2025-07-30T18:01:25-05:00 2024-04-30 346565596 ERNST & YOUNG US LLP 155 N WACKER DRIVE CHICAGO IL 60606 990 2023-05-01 366025661 EMANUEL FRIEND FRIE 3126306000 THE NORTHERN TRUST COMPANY PO BOX CHICAGO IL 60680 THE NORTHERN TRUST COMPANY OFFICER 3126306000 2025-07-30 true true JASON BELOT P00183464 3128792000 2025-07-30 2023 2025-03-06 01:10:19Z SAME AS C ABOVE 5482868 false X N/A X 1938 IL TO SUPPORT THE ORGANIZATIONS LISTED IN SCHEDULE A, PART I 1 0 0 5109 0 0 0 779526 1234344 74030 51975 853556 1286319 696699 687438 0 98467 101194 0 0 53275 80385 848441 869017 5115 417302 17082783 17505178 0 0 17082783 17505178 TO SUPPORT THE ORGANIZATIONS LISTED IN SCHEDULE A, PART I false false 395000 395000 GRANT PAID TO SUPPORTED ORGANIZATION - JEWISH FEDERATION OF METROPOLITAN CHICAGO 292438 292438 GRANT PAID TO SUPPORTED ORGANIZATION - UNIVERSITY OF CHICAGO HOSPITALS 687438 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false false false false false false X 1 0 false false false false false false false true false false false true true true true false true false false false IL X X NORTHERN TRUST COMPANY 3126306000 PO BOX 803878 CHICAGO IL 60680 NORTHERN TRUST COMPANY TRUSTEE 40.0 X 101194 0 0 101194 0 0 1 false false false 580923 580923 4849970 4196549 653421 653421 653421 PARTNERSHIP INCOME 900099 51975 5109 46866 51975 1286319 5109 1281210 687438 687438 101194 101194 2500 2500 37806 37806 50 50 FOREIGN TAX ON INVESTMENT 11001 11001 IL ATTORNEY GENERAL 15 15 PY 990T TAX PAYMENT 14013 14013 990T ESTIMATED TAX PAYMENTS 15000 15000 869017 687438 181579 0 414630 628972 16373322 16579087 294831 297119 17082783 17505178 0 0 X 17082783 17505178 17082783 17505178 17082783 17505178 X 417302 5093 X false false false X X 2 JEWISH FED METR CHICAGO 366025661 1 true 395000 0 UNI OF CHICAGO HOSPITALS 363488183 3 true 292438 0 2 687438 0 true false false false false false false false false false false true false false false false true false true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION D, LINE 2 & 3 LINES 2 AND 3 OF SECTION D OF PART IV OF THIS SCHEDULE A ARE DESIGNED TO ELICIT CONFIRMATION THAT THE SUPPORTING ORGANIZATION SATISFIES THE TWO ELEMENTS OF THE "RESPONSIVENESS TEST," i.e., THAT THE TRUSTEES OF THE SUPPORTING ORGANIZATION AND ITS SUPPORTED CHARITY(IES) HAVE A CLOSE AND CONTINUOUS RELATIONSHIP (TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(ii)), AND THAT, AS A RESULT OF PART IV, SECTION D, LINE 2 & 3 CONT'D THAT RELATIONSHIP, THE SUPPORTED CHARITY(IES) HAVE A SIGNIFICANT VOICE IN THE OPERATION OF THE SUPPORTING ORGANIZATION (TREASURY REGULATION SECTION 1.509(a)-4(i)(3)(iii)). WE BELIEVE THIS ORANIZATION MEETS THE RESPONSIVENESS TEST DESCRIBED UNDER TREASURY REGULATION SECTION 1.509(a)-4(i)(3). THE EMANUEL FRIEND TRUST (THE TRUST) IS A SUPPORTING ORGANIZATION DESCRIBED IN IRC SECTION PART IV, SECTION D, LINE 2 & 3 CONT'D 501(c)(3). IT IS A TRUST AND WAS ESTABLISHED UNDER THE TERMS IF EMANUEL FRIEND'S LAST WILL AND TESTAMENT DATED OCTOBER 22, 1937 THE PURPOSE OF THE TRUST AS SET FORTH IN THE WILL AS MODIFIED BY SUBSEQUENT COURT PROCEEDINGS IS TO SUPPORT FOR CHARITABLE PURPOSES, THE JEWISH FEDERATION FOR TREATMENT AND CARE OF PERSONS SUFFERING FROM ALZHEIMER'S DISEASE AND OTHER COGNITIVE DISORDERS AND TO PART IV, SECTION D, LINE 2 & 3 CONT'D SUPPORT THE UNIVERSITY OF CHICAGO HOSPITAL FOR PEDIATRIC CARE. SETTLOR DIED JULY 19, 1938. THE WILL APPOINTED THE NORTHERN TRUST COMPANY AS THE