Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 875,677 | 849,343 | 825,445 | 910,527 | 916,959 | 4,377,951 |
| 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 | 875,677 | 849,343 | 825,445 | 910,527 | 916,959 | 4,377,951 |
| 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. | 4,377,951 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 875,677 | 849,343 | 825,445 | 910,527 | 916,959 | 4,377,951 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2 | 1 | 1 | 4 | ||
| 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 | 4,377,955 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) |
||||
| 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): |
|||||
| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 6 | THE NUMBER OF VOLUNTEERS REPRESENTS INDIVIDUALS WHO ARE ACTIVE ON OUR PROGRAM COMMITTEES, COME TO MEETINGS ON A REGULAR BASIS, AND PARTICIPATE IN PROGRAM AND EVENT PLANNING. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS OF THE ORGANIZATION ARE THE BOARD OF DIRECTORS. THE MEMBERS CONSIST OF: A. ALL MEMBERS OF THE BOARD OF GOVERNORS; AND B. PERSONS APPOINTED BY THE BOARD OF GOVERNORS IN THE FOLLOWING CATEGORIES: I. THE CHAIR OR A REPRESENTATIVE OF EACH STANDING COMMITTEE; II. ONE DIRECTOR FROM EACH OF THE ESTABLISHED RABBINIC ORGANIZATIONS; III. ONE REPRESENTATIVE OF EACH MEMBER ORGANIZATION THAT IS NOT A CONGREGATION; IV. NOT MORE THAN NINE (9) REPRESENTATIVES OF MEMBER ORGANIZATIONS THAT ARE CONGREGATIONS, BUT NO MORE THAN THREE (3) OF WHICH SHALL REPRESENT ANY ONE RELIGIOUS MOVEMENT; AND V. NOT MORE THAN FIFTEEN (15) PERSONS TO SERVE AS AT LARGE MEMBERS OF THE BOARD OF DIRECTORS. ALL MEMBERS HAVE THE SAME VOTING RIGHTS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS ELECTS THE BOARD OF GOVERNORS. THE BOARD OF GOVERNORS ARE LISTED IN PART VII. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF DIRECTORS AND ITS DIRECTORS SHALL HAVE THE FOLLOWING FUNCTIONS: A. APPROVE AMENDMENTS TO THE BYLAWS; B. APPROVE THE ADMISSION OF NEW MEMBERS; C. ELECT DIRECTORS TO THE BOARD OF DIRECTORS; D. ELECT THE COUNCIL'S BOARD OF GOVERNORS; E. APPROVE THE ELECTION OF THE OFFICERS OF THE COUNCIL; F. PROVIDE INPUT TO THE BOARD OF GOVERNORS CONCERNING MATTERS PERTAINING TO THE COUNCIL'S MISSION AND GOALS; G. APPROVE ANY CHANGES PROPOSED AND PRESENTED BY THE BOARD OF GOVERNORS TO THE MISSION AND GOALS; H. PROVIDE INPUT AND RECOMMENDATIONS REGARDING THE COUNCIL'S POLICIES; I. APPROVE ANY CHANGES PROPOSED AND PRESENTED BY THE BOARD OF GOVERNORS REGARDING THE COUNCIL POLICIES, INCLUDING THE ADOPTION OF NEW POLICIES OR THE ELIMINATION OF EXISTING POLICIES; J. BRING TO THE COUNCIL THE VIEWS OF THEIR RESPECTIVE MEMBER ORGANIZATIONS AND THE COMMUNITY AT LARGE; AND K. COMMUNICATE INFORMATION FROM THE COUNCIL TO THEIR RESPECTIVE MEMBER ORGANIZATIONS AND TO THE COMMUNITY AT LARGE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF GOVERNORS. THE 990 IS PROVIDED THROUGH A SECURE WEBSITE TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | A CONFLICT OF INTEREST POLICY & DISCLOSURE