2024-03-18T13:01:36-05:00 2023-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2022-07-01 364310911 Jewish Child and Family Services Endowment Foundation JEWI 3123574790 30 South Wells Street 4049 Chicago IL 60606 James A Pinkston Assistant Treasurer 3123574790 2024-02-22 1 James Pinkston 999009999 1 Rebekuh Eley P01247672 3126343400 2024-02-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Andrew Glick 30 South Wells Street 4049 Chicago IL 60606 2182907 0 X N/A X 1999 IL The Foundation was organized exclusively for the benefit of and to carry out the purposes of Jewish Child and Family Services, a not-for-profit organization. 7 7 0 11 0 0 196016 539369 0 0 1996684 528157 7069 4485 2199769 1072011 1440571 1416707 0 0 0 0 0 0 28020 82448 89165 1523019 1505872 676750 -433861 26909563 28115644 0 0 26909563 28115644 The Foundation was organized exclusively for the benefit of and to carry out the purposes of the Jewish Child and Family Services, a not-for-profit organization. 0 0 1418708 1416707 0 Distributions are made for the benefit of Jewish Child and Family Services. 1418708 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X Edith Summerville 3123574787 30 S Wells Street Suite 4049 Chicago IL 60606 X Andrew Glick President 1.00 1.00 X X 0 0 0 Francine Levy Vice President 0.30 1.00 X X 0 0 0 Richard Bendix Secretary 0.30 1.00 X X 0 0 0 Gregg Witt Treasurer 0.30 1.00 X X 0 0 0 Ann-Louise Kleper Director 0.30 0.00 X 0 0 0 Midge Perlman Shafton Director 0.30 0.00 X 0 0 0 Jeffrey Kriezelman Director 0.30 1.00 X 0 0 0 David S Rosen Assistant Secretary 0.30 0.00 X 0 0 0 Steven A Wander Assistant Secretary 0.30 0.00 X 0 0 0 James A Pinkston Assistant Treasurer 0.30 0.00 X 0 0 0 Peter Chiswick Assistant Treasurer 0.30 0.00 X 0 0 0 0 0 0 0 0 0 0 0 539369 539369 133181 133181 1505872 1110896 394976 394976 394976 4485 4485 4485 1072011 0 0 532642 1416707 1416707 Allocated Expenses 87164 59144 28020 2001 2001 1505872 1418708 59144 28020 100133 103608 180305 507759 26378697 27236239 250428 268038 26909563 28115644 0 0 X 19140896 19775849 7768667 8339795 26909563 28115644 26909563 28115644 X -433861 1626125 13817 X 0 1 X 1 0 X X 1 Jewish Child and Family Services 362167757 7 1 1416707 0 1 1416707 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26909563 539369 2172584 1416707 89165 28115644 30584561 196016 -2347995 1440571 82448 26909563 25632316 461499 6041026 1463595 86685 30584561 25478228 626685 1093764 1447201 119160 25632316 26106612 148676 852730 1492702 137088 25478228 0.70338 0.24416 0.05247 1 0 0 Jewish Federation of Metropolitan Chicago Pooled Endowment Portfolio, LLC 27236239 F 27236239 X 2711953 1626125 13817 1639942 1072011 0 1072011 1505872 0 1505872 0 1505872 Part V, Line 4: Endowment funds are maintained to benefit Jewish Child and Family Services in a variety of purposes including scholarship, training, and research. Part X, Line 2: The accounting standard 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. Examples of tax positions include the tax exempt status of the Foundation and various positions related to the potential sources of unrelated business taxable income (UBTI). 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. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. 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. Part XI, Line 2d - Other Adjustments: Change in Value of Remainder Interest in Charitable Gift Annuities 13,817. 1 Jewish Child and Family Services 216 West Jackson Boulevard Ste 800 Chicago IL 60606 362167757 501(c)(3) 1416707 0 General Operating Support 1 0 Part I, Line 2: All grants made by the Foundation can only be made to or for the benefit of Jewish Child and Family Services. Form 990, Part VI, Section A, line 6 The Members of the Foundation are Jewish Child and Family Services (the Agency) and the Jewish Federation of Metropolitan Chicago (the Federation). Form 990, Part VI, Section A, line 7a The Members shall appoint the Board of Directors. The Agency shall be entitled to appoint four of such directors at least one of whom must be the current President or any past President of the Agency, and the Federation shall be entitled to appoint three of such directors. Form 990, Part VI, Section A, line 7b An annual meeting of Members shall be held each year on a date determined annually by the Board of Directors. At each such annual meeting the Members shall appoint a Board of Directors as provided in the by-laws and transact such other business as may come before the meeting. Form 990, Part VI, Section B, line 11b The Controller of a related entity of the Jewish Federation of Metropolitan Chicago reviewed the Form 990 prior to filing. A copy of the Form 990 was provided to the Board of Directors and Officers of the organization prior to filing. Form 990, Part VI, Section B, line 12c A conflict of interest questionnaire is circulated to all Board Members on an annual basis. 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 The governing documents, conflict of interest policy and financial statements are available upon request for the same period of disclosure as set forth in IRC Section 6104(d). Form 990, Part XI, line 9: Change in Value of Remainder Interest in 13,817. Charitable Gift Annuities Jewish Child and Family Services 216 West Jackson Boulevard Suite 80 Chicago IL 60606 362167757 Social Welfare Activity IL 501(c)(3) Line 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0