Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2010
Open to Public Inspection
A For the calendar year, or tax year beginning 09-01-2010 and ending 08-31-2011
BCheck if applicable:
CName of organization
THE HAROLD GRINSPOON FOUNDATION
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
380 UNION ST
 
Room/suite
City or town, state or country, and ZIP + 4
WEST SPRINGFIELD, MA01089
D Employer identification number

04-6685725
E Telephone number

G Gross receipts $ 72,910,948
F Name and address of principal officer:
JEREMY PAVA
380 UNION ST
WEST SPRINGFIELD,MA01089
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.HGF.ORG
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1991
M State of legal domicile: MA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: SUPPORT PRIMARILY JEWISH EDUCATIONAL INSTITUTIONS AND ORGANIZATIONS
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) .... 3 9
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 7
5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) ... 5 57
6 Total number of volunteers (estimate if necessary) .... 6 50
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a -41,811
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b 0
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 19,113,371 31,004,325
9 Program service revenue (Part VIII, line 2g) ......... 2,418,218 3,234,835
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... -10,749,886 3,046,496
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 5,464,663 31,332,197
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 16,246,366 68,617,853
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 7,788,601 8,062,976
14 Benefits paid to or for members (Part IX, column (A), line 4) .... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 3,112,939 3,637,078
16a Professional fundraising fees (Part IX, column (A), line 11e).... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 4,445,223 5,564,189
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 15,346,763 17,264,243
19 Revenue less expenses. Subtract line 18 from line 12...... 899,603 51,353,610
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............ 195,088,070 233,209,287
21 Total liabilities (Part X, line 26)............ 22,931,557 18,855,471
22 Net assets or fund balances. Subtract line 21 from line 20 ..... 172,156,513 214,353,816
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid Preparer's Use Only Preparer's
signatureBig Right Arrow 		Date
right pointing bullet image Preparer’s taxpayer identification number
(see instructions)
Firm’s name (or yours
if self-employed),
address, and ZIP + 4Big Right Arrow




 		EIN right pointing bullet image
Phone no. right pointing bullet image
May the IRS discuss this return with the preparer shown above? (see instructions) .........
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2010)
Form 990 (2010)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III . . . . . . . . . .
1
Briefly describe the organization’s mission: ENHANCING JEWISH AND COMMUNITY LIFE IN WESTERN MASSACHUSETTS, NORTH AMERICA, ISRAEL AND BEYOND.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 8,391,858 including grants of $ 3,071,756 ) (Revenue $ 3,152,447 )
THE PJ LIBRARY (PJ FOR PAJAMAS), IN PARTNERSHIP WITH LOCAL COMMUNITIES PROVIDES FAMILIES WITH HIGH-QUALITY CHILDREN'S BOOKS, MUSIC, AND OTHER RESOURCES THAT FOSTER JEWISH LEARNING AND CREATE A GATEWAY FOR DEEPER ENGAGEMENT IN JEWISH LIFE. IN 2011 OVER 70,000 CHILDREN AND FAMILIES IN OVER 190 COMMUNITIES RECEIVED BOOKS AND MATERIALS MONTHLY.
4b (Code:   ) (Expenses $ 2,579,265 including grants of $ 1,471,310 ) (Revenue $ 40,000 )
THE GRINSPOON INSTITUTE FOR JEWISH PHILANTHROPY (GIJP) PROVIDES MENTORING SERVICES AND CHALLENGE GRANTS TO NONPROFIT JEWISH OVERNIGHT CAMPS AND OTHER ORGANIZATIONS. GIJP FOCUSES ON STRATEGIC PLANNING, LEADERSHIP DEVELOPMENT, FUNDRAISING, AND OVERALL CAPACITY BUILDING.
4c (Code:   ) (Expenses $ 4,960,186 including grants of $ 3,519,910 ) (Revenue $ 42,388 )
THE HGF AWARDS GRANTS DIRECTLY TO INDIVIDUALS AND ORGANIZATIONS SUPPORTING INITIATIVES LOCALLY, NATIONALLY, AND IN ISRAEL. THESE PROGRAMS RANGE FROM SMALL INDIVIDUAL CAMPERSHIP TO NATIONAL ORGANIZATIONAL GRANTS. ADDITIONALLY, HGF PROVIDES FUNDING AND RESOURCES FOR PHILANTHROPIC LEGACY AND TEEN PROGRAMS, CULTURAL AND ART INITIATIVES, AND PROFESSIONAL DEVELOPMENT AND RESOURCE MATERIALS FOR EDUCATORS.
4d Other program services. (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet$ 15,931,309
Form 990 (2010)
Form 990 (2010)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part II.........................
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part III........................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete
Schedule D, Part IClick to see attachment.......................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IVClick to see attachment...................
9
 
No
10
Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment
10
Yes
 
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.Click to see attachment
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.Click to see attachment
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.Click to see attachment
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If “Yes,” complete Schedule F, Part I......... Click to see attachment
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II.. Click to see attachment
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III.. Click to see attachment
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
Form 990 (2010)
Form 990 (2010)
Page 4
Part IV
Checklist of Required Schedules (continued)
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
Did the organization attach its audited financial statement to this return? Note: All Form 990 filers that operate one or more hospitals must attach audited financial statements. .....
20b
 
 
21
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III..... Click to see attachment
22
Yes
 
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................ Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I...... Click to see attachment
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................ Click to see attachment
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II........................... Click to see attachment
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If “Yes,” complete Schedule L, Part III............... Click to see attachment
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV ......................... Click to see attachment
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV................... Click to see attachment
28b
Yes
 
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV.. Click to see attachment
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule MClick to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............ Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I........................... Click to see attachment
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1..................... Click to see attachment
34
Yes
 
35
Is any related organization a controlled entity within the meaning of section 512(b)(13)? .....
35
 
No
a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2... Click to see attachment
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2........... Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2010)
Form 990 (2010)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V . . . . . . . . . .
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
45
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
57
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletIS
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
No
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2010)
Form 990 (2010)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI . . . . . . . . . .
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year ..............
1a
9
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
7
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ..
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Does the organization have members or stockholders? ................
6
 
No
7a
Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .........................
7a
 
No
b
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ..
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Does the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ....
10b
 
 
11a
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Does the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ...........................
12b
Yes
 
c
Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done ....................
12c
Yes
 
