29339 10700 113350 113350 548777 548777 3015074 507764 2507310 7294 5884 1410 211183 43020 168163 432847 145420 287427 1057489 444317 613172 398477 177514 220963 617297 80381 536916 188553 64908 123645 141098 48372 92726 BANK CHARGES 282776 272285 10491 DUES AND SUBSCRIPTIONS 120199 118032 2167 COMMUNICATIONS 98224 85205 13019 POSTAGE AND DELIVERY 27338 2343 24995 38560 26385 12175 92850953 74337279 5718226 12795448 32844202 25030546 16500148 18201700 7713 45962 508371 596998 1911565 1014059 1034246 897506 5813879 7826850 26600 11500 12645705 11669604 69380864 64280666 1284816 1375386 528906 496556 13356083 14357435 15169805 16229377 X 33956208 26719667 20254851 21331622 54211059 48051289 69380864 64280666 -7311403 1151633 0 X 0 1 X 1 0 X 98603747 62471811 44403830 72530426 84716327 362726141 98603747 62471811 44403830 72530426 84716327 362726141 82688096 280038045 359260 99179 133895 243924 808060 1644318 9647 168500 178147 364548606 0.76820 0.70850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 9,647. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. GROSS INCOME FROM FUNDRAISING - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 168,500. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 4787623 1023697 1236478 35581 7012217 5549217 242615 -970703 33506 4787623 1700984 3238208 632929 22904 5549217 1313455 200000 201992 14463 1700984 861383 200000 262438 10366 1313455 0.61690 0.38310 0.00000 0 0 1124368 395679 728689 280122 237024 43098 507075 381356 125719 897506 RIGHT OF USE ASSET - OPERATING LEASE 11650582 SECURITY DEPOSITS 14410 OTHER ASSETS 4612 11669604 DUE TO BRI INTERNATIONAL 1988592 OPERATING LEASE LIABILITY 12368843 14357435 X 86691183 1151633 1151633 85539550 0 85539550 92850953 0 92850953 0 92850953 PART IV, LINE 2B: THE FOUNDATION HAS ENTERED INTO A NUMBER OF CHARITABLE GIFT ANNUITY ("CGA") AGREEMENTS WITH ITS DONORS. UNDER THE TERMS OF THESE AGREEMENTS, THE DONOR CONTRIBUTES ASSETS TO THE FOUNDATION IN EXCHANGE FOR A PROMISE BY THE FOUNDATION TO PAY A FIXED AMOUNT FOR A SPECIFIED PERIOD OF TIME (USUALLY THE DONOR'S LIFETIME) TO THE DONOR OR TO INDIVIDUALS OR ORGANIZATIONS DESIGNATED BY THE DONOR. PART V, LINE 4: THE FOUNDATION MAINTAINS SEVERAL DONOR-RESTRICTED FUNDS THE PURPOSES OF WHICH ARE TO PROVIDE SUPPORT PRINCIPALLY FOR TRIP ENHANCEMENTS AND ANCILLARY PROGRAMS. IN CLASSIFYING SUCH FUNDS FOR FINANCIAL STATEMENT PURPOSES AS EITHER NET ASSETS WITH DONOR RESTRICTIONS OR NET ASSETS WITHOUT DONOR RESTRICTIONS, THE BOARD OF DIRECTORS LOOKS TO THE EXPLICIT DIRECTION OF THE RESPECTIVE DONOR AND PROVISIONS OF APPLICABLE NEW YORK STATE LAW. PART X, LINE 2: FIN 48 THE FOUNDATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE FOUNDATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANTMAKING 74337279 0 0 0 0 0 0 74337279 0 74337279 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, EDUCATION 74337279 WIRE 0 1 0 0 0 0 0 0 PART I, LINE 2: THE BIRTHRIGHT ISRAEL FOUNDATION IS THE FUNDRAISING ARM OF TAGLIT-BIRTHRIGHT ISRAEL (BRI INTERNATIONAL). THE FOUNDATION'S PRIMARY EXEMPT MISSION IS TO PROVIDE SUPPORT TO THIS NON-U.S. ORGANIZATION; ACCORDINGLY, THE MAJORITY OF ITS GRANTMAKING ACTIVITIES ARE CONDUCTED OVERSEAS. THE FOUNDATION RECEIVES THE APPROVED BUDGET, PERIODIC MONTHLY REPORTS ON THE USE OF FUNDS, AS WELL AS THE AUDITED FINANCIAL STATEMENTS FROM TAGLIT-BIRTHRIGHT ISRAEL (BRI INTERNATIONAL). THE FOUNDATION'S CHIEF FINANCIAL OFFICER AND INDEPENDENT AUDITOR MEET PERIODICALLY WITH TAGLIT-BIRTHRIGHT ISRAEL STAFF AND THEIR INDEPENDENT AUDITOR TO INQUIRE ABOUT THE USE OF FUNDS AS WELL AS INTERNAL CONTROLS. X X X X 1 THOMPSON HABIB & DENISON 55 OLD BEDFORD RD LINCOLN MA 01773 FUNDRAISING 0 4897628 548777 4348851 4897628 548777 4348851 AL AK AZ AR CA CO CT FL GA IL KS KY ME MD MA MI MN MO NH NJ NM NC ND OH OR PA RI SC TN VA WA WV WI X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 ISRAEL TAPOOHI PRESIDENT/CEO (THRU 12/2023) 659384 0 250000 0 146677 0 16500 0 69347 0 1141908 0 0 0 JESSICA FELDAN CHIEF DEVELOPMENT OFFICER 383679 0 65000 0 0 0 16500 0 45917 0 511096 0 0 0 S DAVID SHAPIRO CHIEF FINANCIAL OFFICER 375235 0 67000 0 0 0 16500 0 43378 0 502113 0 0 0 MARGOT ETTLINGER VICE PRESIDENT, NE REGION 286647 0 12000 0 0 0 15350 0 52382 0 366379 0 0 0 ZHE YANG CHIEF INFORMATION OFFICER 286504 0 50000 0 2500 0 16500 0 7161 0 362665 0 0 0 DIANE ROMIROWSKY VICE PRESIDENT, PRINCIPAL 281698 0 10000 0 17291 0 14635 0 39001 0 362625 0 0 0 CAROLE-ANN LEVINE VICE PRESIDENT, SOUTHEAST 279566 0 10000 0 0 0 14500 0 37364 0 341430 0 0 0 ALLYSON GREENBAUM VICE PRESIDENT, CENTRAL REGION 257059 0 8000 0 0 0 13800 0 56592 0 335451 0 0 0 PAMELA FERTEL-WEINSTEIN V.P. OF MKTG & COMMUNICATIONS 251721 0 12000 0 0 0 13750 0 55699 0 333170 0 0 0 DEBORAH DOLGIN VICE PRESIDENT, WESTERN REGION 240138 0 8500 0 0 0 12425 0 29000 0 290063 0 0 0 RUVYM GILMAN GENERAL COUNSEL 217649 0 0 0 0 0 11250 0 61121 0 290020 0 0 0 ELIAS SARATOVSKY PRESIDENT/CEO (AS OF 09/2023) 265463 0 0 0 834 0 13458 0 3710 0 283465 0 0 0 PART I, LINE 1A IN CALENDAR YEAR 2023, BIRTHRIGHT ISRAEL FOUNDATION PROVIDED A HOUSING ALLOWANCE TO THE PRESIDENT, ISRAEL TAPOOHI; THE VALUE OF THAT HOUSING BENEFIT HAS BEEN INCLUDED IN SCHEDULE J, PART II, COLUMN (B)(III). AS PART OF PRESIDENT TAPOOHI'S EMPLOYMENT CONTRACT, HE IS ENTITLED TO CERTAIN SPOUSAL TRAVEL BENEFITS UP TO A CERTAIN DOLLAR THRESHOLD. IN CALENDAR YEAR 2023, PRESIDENT TAPOOHI