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.) .... | 4,368,615 | 7,592,986 | 5,309,347 | 5,232,053 | 6,916,719 | 29,419,720 |
| 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 | 4,368,615 | 7,592,986 | 5,309,347 | 5,232,053 | 6,916,719 | 29,419,720 |
| 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. | 29,419,720 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,368,615 | 7,592,986 | 5,309,347 | 5,232,053 | 6,916,719 | 29,419,720 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 96,409 | 129,566 | 37,579 | 104,496 | 114,534 | 482,584 |
| 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.).. | 723,501 | 724,460 | 602,993 | 49,157 | 104,477 | 2,204,588 |
| 11 | Total support. Add lines 7 through 10. | 32,106,892 | |||||
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) |
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| 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 |
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| Return Reference | Explanation |
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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 VI, LINE 1A | THE PAST PRESIDENT DOES NOT HAVE VOTING RIGHTS, AS SUCH, SHE HAS BEEN MARKED AS AN OFFICER ON PART VIII, SECTION A, BUT SHE HAS NOT BEEN MARKED AS A DIRECTOR. |
| FORM 990, PART VI, SECTION A, LINE 4 | CHANGES MADE TO THE GOVERNING DOCUMENTS INCLUDE: 1) THE PRESIDENT MOVED TO A 2 YEAR TERM (DIRECTORS STAYED WITH A 3 YEAR TERM) 2) THE PRESIDENT AND CHIEF EXECUTIVE OFFICER SHALL REPORT ON THE ACTIVITIES OF THE FEDERATION AT THE ANNUAL MEETING OF THE JEWISH FEDERATION OF OMAHA RATHER THAN THE CFO REPORTING ON THESE ACTIVITIES. 3) THE NUMBER OF REGULAR MEETINGS WAS CHANGED FROM 9 TO 6. 4) THE PRESIDENT OR DESIGNEE FROM THE EXECUTIVE COMMITTEE SHALL SERVE AS CHAIRPERSON OF RABBIS & PRESIDENTS & THE EXECUTIVE COMMITTEE RECOMMENDS THE PRESIDENT ELECT 5) EXECUTIVE COMMITTEE MAY MEET ON AN AS NEEDED BASIS 6) THE PRESIDENT CAN ADD UP TO 2 ADDITIONAL MEMBERS OF THE BOARD TO THE EXECUTIVE COMMITTEE. 7) ADDED AN AUDIT COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER. AFTER PREPARATION, THE FORM 990 IS REVIEWED BY THE CFO AND CONTROLLER. COPIES OF THE RETURN ARE MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS AFTER THE CFO AND CONTROLLER HAVE REVIEWED THE RETURN. THE RETURN DISTRIBUTION IS NOTED IN THE BOARD OF DIRECTORS MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 12C | PERSONS COVERED BY THIS POLICY (BOARD OF DIRECTORS AND AGENCY DIRECTORS AND OFFICERS) WILL ANNUALLY DISCLOSE VIA A FORM TO THE PRESIDENT OF THE BOARD OF DIRECTORS THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. PROCEDURES TO MANAGE CONFLICTS: FOR EACH INTEREST DISCLOSED TO THE PRESIDENT OF THE BOARD OF DIRECTORS, THE PRESIDENT WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S CFO AND CONTROLLER WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION REVIEW VARIES AND OCCURS ON THE EMPLOYEE'S ANNIVERSARY DATE. THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OVERSEES ALL COMPENSATION AND BENEFITS MATTERS RELATED TO TOP EXECUTIVE LEADERSHIP. THE CHAIRPERSON OF THE HUMAN RESOURCES AND COMPENSATION COMMITTEE SHALL BE APPOINTED BY THE PRESIDENT. THE COMMITTEE PERFORMS A FORMAL PROCESS ANNUALLY FOR APPROVAL OF EXECUTIVE LEADERSHIP COMPENSATION WHICH INCLUDES AN ANNUAL PERFORMANCE REVIEW AND A COMPARISON OF COMPENSATION TO LOCAL AND NATIONAL SIMILAR POSITIONS. THE EXECUTIVE LEADERSHIP INCLUDES THE CEO, CFO, AND AGENCY DIRECTORS. NEXT YEAR THE FINANCIAL RESOURCE DEVELOPMENT OFFICER WILL ALSO BE INCLUDED. |
| FORM 990, PART VI, SECTION B, LINE 15B | COMPENSATION REVIEW VARIES AND OCCURS ON THE EMPLOYEE'S ANNIVERSARY DATE. HUMAN RESOURCES (HR) AND COMPENSATION COMMITTEE PERFORMS REVIEW, BUT HR AND THE CEO PERFORMS THE REVIEW FOR AGENCY DIRECTORS AND THE CFO WITH THE SAME PROCESS AS THE ABOVE. THE CEO MUST APPROVE ANY MERIT INCREASE FOR EMPLOYEES MAKING $60K OR MORE. |
| FORM 990, PART VI, SECTION C, LINE 19 | JEWISH FEDERATION OF OMAHA, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE EMPLOYEE HANDBOOK CONTAINS THE WHISTLE BLOWER POLICY. FINANCIAL STATEMENTS AND DONOR PRIVACY POLICY ARE ALSO POSTED ON THE WEBSITE. |
| FORM 990, PART XI, QUESTION 2C | NEW THIS YEAR, AN AUDIT COMMITTEE WAS FORMED AND ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. |
| FORM 990, PART IX, LINE 24E | PROGRAM MANAGEMENT & FUNDRAISING SERVICE EXP GENERAL EXP EXPENSES ------------- -------------- ------------ PROGRAM OPERATING COSTS 258,461 11,102 COMMUNITY EVENTS 203,599 20,248 2,537 ADVERTISING & PUBLIC RELATIONS 100,841 3,381 7,047 STAFF DEVELOPMENT & RECRUITMENT 60,799 21,340 138 DONOR DEVELOPMENT 90,218 3,914 CREDIT CARD COLLECTION FEES 82,137 1,055 PROPERTY TAXES 14,696 YOUTH PROGRAMS 86,431 ADMINISTRATION & SUPPLIES 247,052 17,018 FITNESS PROGRAMS 62,620 SPECIAL NEEDS PROGRAMS 13,340 MISCELLANEOUS EXPENSE 727 PUBLIC PROGRAMS 12,926 REPAIRS AND MAINTENANCE 14,218 15 ------------ ------------ ------------ TOTAL 1,247,338 73,816 14,706 |
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