13
Does the organization have a written whistleblower policy? ...............
13
 
No
14
Does the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line a or b, describe the process in Schedule O. (See instructions.)
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MA
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
JEREMY PAVA
380 UNION STREET
WEST SPRINGFIELD,MA01089
(413) 781-0712
Form 990 (2010)
Form 990 (2010)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII . . . . . . . . . .
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) HAROLD GRINSPOON
TRUSTEE
 30.00 X           0 0 0
(2) JEREMY PAVA
TRUSTEE
 10.00 X           0 0 0
(3) WINIFRED SANDLER
TRUSTEE
 16.00 X           0 0 0
(4) MICHAEL BOHNEN
TRUSTEE
 4.00 X           0 0 0
(5) RABBI YITZ GREENBERG
TRUSTEE
 4.00 X           0 0 0
(6) DIANE TRODERMAN
TRUSTEE
 4.00 X           0 0 0
(7) DR ERIC LEVINE
TRUSTEE
 4.00 X           0 0 0
(8) DR ARLEN LICHTER
TRUSTEE
 4.00 X           0 0 0
(9) ED GREENBAUM
TRUSTEE
 4.00 X           0 0 0
(10) JOANNA BALLANTINE
EXECUTIVE DIRECTOR
 35.00     X       118,378 0 10,810
(11) EDWARD KLINE
CHIEF OPERATING OFFICER
 40.00     X       187,500 0 0
(12) DAVID SHARKEN
PROGRAM MENTOR
 40.00         X   126,962 0 10,810
(13) ERIC PHELPS
PROGRAM DIRECTOR
 40.00         X   128,588 0 10,810








Form 990 (2010)
Form 990 (2010)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (describe hours for related organizations in Schedule O) 		(C)
Position (check all that apply) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 561,428 0 32,430
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organizationMediumBullet4
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization MediumBullet0
Form 990 (2010)
Form 990 (2010)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, gifts, grants and other similar amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		31,004,325
g Noncash contributions included in lines 1a-1f:$ 28,977,247
h Total. Add lines 1a-1f.......MediumBullet 31,004,325
Program Service Revenue Business Code
2a PJ LIBRARY BOOK PROGRA 900,099 3,152,447 3,152,447    
b HGF AWARDS GRANT AND M 900,099 42,388 42,388    
c GRINSPOON INSTITUTE 900,099 40,000 40,000    
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 3,234,835
Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 2,035,532     2,035,532
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties............MediumBullet        
(i) Real (ii) Personal
6a Gross Rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 5,304,059  
b Less: cost or other basis and sales expenses 4,293,095  
c Gain or (loss) 1,010,964  
d Net gain or (loss)..........MediumBullet 1,010,964     1,010,964
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a REAL ESTATE PTSP K-1'S 523,000 30,454,457   70,894 30,383,563
b INVEST. PTPS K-1'S 523,000 807,656   -112,705 920,361
c MISCELLANEOUS INCOME 900,099 70,084     70,084
d All other revenue ....        
e Total. Add lines 11a–11d ......MediumBullet 31,332,197
12 Total revenue. See Instructions....MediumBullet 68,617,853 3,234,835 -41,811 34,420,504
Form 990 (2010)
Form 990 (2010)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21 4,595,884 4,595,884
2 Grants and other assistance to individuals in the U.S. See Part IV, line 22 810,671 810,671
3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16 2,656,421 2,656,421
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 320,611 189,719 130,892  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 2,799,019 2,274,690 524,329  
8 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) ....        
9 Other employee benefits ....... 295,705 212,762 82,943  
10 Payroll taxes ........... 221,743 154,043 67,700  
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 66,599 60,017 6,582  
c Accounting ........... 23,123   23,123  
d Lobbying ...........        
e Professional fundraising. See Part IV, line 17..    
f Investment management fees ...... 209,095   209,095  
g Other .......... 411,305 343,865 67,440  
12 Advertising and promotion .... 552,376 552,343 33  
13 Office expenses ....... 142,836 111,241 31,595  
14 Information technology ...... 97,625 88,598 9,027  
15 Royalties ..        
16 Occupancy ........... 92,308 47,438 44,870  
17 Travel ............ 195,735 170,681 25,054  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 206,819 198,439 8,380  
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 65,403   65,403  
23 Insurance .............. 26,352   26,352  
24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a BOOKS AND CD'S 3,049,221 3,049,221    
b OFFICE AND GENERAL 425,392 415,276 10,116  
c
d
e
f All other expenses        
25 Total functional expenses. Add lines 1 through 24f 17,264,243 15,931,309 1,332,934 0
26 Joint costs. Check here MediumBullet if following
SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation 		       
Form 990 (2010)
Form 990 (2010)
Page 11
Part X Balance Sheet
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing .......... 471,224 1 770,355
2 Savings and temporary cash investments .......   2  
3 Pledges and grants receivable, net .........   3  
4 Accounts receivable, net .........   4  
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5  
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6  
7 Notes and loans receivable, net ............. 1,331,611 7 1,362,870
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges ............ 11,500 9 11,500
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 869,587
b Less: accumulated depreciation. ..... 10b 284,868 370,823 10c 584,719
11 Investments—publicly traded securities .......... 58,039,400 11 102,077,007
12 Investments—other securities. See Part IV, line 11 ...... 134,714,549 12 128,271,445
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ........... 148,963 15 131,391
16 Total assets. Add lines 1 through 15 (must equal line 34)... 195,088,070 16 233,209,287
Liabilities 17 Accounts payable and accrued expenses . 328,110 17 254,527
18 Grants payable .......... 22,491,727 18 18,338,004
19 Deferred revenue .......... 111,720 19 262,940
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities. Complete Part X of Schedule D.....   25  
26 Total liabilities. Add lines 17 through 25..... 22,931,557 26 18,855,471
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 172,031,647 27 214,213,320
28 Temporarily restricted net assets ..... 4,866 28 20,496
29 Permanently restricted net assets ..... 120,000 29 120,000
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 172,156,513 33 214,353,816
34 Total liabilities and net assets/fund balances ..... 195,088,070 34 233,209,287
Form 990 (2010)
Form 990 (2010)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI . . . . . . . . . .
1
Total revenue (must equal Part VIII, column (A), line 12) . . .
1
68,617,853
2
Total expenses (must equal Part IX, column (A), line 25) . . . . .
2
17,264,243
3
Revenue less expenses. Subtract line 2 from line 1 . . . .
3
51,353,610
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . .
4
172,156,513
5
Other changes in net assets or fund balances (explain in Schedule O) . . . .
5
-9,156,307
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) . . . . . .
6
214,353,816
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII . . . . . . . . . .
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?..
2a
 
No
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O............................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
 
 
Form 990 (2010)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

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.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
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
f
g
(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)
 
No
(ii) a family member of a person described in (i) above? ......................
11g(ii)
 
No
(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
No
h
(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
(1) BIRTHRIGHT ISRAEL FOUNDATION
  		134092050 7 Yes   Yes   Yes   100,000
(2) FOUNDATION FOR JEWISH CAMP
  		223551013 7 Yes   Yes   Yes   311,600
(3) JEWISH FEDERATION OF WESTERN MASSACHUSETTS
  		042127023 7 Yes   Yes   Yes   125,500
(4) HEBREW HIGH SCHOOL OF NEW ENGLAND
  		061455973 2 Yes   Yes   Yes   134,098
(5) THE JEWISH FEDERATIONS OF NORTH AMERICA (UNITED JEWISH COMMUNITIES)
  		131624240 7 Yes   Yes   Yes   2,617,531
Total                 3,288,729

