Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Jewish Federation of Greater Houston
Employer identification number
74-1109654
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
11,775,884
15,305,040
20,941,347
19,116,677
20,381,288
87,520,236
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3..
11,775,884
15,305,040
20,941,347
19,116,677
20,381,288
87,520,236
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
16,506,386
6
Public Support. Subtract line 5 from line 4.
71,013,850
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
11,775,884
15,305,040
20,941,347
19,116,677
20,381,288
87,520,236
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
132,633
71,771
11,265
19,095
15,651
250,415
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
0
11
Total support (Add lines 7 through 10).
87,770,651
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
1,012,756
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
80.910 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
89.240 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
10000105
Software Version:
2010v3.2
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Jewish Federation of Greater Houston
Employer identification number
74-1109654
Identifier
Return Reference
Explanation
Consolidated audit
An audit of the consolidated statements of financial position of The Jewish Federation of Greater Houston (JFED) and Affiliates was conducted for the year ended August 31, 2011.
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
Upon request.
Form 990, Part VI, Line 15b
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
The Personnel Sub-Committee of the Board consisting of the Chairman of Board, Chairman of the Budget and Finance Committee and the Chairman of the Personnel Committee is responsible for determining the compensation of the organization's officers and key employees. Officer's compensation is determined after a review of comparable data of non-profit sister agencies of similar size.
Form 990, Part VI, Line 12c
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
A Conflict of Interest Statement is distributed to Board members every year and several follow ups are made. If there are conflicts of interest, they are addressed with the President and CEO and the Chair of the Board. If appropriate, after discussion, the conflict is brought before the Board.
Form 990, Part VI, Line 11
Form 990, Part VI, Line 11: Form 990 Review Process
The Form is reviewed by the CFO and made available to Board members on the Federation's website, prior to filing.
Form 990, Part VI, Line 4
Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
Entire Bylaws were rewritten, board was downsized significantly, officers were reduced from seven to five.
Form 990, Part VI, Line 2
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
Joe Kaplan and Mark Brookner have a business relationship.Joe Kaplan and Livingston Kosberg have a business relationship.Joe Kaplan and David Morris have a business relationship.Joe Kaplan and Michael Rubenstein have a business relationship.Joe Kaplan and Ed Schreiber have a business relationship.Joe Kaplan and Joe Williams have a business relationship.Joe Kaplan and Martha Freedman have a business and family relationship.Linda Block and Martha Freedman have a family relationship.Burton Bluestone and Gerald Merfish have a business relationship.Burton Bluestone and Ed Schreiber have a business relationship.Burton Bluestone and Michael Rubenstein have a business relationship.Sarah Braham and Denis Braham have a family relationship.Mark Brookner and Livingston Kosberg have a business relationship.Mark Brookner and Dolores Wilkenfeld have a business relationship.Alan Eisenman and Dan Steiner have a business relationship.Howard Feldman and Buster Feldman have a family relationship.Sandra Finkelman and Steven Finkelman have a family relationship.Milton Frankfort and Richard Stein have a business relationship.Martha Freedman and Benjamin Warren have a business relationship.John Goott and Basil Joffee have a business relationship.John Hess and David Hess have a family relationship.Naomi Warren and Elyse Kalmans have a family relationship.Naomi Warren and Benjamin Warren have a family relationship.Stephen Kaufman and Ann Kaufman have a family relationship.Stephen Kaufman and Ben Rosenberg have a business relationship.Dolores Wilkenfeld and Livingston Kosberg have a family relationship.Dolores Wilkenfeld and Irving Pozmantier have a business relationship.Jacob Leon and Lee Wunsch have a business relationship.Jill, Nat and Michael Levy have a family relationship.Nat Levy and Denis Braham have a business relationship.Nat Levy and Sarah Braham have a business relationship.Nat Levy and Steve Breaslauer have a business relationship.Nat Levy and Vikki Evans have a business relationship.Nat Levy and Sandra Finkelman have a business relationship.Nat Levy and Steve Finkelman have a business relationship.Nat Levy and Irving Pozmantier have a business relationship.Nat Levy and Ed Schreiber have a business relationship.Nat Levy and Haya Varon have a business relationship.Nat Levy and Mary Ward-Hecksel have a business relationship.Nat Levy and Lee Wunsch have a business relationship.Irving Pozmantier and Joe Williams have a business relationship.Irving Pozmantier and Paula Pozmantier have a family relationship.Ben Rosenberg and Steve Finkelman have a business relationship.Ben Rosenberg and Martha Freedman have a business relationship.Ben Rosenberg and Noel Graubart have a business relationship.Ben Rosenberg and Joe Kaplan have a business relationship.Ben Rosenberg and Ann Kaufman have a business relationship.Ben Rosenberg and Mindy Mitzner have a business relationship.Ben Rosenberg and Joseph Radinsky have a business relationship.Ben Rosenberg and Joel Spira have a business relationship.Ben Rosenberg and Sandra Weiner have a business relationship.Daniel Trachtenberg and Ellen Trachtenberg have a family relationship.
Form 990, Part III, Line 4d
Form 990, Part III, Line 4d : Other Program Services Description
OTHER PROGRAM SERVICES 4: Community Relations Committee (CRC) programs focus on education and information on domestic and international issues directly impacting the Jewish community. OTHER PROGRAM SERVICES 5: Community Mission to Israel Trip - The goal of the mission trip is to focus on travel to Israel for educational and informational purposes and to build Jewish identity and connections with the Houston Jewish Community and the state of Israel.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.