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 private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 09-01-2014 , and ending 08-31-2015
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)
67 HUNT STREET NO 100
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
AGAWAM, MA01001
D Employer identification number

04-6685725
E Telephone number

G Gross receipts $ 41,415,166
F Name and address of principal officer:
WINIFRED SANDLER GRINSPOO
67 HUNT STREET NO 100
AGAWAM,MA01001
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.HGF.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
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 6
5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) ...... 5 92
6 Total number of volunteers (estimate if necessary) ............. 6 50
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 201,605
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 98,630
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 11,744,857 8,889,976
9 Program service revenue (Part VIII, line 2g) ......... 6,018,502 7,492,050
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,993,817 8,149,019
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 14,126,858 10,804,975
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 37,884,034 35,336,020
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 8,305,008 10,092,158
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) 5,411,025 6,276,084
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 232,530 232,709
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet854,857    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 9,987,063 10,857,589
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 23,935,626 27,458,540
19 Revenue less expenses. Subtract line 18 from line 12....... 13,948,408 7,877,480
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 338,950,538 321,376,347
21 Total liabilities (Part X, line 26)............. 11,907,670 10,024,333
22 Net assets or fund balances. Subtract line 21 from line 20..... 327,042,868 311,352,014
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 Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2014)
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line 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 organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations 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 $ 15,378,287 including grants of $ 5,340,671 ) (Revenue $ 7,481,369 )
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 2015 OVER 155,856 CHILDREN AND FAMILIES IN OVER 300 COMMUNITIES RECEIVED BOOKS AND MATERIALS MONTHLY.
4b (Code:   ) (Expenses $ 2,596,203 including grants of $ 1,379,368 ) (Revenue $   )
THE JCAMP180 (FORMERLY KNOWN AS THE GRINSPOON INSTITUTE FOR JEWISH PHILANTHROPY (GIJP)) PROVIDES MENTORING SERVICES AND CHALLENGE GRANTS TO NONPROFIT JEWISH OVERNIGHT CAMPS AND OTHER ORGANIZATIONS. JCAMP180 FOCUSES ON STRATEGIC PLANNING, LEADERSHIP DEVELOPMENT, FUNDRAISING, AND OVERALL CAPACITY BUILDING.
4c (Code:   ) (Expenses $ 4,483,344 including grants of $ 3,372,119 ) (Revenue $ 11,886 )
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.
(Code:   ) (Expenses $ 478,193 including grants of $   ) (Revenue $ 545 )
VOICES & VISIONS, FORMERLY A PILOT PROGRAM UNDER PJ LIBRARY, PAIRS QUOTES AND IMAGES TO OFFER A NEW AND DYNAMIC VISION TO ENGAGE THE JEWISH PEOPLE IN CONVERSATIONS REGARDING THEIR OWN IDENTITIES.
4d Other program services (Describe in Schedule O.)
(Expenses $ 478,193 including grants of $   ) (Revenue $ 545 )
4e Total program service expensesMediumBullet22,936,027
Form 990 (2014)
Form 990 (2014)
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 (see instructions)? 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, or have a section 501(h) election in effect during the tax year? 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 for which 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 for escrow or custodial account liability; 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 temporarily restricted endowments, permanent endowments, 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, line 10?
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 VIIClick 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 VIIIClick 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 IXClick 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 XClick 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 XClick 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 and XII Click to see attachment.................
12a
 
No
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 and XII is optional Click to see attachment
12b
Yes
 
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, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV......... 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 other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IVClick 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 other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV... 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 (see instructions) .... Click to see attachment
17
Yes
 
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............ Click to see attachment
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................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government 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 or other assistance to or for domestic individuals 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, line 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 lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
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), 501(c)(4), and 501(c)(29) 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
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 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 employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? 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 direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
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, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, 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
35b
Yes
 
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 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
85
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
92
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” to line 3b, 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, securities account, or other financial account)?..........................
4a
Yes
 
b
If "Yes," enter the name of the foreign country: MediumBulletIS
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
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 as charitable contributions?...
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
 
 
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
 
No
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.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring 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. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the 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 amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2014)
Form 990 (2014)
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 or note to any line 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
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
6
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
Yes
 
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
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
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete 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 this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did 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 15a or 15b, 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," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take 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 made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletJEREMY PAVA

380 UNION STREET
WEST SPRINGFIELD,MA01089 (413) 781-0712
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line 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. 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 organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(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; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) HAROLD GRINSPOON........................................................................
TRUSTEE
 30.00
.......................   		X           0 0 0
(2) JEREMY PAVA........................................................................
TRUSTEE
 10.00
.......................   		X           0 0 0
(3) WINIFRED SANDLER GRINSPOON........................................................................
TRUSTEE
 40.00
.......................   		X           0 0 0
(4) MICHAEL BOHNEN........................................................................
TRUSTEE
 4.00
.......................   		X           0 0 0
(5) RABBI IRVING GREENBERG........................................................................
TRUSTEE
 4.00
.......................   		X           0 0 0
(6) DIANE TRODERMAN........................................................................
TRUSTEE
 8.00
.......................   		X           0 0 0
(7) LAUREN SPITZ........................................................................
TRUSTEE
 4.00
.......................   		X           0 0 0
(8) LEIGH WEISS........................................................................
TRUSTEE
 4.00
.......................   		X           0 0 0
(9) DAVID GALPER........................................................................
TRUSTEE
 4.00
.......................   		X           0 0 0
(10) ADRIAN DION........................................................................
CHIEF OPERATING OFFICER
 40.00
.......................   		    X       169,144 0 4,262
(11) MATTHEW MOTYKA........................................................................
CHIEF FINANCIAL OFFICER
 40.00
.......................   		    X       143,408 0 3,602
(12) VIKAS SINGHVI........................................................................
CHIEF INFORMATION OFFICER
 40.00
.......................   		    X       12,692 0 0
(13) TAMAR REMZ........................................................................
CHIEF OF PARTNERSHIPS
 40.00
.......................   		      X     226,781 0 10,196
(14) MARK GOLD........................................................................
DIRECTOR, JCAMP180
 40.00
.......................   		        X   133,495 0 3,386
(15) MARK JOFFE........................................................................
DIRECTOR, PJ INTERNATIONAL
 40.00
.......................   		        X   128,364 0 1,421
(16) JIM BAIRD........................................................................
DIRECTOR, SOFTWARE
 40.00
.......................   		        X   112,537 0 2,700
(17) ARLENE SCHIFF........................................................................
DIRECTOR LIFE & LEGACY
 40.00
.......................   		        X   144,516 0 2,365
Form 990 (2014)
Form 990 (2014)
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 (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(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; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) PAUL LEWIS........................................................................
PROGRAM OFFICER PJ
 40.00
.......................   		        X   110,211 0 2,750
(19) KATE CONN EMPLOYED THRU FY14........................................................................
FORMER CHIEF EXECUTIVE OFFICER
 40.00
.......................   		          X 266,706 0 0






















1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 1,447,854 0 30,682
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet9
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
Yes
 
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. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
LOU COVE,
14 WOODLOT ROAD
AMHERST,MA01002 		CONSULTING 248,953
BOSTON INTERACTIVE

