2025-11-06T16:09:28+00:00 2024-12-31 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-01-01 366161357 WOMEN'S AMERICAN ORT FOUNDATION WOME 2125057700 75 MAIDEN LANE FLOOR 10 NEW YORK NY 10038 JEFFREY COOPER TREASURER 2025-11-06 true CHRISTINA PATTEN P01972759 2128858000 2025-11-05 2024 2025-03-06 01:10:19Z Lawrence Kadis 75 MAIDEN LANE FLOOR 10 NEW YORK NY 10038 1711891 false X ORTAMERICA.ORG X 1961 NY TO RAISE FUNDS FOR A NETWORK OF ORT SCHOOLS AND PROGRAMS IN THE UNITED STATES AND AROUND THE WORLD. 7 7 0 7 0 4515 2534 0 0 501267 502382 170000 170000 675782 674916 167139 192167 0 0 0 0 0 0 0 209576 154132 376715 346299 299067 328617 11334438 12056708 32544 33292 11301894 12023416 TO RAISE FUNDS FOR A NETWORK OF ORT SCHOOLS AND PROGRAMS IN THE UNITED STATES AND AROUND THE WORLD. false false 192167 192167 0 WOMEN'S AMERICAN ORT FOUNDATION ALLOCATES FUNDS TO ORT PROGRAMS, SCHOOLS AND COLLEGES BASED ON DESIGNATIONS BY INDIVIDUAL DONORS AND ORT AMERICA, INC. 192167 true false false false false false false false false true false true false false true true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 7 7 false true false false false false false true true false false false true true true true true true false false false false MA NY X LILY JOY M SEMBRANO 2125057700 75 MAIDEN LANE NEW YORK NY 10038 JEFFREY COOPER TREASURER 5.0 0 X X 0 0 0 LAWRENCE KADIS PRESIDENT 3.0 0 X X 0 0 0 LINDA KIRSSCHBAUM SECRETARY 1.0 0 X X 0 0 0 BUBBA URDAN BOARD TRUSTEE 1.0 0.3 X 0 0 0 JOSEF LOEFFLER BOARD TRUSTEE 1.0 1.0 X 0 0 0 MICHAEL PERLMUTER BOARD TRUSTEE 1.0 8.0 X 0 0 0 SHELLEY FAGEL BOARD TRUSTEE 1.0 0 X 0 0 0 JONATHAN S MILLER CFO (THRU 8/9/24) 5.0 35.0 X 0 137084 13098 LILY JOY M SEMBRANO CONTROLLER 5.0 35.0 X 0 147795 36989 0 284879 50087 0 false true false 0 2534 2534 0 0 0 0 0 236615 236615 170000 170000 0 0 1302742 1036975 265767 0 265767 265767 0 0 0 0 0 0 674916 0 0 672382 192167 192167 0 0 18331 18331 18600 18600 53715 53715 0 0 0 0 43825 43825 2385 2385 MISCELLANEOUS EXPENSES 17276 17276 0 0 0 0 346299 192167 154132 0 15842 18626 81727 81483 0 0 0 0 2385 0 0 0 0 0 4380383 4499875 5513673 5930649 0 1227100 1183275 113328 342800 11334438 12056708 0 0 32544 33292 32544 33292 X 6150270 6868449 5151624 5154967 11301894 12023416 11334438 12056708 X 328617 392036 869 X false true true false X X 1 ORT AMERICA INC 135562424 7 true 192167 0 1 192167 0 true false false false false false false false false false false false false false false true false 7109597 0 508930 192167 7426360 6581855 200 694681 167139 7109597 7749158 200 -967116 200387 6581855 7537603 1700 806736 596881 7749158 7488178 710 346892 298177 7537603 0.2973 0.4247 0.278 false false Closely-held equity interests Financial derivatives UNITED JEWISH ENDOWMENT FUND 5930649 F 5930649 Federal Income Taxes SPLIT-INTEREST AGREEMENT OBLIGATION 33292 33292 X 1014106 392036 869 392905 621201 53715 0 53715 674916 292584 0 0 292584 53715 0 53715 346299 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ORGANIZATION ENDOWMENT FUNDS ARE FOR EDUCATION ASSISTANCE AND SCHOLARSHIPS. THE