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.") ....            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3..            
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)..            
6 Public Support. Subtract line 5 from line 4.            
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..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..            
11 Total support (Add lines 7 through 10).            
12
12
 
13
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
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
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
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:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2010
Name of organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule—
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part I
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number

04-6685725
Part I
Contributors (see Instructions)
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Aggregate contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part II
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number

04-6685725
Part II
Noncash Property (see Instructions)
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part III
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number

04-6685725
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b)
Purpose of gift		 (c)
Use of gift		 (d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06 ........ 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance .... 4,276,159 3,856,473 4,680,358
b Contributions ........ 56,307 158,019 50,702
c Investment earnings or losses ... 590,732 407,435 -656,010
d Grants or scholarships .....      
e Other expenditures for facilities
and programs ........ 		246,984 145,768 218,577
f Administrative expenses ....      
g End of year balance ...... 4,676,214 4,276,159 3,856,473
2
Provide the estimated percentage of the year end balance held as:
a
Board designated or quasi-endowment: SchDMd Bullet97.000 %
b
Permanent endowment: SchDMd Bullet2.570 %
c
Term endowment: SchDMd Bullet0.430 %
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Investments—Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of investment (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   165,064 165,064
b Buildings ................   154,883 7,002 147,881
c Leasehold improvements ............        
d Equipment ................   549,640 277,866 271,774
e Other .................        
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........SchDMdBullet 584,719
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
(3)Other
(A) LIMITED PARTNERSHIP INTERESTS 		63,716,746 F

(B) CASH AND CASH EQUIVALENTS 		5,054,520 F

(C) PRIVATE EQUITY FUNDS 		11,011,861 F

(D) CD'S AND GOVERNMENT FUNDS 		11,844,352 F

(E) OTHER INVESTMENTS 		36,643,966 F




Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)Small Bullet 128,271,445
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Amount
Federal Income Taxes  








Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1 68,617,853
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 17,264,243
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 51,353,610
4 Net unrealized gains (losses) on investments .......................... 4 9,836,343
5 Donated services and use of facilities ............................. 5  
6 Investment expenses ................................... 6  
7 Prior period adjustments .................................. 7  
8 Other (Describe in Part XIV) ................................. 8 -18,992,650
9 Total adjustments (net). Add lines 4 - 8 ............................. 9 -9,156,307
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 42,197,303
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 55,462,341
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 13,215,006
b Donated services and use of facilities ......... 2b 156,259
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIV): ............ 2d  
e Add lines 2a through 2d ..................... 2e 13,371,265
3 Subtract line 2e from line 1..................... 3 42,091,076
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIV): ........... 4b 26,526,777
c Add lines 4a and 4b....................... 4c 26,526,777
5 Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ...... 5 68,617,853
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 13,265,038
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 156,259
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIV): ............ 2d  
e Add lines 2a through 2d...................... 2e 156,259
3 Subtract line 2e from line 1..................... 3 13,108,779
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIV): ............ 4b 4,155,464
c Add lines 4a and 4b....................... 4c 4,155,464
5 Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ...... 5 17,264,243
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO SUPPORT IN PERPETUITY THE MISSION OF THE FOUNDATION
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: PROFESSIONAL ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS, IN ACCORDANCE WITH PROFESSIONAL STANDARDS RELATED TO THE ACCOUNTING FOR INCOME TAXES. THEY REQUIRE AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. A TAX POSITION IS DEEMED TO INCLUDE SUCH THINGS AS THE FOUNDATION'S TAX EXEMPT STATUS. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. THE FOUNDATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER AUGUST 31, 2008.
PART XI, LINE 8 - OTHER ADJUSTMENTS:   CHANGE IN ACCRUED COMMITMENTS AND GRANTS PAYABLE 4,155,464. PARTNERSHIP INTERESTS: DIFF REALIZED V UNREALIZED INCOME/GAIN -26,522,469. CHANGE IN MARKET VALUE OF LIMITED PARTNERSHIP INVESTMENTS 3,378,663. PARTNERSHIP INTERESTS: NONDEDUCTIBLE EXPENSE -4,308.
PART XII, LINE 4B - OTHER ADJUSTMENTS:   PARTNERSHIP INTERESTS: NONDEDUCTIBLE EXPENSE 4,308. PARTNERSHIP INTERESTS: DIFF REALIZED V UNREALIZED INCOME/GAIN 26,522,469.
PART XIII, LINE 2D - OTHER ADJUSTMENTS:   CHANGE IN ACCRUAL FOR COMMITMENTS AND GRANTS PAYABLE
PART XIII, LINE 4B - OTHER ADJUSTMENTS:   CHANGE IN ACCRUAL FOR COMMITMENTS AND GRANTS PAYABLE 4,155,464.
Schedule D (Form 990) 2010

Additional Data


Software ID:  
Software Version:  




SCHEDULE F
(Form 990)

Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right pointing arrow large image Complete if the organization answered "Yes" to Form 990,
Part IV, line 14b, 15, or 16.
Right pointing arrow large image Attach to Form 990. Right pointing arrow large image See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
General Information on Activities Outside the United States. Complete if the organization answered
“Yes” to Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of the grants or
assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award
the grants or assistance? ...................................
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of grant funds outside the
United States.
3
Activites per Region. (Use Part V if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees or agents in region or independent contractors (d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in region		 (f) Total
expenditures for region/investments
in region
MIDDLE EAST 1 1 PROGRAM SERVICES TO SUPPORT LITERACY AND ECONOMIC DEVELOPMENT PROGRAMS IN ISRAEL 3,137,255
NORTH AMERICA 0 0 PROGRAM SERVICES PJ LIBRARY PROGRAM- DISTRIBUTE BOOKS TO CHILDREN IN CANADA 202,504
           
           
           
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total ..... 1 1 3,339,759
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 1 1 3,339,759
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2010
Schedule F (Form 990) 2010
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990,
Part IV, line 15, for any recipient who received more than $5,000. Check this box if no one recipient received more than $5,000 ........ MediumBullet
Use Part V if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount of
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
MIDDLE EAST TO FUND A BUSINESS DEVELOPMENT CENTER IN ISRAEL 29,640 CHECK      
MIDDLE EAST ENHANCING JEWISH AND COMMUNITY LIFE IN ISRAEL 2,617,531 CHECK AND ELECTRONIC FUNDS TRANSFER      
MIDDLE EAST ECONOMIC DEVELOPMENT IN ISRAEL 6,250 CHECK      
             
