2024-04-30T09:47:32-05:00 2023-06-30 271490692 TIDWELL GROUP LLC 4249 EASTON WAY STE 210 COLUMBUS OH 43219 990 2022-07-01 311048567 THE B'NAI B'RITH HILLEL FOUNDATION AT THE OHIO STATE UNIVERSITY BNAI 6142944797 46 EAST 16TH AVENUE COLUMBUS OH 43201 NAOMI LAMB CEO 6142944797 2024-04-26 1 NAOMI LAMB XXX-XX-XXXX 0 ERIC BEINING CPA P00348790 6144728572 2024-04-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NAOMI LAMB 46 EAST 16TH AVENUE COLUMBUS OH 43201 1612679 0 3736 X WWW.OSUHILLEL.ORG X 1981 OH TO PROMOTE, FOSTER, AND SPONSOR THE WELFARE, CULTURAL, EDUCATIONAL, RELIGIOUS, SOCIAL AND COMMUNAL ACTIVITIES FOR JEWISH STUDENTS AND OTHERS IN THE OHIO STATE UNIVERSITY COMMUNITY. 31 31 6 33 8942 0 935972 1301236 51901 54953 -273888 213430 3936 7992 717921 1577611 0 0 0 0 798053 787108 0 0 146588 655802 704127 1453855 1491235 -735934 86376 5456033 5646490 172794 75946 5283239 5570544 TO PROMOTE, FOSTER, AND SPONSOR THE WELFARE, CULTURAL, EDUCATIONAL, RELIGIOUS, SOCIAL AND COMMUNAL ACTIVITIES FOR JEWISH STUDENTS AND OTHERS IN THE OHIO STATE UNIVERSITY COMMUNITY. 0 0 1120908 54003 PROMOTE WITHIN THE OSU CAMPUS COMMUNITIES GROUP FUNCTIONS OF INTEREST TO COLLEGE STUDENTS INCLUDING SPORTS, SOCIAL, THEATRICAL, GROUP PRESENTATIONS AND GROUP DISCUSSION GROUPS SERVING APPROXIMATELY 12,000 PEOPLE IN THE CAMPUS COMMUNITY. 1120908 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 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 0 0 1 0 0 6 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 31 31 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 OH X PEGGY REDMOND 6142944797 46 E 16TH AVENUE COLUMBUS OH 43201 JOSEPH KOHANE HILLEL EXEC. DIRECTOR 40.00 X 296252 0 12372 AARON SHOCKET PRESIDENT 2.00 X X 0 0 0 SCOTT FRIEDMAN PAST PRESIDENT/AT LARGE 2.00 X X 0 0 0 STEPHANIE LEADER PAST PRESIDENT/AT LARGE 2.00 X X 0 0 0 BRADLEY KASTAN PAST PRESIDENT/AT LARGE 2.00 X X 0 0 0 NATHAN GORDON PAST PRESIDENT/AT LARGE 2.00 X X 0 0 0 CHARLES SHENK PAST PRESIDENT/AT LARGE 2.00 X X 0 0 0 MARK EBNER PAST PRESIDENT 2.00 X X 0 0 0 DR SYLVAN FRANK PAST PRESIDENT 2.00 X X 0 0 0 RIC WANETIK PAST PRESIDENT 2.00 X X 0 0 0 NELSON GENSHAFT PAST PRESIDENT 2.00 X X 0 0 0 STEVEN GLASER TRUSTEE (AT LARGE) 2.00 X 0 0 0 ROBIN JUDD TRUSTEE (AT LARGE) 2.00 X 0 0 0 DANA ADLER TRUSTEE (AT LARGE) 2.00 X 0 0 0 BRIAN KATZ TRUSTEE (AT LARGE) 2.00 X 0 0 0 DARCY KAPLAN TRUSTEE (AT LARGE) 2.00 X 0 0 0 KENNETH GOLD TRUSTEE (AT LARGE) 2.00 X 0 0 0 NEVADA SMITH TRUSTEE (AT LARGE) 2.00 X 0 0 0 IRA SHARFIN TRUSTEE (AT LARGE) 2.00 X 0 0 0 ANDREW SMITH TRUSTEE (AT LARGE) 2.00 X 0 0 0 REBECCA SHOCKET TRUSTEE (AT LARGE) 2.00 X 0 0 0 JOHN MILLER TRUSTEE (AT LARGE) 2.00 X 0 0 0 EDDIE FRIEDMAN TRUSTEE (AT LARGE) 2.00 X 0 0 0 BARRY ROSENBERG TRUSTEE (AT LARGE) 2.00 X 0 0 0 PATRICIA SCHIFF TRUSTEE (AT LARGE) 2.00 X 0 0 0 HOPE WOLMAN TRUSTEE (AT LARGE) 2.00 X 0 0 0 LESLIE WEXNER TRUSTEE (LIFETIME) 2.00 X 0 0 0 ABIGAIL WEXNER TRUSTEE (LIFETIME) 2.00 X 0 0 0 HERB ASHER TRUSTEE 2.00 X 0 0 0 MICHAEL GLIMCHER TRUSTEE 2.00 X 0 0 0 DANIEL KAYNE TRUSTEE 2.00 X 0 0 0 CYNTHIA LEVY TRUSTEE 2.00 X 0 0 0 296252 0 12372 1 0 1 0 0 146000 95700 1059536 1301236 PROGRAM & ACTIVITY FEE 561000 54003 54003 FITNESS CENTER 713940 950 950 54953 6250 6250 207180 0 207180 207180 207180 43060 35068 7992 7992 1577611 54003 8942 213430 302649 186272 70426 45951 340853 209786 79316 51751 27213 15989 6791 4433 74498 43770 18591 12137 41895 24614 10456 6825 12100 12100 9884 328 4563 4993 167054 154964 12090 863 863 2381 2381 5094 5094 SMALL GROUP PROGRAM 347601 347601 FOOD SERVICE 64159 63900 65 194 FUNDRAISING 20304 