2024-10-24T10:45:10-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-01-01 344428259 JEWISH FEDERATION OF GREATER TOLEDO JEWI 4198854461 6465 SYLVANIA AVE SYLVANIA OH 43560 STEPHEN ROTHSCHILD CHIEF EXECUTIVE OFFICER 4198854461 2024-10-22 1 0 SARAH HINTZ P00492291 3037795710 2024-10-07 2023 2024-10-15 13:58:12Z STEPHEN ROTHSCHILD 6465 SYLVANIA AVE SYLVANIA OH 43560 13194241 0 X WWW.JEWISHTOLEDO.ORG X 1904 OH PROVIDE PROGRAMS & SERVICES IN THE JEWISH COMMUNITY OF TOLEDO & SURROUNDING AREAS. 17 17 45 144 12337 0 4423382 5658557 246991 466282 919903 1311419 39644 145913 5629920 7582171 1296472 4307146 0 0 2574853 2838212 0 0 920542 900487 1406527 4771812 8551885 858108 -969714 54084176 45367216 19957063 5803660 34127113 39563556 X TO SUPPORT AND ENHANCE THE HEALTH, WELFARE, EDUCATION, SPIRITUAL LIFE, UNITY AND CONTINUITY IN THE JEWISH COMMUNITY OF TOLEDO AND SURROUNDING AREAS THROUGH SERVICES AND PROGRAMS. 0 0 833773 0 0 JEWISH SENIOR, FAMILY & SOCIAL SERVICES:THROUGH A COMPREHENSIVE RANGE OF SERVICES, JSFSS HELPS SENIORS REMAIN INDEPENDENT AND CONNECTED TO THE COMMUNITY, REDUCES HUNGER, AND EMPOWERS CHILDREN TO THRIVE. MORE THAN 1,700 INDIVIDUALS RECEIVED FOOD, GOODS, AND OTHER PANTRY SERVICES DURING 672 APPOINTMENTS THROUGHOUT THE YEAR. ADDITIONALLY, OVER 200 FAMILIES RECEIVE HOLIDAY BASKETS FOR PASSOVER, ROSH HASHANAH, AND CHANUKAH, AND SPECIAL ASSISTANCE THROUGH ORGANIZED PROGRAMS LIKE SUMMER MEALS FOR KIDS (ADDRESSING FOOD INSECURITIES DURING SUMMER MONTHS) AND BACK-TO-SCHOOL BACKPACKS AND SUPPLY KITS. OVER 800 JEWISH COMMUNITY INDIVIDUALS RECEIVED ASSESSMENTS, SUBSIDY SUPPORT, CARE MANAGEMENT OR OTHER SERVICES SUCH AS ADVOCACY, FINANCIAL ASSISTANCE, AND TRANSPORTATION TO MEDICAL APPOINTMENTS, SYNAGOGUE SERVICES, AND COMMUNITY EVENTS. THERE WERE 613 HOME AND FACILITY VISITS TO JEWISH SENIORS BY LICENSED JSFSS EMPLOYEES. THE PROGRAM ALSO UTILIZED GRANTS FROM THE OHIO DEPARTMENT ON AGING AND THE AREA OFFICE ON AGING TO EXPLORE THE ABILITY OF TECHNOLOGY TO POSITIVELY ADDRESS ISOLATION AND PROMOTE MENTAL HEALTH AND WELLNESS FOR SENIORS, WHILE IMPROVING THEIR OVERALL QUALITY OF LIFE AND ABILITY TO AGE-IN-PLACE LONGER. WE ARE COMMITTED TO EXCELLENT OUTREACH AND INNOVATIVE SERVICE TO OUR COMMUNITY AND ADVOCACY FOR THE VULNERABLE. JSFSS PROVIDES ESSENTIAL PROGRAMS AND SERVICES THAT NOT ONLY ENHANCE AND STRENGTHEN THE LIVES OF CHILDREN, ADULTS, FAMILIES, AND SENIORS, BUT THE COMMUNITY AS A WHOLE. 