Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (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 | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 485,909 | 629,242 | 559,305 | 559,115 | 521,447 | 2,755,018 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 485,909 | 629,242 | 559,305 | 559,115 | 521,447 | 2,755,018 |
| 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).. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 2,755,018 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 485,909 | 629,242 | 559,305 | 559,115 | 521,447 | 2,755,018 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 10,939 | 6,072 | 5,815 | 7,052 | 5,073 | 34,951 |
| 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.).. | 10,421 | 3,556 | 3,471 | 6,050 | 1,661 | 25,159 |
| 11 | Total support. Add lines 7 through 10. | 2,815,128 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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): |
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| 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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - SPECIAL PROGRAMS AND OTHER INCOME, COLUMN A - 10421.0, COLUMN B - 3556.0, COLUMN C - 3471.0, COLUMN D - 6050.0, COLUMN E - 1661.0, COLUMN F - 25159.0; |
| Software ID: | 15000238 |
| Software Version: | 2015v2.1 |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 3 Significant changes in program services | DURING 2014, THE BUREAU MADE THE DECISION TO DISCONTINUE THE OPERATIONS OF THE EARLY CHILDHOOD EDUCATION (ECE) PROGRAM AT THE CONCLUSION OF THE SCHOOL PROGRAM YEAR ENDING JULY 31, 2015. THE NET OPERATING RESULTS OF THE ECE PROGRAM ARE REFLECTED AS LOSSES ON DISCONTINUED OPERATIONS IN THE STATEMENT OF ACTIVITIES FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014. |
| Form 990, Part VI, Line 15b PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS | THE ORGANIZATION HAS NO OTHER OFFICERS. THEREFORE THIS QUESTION HAS BEEN MARKED "NO" IN ACCORDANCE WITH THE INSTRUCTIONS. |
| Form 990, Part VI, Line 15a PROCESS USED TO ESTABLISH COMPENSATION FOR OFFICERS | IN 2011, THE BOARD OF DIRECTORS REVIEWED THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND RECORDED ITS DECISION IN THE BOARD MINUTES. THE BOARD UTILIZED SALARY DATA FROM OTHER COMPARABLE ORGANIZATIONS' EXECUTIVE DIRECTOR POSITIONS FOR COMPARABILITY WHEN HIRING THE NEW EXECUTIVE DIRECTOR. IN 2015 THERE WAS SMALL COST OF LIVING INCREASE FOR THE EXECUTIVE DIRECTOR. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | Per the By-Laws of the Bureau of Jewish Education, Inc, as stated in Article IV Section 2, "There shall be an Executive Committee consisting of the Officers of the Bureau, the President of the BJE Auxiliary and at least one other Director appointed by the President. The Executive Committee shall have the power to transact routine business between regular meetings of the Board. A majority of such Executive Committee shall constitute a quorum. All actions of the Executive Committee shall be reported to the Board at its next regular meeting." |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | BRANDON ROGER, MARK ROGER - Family relationship, Julie Lande & Gerald Lande - Family relationship |
| Form 990, Part VI, Line 6 Classes of members or stockholders | The organization has one class of members, which consists of the following organizations: The Bureau of Jewish Education Auxiliary The Jewish Federation of Greater Indianapolis Congregation Beth El Zedeck Congregation B'nai Torah Etz Chaim Sephardic Congregation Hebrew Academy of Indianapolis Hooverwood Indianapolis Hebrew Congregation Jewish Community Center Association Jewish Community Relations Council Congregation Sha'arey Tefilah The members may designate/appoint members of the Bureau of Jewish Education's board of directors, as described in Part VI, Section A, Line 7a. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | The following organizations may designate/appoint members of the Bureau of Jewish Education's board of directors: The Bureau of Jewish Education Auxiliary (3 members) The Jewish Federation of Greater Indianapolis (3 members) Congregation Beth El Zedeck (1 member) Congregation B'nai Torah (1 member) Etz Chaim Sephardic Congregation (1 member) Hebrew Academy of Indianapolis (1 member) Hooverwood (1 member) Indianapolis Hebrew Congregation (1 member) Jewish Community Center Association (1 member) Jewish Community Relations Council (1 member) Congregation Sha'arey Tefilah (1 member |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | The form 990 is reviewed in detail by management and the finance committee. After any changes are made and questions/comments are addressed, the final version of the form 990 is sent via email to the entire board of directors. The form 990 is then signed by the treasurer and filed with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | The members of the board of directors and officers sign the conflict of interest policy annually. The conflict of interest policy is printed in the Bureau of Jewish Education's employment handbook; all staff are required to sign an acknowledgement of understanding after reading the handbook at the beginning of their employment. The conflict of interest policies are reviewed by human resources (for staff) and the president of the board of directors (for board members and officers) to determine if conflicts of interest exist. If a member of the board has an actual or potential conflict, the board member will abstain from voting on matters related to the conflict of interest. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. |
| Software ID: | 15000238 |
| Software Version: | 2015v2.1 |