2025-11-06T16:41:18-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-01-01 521249913 PEARLSTONE FAMILY FUND INC PEAR 4107274828 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 SAMUEL KLEIN CHIEF FINANCIAL OFFICER 4107274828 2025-11-05 1 0 KATARZYNA O PADZIK P02268641 7819821001 2025-11-05 2024 2025-03-06 01:10:19Z X ANDREW CUSHNIR 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 400400 0 X N/A X 1982 MD TO CARRY OUT THE CHARITABLE, EDUCATIONAL, AND RELIGIOUS PURPOSES OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. 7 6 0 6 0 0 0 323 0 0 732579 400077 0 0 732579 400400 871506 1274393 0 0 0 0 0 0 0 232799 233606 1104305 1507999 -371726 -1107599 28293876 32314119 0 0 28293876 32314119 X SEE SCHEDULE OTHE FOUNDATION WAS CREATED TO CARRY OUT THE CHARITABLE, EDUCATIONAL, AND RELIGIOUS PURPOSES OF THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. (THE ASSOCIATED). THE FOUNDATION MAKES GRANTS TO PUBLIC CHARITABLE ORGANIZATIONS IN FURTHERANCE OF THE MISSION OF THE ASSOCIATED. 0 0 1274393 1274393 0 PROVIDE GRANTS TO PUBLIC CHARITABLE ORGANIZATIONS IN FURTHERANCE OF THE MISSION OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. 1274393 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 X SAM KLEIN 4107274828 5700 PARK HEIGHTS AVE BALTIMORE MD 21215 MARC B TERRILL PRESIDENT & PUBLIC DIR. UNTIL 07/24 0.15 39.85 X X 0 1140338 30197 ANDREW CUSHNIR PRESIDENT & PUBLIC DIR. AS OF 04/24 0.15 39.85 X X 0 348378 26455 RICHARD L PEARLSTONE VICE PRESIDENT, DONOR DIR. & MEMBER 0.15 0.00 X X 0 0 0 P JUSTIN PEARLSTONE VICE PRESIDENT & DONOR DIRECTOR 0.15 0.00 X X 0 0 0 JOSHUA FIDLER SECRETARY, TREASURER & PUBLIC DIR. 0.15 0.00 X X 0 0 0 AMY ELIAS DONOR DIRECTOR 0.15 0.00 X 0 0 0 BRUCE SHOLK PUBLIC DIRECTOR 0.15 0.00 X 0 0 0 IRWIN KULA PUBLIC DIRECTOR 0.15 0.00 X 0 0 0 0 1488716 56652 0 0 1 0 0 323 323 400077 400077 400400 0 0 400077 1274393 1274393 233606 233606 1507999 1274393 233606 0 369133 154884 27924743 31526863 632372 28293876 32314119 0 0 X 28293876 32314119 28293876 32314119 28293876 32314119 -1107599 5127842 0 X 0 1 X 1 0 X X 1 THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE 520607957 7 1 670050 0 1 670050 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 PART IV, SECTION A, LINE 6 GRANTS TO ORGANIZATIONS, OTHER THAN THE SUPPORTED ORGANIZATION, ARE MADE AT THE DISCRETION OF THE BOARD OF DIRECTORS OF THE SUPPORTING ORGANIZATION AND ARE MADE IN THE FURTHERANCE OF THE MISSION OF THE SUPPORTED ORGANIZATION TO SUPPORT JEWISH, CULTURAL, EDUCATIONAL, AND SOCIAL JUSTICE WORK. PART IV, SECTION B, LINE 2 THE SUPPORTED ORGANIZATION WORKS TO PRESERVE AND ENHANCE JEWISH LIFE. IT ADDRESSES CHARITABLE, EDUCATIONAL, RELIGIOUS, HUMANITARIAN, HEALTH, CULTURAL, AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY LOCALLY, NATIONALLY, IN ISRAEL, AND THROUGHOUT THE WORLD. IN FURTHERANCE OF THAT MISSION, THE SUPPORTED ORGANIZATION ENCOURAGES FAMILIES TO ESTABLISH SUPPORTING ORGANIZATIONS IN PARTNERSHIP WITH IT, IN ORDER TO ENGAGE INTERESTED DONORS AND SUCCEEDING GENERATIONS IN PHILANTHROPIC PURSUITS AND ENHANCE BOTH THE JEWISH AND GENERAL COMMUNITIES IN KEEPING WITH THE JEWISH TRADITION OF REPAIRING THE WORLD. ALL GRANTS ARE MADE TO TAX-EXEMPT CHARITABLE ORGANIZATIONS REGISTERED WITH THE INTERNAL REVENUE SERVICE. 36000 36000 1238393 1274393 202439 50610 0 0 190710 242579 155726 202439 791454 1187181 36000 36000 35000 36000 143000 47678 60645 38932 50610 197865 296798 SCHEDULE C, PART II-A, LINE 1B THE TOTAL AMOUNT LISTED ON PART II-A AS LOBBYING EXPENDITURES IS COMPRISED OF ASSISTANCE GRANTED TO THE AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE - A LOBBYING GROUP THAT ADVOCATES PRO-ISRAEL POLICIES TO THE CONGRESS AND EXECUTIVE BRANCH OF THE UNITED STATES. 0 X PART X, LINE 2: THE ASSOCIATED FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATED MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS EVALUATED THE ASSOCIATED'S TAX POSITIONS AND HAS CONCLUDED THAT THE ASSOCIATED HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE. GENERALLY, THE ASSOCIATED IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL AUTHORITIES FOR YEARS BEFORE 2021. 1 AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE 251 H STREET NW WASHINGTON DC 20001 530217164 501(C)(4) 36000 0 N/A N/A GENERAL SUPPORT THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE 5700 PARK HEIGHTS AVE BALTIMORE MD 21215 520607957 501(C)(3) 670050 0 N/A N/A GENERAL SUPPORT BALTIMORE MUSEUM OF ART 10 ART MUSEUM DRIVE BALTIMORE MD 21218 526000162 501(C)(3) 32916 0 N/A N/A GENERAL SUPPORT BETH TFILOH CONGREGATION 3300 OLD COURT ROAD BALTIMORE MD 21208 520592126 501(C)(3) 19045 0 N/A N/A GENERAL SUPPORT THE BUDDY PROGRAM INC 110 EAST HALLAM STREET 125 ASPEN CO 81611 742594693 501(C)(3) 10000 0 N/A N/A GENERAL SUPPORT CLAL 440 PARK AVENUE SOUTH 4TH FLOOR NEW YORK NY 10016 237390358 501(C)(3) 75000 0 N/A N/A GENERAL SUPPORT JEWISH AGENCY FOR ISRAEL NORTH AMERICA 633 THIRD AVENUE NEW YORK NY 10017 230053483 501(C)(3) 50000 0 N/A N/A GENERAL SUPPORT JOHNS HOPKINS UNIVERSITY 750 E PRATT STREET 17TH FLOOR BALTIMORE MD 21202 520595110 501(C)(3) 7500 0 N/A N/A GENERAL SUPPORT ADAMAH 5425 MT GILEAD ROAD REISTERSTOWN MD 21136 432080719 501(C)(3) 100000 0 N/A N/A GENERAL SUPPORT CAVES VALLEY GOLF CLUB FOUNDATION 2910 BLENDON ROAD OWINGS MILLS MD 21117 521900251 501(C)(3) 10000 0 N/A N/A GENERAL SUPPORT WATERFRONT PARTNERSHIP OF BALTIMORE INC 650 S EXETER STREET 200 BALTIMORE MD 21202 203682821 501(C)(3) 50000 0 N/A N/A GENERAL SUPPORT JEWISH FEDERATION OF GREATER PHOENIX 12701 NORTH SCOTTSDALE ROAD SUITE 201 SCOTTSDALE AZ 85254 453910992 501(C)(3) 25000 0 N/A N/A GENERAL SUPPORT SANDRA DAY OCONNOR INSTITUTE PO BOX 66422 PHOENIX AZ 850826422 263521510 501(C)(3) 15000 0 N/A N/A GENERAL SUPPORT 12 1 PART I, LINE 2: GRANT REQUESTS ARE REVIEWED TO ENSURE THAT THEY ARE PERMISSIBLE AND IN ACCORDANCE WITH APPLICABLE LAWS AND REGULATIONS. THE FOUNDATION WILL REQUEST AND RECEIVE PERIODIC REPORTS AND UPDATES FROM THE GRANTEE REGARDING HOW GRANTS ARE UTILIZED, AND TAKES SUCH INFORMATION INTO ACCOUNT IN CONSIDERING FUTURE GRANT AWARDS. 0 1 0 0 0 0 0 0 0 MARC B TERRILL PRESIDENT & PUBLIC DIR. UNTIL 07/24 0 1068785 0 37500 0 34053 0 13638 0 16559 0 1170535 0 0 ANDREW CUSHNIR PRESIDENT & PUBLIC DIR. AS OF 04/24 0 348378 0 0 0 0 0 9662 0 16793 0 374833 0 0 PART I, LINE 3 A RELATED ORGANIZATION, THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC., USES A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE ORGANIZATION'S PRESIDENT'S COMPENSATION. PART I, LINE 4B MARC TERRILL PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. THERE WERE NO AMOUNTS VESTED OR RECEIVED FROM THE PLAN DURING THE TAX YEAR. MARC TERRILL HAS A CONTRACT EXECUTED ON JULY 1, 2020. THE TERMS AND CONDITIONS OF THE DEFERRED COMPENSATION PLAN ARE OUTLINED IN THE CONTRACT. SCHEDULE J, PART II THE DIRECTORS OF PEARLSTONE FAMILY FUND INC. RECEIVE NO COMPENSATION FOR THEIR SERVICES, HOWEVER, TWO OF THE DIRECTORS/OFFICERS ARE EMPLOYED BY THE SUPPORTED ENTITY, THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. (THE ASSOCIATED). ALL OF THE COMPENSATION AND BENEFITS ARE PAID BY THE ASSOCIATED; NONE OF IT IS ATTRIBUTABLE TO THE SERVICE AS A DIRECTOR AND/OR OFFICER OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 2 THERE ARE FAMILY RELATIONSHIPS AMONG THE DONOR MEMBERS AND DIRECTORS. RICHARD L. PEARLSTONE, P. JUSTIN PEARLSTONE, AND AMY ELIAS HAVE A FAMILY RELATIONSHIP. OFFICERS MARC B. TERRILL AND ANDREW CUSHNIR HAVE A BUSINESS RELATIONSHIP AMONG EACH OTHER BECAUSE THEY ARE EMPLOYED BY A RELATED ORGANIZATION OF WHICH MARC B. TERRILL AND ANDREW CUSHNIR ARE ALSO OFFICERS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO CLASSES OF MEMBERS, A PUBLIC MEMBER - THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. AND DONOR MEMBER CONSISTING OF RICHARD L. PEARLSTONE. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS APPOINT THE BOARD OF DIRECTORS. THE PUBLIC MEMBER APPOINTS THE MAJORITY AND DONOR MEMBERS APPOINT THE REMAINDER. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS ARE SUBJECT TO CHANGE OR RECISSION BY THE MEMBERS BEFORE THEY ARE ADOPTED. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND SUPPORTING SCHEDULES ARE DISTRIBUTED TO THE OFFICERS AND DIRECTORS UPON COMPLETION FOR REVIEW AND COMMENTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12 THE SUPPORTED ORGANIZATION MONITORS AND ENFORCES THE POTENTIAL OF ANY CONFLICT OF INTEREST BY REGULARLY REVIEWING THE BOARD OF DIRECTORS, ITS ACTIONS, AND THE INVESTMENT OF ASSETS TO ENSURE IT COMPLIES WITH THE CONFLICT OF INTEREST POLICY OF THE ASSOCIATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ASSOCIATED JEWISH CHARITIES OF BALTIMORE INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 526024192 EXEMPT ORGANIZATION MD 501(C)(3) LINE 7 THE ASSOCIATED JCFB 0 THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 