20304 RELIGIOUS 16954 16954 57733 56730 1003 1491235 1120908 223739 146588 621834 810900 112000 35250 147150 146000 2603408 2574115 20522 10232 426803 426803 5094 0 1946025 2069993 5456033 5646490 77094 75946 95700 0 172794 75946 X 2252658 2558113 3030581 3012431 5283239 5570544 5456033 5646490 86376 -29293 230222 0 X 0 1 X 1 0 X 1153540 1679096 1280250 935972 1301236 6350094 1153540 1679096 1280250 935972 1301236 6350094 1037993 5312101 6070 6250 12320 38890 35098 73988 6436402 928712 0.82530 0.81670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1946025 205243 81275 2069993 2299663 -275612 -78026 1946025 1681651 100 688948 71036 2299663 1823644 327 -68447 73873 1681651 1879418 21296 77070 1823644 0.85878 0.14122 1 0 426803 426803 0 0 BENF. INT. IN FUNDS HELD BY OTHERS 2069993 2069993 X 1612679 35068 35068 1577611 0 1577611 1555596 29293 35068 64361 1491235 0 1491235 PART V, LINE 4: EDUCATIONAL PURPOSES PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERENAL REVENUE CODE, EXCEPT FOR INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, AS DEFINED IN THE CODE. FOR THE YEAR ENDED JUNE 30, 2023, THESE ACTIVITIES PRIMARILY INCLUDED CATERING AND THE BAGEL CAFE. IN ADDITION, DONATIONS TO THE FOUNDATION QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND THE FOUNDATION HAS BEEN CLASSIFIED AS A FOUNDATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THERE WAS NO INCOME TAX EXPENSE FOR THE YEAR ENDED JUNE 30, 2023. THE FOUNDATION HAS ADOPTED THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THESE PROVISIONS CLARIFY THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE FOUNDATION'S INCOME TAX RETURNS. THE FOUNDATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FOUNDATION'S POLICY WITH REGARD TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST EXPENSE AND PENALTIES THROUGH EXPENSE. IN EVALUATING THE FOUNDATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE FOUNDATION BELIEVES ITS ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD - NETTED WITH REVENUE 35,068. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD - NETTED WITH REVENUE 35,068. X X 0 0 0 0 0 0 0 0 0 JOSEPH KOHANE HILLEL EXEC. DIRECTOR 271180 0 0 0 25072 0 0 0 12372 0 308624 0 0 0 PART I, LINE 3 A COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES COMPARES COMPENSATION TO OTHER SIMILAR ORGANIZATIONS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PART VI, SECTION A, LINE 2 LESLIE AND ABIGAIL WEXNER HAVE A FAMILY RELATIONSHIP. REBECCA AND AARON SHOCKET HAVE A FAMILY RELATIONSHIP. EDDIE, SCOTT, AND ANDREW FRIEDMAN HAVE A FAMILY RELATIONSHIP. ANDREW AND NEVADA SMITH HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER REVIEWS THE FORM 990 WITH THE PERSON WHO SIGNS THE RETURN. THE BOARD RECEIVES A COPY OF THE FORM 990 ONCE IT HAS BEEN FILED. FORM 990, PART VI, SECTION B, LINE 12C AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS, TO THE EXECUTIVE COMMITTEE, CONCERNING THE TRANSACTION OR AGREEMENT. THE EXECUTIVE COMMITTEE DECIDES IF A CONFLICT OF INTEREST EXISTS AND REPORTS ITS FINDINGS TO THE MEMBER. FORM 990, PART VI, SECTION B, LINE 15A A COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES COMPARES COMPENSATION TO OTHER SIMILAR ORGANIZATIONS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S NATIONAL HILLEL WEB SITE, HILLEL.ORG. PART VI, LINE 1A THROUGHOUT THE YEAR, THE BOARD MAY DELEGATE ANY AUTHORITY TO THE EXECUTIVE COMMITTEE. PERIODICALLY ISSUES ARISE WHICH NEED TO BE DEALT WITH QUICKLY AND A FULL MEETING OF THE BOARD IS NOT PRACTICAL. THIS COMMITTEE CONSISTS OF THE PRESIDENT AND CURRENT OFFICERS.