2024-11-13T14:06:15-06:00 2023-12-31 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2023-01-01 310537488 JEWISH FEDERATION OF GREATER DAYTON INC JEWI 9376101555 525 VERSAILLES DR DAYTON OH 45459 CATHY GARDNER CHIEF EXECUTIVE OFFICER 9376101555 2024-11-11 1 1 TODD R ROBERTS CPA P00197560 9372235247 2024-11-11 2023 2024-10-15 13:58:12Z CATHY GARDNER 525 VERSAILLES DRIVE DAYTON OH 45459 17323167 0 X JEWISHDAYTON.ORG X 1910 OH THE JEWISH FEDERATION OF GREATER DAYTON CARES FOR THOSE IN NEED, STRENGTHENS JEWISH LIFE, AND CREATES CONNECTIONS AMONG JEWS - ACTING LOCALLY, IN ISRAEL, AND AROUND THE WORLD. 21 21 82 140 79335 0 2944726 3792696 1145169 1267925 695365 972060 -14338 -24594 4770922 6008087 1185708 1500208 0 0 2366733 2507536 0 0 127166 1290678 1581913 4843119 5589657 -72197 418430 44685422 49544932 5359773 5447047 39325649 44097885 X THE JEWISH FEDERATION OF GREATER DAYTON IS THE CENTRAL ORGANIZATION ESTABLISHED TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY. THE FEDERATION COORDINATES SOCIAL, WELFARE AND CULTURAL PROGRAMS; FOSTERS COOPERATION AMONG JEWISH ORGANIZATIONS; FACILITATES FUND-RAISING ACTIVITIES ON THE LOCAL AND NATIONAL LEVEL; AND STIMULATES PARTICIPATION AND INTEREST IN COMMUNITY-WIDE ACTIVITIES. 0 0 1729126 1151554 DAYTON JEWISH COMMUNITY CENTER - DAYCARE, PRESCHOOL, CAMPS, ATHLETIC PROGRAMS AND FACILITIES, CULTURAL AND OTHER PROGRAMS. 64 MEMBERSHIP UNITS IN 2023, SERVED 100 CHILDREN IN CHILDCARE. 889147 29836 FEDERATION - EDUCATIONAL AND COMMUNITY WIDE PROGRAMMING INCLUDING SERVICE TO ISRAEL. 1500208 1500208 GRANTS AND OTHER ASSISTANCE TO ORGANIZATIONS AND INDIVIDUALS. 406836 7200 SENIOR SERVICES - SENIOR OUTREACH, TRANSPORTATION, AND PROGRAMS FOR THE ELDERLY. 78291 SOCIAL SERVICES - SOCIAL SERVICE PROGRAMS INCLUDING OUTREACH, FINANCIAL AID, AND STUDENT LOANS. 159731 79335 DAYTON JEWISH OBSERVER - MONTHLY PUBLICATION INCLUDING ADVERTISING. DISTRIBUTES 4,000 COPIES MONTHLY. 644858 86535 4763339 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 36 0 1 82 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X JOHN DALES 9376101555 525 VERSAILLES DR DAYTON OH 45459 MARY RITA WEISSMAN PRESIDENT 1.00 X X 0 0 0 BEVERLY LOUIS BOARD MEMBER 1.00 X 0 0 0 IRA SEGALEWITZ BOARD MEMBER 1.00 X 0 0 0 DR HEATH GILBERT IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 TEDDY GOLDENBERG VP RESOURCE DEVELOPMENT 1.00 X X 0 0 0 DANIEL SWEENY PRESIDENT ELECT 1.00 X X 0 0 0 MARNI FLAGEL SECRETARY 1.00 X X 0 0 0 NEIL FRIEDMAN TREASURER 1.00 X X 0 0 0 BEN MAZER VP PERSONNEL 1.00 X X 0 0 0 DR STEVE HARLAN BOARD MEMBER 1.00 X 0 0 0 JOE SAKS JFS CHAIR 1.00 X X 0 0 0 JON FREEMAN BOARD MEMBER 1.00 X 0 0 0 MEREDITH MOSS LEVINSON BOARD MEMBER 1.00 X 0 0 0 HELEN HALCOMB BOARD MEMBER 1.00 X 0 0 0 RENATE FRYDMAN BOARD MEMBER 1.00 X 0 0 0 BONNIE BEAMAN RICE JCRC CHAIR 1.00 X 0 0 0 JOSH ATKIN BOARD MEMBER 1.00 X 0 0 0 RABBI JUDY CHESSIN RABBINICAL REPRESENTATIVE 1.00 X 0 0 0 TODD LEVENTHAL BOARD MEMBER 1.00 X 0 0 0 STEPHEN LEVINSON BOARD MEMBER 1.00 X 0 0 0 JESE SHELL BOARD MEMBER 1.00 X 0 0 0 JOHN DALES CFO 1.00 X 93808 0 30956 CATHY GARDNER CEO 1.00 X 152807 0 20156 246615 0 51112 1 0 1 0 0 612 15117 16625 257106 3503236 2130257 3792696 DAYTON JEWISH COMM CTR 624410 1151554 1151554 ADVERTISING 513110 79335 79335 PROGRAM FEES 624100 29836 29836 SENIOR SERVICES 624100 7200 7200 1267925 591163 591163 11632640 11251743 380897 380897 380897 19900 16625 63337 -43437 -43437 SHARED EXPENSES, REIMBURSEMENTS, 624100 18843 18843 18843 6008087 1207433 79335 928623 1492789 1492789 7419 7419 297727 74432 154110 69185 1648045 