335839 0 32132 JEWISH EDUCATION - GAN YELADIM PRESCHOOL:A HEBREW PRESCHOOL FROM 2 TO 5 YEARS ATTENDED BY MULTIPLE STUDENTS EACH YEAR. THE PRESCHOOL PROVIDES AN INTERACTIVE LEARNING ENVIRONMENT RICH IN EDUCATIONAL MATERIALS, REWARDING EXPERIENCES AND MEANINGFUL COMMUNICATION. 299186 0 31530 CEMETERY & PERPETUAL CARE: THE TOLEDO JEWISH COMMUNITY CEMETERY ASSOCIATION OPERATES TWO CEMETERIES. ONE CEMETERY IS LOCATED AT EAGLE POINT IN ROSSFORD, OHIO AND THE OTHER CEMETERY IS LOCATED AT BETH SHALOM CEMETERY IN OREGON, OHIO. WE HAD 17 BURIALS IN 2023. THE CARE OF OUR CEMETERIES IS DUE TO THE EFFORTS BY COMMITTED VOLUNTEERS THAT SERVE ALONG WITH THE EMPLOYEES. 1555328 0 166292 DEPARTMENT OF JEWISH PROGRAMS:PROVIDES JEWISH PROGRAMS, EVENTS AND OPPORTUNITIES FOR THE JEWISH COMMUNITY OF TOLEDO FROM BIRTH AND BEYOND. SEEKS TO ENGAGE JEWISH FAMILIES IN ORDER TO ENHANCE THEIR JEWISH LIFE AND VALUES THROUGH PROGRAMMING WHICH INCLUDES SENDING OVER 1,500+ BOOKS TO 140+ CHILDREN THROUGH THE PJ LIBRARY PROGRAM, ENGAGING 60+ HOURS WITH JEWISH TEENS IN BBYO, MEETING WITH 150+ YOUNG ADULTS THROUGH NEXT JEWISH GENERATION, CULTIVATING 5 YOUNG LEADERS, SHOWCASING 5 FILMS AT THE TOLEDO JEWISH FILM FESTIVAL TOUCHING OVER 700 PARTICIPANTS, INVESTING OVER $70,000 IN SENDING 39 CHILDREN TO OVERNIGHT JEWISH CAMP THROUGH THE EMOJI PROGRAM, SPOTLIGHTING 5 JEWISH AUTHORS AT THE JEWISH BOOK FESTIVAL, OTHER JEWISH HOLIDAY CELEBRATIONS, AND MORE. THE LOCAL COMMUNITY CONDUCTS AN ANNUAL FUNDRAISING CAMPAIGN IN CONJUNCTION WITH FUNDING FROM THE LONG-TERM RESOURCE DEVELOPMENT IN THE TOLEDO JEWISH COMMUNITY FOUNDATION IN ORDER TO CARRY OUT THESE NEEDS. 4307146 4307146 369904 FOUNDATION AND OTHER FINANCIAL RESOURCE DEVELOPMENT:TO RAISE FUNDS FOR THE SHORT TERM AND LONG TERM FINANCIAL STABILITY OF THE JEWISH FEDERATION OF GREATER TOLEDO THROUGH THE ANNUAL CAMPAIGN AND THE FOUNDATION DONATIONS. 5862474 4307146 536196 7331272 1 1 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 27 0 1 45 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 OH X X STEPHEN ROTHSCHILD 4198854461 6465 SYLVANIA AVE SYLVANIA OH 43560 STEPHEN ROTHSCHILD CHIEF EXECUTIVE OFFICER 40.00 2.00 X 202936 0 42462 BENJAMIN MALCZEWSKI VP SENIOR FAMILY & SOCIAL SERVICES 40.00 0.00 X 106396 0 25268 TINA STIEBEN CHIEF FINANCIAL OFFICER (THRU 2/28) 40.00 2.00 X 25590 0 5568 LAURIE GROSS IMMEDIATE PAST PRESIDENT 5.00 2.00 X X 0 0 0 MARK GREENBLATT PRESIDENT 5.00 2.00 X X 0 0 0 DAVID BERLAND VICE PRESIDENT 5.00 2.00 X X 0 0 0 CHAD KRIPKE TREASURER 5.00 2.00 X X 0 0 0 TAMARA GREEN SECRETARY 5.00 2.00 X X 0 0 0 JOEL BEREN LIFETIME HONOREE 5.00 1.00 X 0 0 0 KEN BROCHIN TRUSTEE / JSS PRESIDENT 5.00 4.00 X 0 0 0 