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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 10,725,714 | 11,381,133 | 11,928,012 | 16,665,063 | 15,987,071 | 66,686,993 |
| 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 | 10,725,714 | 11,381,133 | 11,928,012 | 16,665,063 | 15,987,071 | 66,686,993 |
| 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) .. | 23,110,963 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 43,576,030 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 10,725,714 | 11,381,133 | 11,928,012 | 16,665,063 | 15,987,071 | 66,686,993 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 127,940 | 122,041 | 50,689 | 64,465 | 697,716 | 1,062,851 |
| 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 | 67,749,844 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| 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 III, LINE 1 | THE FOUNDATION FOR JEWISH DAY SCHOOLS OF GREATER PHILADELPHIA (THE FOUNDATION) IS COMMITTED TO ASSISTING FAMILIES PRIMARILY IN THE GREATER PHILADELPHIA AREA OBTAIN A JEWISH DAY SCHOOL AND/OR PRE-SCHOOL EDUCATION FOR THEIR CHILDREN. THE FOUNDATION RECOGNIZES THAT A JEWISH EDUCATION AT A DAY SCHOOL AND/OR PRE-SCHOOL IS AN ESSENTIAL WAY OF PROMOTING AND STRENGTHENING JEWISH IDENTITY WITH JEWISH CHILDREN, AND SECURING THE FUTURE OF THE JEWISH COMMUNITY. THE FOUNDATION - IN COLLABORATION WITH THE JEWISH FEDERATION OF GREATER PHILADELPHIA, LOCAL JEWISH DAY SCHOOLS AND PRE-SCHOOLS - SHALL PROVIDE SCHOLARSHIP AWARDS TO ELIGIBLE STUDENTS AT JEWISH DAY SCHOOLS AND PRE-SCHOOLS IN THE GREATER PHILADELPHIA AREA. THE FOUNDATION FOLLOWS THE MANDATED REGULATIONS AND IS AN APPROVED ORGANIZATION BY THE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT'S EDUCATIONAL IMPROVEMENT TAX CREDIT (EITC) PROGRAM AND OPPORTUNITY SCHOLARSHIP TAX CREDIT (OSTC) PROGRAM. THE FOUNDATION, IN ACCORDANCE WITH BEING AN APPROVED EDUCATION IMPROVEMENT ORGANIZATION (EIO), PROVIDES BUDGET SUPPORT FOR ENHANCED INNOVATIVE EDUCATIONAL PROGRAMS TO, OR IN CONJUNCTION WITH, PROGRAMS PROVIDED TO PUBLIC SCHOOL STUDENTS. |
| FORM 990, PART VI, SECTION A, LINE 3 | MANAGEMENT FUNCTIONS OF THE FOUNDATION ARE PERFORMED THE JEWISH FEDERATION OF GREATER PHILADELPHIA. THE JEWISH FEDERATION PROVIDES CERTAIN ADMINISTRATIVE SERVICES TO THE FOUNDATION AND CHARGES THE FOUNDATION AN ADMINISTRATIVE MAINTENANCE CHARGE BASED ON FUNDS RAISED, LESS OTHER DIRECT ADMINISTRATIVE EXPENDITURES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE FOUNDATION DIRECTORS SHALL BE SELECTED BY THE CHAIR OF THE BOARD OF DIRECTORS OF THE JEWISH FEDERATION OF GREATER PHILADELPHIA UPON CONSULTATION WITH THE SCHOOLS THAT WILL BE THE BENEFICIARIES OF THE SCHOLARSHIPS BEING GRANTED BY THE FOUNDATION. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE FOUNDATION DOES NOT HAVE COMMITTEES, OTHER THAN THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | EACH YEAR THE FOUNDATION FILES TAX RETURNS. THE TAX RETURNS ARE COMPLETED BY A TAX ACCOUNTING FIRM SELECTED BY THE AUDIT COMMITTEE OF THE JEWISH FEDERATION OF GREATER PHILADELPHIA (JEWISH FEDERATION). THE TAX FIRM USES INFORMATION AUDITED BY AN INDEPENDENT AUDITING FIRM. THE TAX AND AUDIT FIRMS CAN BE THE SAME OR SEPARATE FIRMS. THE 990 IS PRESENTED BY THE TAX ACCOUNTING FIRM TO THE