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 |
||||||
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.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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 | ||||||
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.") . | 227,791 | 109,230 | 461,130 | 71,727 | 869,878 | |
| 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 | 227,791 | 109,230 | 461,130 | 71,727 | 869,878 | |
| 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.) | 869,878 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 227,791 | 109,230 | 461,130 | 71,727 | 869,878 | |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 3 | 1 | 4 | |||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 3 | 1 | 4 | |||
| 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.).. | 227,791 | 109,230 | 461,133 | 71,728 | 869,882 | |
| 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 | ||||
| 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 |
||||
|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 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) |
||||
| 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. |
||||
|
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. |
||||
|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
||||
| 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 |
|---|
| Return Reference | Explanation |
|---|
| 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, PAGE 2, PART III, LINE 4A | FOLLOWING IS A LIST OF ACCOMPLISHMENTS AND ACTIVITIES DURING THE YEAR: ALABAMA BESSEMER CEMETERY: ELEMENTS OF A CEMETERY PRESERVATION PLAN IDENTIFIED; COMMITTEE WILL BE RECRUITED; JEWISH FEDERATION OF BIRMINGHAM IS INVOLVED. ARKANSAS FORT SMITH: CALL WITH PRESIDENT; SUBMITTED REVISION OF LEGACY PLAN FOR LEADERSHIP REVIEW; PROVIDED CONTACT TO JEWISHGEN FOR TOMBSTONE AND YAHRZEIT DATA COLLECTION. CENTRAL PENNSYLVANIA WEST SHORE REG IONAL INITIATIVE: SURVEY TO COMMITTEE RE PRIORITIES FOR PLANNING; ZOOM CALL WITH CO-CHAIRS AND EXECUTIVE DIRECTOR OF JEWISH COMMUNITY FOUNDATION OF CENTRAL PA TO SET COMMITTEE AGENDA AND PROCESS. NORTHERN CONGREGATIONS REGIONAL INITIATIVE: SURVEY TO COMMITTEE REGARDING PRIORITIES FOR PLANNING. GEORGIA FITZGERALD: CALL WITH CO-PRESIDENTS TO DISCUSS STRATEGIES FOR PERPETUAL CARE OF THE CEMETERY AND DISPOSITION OF THE BUILDING (AND THE BLOCK ON WHICH THE BUILDING STANDS); A MEETING WITH BE SCHEDULED WITH THE COMMUNITY DEVELOPMENT DIRECTOR OF THE CITY OF FITZGERALD. ILLINOIS JEWISH FEDERATION OF GREATER CHICAGO: DISCUSSION WITH ENDOWMENT PROFESSIONAL; EXPRESSED A WILLINGNESS FOR CHICAGO TO HOLD