Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and 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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 13,611,066 | 15,853,125 | 16,365,618 | 19,741,089 | 21,200,439 | 86,771,337 |
| 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 | 13,611,066 | 15,853,125 | 16,365,618 | 19,741,089 | 21,200,439 | 86,771,337 |
| 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).. | 37,002,001 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 49,769,336 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 13,611,066 | 15,853,125 | 16,365,618 | 19,741,089 | 21,200,439 | 86,771,337 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 35,140 | 29,793 | 32,802 | 39,667 | 32,201 | 169,603 |
| 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.).. | 59,259 | 70,460 | 197,878 | 39,872 | 43,410 | 410,879 |
| 11 | Total support. Add lines 7 through 10 | 87,351,819 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) |
||||
| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, 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 2019. 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 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| 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 VI, SECTION A, LINE 2 | LYNN SCHUSTERMAN AND STACY SCHUSTERMAN HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY THE INDEPENDENT ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. A COPY OF THE RETURN WAS SENT TO THE FULL BOARD FOR REVIEW BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, OFFICER, AND EMPLOYEE IS PROVIDED WITH AND ASKED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. ANNUALLY, EACH DIRECTOR, OFFICER, AND EMPLOYEE COMPLETES A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH S/HE IS INVOLVED THAT S/HE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO ANOTHER NONPROFIT ORGANIZATION OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO BBYO. ANY SUCH INFORMATION REGARDING THE BUSINESS INTERESTS OF A DIRECTOR, OFFICER, EMPLOYEE, OR A FAMILY MEMBER THEREOF, IS TREATED AS CONFIDENTIAL AND IS MADE AVAILABLE ONLY TO THE CHAIR, THE CHIEF EXECUTIVE OFFICER, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THE POLICY. THE POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY ARE COMMUNICATED TO ALL STAFF AND VOLUNTEERS. PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST, AND WHO IS IN ATTENDANCE AT THE MEETING, DISCLOSES ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE IS REFLECTED IN THE MINUTES OF THE MEETING. IF BOARD MEMBERS ARE AWARE THAT STAFF OR OTHER VOLUNTEERS HAVE A CONFLICT OF INTEREST, RELEVANT FACTS ARE DISCLOSED BY THE BOARD MEMBER OR BY THE INTERESTED PERSON HIM/HERSELF, IF INVITED TO THE BOARD MEETING AS A GUEST FOR PURPOSES OF DISCLOSURE. A DIRECTOR OR COMMITTEE MEMBER, WHO PLANS NOT TO ATTEND A MEETING AT WHICH S/HE HAS REASON TO BELIEVE THAT THE BOARD OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE PERSON HAS A CONFLICT OF INTEREST, DISCLOSES ALL MATERIAL FACTS REGARDING THE CONFLICT OF INTEREST TO THE CHAIR OF THE MEETING. THE CHAIR THEN REPORTS THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE IS REFLECTED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST DOES NOT PARTICIPATE IN OR PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON DOES NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING IS NOT COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST DOES NOT VOTE ON THE CONTRACT OR TRANSACTION AND IS NOT PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE IS REFLECTED IN THE MINUTES OF THE MEETING. INTERESTED PERSONS WHO ARE NOT MEMBERS OF THE BOARD OF DIRECTORS OF BBYO, OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD OR COMMITTEE ACTION, DISCLOSE TO THEIR SUPERVISOR, OR THE CHAIR, OR THE CHAIR'S DESIGNEE, ANY CONFLICT OF INTEREST THAT SUCH INTERESTED PERSON HAS WITH RESPECT TO A CONTRACT OR TRANSACTION. SUCH DISCLOSURE IS MADE AS SOON AS THE CONFLICT OF INTEREST IS KNOWN TO THE INTERESTED PERSON. THE INTERESTED PERSON REFRAINS FROM ANY ACTION THAT MAY AFFECT BBYO'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT DISCLOSES THE CIRCUMSTANCES TO HIS OR HER SUPERVISOR OR THE CHAIR OR THE CHAIR'S DESIGNEE, WHO DETERMINES WHETHER FULL BOARD DISCUSSION IS WARRANTED OR WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE CHAIR OF THE H.R. COMMITTEE SETS THE COMPENSATION OF THE CEO IN COLLABORATION WITH THE ORGANIZATION'S SENIOR VOLUNTEER OFFICERS (BOARD CHAIR AND VICE CHAIR). COMPARISON DATA WAS PROVIDED TO THE COMMITTEE OF THE SALARIES OF CEO'S OF JEWISH ORGANIZATIONS WITH SIMILAR BUDGET SIZES. THE DECISION IS DISCUSSED AND DOCUMENTED IN THE BOARD MINUTES. FOR THE OTHER OFFICERS, THEIR COMPENSATION IS DETERMINED BY THE HUMAN RESOURCES BOARD COMMITTEE AND THE CEO OF BBYO. THE LAST COMPENSATION REVIEW TOOK PLACE IN JUNE 2020. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ON A CASE-BY-CASE BASIS, SUBJECT TO THE DISCRETION OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 16A AND B: | IN 2004, BBYO ENTERED INTO A FEE-FOR-SERVICE AGREEMENT WITH THE TLALIM GROUP (TLALIM), AN INTERNATIONAL TRAVEL SERVICE PROVIDER WITH OFFICES IN ISRAEL AND WASHINGTON DC. THE INITIAL AGREEMENT PROVIDED THAT TLALIM WOULD PROVIDE ALL TRAVEL SERVICES FOR BBYO'S "PASSPORT TO ISRAEL" PROGRAM. TLALIM HAD A SOLID REPUTATION IN THE TRAVEL MARKET AND WAS THE LARGEST TRAVEL PROVIDER TO BIRTHRIGHT ISRAEL. FOR THE FIRST FEW YEARS, BBYO PAID TLALIM AS A VENDOR AND ANNUALLY NEGOTIATED TLALIM'S MARKUP (COST ABOVE THE ACTUAL TRAVEL COSTS). BBYO ALSO ANNUALLY REVIEWED THE COST OF USING TLALIM AGAINST THOSE OF OTHER TRAVEL PROVIDERS. AS BBYO'S PASSPORT TO ISRAEL PROGRAM GREW STEADILY OVER THE YEARS, BBYO EVALUATED WHETHER IT WAS IN BBYO'S BEST INTEREST TO RESTRUCTURE ITS ARRANGEMENT WITH TLALIM. BASED ON THAT ANALYSIS, BBYO AND TLALIM ENTERED INTO A JOINT VENTURE IN 2008. UNDER THE AGREEMENT, TLALIM IS THE SOLE TRAVEL PROVIDER TO BBYO PASSPORT AND CONTRIBUTES SALES, MARKETING AND OPERATIONS RESOURCES TO THE BBYO PASSPORT PROGRAMS. TLALIM AGREED TO A NON-COMPETE CLAUSE, WHEREBY IT CEASED ALL SALES AND MARKETING FOR INTERNATIONAL TRAVEL PROGRAMS WHICH COMPETED AGAINST BBYO'S PASSPORT PROGRAM. 100% ALL ACTIVITIES OF THE JOINT VENTURE FALL UNDER THE PURPOSE/MISSION OF BBYO AS STATED IN ITS FORM 1023 AND ARTICLES OF INCORPORATION: 1. TO EDUCATE AND TRAIN JEWISH YOUTH; 2. TO PROMOTE THE LEADERSHIP POTENTIAL AND PERSONAL DEVELOPMENT OF JEWISH YOUTH; 3. TO ENCOURAGE JEWISH YOUTH IN DEVELOPING A POSITIVE JEWISH IDENTITY; 4. TO GUIDE JEWISH YOUTH IN DEVELOPING AN APPRECIATION FOR CHARITABLE GIVING; AND 5. TO ENABLE JEWISH YOUTH TO ASSUME LEADERSHIP ROLES AND RESPONSIBILITIES IN THE JEWISH AND GENERAL COMMUNITIES. BBYO FOLLOWS WRITTEN POLICIES AND PROCEDURES WHICH GOVERN ALL PARTICIPATION AND ACTIVITIES RELATED TO THIS JOINT VENTURE TO ENSURE THAT THE ORGANIZATION HAS SAFEGUARDED ITS 501(C)(3) EXEMPT STATUS. SUBSEQUENT TO YEAR END, THE JOINT VENTURE AGREEMENT WITH TLALIM TOURS AND TLALIM CONVENTIONS EVENTS AND TOURISM OF ISRAEL WERE TERMINATED, EFFECTIVE AUGUST 2020. |
| FORM 990, PART IX, LINE 11G | SPEAKERS & ENTERTAINERS: PROGRAM SERVICE EXPENSES 1,084,688. MANAGEMENT AND GENERAL EXPENSES 1,008. FUNDRAISING EXPENSES 4,204. TOTAL EXPENSES 1,089,900. PROGRAM STAFF: PROGRAM SERVICE EXPENSES 288,360. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 288,360. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 2,100,503. MANAGEMENT AND GENERAL EXPENSES 6,681. FUNDRAISING EXPENSES 43,816. TOTAL EXPENSES 2,151,000. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 22,845. MANAGEMENT AND GENERAL EXPENSES 83,320. FUNDRAISING EXPENSES 6,217. TOTAL EXPENSES 112,382. |
| FORM 990, PART X, LINE 24: | ON MAY 1, 2020, BBYO AND IMMERSIVE LLC RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $1,950,200 AND $99,075, RESPECTIVELY, UNDER THE PAYCHECK PROTECTION PROGRAM. THE PROMISSORY NOTES BEAR INTEREST AT A RATE OF 1.00% AND CALL FOR MONTHLY PRINCIPAL AND INTEREST PAYMENTS AMORTIZED OVER THE TERM OF THE PROMISSORY NOTE WITH A DEFERRAL OF PAYMENTS FOR THE FIRST SIX MONTHS. UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MAY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION IN WHOLE OR IN PART. BBYO AND IMMERSIVE LLC INTEND TO USE THE PROCEEDS FOR PURPOSES CONSISTENT WITH THE PAYCHECK PROTECTION PROGRAM AND BELIEVES THAT ITS USE OF THE LOAN PROCEEDS WILL MEET THE CONDITIONS FOR FORGIVENESS OF THE LOAN. BBYO AND IMMERSIVE LLC INTEND TO APPLY FOR FORGIVENESS AFTER COMPLETING THE 24 WEEK PERIOD. IF FORGIVENESS IS GRANTED, BBYO AND IMMERSIVE LLC WILL RECORD REVENUE FORM DEBT EXTINGUISHMENTS DURING THE PERIOD THAT FORGIVENESS WAS APPROVED. |
| Software ID: | |
| Software Version: |