529 MAIN STREET
CHARLESTOWN,MA02129 		WEB DEVELOPMENT 211,250
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet2
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		8,889,976
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet 8,889,976
Program Service RevenueAmt Business Code
2a PJ LIBRARY BOOK PROGRA 900099 7,481,369 7,481,369    
b OTHER 900099 10,681 10,681    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 7,492,050
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 3,884,764     3,884,764
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 10,343,401  
b Less: cost or other basis and sales expenses 6,079,146  
c Gain or (loss) 4,264,255  
d Net gain or (loss)..........MediumBullet 4,264,255     4,264,255
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 523000 10,636,026   71,001 10,565,025
b INVEST. PTPS K-1'S 523000 164,901   130,604 34,297
c MISCELLANEOUS INCOME 900099 4,048     4,048
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 10,804,975
12 Total revenue. See Instructions......MediumBullet 35,336,020 7,492,050 201,605 18,752,389
Form 990 (2014)
Form 990 (2014)
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).Check if Schedule O contains a response or note to any line in this Part IX ...............
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 domestic organizations and domestic governments. See Part IV, line 21 .... 5,861,211 5,861,211
2 Grants and other assistance to domestic individuals. See Part IV, line 22 .... 694,378 694,378
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............ 3,536,569 3,536,569
4 Benefits paid to or for members ....    
5 Compensation of current officers, directors, trustees, and key employees .... 327,035 294,332 32,703  
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 .... 5,217,942 3,598,094 1,197,192 422,656
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 66,207 46,477 14,698 5,032
9 Other employee benefits ....... 438,933 308,131 97,443 33,359
10 Payroll taxes ........... 225,967 158,629 50,165 17,173
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 31,191 18,075 13,116  
c Accounting ........... 30,000   30,000  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 232,709 232,709
f Investment management fees ...... 698,600   698,600  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) .... 520,977 291,914 229,063  
12 Advertising and promotion .... 428,552 405,654   22,898
13 Office expenses ....... 1,329,081 1,245,304 83,777  
14 Information technology ...... 313,788 74,432 239,356  
15 Royalties ..        
16 Occupancy ........... 305,493 283,026 22,467  
17 Travel ............ 723,128 600,199 31,310 91,619
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 602,440 575,684 1,595 25,161
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 621,915   621,915  
23 Insurance .............. 66,881   66,881  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a BOOKS AND CD'S 4,837,930 4,837,930    
b FEDERAL TAX EXPENSE 122,571   122,571  
c VARIOUS PROGRAM-RELATED 105,988 105,988    
d TELEPHONE 101,853   101,853  
e All other expenses 17,201   12,951 4,250
25 Total functional expenses. Add lines 1 through 24e 27,458,540 22,936,027 3,667,656 854,857
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 589,020 1 725,594
2 Savings and temporary cash investments .........   2  
3 Pledges and grants receivable, net ........... 3,848,854 3 7,727,290
4 Accounts receivable, net .............   4  
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net ............. 683,970 7 251,933
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges .......... 100,941 9 29,495
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 3,504,212
b Less: accumulated depreciation ..... 10b 1,657,448 1,726,574 10c 1,846,764
11 Investments—publicly traded securities .......... 213,099,369 11 191,770,692
12 Investments—other securities. See Part IV, line 11 ..... 118,901,810 12 119,024,579
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ...........   15  
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 338,950,538 16 321,376,347
Liabilities 17 Accounts payable and accrued expenses ......... 1,265,426 17 614,929
18 Grants payable ................. 10,185,785 18 8,713,293
19 Deferred revenue ................ 456,459 19 696,111
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other 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 (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................   25  
26 Total liabilities. Add lines 17 through 25......... 11,907,670 26 10,024,333
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 322,017,289 27 300,687,039
28 Temporarily restricted net assets ........... 4,905,579 28 10,544,975
29 Permanently restricted net assets ........... 120,000 29 120,000
Organizations that do not follow SFAS 117 (ASC 958), 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 ........... 327,042,868 33 311,352,014
34 Total liabilities and net assets/fund balances ........ 338,950,538 34 321,376,347
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
35,336,020
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
27,458,540
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
7,877,480
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
327,042,868
5
Net unrealized gains (losses) on investments ...............
5
-17,689,693
6
Donated services and use of facilities .................
6
1,683
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-5,880,324
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
311,352,014
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line 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
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 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?
2c
 
No
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
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 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID:  
Software Version:  
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 Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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
a
b
c
d
e
f
Enter the number of supported organizations ............................. 5
g
Provide the following information about the supported organization(s).
(i)Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
(A) FOUNDATION FOR JEWISH CAMPING
  		223551013   Yes   324,400 0
(B) THE JEWISH FEDERATIONS OF NORTH AMERICA (UNITED JEWISH COMMUNITIES)
  		131624240   Yes   3,500,000 0
(C) BIRTHRIGHT ISRAEL FOUNDATION
  		134092050   Yes   0 0
(D) JEWISH COMMUNITY CENTERS OF GREATER BOSTON
  		042317972   Yes   42,840 0
(E) JEWISH FEDERATION OF THE BERKSHIRES
  		042131409   Yes   2,221 0
Total : 55 3,869,461

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (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) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support Add lines 7 through 10.  
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 3
Part III
Support Schedule for Organizations Described in Section 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) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (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) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (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 VI.) ..            
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) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
No
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
No
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
No
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
 
No
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
Yes
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
Yes
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
No
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
No
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
No
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).
8
 
No
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
No
b
Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
No
c
Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
No
10a
Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.
10a
 
No
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
No
b
A family member of a person described in (a) above?
11b
 
No
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
No
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 5
Part IV
Supporting Organizations (continued)

Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
Yes
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
No
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 6
Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1.   Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    

Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors (explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by .035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    

Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7   Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 7
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity		  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations  
4 Amounts paid to acquire exempt-use assets  
5 Qualified set-aside amounts (prior IRS approval required)  
6 Other distributions (describe in Part VI). See instructions  
7Total annual distributions. Add lines 1 through 6.  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions		  
9 Distributable amount for 2014 from Section C, line 6  
10 Line 8 amount divided by Line 9 amount  

Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2014 		(iii)
Distributable
Amount for 2014
1 Distributable amount for 2014 from Section C, line
6 		 
2 Underdistributions, if any, for years prior to 2014
(reasonable cause required--see instructions)		  
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2014 distributable amount  
i Carryover from 2009 not applied (see
instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2014 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2014 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2014, if any. Subtract lines 3g and 4a from line 2
(if amount greater than zero, see instructions)		  
6 Remaining underdistributions for 2014. Subtract
lines 3h and 4b from line 1 (if amount greater than
zero, see instructions)		  
7 Excess distributions carryover to 2015. Add lines
3j and 4c.		  
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......  
e From 2014.......  
Schedule A (Form 990 or 990-EZ) (2014)
Schedule A (Form 990 or 990-EZ) 2014
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
PART IV, SECTION A, LINE 5A: (I) THE FOLLOWING SUPPORTED ORGANIZATIONS WERE ADDED BY RESTATEMENT OF THE ORGANIZATION'S TRUST DOCUMENT IN ITS ENTIRETY AND EXECUTED BY THE ENTIRE BOARD OF TRUSTEES: JEWISH COMMUNITY CENTERS OF GREATER BOSTON,04-2317972 JEWISH FEDERATION OF THE BERKSHIRES,04-2131409 THE FOLLOWING SUPPORTED ORGANIZATIONS WERE REMOVED BY RESTATEMENT OF THE ORGANIZATION'S TRUST IN ITS ENTIRETY AND EXECUTED BY THE ENTIRE BOARD OF TRUSTEES: JEWISH FEDERATION OF GREATER NEW HAVEN, 06-0647025 JEWISH FEDERATION OF WESTERN MASSACHUSETTS, 04-2127023 (II) THE TRUST AGREEMENT HAS A MECHANISM THAT ALLOWS FOR TRUSTEE AND SUPPORTED ORGANIZATION CHANGES WITHOUT RESTATING THE TRUST. SUPPORTED ORGANIZATIONS MAY BE REPLACED BY OTHER JEWISH CHARITABLE ORGANIZATIONS OFFERING PROGRAMS CONSISTENT WITH THE MISSION OUTLINED IN THE TRUST DOCUMENT. AS THE TRUST AGREEMENT WAS AMENDED DURING THE PERIOD, THE TRUSTEES AND SUPPORTED ORGANIZATIONS WERE UPDATED TO REFLECT THE CURRENT BOARD. (III) THE ORGANIZATION'S TRUST DOCUMENT CONTAINS A POWER OF AMENDMENT. (IV) IF THERE IS A CHANGE IN A REPRESENTATIVE SUPPORTED ORGANIZATION , THE TRUST DOCUMENT IS AMENDED.
PART IV, SECTION A, LINE 1: THE ORGANIZATION'S SUPPORTED ORGANIZATIONS ARE DESIGNATED BY PURPOSE OR CLASS IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE REPRESENTATIVE SUPPORTED ORGANIZATIONS THAT APPOINT A MAJORITY OF THE ORGANIZATION'S TRUSTEES AND CONTROL THE ORGANIZATION ARE ALL PUBLICLY SUPPORTED ORGANIZATIONS THAT ARE SPECIFIED BY NAME IN THE GOVERNING DOCUMENT OR THE DESIGNATION INSTRUMENTS WHICH ARE PART OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND WHICH FALL WITHIN THE CLASS OF SUPPORTED ORGANIZATIONS THAT THEY REPRESENT.
Schedule A (Form 990 or 990-EZ) 2014