RECEIVED $20,464 IN TAXABLE SPOUSAL TRAVEL BENEFITS WHICH IS ALSO REPORTED IN SCHEDULE J, PART II, COLUMN (B)(III). PART I, LINE 7 THE FOUNDATION PROVIDED DISCRETIONARY BONUSES TO SEVERAL INDIVIDUALS. THE AMOUNTS ARE REPORTED ON SCHEDULE J, PART II, COLUMN B(III). THE BONUSES WERE BASED ON EACH INDIVIDUAL'S SPECIFIC PERFORMANCE METRICS AND WERE APPROVED BY THE COMPENSATION COMMITTEE. ALL COMPENSATION DECISIONS ARE DOCUMENTED IN COMPENSATION COMMITTEE MEETING MINUTES. X 40 2716606 FAIR MARKET VALUE X ISRAELI BONDS 1 5700 0 1 1 PART I, LINE 32B: TO THE EXTENT THAT THE FOUNDATION RECEIVED CONTRIBUTIONS OF SECURITIES, IT USES ITS INVESTMENT BROKER TO LIQUIDATE THOSE ASSETS INTO CASH FOR USE BY THE FOUNDATION IN SUPPORT OF ITS CHARITABLE MISSION. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: BIRTHRIGHT ISRAEL SEEKS TO ENSURE THAT EVERY ELIGIBLE YOUNG JEWISH ADULT AROUND THE WORLD, ESPECIALLY THE LESS CONNECTED, IS GIVEN THE OPPORTUNITY TO VISIT ISRAEL ON THIS EDUCATIONAL JOURNEY. BIRTHRIGHT ISRAEL FOUNDATION RAISES FUNDS IN THE UNITED STATES TO SUPPORT BIRTHRIGHT ISRAEL, A PROGRAM WHICH CURRENTLY PROVIDES YOUNG JEWISH ADULTS THE GIFT OF AN EXTRAORDINARY EDUCATIONAL TRIP TO ISRAEL. FORM 990, PART VI, SECTION A, LINE 4 THE FOUNDATION'S BYLAWS WERE AMENDED IN 2023 TO MODIFY THE TERMS OF OFFICE PERMITTED FOR ANY INDIVIDUAL HOLDING AN EXECUTIVE OFFICER ROLE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION AND COMMENT. EACH BOARD MEMBER WAS PROVIDED AMPLE OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE OF THE ORGANIZATION IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH THE ORGANIZATION. THE ORGANIZATION MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE C-SUITE IS REVIEWED ANNUALLY BY THE INDEPENDENT MEMBERS OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS WHO RELIED UPON EXTERNAL 3RD PARTY COMPARABLE MARKET DATA IN ASSESSING THE APPROPRIATENESS OF THE TOTAL COMPENSATION TO BE PROVIDED TO THE INCUMBENT. COMPENSATION DECISIONS AND REPORTS ARE CONTEMPORANEOUSLY DOCUMENTED IN THE MINUTES OF THE COMMITTEE MEETING AT THE TIME THE DECISIONS ARE MADE. THE FOUNDATION LAST CONDUCTED AN INDEPENDENT EXECUTIVE COMPENSATION SURVEY IN FEBRUARY 2023 AND WILL MEET AGAIN JANUARY 2024. FOR ALL OTHER INDIVIDUALS REPORTED ON THE FORM 990, COMPENSATION DECISIONS ARE REVIEWED INTERNALLY BY THE FOUNDATION'S OFFICERS AND APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS FORM 990 AVAILABLE BY RETAINING A COPY AT ITS PLACE OF BUSINESS. THE FORM 990 IS LIKEWISE PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S 990, FINANCIAL STATEMENTS, RECORD RETENTION AND DESTRUCTION POLICY ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION.