2026-03-09T11:25:10-05:00 2025-06-30 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2024-07-01 256065236 HILLEL JEWISH UNIVERSITY CENTER HILL 4126218875 4607 FORBES AVENUE PITTSBURGH PA 15213 DANIEL S MARCUS EXECUTIVE DIRECTOR 4126218875 2026-03-09 1 0 NATALIE CAPONI P01742735 4124715500 2024 2025-03-06 01:10:19Z THE EDWARD AND ROSE BERMAN HILLEL JEWISH UNIVERSITY CENTER OF PITTSBURGH DANIEL S MARCUS 4607 FORBES AVENUE PITTSBURGH PA 15213 1629311 0 X WWW.HILLELJUC.ORG X 2001 PA TO ENRICH THE LIVES OF JEWISH STUDENTS SO THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD. 17 17 30 24 0 0 1261114 1352247 48780 42615 91434 136575 -78051 -75588 1323277 1455849 0 0 0 0 873319 908520 0 0 282436 582901 569501 1456220 1478021 -132943 -22172 4393765 4519768 61952 93863 4331813 4425905 TO ENRICH THE LIVES OF JEWISH UNDERGRADUATE STUDENTS SO THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD. 0 0 851051 42615 HILLEL JUC PROVIDES RELIGIOUS, CULTURAL AND SOCIAL SERVICES TO MORE THAN 2,200 JEWISH UNDERGRADUATE COLLEGE STUDENTS IN THE PITTSBURGH AREA. HILLEL JUC STAFF ARE COMMITTED TO ENRICHING THE LIVES OF EVERY JEWISH STUDENT WITH AN ENDURING CONNECTION AND COMMITMENT TO JEWISH LIFE THAT IS BOTH RELEVANT AND CONTENT-RICH. EVERY EXPERIENCE UNDER THE HILLEL JUC UMBRELLA IS CONSIDERED AN OPPORTUNITY FOR LEARNING AND MEANINGFUL ENGAGEMENT WITH JUDAISM: THE CYCLE OF THE JEWISH YEAR, CULTURAL TRADITIONS, ISRAEL, THE HEBREW LANGUAGE, CORE TEXTS AND VALUES, AND GLOBAL JEWISH PEOPLEHOOD. DURING FISCAL YEAR 2025, STAFF ENGAGED WITH MORE THAN 1,000 STUDENTS DURING MORE THAN 600 EVENTS. 851051 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 PA X RACHEL COHEN DIRECTOR OF OPERATIONS 4126218875 4607 FORBES AVENUE PITTSBURGH PA 15213 X AARON LEAMAN FINANCE CHAIR 2.00 X X 0 0 0 ADRIENNE INDIANER CHAIR 2.00 X X 0 0 0 RACHEL FIRESTONE DEVELOPMENT CHAIR 2.00 X X 0 0 0 EVAN DURST MEMBER 2.00 X 0 0 0 RACHEL GOLDMAN MEMBER 2.00 X 0 0 0 ALAN GORDON MEMBER 2.00 X 0 0 0 BENJAMIN GORDON MEMBER 2.00 X 0 0 0 RABBI SHARYN HENRY MEMBER 2.00 X 0 0 0 DAVID HORVITZ MEMBER 2.00 X 0 0 0 PHILIP LEHMAN MEMBER 2.00 X 0 0 0 MICHELE LEVINE MEMBER 2.00 X 0 0 0 RACHEL MCCOY MEMBER 2.00 X 0 0 0 LORI PLUNG MEMBER 2.00 X 0 0 0 BRIAN GOLDEN MEMBER 2.00 X 0 0 0 ALICIA KLEIN MEMBER 2.00 X 0 0 0 JULIUS AROLOVITCH MEMBER 2.00 X 0 0 0 OLIVIA SHAW MEMBER 2.00 X 0 0 0 DANIEL MARCUS EXECUTIVE DIRECTOR/CEO 40.00 X 166929 0 28739 166929 0 28739 1 0 1 0 ELEGANT EDGE CATERING 5915 BEACON ST 6 PITTSBURGH PA 15217 CATERING SERVICES 126987 1 214689 1137558 1352247 STUDENT PROGRAM FEES 900003 42615 42615 42615 109855 109855 124594 97874 26720 26720 26720 0 214689 75588 -75588 -75588 1455849 42615 0 60987 212539 106269 53135 53135 490408 232995 114103 143310 25307 12214 6021 7072 130041 62762 30938 36341 50225 24240 11949 14036 29289 29289 9676 9676 4025 4025 1388 890 431 67 48544 32039 14078 2427 112761 74422 32701 5638 13893 9725 2084 2084 72459 47823 21013 3623 13754 13754 STUDENT PROGRAM EXPENSE 231792 231792 PARKING 15880 15880 FUNDRAISING 12522 12522 CAMPUS SUPERSTAR 2153 2153 1365 1337 28 1478021 851051 344534 282436 391550 476735 230068 134089 3949 107 2976 11076 2643997 1496072 1176907 1147925 2592157 2745994 4393765 4519768 61952 93863 61952 93863 X 2333426 2342219 1998387 2083686 4331813 4425905 4393765 4519768 X -22172 116264 0 X 0 1 X 1 0 X 1467729 1561405 1296838 1261114 1352247 6939333 1467729 1561405 1296838 1261114 1352247 6939333 737771 6201562 56789 145681 83470 66046 109855 461841 7401174 115038 0.83790 0.87300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2337618 255231 114918 9676 2468255 2232374 234675 122199 7232 2337618 2184994 145107 90547 7180 2232374 2505755 -221550 90959 8252 2184994 2143643 25000 430882 86409 7361 2505755 0.17450 0.62960 0.19590 1 0 196330 196330 2200690 1251459 949231 246977 244613 2364 1147925 POOLED INVESTMENT 2745994 F 2745994 X 1638025 116264 75588 191852 1446173 9676 9676 1455849 1543933 75588 75588 1468345 9676 9676 1478021 PART V, LINE 4: HILLEL JUC'S ENDOWMENT CONSISTS OF AN UNDESIGNATED FUND HISTORICALLY USED FOR CAPITAL IMPROVEMENTS, AND AN INVESTMENT FUND ESTABLISHED PRIMARILY FOR SUPPORT OF THE DIRECTOR OF JEWISH STUDENT LIFE AT THE UNIVERSITY OF PITTSBURGH. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY HILLEL JUC TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. INTERPRETATION OF RELEVANT LAW - THE BOARD HAS DETERMINED THAT IT IS APPROPRIATE FOR THE DONOR-RESTRICTED ENDOWMENT FUNDS OF HILLEL JUC TO BE GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 (ACT 141), IN ACCORDANCE WITH THE POLICY OF THE FEDERATION. ACT 141 IS A TOTAL RETURN POLICY THAT ALLOWS A NONPROFIT TO CHOOSE TO TREAT A PERCENTAGE OF THE AVERAGE MARKET VALUE OF THE ENDOWMENT'S INVESTMENTS AS INCOME EACH YEAR, HOWEVER THE LONG-TERM PRESERVATION OF THE REAL VALUE OF THE ASSETS MUST BE TAKEN INTO CONSIDERATION WHEN THE BOARD ELECTS THE AMOUNT. ON AN ANNUAL BASIS, HILLEL JUC MUST APPROVE THE FEDERATION'S DISBURSEMENT RATE OF BETWEEN 2% AND 7%. THIS PERCENTAGE IS APPLIED TO THE AVERAGE MARKET VALUE OF THE INVESTMENTS AT THE END OF THE PRIOR YEAR. AVERAGE MARKET VALUE IS BASED ON THE PREVIOUS THREE YEARS. HILLEL JUC CLASSIFIES AS NET ASSETS WITH DONOR RESTRICTIONS THE ORIGINAL VALUE OF GIFTS DONATED TO THE ENDOWMENT AND THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE ENDOWMENT. THIS PERCENTAGE IS APPLIED TO A THREE-YEAR AVERAGE MARKET VALUE OF THE INVESTMENTS AT DECEMBER 31 OF THE PREVIOUS YEAR. THE HILLEL JUC CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO SET A SPENDING RATE: 1. PROTECTING THE CORPUS OF THE ENDOWMENT FUND. 2. PRESERVING THE SPENDING POWER OF THE ASSETS. 3. OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK AND OPERATIONAL CONSIDERATION. 