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.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Name of the 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 on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, 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) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 2
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number

04-6685725
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 

   
 
 
  ,    

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 3
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number

04-6685725
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(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) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 4
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number

04-6685725
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. 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 $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(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) (2014)

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, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 value of contributions to (during year)    
3 Aggregate value of 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 can 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 through 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, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax 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 section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, 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 (ASC 958), 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 XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), 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)
Revenue 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 (ASC 958) relating to these items:
a
Revenue included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, 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 XIII.
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 XIII 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, for escrow or custodial account liability?
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 5,751,387 5,048,764 4,707,034 4,676,214 4,276,159
b Contributions ........     42,000 116,602 56,307
c Net investment earnings, gains, and losses -485,773 1,079,511 444,855 144,491 590,732
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		170,221 376,888 145,125 230,273 246,984
f Administrative expenses ....          
g End of year balance ...... 5,095,393 5,751,387 5,048,764 4,707,034 4,676,214
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet96.970 %
b
Permanent endowment SchDMd Bullet2.350 %
c
Temporarily restricted endowment SchDMd Bullet0.680 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
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 XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................      
b Buildings ................        
c Leasehold improvements ............   374,885 54,068 320,817
d Equipment ................   2,468,205 1,479,042 989,163
e Other .................   661,122 124,338 536,784
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 1,846,764
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. 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 		12,945,715 F

(B) PRIVATE EQUITY FUNDS 		22,683,172 F

(C) CD'S AND GOVERNMENT FUNDS 		11,222,806 F

(D) OTHER INVESTMENTS 		72,172,886 F





Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet 119,024,579
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Liability for uncertain tax positions. In Part XIII, 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 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 9,596,594
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -17,689,693
b Donated services and use of facilities ......... 2b 1,683
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 2,503,596
e Add lines 2a through 2d ..................... 2e -15,184,414
3 Subtract line 2e from line 1..................... 3 24,781,008
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 698,600
b Other (Describe in Part XIII.) ........... 4b 9,856,412
c Add lines 4a and 4b....................... 4c 10,555,012
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 35,336,020
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 25,287,448
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d -1,472,492
e Add lines 2a through 2d...................... 2e -1,472,492
3 Subtract line 2e from line 1..................... 3 26,759,940
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 698,600
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c 698,600
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 27,458,540
Part XIII
Supplemental Information
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, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: TO SUPPORT IN PERPETUITY THE MISSION OF THE FOUNDATION
PART X, LINE 2: 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, 2012.
PART XI, LINE 2D - OTHER ADJUSTMENTS: SECTION 754 ADJUSTMENT NOT RECORDED ON FINANICIAL STATEMENTS 2,581. CHANGE IN MARKET VALUE OF REAL ESTATE LIMITED PARTNERSHIP INTERESTS 2,501,015.
PART XI, LINE 4B - OTHER ADJUSTMENTS: PARTNERSHIP INTERESTS: NONDEDUCTIBLE EXPENSE 2,571. PARTNERSHIP K-1 REDEMPTION GAIN 9,853,841.
PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN ACCRUAL FOR COMMITMENTS AND GRANTS PAYABLE -1,472,492.
Schedule D (Form 990) 2014

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 Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 its grants
and other 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 its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in region (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 and investments
in region
MIDDLE EAST 0 4 PROGRAM SERVICES TO SUPPORT LITERACY, JEWISH AND COMMUNITY LIFE PROGRAMS IN ISRAEL 3,500,000
NORTH AMERICA 0 0 PROGRAM ASSISTANCEPROGRAM SERVICES PJ LIBRARY PROGRAM- DISTRIBUTE BOOKS TO CHILDREN IN CANADA AND MEXICO 363,078
EUROPE 0 1 PROGRAM SERVICES PJ LIBRARY PROGRAM-DISTRIBUTE BOOKS TO CHILDREN IN ENGLAND 123,303
RUSSIA & THE NEWLY INDEPENDENT STATES 0 1 PROGRAM SERVICES PJ LIBRARY PROGRAM-DISTRIBUTE BOOKS TO CHILDREN IN RUSSIA 124,670
CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT   38,715,815
           
           
           
           
           
           
           
           
           
           
           
           
3a Sub-total ..... 0 6 42,826,866
b Total from continuation sheets to Part I ... 0 0 0
c Totals (add lines 3a and 3b) 0 6 42,826,866
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2014
Schedule F (Form 990) 2014
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. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (a)(c) Region (b)(d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of non-cash
assistance 		(h) Description
of non-cash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
NORTH AMERICA TO SUPPORT A BOOK PROGRAM IN CANADA 9,793 CHECK      
MIDDLE EAST TO SUPPORT A BOOK PROGRAM IN ISRAEL 3,500,000 CHECK AND ELECTRONIC FUNDS TRANSFER      
NORTH AMERICA TO SUPPORT A BOOK PROGRAM IN CANADA 8,827 CHECK      
NORTH AMERICA TO SUPPORT A BOOK PROGRAM IN CANADA 14,262 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
Enter total number of other organizations or entities .......................MediumBullet
 
Schedule F (Form 990) 2014
Schedule F (Form 990) 2014Page 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.
Part III can be duplicated 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) 2014
Schedule F (Form 990) 2014
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, Return by a U.S. Transferor of Property to a Foreign Corporation (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, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; do not file with Form 990)............................
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, Information 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; do not file with Form 990).....................................
Schedule F (Form 990) 2014
Schedule F (Form 990) 2014
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information (see instructions).
ReturnReference Explanation
PART I, LINE 2: ALL FOREIGN GRANTS ARE MADE TO UNRELATED U.S. CHARITABLE ORGANIZATIONS THAT CONTRIBUTE OR USE THE FUNDS IN FOREIGN COUNTRIES SUCH AS ISRAEL. THE RESPONSIBILITY OF MONITORING THE FOREIGN GRANTS IS ASSUMED BY THE U.S. CHARITABLE ORGANIZATION RECEIVING THE FUNDS FROM THE HAROLD GRINSPOON FOUNDATION.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2014
Additional Data


Software ID:  
Software Version:  



SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form 990-EZ
filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
LOU COVE
14 WOODLOT ROAD
 
AMHERST, MA01002 		MARKETING & DEVELOPMENT   No 7,671,253 232,709 7,438,544
             
             
             
             
             
             
             
             
             