TRUSTEE OF THE TRUST AND IT IS THE PRESENTLY ACTING TRUSTEE OF THE TRUST ESTABLISHED UNDER THE WILL. THE NORTHERN TRUST COMPANY ("TRUSTEE"), A BANK, IS THE SOLE SUCCESSOR TRUSTEE OF THE TRUST. PART IV, SECTION D, LINE 2 & 3 CONT'D REPRESENTATIVES OF THE TRUSTEE AND THE SUPPORTED ORGANIZATIONS HAVE MEETINGS DISCUSSING THE TRUST'S INVESTMENT PERFORMANCE AND POLICIES. THE REPRESENTATIVES OF THE SUPPORTED ORGANIZATIONS ARE GIVEN AN OPPORTUNITY TO ASK QUESTIONS REGARDING THE INVESTMENTS AND DISTRIBUTIONS. THE TERMS OF THE DISTRIBUTIONS ARE DETERMINED BY THE TRUST DOCUMENT. NORTHERN TRUST PROVIDES THE SUPPORTED ORGANIZATIONS PART IV, SECTION D, LINE 2 & 3 CONT'D WITH PERIODIC INVESTMENT AND ACCOUNTING STATEMENTS AND THE INFORMATION REQUIRED UNDER TREASURY REGULATION SECTION 1.509(a)-4(i)(2). PART V THE EMANUEL FRIEND TRUST (THE "TRUST") FULFILLS THE INTEGRAL PART TEST OF TREASURY REGULATION SECTION 1.509(a)-4(i)(5)(i)(B), WHICH PROVIDES THAT CERTAIN OLD SUPPORTING ORGANIZATIONS THAT MEET THE REQUIREMENTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(9), ARE NOT REQUIRED TO MEET EITHER THE DISTRIBUTION REQUIREMENT OR THE ATTENTIVENESS REQUIREMENT. THE TRUST WAS CREATED IN 1937 AND PART V CONT'D IRREVOCABLE IN 1938 AND HAS BEEN DEDICATED TO MAKING DISTRIBUTIONS OF ALL OF ITS NET INCOME TO THE JEWISH FEDERATION AND THE UNIVERSITY OF CHICAGO HOSPITAL, BOTH DESCRIBED UNDER IRC SECTION 509(a)(1). PART V CONT'D FOR THIS REASON, THE TRUST MEETS THE FIVE REQUIREMNTS OF TREASURY REGULATION SECTION 1.509(a)-4(i)(9): 1. THE TRUST IS WHOLLY CHARITABLE AND BENEFITS ONLY A QUALIFIED CHARITY AND WOULD HAVE QUALIFIED FOR AN ESTATE TAX CHARITABLE DEDUCTION. 2. THE TRUST WAS IRREVOCABLE IN 1938, PRIOR TO NOVEMBER 20, 1970. 3. THE TRUST MUST DISTRIBUTE ALL NET INCOME TO THE JEWISH FEDERATION AND THE PART V CONT'D UNIVERSITY OF CHICAGO HOSPITAL ANNUALLY. 4. THE TRUSTEE DOES NOT HAVE DISCRETION TO CHOOSE ANOTHER SUPPORTED CHARITY. THE AMOUNTS DISTRIBUTED TO THE CHARITY ARE FIXED AND NOT SUBJECT TO FIDUCIARY DISCRETION. 5. NORTHERN IS THE SOLE SUCCESSOR TRUSTEE OF THE TRUST AND IS NOT A DISQUALIFIED PERSON WITHIN THE MEANING OF CODE SECTION 4946(a) (OTHER THAN BY VIRTUE OF ITS STATUS AS A TRUSTEE). true JEWISH FEDERATION OF METROPOLITAN CHICAGO ONE SOUTH FRANKLIN STREET CHICAGO IL 60606 366025661 501(c)(3) 395000 GENERAL SUPPORT UNIVERSITY OF CHICAGO HOSPITALS 5841 S MARYLAND AVE CHICAGO IL 60637 363488183 501(c)(3) 292438 OPERATING EXPENSES RELATING TO THE FRIEND CENTER EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 MEETINGS AT LEAST ANNUALLY WITH SUPPORTED ORGANIZATIONS EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b NOT APPLICABLE FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW A COPY OF FORM 990 IS SENT TO THE TRUSTEE FOR REVIEW AND COMMENTS EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c ANNUAL ACKNOWLEDGEMENT BY TRUSTEE FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST EXPLANATION FOR FORM 990, PART XI, LINE 9 2023 TRANSACTIONS POSTED IN 2024 $-301; COST BASIS ADJUSTMENT $5,392; ROUNDING $2 JEWISH FEDERATION OF METROPOLITAN CHICAGO ONE SOUTH FRANKLIN STREET CHICAGO IL 60606 366025661 TO SERVE AS THE CENTRAL COMMUNAL ORG. OF CHIC IL 501(c)(3) 7 N/A false UNIVERSITY OF CHICAGO HOSPITALS 5841 S MARYLAND AVE CHICAGO IL 60637 363488183 HOSPITAL IL 501(c)(3) 3 N/A false false true false false false false false false false false false false false false false false false false false