STATEMENT SHALL BE FURNISHED ANNUALLY TO EACH TRUSTEE, OFFICER, COMMITTEE MEMBER, AND EMPLOYEE IN A POSITION TO INFLUENCE OR VOTE ON BJC POLICY OR EXPENDITURES ("KEY INDIVIDUALS"). IN THE TAX YEAR AS PRESENTED IN THIS 990, THE QUESTIONNAIRE PROCESS WAS DELAYED DUE TO ADMINISTRATIVE TIMING, BUT HAS RESUMED ANNUAL FREQUENCY SINCE. WITH RESPECT TO ANY PROPOSED CONTRACT OR OTHER TRANSACTION BETWEEN BJC AND ONE OR MORE KEY INDIVIDUALS, FAMILY MEMBERS, OR RELATED ENTITIES, WHICH IS CONSIDERED BY THE BOARD OF DIRECTORS, THE OFFICERS, OR ANY COMMITTEE OF THE BJC FOR AUTHORIZATION, APPROVAL OR RATIFICATION, THE FOLLOWING RULES SHALL APPLY: 1. FULL DISCLOSURE, IN WRITING, OF THE RELATIONSHIP OR INTEREST SHALL BE MADE BY THE KEY INDIVIDUAL TO THE CHAIRMAN OF THE BOARD AND TO THE CHAIRMAN OF ANY COMMITTEE ACTING ON THE CONTRACT OR TRANSACTION, PRIOR TO DISCUSSION OR ACTION ON SUCH CONTRACT TRANSACTION. STAFF MEMBERS SHALL DISCLOSE, IN WRITING, ANY POSSIBLE CONFLICT OF INTEREST FOR THEMSELVES OR THEIR IMMEDIATE FAMILIES TO THEIR SUPERVISOR; 2. THE CONTRACT OR TRANSACTION SHALL BE CONSIDERED PROPERLY AUTHORIZED, APPROVED OR RATIFIED ONLY IF THERE IS A FAVORABLE VOTE OF A MAJORITY OF BJC TRUSTEES, OFFICERS OR COMMITTEE MEMBERS (WHICHEVER GROUP IS ACTING ON THE CONTRACT OR TRANSACTION) PRESENT AND VOTING AT SUCH MEETING. THE PERSON HAVING A CONFLICT SHALL VACATE THE ROOM IN WHICH THE MATTER IS BEING VOTED UPON AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER, OTHER THAN TO BE AVAILABLE TO PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS; 3. THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM FOR THE PURPOSE OF VOTING UPON THE CONTRACT OR TRANSACTION AT ANY MEETING; AND 4. THE MINUTES OF THE MEETING SHALL REFLECT THE CONFLICT DISCLOSURE WAS MADE, THE VOTE TAKEN AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION OF THE KEY INDIVIDUAL. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BALTIMORE JEWISH COUNCIL'S EXECUTIVE DIRECTOR'S PERFORMANCE AND SALARY IS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS. THE PRESIDENT MAKES A RECOMMENDATION TO THE EXECUTIVE COMPENSATION COMMITTEE OF THE ASSOCIATED WHO DETERMINES AND DOCUMENTS THE SALARY OF BJC'S EXECUTIVE DIRECTOR. THE BJC IS A CONSTITUENT AGENCY OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES WHO ARE COMPENSATED. THE EXECUTIVE DIRECTOR OF BJC WITH BOARD APPROVAL DETERMINES THE COMPENSATION OF ALL OTHER EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS, ORGANIZATIONAL DOCUMENTS AND COI POLICY ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II | EXECUTIVE DIRECTOR, HOWARD LIBIT IS PAID BY BALTIMORE JEWISH COUNCIL (BJC) FOR SERVICES PERFORMED FOR BOTH BJC AND ELIJAH CUMMINGS YOUTH PROGRAM IN ISRAEL, INC. (ECYP), AN UNRELATED, AFFILIATED 501(C)(3) ORGANIZATION. THE AMOUNT INCLUDED IN PART VII AND SCHEDULE J REPRESENTS THE AMOUNT PAID TO HIM AS THE EXECUTIVE DIRECTOR OF BJC. THE PORTION THAT IS FOR SERVICES PERFORMED FOR ECYP IS INCLUDED ON THE FORM 990 FOR ECYP. |
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