Total .................right arrow 7,671,253 232,709 7,438,544
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
MA
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2014
Schedule G (Form 990 or 990-EZ) 2014
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . .        
2 Less: Contributions . .        
3 Gross income (line 1
minus line 2) . . . 		       
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . .        
7 Food and beverages .        
8 Entertainment . . .        
9 Other direct expenses .        
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow  
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow  
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2014
Schedule G (Form 990 or 990-EZ) 2014
Page 3
11
Does the organization conduct gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activities conducted in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $  
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information (see instructions).
Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2014
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.
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC 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) CAMP STEIN
10460 N 56TH STREET
SCOTTSDALE,AZ85253 		86-0113949 501(C)(3) 75,000       MYM VI CHALLENGE CAMPAIGN
(2) JCC CAMP RUACH
775 TALAMINI ROAD
BRIDGEWATER,NJ088071739 		22-3681640 501(C)(3) 31,001       DAY2 CHALLENGE GRANT
(3) CAMP OLAMI
1035 NEWFIELD AVE
STAMFORD,CT069052521 		60-6469180 501(C)(3) 27,194       DAY2 CHALLENGE GRANT
(4) ABRAMS DAY CAMP
PO BOX 875
PRINCETON JUNCTION,NJ08550 		23-2215070 501(C)(3) 10,100       DAY2 CHALLENGE GRANT
(5) JEWISHCOLORADO
300 S DAHLIA ST STE 300
DENVER,CO80246 		01-0831698 501(C)(3) 40,611       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(6) SPRINGFIELD JEWISH COMMUNITY CENTER
1160 DICKINSON STREET
SPRINGFIELD,MA01108 		04-2103802 501(C)(3) 82,640       PIONEER VALLEY JEWISH FILM FESTIVAL & SUBFUND DISTRIBUTION
(7) HEBREW COLLEGE
160 HERRICK ROAD
NEWTON CENTRE,MA02459 		04-2104300 501(C)(3) 10,000       OPERATING SUPPORT
(8) JEWISH FAMILY SERVICE OF WESTERN MASSACHUSETTS
15 LENOX STREET
SPRINGFIELD,MA01108 		04-2104352 501(C)(3) 14,000       FAMILY EDUCATION & TEEN EDUCATION INITIATIVE
(9) JEWISH FEDERATION OF WESTERN MASSACHUSETTS
1160 DICKINSON ST
SPRINGFIELD,MA01108 		04-2127023 501(C)(3) 60,795       ANNUAL CAMPAIGN & PJL STAFF GRANT
(10) RACHEL'S TABLE
1160 DICKINSON ST
SPRINGFIELD,MA01108 		04-2127023 501(C)(3) 7,800       CJL SUSTAINABILITY AWARD & TEEN EDUCATION INITIATIVE
(11) TEMPLE BETH EL
594 CONVERSE STREET
LONGMEADOW,MA01106 		04-2149322 501(C)(3) 11,600       CJL SUSTAINABILITY AWARD, FAMILY EDUCATION & TEEN EDUCATION INITIATIVE
(12) HERITAGE ACADEMY
594 CONVERSE STREET
LONGMEADOW,MA01106 		04-2203827 501(C)(3) 213,243       HEAD OF SCHOOL SUPPLEMENTAL FUNDING, MUSIC PROGRAM, OPERATING SUPPORT & SUBFUND DISTRIBUTION
(13) JEWISH COMMUNITY CENTERS OF GREATER BOSTON
333 NAHANTON STREET
NEWTON CENTRE,MA02459 		04-2317972 501(C)(3) 42,840       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(14) JEWISH COMMUNITY OF AMHERST
742 MAIN STREET
AMHERST,MA01002 		04-2394315 501(C)(3) 13,500       FAMILY EDUCATION & TEEN EDUCATION INITIATIVE
(15) HEVREH OF SOUTHERN BERKSHIRES
270 STATE RD
GREAT BARRINGTON,MA01230 		04-2683112 501(C)(3) 6,750       FAMILY EDUCATION & TEEN EDUCATION INITIATIVE
(16) CAMP RAMAH IN NEW ENGLAND
2 COMMERCE WAY
NORWOOD,MA02062 		04-3035964 501(C)(3) 41,457       CHAI III CHALLENGE GRANT & SUBFUND DISTRIBUTION
(17) HILLEL AT UMASS
388 N PLEASANT STREET
AMHERST,MA01002 		04-3110103 501(C)(3) 15,527       GENERAL SUPPORT
(18) LANDER-GRINSPOON ACADEMY
257 PROSPECT STREET
NORTHAMPTON,MA01060 		04-3304825 501(C)(3) 131,914       HEAD OF SCHOOL SUPPLEMENTAL FUNDING, CJL SUSTAINABILITY AWARD, FAMILY EDUCATION INITIATIVE, MUSIC PROGRAM, OPERATING SUPPORT & REKINDLE SHABBAT
(19) INTERFAITHFAMILYCOM
90 OAK STREET 4TH FLOOR
NEWTON,MA02464 		04-3577816 501(C)(3) 10,000       PJL ENGAGEMENT GRANT
(20) CAMP AVODA
43 STANDISH ROAD
NEEDHAM,MA02492 		04-6002095 501(C)(3) 13,155       EVENT SPONSPORSHIP & CHAI III CHALLENGE GRANT
(21) CAMP BAUERCREST
17 OLD COUNTY ROAD
AMESBURY,MA01913 		04-6002096 501(C)(3) 12,035       CHAI II CHALLENGE GRANT
(22) LUBAVITCHER YESHIVA ACADEMY
1148 CONVERSE ST
LONGMEADOW,MA01106 		04-6004494 501(C)(3) 70,528       CJL SUSTAINABILITY AWARD, FAMILY EDUCATION INITIATIVE, MUSIC PROGRAM, PROFESSIONAL DEVELOPMENT GRANT, OPERATING SUPPORT & SUBFUND DISTRIBUTION
(23) CONGREGATION B'NAI ISRAEL
253 PROSPECT STREET
NORTHAMPTON,MA01060 		04-6052052 501(C)(3) 14,200       FAMILY EDUCATION
(24) ELI AND BESSIE COHEN CAMPS
888 WORCESTER STREET
WELLESLEY,MA02482 		04-6152862 501(C)(3) 15,800       DOR L'DOR PROGRAM & CHAI III CHALLENGE GRANT
(25) CAMP JORI
PO BOX 5299
WAKEFIELD,RI02879 		05-0268612 501(C)(3) 5,000       CAMP LEGACY GRANT
(26) JCC OF GREATER NEW HAVEN
360 AMITY ROAD
WOODBRIDGE,CT06525 		06-0647025 501(C)(3) 5,885       PJL STAFF GRANT
(27) MANDELL JEWISH COMMUNITY CENTER
335 BLOOMFIELD AVENUE
WEST HARTFORD,CT06117 		06-0662142 501(C)(3) 8,130       PJL STAFF GRANT
(28) HEBREW HIGH SCHOOL OF NEW ENGLAND
300 BLOOMFIELD AVENUE
WEST HARTFORD,CT06117 		06-1455973 501(C)(3) 60,891       OPERATING SUPPORT & SUBFUND DISTRIBUTION
(29) UJA FEDERATION OF GREENWICH
ONE HOLLY HILL LANE
GREENWICH,CT06830 		06-6068624 501(C)(3) 7,829       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(30) MARKS JCH OF BENSONHURST
7802 BAY PARKWAY
BROOKLYN,NY112141508 		11-1633484 501(C)(3) 20,833       PJ LIBRARY/GPG JEWISH ENGAGEMENT GRANT & PJL STAFF GRANT
(31) HERJC
295 MAIN STREET
EAST ROCKAWAY,NY11518 		11-1694954 501(C)(3) 6,040       PJL STAFF GRANT
(32) SID JACOBSON JEWISH COMMUNITY CENTER INC
300 FOREST DR
EAST HILLS,NY115481231 		11-1976051 501(C)(3) 35,000       DAY2 CHALLENGE GRANT
(33) CAMP FREIDBERG
15 NEIL CT
OCEANSIDE,NY115725815 		11-2002556 501(C)(3) 6,667       DAY I CHALLENGE GRANT
(34) JCC OF THE GREATER FIVE TOWNS
207 GROVE AVENUE
CEDARHURST,NY115161715 		11-2546437 501(C)(3) 5,605       PJL STAFF GRANT
(35) KINGS BAY YM-YWHA INC
3495 NOSTRAND AVENUE
BROOKLYN,NY112295131 		11-3068515 501(C)(3) 25,643       PJ LIBRARY/GPG JEWISH ENGAGEMENT GRANT & PJL STAFF GRANT
(36) SHOREFRONT YM-YWHA OF BRIGHTON- MANHATTAN BEACH
3300 CONEY ISLAND AVENUE
BROOKLYN,NY112356606 		11-3070228 501(C)(3) 26,552       PJL STAFF GRANT
(37) 92ND STREET Y
1395 LEXINGTON AVENUE
NEW YORK,NY10128 		13-1624229 501(C)(3) 14,755       PJL STAFF GRANT
(38) UNITED SYNAGOGUE OF CONSERVATIVE JUDAISM
1320 CENTRE STREET SUITE 304
NEWTON,MA02459 		13-1659707 501(C)(3) 91,256       PJ LIBRARY - USCJ PARTNERSHIP & PJL STAFF GRANT
(39) UNION FOR REFORM JUDAISM
633 3RD AVE FL 7
NEW YORK,NY10017 		13-1663143 501(C)(3) 139,902       URJ- PJL PARTNERSHIP, CHAI CHALLENGE CAMPAIGN & CHAI II CHALLENGE GRANT
(40) CAMP MORASHA
1118 AVENUE J 3RD FLOOR
BROOKLYN,NY11230 		13-1999091 501(C)(3) 26,667       CHAI III CHALLENGE GRANT
(41) YOUNG JUDAEA SPROUT LAKE CAMP
575 8TH AVENUE 11TH FLOOR
NEW YORK,NY10018 		13-2830437 501(C)(3) 13,649       CHAI CHALLENGE CAMPAIGN
(42) JEWISH FEDERATION OF ROCKLAND COUNTY
450 WEST NYACK ROAD
WEST NYACK,NY109940000 		13-3268920 501(C)(3) 10,902       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(43) THE JEWISH COMMUNITY CENTER MANHATTAN
334 AMSTERDAM AVENUE AT 76TH STREET
NEW YORK,NY100230000 		13-3490745 501(C)(3) 11,095       PJ LIBRARY/GPG JEWISH ENGAGEMENT GRANT & PJL STAFF GRANT
(44) B'NEI AKIVA OF THE US & CANADA
520 EIGHTH AVENUE 4TH FLOOR
NEW YORK,NY10018 		13-3713762 501(C)(3) 22,500       CHAI II CHALLENGE GRANT
(45) COUNCIL OF JEWISH EMIGRE COMMUNITY ORGANIZATIONS
40 EXCHANGE PLACE SUITE 1302
NEW YORK,NY10005 		13-3955736 501(C)(3) 9,440       PJL STAFF GRANT
(46) JEWISH COMMUNITY CENTERS ASSOC OF NORTH AMERICA
520 8TH AVE FL 4