ROSEMARY CHABAN TRUSTEE 5.00 0.00 X 0 0 0 LINDSAY FOLKERTH TRUSTEE 5.00 0.00 X 0 0 0 RICHARD GREENBLATT LIFETIME HONOREE 5.00 1.00 X 0 0 0 SUE ANN HOCHBERG TRUSTEE 5.00 0.00 X 0 0 0 MARC JACOBSON TRUSTEE/CONGR COMMITTEE REP 5.00 0.00 X 0 0 0 MATT KRIPKE TRUSTEE / TJCF CHAIRMAN 5.00 2.00 X 0 0 0 MARCY KUEHNLE TRUSTEE 5.00 0.00 X 0 0 0 STEVE NATHANSON LIFETIME HONOREE 5.00 2.00 X 0 0 0 JULIE ROMANOFF TRUSTEE 5.00 0.00 X 0 0 0 LAUREN SACHS TRUSTEE 5.00 0.00 X 0 0 0 334922 0 73298 2 0 1 0 0 1837691 417008 3403858 723063 5658557 MANAGEMENT FEES 541610 369904 369904 TUITION 611710 32132 32132 CEMETERY SERVICES 541610 31530 31530 ADMINISTRATIVE FEES 541200 17054 17054 ADVERTISING 541800 12337 12337 3325 3325 466282 772382 772382 6150607 500 5612070 0 538537 500 539037 539037 OTHER INCOME 531390 145913 145913 145913 7582171 599858 12337 1311419 4085850 4085850 221296 221296 276693 183617 22539 70537 2008914 1333132 163657 512125 129592 85998 10557 33037 251542 172457 19414 59671 171471 113789 13969 43713 4118 3075 269 774 46466 34697 3033 8736 328133 245023 21416 61694 34289 25604 2238 6447 46699 34871 3048 8780 81865 61130 5343 15392 263078 196446 17170 49462 13750 10268 897 2585 41369 30891 2700 7778 63182 47179 4124 11879 PROGRAM EXPENSE 335018 335018 DUES AND SUBSCRIPTIONS 84348 62984 5505 15859 BAD DEBTS 23251 17362 1517 4372 SERVICE CHARGES 16414 12257 1071 3086 24547 18328 1604 4615 8551885 7331272 300071 920542 1817860 1092455 722035 96961 32133 41299 76421 59953 603449 404779 218354 198670 46827499 38101705 4389874 5776173 54084176 45367216 49500 125859 300000 0 6650 7620 19600913 5670181 19957063 5803660 X 29645790 33754633 4481323 5808923 34127113 39563556 54084176 45367216 X -969714 3099923 3306234 X X 0 1 X 1 0 X 6400490 3381631 3477878 4423382 5658557 23341938 6400490 3381631 3477878 4423382 5658557 23341938 3050278 20291660 713285 390879 969208 663636 772382 3509390 340355 29569 31875 39644 145913 587356 27438684 2005238 0.73950 0.64780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 340,355. 2020 AMOUNT: $ 29,569. 2021 AMOUNT: $ 31,875. 2022 AMOUNT: $ 39,644. 2023 AMOUNT: $ 145,913. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62 639525 648205 7225885 1 1 23574698 1928901 3679887 878877 28304609 27042002 2437952 -4208551 1696705 23574698 25395024 473535 2624201 1450758 27042002 2127134 343764 32849 2438049 2140422 118 52001 65407 2127134 1.00000 0.00000 0.00000 0 0 36611 36611 72846 70609 2237 138404 74600 63804 316476 247073 69403 39112 12497 26615 198670 CASH SURRENDER VALUE OF LIFE INSURANCE 