EVENTUAL ENDOWMENTS (LEGACY AND CEMETERY) FOR THE OUTLYING CONGREGATIONS IF THEY SO CHOOSE TO INCLUDE THAT IN THEIR LEGACY PLANS. ALTON: SOLD ITS BUILDING. DECATUR: LETTER OF ENGAGEMENT UNDER REVIEW. LA SALLE: REVIEWING THEIR DRAFT LEGACY PLAN, INCLUDING ENGAGING THE CHICAGO FEDERATION AS A POTENTIAL FINANCIAL INSTITUTIONAL PARTNER. IOWA WATERLOO: CONFERENCE CALL WITH SECRETARY OF THE CONGREGATION, APPOINTED BY THE BOARD TO INQUIRE ABOUT JCLP SERVICES; FOLLOWING THE CALL, PRESENTATION TO THE BOARD TO ENGAGE WITH JCLP; ZOOM CALL WILL BE SCHEDULED WITH THE BOARD IN MAY. KANSAS MANHATTAN: INITIAL CONTACT WITH LEADERSHIP; INTEREST IN A FOLLOW-UP CONVERSATION, WHICH WILL BE PLANNED BY MARCH. MARYLAND ANNAPOLIS: MEETING HELD WITH THE BOARD; OUTLINED THE MAJOR CHALLENGES THAT NEED TO BE ADDRESSED FOR SUSTAINING THE CONGREGATION, INCLUDING ACTIVE BOARD ENGAGEMENT. PRESIDENT AGREED TO FOLLOW-UP TO JANUARY MEETING BUT IT IS ON HOLD BECAUSE OF COVID-19. MINNESOTA VIRGINIA: SOLD ITS CULTURAL CENTER TO A REGIONAL ARTS ORGANIZATION. MISSOURI: JOPLIN'S PRESIDENT IS DRAFTING THE TEMPLE'S LEGACY PLAN TO BE REVIEWED BY THE CONGREGATION LATER IN THE YEAR. MISSISSIPPI MEETINGS HELD WITH LEADERSHIP OF FIVE COMMUNITIES. COLUMBUS: NOT READY AT THIS TIME TO DISCUSS A LEGACY PLAN; WANT TO FOCUS ON OUTREACH; ISSUE IS HOW INVOLVED THE BOARD IS WILLING TO BE; WILL CONSIDER INVITING JCLP TO FACILITATE PLANNING DISCUSSION. GREENVILLE/CLEVELAND: PLANNING MEETING FOR THEIR CEMETERY PRESERVATION CAMPAIGN; GOAL 500,000; PROSPECTS IDENTIFIED, RATED AND ASSIGNED; NEED EXPRESSED TO HAVE SOME FORM OF REGIONAL CEMETERY AND BURIAL ASSOCIATION (EITHER AS A SEPARATE ENTITY OR AS A PROGRAM WITHIN A FEDERATION OR SYNAGOGUE). GREENWOOD: CONCERN ABOUT CEMETERY; RECOMMENDED THE JEWISH FOUNDATION OF MEMPHIS AS THE FINANCIAL INSTITUTIONAL PARTNER (SIMILAR TO ARRANGEMENTS FOR THE GREENVILLE JEWISH CEMETERY); WILL WORK ON AN ENDOWMENT PLAN. HATTIESBURG: DISCUSSION FOCUSED ON SUSTAINABILITY; RECOMMENDED INVITING ISJL TO MEET WITH FAMILIES ABOUT THE EDUCATION PROGRAM (14 CHILDREN RANGING FROM PRE-SCHOOL TO BAR MITZVAH AGE); SUGGESTED THAT THE PRESIDENT REACH OUT TO URJ, FOR BOARD DEVELOPMENT PROGRAM. INTEREST IN A STATEWIDE CONFERENCE. MERIDIAN: NOT PREPARED TO DISCUSS LEGACY PLANNING, BUT THERE IS INTEREST IN A STATEWIDE CONFERENCE AND ADDRESSING THE CEMETERY ISSUE. TUPELO: PRESIDENT IS WORKING VERY HARD ON OUTREACH; ASKS FOR JCLP ASSISTANCE IN HAVING ISJL TAKE A MORE ACTIVE ROLE WITH THE CONGREGATIONS IN THE NORTHERN PART OF. THE STATE (COLUMBUS, OXFORD, TUPELO); IS SUPPORTIVE OF A STATEWIDE CONFERENCE. REGIONAL INITIATIVE: CONFERENCE CALL