NEW YORK,NY100184393 		13-5599486 501(C)(3) 35,691       CYM V CHALLENGE CAMPAIGN
(47) CAMP YOUNG JUDAEA TEL YEHUDAH
575 8TH AVENUE 11TH FLOOR
NEW YORK,NY10018 		13-5654375 501(C)(3) 6,176       CHAI CHALLENGE CAMPAIGN
(48) CAMP SENECA LAKE
200 CAMP ROAD
ROCHESTER,NY14527 		16-0743060 501(C)(3) 27,716       CHAI CHALLENGE CAMPAIGN
(49) JEWISH COMM FEDERATION OF GR ROCHESTER
441 EAST AVENUE
ROCHESTER,NY146071932 		16-0868942 501(C)(3) 7,003       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(50) JEWISH FEDERATION OF OMAHA FOUNDATION
333 S 132ND ST
OMAHA,NE681542106 		20-1123519 501(C)(3) 108,511       LIFE & LEGACY GRANT
(51) JEWISH COMMUNITY FOUNDATION INC
1301 SPRINGDALE ROAD SUITE 200
CHERRY HILL,NJ080032763 		20-1260545 501(C)(3) 137,500       LIFE & LEGACY GRANT
(52) RAMAH IN THE ROCKIES
300 S DAHLIA STREET SUITE 205
DENVER,CO80246 		20-4078988 501(C)(3) 54,000       CHAI III CHALLENGE GRANT
(53) JEWISH FEDERATION OF SOUTHERN NEW JERSEY
1301 SPRINGDALE ROAD SUITE 200
CHERRY HILL,NJ080032763 		21-0634489 501(C)(3) 13,815       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(54) JEWISH FEDERATION OF GREATER METROWEST
901 ROUTE 10 EAST
WHIPPANY,NJ079810000 		22-1487222 501(C)(3) 9,940       PJL STAFF GRANT & NATIONAL GRINSPOON AWARD
(55) BERGEN COUNTY Y A JCC
605 PASCACK ROAD
WASHINGTON TOWNSHIP,NJ076764325 		22-1487394 501(C)(3) 22,261       PJL STAFF GRANT
(56) THE JEWISH FEDERATION IN THE HEART OF NEW JERSEY
230 OLD BRIDGE TURNPIKE
SOUTH RIVER,NJ08882 		22-1500549 501(C)(3) 14,740       PJL STAFF GRANT
(57) JEWISH FEDERATION OF CENTRAL NEW JERSEY
901 ROUTE 10 EAST
WHIPPANY,NJ079810000 		22-1533506 501(C)(3) 7,925       PJL STAFF GRANT
(58) JEWISH COMMUNITY FOUNDATION OF METROWEST
901 ROUTE 10
WHIPPANY,NJ07981 		22-1714130 501(C)(3) 137,500       LIFE & LEGACY GRANT
(59) JCC OF CENTRAL NEW JERSEY
1391 MARTINE AVE
SCOTCH PLAINS,NJ070762516 		22-2667094 501(C)(3) 21,733       DAY2 CHALLENGE GRANT
(60) UJF OF NORTHEASTERN NEW YORK
THE GOLUB CENTER
ALBANY,NY12203 		22-2805163 501(C)(3) 9,793       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(61) FOUNDATION FOR JEWISH CAMP
253 WEST 35TH STREET 4TH FLOOR
NEW YORK,NY10001 		22-3551013 501(C)(3) 324,400       PJ GOES TO CAMP &TRUSTEESHIP
(62) PINEMERE CAMP ASSOCIATION
4100 MAIN STREET SUITE 301
PHILADELPHIA,PA19127 		23-1429830 501(C)(3) 5,233       CHAI II CHALLENGE GRANT
(63) UNITED JEWISH FEDERATION OF PRINCETON MERCER BUCKS INC
4 PRINCESS ROAD SUITE 211
LAWRENCEVILLE,NJ08648 		23-2215070 501(C)(3) 8,109       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(64) JEWISH LEARNING VENTURE
7607 OLD YORK RD
MELROSE PARK,PA190273010 		23-2473518 501(C)(3) 36,302       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(65) JEWISH FUNDERS NETWORK
150 WEST 30TH STREET SUITE 900
NEW YORK,NY10001 		23-2742482 501(C)(3) 25,000       GENERAL SUPPORT
(66) JEWISH FEDERATION OF HOWARD COUNTY INC
10630 LITTLE PATUXENT PKWY STE 400
COLUMBIA,MD210443294 		23-7072654 501(C)(3) 6,060       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(67) THE JEWISH COMMUNITY FOUNDATION OF GREATER MERCER INC
4 PRINCESS RD STE 211
LAWRENCEVILLE,NJ086482322 		23-7174039 501(C)(3) 137,500       LIFE & LEGACY GRANT
(68) TAMPA JCC AND FEDERATION
13009 COMMUNITY CAMPUS DRIVE
TAMPA,FL33625 		23-7182057 501(C)(3) 7,121       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(69) UNITED SYNAGOGUE OF HOBOKEN
115 PARK AVENUE
HOBOKEN,NJ07030 		23-7305931 501(C)(3) 6,075       PJL STAFF GRANT
(70) JEWISH FEDERATION OF GREATER PITTSBURGH
234 MCKEE PLACE
PITTSBURGH,PA152133916 		25-1017602 501(C)(3) 14,311       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(71) JUDAISM ALIVE
14560 WHITE BIRCH VALLEY LN
CHESTERFIELD,MO630172418 		26-3766713 501(C)(3) 5,000       PJL PARTNERSHIP
(72) EDEN VILLAGE CAMP INC
392 DENNYTOWN RD
PUTNAM VALLEY,MA10579 		26-4373931 501(C)(3) 32,945       MYM VI CHALLENGE CAMPAIGN
(73) MECHON HADAR
190 AMSTERDAM AVENUE
NEW YORK,NY10023 		26-4412164 501(C)(3) 20,000       YESHIVAT HADAR
(74) NEWCAJE
354 KENRICK STREET
NEWTON,MA02458 		27-1094081 501(C)(3) 15,000       SUPPORT OF DEVELOPMENT POSITION
(75) JEWISH ALLIANCE OF GREATER RHODE ISLAND
401 ELMGROVE AVE
PROVIDENCE,RI029063451 		27-4127671 501(C)(3) 9,845       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & NATIONAL GRINSPOON AWARD
(76) ISRAEL ON CAMPUS COALITION
ARTHUR ROCHELLE BELFER BUILDING
WASHINGTON,DC20001 		30-0664947 501(C)(3) 75,000       MZ-GRINSPOON INTERNSHIP
(77) JEWISH COMMUNITY CENTER
8485 RIDGE ROAD
CINCINNATI,OH452361300 		31-0536986 501(C)(3) 9,404       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(78) JEWISH FEDERATION OF COLUMBUS
1175 COLLEGE AVENUE
COLUMBUS,OH43209 		31-0838745 501(C)(3) 10,457       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(79) FOUNDATION FOR THE CHARLOTTE JEWISH COMMUNITY
220 N TRYON STREET
CHARLOTTE,NC282022137 		31-1501858 501(C)(3) 96,849       LIFE & LEGACY GRANT
(80) B'NAI B'RITH YOUTH ORGANIZATION
2020 K STREET NW 7TH FLOOR
WASHINGTON,DC20006 		31-1794932 501(C)(3) 12,500       GENERAL SUPPORT
(81) JEWISH FEDERATION OF CLEVELAND
MANDEL BUILDING
CLEVELAND,OH44122 		34-0714445 501(C)(3) 31,930       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(82) JEWISH FEDERATION OF GREATER INDIANAPOLIS
6705 HOOVER ROAD
INDIANAPOLIS,IN462604120 		35-0888017 501(C)(3) 6,286       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(83) JEWISH FEDERATION OF METROPOLITAN CHICAGO
30 SOUTH WELLS STREET
CHICAGO,IL606065054 		36-2167761 501(C)(3) 183,064       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & LIFE & LEGACY GRANT
(84) INSTITUTE FOR JEWISH SPIRITUALITY
135 WEST 29TH STREET SUITE 1103
NEW YORK,NY10001 		36-4531559 501(C)(3) 5,000       PROGRAM SUPPORT: EDUCATING FOR JEWISH SPIRITUAL LIFE
(85) JEWISH FEDERATION OF METROPOLITAN DETROIT
6735 TELEGRAPH ROAD SUITE 370
BLOOMFIELD HILLS,MI48301 		38-1359214 501(C)(3) 10,060       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(86) THE HARRY AND ROSE SAMSON FAMILY JEWISH COMMUNITY CENTER OF MILWAUKEE
6255 NORTH SANTA MONICA BOULEVARD
WHITEFISH BAY,WI53217 		39-0806234 501(C)(3) 15,301       ALLIANCE SUBSCRIPTION GRANT, PJL CAPACITY BUILDING MATCHING GRANTPJL STAFF GRANTCAMP LEGACY GRANT
(87) JEWISH COMMUNITY FOUNDATION OF THE MILWAUKEE JEWISH FEDERATION
1360 N PROSPECT AVE
MILWAUKEE,WI532023056 		39-0806312 501(C)(3) 137,500       LIFE & LEGACY GRANT
(88) CAMP YOUNG JUDAEA MIDWEST
60 REVERE DRIVE STE 800
NORTHBROOK,IL60062 		39-1672846 501(C)(3) 7,997       CHAI CHALLENGE CAMPAIGN
(89) JEWISH FAMILY AND CHILDREN'S SERVICES OF MINNEAPOLIS
13100 WAYZATA BOULEVARD SUITE 200
MINNETONKA,MN55305 		41-0693860 501(C)(3) 7,694       PJL STAFF GRANT
(90) MINNEAPOLIS JEWISH FEDERATION
13100 WAYZATA BOULEVARD SUITE 200
MINNETONKA,MN553051810 		41-0693866 501(C)(3) 8,706       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(91) JEWISH FEDERATION OF ST LOUIS
12 MILLSTONE CAMPUS DRIVE
ST LOUIS,MO63146 		43-0652643 501(C)(3) 17,340       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(92) JEWISH FEDERATION OF GREATER KANSAS CITY
5801 WEST 115 STREET SUITE 201
OVERLAND PARK,KS66211 		44-0545913 501(C)(3) 13,216       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(93) JEWISH FOUNDATION OF GREATER NEW HAVEN INC
360 AMITY RD
WOODBRIDGE,CT065252133 		45-2403156 501(C)(3) 137,500       LIFE & LEGACY GRANT
(94) LAPPIN FOUNDATION
6 COMMUNITY RD
MARBLEHEAD,MA019452706 		46-1614193 501(C)(3) 8,042       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(95) LET IT RIPPLE INC
217 SYCAMORE AVE
MILL VALLEY,CA949412809 		46-2851766 501(C)(3) 50,000       MAKING OF A MENSCH SHORT FILM
(96) CENTER FOR JEWISH EDUCATION INC
5708 PARK HEIGHTS AVENUE
BALTIMORE,MD212153930 		52-0591707 501(C)(3) 47,817       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(97) ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE INC
101 WEST MOUNT ROYAL AVENUE
BALTIMORE,MD212015708 		52-0607957 501(C)(3) 6,500       PJ PROMISE ENDOWMENT CAMPAIGN
(98) CAPITAL CAMPS & RETREAT CENTER
1130 ROCKVILLE PIKE SUITE 407
ROCKVILLE,MD208520000 		52-1515202 501(C)(3) 13,333       MYM VI CHALLENGE CAMPAIGN & CAMP LEGACY GRANT
(99) HABONIM DROR CAMP MOSHAVA
6101 EXECUTIVE BOULEVARD SUITE 319
NORTH BETHESDA,MD20852 		52-6054091 501(C)(3) 10,000       CAMP LEGACY GRANT
(100) THE JEWISH FEDERATION OF GREATER WASHINGTON
6101 EXECUTIVE BLVD
NORTH BETHESDA,MD20852 		53-0212445 501(C)(3) 133,584       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & LIFE & LEGACY GRANT
(101) JEWISH COMMUNITY CENTER OF NORTHERN VIRGINIA
8900 LITTLE RIVER TPKE
FAIRFAX,VA220313123 		54-1145849 501(C)(3) 33,834       DAY2 CHALLENGE GRANT
(102) THE JEWISH FEDERATION OF GREATER ATLANTA
1440 SPRING STREET NW
ATLANTA,GA30309 		58-1021791 501(C)(3) 10,833       PJL STAFF GRANT
(103) RAMAH DAROM - THE CENTER FOR SOUTHERN JEWRY
6400 POWERS FERRY ROAD SUITE 215
ATLANTA,GA30525 		58-2146741 501(C)(3) 54,000       CHAI III CHALLENGE GRANT
(104) GREATER MIAMI JEWISH FEDERATION
4200 BISCAYNE BLVD FL 2
MIAMI,FL331373246 		59-0624404 501(C)(3) 153,828       ALLIANCE SUBSCRIPTION GRANT, NA PJL RSJ PILOT GRANT, PJL STAFF GRANT & LIFE & LEGACY GRANT
(105) JEWISH FAMILY & COMMUNITY SERVICES INC
6261 DUPONT STATION COURT E
JACKSONVILLE,FL322172567 		59-0637868 501(C)(3) 5,449       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(106) JEWISH FEDERATION OF PINELLAS COUNTY INC
13191 STARKEY ROAD SUITE 8
LARGO,FL337731438 		59-0697685 501(C)(3) 5,876       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(107) JEWISH FEDERATION OF GREATER ORLANDO INC
851 NORTH MAITLAND AVENUE
MAITLAND,FL327514426 		59-0946923 501(C)(3) 5,850       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(108) JEWISH FEDERATION OF BROWARD COUNTY
5890 SOUTH PINE ISLAND ROAD
DAVIE,FL33328 		59-0967823 501(C)(3) 19,513       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(109) JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC
9901 DONNA KLEIN BLVD
BOCA RATON,FL334281756 		59-1945109 501(C)(3) 90,834       PJ LIBRARY-SOUTH PALM BEACH PARTNERSHIP GRANT & PJL STAFF GRANT
(110) MEMPHIS JEWISH FEDERATION
6560 POPLAR AVENUE
GERMANTOWN,TN381380000 		62-0475747 501(C)(3) 5,106       PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(111) JEWISH FOUNDATION OF MEMPHIS
6560 POPLAR AVENUE
MEMPHIS,TN381383656 		62-1618399 501(C)(3) 99,456       LIFE & LEGACY GRANT
(112) COMMISSION FOR JEWISH EDUCATION OF THE PALM BEACHES
4601 COMMUNITY DR
WEST PALM BEACH,FL33417 		65-0219982 501(C)(3) 10,834       PJL STAFF GRANT
(113) THE JEWISH COMMUNITY FOUNDATION OF THE WEST
PO BOX 660663
SACRAMENTO,CA958660663 		68-0445835 501(C)(3) 60,664       LIFE & LEGACY GRANT
(114) JEWISH CHILDRENS REGIONAL SERVICE
3500 NORTH CAUSEWAY BOULEVARD SUITE
1120
METAIRIE,LA700023599 		72-0408936 501(C)(3) 9,299       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(115) JEWISH FEDERATION OF GREATER HOUSTON
5603 S BRAESWOOD BOULEVARD
HOUSTON,TX77096 		74-1109654 501(C)(3) 24,238       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & NATIONAL GRINSPOON AWARD
(116) JEWISH COMMUNITY ASSOCIATION OF AUSTIN
7300 HART LANE
AUSTIN,TX78731 		74-1469465 501(C)(3) 22,313       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(117) CAMP YOUNG JUDAEA - TEXAS
9647 HILLCROFT
HOUSTON,TX77096 		74-6063430 501(C)(3) 6,250       CHAI II CHALLENGE GRANT
(118) JEWISH FEDERATION OF GREATER DALLAS
7800 NORTHAVEN ROAD
DALLAS,TX752303226 		75-0800654 501(C)(3) 15,360       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(119) 70 FACES MEDIA
24 WEST 30TH STREET 4TH FLOOR
NEW YORK,NY10001 		75-3121525 501(C)(3) 12,430       PJL STAFF GRANT
(120) CONGREGATION EMANUEL
51 GRAPE ST
DENVER,CO802205804 		84-0402688 501(C)(3) 77,300       CYM V CHALLENGE CAMPAIGN & MYM V CHALLENGE CAMPAIGN
(121) JEWISH COMMUNITY ASSOCIATION OF GREATER PHOENIX
12701 N SCOTTSDALE ROAD SUITE 201
SCOTTSDALE,AZ852545455 		86-0096784 501(C)(3) 22,134       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(122) JEWISH FEDERATION OF SOUTHERN ARIZONA
3822 E RIVER ROAD
TUCSON,AZ85718 		86-0096795 501(C)(3) 12,280       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(123) JEWISH FEDERATION OF LAS VEGAS
2317 RENAISSANCE DRIVE
LAS VEGAS,NV891196191 		88-0098500 501(C)(3) 19,474       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(124) JEWISH FEDERATION OF GREATER SEATTLE
2031 THIRD AVENUE
SEATTLE,WA98121 		91-0575950 501(C)(3) 14,458       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(125) CAMP MT CHAI
4950 MURPHY CANYON ROAD 2ND FLOOR
SAN DIEGO,CA92123 		91-2150831 501(C)(3) 41,309       CHAI CHALLENGE CAMPAIGN
(126) JEWISH FEDERATION OF GREATER PORTLAND
6680 SW CAPITOL HIGHWAY
PORTLAND,OR972191958 		93-0386825 501(C)(3) 20,655       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(127) CAMP SOLOMON SCHECHTER
117 EAST LOUISA STREET 110
SEATTLE,WA98102 		93-0572590 501(C)(3) 59,250       60TH ANNIVERSARY GALA, CAMP LEGACY GRANT & CHAI III CHALLENGE GRANT
(128) JEWISH COMMUNITY HAVURAH OF SOUTHERN OREGON
PO BOX 1262
ASHLAND,OR975200043 		93-0895258 501(C)(3) 5,110       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(129) OREGON JEWISH COMMUNITY FOUNDATION
610 SW BROADWAY SUITE 407
PORTLAND,OR97205 		93-1019725 501(C)(3) 110,500       LIFE & LEGACY GRANT
(130) JEWISH COMMUNITY FEDERATION AND ENDOWMENT FUND
121 STEUART STREET
SAN FRANCISCO,CA941051236 		94-1156533 501(C)(3) 37,500       PJ PROMISE ENDOWMENT CAMPAIGN & PJL STAFF GRANT
(131) JEWISH FEDERATION OF THE SACRAMENTO REGION
2130 21ST ST
SACRAMENTO,CA95818 		94-1156558 501(C)(3) 9,091       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(132) JEWISH FEDERATION OF THE EAST BAY
300 GRAND AVENUE
OAKLAND,CA946104826 		94-1156560 501(C)(3) 10,000       PJL STAFF GRANT
(133) JEWISH FEDERATION OF SILICON VALLEY
14855 OKA ROAD SUITE 200
LOS GATOS,CA950321919 		94-1167405 501(C)(3) 19,781       ALLIANCE SUBSCRIPTION GRANT, NA PJL RSJ PILOT GRANT & PJL STAFF GRANT
(134) JEWISH FEDERATION OF LANE COUNTY
1175 EAST 29TH AVENUE
EUGENE,OR974031620 		94-3134118 501(C)(3) 8,104       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(135) JEWISH FEDERATION COUNCIL OF GREATER LOS ANGELES
6505 WILSHIRE BOULEVARD SUITE 800
LOS ANGELES,CA900484909 		95-1643388 501(C)(3) 81,084       ALLIANCE SUBSCRIPTION GRANT, PJL STAFF GRANT & PJL ENGAGEMENT GRANT
(136) JEWISH FEDERATION OF GREATER LONG BEACH AND WEST ORANGE COUNTY
3801 E WILLOW ST
LONG BEACH,CA908151734 		95-1647830 501(C)(3) 5,107       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(137) CAMP ALONIM
15600 MULHOLLAND DRIVE
LOS ANGELES,CA90077 		95-1684064 501(C)(3) 22,000       MYM VI CHALLENGE CAMPAIGN
(138) CAMP RAMAH CALIFORNIA
17525 VENTURA BOULEVARD SUITE 201
ENCINO,CA91316 		95-1843131 501(C)(3) 7,667       CHAI III CHALLENGE GRANT
(139) HABONIM DROR CAMP GILBOA
8339 WEST 3RD STREET
LOS ANGELES,CA90048 		95-1929706 501(C)(3) 5,030       CHAI CHALLENGE CAMPAIGN
(140) LAWRENCE FAMILY JEWISH COMMUNITY CENTERS OF SAN DIEGO COUNTY
4126 EXECUTIVE DRIVE
LA JOLLA,CA920371348 		95-1985444 501(C)(3) 39,167       DAY2 CHALLENGE GRANT, PJL STAFF GRANT & CAMP LEGACY GRANT
(141) JEWISH FEDERATION AND FAMILY SERVICES OF ORANGE COUNTY
1 FEDERATION WAY
IRVINE,CA92603 		95-2407026 501(C)(3) 16,961       ALLIANCE SUBSCRIPTION GRANT & PJL STAFF GRANT
(142) JEWISH COMMUNITY FOUNDATION OF ORANGE COUNTY FEDERATION OF GR ROCHESTER
1 FEDERATION WAY
IRVINE,CA92603 		95-3645825 501(C)(3) 126,750       LIFE & LEGACY GRANT
(143) JEWISH FEDERATION OF THE GREATER SAN GABRIEL & POMONA VALLEYS
550 S 2ND STREET
ARCADIA,CA91006 		95-4443373 501(C)(3) 17,600       PJL CAPACITY BUILDING MATCHING GRANT
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
143
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2014