JEWISH FEDERATION AUDIT COMMITTEE FOR REVIEW AND APPROVAL. AFTER THEIR REVIEW, IT IS PROVIDED TO THE FOUNDATION BOARD OF DIRECTORS VIA E-MAIL OR MAIL AND THEN FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | INTERNAL PROCEDURES FOR THE REVIEW OF THE FOUNDATION'S CONFLICT OF INTEREST STATEMENTS 1. PRIOR TO THE FIRST FOUNDATION BOARD MEETING FOR EACH FISCAL YEAR, A SUBSET OF THE FOUNDATION'S GOVERNANCE COMMITTEE WILL REQUEST THAT AN ADMINISTRATOR DISTRIBUTE THE STATEMENT OF ETHICAL GUIDELINES TO ALL NEW AND RENEWING BOARD MEMBERS. BOARD MEMBERS ARE ASKED TO READ THE DOCUMENT, COMPLETE AND SIGN THE CONFLICT OF INTEREST STATEMENT, AND RETURN THE COMPLETED DOCUMENT TO THE FOUNDATION. ADMINISTRATORS OF THE FOUNDATION'S BUSINESS (INCLUDING MEMBERS OF JEWISH FEDERATION OF GREATER PHILADELPHIA'S STAFF) ARE ALSO REQUIRED TO READ THE DOCUMENT, COMPLETE AND SIGN THE CONFLICT OF INTEREST STATEMENT AND RETURN THE COMPLETED DOCUMENT TO THE FOUNDATION. 2. ONE MONTH AFTER THE CONFLICT OF INTEREST STATEMENT IS MAILED TO ALL BOARD MEMBERS, THE DOCUMENT IS SENT A SECOND TIME TO ANY BOARD MEMBERS WHO DID NOT COMPLETE, SIGN AND RETURN THE CONFLICT OF INTEREST STATEMENT. 3. ALL RESPONSES ON THE CONFLICT OF INTEREST STATEMENT ARE COMPILED AND IF THERE ARE CONFLICTS NOTED, THOSE STATEMENTS ARE REVIEWED BY THE GOVERNANCE SUB-COMMITTEE. THE MEMBERS OF THE GOVERNANCE SUB-COMMITTEE ARE THE CHAIRMAN OF THE FOUNDATION, THE CHIEF FINANCIAL OFFICER OF THE JEWISH FEDERATION OF GREATER PHILADELPHIA, AND A BOARD MEMBER APPOINTED BY THE CHAIRMAN OF THE FOUNDATION. THE MEMBERS OF THE COMMITTEE DETERMINE ALL NEXT STEPS RELATED TO ETHICAL CONFLICTS. WHERE APPROPRIATE, A MEMBER OF THE COMMITTEE CONTACTS BOARD MEMBERS TO DISCUSS THE CONFLICT AND DETERMINE THE PROPER ETHICAL RESPONSE TO THE CONFLICT. THE SIGNED CONFLICT OF INTEREST STATEMENTS ARE KEPT AS PRESCRIBED BY THE FOUNDATION'S DOCUMENT RETENTION POLICY ON FILE FOR A PERIOD OF 7 YEARS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE FOUNDATION HAS NO EMPLOYEES. COMPENSATION OF THE FOUNDATION OFFICERS RELATES TO COMPENSATION RECEIVED FROM THE RELATED ORGANIZATION THE JEWISH FEDERATION. PROCESSES FOR DETERMINING THAT COMPENSATION FOLLOW THE COMPENSATION POLICIES OF THE JEWISH FEDERATION OF GREATER PHILADELPHIA. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOUNDATION BELIEVES IN FULL DISCLOSURE AND TRANSPARENCY. THEREFORE, AT ANY TIME, ANYONE CAN REQUEST A COPY OF FORM 990, AUDITED FINANCIAL STATEMENTS, FORM 1023, GOVERNING DOCUMENTS, OR CONFLICT OF INTEREST POLICY AND IT WILL BE PROVIDED TO THEM. IT IS OUR POLICY TO RECEIVE THE REQUEST IN WRITING SIGNED BY THE REQUESTOR TO THE FOUNDATION CHAIRMAN OR THE OFFICE OF THE JEWISH FEDERATION CFO. WE WILL RELEASE A COPY WITHIN A REASONABLE TIME BUT NOT TO EXCEED TEN BUSINESS DAYS. |
| FORM 990, PART XI, LINE 9: | RETURN OF UNUSED GRANT FUNDS NETTED AGAINST EXPENSE ON FINANCIAL STATEMENTS 200,204. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT COMMITTEE OF THE JEWISH FEDERATION OF GREATER PHILADELPHIA IS RESPONSIBLE FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND THE SELECTION OF THE AUDIT AND TAX ACCOUNTING FIRMS. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. |
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| Software Version: |