1777216 BENEFICIAL INTEREST IN PERPETUAL TRUST 3971071 RIGHT OF USE ASSET 27886 5776173 TRUST PAYABLE TO OTHERS 2497999 FUNDS HELD FOR AGENCIES 3144296 ST LEASE LIABILITY 9373 LT LEASE LIABILITY 18513 5670181 X 24871560 3099923 14249749 17349672 7521888 60283 60283 7582171 5797191 -2694411 -2694411 8491602 60283 60283 8551885 PART X, LINE 2: THE ORGANIZATION DETEREMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN CSV OF LIFE INSURANCE 232,496. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 280,654. UJC HOLDINGS REVENUE 94,252. UJC HOLDINGS REVENUE NETTED WITH EXPENSE -19,326. JSSSO REVENUE 13,661,673. PART XII, LINE 2D - OTHER ADJUSTMENTS: UJC HOLDINGS EXPENSES 117,999. UJC HOLDINGS REVENUE NETTED WITH EXPENSE -19,326. ELIMINATING ENTRIES -2,793,084. PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS IS TO MEET THE CURRENT AND LONG-TERM NEEDS OF THE LOCAL AND WORLDWIDE JEWISH COMMUNITIES, IN ADDITION TO OTHER CHARITABLE ORGANIZATIONS, THROUGH THE CAREFUL AND INFORMED PROVISIONS OF GRANTS FROM THE UNRESTRICTED FUND AND THE DONOR ADVISED FUNDS. 1 JEWISH FEDERATIONS OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131624240 501(C)(3) 1078262 0 N/A N/A GENERAL OPERATING SUPPORT CHABAD HOUSE 2728 KING ROAD TOLEDO OH 43617 341585242 501(C)(3) 139786 0 N/A N/A GENERAL OPERATING SUPPORT UJC HOLDINGS 6465 SYLVANIA AVE SYLVANIA OH 43560 344428223 501(C)(3) 74926 0 N/A N/A GENERAL OPERATING SUPPORT CONGREGATION B'NAI ISREAL 6525 SYLVANIA AVE SYLVANIA OH 43560 344437103 501(C)(3) 69897 0 N/A N/A GENERAL OPERATING SUPPORT HAROLD GRINSPOON FOUNDATION 67 HUNT STREET SUITE 100 AGAWAM MA 01001 046685725 501(C)(3) 35578 0 N/A N/A GENERAL OPERATING SUPPORT TEMPLE SHOMER EMUNIM 6453 SYLVANIA AVE SYLVANIA OH 43560 344455619 501(C)(3) 35222 0 N/A N/A GENERAL OPERATING SUPPORT AMERICAN FRIENDS OF LEKET ISRAEL INC PO BOX 2090 TEANECK NJ 07666 208202424 501(C)(3) 34000 0 N/A N/A GENERAL OPERATING SUPPORT UNITED WAY OF GREATER TOLEDO 1001 MADISON AVENUE SUITE 100 TOLEDO OH 43604 344427947 501(C)(3) 30720 0 N/A N/A GENERAL OPERATING SUPPORT TOLEDO MUSEUM OF ART PO BOX 1013 TOLEDO OH 43697 344434678 501(C)(3) 16000 0 N/A N/A GENERAL OPERATING SUPPORT METROPARKS TOLEDO FOUNDATION 5100 W CENTRAL AVENUE SUITE A TOLEDO OH 43615 237425773 501(C)(3) 15000 0 N/A N/A GENERAL OPERATING SUPPORT FRIENDS OF THE ISRAEL DEFENSE FORCES 5495 MAYFIELD ROAD STE 200 LYNDHURST OH 44124 133156445 501(C)(3) 12198 0 N/A N/A GENERAL OPERATING SUPPORT ISRAEL TENNIS CENTERS FOUNDATION 3275 WEST HILLSBORO BLVD SUITE 102 DEERFIELD BEACH FL 33442 