             
             
             
             
             
             
             
             
             
             
             
             
2
Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .....MediumBullet
3
3
Enter total number of other organizations or entities ........................MediumBullet
 
Schedule F (Form 990) 2010
Schedule F (Form 990) 2010Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Use Part V if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
non-cash
assistance 		(g) Description
of non-cash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2010
Schedule F (Form 990) 2010
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926 (see instructions for Form 926).................
2 Did the organization have an interest in a foreign trust during the tax year? If " Yes," the organization may be required to file Form 3520 and/or Form 3520-A. (see instructions for Forms 3520 and 3520-A)..........
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with respect to Certain Foreign Corporations. (see instructions for Form 5471)..............................
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see instructions for Form 8621)
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with respect to Certain Foreign Partnerships. (see instructions for Form 8865)....................................
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see instructions for Form 5713)................................................
Schedule F (Form 990) 2010
Schedule F (Form 990) 2010
Page 5
Part V
Supplemental Information
Complete this part to provide the information (see instructions) required in Part I, line 2, and any additional information.
Identifier ReturnReference Explanation
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
Schedule F (Form 990) 2010
Additional Data


Software ID:  
Software Version:  



Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number
04-6685725
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed ......................... lBullet
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) 92ND STREET Y
 
  		13-1624229 509(A)(1) 5,000       PJ STAFF SUBSIDY
(2) AGUDATH ISRAEL OF ILLINOIS
 
  		36-3529801 509(A)(2) 67,156       GIJP MATCHING GRANTS
(3) AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE
 