520607957 EXEMPT ORGANIZATION MD 501(C)(3) LINE 7 N/A 0 BANCROFT FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 311644387 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 BAVAR FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522230085 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 BRENDA BROWN LIPITZ REVER FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 311555883 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 BUNNY AND ALAN BERNSTEIN FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 862048098 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 DAVID AND REGINA WEINBERG FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 311615045 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 DUPKIN JEWISH CHARITY AND WELFARE FUND 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521163411 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 FELDMAN FAMILY FUND 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521489355 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 FRANCES & FRANK FLEISHMAN FAMILY CHARITABLE FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522205658 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 FUND FOR CHANGE INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 311662222 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 GERSON G AND SANDY F EISENBERG FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521726080 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 GOLDSMITH FOUNDATION 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521306094 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 HARRY WEINBERG FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521541188 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 HERBERT J & PHYLLIS M SIEGEL CHARITABLE FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 261943873 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 HOFFBERGER FAMILY FUND INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521167596 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 JANE KRIEGER SCHAPIRO FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 461468312 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 JILL FOX MEMORIAL FUND INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521167942 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 JOAN G & JOSEPH KLEIN JR FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 311555845 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 JOSEPH AND ANNETTE COOPER FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522206655 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 JUDI AND STEVEN B FADER FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 223920799 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 KESHER FUND OF COHEN-FRUCHTMAN-KRIEGER FAMILY INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 311478499 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 KOLKER-SAXON-HALLOCK FAMILY FOUNDATION 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521636273 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 KR FUND INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522209669 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 LINDA AND G ARNOLD KAUFMAN FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 522204089 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 LUSKIN FAMILY FOUNDATION INC 5700 PARK HEIGHTS 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LINE 12A, I THE ASSOCIATED JCFB 0 RICHMAN FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521899221 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 SHOLK-KAPLAN FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 453915659 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 STEVEN & LINDA HURWITZ FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 813750702 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 SWIRNOW CHARITABLE FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521680035 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 THE FLORENCE AND CHARLES HOFFBERGER FAMILY FOUNDATION INC 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 521801455 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 THE LIBMAN FAMILY FOUNDATION 5700 PARK HEIGHTS AVENUE BALTIMORE MD 21215 208572565 CHARITABLE SUPPORT MD 501(C)(3) LINE 12A, I THE ASSOCIATED JCFB 0 VOLOSOV FAMILY 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