INCOME EARNED ON THE ENDOWMENTS IS AVAILABLE TO SUPPORT GENERAL OPERATIONS AND EDUCATIONAL PROGRAMS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote UNDER GAAP, AN ORGANIZATION MUST RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. WOMEN'S AMERICAN ORT FOUNDATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIALLY UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS FILED AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. FOR THE YEAR ENDED DECEMBER 31, 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF DECEMBER 31, 2024, THE ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF SPLIT- INTEREST AGREEMENTS - 869 true ORT AMERICA INC 75 MAIDEN LANE NEW YORK NY 10038 135562424 501(C)(3) 192167 OPERATIONAL SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE ENTITIES THAT RECEIVE GRANTS RECEIVE SPECIFIC INSTRUCTIONS FOR THE PURPOSE OF THE GRANTS. FUNDS ARE EARMARKED FOR TEACHING SALARIES, BENEFITS, SCHOLARSHIPS AND SCHOOL BUILDING. THE RESULTS OF OPERATIONS ARE THEN REPORTED BY THE ENTITY AND REVIEWED. false false false false false false false false false JONATHAN S MILLER CFO (THRU 8/9/24) 0 137084 0 0 0 0 0 0 0 13098 0 150182 0 0 LILY JOY M SEMBRANO CONTROLLER 0 147795 0 0 0 0 0 6878 0 30111 0 184784 0 0 Form 990, Part VI, Line 15 SECTION B, LINES 15A AND 15B THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. Form 990, Part VI, Line 3 Delegation of management duties THE DAY-TO-DAY MANAGEMENT ACTIVITIES OF THE FOUNDATION ARE ADMINISTERED THROUGH ORT AMERICA, INC., THE SUPPORTED ORGANIZATION. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 WAS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FORM 990 IS REVIEWED AND APPROVED BY THE COO/CFO AND THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy THE POLICY CALLS FOR THE COO/CFO OF ORT AMERICA, INC. ON BEHALF OF WOMEN'S AMERICAN ORT FOUNDATION TO COLLECT AND REVIEW THE STATEMENTS AND ANNUALLY SUBMIT TO THE AUDIT COMMITTEE A REPORT LISTING THE CONFLICT OF INTEREST DISCLOSED ON THE STATEMENTS AND THE ACTIONS, IF ANY, TAKEN BY ORT. ALL INDIVIDUALS CONSIDERED TO BE KEY INDIVIDUALS MUST COMPLETE AND SIGN OFF ON THE POLICY. KEY INDIVIDUALS ARE COLLECTIVELY DEFINED AS OFFICERS AND DIRECTORS OF THE BOARD, ALL OTHER KEY VOLUNTEERS IN REGIONS AND CHAPTERS, AND KEY EMPLOYEES IN THE NATIONAL AND REGIONAL OFFICES. THE POLICY ALSO CALLS FOR KEY INDIVIDUALS AT MEETINGS WHERE THERE WILL BE DELIBERATION OR VOTING TO FULLY DISCLOSE ANY CONFLICT TO THE PERSON CHAIRING THE MEETING. FAILURE TO COMPLY WITH THE POLICY IS GROUNDS FOR REMOVAL FROM OFFICE. ANY POTENTIAL CONFLICTS ARE RAISED TO THE APPROPRIATE INDIVIDUALS. AT THE TIME, ANY POTENTIAL CONFLICT IS DISCUSSED, AND THE EXECUTIVE DIRECTOR OF ORT AMERICA, INC. ON BEHALF OF THE FOUNDATION WILL INVESTIGATE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT- INTEREST AGREEMENTS - 869; Total - 869; ORT AMERICA INC 75 MAIDEN LANE 10TH FLOOR NEW YORK NY 10038 135562424 RAISE FUNDS NY 501(c)(3) 7 NA false false true false true false false false false false false false true false true true true false false true