  		13-1656634 501(C)3 9,541       OPERATING SUPPORT
(4) AREIVIM PHILANTHROPIC GROUP
 
  		20-8024537 509(A)(1) 500,000       OPERATING SUPPORT
(5) AUERBACH CENTRAL AGENCY FOR JEWISH EDUCATION
 
  		23-2473518 509(A)(1) 10,000       PJ STAFF SUBSIDY
(6) BERGEN COUNTY Y A JCC
 
  		22-1487394 509(A)(2) 5,000       PJ STAFF SUBSIDY
(7) BIRTHRIGHT ISRAEL FOUNDATION SUM
 
  		13-4092050 501(C)3 100,000       OPERATING SUPPORT
(8) B'NAI B'RITH CAMP
 
  		91-1842787 509(A)(1) 92,939       GIJP MATCHING AND LEGACY GRANTS
(9) B'NAI B'RITH YOUTH ORGANIZATION
 
  		31-1794932 501(C)3 12,500       OPERATING SUPPORT
(10) BRANDEIS UNIVERSITY
 
  		04-2103552 509(A)(1) 24,970       OPERATING SUPPORT
(11) BUREAU OF JEWISH EDUCATION OF RHODE ISLAND
 
  		05-0266920 509(A)(1) 5,000       PJ STAFF SUBSIDY
(12) CAMP AVODA SUM
 
  		04-6002095 509(A)(2) 39,570       GIJP MATCHING GRANTS
(13) CAMP BAUERCREST SUM
 
  		04-6002096 509(A)(2) 57,942       GIJP MATCHING GRANTS
(14) CAMP JCA SHALOM
 
  		84-1652923 509(A)(2) 11,754       GIJP MATCHING AND LEGACY GRANTS
(15) CAMP JORI
 
  		05-0268612 509(A)(2) 36,184       GIJP MATCHING GRANTS
(16) CAMP JRF
 
  		13-2500888 509(A)(1) 17,500       GIJP MATCHING GRANTS
(17) CAMP JUDAEA
 
  		58-6014651 509(A)(2) 53,063       GIJP MATCHING AND LEGACY GRANTS
(18) CAMP KINDER RING
 
  		13-4014418 509(A)(1) 47,723       GIJP MATCHING GRANTS
(19) CAMP MORASHA
 
  		13-1999091 509(A)(2) 7,300       GIJP MATCHING GRANTS
(20) CAMP MOSHAVA OF WILD ROSE INC
 
  		36-3874839 509(A)(2) 41,527       GIJP MATCHING AND LEGACY GRANTS
(21) CAMP NAGEELA
 
  		11-3149111 509(A)(1) 5,500       GIJP MATCHING GRANTS
(22) CAMP POYNTELLE LEWIS VILLAGE
 
  		11-3071518 509(A)(1) 10,300       GIJP MATCHING GRANTS
(23) CAMP RAMAH CALIFORNIA
 
  		95-1843131 509(A)(1) 19,489       GIJP MATCHING AND LEGACY GRANTS
(24) CAMP RAMAH IN NEW ENGLAND
 
  		04-3035964 509(A)(2) 24,987       GIJP MATCHING AND LEGACY GRANTS
(25) CAMP RAMAH IN THE BERKSHIRES
 
  		13-1997276 509(A)(2) 45,668       GIJP MATCHING AND LEGACY GRANTS
(26) CAMP RAMAH IN THE POCONOS
 
  		23-1607236 509(A)(2) 10,333       GIJP MATCHING AND LEGACY GRANTS
(27) CAMP RAMAH IN WISCONSIN
 
  		36-6009250 509(A)(1) 48,538       GIJP MATCHING AND LEGACY GRANTS
(28) CAMP SABRA
 
  		43-0681477 509(A)(2) 22,812       GIJP MATCHING GRANTS
(29) CAMP SENECA LAKE
 
  		16-0743060 509(A)(1) 55,666       GIJP MATCHING AND LEGACY GRANTS
(30) CAMP SOLOMON SCHECHTER
 
  		93-0572590 509(A)(2) 56,494       GIJP MATCHING GRANTS
(31) CAMP STONE
 
  		34-0897622 509(A)(2) 32,667       GIJP MATCHING AND LEGACY GRANTS
(32) CAMP TAWONGA
 
  		94-3227261 509(A)(2) 85,000       GIJP MATCHING AND LEGACY GRANTS
(33) CAMP YAVNEH
 
  		04-6004710 509(A)(1) 11,363       GIJP MATCHING GRANTS
(34) CAMP YOUNG JUDAEA - TEXAS
 
  		74-6063430 509(A)(2) 53,392       GIJP MATCHING GRANTS
(35) CAMP YOUNG JUDAEA MIDWEST
 
  		39-1672846 509(A)(2) 19,908       GIJP MATCHING GRANTS
(36) CENTER FOR JEWISH EDUCATION INC
 
  		52-0591707 509(A)(1) 15,000       PJ STAFF SUBSIDY
(37) COMMISSION FOR JEWISH EDUCATION OF THE PALM BEACHES
 
  		65-0219982 509(A)(1) 5,000       PJ STAFF SUBSIDY
(38) CONGREGATION BETH ISRAEL NORTH ADAMS
 
  		04-2300998 501(C)3 6,000       TEEN AND FAMILY GRANTS
(39) CONGREGATION B'NAI ISRAEL
 
  		04-6052052 501(C)3 6,912       TEEN AND FAMILY GRANTS
(40) CONGREGATION B'NAI TORAH SUM
 
  		20-5982153 501(C)3 54,950       SYNAGOGUE, LEGACY, TEEN AND FAMILY, ARTS GRANTS
(41) CONGREGATION KNESSET ISRAEL
 
  		04-2214853 509(A)(1) 5,750       TEEN AND FAMILY, ARTS GRANTS
(42) FEDERATION CJA
 
  		10-6702251 509(A)(1) 10,000       PJ STAFF SUBSIDY
(43) FOUNDATION FOR JEWISH CAMP
 
  		22-3551013 501(C)3 311,600       OPERATING SUPPORT AND PJ GOES TO CAMP GRANTS
(44) GREATER MIAMI JEWISH FEDERATION
 
  		59-0624404 509(A)(1) 10,000       PJ STAFF SUBSIDY
(45) HABONIM DROR CAMP GALIL
 
  		23-6005866 509(A)(2) 27,371       GIJP MATCHING AND LEGACY GRANTS
(46) HABONIM DROR CAMP MOSHAVA
 
  		52-6054091 509(A)(2) 24,332       GIJP MATCHING GRANTS
(47) HABONIM DROR CAMP NA'ALEH
 
  		13-4125198 509(A)(1) 8,733       GIJP MATCHING GRANTS
(48) HABONIM DROR CAMP TAVOR
 
  		36-6009159 509(A)(2) 16,900       GIJP MATCHING AND LEGACY GRANTS
(49) HADASSAH
 
  		13-1656651 509(A)(1) 11,161       TECHNOLOGY PROGRAM GRANTS
(50) HAMPSHIRE COLLEGE
 
  		04-6130872 509(A)(1) 5,000       JEWISH LIFE PROGRAM
(51) HASHOMER HATZAIR
 
  		13-5653335 509(A)(1) 33,600       GIJP MATCHING GRANTS
(52) HEBREW HIGH SCHOOL OF NEW ENGLAND
 
  		06-1455973 501(C)3 61,738       OPERATING SUPPORT
(53) HERITAGE ACADEMY SUM
 
  		04-2203827 501(C)3 238,923       OPERATING SUPPORT
(54) HERZL CAMP
 
  		41-6009136 509(A)(2) 10,000       LEGACY GRANTS
(55) HEVREH OF SOUTHERN BERKSHIRES
 
  		04-2683112 501(C)3 5,000       TEEN AND FAMILY GRANTS
(56) HILLEL - THE FOUNDATION FOR JEWISH CAMPUS LIFE
 
  		52-1844823 509(A)(1) 50,000       INTERNSHIP PROGRAM GRANTS
(57) HILLEL AT UMASS
 
  		04-3110103 509(A)(1) 12,343       LEGACY AND OPERATING GRANTS
(58) INTERFAITHFAMILYCOM
 
  		04-3577816 501(C)3 5,000       OPERATING SUPPORT
(59) ISABELLA FREEDMAN JEWISH RETREAT CENTER
 
  		13-1623922 509(A)(1) 6,395       GIJP MATCHING GRANTS
(60) JCC CAMP INTERLAKEN
 
  		39-0806234 509(A)(2) 48,611       GIJP MATCHING GRANTS
(61) JEWISH CAUSES OF CHOICE INC
 
  		26-2818594 509(A)(1) 10,000       OPERATING SUPPORT
(62) JEWISH CHILDRENS REGIONAL SERVICE
 
  		72-0408936 509(A)(1) 5,000       PJ STAFF SUBSIDY