132961273 501(C)(3) 10000 0 N/A N/A GENERAL OPERATING SUPPORT PROMEDICA FOUNDATION 444 N SUMMIT STREET SUITE 100 TOLEDO OH 43604 341517672 501(C)(3) 10000 0 N/A N/A GENERAL OPERATING SUPPORT JEWISH FREE LOAN 12701 N SCOTTSDALE RD SUITE 206 SCOTTSDALE AZ 85254 866052446 501(C)(3) 10000 0 N/A N/A GENERAL OPERATING SUPPORT THE TIKVAH FUND 165 E 56TH STREET FOURTH FLOOR NEW YORK NY 10022 133676152 501(C)(3) 10000 0 N/A N/A GENERAL OPERATING SUPPORT CONGREGATION BETH YAM 4501 MEETING STREET HILTON HEAD ISLAND SC 29926 570727504 501(C)(3) 7940 0 N/A N/A GENERAL OPERATING SUPPORT PLANNED PARENTHOOD OF GREATER OHIO 206 E STATE STREET COLUMBUS OH 43215 341015976 501(C)(3) 6900 0 N/A N/A GENERAL OPERATING SUPPORT FRIENDS OF UNITED HATZALAH INC 442 5TH AVENUE SUITE 1866 NEW YORK NY 10018 113533002 501(C)(3) 5018 0 N/A N/A GENERAL OPERATING SUPPORT 18 0 COMMUNITY PANTRY 1731 14050 FMV COMMUNITY FOOD PANTRY CARE MANAGEMENT 162 112198 FMV HOME CARE EXPENSES SCHOLARSHIPS 54 95048 FMV STUDENT SCHOLARSHIPS PART I, LINE 2: THE GRANTS AND ALLOCATIONS ARE PRESENTED AND APPROVED THROUGH THE BUDGET PROCESS AND THEN MONITORED MONTHLY BY THE CONTROLLER, CEO AND THE BOARD. SCHEDULE I, PART II: JEWISH FEDERATION OF GREATER TOLEDO REPORTS GRANTS ON SCHEDULE I TO THE JEWISH FEDERATIONS OF NORTH AMERICA (JFNA), WHICH IS A 501(C)(3) DOMESTIC U.S. CHARITY. IN ADDITION, JFNA, AND ITS BENEFICIARY AGENCIES, UNITED ISREAL APPEAL (UIA), A SUBSIDIARY OF JFNA, AND THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE (JDC) - BOTH 501(C)(3) ORGANIZATIONS--EACH FILE A SEPARATE FORM 990 AND DETAILED SCHEDULES F. X X 0 0 0 0 0 0 0 0 0 STEPHEN ROTHSCHILD CHIEF EXECUTIVE OFFICER 202936 0 0 0 0 0 15460 0 27002 0 245398 0 0 0 X 25 705013 FMV X GIFT CARDS 1 14050 COST X IN-KIND MATERIALS 1 2000 COST X GEM STONES 2 2000 FMV 0 0 1 0 PART I, COLUMN (B): COLUMN B REPORTS THE NUMBER OF CONTRIBUTORS FORM 990, PART I TOLEDO JEWISH COMMUNITY FOUNDATION, FOUNDED IN 1980 AS THE ENDOWMENT DEVELOPMENT PROGRAM OF JEWISH FEDERATION OF GREATER TOLEDO, WAS ESTABLISHED TO MEET PHILANTHROPIC CHALLENGES AND NEEDS OF THE TOLEDO JEWISH COMMUNITY AS WELL AS THE NEEDS OF OUR PEOPLE LOCALLY, NATIONALLY, AND GLOBALLY. THE FOUNDATION PROVIDES AN OPPORTUNITY TO LEAVE A LASTING LEGACY - A PERMANENT IMPRINT THAT WILL ENRICH THE LIVES OF GENERATIONS TO COME. SINCE ITS INCEPTION, THE FOUNDATION HAS HELPED INDIVIDUALS AND FAMILIES ALIKE CREATE A LEGACY THAT REPRESENTS THE VALUES AND MITZVOT BY WHICH THEY HAVE GOVERNED THEIR LIVES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL ADVISE AND AID ADMINISTRATION OF THE FEDERATION IN ALL MATTERS AFFECTING THE BUSINESS AND INTEREST OF THE FEDERATION. WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS, EXCEPTION ACTION WITH RESPECT TO :1 ) FILLING VACANCIES IN THE BOARD OF DIRECTORS OR VACANCIES IN ANY OFFICE 2) ALLOCATIONS AND FINAL BUDGET APPROVAL, 3) APPROVAL OF ALL CONTRACTS ENTERED INTO INVOLVING A DURATION OF MORE THAN ONE YEAR (FOR PERSONNEL, MATERIALS OR SERVICES), 4) APPROVAL OF CAPITAL EXPENDITURES, 5) ENDOWMENT MANAGEMENT 6) APPROVAL OF THE HIRING OR FIRING OF ANY EXECUTIVE DIRECTOR EMPLOYED BY ANY AFFILIATED AGENCY, AND 7) MATERIAL ACTIONS. FORM 990, PART VI, SECTION A, LINE 2 MARK AND RICHARD GREENBLATT HAVE A FAMILY RELATIONSHIP. CHAD AND MATT KRIPKE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE FEDERATION SHALL CONSIST OF ALL JEWISH PERSONS EIGHTEEN YEARS OF AGE OR OLDER WHO RESIDE IN LUCAS, WOOD, OTTAWA, OR FULTON COUNTY IN OHIO OR MONROE OR LENAWEE COUNTY IN MICHIGAN (THE "GREATER TOLEDO AREA") AND MAKE AN ANNUAL CONTRIBUTION TO THE FEDERATION (THE "MEMBERS"). FORM 990, PART VI, SECTION A, LINE 7A THE JEWISH COMMUNITY VOTES ON MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE POWER TO ALTER, AMEND OR REPEAL THE CODE OF REGULATIONS OR ADOPT A NEW CODE OF REGULATIONS SHALL BE VESTED IN THE MEMBERS OF THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM WITH INFORMATION PROVIDED BY MANAGMENT. UPON COMPLETION, THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ANNUAL DISCLOSURE STATEMENTS ARE COMPLETED AND SENT TO THE PRESIDENT OF THE BOARD AS WELL AS KEPT ON HAND IN THE ADMINISTRATION OFFICE. ANY FAMILY OR BUSINESS RELATIONSHIPS ARE DISCLOSED ANNUALLY ON THE 990 PART VI, LINE 2. THE BOARD MAKES THE DETERMINATION AS TO WHETHER A POTENTIAL CONFLICT OF INTEREST EXISTS AND ANY BOARD MEMBERS INVOLVED IN THE POTENTIAL CONFLICT RECUSE THEMSELVES FROM ANY RELATED VOTES. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: A SEARCH COMMITTEE CONSISTING OF BOARD MEMBERS REVIEW THE COMPENSATION OF THE CEO. DURING THIS PROCESS, THEY REVIEW COMPENSATION OF OTHER SIMILAR SIZED FEDERATIONS IN NORTH AMERICA. THE BOARD THEN APPROVES THE CEO'S SALARY DURING THE BUDGET PROCESS AND THE DELIBERATION AND DECISION ARE DOCUMENTED IN THE BOARD MINUTES. THE CEO POSITION IS A THREE YEAR TERM CONTRACT. LINE 15B: SALARIES FOR ALL EMPLOYEES ARE REVIEWED DURING THE BUDGET PROCESS AND COMPARABLE SALARIES ARE REVIEWED. CHANGES ARE APPROVED BY THE CEO AND CFO. THE BOARD THEN APPROVES THE SALARIES DURING THE BUDGET PROCESS AND THE DELIBERATION AND DECISION ARE DOCUMENTED IN THE BOARD MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS AND THE 990 ARE AVAILABLE THROUGH THE WEBSITE. FORM 990, PART XI, LINE 9: INCREASE IN CSV OF LIFE INSURANCE 232,496. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 280,654. ELIMINATION ENTRY 2,793,084. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR. TOLEDO JEWISH COMMUNITY CEMETERY ASSOCIATION 6465 SYLVANIA AVE SYLVANIA OH 43560 CEMETERY OH 31666 181557 JEWISH FEDERATION OF GREATER TOLEDO UJC HOLDINGS COMPANY INC 6465 SYLVANIA AVE SYLVANIA OH 43560 344428223 SUPPORT THE JEWISH FEDERATION OF GREATER TOLEDO AND RELATED ORGS OH 501(C)(3) LINE 7 JEWISH FEDERATION OF GREATER TOLEDO 1 JEWISH SENIOR SERVICES SUPPORTING ORGANIZATION 6465 SYLVANIA AVE SYLVANIA OH 43560 542067407 SUPPORT SERVICES AND PROGRAMS FOR THE 55+ JEWISH COMMUNITY OH 501(C)(3) LINE 12A, I JEWISH SENIOR SERVICES OF TOLEDO INC 0 THE JOSEPH WASSERSTROM FAMILY SUPPORTING ORGANIZATION 6465 SYLVANIA AVE SYLVANIA OH 43560 341847059 TO PROVIDE CHARITABLE, EDUCATIONAL AND RELIGIOUS BENEFITS TO JEWISH WELFARE OH 501(C)(3) LINE 12A, I JEWISH FEDERATION OF GREATER TOLEDO 0 DONALD L SOLOMON FUND 6465 SYLVANIA AVE SYLVANIA OH 43560 311674444 SUPPORT THE JEWISH FEDERATION OF GREATER TOLEDO AND PROGRAMS OH 501(C)(3) LINE 12A, I JEWISH FEDERATION OF GREATER TOLEDO 1 GARY AND ANDREA DELMAN FAMILY FOUNDATION 6465 SYLVANIA AVE SYLVANIA OH 43560 203214200 SUPPORT THE JEWISH FEDERATION OF GREATER TOLEDO OH 501(C)(3) LINE 12A, I JEWISH FEDERATION OF GREATER TOLEDO 1 ELLEN L WILLIAMS CHARITABLE REMAINDER UNITRUST 6465 SYLVANIA AVE SYLVANIA OH 43560 876904894 CRUT OH JEWISH FEDERATION OF GREATER TOLEDO T 1 JACK & KATHRY GALLON CHARITABLE REMIANDER TRUST II 6465 SYLVANIA AVE SYLVANIA OH 43560 467320632 CRUT OH JEWISH FEDERATION OF GREATER TOLEDO T 1 THE JACK & KATHRYN GALLON CHARITABLE REMAINDER TRUST 6465 SYLVANIA AVE SYLVANIA OH 43560 206051090 CRAT OH JEWISH FEDERATION OF GREATER TOLEDO T 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 UJC HOLDINGS COMPANY INC B 74926 GRANTS PAID JEWISH SENIOR SERVICES SUPPORTING ORGANIZATION C 701979 GRANTS RECEIVED THE JOSEPH WASSERSTROM FAMILY SUPPORTING ORGANIZATION C 1068212 GRANTS RECEIVED DONALD L SOLOMON FUND C 52000 GRANTS RECEIVED GARY AND ANDREA DELMAN FAMILY FOUNDATION C 15500 GRANTS RECEIVED ELLEN L WILLIAMS CHARITABLE REMAINDER UNITRUST R 42845 CASH TRANSFERRED JACK & KATHRY GALLON CHARITABLE REMIANDER TRUST II R 35237 CASH TRANSFERRED THE JACK & KATHRYN GALLON CHARITABLE REMAINDER TRUST R 18504 CASH TRANSFERRED