1499854 132052 16139 47377 41061 6003 313 378810 318424 40290 20096 135577 111153 18767 5657 48089 48089 45254 22627 22627 57892 57571 200 121 20092 7243 12849 169457 132985 25042 11430 97792 77701 20091 54087 47628 5456 1003 26232 19101 4070 3061 154803 154803 196731 196731 103842 67463 36379 PROGRAM SUPPLIES 305599 304364 1235 EQUIPMENT RENTAL AND MA 113633 113633 CLEANING EXPENSES 80947 80947 MISCELLANEOUS 64091 47002 17089 43372 43211 161 5589657 4763339 699152 127166 328274 377824 64627 46236 25862 68232 73450 73450 25849 30639 260398 289962 8585998 3865980 4823099 4720018 38752110 43831065 331753 107506 44685422 49544932 149379 178145 306108 249362 227099 77925 2347106 2625912 2280000 2280000 50081 35703 5359773 5447047 X 23484103 27059244 15841546 17038641 39325649 44097885 44685422 49544932 418430 4353806 0 X X 0 1 X 1 0 X 1973004 2261503 3104792 2944726 3792696 14076721 1973004 2261503 3104792 2944726 3792696 14076721 14076721 546311 441587 343820 458064 591163 2380945 32473 72337 14904 27103 18843 165660 16623326 5066883 0.84680 0.83180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44 144 2197023 29445 1626099 1092636 18748713 22592553 1 1 0 1 X 20685456 29445 3117718 1092636 147430 22592553 25003834 566438 -3843885 890443 150488 20685456 22267233 998518 3352619 1450359 164177 25003834 20328114 514595 2555155 989205 141426 22267233 17583470 250619 3636206 1005219 136962 20328114 0 0 1627051 1627051 6046733 3195883 2850850 707970 485755 222215 204244 184342 19902 4720018 LONG-TERM OPERATING LEASE LIABILITIES 13462 OTHER CURRENT LIABILITIES 4143 CURRENT OPERATING LEASE LIABILITIES 18098 35703 X 10658046 4353806 296153 4649959 6008087 0 6008087 5885810 296153 296153 5589657 0 5589657 PART IV, LINE 2B: THE ORGANIZATION HAS CUSTODY OF FUNDS FOR OTHER JEWISH COMMUNITY ORIENTED NOT FOR PROFITS, WHICH ARE MANAGED IN ONE FUND BY A FINANCIAL INSTITUTION. IN ADDITION, THE ORGANIZATION HAS BENEFICIAL INTEREST IN SPLIT INTEREST TRUSTS AND HAS CUSTODY OF THOSE FUNDS. PART X, LINE 2: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE ORGANIZATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE, THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THE EVALUATION, THE ORGANIZATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL, OR A PORTION OF, THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, NO LIABILITY HAS BEEN RECOGNIZED IN THE ACCOMPANYING BALANCE SHEETS FOR UNCERTAIN INCOME TAX POSITIONS. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2023 AND 2022, OR FOR THE YEARS THEN ENDED. THE FEDERAL INFORMATIONAL RETURNS FOR THE ORGANIZATION FOR 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEE, ELIMINATED ON FORM 990 232,815. FUNDRAISING 63,337. ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEE, ELIMINATED ON FORM 990 232,815. FUNDRAISING 63,337. ROUNDING 1. X 0 PRESIDENT'S DINNER 36525 16625 19900 15784 25102 22451 36525 16625 19900 15784 25102 22451 63337 -43437 1 BETH ABRAHAM SYNAGOGUE 305 SUGAR CAMP CIRCLE DAYTON OH 45409 140951 0 JEWISH RELATED CAMERA PO BOX 35040 BOSTON MA 02135 14000 0 JEWISH RELATED CAMFED FOUR EMBARCADERO CENTER SUITE 1400 SAN FRANCISCO CA 94111 14000 0 JEWISH RELATED CENTER FOR JEWISH LIFE-ARLINGTON 129 LAKE ST ARLINGTON MA 02474 37779 0 JEWISH RELATED CHABAD OF GREATER DAYTON 2001 FAR HILLS AVE DAYTON OH 45419 8318 0 JEWISH RELATED COMBINED JEWISH PHILANTHROPIES 126 HIGH ST BOSTON MA 02110 25000 0 JEWISH RELATED ENVIRONMENTAL DEFENSE FUND 257 PARK AVE NEW YORK NY 10010 7500 0 HUMAN SERVICES FLAME PO BOX 3460 BERKELEY CA 94703 10000 0 JEWISH RELATED FOLGER SHAKESPEARE LIBRARY 201 EAST CAPITOL ST WASHINGTON DC 20003 100000 0 EDUCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45406 55000 0 SUPPORT ALLOCATION HILLEL ACADEMY 305 SUGAR CAMP CIRCLE DAYTON OH 45409 30338 0 JEWISH RELATED HILLEL CONSORTIUM 525 VERSAILLES DR DAYTON OH 45459 10000 0 SUPPORT ALLOCATION JEWISH CEMETARIES OF GREATER DAYTON 525 VERSAILLES DR DAYTON OH 45459 26200 0 JEWISH RELATED JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY STE 1700 NEW YORK NY 10004 131624240 246000 0 SUPPORT ALLOCATION KAHAL KADOSH BETH ELOHIM 90 HASELL ST CHARLESTON SC 29401 8150 0 JEWISH RELATED MAZON 15303 VENTURA BLVD SHERMAN OAKS CA 91403 21500 0 JEWISH RELATED MIAMI UNIVERSITY HILLEL 11 E WALNUT ST OXFORD OH 45056 310643610 10000 0 SUPPORT ALLOCATION NATURE CONSERVANCY 4245 N FARIFIELD DR ARLINGTON VA 22203 20000 0 OTHER NURSE FAMILY PARTNERSHIP 1900 GRANT ST DENVER CO 80203 14000 0 HUMAN SERVICES OHIO JEWISH COMMUNITIES 50 W BROAD ST COLUMBUS OH 43215 23760 0 SUPPORT ALLOCATION ORT AMERICA 75 MAIDEN LANE NEW YORK NY 10038 41000 0 JEWISH RELATED ORTHODOX UNION 40 RECTOR ST NEW YORK NY 10006 14000 0 JEWISH RELATED PRAGER UNIVERSITY 15021 VENTURA BLVD SHERMAN OAKS CA 91403 5200 0 EDUCATION REACH OUT & READ 89 SOUTH ST BOSTON MA 02111 14000 0 HUMAN SERVICES REDWOOD EMPIRE FOOD BANK 3990 BRICKWAY BLVD SANTA ROSA CA 95403 7500 0 HUMAN SERVICES SAVE THE CHILDREN 501 KINGS HIGHWAY FAIRFIELD CT 06825 37000 0 HUMAN SERVICES ST VINCENT DEPAUL 124 WEST APPLE ST DAYTON OH 45402 10000 0 HUMAN SERVICES TEMPLE ISRAEL 130 RIVERSIDE DR DAYTON OH 45405 11537 0 JEWISH RELATED THE EPSTEIN SCHOOL 335 COLEWOOD WAY SANDY SPRINGS GA 30328 8333 0 EDUCATION WEIZMANN INSTITUTE 180 N LASALLE DR CHICAGO IL 60601 21000 0 EDUCATION WWF (WORLD WIDE FUND FOR NATURE) 1250 24TH ST WASHINGTON DC 20037 7000 0 OTHER TRANSPORTATION 1041 LIVING EXPENSES (RENT & UTILITIES) 4829 CONSUMABLES (FOOD & CLOTHING) 1549 PART I, LINE 2: THE ORGANIZATION REQUIRES ANNUAL OUTCOME REPORTING BY GRANT RECIPIENTS. JEWISH FEDERATION OF GREATER DAYTON 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 ISRAEL 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 X X 0 0 0 0 0 0 0 0 0 CATHY GARDNER CEO 152807 0 0 0 0 0 7677 0 12479 0 172963 0 0 0 PETER WELLS LIFE INSURANCE X 73450 73450 0 1 1 73450 X 6 2130257 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: WHEN THE ORGANIZATION RECEIVES NON-CASH CONTRIBUTIONS FOR WHICH IT DOES NOT HAVE THE EXPERTISE TO DISPOSE OF, IT CONTRACTS WITH THIRD PARTIES TO SELL THE ASSETS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED PRIOR TO BEING FILED BY THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, NEW CONFLICT OF INTEREST FORMS ARE DISTRIBUTED, CONCERNS THAT MAY PRESENT A CONFLICT ARE ADDRESSED AT THAT TIME. IN ADDITION, THERE IS A REVIEW OF POTENTIAL CONFLICT WITH EACH ACTION ITEM AND IF THERE IS A CONFLICT, BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON THAT ITEM. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY THE OFFICERS OF THE FEDERATION MEET AND PERFORM A REVIEW. WHEN DELIBERATIONS ARE BEING MADE AS TO SALARY ADJUSTMENTS THE GROUP UTILIZES COMPARABLE DATA FROM UJC FOR OTHER LIKE SIZED FEDERATION EXECUTIVES COMPENSATION PACKAGES TO DETERMINE ANY COMPENSATION ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 ANY MEMBER OF THE COMMUNITY CAN REQUEST COPIES. WHEN CHANGES ARE MADE TO GOVERNING DOCUMENTS, THOSE CHANGES ARE PUBLISHED IN THE OBSERVER. PART XII LINE 2 C THE BOARD OF DIRECTORS HAS THE RESPONSIBILITY OF SELECTING THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.