(63) JEWISH COMM FEDERATION OF SAN FRANCISCO
 
  		94-1156533 509(A)(1) 10,000       PJ STAFF SUBSIDY
(64) JEWISH COMMUNITY ASSOCIATION OF AUSTIN
 
  		74-1469465 509(A)(1) 5,925       PJ STAFF SUBSIDY
(65) JEWISH COMMUNITY CENTER
 
  		31-0536986 509(A)(1) 10,000       PJ STAFF SUBSIDY
(66) JEWISH COMMUNITY CENTER OF DUTCHESS COUNTY INC
 
  		14-1338474 509(A)(2) 5,000       PJ STAFF SUBSIDY
(67) JEWISH COMMUNITY CENTER OF SYRACUSE INC
 
  		15-0539101 509(A)(2) 6,000       PJ STAFF SUBSIDY
(68) JEWISH COMMUNITY CENTERS OF GREATER BOSTON
 
  		04-2317972 501(C)3 10,000       PJ STAFF SUBSIDY
(69) JEWISH COMMUNITY FEDERATION OF LOUISVILLE INC
 
  		61-0444765 509(A)(1) 10,000       PJ STAFF SUBSIDY
(70) JEWISH COMMUNITY FEDERATION OF THE GREATER EAST BAY
 
  		94-1156560 509(A)(1) 5,000       PJ STAFF SUBSIDY
(71) JEWISH COMMUNITY FOUNDATION OF CENTRAL PENNSYLVANIA
 
  		23-1352587 509(A)(1) 5,000       TEEN AND FAMILY GRANTS
(72) JEWISH COMMUNITY FOUNDATION OF SAN DIEGO
 
  		95-2504044 509(A)(1) 7,500       LEGACY GRANTS
(73) JEWISH COMMUNITY OF AMHERST
 
  		04-2394315 509(A)(1) 23,042       LEGACY, TEEN AND FAMILY, ARTS GRANTS
(74) JEWISH EDUCATION SERVICE OF NORTH AMERICA
 
  		13-1628141 501(C)3 60,873       JEWISH EDUCATION GRANTS
(75) JEWISH FEDERATION COUNCIL OF GREATER LOS ANGELES
 
  		95-1643388 509(A)(1) 15,000       PJ STAFF SUBSIDY
(76) JEWISH FEDERATION OF GREATER DAYTON
 
  		31-0537488 509(A)(1) 6,060       PJ STAFF SUBSIDY & TEEN AND FAMILY GRANTS
(77) JEWISH FEDERATION OF GREATER HOUSTON
 
  		74-1109654 509(A)(1) 9,790       PJ STAFF SUBSIDY
(78) JEWISH FEDERATION OF GREATER INDIANAPOLIS
 
  		35-0888017 509(A)(1) 8,000       PJ STAFF SUBSIDY
(79) JEWISH FEDERATION OF GREATER KANSAS CITY
 
  		44-0545913 509(A)(1) 10,000       PJ STAFF SUBSIDY
(80) JEWISH FEDERATION OF GREATER PHOENIX
 
  		86-0096784 509(A)(1) 5,000       PJ STAFF SUBSIDY
(81) JEWISH FEDERATION OF GREATER SEATTLE
 
  		91-0575950 509(A)(1) 20,000       PJ STAFF SUBSIDY & TEEN AND FAMILY GRANTS
(82) JEWISH FEDERATION OF LAS VEGAS
 
  		88-0098500 509(A)(1) 10,000       PJ STAFF SUBSIDY
(83) JEWISH FEDERATION OF METROPOLITAN CHICAGO
 
  		36-2167761 509(A)(1) 10,000       PJ STAFF SUBSIDY
(84) JEWISH FEDERATION OF METROPOLITAN DETROIT
 
  		38-1359214 509(A)(2) 5,000       PJ STAFF SUBSIDY
(85) JEWISH FEDERATION OF OMAHA INC
 
  		47-0384659 509(A)(1) 5,000       TEEN AND FAMILY GRANTS
(86) JEWISH FEDERATION OF SILICON VALLEY
 
  		94-1167405 509(A)(1) 5,000       PJ STAFF SUBSIDY
(87) JEWISH FEDERATION OF SOUTHERN ARIZONA
 
  		86-0096795 509(A)(1) 10,000       PJ STAFF SUBSIDY
(88) JEWISH FEDERATION OF ST LOUIS
 
  		43-0652643 509(A)(1) 7,800       PJ STAFF SUBSIDY
(89) JEWISH FEDERATION OF THE BERKSHIRES
 
  		04-2131409 501(C)3 6,700       LEGACY, PJ STAFF SUBSIDY, ARTS GRANTS
(90) JEWISH FEDERATION OF THE SACRAMENTO REGION
 
  		94-1156558 509(A)(1) 10,000       PJ STAFF SUBSIDY
(91) JEWISH FEDERATION OF WESTERN MASSACHUSETTS
 
  		04-2127023 501(C)3 125,500       OPERATING SUPPORT, LEGACY, PJ STAFF SUBSIDY, ARTS GRANTS
(92) JEWISH FUNDERS NETWORK
 
  		23-2742482 501(C)3 5,000       TEEN AND FAMILY GRANTS
(93) JEWISH THEOLOGICAL SEMINARY OF AMERICA
 
  		13-6167967 501(C)3 33,000       JEWISH EDUCATION GRANTS
(94) LANDERGRINSPOON ACADEMY
 
  		04-3304825 501(C)3 152,521       OPERATING SUPPORT, LEGACY, PJ STAFF SUBSIDY, ARTS GRANTS
(95) LAWRENCE FAMILY JEWISH COMMUNITY CENTERS OF SAN DIEGO COUNTY
 
  		95-1985444 509(A)(1) 10,000       PJ STAFF SUBSIDY
(96) LUBAVITCHER YESHIVA ACADEMY
 
  		04-6004494 501(C)3 64,001       OPERATING SUPPORT, LEGACY, ARTS GRANTS
(97) MECHON HADAR
 
  		26-4412164 501(C)3 20,000       OPERATING SUPPORT
(98) MEMPHIS JEWISH FEDERATION
 
  		62-0475747 509(A)(2) 6,500       PJ STAFF SUBSIDY
(99) MINNEAPOLIS JEWISH FEDERATION
 
  		41-0693866 501(C)3 6,420       PJ STAFF SUBSIDY
(100) NATIONAL RAMAH COMMISSION
 
  		13-6161110 509(A)(1) 32,633       GIJP MATCHING GRANTS
(101) NATIONAL YIDDISH BOOK CENTER
 
  		04-2708878 501(C)3 5,000       OPERATING SUPPORT
(102) NEW JERSEY Y CAMPS
 
  		22-1487266 509(A)(2) 5,000       LEGACY GRANTS
(103) PARTNERSHIP FOR EFFECTIVE LEARNING AND INNOVATIVE EDUCATION
 
  		26-1211731 509(A)(1) 100,000       JEWISH EDUCATION GRANTS
(104) PARTNERSHIP FOR EXCELLENCE IN JEWISH EDUCATION
 
  		04-3365815 509(A)(1) 300,000       JEWISH EDUCATION GRANTS
(105) PINEMERE CAMP ASSOCIATION
 
  		23-1429830 509(A)(2) 8,730       GIJP MATCHING GRANTS
(106) RAMAH DAROM - THE CENTER FOR SOUTHERN JEWRY
 
  		58-2146741 509(A)(1) 5,000       LEGACY GRANTS
(107) RECONSTRUCTIONIST RABBINICAL COLLEGE
 
  		23-1710675 501(C)3 5,000       OPERATING SUPPORT
(108) SARASOTA-MANATEE JEWISH FEDERATION INC
 
  		59-1227747 509(A)(1) 6,500       PJ STAFF SUBSIDY
(109) SINAI ACADEMY OF THE BERKSHIRES
 
  		04-3273787 501(C)3 53,789       OPERATING SUPPORT
(110) SPRINGFIELD JEWISH COMMUNITY CENTER
 
  		04-2103802 501(C)3 123,907       OPERATING SUPPORT, LEGACY, JEWISH EDUCATION GRANTS
(111) SURPRISE LAKE CAMP
 
  		13-1623869 509(A)(1) 34,390       LEGACY, GIJP MATCHING GRANTS
(112) TAMARACK CAMPS
 
  		38-1360545 509(A)(2) 35,840       LEGACY, GIJP MATCHING GRANTS
(113) TAMPA JCC AND FEDERATION
 
  		23-7182057 509(A)(1) 9,000       PJ STAFF SUBSIDY
(114) TEMPLE BETH EL
 
  		04-2149322 501(C)3 19,500       LEGACY, TEEN AND FAMILY, ARTS GRANTS
(115) THE HADASSAH-BRANDEIS INSTITUTE
 
  		04-2103552 509(A)(1) 21,572       OPERATING SUPPORT
(116) THE HARRY AND ROSE SAMSON FAMILY JEWISH COMMUNITY CENTER OF MILWAUKEE
 