WITH ISJL AND URJ; AGREEMENT TO PARTNER IN A CONFERENCE TO BE HELD THE LATTER PART OF OCTOBER. TENTATIVE AGENDA ENHANCING JEWISH EXPERIENCES (ISJL) STRENGTHENING CONGREGATIONS (URJ) SECURITY (FBI; ALSO INVOLVE: JFNA SECURE COMMUNITY NETWORK) PLANNING FOR THE FUTURE : CEMETERIES, ARCHIVES, LEGACY (JCLP) LEADERSHIP FROM THE TEMPLES IN MISSISSIPPI (AND ALSO JACKSON, TN) AGREED TO APPOINT REPRESENTATIVES TO A PLANNING COMMITTEE FOR A CONFERENCE SCHEDULED FOR OCTOBER 25. A ZOOM CALL WILL BE SCHEDULED IN MAY. NEVADA LAS VEGAS: A CONGREGATION IN A RETIREMENT COMMUNITY (96 MEMBERS) WHO FOR THE LAST SEVERAL YEARS HAVE ASKED JCLP FOR INFORMATION, REQUESTED ASSISTANCE IN REAFFILIATING WITH URJ. JCLP MADE THE INTRODUCTION ; URJ RESPONDED, AND THE CONGREGATION IS ON THE ROAD FOR REAFFILIATION. NEW YORK BATAVIA: PRESIDENT IS PUTTING TOGETHER A LEGACY COMMITTEE; REVIEWING LEGACY PLANS OF OTHER CONGREGATIONS; IN-PERSON MEETING (PERMITTING) SCHEDULED FOR THE SUMMER. HERKIMER: DRAFT LEGACY PLAN WAS DISTRIBUTED; CURRENTLY UNDER REVIEW; IN- PERSON MEETING (PERMITTING) SCHEDULED FOR THE SUMMER. JAMESTOWN: REVIEWING ISSUES RELATING TO THE CEMETERY. KINGSTON: AGREED TO POST PICTURE OF SYNAGOGUE'S ARON KODESH ON JCLP WEBSITE FOR DONATION. OLEAN: BUILDING SOLD TO A LOCAL THEATER; FINAL LEGAL WORK IN THE STATE'S ATTORNEY GENERAL OFFICE; ASSISTANCE OFFERED IN THE DISPOSITION OF MATERIAL. NORTH CAROLINA STATESVILLE: TRANSFER OF ARCHIVAL MATERIAL TO THE AMERICAN JEWISH ARCHIVES; RECOMMENDED CONTACT WITH USCJ (THEY RECENTLY AFFILIATED) FOR BOARD RESPONSIBILITIES MATERIAL. OHIO ASHTABULA: COMPLETED ITS LEGACY PLAN. SANDUSKY: DISCUSSIONS CONTINUING RE LEGACY PLAN; PLANS ON HOLD FOR CEMETERY PRESERVATION CAMPAIGN UNTIL THE COVID-19 RESTRICTIONS ARE LIFTED. REGIONAL INITIATIVE: LEADERSHIP WAS CONTACTED FOR THE SYNAGOGUES IN SOUTH- CENTRAL OHIO INQUIRING ABOUT THEIR INTEREST IN A REGIONAL MEETING FOR THAT AREA. LIMA, MANSFIELD, MARION, MIDDLETOWN, PIQUA , SANDUSKY INDICATED INTEREST. OUTREACH WAS ALSO MADE TO PORTSMOUTH, SPRINGFIELD AND RICHMOND , IN. BEGINNING TO ASSEMBLE A PLANNING COMMITTEE. A ZOOM INITIAL PLANNING MEETING WILL BE SCHEDULED IN MAY (SUBJECT TO THE COVID-19 SITUATION). PENNSYLVANIA INDIANA: WILL COMPLETE LEGACY PLAN BY SPRING OF 2020. MONESSEN: SYNAGOGUE CLOSED; STILL WAITING TO SELL THE BUILDING UPON WHICH THE ASSETS WILL GO INTO THEIR CEMETERY FUND.. OIL CITY: CONGREGATION HAD CLOSED BUT THEY HAD TWO TORAHS TO DONATE. WERE REFERRED BY JCLP TO KULANU WWW.KULANU.ORG - DONATION TO KEHILLAT BNEI AVRAHAM , ON THE ISLAND OF MINDANAO, PHILIPPINES, AND TO THE BERESHIT OLAM JEWISH COMMUNITY IN RECIFE, BRAZIL. JEWISH CEMETERY AND BURIAL ASSOCIATION OF GREATER PITTSBURGH: BARRY RUDEL WAS APPOINTED EXECUTIVE DIRECTOR. BARRY (FROM JOHNSTOWN, PA) HAS BEEN HELPFUL TO JCLP IN ENGAGEMENT WITH THE JOHNSTOWN SYNAGOGUE AND IN BROKERING RELATIONSHIPS IN THE TRANSFER.OF TORAHS. ST. LOUIS REGION REGIONAL INITIATIVE: INFORMAL DISCUSSIONS WITH REPRESENTATIVES FROM JEFFERSON CITY AND ALTON, IL WERE HELD AND THEY THOUGHT THAT A ST. LOUIS REGIONAL CONFERENCE MAY BE FEASIBLE. TEXAS SCHULENBURG: COMPLETED ITS LEGACY PLAN. REGIONAL INITIATIVE: THERE IS INTEREST IN A TEXAS CONFERENCE (FOCUSING ON THE GREATER HOUSTON AREA). WEST VIRGINIA: BLUEFIELD: CONGREGATION AHAVATH SHOLOM APPROVED THE ESTABLISHMENT OF A DESIGNATED FUND AGREEMENT WITH THE GREENSBORO JEWISH FEDERATION AND THE TRANSFER OF 30,000 (THE BALANCE TO BE TRANSFERRED AT A LATER DATE). THE CONGREGATION HAD ALREADY TRANSFERRED 29,000 TO THE FEDERATION. WISCONSIN REGIONAL INITIATIVE: CONFERENCE CALLS WITH PROFESSIONALS FROM THE MADISON AND MILWAUKEE JEWISH FEDERATIONS AND WITH THE WISCONSIN JEWISH CONFERENCE FOR INFORMATION ABOUT WISCONSIN CONGREGATIONS, CONTACT INFORMATION AND STRATEGIES FOR ENGAGING INDIVIDUALLY AND COLLECTIVELY WITH THEM. CALL WITH ARCHIVIST TO COLLECT CONTACT AND BACKGROUND INFORMATION ON SMALL CONGREGATIONS IN THE STATE. WEST VIRGINIA BLUEFIELD: CONGREGATION AHAVATH SHOLOM (BLUEFIELD, I/WA) TRANSFERRED FUNDS TO THE GREENSBORO JEWISH FEDERATION AS FIRST INSTALLMENT OF THEIR DESIGNATED FUND WITH THE FEDERATION. TORAHS BETH ABRAHAM SYNAGOGUE (AUBURN, ME), WHICH CLOSED IN 2017, DONATED A TORAH TO A CONGREGATION IN KADIMA IN THE CENTER OF ISRAEL. IT ARRIVED AT THE END OF FEBRUARY. WITH THE ASSISTANCE OF INTERNATIONAL HILLEL AND JCLP, TEMPLE BETH SHOLOM IN JOHNSTOWN, PA. IS WORKING OUT FINAL DETAILS OF A TORAH DONATION TO HILLEL AT GETTYSBURG COLLEGE, WITH A PRESENTATION PLANNED FOR APRIL. ONE OTHER TORAH DONATION TO A FLORIDA HILLEL IS UNDER CONSIDERATION. AN APRIL PRESENTATION OF THE TORAH IS PLANNED. CONFERENCE CALL WITH BARRY RUDEL, THE NEWLY INSTALLED EXECUTIVE DIRECTOR OF THE JEWISH CEMETERY AND BURIAL ASSOCIATION OF PITTSBURGH , AND FEDERATION STAFF THERE ON CONTINUED AND ENHANCED SERVICE OPPORTUNITIES FOR CONGREGATIONS IN WESTERN PENNSYLVANIA. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE RETURN IS REVIEWED BY THE TREASURER OF THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | COPIES OF FORM 990 ARE MADE AVAILABLE TO ANY INTERESTED PARTIES UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING FEES-DS 6,000 12,000 42,000 CONSULTING FEES-SE 0 29,500 0 TOTAL 6,000 41,500 42,000 |
| Software ID: | |
| Software Version: |