4. COMPLYING WITH APPLICABLE LAWS AND DONOR RESTRICTIONS. PART X, LINE 2: HILLEL JUC IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), THEREFORE NO PROVISION FOR INCOME TAXES IS NECESSARY. HILLEL JUC FOLLOWS THE CODIFICATION TOPIC ON INCOME TAXES, WHICH PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. HILLEL JUC CLASSIFIES INTEREST AND PENALTIES AS INCOME TAX EXPENSE, IF INCURRED. HILLEL JUC'S STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 2025 AND 2024 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, HILLEL JUC HAS NO UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 75,588. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 75,588. CAMPUS SUPERSTAR 214689 214689 6750 11700 11662 17309 28167 214689 214689 6750 11700 11662 17309 28167 75588 -75588 X X 0 0 0 0 0 0 0 0 0 DANIEL MARCUS EXECUTIVE DIRECTOR/CEO 166929 0 0 0 0 0 7835 0 20904 0 195668 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND REQUIRED SCHEDULES ARE REVIEWED BY INTERNAL MANAGEMENT AND WITH THE ORGANIZATION'S AUDIT COMMITTEE BEFORE SUBMITTING THE FORM TO THE INTERNAL REVENUE SERVICE. DONOR CONFIDENTIALITY IS OF PARAMOUNT IMPORTANCE TO THE ORGANIZATION. THE FINANCE COMMITTEE'S FIDUCIARY RESPONSIBILITIES INCLUDE ADHERENCE TO THIS PRINCIPLE. THEREFORE, A COPY OF FORM 990 EXCLUDING SCHEDULE B WAS MADE AVAILABLE TO THE GOVERNING BODY VIA HARD COPY ON FILE AT THE HILLEL JUC, OR VIA EMAILED COPY. THE ORGANIZATION RECOGNIZES ALL APPLICABLE LAW GOVERNING PUBLIC DISCLOURES OF FORM 990 AND IS IN COMPLIANCE WITH THESE REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS TO IDENTIFY ACTUAL CONFLICTS. IF A CONFLICT ARISES, THE BOARD MEMBER IS ASKED TO STEP DOWN FROM THE BOARD. IF A BOARD MEMBER IS PROVIDING SERVICES TO THE ORGANIZATION, THEY MUST REMOVE THEMSELVES FROM ANY DISCUSSIONS PERTAINING TO SUCH BUSINESS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DISCUSSED AND DETERMINED BY THE EXECUTIVE BOARD OF THE HILLEL JUC. THE EXECUTIVE DIRECTOR DOES NOT TAKE PART IN SUCH DISCUSSIONS. THE BOARD PRESIDENT MUST SIGN OFF ON THE FINAL DECISION FOR THE COMPENSATION AWARDED. INFORMATION REGARDING THE EXECUTIVE DIRECTOR'S COMPENSATION IS RECORDED IN HIS OR HER PERSONNEL FILE. ALL MEMBERS OF THE EXECUTIVE BOARD ARE INDEPENDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART VII THE FOLLOWING INDIVIDUALS SERVE THE ORGANIZATION AS NON-VOTING EMERITUS BOARD MEMBERS: BARBARA BURSTIN, GAIL CHILDS, BARBARA GILMAN, DAVID KALSON, RICHARD KALSON, ERIC PERELMAN, RALPH ROSKIES, BARBARA SHAPIRA, SUSAN BERMAN KRESS, ZACHARY BLOCK, ANDREW STEWART, KATIE METOSKY, MILT EISNER, MICHAEL WARSHAFSKY, AND MATTHEW WEINSTEIN. FORM 990, PART XII, QUESTION 2 IN OVERSEEING THE AUDIT PROCESS THE HILLEL JUC'S AUDIT COMMITTEE REVIEWS THE AUDIT DRAFT DOCUMENT(S) PROVIDED BY THE INDEPENDENT AUDITOR. THE AUDIT COMMITTEE IS GIVEN ONE WEEK TO REVIEW THE DOCUMENT(S) BEFORE MEETING WITH THE AUDITORS TO DISCUSS THE AUDIT. AFTER THE AUDIT COMMITTEE HAS APPROVED THE AUDIT, IT IS THEN SENT TO THE GOVERNING BOARD FOR THEIR REVIEW AND CONSENT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.