  		39-0806234 509(A)(2) 7,800       PJ STAFF SUBSIDY
(117) THE ISRAEL PROJECT
 
  		37-1472882 509(A)(1) 5,000       OPERATING SUPPORT
(118) THE JEWISH COMMUNITY CENTER MANHATTAN
 
  		13-3490745 509(A)(1) 10,000       PJ STAFF SUBSIDY
(119) THE JEWISH FEDERATION OF GREATER ATLANTA
 
  		58-1021791 509(A)(1) 5,000       PJ STAFF SUBSIDY
(120) THE WASHINGTON INSTITUTE FOR NEAR EAST POLICY
 
  		52-1376034 509(A)(1) 40,000       OPERATING SUPPORT
(121) UJA FEDERATION OF GREATER TORONTO
 
  		10-8155797 509(A)(1) 10,000       PJ STAFF SUBSIDY
(122) UNION FOR REFORM JUDAISM
 
  		13-1663143 509(A)(1) 6,833       GIJP MATCHING GRANTS
(123) UNITED JEWISH COMMUNITIES OF METROWEST
 
  		22-1487222 509(A)(2) 5,000       PJ STAFF SUBSIDY
(124) UNITED JEWISH FEDERATION OF PITTSBURGH
 
  		25-1017602 509(A)(1) 5,000       PJ STAFF SUBSIDY
(125) UNITED STATES HOLOCAUST MEMORIAL MUSEUM
 
  		52-1309391 509(A)(1) 5,000       OPERATING SUPPORT
(126) URJ CAMP COLEMAN
 
  		13-1663143 509(A)(1) 27,000       LEGACY, GIJP MATCHING GRANTS
(127) URJ CAMP HARLAM
 
  		13-1663143 509(A)(1) 10,000       LEGACY
(128) URJ CAMP KALSMAN
 
  		13-1663143 509(A)(1) 51,049       GIJP MATCHING GRANTS
(129) URJ CAMP NEWMAN
 
  		13-1663143 509(A)(1) 21,088       LEGACY, GIJP MATCHING GRANTS
(130) URJ EISNER CAMP CRANE LAKE
 
  		13-1663143 509(A)(1) 14,644       LEGACY, GIJP MATCHING GRANTS
(131) URJ GREENE FAMILY CAMP
 
  		13-1663143 509(A)(1) 38,333       LEGACY, GIJP MATCHING GRANTS
(132) URJ HENRY S JACOBS CAMP
 
  		13-1663143 509(A)(1) 11,240       LEGACY, GIJP MATCHING GRANTS
(133) URJ OLIN-SANG-RUBY UNION INSTITUTE
 
  		13-1663143 509(A)(1) 12,800       LEGACY, GIJP MATCHING GRANTS
(134) YEARNING FOR LEARNING CENTER
 
  		03-0372485 509(A)(1) 10,000       PJ STAFF SUBSIDY
(135) YOUNG JUDAEA SPROUT LAKE CAMP
 
  		13-2830437 509(A)(1) 30,419       LEGACY, GIJP MATCHING GRANTS
2
Enter total number of section 501(c)(3) and government organizations ......................... Bullet Image
135
3
Enter total number of other organizations ................................ . Bullet Image
 
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2010

Schedule I (Form 990) 2010
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) TEACHER AWARDS 4 4,000      
(2) TUITION INCENTIVES 164 431,610      
(3) UNSUNG HERO AWARDS 12 5,500      
(4) TRAVEL GRANTS 81 76,082      
(5) PRESCHOOL GRANTS 16 9,500      
(6) CAMPING GRANTS 213 214,380      
(7) PROFESSIONAL DEVELOPMENT GRANTS 46 14,955      
(8) OTHER 194 54,644      

Part IV
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
Identifier Return Reference Explanation
PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS ARE MONITORED BY THE DIRECTOR OF GRANTS THROUGH A COMPUTERIZED SYSTEM. THE BOARD VOTES ON GRANT RECIPIENTS AND THE DIRECTOR OF GRANTS VERIFIES THAT THE GRANTEES MEET THE STANDARDS TO RECEIVE FUNDS. LARGER GRANTS REQUIRE INTERIM REPORTING AND REVIEW OF USE OF FUNDING.
Schedule I (Form 990) 2010


Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision of all the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....
2
 
 
3
Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ...............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? ........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regs. section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 50053T
Schedule J (Form 990) 2010

Schedule J (Form 990) 2010
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J-1 if additional space needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a.
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported in prior
Form 990 or
Form 990-EZ
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1) EDWARD KLINE (i)
(ii)		 187,500
0 		0
0 		0
0 		0
0 		0
0 		187,500
0 		0
0















Schedule J (Form 990) 2010

Schedule J (Form 990) 2010
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.
Identifier Return Reference Explanation
Schedule J (Form 990) 2010

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V lines 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ. MediumBulletSee separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Excess Benefit Transactions (section 501(c)(3) and section 501 (c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Description of transaction (c) Corrected?
Yes No





2
Enter the amount of tax imposed on the organization managers or disqualified persons during the year under section 4958. ......................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a.
(a) Name of interested person and purpose (b) Loan to or from the organization? (c)Original principal amount (d)Balance due (e) In default? (f) Approved by board or committee? (g)Written agreement?
To From Yes No Yes No Yes No
Total ...............Small Bullet $  
Part III
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b)Relationship between interested person and the organization (c)Amount of grant or type of assistance
For Privacy Act and Paperwork Reduction Act Notice, see the
Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2010
Schedule L (Form 990 or 990-EZ) 2010
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) BEVERLY PAVA FAMILY MEMBER OF JEREMY PAVA, BOARD TRUSTEE WITH VOTING RIGHTS. 10,859 COMPENSATION PAID   No
(2) SUSAN KLINE FAMILY MEMBER OF EDWARD KLINE, CURRENT OFFICER WITHOUT VOTING RIGHTS. 73,111 COMPENSATION PAID   No
(3)  
  		  4,910     No
(4) YITZ GREENBERG FOUNDATION TRUSTEE, PROVIDED SERVICES ON VOICES & VISIONS PROJECT 10,000 PURCHASED SERVICES   No
Part V
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule L (see instructions).
Identifier Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
NonCash Contributions
Right pointing arrow large imageComplete if the organization answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of Contributions or items contributed 		(c)
Contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		X 4 28,977,247 THIRD PARTY APPRAISAL
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
4
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1-28 that it
must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell non-cash
contributions? ............................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report revenues in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) 2010
Schedule M (Form 990) 2010
Page 2
Part II
Supplemental Information. Complete this part to provide the information required by Part I, lines 30b,
32b, and 33. Also complete this part for any additional information.
Identifier Return Reference Explanation
Schedule M (Form 990) 2010
Additional Data


