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)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,048,420 | 4,793,618 | 6,400,490 | 3,381,631 | 3,477,878 | 20,102,037 |
| 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 | 2,048,420 | 4,793,618 | 6,400,490 | 3,381,631 | 3,477,878 | 20,102,037 |
| 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) .. | 3,999,911 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 16,102,126 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,048,420 | 4,793,618 | 6,400,490 | 3,381,631 | 3,477,878 | 20,102,037 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 937,328 | 637,919 | 713,285 | 390,879 | 969,208 | 3,648,619 |
| 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.).. | 507,475 | 340,355 | 29,569 | 31,875 | 909,274 | |
| 11 | Total support. Add lines 7 through 10 | 24,669,713 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 on 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, 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 2021. 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 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| 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 | TOLEDO JEWISH COMMUNITY FOUNDATION, FOUNDED IN 1980 AS THE ENDOWMENT DEVELOPMENT PROGRAM OF JEWISH FEDERATION OF GREATER TOLEDO, WAS ESTABLISHED TO MEET PHILANTHROPIC CHALLENGES AND NEEDS OF THE TOLEDO JEWISH COMMUNITY AS WELL AS THE NEEDS OF OUR PEOPLE LOCALLY, NATIONALLY, AND GLOBALLY. THE FOUNDATION PROVIDES AN OPPORTUNITY TO LEAVE A LASTING LEGACY - A PERMANENT IMPRINT THAT WILL ENRICH THE LIVES OF GENERATIONS TO COME. SINCE ITS INCEPTION, THE FOUNDATION HAS HELPED INDIVIDUALS AND FAMILIES ALIKE CREATE A LEGACY THAT REPRESENTS THE VALUES AND MITZVOT BY WHICH THEY HAVE GOVERNED THEIR LIVES. |
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE SHALL ADVISE AND AID ADMINISTRATION OF THE FEDERATION IN ALL MATTERS AFFECTING THE BUSINESS AND INTERESTS OF THE FEDERATION, AND WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS, EXCEPT ACTION WITH RESPECT TO (I) FILLING VACANCIES IN THE BOARD OF DIRECTORS OR VACANCIES IN ANY OFFICE, (II) ALLOCATIONS AND FINAL BUDGET APPROVAL, (III) APPROVAL OF ALL CONTRACTS ENTERED INTO INVOLVING A DURATION OF MORE THAN ONE YEAR (FOR PERSONNEL, MATERIALS OR SERVICES), (IV) APPROVAL OF CAPITAL EXPENDITURES, (V) ENDOWMENT MANAGEMENT, (VI) APPROVAL OF THE HIRING OR FIRING OF ANY EXECUTIVE DIRECTOR EMPLOYED BY ANY AFFILIATED AGENCY, AND (VII) MATERIAL ACTIONS. |
| FORM 990, PART VI, SECTION A, LINE 2 | MARK GREENBLATT AND RICHARD GREENBLATT HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 4 | A VARIETY OF CHANGES RELATED TO THE MAKE UP OF THE BOARD AND COMMITTEES, THE PROCESS FOR FILLING VACANCIES AND THE TERMS OF BOARD MEMBERS WERE MADE. IN ADDITION, CHANGES TO THE MISSION AND ORGANIZATIONAL STRUCTURE OF THE JEWISH FEDERATION OF GREATER TOLEDO'S JEWISH COMMUNITY RELATIONS COUNCIL WERE MADE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS OF THE FEDERATION SHALL CONSIST OF ALL JEWISH PERSONS EIGHTEEN YEARS OF OR OLDER WHO RESIDE IN LUCAS, WOOD, OTTAWA, OR FULTON COUNTY IN OHIO OR MONROE OR LENAWEE COUNTY IN MICHIGAN (THE "GREATER TOLEDO AREA") AND MAKE AN ANNUAL CONTRIBUTION TO THE FEDERATION (THE "MEMBERS"). |
| FORM 990, PART VI, SECTION A, LINE 7A | THE JEWISH COMMUNITY VOTES ON MEMBERS OF THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE POWER TO ALTER, AMEND OR REPEAL THE CODE OF REGULATIONS OR ADOPT A NEW CODE OF REGULATIONS SHALL BE VESTED IN THE MEMBERS OF THE FOUNDATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM WITH INFORMATION PROVIDED BY MANAGEMENT. UPON COMPLETION, THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ANNUAL DISCLOSURE STATEMENTS ARE COMPLETED AND SENT TO THE PRESIDENT OF THE BOARD AS WELL AS KEPT ON HAND IN THE ADMINISTRATION OFFICE. ANY FAMILY OR BUSINESS RELATIONSHIPS ARE DISCLOSED ANNUALLY ON THE 990 PART VI, LINE 2. THE BOARD MAKES THE DETERMINATION AS TO WHETHER A POTENTIAL CONFLICT OF INTEREST EXISTS AND ANY BOARD MEMBERS INVOLVED IN THE POTENTIAL CONFLICT RECUSE THEMSELVES FROM ANY RELATED VOTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | LINE 15A: A SEARCH COMMITTEE CONSISTINGOF BOARD MEMBERS REVIEW THE COMPENSATION OF THE CEO. DURING THIS PROCESS, THEY REVIEW COMPENSATION OF OTHER SIMILAR SIZED FEDERATIONS IN NORTH AMERICA. THE BOARD THEN APPROVES THE CEO'S SALARY DURING THE BUDGET PROCESS AND THE DELIBERATION AND DECISION ARE DOCUMENTED IN THE BOARD MINUTES. THE CEO POSITION IS A THREE YEAR TERM CONTRACT AND THE LAST YEAR THIS PROCESS WAS COMPLETED WAS 2022. LINE 15B: SALARIES FOR ALL EMPLOYEES ARE REVIEWED DURING THE BUDGET PROCESS AND COMPARABLE SALARIES ARE REVIEWED. CHANGES ARE APPROVED BY THE CEO AND CFO. THE BOARD THEN APPROVES THE SALARIES DURING THE BUDGET PROCESS AND THE DELIBERATION AND DECISION ARE DOCUMENTED IN THE BOARD MINUTES. THE LAST YEAR THIS PROCESS WAS COMPLETED WAS 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FINANCIAL STATEMENTS AND THE 990 ARE AVAILABLE THROUGH THE WEBSITE. |
| FORM 990, PART XI, LINE 9: | INCREASE IN CSV OF LIFE INSURANCE 53,109. CHANGE IN MARKET VLAUE OF IRREVOCABLE TRUST 213,246. |
| FORM 990, PART XII, LINE 2C | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART 10, LINES 11 & 25 | THROUGH DECEMBER 31, 2020, CERTAIN BOARD-DESIGNATED FUNDS WERE ACCOUNTED FOR AS NET ASSETS WITH DONOR RESTRICTIONS. DURING 2020, IT WAS DETERMINED THAT THESE FUNDS DID NOT HAVE DONOR RESTRICTIONS AND AS SUCH, THESE FUNDS WERE PROPERLY MOVED TO NET ASSETS WITHOUT DONOR RESTRICTIONS. IN ADDITION, CERTAIN FUNDS HELD FOR AGENCIES FELL UNDER THE EXCEPTION TO THE VARIANCE POWER RULE AND WERE, THEREFORE, PROPERLY MOVED FROM NET ASSETS WITH DONOR RESTRICTIONS TO A LIABILITY AS REQUIRED UNDER GAAP. FINALLY, IT WAS DETERMINED THAT TWO CHARITABLE REMAINDER TRUSTS WHICH WERE ACCOUNTED FOR AS IRREVOCABLE TRUSTS WERE ALSO PROPERLY MOVED FROM NET ASSETS WITH DONOR RESTRICTIONS TO A LIABILITY AS REQUIRED UNDER GAAP. |
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