Schedule I (Form 990) 2014
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated 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 5,000      
(2) TUITION INCENTIVES 172 388,750      
(3) TRAVEL GRANTS-CULTURAL/EDUCATIONAL 25 32,999      
(4) PRESCHOOL GRANTS 3 5,500      
(5) CAMPING GRANTS 180 192,603      
(6) PROFESSIONAL DEVELOPMENT GRANTS 28 9,591      
(7) OTHER 194 59,935      
Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
PART I, LINE 2: GRANTS ARE MONITORED USING A COMPUTERIZED SYSTEM. THE BOARD VOTES ON GRANT CRITERIA AND/OR RECIPIENTS AND THE GRANTS ADMINISTRATOR 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) 2014


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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, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 or provision of all of 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
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
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
Yes
 
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), 501(c)(4), and 501(c)(29) organizations 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 Regulations 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 Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is 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) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (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 in column(B) reported as deferred in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
1ADRIAN DIONCHIEF OPERATING OFFICER (i)
(ii)		 169,144
...............................
0 		0
...............................
0 		0
...............................
0 		4,262
...............................
0 		0
...............................
0 		173,406
...............................
0 		0
...............................
0
2TAMAR REMZCHIEF OF PARTNERSHIPS (i)
(ii)		 226,781
...............................
0 		0
...............................
0 		0
...............................
0 		4,545
...............................
0 		5,651
...............................
0 		236,977
...............................
0 		0
...............................
0
3KATE CONN EMPLOYED THRU FY14FORMER CHIEF EXECUTIVE OFFICER (i)
(ii)		 0
...............................
0 		0
...............................
0 		266,706
...............................
0 		0
...............................
0 		0
...............................
0 		266,706
...............................
0 		0
...............................
0
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 4A KATE CONN RECEIVED SEVERENCE PAY OF $226,706.
Schedule J (Form 990) 2014

Additional Data


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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, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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), section 501(c)(4), and 501(c)(29) 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) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by 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-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
Total ......Small Bullet $  
Part III
Grants or Assistance Benefiting 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 assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2014
Schedule L (Form 990 or 990-EZ) 2014
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, TRUSTEE WITH VOTING RIGHTS. 11,039 COMPENSATION PAID   No
(2) PINE CREEK AGAWAM LP
  		LEASING FACILITIES OWNED PRIMARILY BY TRUSTEES & THEIR FAMILY MEMBERS 182,662 RENT   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990 or 990-EZ) 2014

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 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
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 JEREMY PAVA AND BEVERLY PAVA - FAMILY RELATIONSHIP
FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S DECLARATION OF TRUST WAS AMENDED TO REMOVE THE JEWISH FEDERATION OF WESTERN MASSACHUSETTS AND THE JEWISH FEDERATION OF GREATER NEW HAVEN AS SUPPORTED ORGANIZATIONS AND ADD THE JEWISH COMMUNITY CENTERS OF GREATER BOSTON AND THE JEWISH FEDERATION OF THE BERKSHIRES AS SUPPORTED ORGANIZATIONS. THE TRUST AGREEMENT HAS A MECHANISM THAT ALLOWS FOR TRUSTEE AND SUPPORTED ORGANIZATION CHANGES WITHOUT RESTATING THE TRUST. SUPPORTED ORGANIZATIONS MAY BE REPLACED BY OTHER JEWISH CHARITABLE ORGANIZATIONS OFFERING PROGRAMS CONSISTENT WITH THE MISSION OUTLINED IN THE TRUST DOCUMENT. AS THE TRUST AGREEMENT WAS AMENDED DURING THE PERIOD, THE TRUSTEES AND SUPPORTED ORGANIZATIONS WERE UPDATED TO REFLECT THE CURRENT BOARD.
FORM 990, PART VI, SECTION B, LINE 11 JEREMY PAVA, BOARD TRUSTEE, AND MATT MOTYKA, CHIEF FINANCIAL OFFICER, 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. NEW TRUSTEES RECEIVE AN ORIENTATION PACKET WITH THE FOUNDATION POLICIES INCLUDING THE CONFLICT OF INTEREST GUIDELINES.
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 THE CHIEF EXECUTIVE OFFICER'S COMPENSATION WAS DONE IN 2008. A REVIEW IS CURRENTLY IN PROCESS IN CONNECTION WITH PERSONNEL SEARCHES.
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.
FORM 990, PART XI, LINE 9: CHANGE IN ACCRUED COMMITMENTS AND GRANTS PAYABLE 1,472,492. CHANGE IN MARKET VALUE OF LIMITED PARTNERSHIP INVESTMENTS 2,501,015. PARTNERSHIP INTERESTS: NONDEDUCTIBLE EXPENSE -2,571. PARTNERSHIP INTERESTS: SEC 754 ADJUSTMENT 2,581. PARTNERSHIP K-1: REDEMPTION GAIN -9,853,841.
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) 2014

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" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
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 (if applicable) 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 0   THE HAROLD GRINSPOON FOUNDATION
 
(2) THE HAROLD GRINSPOON INTERNATIONAL FOUNDATION LLC
380 UNION ST
W SPFLD,MA01089
27-0176319 		PURSUE EXCLUSIVELY RELIGIOUS, CHARITABLE, LITERARY OR EDUCATIONAL PURPOSES MA 0 12,882 THE HAROLD GRINSPOON FOUNDATION
 








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 entity?
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) THE JEWISH FEDERATION 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
(3) FOUNDATION FOR JEWISH CAMP
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
(4) JEWISH COMMUNITY CENTERS OF GREATER BOSTON
333 NAHANTON STREET

NEWTON CENTRE,MA02459
04-2317972 		PROTECT & ENHANCE THE WELL-BEING OF JEWS & JEWISH COMMUNITIES MA 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(5) JEWISH FEDERATION OF THE BERKSHIRES
196 SOUTH STREET

PITTSFIELD,MA01201
04-2131409 		PROTECT & ENHANCE THE WELL-BEING OF JEWS & JEWISH COMMUNITIES MA 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No




For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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 269,427 1,422,330   No     No 62.750 %
(2) PINE CREEK AGAWAM LP

380 UNION STREET
WEST SPRINGFIELD,MA01089
04-3164828 		REAL ESTATE MA N/A
                  










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
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
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, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
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 related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) THE JEWISH FEDERATIONS OF NORTH AMERICA

 B 3,500,000 CASH GRANT
(2) FOUNDATION FOR JEWISH CAMP

 B 324,400 CASH GRANT
(3) PINE CREEK AGAWAM LP

 K 182,662 CASH PAYMENTS



Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(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 Yes No






























Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2014
Additional Data


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