Software ID:  
Software Version:  
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.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Identifier Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2   PART VI: LINE 2: JEREMY PAVA AND HAROLD GRINSPOON - BUSINESS RELATIONSHIP DIANE TRODERMAN AND HAROLD GRINSPOON- FAMILY RELATIONSHIP WINIFRED SANDLER AND HAROLD GRINSPOON - FAMILY RELATIONSHIP EDWARD KLINE AND SUSAN KLINE - FAMILY RELATIONSHIP
FORM 990, PART VI, SECTION B, LINE 11   JEREMY PAVA, A BOARD TRUSTEE, AND MATT MOTYKA, THE DIRECTOR OF ACCOUNTING, REVIEW THE RETURN IN DETAIL AND THEREAFTER, PROVIDE A COPY TO ALL MEMBERS OF THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO THE FILING OF THE 990.
  FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD ARE REQUIRED TO DISCLOSE AN INTEREST IN ANY TRANSACTION OR ARRANGEMENT AND THE MEMBER IS REQUIRED TO ABSTAIN FROM PARTICIPATING IN THE DISCUSSIONS AND VOTING REGARDING THE TRANSACTION IF THE INTEREST IS DETERMINED TO BE A CONFLICT OF INTEREST OR MAY BE CONSTRUED AS A CONFLICT OF INTEREST. THE REMAINING BOARD MEMBERS SHALL DETERMINE IF THE TRANSACTION OR ARRANGEMENT IS FAIR AND REASONABLE TO THE FOUNDATION AND IN ITS BEST INTEREST AND FOR ITS OWN BENEFIT.
  FORM 990, PART VI, SECTION B, LINE 15 PERSONNEL COMMITTEE(CONSISTING OF 3 BOARD MEMBERS) CONDUCTS SURVEY OF COMPENSATION PAID BY LIKE ORGANIZATIONS, APPROVES COMPENSATION DECISIONS, AND DOCUMENTS THE DELIBERATION AND DECISION OF EXECUTIVE COMPENSATION. THE LAST FULL REVIEW TO DETERMINE OFFICER COMPENSATION WAS DONE IN 2008.
  FORM 990, PART VI, SECTION C, LINE 18 THE ORGZANIZATION MAKES ITS 1023, 990 AND 990-T AVAILABLE UPON REQUEST
  FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 9,836,343. CHANGE IN ACCRUED COMMITMENTS AND GRANTS PAYABLE 4,155,464. PARTNERSHIP INTERESTS: DIFF REALIZED V UNREALIZED INCOME/GAIN -26,522,469. CHANGE IN MARKET VALUE OF LIMITED PARTNERSHIP INVESTMENTS 3,378,663. PARTNERSHIP INTERESTS: NONDEDUCTIBLE EXPENSE -4,308. TOTAL TO FORM 990, PART XI, LINE 5: -9,156,307.
DESCRIPTION OF CHANGE IN PROCESS 990 PART XI, LINE 2C THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.

OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)
(a)
Name, address, and EIN of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income
(e)
End-of-year assets


 		(f)
Direct controlling
entity







(1) HGF REALTY LLC
380 UNION ST
W SPFLD,MA01089
20-4648790 		ACQUIRE, DEVELOP, LEASE, AND DISPOSE OF REAL ESTATE MA   211,681  
(2) THE HAROLD GRINSPOON INTERNATIONAL FOUNDATION LLC
380 UNION ST
W SPFLD,MA01089
27-0176319 		PURSUE EXCLUSIVELY RELIGIOUS, CHARITABLE, LITERARY OR EDUCATIONAL PURPOSES MA   25,761  








Part II
Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled organization
Yes No
(1) BIRTHRIGHT ISRAEL FOUNDATION

PO BOX 1784

NEW YORK,NY10156
13-4092050 		PROVIDES EDUCATIONAL TRIPS TO ISRAEL FOR JEWISH YOUNG ADULTS NY 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(2) HEBREW HIGH SCHOOL OF NEW ENGLAND

1244 N MAIN ST

WEST HARTFORD,CT06117
06-1455973 		PROVIDE HIGH SCHOOL JEWISH RELIGIOUS INSTRUCTION CT 501(C)(3) 170(B)(1)(A)(II) NOT KNOWN
 
 
No
(3) THE JEWISH FEDERATIONS OF NORTH AMERICA INC

111 EIGHTH AVE STE 11E

NEW YORK,NY10011
13-1624240 		PROTECT & ENHANCE THE WELL-BEING OF JEWS & JEWISH COMMUNITIES NY 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(4) FOUNDATION FOR JEWISH CAMPING INC

15 WEST 36TH ST

NEW YORK,NY10018
22-3551013 		BUILD A JEWISH IDENTITY AND INCREASE QUANTITY/QUALITY OF JEWISH CAMPING NY 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(5) JEWISH FEDERATION OF WESTERN MASSACHUSETTS

1160 DICKINSON ST

SPRINGFIELD,MA01108
04-2127023 		TO ENSURE CONTINUITY & WELL-BEING OF A VIBRANT JEWISH COMMUNITY MA 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No




For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V—UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) TEXAS MOUNT VERNON MANOR LIMITED PARTNERSHIP

380 UNION STREET
WEST SPRINGFIELD,MA01089
04-3203704 		REAL ESTATE TX N/A
 INVESTMENT 168,715 851,328   No -1   No 62.750 %
(2) CARRIAGE POLO RUN LLC

380 UNION STREET
WEST SPRINGFIELD,MA01089
26-2017751 		REAL ESTATE CT N/A
 INVESTMENT 465,478 2,512,112   No 1   No 53.500 %










Part IV
Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)
(a)
Name, address, and EIN of related organization



 		(b)
Primary activity



 		(c)
Legal domicile
(state or
foreign
country)
 		(d)
Direct controlling
entity


 		(e)
Type of entity
(C corp, S corp,
or trust)

 		(f)
Share of total income



 		(g)
Share of
end-of-year
assets

 		(h)
Percentage
ownership












Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 3
Part V
Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)
Note. Complete line 1 if any entity is listed in Parts II, III or IV.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Sale of assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Purchase of assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Exchange of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Lease of facilities, equipment, or other assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Performance of services or membership or fundraising solicitations for other organization(s) . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations by other organization(s) . . . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Sharing of facilities, equipment, mailing lists, or other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of paid employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Reimbursement paid to other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid by other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Other transfer of cash or property to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of other organization 		(b)
Transaction
type(a-r) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) THE JEWISH FEDERATIONS OF NORTH AMERICA

 B 2,617,531 CASH GRANT
(2) JEWISH FEDERATION OF WESTERN MASSACHUSETTS

 B 125,500 CASH GRANT
(3) HEBREW HIGH SCHOOL OF NEW ENGLAND

 B 134,098 CASH GRANT
(4) FOUNDATION FOR JEWISH CAMP

 B 311,600 CASH GRANT
(5) BIRTHRIGHT ISRAEL FOUNDATION

 B 100,000 CASH GRANT
(6)
Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Are all
partners
section
501(c)(3)
organizations? 		(e)
Share of
end-of-year
assets 		(f)
Disproprtionate allocations? 		(g)
Code V—UBI
amount in box
20 of Schedule K-1
(Form 1065) 		(h)
General or
managing
partner?
Yes No Yes No Yes No






























Schedule R (Form 990) 2010
Schedule R (Form 990) 2010
Page 5
Part VII
Supplemental Information
Complete this part to provide additional information for responses to questions on Schedule R (see instructions).
Identifier Return Reference Explanation
Additional Data


Software ID:  
Software Version: