Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 07-01-2023 , and ending 06-30-2024
BCheck if applicable:
CName of organization
THE HAROLD GRINSPOON FOUNDATION
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
67 HUNT STREET 100
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
AGAWAM, MA01001
D Employer identification number

04-6685725
E Telephone number

G Gross receipts $ 76,051,310
F Name and address of principal officer:
WINIFRED SANDLER
67 HUNT STREET 100
AGAWAM,MA01001
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.HGF.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1991
M State of legal domicile: MA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: SUPPORT PRIMARILY JEWISH EDUCATIONAL INSTITUTIONS AND ORGANIZATIONS
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 9
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 5
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 172
6 Total number of volunteers (estimate if necessary) ............. 6 50
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 2,636,894
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 983,860
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 9,750,214 23,425,573
9 Program service revenue (Part VIII, line 2g) ......... 6,825,160 6,776,764
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 23,497,878 38,737,615
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 2,553,193 3,474,334
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 42,626,445 72,414,286
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 17,401,226 22,646,477
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 16,965,082 18,478,453
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 240,928 75,000
b Total fundraising expenses (Part IX, column (D), line 25) 5,217,889    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 21,061,646 20,585,734
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 55,668,882 61,785,664
19 Revenue less expenses. Subtract line 18 from line 12....... -13,042,437 10,628,622
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 939,490,212 1,013,590,712
21 Total liabilities (Part X, line 26)............. 15,562,786 19,942,374
22 Net assets or fund balances. Subtract line 21 from line 20..... 923,927,426 993,648,338
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: INSPIRED BY THE DEEP MEANING AND JOY OFFERED BY JEWISH LIVING, THE HAROLD GRINSPOON FOUNDATION HELPS PEOPLE CONNECT TO JEWISH VALUES, FAITH, TRADITIONS, AND CULTURE AND BUILD VIBRANT JEWISH COMMUNITIES.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 31,022,696 including grants of $ 5,518,160 ) (Revenue $ 6,745,864 )
THE PJ LIBRARY (PJ FOR PAJAMAS), IN PARTNERSHIP WITH LOCAL COMMUNITIES PROVIDES FAMILIES WITH HIGH-QUALITY CHILDREN'S BOOKS, MUSIC, AND OTHER RESOURCES THAT FOSTER JEWISH LEARNING AND CREATE A GATEWAY FOR DEEPER ENGAGEMENT IN JEWISH LIFE. IN FYE 6/30/24, PJ LIBRARY SERVED OVER 170,000 FAMILIES, AWARDED OVER 300 GRANTS TO PARTNERING ORGANIZATIONS AND PROVIDED OVER 1,100 CAMP GRANTS TO CHILDREN OF PJ LIBRARY FAMILIES TO ATTEND JEWISH SUMMER CAMP.
4b (Code:   ) (Expenses $ 11,281,591 including grants of $ 9,172,464 ) (Revenue $ 2,037 )
THE JCAMP180 PROVIDED MENTORING SERVICES AND CHALLENGE GRANTS TO OVER 100 NONPROFIT JEWISH OVERNIGHT CAMPS AND OTHER ORGANIZATIONS. JCAMP180 FOCUSES ON STRATEGIC PLANNING, LEADERSHIP DEVELOPMENT, FUNDRAISING, AND OVERALL CAPACITY BUILDING.
4c (Code:   ) (Expenses $ 2,870,205 including grants of $ 1,707,600 ) (Revenue $ 25,000 )
LIFE & LEGACY ASSISTED OVER 40 COMMUNITIES THROUGH PARTNERSHIPS WITH JEWISH FEDERATIONS AND FOUNDATIONS, TO PROMOTE AFTER-LIFETIME GIVING TO BUILD ENDOWMENTS THAT WILL PROVIDE FINANCIAL STABILITY TO JEWISH DAY SCHOOLS, SYNAGOGUES, SOCIAL SERVICE ORGANIZATIONS, AND OTHER JEWISH ENTITIES. THROUGH TRAINING, SUPPORT AND MONETARY INCENTIVES, THIS PARTNERSHIP PROGRAM MOTIVATES JEWISH ORGANIZATIONS TO SECURE LEGACY GIFTS, STEWARD DONORS, AND INTEGRATE LEGACY GIVING INTO THE PHILANTHROPIC CULTURE OF THE JEWISH COMMUNITY.
(Code:   ) (Expenses $ 6,491,898 including grants of $ 6,248,253 ) (Revenue $ 3,863 )
THE HGF AWARDS GRANTS DIRECTLY TO INDIVIDUALS AND ORGANIZATIONS SUPPORTING INITIATIVES LOCALLY, NATIONALLY, AND IN ISRAEL. THESE PROGRAMS RANGE FROM SMALL INDIVIDUAL CAMPERSHIP TO NATIONAL ORGANIZATIONAL GRANTS. ADDITIONALLY, HGF PROVIDES FUNDING AND RESOURCES FOR PHILANTHROPIC TEEN PROGRAMS, CULTURAL AND ART INITIATIVES, AND PROFESSIONAL DEVELOPMENT AND RESOURCE MATERIALS FOR EDUCATORS.
(Code:   ) (Expenses $ 53,980 including grants of $   ) (Revenue $   )
VOICES & VISIONS PAIRS QUOTES AND IMAGES TO OFFER A NEW AND DYNAMIC VISION TO ENGAGE THE JEWISH PEOPLE IN CONVERSATIONS REGARDING THEIR OWN IDENTITIES.
4d Other program services (Describe in Schedule O.)
(Expenses $ 6,545,878 including grants of $ 6,248,253 ) (Revenue $ 3,863 )
4e Total program service expenses51,720,370
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
Yes
 
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
Yes
 
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........Click to see attachment
List of Attached Documents:
// Content
14b
Yes
 
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....Click to see attachment
List of Attached Documents:
// Content
15
Yes
 
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...Click to see attachment
List of Attached Documents:
// Content
16
Yes
 
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....Click to see attachment
List of Attached Documents:
// Content
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
List of Attached Documents:
// Content
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................Click to see attachment
List of Attached Documents:
// Content
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I .... Click to see attachment
List of Attached Documents:
// Content
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................Click to see attachment
List of Attached Documents:
// Content
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part IIClick to see attachment
List of Attached Documents:
// Content
...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................Click to see attachment
List of Attached Documents:
// Content
28a
Yes
 
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
 
No
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
218
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
172
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
9
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
5
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
MA , AL , AK , AR , CA , CO , CT , FL , GA , HI , KS , KY , LA , ME , MD , MI , MN , MS , NV , NH , NM , NY , NC , ND , OH , OK , OR , PA , RI , SC , TN , UT , VT , WA , WV , WI , DE , AZ , ID , IN , IA , MO , MT , NE , SD , TX , WY
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
PATRICK GERYK67 HUNT STREET   AGWAWAM,MA01001 (413) 276-0700
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) WINIFRED SANDLER......................................................................
TRUSTEE & PRESIDENT
 40.00
.................
  		X   X       0 0 0
(2) HAROLD GRINSPOON......................................................................
TRUSTEE
 10.00
.................
  		X           0 0 0
(3) JEREMY PAVA......................................................................
TRUSTEE
 4.00
.................
  		X           0 0 0
(4) DIANE TRODERMAN......................................................................
TRUSTEE
 4.00
.................
  		X           0 0 0
(5) RABBI TUVIA BRANDER......................................................................
TRUSTEE THROUGH 8/31/23
 4.00
.................
  		X           0 0 0
(6) JERRY SILVERMAN......................................................................
TRUSTEE
 4.00
.................
  		X           0 0 0
(7) DEBORAH HOCHBERG......................................................................
TRUSTEE
 4.00
.................
  		X           0 0 0
(8) LISA RACHLIN......................................................................
TRUSTEE
 4.00
.................
  		X           0 0 0
(9) RABBI ELIE KAUNFER......................................................................
TRUSTEE
 4.00
.................
  		X           0 0 0
(10) ADDIE GOODMAN......................................................................
TRUSTEE
 4.00
.................
  		X           0 0 0
(11) ADRIAN DION......................................................................
CHIEF OPERATING OFFICER
 39.00
.................
  		    X       331,715 0 16,854
(12) PATRICK GERYK......................................................................
CHIEF FINANCIAL OFFICER
 38.00
.................
  		    X       205,521 0 16,764
(13) RACHEL GOLDKLANG......................................................................
CHIEF PHILANTHROPY OFFICER
 40.00
.................
  		    X       299,360 0 16,036
(14) ERIC JORDAN......................................................................
CHIEF INFORMATION OFFICER
 40.00
.................
  		    X       294,526 0 27,265
(15) ALEXANDER ZABLOTSKY......................................................................
EXECUTIVE DIRECTOR OF PJ LI
 40.00
.................
  		      X     250,231 0 31,389
(16) SARAH EISINGER......................................................................
DIRECTOR OF J CAMP180
 40.00
.................
  		        X   193,929 0 37,955
(17) RACHEL KOZUPSKY......................................................................
DIRECTOR, PJ INTERNATIONAL PROG.
 40.00
.................
  		        X   230,000 0 12,198
Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) CABRIE KEARNS........................................................................
CHIEF OF STAFF
 40.00
.......................   		        X   196,720 0 14,061
(19) SIMON KLARFELD........................................................................
DIR OF CONTENT PJ LIB THRU 12/29/23
 40.00
.......................   		        X   204,000 0 3,890
(20) RONALD KRIT........................................................................
DIR LIFE & LEGACY THRU 10/11/23
 40.00
.......................   		        X   197,528 0 1,085




















1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 2,403,530 0 177,497
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 57
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CLOUD FOR GOOD LLC

PO BOX 632231
CHARLOTTE,NC282633231 		IT CONSULTANT 541,765
ROSOV CONSULTING LLC

2930 DOMINGO AVENUE
BERKELEY,CA94705 		RESEARCH & EVALUATION CONSULTING 301,750
UNION PRINTING LTD

1503-1 DAHAI BUILDING 39 LANE 577
NINGBO,CHINANA 5401
CH 		BOOK PRINTING 241,551
HADLEY PRINTING COMPANY INC

58 CANAL STREET
HOLYOKE,MA01040 		COMMERCIAL PRINTING 232,680
WORLDWIDE PRINTING SOLUTIONS

ROOM 107 RIGHTFUL CENTRE TAK HING
JORDAN KLN,HONG KONG  
HK 		BOOK PRINTING 228,990
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 15
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 23,425,573
g Noncash contributions included in lines 1a - 1f:$ 1g 3,258
h Total. Add lines 1a-1f....... 23,425,573
Program Service RevenueAmt Business Code
2a PJ LIBRARY BOOK PROG. 900099 6,745,864 6,745,864    
b LIFE & LEGACY PROGRAM 900099 25,000 25,000    
c MISC PROGRAM REVENUE 900099 5,900 5,900    
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 6,776,764
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 19,475,042     19,475,042
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 22,835,440  
b Less: cost or other basis and sales expenses 7b 3,572,867  
c Gain or (loss) 7c 19,262,573  
d Net gain or (loss)......... 19,262,573     19,262,573
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a 64,157
b Less: cost of goods sold .. 10b 64,157
c Net income or (loss) from sales of inventory.. 0      
OtherRevenueMiscAmt
Business Code
11a OTHER PTSP INCOME 523000 2,470,093   1,935,557 534,536
b ASPEN LIMITED PARTNERS 523000 1,004,241   701,337 302,904
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 3,474,334
12 Total revenue. See instructions..... 72,414,286 6,776,764 2,636,894 39,575,055
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 18,795,883 18,795,883
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 2,062,646 2,062,646
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. ............. 1,787,948 1,787,948
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 2,506,095 1,165,263 640,708 700,124
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 12,902,582 9,728,349 908,721 2,265,512
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 591,179 429,714 47,680 113,785
9 Other employee benefits ....... 1,308,116 904,210 199,436 204,470
10 Payroll taxes ........... 1,170,481 839,782 106,581 224,118
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 53,088 48,209 4,879  
c Accounting ........... 78,926 59,195 19,731  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 75,000 75,000
f Investment management fees ...... 2,041,914   2,041,914  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 2,447,471 2,230,527 110,397 106,547
12 Advertising and promotion .... 375,937 375,627   310
13 Office expenses ....... 155,580 44,232 107,633 3,715
14 Information technology ...... 1,603,639 1,176,841 225,474 201,324
15 Royalties .. 308 308    
16 Occupancy ........... 654,514 608,537 44,566 1,411
17 Travel ............ 1,072,839 795,830 35,254 241,755
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 1,243,518 1,038,496 30,295 174,727
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 151,845   151,845  
23 Insurance ... 243,702 187,392 56,310  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a BOOKS & MAILINGS 5,421,088 5,370,655 78 50,355
b BOOK DISTRIBUTION & POS 3,765,332 3,340,096 3,012 422,224
c PRODUCT & CONTENT DEVEL 1,013,779 630,927 344 382,508
d DUES & SPONSORSHIP 110,378 84,045 3,783 22,550
e All other expenses 151,876 15,658 108,764 27,454
25 Total functional expenses. Add lines 1 through 24e 61,785,664 51,720,370 4,847,405 5,217,889
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 1,432 1 738
2 Savings and temporary cash investments ......... 6,263,609 2 5,578,572
3 Pledges and grants receivable, net ...... 7,214,691 3 10,666,470
4 Accounts receivable, net .............   4  
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 1,162,570 9 1,518,889
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 4,865,474
b Less: accumulated depreciation 10b 4,617,907 340,633 10c 247,567
11 Investments—publicly traded securities . 643,789,235 11 661,786,285
12 Investments—other securities. See Part IV, line 11 ..... 278,252,069 12 331,426,798
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 2,465,973 15 2,365,393
16 Total assets. Add lines 1 through 15 (must equal line 33)... 939,490,212 16 1,013,590,712
Liabilities 17 Accounts payable and accrued expenses ..... 2,706,941 17 3,860,526
18 Grants payable ... 10,373,579 18 13,675,883
19 Deferred revenue .........   19 8,968
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 2,482,266 25 2,396,997
26 Total liabilities. Add lines 17 through 25.. 15,562,786 26 19,942,374
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 845,645,228 27 905,083,900
28 Net assets with donor restrictions ........... 78,282,198 28 88,564,438
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 923,927,426 32 993,648,338
33 Total liabilities and net assets/fund balances ........ 939,490,212 33 1,013,590,712
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
72,414,286
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
61,785,664
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
10,628,622
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
923,927,426
5
Net unrealized gains (losses) on investments ...............
5
59,091,832
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
458
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
993,648,338
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:
10
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
11
12
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.
b
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.
c
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
e
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.
f
Enter the number of supported organizations ............................... 5
g
Provide the following information about the supported organization(s).
(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
(A) JEWISH COMMUNITY CENTERS OF GREATER BOSTON
  		042317972 7 Yes   94,270 0
(B) THE JEWISH FEDERATIONS OF NORTH AMERICA (UNITED JEWISH COMMUNITIES)
  		131624240 7 Yes   4,201,185 0
(C) BIRTHRIGHT ISRAEL FOUNDATION
  		134092050 7 Yes   70,000 0
(D) B'NAI B'RITH YOUTH ORGANIZATION INC
  		311794932 7 Yes   10,000 0
(E) THE JEWISH COMMUNITY CENTER OF CHICAGO
  		362167758 7 Yes   113,000 0
Total
5
 4,488,455 0
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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  
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
Yes
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
No
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
No
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
No
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
Yes
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
Yes
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
No
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
No
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
No
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
No
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
No
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
No
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
No
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
No
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
No
b
A family member of a person described on 11a above?
11b
 
No
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
No
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
Yes
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
No
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
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 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  
7
Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
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 2023 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-2023 		(iii)
Distributable
Amount for 2023
1 Distributable amount for 2023 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2023:
a From 2018.......  
b From 2019.......  
c From 2020.......  
d From 2021.......  
e From 2022.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2023 distributable amount  
i Carryover from 2018 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2023 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2023 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2023, 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 2023. 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 2024. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2019.....  
b Excess from 2020.....  
c Excess from 2021.....  
d Excess from 2022.....  
e Excess from 2023.....  
Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 


Return Reference Explanation
PART IV, SECTION A, LINE 1 THE ORGANIZATION'S SUPPORTED ORGANIZATIONS ARE DESIGNATED BY PURPOSE OR CLASS IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE REPRESENTATIVE SUPPORTED ORGANIZATIONS THAT APPOINT A MAJORITY OF THE ORGANIZATION'S TRUSTEES AND CONTROL THE ORGANIZATION ARE ALL PUBLICLY SUPPORTED ORGANIZATIONS THAT ARE SPECIFIED BY NAME IN THE GOVERNING DOCUMENT OR THE DESIGNATION INSTRUMENTS WHICH ARE PART OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND WHICH FALL WITHIN THE CLASS OF SUPPORTED ORGANIZATIONS THAT THEY REPRESENT.
PART IV, SECTION A, LINE 5A 5A. THE SUBSTITUTION EFFECTIVE AUGUST 31, 2023 OF THE JEWISH COMMUNITY CENTERS OF CHICAGO (36-2167758) FOR THE JEWISH FEDERATION OF GREATER HARTFORD (06-0655482) WAS MADE PURSUANT TO PARAGRAPH 5.2 OF THE TRUST INSTRUMENT BY WRITTEN NOTICE. 5B. THE SUBSTITUTED ORGANIZATION IS PART OF A CLASS ALREADY DESIGNATED IN THE ORGANIZATION'S ORGANIZING DOCUMENT. 5C. THE SUBSTITUTION WAS NOT THE RESULT OF AN EVENT BEYOND THE ORGANIZATION'S CONTROL. AS THE ORGANIZATION DESIGNATES ITS SUPPORTED ORGANIZATIONS BY PURPOSE OR CLASS, THE REQUIREMENT THAT THE SUBSTITUTION BE CONDITIONED UPON THE OCCURRENCE OF AN EVENT BEYOND THE CONTROL OF THE SUPPORTING ORGANIZATION DOES NOT APPLY. SUBSTITUTION IS PERMITTED UNDER TREAS. REG. 1.509(A)-4(D)(3).
Schedule A (Form 990) 2023


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number
04-6685725
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number

04-6685725
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
THE HAROLD GRINSPOON FOUNDATION
  		Employer identification number

04-6685725
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 4,315,154 3,382,004 3,900,937 3,632,394 3,779,833
b Contributions ... 589,252 722,309      
c Net investment earnings, gains, and losses 149,682 264,513 -355,827 465,663 121,191
d Grants or scholarships ... 76,901 53,672 163,106 161,885 268,630
e Other expenditures for facilities
and programs ... 		      35,235  
f Administrative expenses ....          
g End of year balance ...... 4,977,187 4,315,154 3,382,004 3,900,937 3,632,394
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow68.763 %
b
Permanent endowment right arrow1.914 %
c
Term endowment right arrow29.323 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   541,510 362,429 179,081
d Equipment ....   3,925,649 3,891,982 33,667
e Other .....   398,315 363,496 34,819
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 247,567
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3) Other
(A) LIMITED PARTNERSHIP INTERESTS		 7,924,902 F

(B) PRIVATE EQUITY FUNDS		 128,808,654 F

(C) CD'S AND GOVERNMENT FUNDS		 289,660 F

(D) OTHER INVESTMENTS		 194,403,582 F
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow 331,426,798
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
OPERATING LEASE LIABILITIES 2,396,997








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 2,396,997
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 129,528,819
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 59,091,832
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d 64,615
e Add lines 2a through 2d ..................... 2e 59,156,447
3 Subtract line 2e from line 1.................. 3 70,372,372
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 2,041,914
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 2,041,914
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 72,414,286
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 59,807,907
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d 64,157
e Add lines 2a through 2d.................... 2e 64,157
3 Subtract line 2e from line 1................... 3 59,743,750
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 2,041,914
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c 2,041,914
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 61,785,664
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: ANNUAL DISTRIBUTIONS FROM THE PERMANENT ENDOWMENT FUNDS BENEFIT YESHIVA ACADEMY, A LOCAL JEWISH DAY SCHOOL AND UMASS HILLEL. THE BOARD DESIGNATED FUNDS INCLUDE ENDOWMENTS WITH ANNUAL DISTRIBUTIONS THAT BENEFIT SEVERAL JEWISH ORGANIZATIONS. THE TERM ENDOWMENTS ARE MATCHING ENDOWMENT FUNDS CREATED FOR IMPLEMENTING PARTNERS OF THE PJ LIBRARY PROGRAM WITH ANNUAL DISTRIBUTIONS BENEFITING THOSE ORGANIZATIONS.
PART X, LINE 2: PROFESSIONAL ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS, IN ACCORDANCE WITH PROFESSIONAL STANDARDS RELATED TO THE ACCOUNTING FOR INCOME TAXES. THEY REQUIRE AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. A TAX POSITION IS DEEMED TO INCLUDE SUCH THINGS AS THE FOUNDATION'S TAX EXEMPT STATUS. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. THE FOUNDATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER JUNE 30, 2021.
PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN MARKET VALUE OF REAL ESTATE LIMITED PARTNERSHIPS 458. RECLASS OF COST OF GOODS SOLD AGAINST RELATED REVENUE 64,157.
PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFY COST OF GOODS SOLD AGAINST RELATED REVENUE 64,157.
Schedule D (Form 990) 2022


Additional Data


Software ID:  
Software Version:  




SCHEDULE F(Form 990)
Department of the Treasury
Internal Revenue Service
Statement of Activities Outside the United States
Right arrow Complete if the organization answered "Yes" to Form 990, Part IV, line 14b, 15, or 16.Right arrow Attach to Form 990.Right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
General Information on Activities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 14b.
1
For grantmakers. Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees’ eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . .
2
For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of its grants and other assistance outside the United States.
3
Activites per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.)
(a) Region (b) Number of offices in the region (c) Number of employees, agents, and independent contractors in the region (d) Activities conducted in region (by type) (such as, fundraising, program services, investments, grants to recipients located in the region) (e) If activity listed in (d) is a program service, describe specific type of
service(s) in the region		 (f) Total expenditures
for and investments
in the region
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 1 4 PROGRAM SERVICE ACTIVITIES TO SUPPORT PROGRAMS LITERACY, JEWISH AND COMMUNITY LIFE AND ECONOMIC DEVELOPMENT PROGRAMS IN ISRAEL 48,116
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 4 PROGRAM SERVICE ACTIVITIES PJ LIBRARY PROGRAMS-DISTRIBUTE FREE BOOKS TO CHILDREN IN CANADA AND MEXICOJCAMP 180 PROGRAM-ENHANCE LONG-TERM EFFECTIVENESS OF NONPROFIT JEWISH OVERNIGHT CAMPSLIFE & LEGACY PROGRAM-ASSISTS COMMUNITIES ACROSS NORTH AMERICA THROUGH PARTNERSHIPS WITH JEWISH FEDERATIONS AND FOUNDATIONS, TO PROMOTE AFTER-LIFETIME GIVING 843,263
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 1 7 PROGRAM SERVICE ACTIVITIES PJ LIBRARY PROGRAMS-DISTRIBUTE FREE BOOKS TO CHILDREN IN THE UNITED KINGDOM, SPAIN, GERMANY, IRELAND, FRANCE, SWITZERLAND, POLAND, LITHUANIA, LATVIA, ESTONIA, AUSTRIA,PORTUGAL AND TURKEY 357,215
RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 PROGRAM SERVICE ACTIVITIES PJ LIBRARY PROGRAMS-DISTRIBUTE FREE BOOKS TO CHILDREN IN RUSSIA AND UKRAINE 151,502
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICE ACTIVITIES PJ LIBRARY PROGRAMS-DISTRIBUTE FREE BOOKS TO CHILDREN IN AUSTRALIA, CHINA, NEW ZEALAND,SINGAPORE, JAPAN, TAIWAN AND THAILAND 237,711
SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 PROGRAM SERVICE ACTIVITIES PJ LIBRARY PROGRAMS-DISTRIBUTE FREE BOOKS TO CHILDREN IN SOUTH AFRICA 53,136
SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 PROGRAM SERVICE ACTIVITIES PJ LIBRARY PROGRAMS- DISTRIBUTE FREE BOOKS TO CHILDREN IN SOUTH AMERICA 88,315
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PROGRAM SERVICE ACTIVITIES PJ LIBRARY PROGRAMS- DISTRIBUTE FREE BOOKS TO CHILDREN IN CENTRAL AMERICA AND THE CARIBBEAN 13,225
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 4 GRANTS TO RECIPIENTS LOCATED IN THE REGION   1,338,942
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION   10,000
SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION   153,500
RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION   100,000
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 1 7 GRANTS TO RECIPIENTS LOCATED IN THE REGION   180,506
CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS   92,985,059
MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 INVESTMENTS   25,265,432
SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION   5,000
           
3a Sub-total .... 2 15 1,792,483
b Total from continuation sheets to Part I ... 0 0 120,038,439
c Totals (add lines 3a and 3b) 2 15 121,830,922
For Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 2
Part II
Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1 (a) Name of organization (b) IRS code section
and EIN (if applicable)		 (c) Region (d) Purpose of
grant 		(e) Amount of
cash grant 		(f) Manner of
cash
disbursement 		(g) Amount
of noncash
assistance 		(h) Description
of noncash
assistance 		(i) Method of
valuation
(book, FMV,
appraisal, other)
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES TO SUPPORT JEWISH CAMPS, PJ LIBRARY PROGRAM & THE LIFE & LEGACY PROGRAMS IN CANADA 1,157,862 CHECKS & ELECTRONIC FUNDS TRANSFER 0    
RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, TO SUPPORT THE PJ LIBRARY PROGRAM IN THE UKRAINE 100,000 ELECTRONIC FUNDS TRANSFER 0    
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TO SUPPORT THE PJ LIBRARY PROGRAM IN THE UNITED KINGDOM 179,905 ELECTRONIC FUNDS TRANSFER 0    
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES TO SUPPORT THE PJ LIBRARY PROGRAM IN CANADA 42,940 CHECKS 0    
SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, TO SUPPORT THE PJ LIBRARY PROGRAM IN BRAZIL & ARGENTINA 150,000 ELECTRONIC FUNDS TRANSFER 0    
EAST ASIA AND THE PACIFIC STAFF SUBSIDY GRANTS FOR PJ LIBRARY GIVEN IN THE FORM OF AN INVOICE CREDIT 0   10,000    
             
             
             
             
             
             
             
             
             
             
2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter .......MediumBullet
23
3 Enter total number of other organizations or entities .......................MediumBullet
0
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023Page 3
Part III
Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Region (c) Number of recipients (d) Amount of
cash grant 		(e) Manner of cash
disbursement 		(f) Amount of
noncash
assistance 		(g) Description
of noncash
assistance 		(h) Method of
valuation
(book, FMV,
appraisal, other)
PJ GOES TO CAMP GRANT NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 95 76,400 CHECKS     FAIR MARKET VALUE
PJ GET TOGETHER GRANT NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 550 55,040 VISA PREPAID CARD     FAIR MARKET VALUE
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 4
Part IV
Foreign Forms
1 Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see Instructions for Form 926). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990). . . . . . . . . . . . . . . . . . . . . . . .
3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. (see Instructions for Form 5471). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If “Yes,” the organization may be required to file Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see Instructions for Form 8621) .
5 Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships (see Instructions for Form 8865). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see Instructions for Form 5713; don't file with Form 990).. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F (Form 990) 2023
Schedule F (Form 990) 2023
Page 5
Part V
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III (accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.
ReturnReference Explanation
PART I, LINE 2: THE HAROLD GRINSPOON FOUNDATION USES THE FOLLOWING PROCEDURES TO MONITOR THE USE OF GRANT FUNDS: EUROPE: THE FOUNDATION'S LEADERSHIP MAKES SITE VISITS TO THE UK OCCASIONALLY AND MEETS WITH KEY STAKEHOLDERS OF THE PJ LIBRARY UK PROGRAM DURING THAT TIME. ASIA & THE PACIFIC: THE FOUNDATION'S LEADERSHIP KEEPS IN CONSTANT CONTACT WITH KEY STAKEHOLDERS AND RECEIVES SEMI-ANNUAL REPORTING FROM THE SHALOM INSTITUTE. UKRAINE: THE FOUNDATION ENSURES FUNDS FOR THE PJ LIBRARY PROGRAM IN UKRAINE ARE USED SOLELY FOR CHARITABLE PURPOSES THROUGH THE DONATION AGREEMENT WITH CO "CF"PJ LIBRARY", A REGISTERED CHARITY IN UKRAINE, WHICH OUTLINES THE PROGRAM ACTIVITIES, REPORTING REQUIREMENTS, A PROGRAM BUDGET, AND CO "CF"PJ LIBRARY" RESPONSIBILITIES. OCCASIONALLY THE FOUNDATION'S LEADERSHIP MAKES SITE VISITS TO MEET WITH KEY STAKEHOLDERS OF THE PJ LIBRARY PROGRAM IN UKRAINE. SUB-SAHARAN AFRICA: THE FOUNDATION'S LEADERSHIP KEEPS IN CONSTANT CONTACT WITH KEY STAKEHOLDERS AND RECEIVES SEMI-ANNUAL REPORTING FROM THE SOUTH AFRICAN BOARD OF JEWISH EDUCATION. SOUTH AMERICA: THE FOUNDATION ENSURES FUNDS FOR THE PJ LIBRARY PROGRAM IN BRAZIL ARE USED SOLELY FOR CHARITABLE PURPOSES THROUGH THE AGREEMENT WITH FEDERACAO ISRAELITA DO ESTADO DE SAO PAULO WHICH OUTLINES THE PROGRAM ACTIVITIES, REPORTING REQUIREMENTS, PROGRAM BUDGETS, AND RESPONSIBILITIES.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule F (Form 990) 2023
Additional Data


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SCHEDULE G (Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" on Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Fundraising Activities.Complete if the organization answered "Yes" on Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.


(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
REMZ LLC
25 EAST 83RD 2D
 
NEW YORK, NY10024 		FUNDRAISING CONSULTING   No 1,287,250 75,000 1,212,250
             
             
             
             
             
             
             
             
             
Total . . . . . . . . . . . . . . . . . . . . right arrow 1,287,250 75,000 1,212,250
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
MA, AL, AK, AR, CA, CO, CT, FL, GA, HI, KS, KY, LA, MI, MD, ME, MN, MS, NV, NH, NM, NY, NC, ND, OH, OK, OR, PA, RI, SC, TN, UT, WA, WV, WI, AZ, DE, ID, IN, IA, MO, MT, NE, SD, TX, VT, WY, DC, IL, NJ, VA
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990) 2023
Schedule G (Form 990) 2023
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.









VerticalRevenue
(a) Event #1

 
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))

1
Gross receipts . . . . .
 
 
 
 

2
Less: Contributions . . . .
 
 
 
 
3 Gross income (line 1 minus
line 2) . . . . . .
 
 
 
 



VerticalDirectExpenses
4 Cash prizes . . . . .        
5 Noncash prizes . . . .        
6 Rent/facility costs . . . .        
7 Food and beverages . . .        
8 Entertainment . . . .        
9 Other direct expenses . . .        
10 Direct expense summary. Add lines 4 through 9 in column (d) . . . . . . . . . . right arrow  
11 Net income summary. Subtract line 10 from line 3, column (d). . . . . . . . . . right arrow  
Part III
Gaming. Complete if the organization answered "Yes" on Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue
(a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))

1
Gross revenue . . . . .
 
 
 
 
VerticalDirectExpenses

2
Cash prizes . . . . .
 
 
 
 

3
Noncash prizes . . . .
 
 
 
 

4
Rent/facility costs . . . .
 
 
 
 

5
Other direct expenses . . .
 
 
 
 


6

Volunteer labor . . . .
%
%
%


7
Direct expense summary. Add lines 2 through 5 in column (d) . . . . . . . . . . right arrow
 

8
Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . right arrow
 

9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? . . . . . . . .
YesNo
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . .
YesNo
b
If "Yes," explain:
 
Schedule G (Form 990) 2023
Schedule G (Form 990) 2023
Page 3
11
Does the organization conduct gaming activities with nonmembers? . . . . . . . . . . .
YesNo
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? . . . . . . . . . . . . . . . . .
YesNo
13
Indicate the percentage of gaming activity conducted in:
a
The organization's facility . . . . . . . . . . . . . . . . . .
13a
%
b
An outside facility . . . . . . . . . . . . . . . . . . . .
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? . . . . . . . . . . . . . . . . . . . . . . . .
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? . . . . . . . . . . . . . . . . . . .
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.
Return Reference Explanation
Schedule G (Form 990) 2023
Additional Data


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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number
04-6685725
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) AGUDAH CAMPS INC
7247 SAINT LOUIS AVE
SKOKIE,IL600764053 		84-4265889 501C3 69,250 0     JCAMP GRANTS
(2) ALLIANCE OF ORTHODOX CONGREGATION
2 EUNICE DRIVE
LONGMEADOW,MA01106 		20-5982153 501C3 8,281 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(3) AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE INC
220 EAST 42ND STREET
NEW YORK,NY10017 		13-1656634 501C3 30,000 0     PJLIBRARY GRANTS
(4) B'NAI B'RITH YOUTH ORGANIZATION
800 8TH ST NW
WASHINGTON,DC20001 		31-1794932 501C3 10,000 0     NATIONAL GRANTS-GENERAL SUPPORT
(5) BEBER CAMP
611 S MILWAUKEE AVE
LIBERTYVILLE,IL600483256 		27-2025066 501C3 102,100 0     JCAMP GRANTS
(6) BEIT AHAVAH THE REFORM SYNAGOGUE OF GREATER NORTHAMPTON
130 PINE STREET
FLORENCE,MA01062 		04-3433877 501C3 26,621 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(7) BERKSHIRE HILLS - EISENBERG CAMP
PO BOX 16
COPAKE,NY125160016 		13-1739934 501C3 42,300 0     JCAMP GRANTS
(8) BIRTHRIGHT ISRAEL FOUNDATION
711 THIRD AVENUE 10TH FLOOR
NEW YORK,NY10017 		13-4092050 501C3 70,000 0     NATIONAL GRANTS-GENERAL SUPPORT
(9) B'NAI B'RITH CAMP
6443 SW BEAVERTON HILLSDALE 234
PORTLAND,OR972211164 		91-1842787 501C3 97,996 0     PJL GRANTS, JCAMP GRANTS
(10) BNEI AKIVA OF THE US AND CANADA INC
520 8TH AVENUE
NEW YORK,NY10018 		13-3713762 501C3 147,501 0     JCAMP GRANTS
(11) BRATTLEBORO AREA JEWISH COMMUNITY
PO BOX 2353
BRATTLEBORO,VT05303 		23-7427877 501C3 12,611 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(12) CAMP ALONIM
15600 MULHOLLAND DR
LOS ANGELES,CA900771519 		95-1684064 501C3 67,750 0     JCAMP GRANTS
(13) CAMP AVODA
23 GIBBS RD
MIDDLEBORO,MA023463311 		04-6002095 501C3 36,000 0     JCAMP GRANTS
(14) CAMP BAUERCREST
17 OLD COUNTY RD
AMESBURY,MA019132031 		04-6002096 501C3 32,700 0     JCAMP GRANTS
(15) CAMP BEN FRANKEL
3419 W MAIN ST
BELLEVILLE,IL622266220 		37-0661214 501C3 26,300 0     JCAMP GRANTS
(16) CAMP DAISY AND HARRY STEIN
10460 N 56TH ST
SCOTTSDALE,AZ852531133 		86-0113949 501C3 21,800 0     JCAMP GRANTS
(17) CAMP DEENY RIBACK
901 STATE ROUTE 10
WHIPPANY,NJ07981 		22-1487222 501C3 22,996 0     PJLIBRARY GRANTS
(18) CAMP GAN ISRAEL IN THE POCONOS
10 HIDDEN GLEN LN
AIRMONT,NY109524409 		27-5457003 501C3 25,350 0     JCAMP GRANTS
(19) CAMP HAVAYA
1299 CHURCH RD
WYNCOTE,PA190951824 		36-4478803 501C3 38,100 0     JCAMP GRANTS
(20) CAMP JORI
PO BOX 5299
WAKEFIELD,RI02880 		05-0268612 501C3 30,650 0     JCAMP GRANTS
(21) CAMP JUDAEA INC
1440 SPRING ST NW
ATLANTA,GA30309 		58-6014651 501C3 63,850 0     JCAMP GRANTS
(22) CAMP KAYLIE
1268 EAST 14TH STREET
BROOKLYN,NY11230 		27-3352587 501C3 76,400 0     JCAMP GRANTS
(23) CAMP KINDER RING
335 SYLVAN LAKE ROAD
HOPEWELL JUNCTION,NY12533 		13-4014418 501C3 53,900 0     JCAMP GRANTS
(24) CAMP LAURELWOOD
463 SUMMER HILL RD
MADISON,CT064431804 		06-0693092 501C3 41,100 0     JCAMP GRANTS
(25) CAMP LIVINGSTON
8485 RIDGE RD
CINCINNATI,OH452361300 		31-6050765 501C3 36,700 0     JCAMP GRANTS
(26) CAMP MORASHA
274 HIGH LAKE ROAD
LAKEWOOD,PA18439 		13-1999091 501C3 87,100 0     JCAMP GRANTS
(27) CAMP MOSHAVA ALEVY
1101 S ROBERTSON BLVD 105
LOS ANGELES,CA90035 		26-2103488 501C3 33,100 0     JCAMP GRANTS
(28) CAMP MOSHAVA OF WILD ROSE INC
3740 W DEMPSTER
SKOKIE,IL60076 		36-3874839 501C3 45,400 0     JCAMP GRANTS
(29) CAMP MOUNTAIN CHAI
4950 MURPHY CANYON ROAD 2ND FLOOR
SAN DIEGO,CA921234900 		91-2150831 501C3 34,350 0     JCAMP GRANTS
(30) CAMP NAGEELA EAST
110 ROCKAWAY TPKE
LAWRENCE,NY115591626 		11-3149111 501C3 25,400 0     JCAMP GRANTS
(31) CAMP NAGEELA MIDWEST
3542 W PETERSON AVE
CHICAGO,IL606593211 		83-3933288 501C3 37,150 0     JCAMP GRANTS
(32) CAMP PEMBROKE
1 COURAGEOUS WAY APT 203
SALEM,MA01970 		04-6003680 501C3 26,497 0     JCAMP GRANTS
(33) CAMP RAMAH IN CALIFORNIA INC
17525 VENTURA BLVD 310
ENCINO,CA91316 		95-1843131 501C3 98,550 0     JCAMP GRANTS
(34) CAMP RAMAH IN NEW ENGLAND
1206 BOSTON PROVIDENCE HWY SUITE 20
NORWOOD,MA020625017 		04-3035964 501C3 94,305 0     JCAMP GRANTS, SUBFUND DISTRIBUTION
(35) CAMP RAMAH IN NORTHERN CALIFORNIA
969-G EDGEWATER BLVD STE 804
FOSTER CITY,CA94404 		91-2020313 501C3 43,550 0     JCAMP GRANTS
(36) CAMP RAMAH IN THE BERKSHIRES
25 ROCKWOOD PLACE SUITE 345
ENGLEWOOD,NJ07631 		13-1997276 501C3 92,950 0     JCAMP GRANTS
(37) CAMP RAMAH IN THE POCONOS
7 BALA AVE STE 103
BALA CYNWYD,PA190043205 		23-1607236 501C3 69,700 0     JCAMP GRANTS
(38) CAMP RAMAH IN WISCONSIN
67 E MADISON ST STE 1905
CHICAGO,IL606033010 		36-6009250 501C3 64,300 0     JCAMP GRANTS
(39) CAMP SABRA
2 MILLSTONE CAMPUS DR
SAINT LOUIS,MO631465776 		43-0681477 501C3 59,600 0     JCAMP GRANTS
(40) CAMP SENECA LAKE
1200 EDGEWOOD AVE
ROCHESTER,NY146185408 		16-0743060 501C3 44,800 0     JCAMP GRANTS
(41) CAMP SOLOMON SCHECHTER
117 E LOUISA STREET 110
SEATTLE,WA981023203 		93-0572590 501C3 39,500 0     JCAMP GRANTS
(42) CAMP STONE
2437 S GREEN RD
BEACHWOOD,OH441221586 		34-0897622 501C3 77,750 0     JCAMP GRANTS
(43) CAMP TAWONGA
131 STEUART ST STE 460
SAN FRANCISCO,CA941051240 		94-3227261 501C3 57,500 0     JCAMP GRANTS
(44) CAMP TIZMORET SHOSHANA
3415 CLARKS LN APT B2
BALTIMORE,MD200916545 		20-0916545 501C3 13,800 0     JCAMP GRANTS
(45) CAMP YAVNEH
160 HERRICK RD
NEWTON CENTRE,MA024592237 		04-6004710 501C3 58,250 0     JCAMP GRANTS
(46) CAMP YOUNG JUDAEA
PO BOX 57450
BABSON PARK,MA024570450 		02-0241080 501C3 49,300 0     JCAMP GRANTS
(47) CAMP YOUNG JUDAEA - TEXAS
5410 BELLAIRE BLVD STE 207
BELLAIRE,TX774013964 		74-6063430 501C3 45,950 0     JCAMP GRANTS
(48) CAMP YOUNG JUDAEA MIDWEST
60 REVERE DR
NORTHBROOK,IL600621563 		39-1672846 501C3 25,050 0     JCAMP GRANTS
(49) CAMP YOUNG JUDAEA TEL YEHUDAH
575 8TH AVENUE 11TH FLOOR
NEW YORK,NY100183011 		13-5654375 501C3 38,950 0     JCAMP GRANTS
(50) CAMP ZEKE
322 HIGHLAND RD
RYE,NY105801844 		46-1869615 501C3 40,950 0     JCAMP GRANTS
(51) CAPITAL CAMPS & RETREAT CENTER
11300 ROCKVILLE PIKE
ROCKVILLE,MD208523093 		52-1515202 501C3 77,200 0     JCAMP GRANTS
(52) CHABAD OF THE BERKSHIRES
450 SOUTH STREET
PITTSFIELD,MA01201 		04-3850525 501C3 9,200 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(53) CHARLESTON JEWISH FEDERATION
176 CROGHAN SPUR RD STE 100
CHARLESTON,SC29407 		57-6000188 501C3 56,664 0     PJL GRANTS, LIFE & LEGACY GRANTS
(54) CIRCLES FOR JEWISH LIVING
194 JACKSON STREET
NORTHAMPTON,MA01060 		81-5079665 501C3 8,183 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(55) CONGREGATION AHAVATH BETH ISRAEL INC
11 N LATAH ST
BOISE,ID83706 		31-1554282 501C3 5,136 0     PJLIBRARY GRANTS
(56) CONGREGATION BETH ISRAEL - NORTH ADAMS
53 LOIS STREET
NORTH ADAMS,MA01247 		04-2300998 501C3 9,000 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(57) CONGREGATION B'NAI ISRAEL
253 PROSPECT STREET
NORTHAMPTON,MA01060 		04-6052052 501C3 138,733 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(58) CONGREGATION KNESSET ISRAEL
16 COLT RD
PITTSFIELD,MA01201 		04-2214853 501C3 15,300 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(59) EDEN VILLAGE CAMP INC
392 DENNYTOWN RD
PUTNAM VALLEY,NY105791423 		26-4373931 501C3 56,900 0     JCAMP GRANTS
(60) ELI AND BESSIE COHEN CAMPS
888 WORCESTER ST STE 350
WELLESLEY,MA024823752 		04-6152862 501C3 81,308 0     JCAMP GRANTS
(61) FEDERATION FOR JEWISH PHILANTHROPY OF UPPER FAIRFIELD COUNTY
4200 PARK AVENUE SUITE 300
BRIDGEPORT,CT06604 		06-0994563 501C3 19,671 0     PJLIBRARY GRANTS
(62) FOUNDATION FOR JEWISH PHILANTHROPIES INC
2640 NORTH FOREST ROAD 200
GETZVILLE,NY140681573 		16-6023261 501C3 93,750 0     LIFE & LEGACY GRANTS
(63) FRIENDS OF UNITED HATZALAH INC
442 5TH AVENUE 1866
NEW YORK,NY10018 		11-3533002 501C3 100,000 0     ISRAEL RELIEF SUPPORT
(64) GORDON JEWISH COMMUNITY CENTER
801 PERCY WARNER BOULEVARD
NASHVILLE,TN37205 		62-0475746 501C3 37,917 0     PJL GRANTS, JCAMP GRANTS
(65) GREATER MIAMI JEWISH FEDERATION
4200 BISCAYNE BLVD
MIAMI,FL331373246 		59-0624404 501C3 35,554 0     PJLIBRARY GRANTS
(66) GREENSBORO JEWISH FEDERATION
5509C W FRIENDLY AVE
GREENSBORO,NC27410 		23-7107693 501C3 8,895 0     PJLIBRARY GRANTS
(67) GREENVILLE JEWISH FEDERATION INC
PO BOX 5262
GREENVILLE,SC29606 		23-7038986 501C3 9,096 0     PJLIBRARY GRANTS
(68) HABONIM DROR CAMP GALIL
PO BOX 2159
PHILADELPHIA,PA191030159 		23-6005866 501C3 27,400 0     JCAMP GRANTS
(69) HABONIM DROR CAMP GILBOA
8339 W 3RD ST
LOS ANGELES,CA900481070 		95-1929706 501C3 24,500 0     JCAMP GRANTS
(70) HABONIM DROR CAMP MOSHAVA
6101 EXECUTIVE BOULEVARD SUITE 319
NORTH BETHESDA,MD208523907 		52-6054091 501C3 28,350 0     JCAMP GRANTS
(71) HABONIM DROR CAMP TAVOR
4444 2ND AVE
DETROIT,MI482011216 		36-6009159 501C3 25,950 0     JCAMP GRANTS
(72) HADAR
190 AMSTERDAM AVE
NEW YORK,NY10023 		26-4412164 501C3 45,000 0     NATIONAL GRANTS-GENERAL SUPPORT
(73) HARRY & ROSE SAMSON FAMILY JCC
6255 N SANTA MONICA BLVD
MILWAUKEE,WI532174353 		39-0806234 501C3 70,215 0     PJL GRANTS, JCAMP GRANTS
(74) HASHOMER HATZAIR INC
500 FASHION AVE 8
NEW YORK,NY100186643 		13-5653335 501C3 46,500 0     JCAMP GRANTS
(75) HEBREW COLLEGE
1860 WASHINGTON STREET
NEWTON,MA02466 		04-2104300 501C3 9,453 0     SUBFUND DISTRIBUTION
(76) HERZL CAMP ASSOCIATION INC
4330 CEDAR LAKE RD S
ST LOUIS PARK,MN55416 		41-6009136 501C3 62,200 0     JCAMP GRANTS
(77) HEVREH OF SOUTHERN BERKSHIRE
270 STATE RD
GREAT BARRINGTON,MA01230 		04-2683112 501C3 18,000 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(78) HILLEL THE FOUNDATION FOR JEWISH CAMPUS LIFE
388 N PLEASANT ST APT 15
AMHERST,MA01002 		04-3110103 501C3 15,656 0     SUBFUND DISTRIBUTION
(79) HOUSTON JEWISH COMMUNITY FOUNDATION
5603 S BRAESWOOD BLVD
HOUSTON,TX770963907 		76-0187329 501C3 50,000 0     LIFE & LEGACY GRANTS
(80) ISRAEL CONGREGATION OF MANCHESTER
6025 MAIN STREET
MANCHESTER CENTER,VT05255 		03-6007941 501C3 7,500 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(81) JCC MACCABI SPORTS CAMP
3921 FABIAN WAY
PALO ALTO,CA943034640 		77-0185734 501C3 23,700 0     JCAMP GRANTS
(82) JEWISH ALLIANCE OF GREATER RHODE ISLAND
401 ELMGROVE AVE
PROVIDENCE,RI02906 		27-4127671 501C3 11,945 0     PJLIBRARY GRANTS
(83) JEWISH CHILDREN'S REGIONAL SERVICE
3500 N CAUSEWAY BLVD STE 1120
METAIRIE,LA70002 		72-0408936 501C3 11,078 0     PJLIBRARY GRANTS
(84) JEWISH COMMUNITIES OF VERMONT
PO BOX 4472
BURLINGTON,VT054064472 		47-1138416 501C3 58,636 0     PJL GRANTS, WESTERN MASS GRANTS
(85) JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE
1342 CONGRESS ST
PORTLAND,ME041022117 		01-0530420 501C3 10,361 0     PJLIBRARY GRANTS
(86) JEWISH COMMUNITY ASSOCIATION OF GREATER PHOENIX
12701 N SCOTTSDALE RD
SCOTTSDALE,AZ85254 		45-3910992 501C3 27,078 0     PJLIBRARY GRANTS
(87) JEWISH COMMUNITY CENTER OF ASHVILLE INC
236 CHARLOTTE ST
ASHEVILLE,NC28801 		56-0529951 501C3 6,023 0     PJLIBRARY GRANTS
(88) JEWISH COMMUNITY CENTER OF BALTIMORE INC
3506 GWYNNBROOK AVENUE
OWINGS MILLS,MD21117 		52-0619002 501C3 25,000 0     JCAMP GRANTS
(89) JEWISH COMMUNITY CENTER OF GREATER ALBUQUERQUE INC
5520 WYOMING BLVD NE
ALBUQUERQUE,NM87109 		85-0457178 501C3 26,332 0     PJL GRANTS, JCAMP GRANTS
(90) JEWISH COMMUNITY CENTER OF GREATER ANN ARBOR
2935 BIRCH HOLLOW DR
ANN ARBOR,MI481082301 		38-2648103 501C3 5,819 0     PJLIBRARY GRANTS
(91) JEWISH COMMUNITY CENTER OF GREATER BOSTON INC
333 NAHANTON STREET
NEWTON,MA024593213 		04-2317972 501C3 94,270 0     PJL GRANTS, JCAMP GRANTS
(92) JEWISH COMMUNITY CENTER OF GREATER PITTSBURGH
5738 FORBES AVE
PITTSBURGH,PA152171563 		25-1094514 501C3 79,700 0     JCAMP GRANTS
(93) JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT
6600 W MAPLE RD
W BLOOMFIELD,MI48322 		38-1358397 501C3 37,368 0     PJLIBRARY GRANTS
(94) JEWISH COMMUNITY CENTER OF METROWEST INC
760 NORTHFIELD AVENUE
WEST ORANGE,NJ07052 		22-2680030 501C3 14,107 0     JCAMP GRANTS
(95) JEWISH COMMUNITY CENTER OF NORTHERN VIRGINIA INC
8900 LITTLE RIVER TURNPIKE
FAIRFAX,VA22031 		54-1145849 501C3 9,000 0     JCAMP GRANTS
(96) JEWISH COMMUNITY CENTER OF SCHENECTADY INC
2565 BALLTOWN ROAD
SCHENECTADY,NY12309 		14-1343041 501C3 20,000 0     JCAMP GRANTS
(97) JEWISH COMMUNITY CENTER OF SOMERSET HUNTERDON AND WARREN COUNTIES INC
775 TALAMINI RD
BRIDGEWATER,NJ088071739 		22-3681640 501C3 10,188 0     PJL GRANTS, JCAMP GRANTS
(98) JEWISH COMMUNITY CENTER ON THE PALISADES
411 E CLINTON AVE
TENAFLY,NJ07670 		22-1487220 501C3 35,000 0     PJL GRANTS, JCAMP GRANTS
(99) JEWISH COMMUNITY CENTERS OF CHICAGO
23280 NORTH OLD MCHENRY RD
LAKE URICH,IL60047 		36-2167758 501C3 113,000 0     JCAMP GRANTS
(100) JEWISH COMMUNITY CENTERS OF DENVER
350 S DAHLIA ST
DENVER,CO802468102 		84-0404245 501C3 30,350 0     JCAMP GRANTS
(101) JEWISH COMMUNITY FEDERATION & ENDOWMENT FUND
121 STEUART STREET
SAN FRANCISCO,CA941051236 		94-1156533 501C3 42,820 0     PJLIBRARY GRANTS
(102) JEWISH COMMUNITY FEDERATION OF RICHMOND
PO BOX 17128
RICHMOND,VA23226 		54-0524512 501C3 8,232 0     PJLIBRARY GRANTS
(103) JEWISH COMMUNITY FOUNDATION INC
1301 SPRINGDALE ROAD 200
CHERRY HILL,NJ08003 		20-1260545 501C3 50,000 0     LIFE & LEGACY GRANTS
(104) JEWISH COMMUNITY FOUNDATION OF CENTRAL PA
3211 N FRONT STREET
HARRISBURG,PA17110 		23-1352587 501C3 50,000 0     LIFE & LEGACY GRANTS
(105) JEWISH COMMUNITY FOUNDATION OF GREATER HARTFORD INC
333 BLOOMFIELD AVENUE SUITE D
WEST HARTFORD,CT06117 		06-1372107 501C3 65,625 0     LIFE & LEGACY GRANTS
(106) JEWISH COMMUNITY FOUNDATION OF GREATER METROWEST NJ
901 ROUTE 10
WHIPPANY,NJ07981 		22-1714130 501C3 50,000 0     LIFE & LEGACY GRANTS
(107) JEWISH COMMUNITY FOUNDATION OF GREATER PHOENIX
12701 N SCOTTSDALE ROAD SUITE 201
SCOTTSDALE,AZ85254 		47-0874376 501C3 50,000 0     LIFE & LEGACY GRANTS
(108) JEWISH COMMUNITY FOUNDATION OF NEW MEXICO
5520 WYOMING BLVD NE
ALBUQUERQUE,NM87109 		46-4161463 501C3 24,465 0     LIFE & LEGACY GRANTS
(109) JEWISH COMMUNITY FOUNDATION OF ORANGE COUNTY
1 FEDERATION WAY STE 230
IRVINE,CA926030173 		95-3645825 501C3 50,000 0     LIFE & LEGACY GRANTS
(110) JEWISH COMMUNITY OF LOUISVILLE INC
3600 DUTCHMANS LANE
LOUISVILLE,KY402053302 		61-0444765 501C3 78,579 0     PJL GRANTS, JCAMP GRANTS, LIFE & LEGACY GRANTS
(111) JEWISH EDUCATIONAL ALLIANCE OF SAVANNAH GEORGIA INC
5111 ABERCORN ST
SAVANNAH,GA314055214 		58-0568690 501C3 18,000 0     JCAMP GRANTS
(112) JEWISH FAMILY & CHILDREN'S SERVICES OF MINNEAPOLIS
5905 GOLDEN VALLEY ROAD
GOLDEN VALLEY,MN55422 		41-0693860 501C3 18,586 0     PJLIBRARY GRANTS
(113) JEWISH FAMILY & COMMUNITY SERVICES INC
8540 BAYCENTER RD
JACKSONVILLE,FL322567420 		59-0637868 501C3 23,037 0     PJLIBRARY GRANTS
(114) JEWISH FAMILY SERVICE OF WESTERN MASSACHUSETTS
15 LENOX STREET
SPRINGFIELD,MA01108 		04-2104352 501C3 15,000 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(115) JEWISH FEDERATION AND FOUNDATION OF ROCKLAND COUNTY
450 W NYACK RD STE 1
WEST NYACK,NY109941756 		13-3268920 501C3 5,149 0     PJLIBRARY GRANTS
(116) JEWISH FEDERATION COUNCIL OF GREATER LOS ANGELES
6505 WILSHIRE BLVD STE 800
LOS ANGELES,CA900484909 		95-1643388 501C3 144,402 0     PJLIBRARY GRANTS
(117) JEWISH FEDERATION IN THE HEART OF NEW JERSEY
230 OLD BRIDGE TPKE
SOUTH RIVER,NJ088822053 		22-1500549 501C3 24,472 0     PJLIBRARY GRANTS
(118) JEWISH FEDERATION OF ARKANSAS
18 CORPORATE HILL DRIVE STE 204
LITTLE ROCK,AR72205 		71-0245512 501C3 7,478 0     PJLIBRARY GRANTS
(119) JEWISH FEDERATION OF BROWARD COUNTY
5890 SOUTH PINE ISLAND ROAD
DAVIE,FL333285937 		59-0967823 501C3 142,630 0     PJL GRANTS, LIFE & LEGACY GRANTS
(120) JEWISH FEDERATION OF CENTRAL MASSACHUSETTS INC
633 SALISBURY ST
WORCESTER,MA016091120 		04-2104363 501C3 58,327 0     PJL GRANTS, LIFE & LEGACY GRANTS
(121) JEWISH FEDERATION OF CLEVELAND
25701 SCIENCE PARK DR
CLEVELAND,OH44122 		34-0714445 501C3 24,040 0     PJLIBRARY GRANTS
(122) JEWISH FEDERATION OF DELAWARE INC
101 GARDEN OF EDEN ROAD
WILMINGTON,DE19803 		51-0064315 501C3 8,842 0     PJLIBRARY GRANTS
(123) JEWISH FEDERATION OF GREATER ANN ARBOR
2939 BIRCH HOLLOW DR
ANN ARBOR,MI481082301 		38-2711480 501C3 63,820 0     LIFE & LEGACY GRANTS
(124) JEWISH FEDERATION OF GREATER ATLANTA
1440 SPRING ST NW
ATLANTA,GA303092832 		58-1021791 501C3 90,420 0     PJL GRANTS, LIFE & LEGACY GRANTS
(125) JEWISH FEDERATION OF GREATER BUFFALO INC
338 HARRIS HILL RD STE 108B
BUFFALO,NY14221 		16-0743210 501C3 10,449 0     PJLIBRARY GRANTS
(126) JEWISH FEDERATION OF GREATER CHARLOTTE
5007 PROVIDENCE RD
CHARLOTTE,NC282265849 		56-1951745 501C3 17,191 0     PJLIBRARY GRANTS
(127) JEWISH FEDERATION OF GREATER DALLAS
7800 NORTHAVEN RD
DALLAS,TX75230 		75-0800654 501C3 11,832 0     PJLIBRARY GRANTS
(128) JEWISH FEDERATION OF GREATER DAYTON INC
525 VERSAILLES DR
DAYTON,OH45459 		31-0537488 501C3 53,834 0     PJL GRANTS, LIFE & LEGACY GRANTS
(129) JEWISH FEDERATION OF GREATER HARRISBURG
3301 N FRONT ST
HARRISBURG,PA17110 		23-1352338 501C3 5,885 0     PJLIBRARY GRANTS
(130) JEWISH FEDERATION OF GREATER HOUSTON
5603 S BRAESWOOD BLVD
HOUSTON,TX77096 		74-1109654 501C3 32,414 0     PJLIBRARY GRANTS
(131) JEWISH FEDERATION OF GREATER INDIANAPOLIS
6705 HOOVER RD
INDIANAPOLIS,IN46260 		35-0888017 501C3 58,472 0     PJL GRANTS, LIFE & LEGACY GRANTS
(132) JEWISH FEDERATION OF GREATER KANSAS CITY
5801 W 115TH ST STE 201
OVERLAND PARK,KS662111800 		44-0545913 501C3 9,798 0     PJLIBRARY GRANTS
(133) JEWISH FEDERATION OF GREATER LONG BEACH & WEST ORANGE COUNTY
3801 EAST WILLOW STREET
LONG BEACH,CA90815 		95-1647830 501C3 8,453 0     PJLIBRARY GRANTS
(134) JEWISH FEDERATION OF GREATER NEW HAVEN
360 AMITY RD
WOODBRIDGE,CT065252133 		06-0647025 501C3 22,247 0     PJLIBRARY GRANTS
(135) JEWISH FEDERATION OF GREATER ORANGE COUNTY NY
292 NORTH ST 2ND FLOOR
NEWBURGH,NY12550 		14-1584342 501C3 13,132 0     PJLIBRARY GRANTS
(136) JEWISH FEDERATION OF GREATER ORLANDO
851 N MAITLAND AVE
MAITLAND,FL327514426 		59-0946923 501C3 29,230 0     PJLIBRARY GRANTS
(137) JEWISH FEDERATION OF GREATER PITTSBURGH
2000 TECHNOLOGY DR FL 1
PITTSBURGH,PA152193112 		25-1017602 501C3 24,904 0     PJLIBRARY GRANTS
(138) JEWISH FEDERATION OF GREATER PORTLAND
9900 SW GREENBURG RD STE 220
TIGARD,OR972235490 		93-0386825 501C3 12,038 0     PJLIBRARY GRANTS
(139) JEWISH FEDERATION OF GREATER ROCHESTER
255 EAST AVE STE 201
ROCHESTER,NY146042626 		16-0868942 501C3 6,901 0     PJLIBRARY GRANTS
(140) JEWISH FEDERATION OF GREATER SEATTLE
2033 6TH AVE STE 810
SEATTLE,WA98121 		91-0575950 501C3 36,086 0     PJLIBRARY GRANTS
(141) JEWISH FEDERATION OF HOWARD COUNTY (MARYLAND)
10630 LITTLE PATUXENT PKWY STE 400
COLUMBIA,MD21044 		23-7072654 501C3 14,982 0     PJLIBRARY GRANTS
(142) JEWISH FEDERATION OF NASHVILLE AND MIDDLE TENNESSEE
801 PERCY WARNER BLVD STE 102
NASHVILLE,TN372054128 		62-6077703 501C3 47,974 0     LIFE & LEGACY GRANTS
(143) JEWISH FEDERATION OF NEW HAMPSHIRE
273 SOUTH RIVER RD 5
BEDFORD,NH03110 		51-0138674 501C3 8,384 0     PJLIBRARY GRANTS
(144) JEWISH FEDERATION OF NORTHEASTERN NEW YORK
184 WASHINGTON AVENUE EXT
ALBANY,NY122035306 		22-2805163 501C3 93,693 0     PJL GRANTS, JCAMP GRANTS, LIFE & LEGACY GRANTS, WESTERN MASS GRANTS
(145) JEWISH FEDERATION OF OCEAN COUNTY
1235A ROUTE 70
LAKEWOOD,NJ08701 		22-2140175 501C3 6,147 0     PJLIBRARY GRANTS
(146) JEWISH FEDERATION OF OMAHA FOUNDATION
333 S 132ND ST
OMAHA,NE68154 		20-1123519 501C3 43,196 0     LIFE & LEGACY GRANTS
(147) JEWISH FEDERATION OF PALM BEACH COUNTY
1 HARVARD CIR STE 100
WEST PALM BCH,FL334091905 		59-0948696 501C3 17,614 0     PJLIBRARY GRANTS
(148) JEWISH FEDERATION OF SAN ANTONIO
12500 NW MILITARY HWY STE 200
SAN ANTONIO,TX782311868 		74-1109662 501C3 76,161 0     PJL GRANTS, LIFE & LEGACY GRANTS
(149) JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC
9901 DONNA KLEIN BLVD
BOCA RATON,FL334281756 		59-1945109 501C3 86,004 0     PJL GRANTS, LIFE & LEGACY GRANTS
(150) JEWISH FEDERATION OF SOUTHERN NEW JERSEY
1301 SPRINGDALE RD
CHERRY HILL,NJ080032763 		21-0634489 501C3 14,794 0     PJLIBRARY GRANTS
(151) JEWISH FEDERATION OF ST LOUIS
12 MILLSTONE CAMPUS DR
SAINT LOUIS,MO631465776 		43-0652643 501C3 36,052 0     PJLIBRARY GRANTS
(152) JEWISH FEDERATION OF THE BERKSHIRES
196 SOUTH STREET
PITTSFIELD,MA01201 		04-2131409 501C3 12,951 0     PJL GRANTS, NATIONAL GRANTS, WESTERN MASS GRANTS
(153) JEWISH FEDERATION OF THE GREATER SAN GABRIEL AND POMONA VALLEYS
114A W LIME AVENUE
MONROVIA,CA91016 		95-4443373 501C3 38,774 0     PJLIBRARY GRANTS
(154) JEWISH FEDERATION OF THE LEHIGH VALLEY
702 N 22ND ST
ALLENTOWN,PA181043904 		23-6396949 501C3 49,294 0     PJL GRANTS, LIFE & LEGACY GRANTS
(155) JEWISH FEDERATION OF THE SACRAMENTO REGION
2130 21ST ST
SACRAMENTO,CA958181708 		94-1156558 501C3 17,812 0     PJLIBRARY GRANTS
(156) JEWISH FEDERATION OF TULSA
2021 E 71ST ST
TULSA,OK74136 		73-0579243 501C3 7,736 0     PJL GRANTS, JCAMP GRANTS
(157) JEWISH FEDERATION OF VENTURA COUNTY
5425 EVERGLADES STREET
VENTURA,CA93003 		95-3848761 501C3 7,635 0     PJLIBRARY GRANTS
(158) JEWISH FEDERATION OF WESTERN MASSACHUSETTS INC
1160 DICKINSON STREET
SPRINGFIELD,MA011083168 		04-2127023 501C3 201,250 0     WESTERN MASS GRANTS, ISRAEL RELIEF SUPPORT
(159) JEWISH FOR GOOD
1937 WEST CORNWALLIS RD
DURHAM,NC27705 		58-1384316 501C3 63,277 0     PJL GRANTS, LIFE & LEGACY GRANTS
(160) JEWISH FOUNDATION OF GREATER NEW HAVEN INC
360 AMITY RD
WOODBRIDGE,CT06525 		45-2403156 501C3 49,805 0     LIFE & LEGACY GRANTS
(161) JEWISH FOUNDATION OF MEMPHIS
6560 POPLAR AVE
MEMPHIS,TN38138 		62-1618399 501C3 50,000 0     LIFE & LEGACY GRANTS
(162) JEWISH FUNDERS NETWORK
150 W 30TH ST SUITE 900
NY,NY10001 		23-2742482 501C3 20,000 0     NATIONAL GRANTS-GENERAL SUPPORT
(163) JEWISH LEARNING VENTURE
261 OLD YORK ROAD
JENKINTOWN,PA190463706 		23-2473518 501C3 36,550 0     PJLIBRARY GRANTS
(164) JEWISH NEVADA
9510 W SAHARA AVE STE 225
LAS VEGAS,NV891178812 		88-0098500 501C3 60,391 0     PJL GRANTS, LIFE & LEGACY GRANTS
(165) JEWISH UNITED FUND OF CHICAGO
30 S WELLS ST
CHICAGO,IL60606 		36-2167034 501C3 153,612 0     PJL GRANTS, LIFE & LEGACY GRANTS
(166) JEWISHCOMMUNITYCENTEROFGREATER BUFFALOINC
2640 NORTH FOREST ROAD
GETZVILLE,NY140681573 		16-0760887 501C3 12,500 0     JCAMP GRANTS
(167) JEWISHCOLORADO
300 S DAHLIA ST STE 300
DENVER,CO80246 		01-0831698 501C3 88,694 0     PJLIBRARY GRANTS
(168) JEWISHCOLUMBUS
1175 COLLEGE AVE
COLUMBUS,OH432092827 		31-0838745 501C3 76,518 0     PJL GRANTS, LIFE & LEGACY GRANTS
(169) KINGS BAY Y SUMMER DAY CAMP
3495 NOSTRAND AVE
BROOKLYN,NY112295131 		11-3068515 501C3 31,580 0     JCAMP GRANTS
(170) KNOXVILLE JEWISH ALLIANCE INC
6800 DEANE HILL DRIVE
KNOXVILLE,TN37919 		62-0452960 501C3 9,396 0     PJLIBRARY GRANTS
(171) LANDER GRINSPOON ACADEMY
257 PROSPECT ST
NORTHAMPTON,MA01060 		04-3304825 501C3 185,431 0     WESTERN MASS GRANT-GENERAL SUPPORT
(172) LAPPIN FOUNDATION
100 CUMMINGS CENTER SUITE 220-G
BEVERLY,MA01915 		46-1614193 501C3 41,055 0     PJLIBRARY GRANTS
(173) LAWRENCE FAMILY JCC OF SAN DIEGO
4126 EXECUTIVE DR
LA JOLLA,CA920371348 		95-1985444 501C3 54,442 0     PJL GRANTS, JCAMP GRANTS
(174) LUBAVITCHER YESHIVA ACADEMY
1148 CONVERSE ST
LONGMEADOW,MA011061721 		04-6004494 501C3 78,625 0     WESTERN MASS GRANTS & SUBFUND DISTRIBUTIONS
(175) MACKS CENTER FOR JEWISH EDUCATION
5708 PARK HEIGHTS AVE
BALTIMORE,MD212153930 		52-0591707 501C3 29,422 0     PJLIBRARY GRANTS
(176) MANDEL JEWISH COMMUNITY CENTER OF THE PALM BEACHES INC
8500 S JOG RD
BOYNTON BEACH,FL334722972 		59-1582799 501C3 20,000 0     JCAMP GRANTS
(177) MARCUS JEWISH COMMUNITY CENTER OF ATLANTA INC
5342 TILLY MILL RD
ATLANTA,GA303384426 		58-0566126 501C3 98,100 0     JCAMP GRANTS
(178) MEMPHIS JEWISH COMMUNITY CENTER
6560 POPLAR AVE STE A
MEMPHIS,TN381383683 		62-0481800 501C3 10,000 0     JCAMP GRANTS
(179) MID-ISLAND Y JCC
45 MANETTO HILL RD
PLAINVIEW,NY118031325 		11-1841899 501C3 20,000 0     JCAMP GRANTS
(180) NATIONAL RAMAH COMMISSION INC
3080 BROADWAY
NEW YORK,NY100274650 		13-6161110 501C3 47,450 0     JCAMP GRANTS
(181) NEW ENGLAND JEWISH ACADEMY
300 BLOOMFIELD AVE
WEST HARTFORD,CT061171505 		06-1455973 501C3 86,417 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(182) NEW JERSEY Y CAMPS
21 PLYMOUTH ST
FAIRFIELD,NJ070041615 		22-1487266 501C3 92,500 0     JCAMP GRANTS
(183) NEXT STAGE ARTS PROJECT INC
PO BOX 251
PUTNEY,VT05346 		45-2157212 501C3 5,200 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(184) PINEMERE CAMP ASSOCIATION
865 BARTONSVILLE WOODS RD
STROUDSBURG,PA18360 		23-1429830 501C3 47,400 0     JCAMP GRANTS
(185) PRIZMAH CENTER FOR JEWISH DAY SCHOOLS INC
254 WEST 54TH STREET 11TH FLOOR
NEW YORK,NY100195516 		81-1750864 501C3 25,000 0     PJLIBRARY GRANTS
(186) RACHELS TABLE OF WESTERN MASSACHUSETTS INC
1160 DICKINSON STREET
SPRINGFIELD,MA011083168 		92-3930692 501C3 10,000 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(187) RALEIGH-CARY JEWISH FEDERATION INC
8210 CREEDMOOR RD STE 104
RALEIGH,NC27613 		56-1553301 501C3 29,344 0     PJLIBRARY GRANTS
(188) RAMAH DAROM INC
6400 POWERS FERRY RD
ATLANTA,GA30339 		58-2146741 501C3 74,450 0     JCAMP GRANTS
(189) RAMAH DAY CAMP IN CHICAGO
67 E MADISON ST STE 1905
CHICAGO,IL60603 		01-0564426 501C3 25,000 0     JCAMP GRANTS
(190) RAMAH IN THE ROCKIES
300 S DAHLIA ST STE 205
DENVER,CO802468132 		20-4078988 501C3 34,950 0     JCAMP GRANTS
(191) RICHMOND JEWISH FOUNDATION
5540 FALMOUTH ST 201
RICHMOND,VA23230 		54-1623966 501C3 50,000 0     LIFE & LEGACY GRANTS
(192) SAMUEL AND ALTHEA STROUM JEWISH COMMUNITY CENTER
3801 E MERCER WAY
MERCER ISLAND,WA980403805 		90-0953408 501C3 17,000 0     JCAMP GRANTS
(193) SAMUEL FIELD YM & YWA INC
5820 LITTLE NECK PKWY
LITTLE NECK,NY113622530 		11-3071518 501C3 52,950 0     JCAMP GRANTS
(194) SEPHARDIC ADVENTURE CAMP
5412 WILSON AVE S
SEATTLE,WA981182553 		26-3877195 501C3 22,750 0     JCAMP GRANTS
(195) SHALOM AUSTIN
7300 HART LN
AUSTIN,TX787312407 		74-1469465 501C3 30,300 0     PJLIBRARY GRANTS
(196) SHALOM INSTITUTE CAMP AND CONFERENCE CENTER
34342 MULHOLLAND HWY
MALIBU,CA902652359 		84-1652923 501C3 43,550 0     JCAMP GRANTS
(197) SHORESH INC
3723 OLD COURT ROAD 206
BALTIMORE,MD21208 		52-1664097 501C3 8,735 0     JCAMP GRANTS
(198) SHWAYDER CAMP
51 GRAPE ST
DENVER,CO802205804 		84-0402688 501C3 31,350 0     JCAMP GRANTS
(199) SINAI TEMPLE
1100 DICKINSON ST
SPRINGFIELD,MA01106 		04-2108320 501C3 19,244 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(200) SPRINGFIELD JEWISH COMMUNITY CENTER INC
1160 DICKINSON STREET
SPRINGFIELD,MA011083168 		04-2103802 501C3 85,533 0     PJL GRANTS, JCAMP GRANTS, WESTERN MASS GRANTS
(201) ST PAUL JEWISH FEDERATION
790 CLEVELAND AVE S STE 227
SAINT PAUL,MN551163859 		41-0693887 501C3 8,686 0     PJLIBRARY GRANTS
(202) SURPRISE LAKE CAMP
382 LAKE SURPRISE RD
COLD SPRING,NY105164006 		13-1623869 501C3 66,300 0     JCAMP GRANTS
(203) TACOMA UJA-JEWISH COMMUNITY FUND
PO BOX 64831
TACOMA,WA98464 		91-1635565 501C3 7,039 0     PJLIBRARY GRANTS
(204) TAMARACK CAMPS
6735 TELEGRAPH RD STE 380
BLOOMFIELD HILLS,MI483013179 		38-1360545 501C3 75,150 0     JCAMP GRANTS
(205) TAMPA JCC FEDERATION INC
13009 COMMUNITY CAMPUS DR
TAMPA,FL33625 		23-7182057 501C3 10,478 0     PJLIBRARY GRANTS
(206) TEMPLE BETH EL
979 DICKINSON ST
SPRINGFIELD,MA01108 		04-2149322 501C3 35,010 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(207) TEMPLE ISRAEL
27 PIERCE STREET
GREENFIELD,MA01301 		04-2429249 501C3 17,723 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(208) THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE INC
101 W MOUNT ROYAL AVENUE
BALTIMORE,MD21201 		52-0607957 501C3 93,750 0     LIFE & LEGACY GRANTS
(209) THE JEWISH COMMUNITY CENTER OF CINCINNATI
8485 RIDGE RD
CINCINNATI,OH452361300 		31-0536986 501C3 32,121 0     PJLIBRARY GRANTS
(210) THE JEWISH COMMUNITY FOUNDATION OF GREATER MERCER INC
457 NASSAU STREET SUITE 101
PRINCETON,NJ085404611 		23-7174039 501C3 50,000 0     LIFE & LEGACY GRANTS
(211) THE JEWISH COMMUNITY OF AMHERST
742 MAIN ST
AMHERST,MA010022413 		04-2394315 501C3 119,394 0     WESTERN MASS GRANTS-GENERAL SUPPORT
(212) THE JEWISH FEDERATION OF GREATER WASHINGTON
6101 EXECUTIVE BLVD SUITE 100
N BETHESDA,MD20852 		53-0212445 501C3 88,156 0     PJLIBRARY GRANTS
(213) THE JEWISH FEDERATION OF SARASOTA-MANATEE
580 MCINTOSH RD
SARASOTA,FL342321957 		59-1227747 501C3 25,582 0     PJL GRANTS, LIFE & LEGACY GRANTS
(214) THE JOYCE D & ANDREW J MANDELL GREATER HARTFORD JEWISH COMMUNITY CENTER INC
335 BLOOMFIELD AVE
WEST HARTFORD,CT061171543 		06-0662142 501C3 11,381 0     PJLIBRARY GRANTS
(215) THE MANDEL JEWISH COMMUNITY CENTER OF CLEVELAND
26001 S WOODLAND RD
BEACHWOOD,OH441223367 		34-0714439 501C3 45,200 0     JCAMP GRANTS
(216) TOP JEWISH FOUNDATION INC
13009 COMMUNITY CAMPUS DR
TAMPA,FL33625 		59-2053655 501C3 50,000 0     LIFE & LEGACY GRANTS
(217) TUCSON JEWISH COMMUNITY CENTER INC
3800 E RIVER ROAD
TUCSON,AZ85718 		86-0183578 501C3 36,741 0     PJL GRANTS, JCAMP GRANTS
(218) UNION FOR REFORM JUDAISM
633 THIRD AVENUE 7TH FLOOR
NEW YORK,NY100176790 		13-1663143 501C3 736,500 0     JCAMP GRANTS
(219) UNITED JEWISH FEDERATION OF GREATER STAMFORD NEW CANAAN AND DARIEN
2009 SUMMER STREET SUITE 301
STAMFORD,CT06905 		06-0923384 501C3 106,187 0     PJL GRANTS, LIFE & LEGACY GRANTS
(220) UNITED JEWISH FEDERATION OF TIDEWATER
5000 CORPORATE WOODS DR STE 200
VIRGINIA BCH,VA234624429 		54-0535603 501C3 5,322 0     PJLIBRARY GRANTS
(221) UNITED JEWISH FEDERATION OF UTAH
2 N MEDICAL DR
SALT LAKE CITY,UT84113 		87-0282380 501C3 12,214 0     PJLIBRARY GRANTS
(222) UNITED SYNAGOGUE OF HOBOKEN
115 PARK AVE
HOBOKEN,NJ07030 		23-7305931 501C3 10,136 0     PJLIBRARY GRANTS
(223) WILSHIRE BOULEVARD TEMPLE CAMPS
3663 WILSHIRE BLVD
LOS ANGELES,CA900102703 		95-1691339 501C3 56,850 0     JCAMP GRANTS
(224) YOUNG JUDAEA SPROUT LAKE CAMP INC
6 SPROUT LAKE CAMP
VERBANK,NY12585 		13-2830437 501C3 60,850 0     JCAMP GRANTS
(225) YOUNG MENS-YOUNG WOMENS HEBREW ASSOCIATION OF BERGEN COUNTY
450 WEST NYACK ROAD
WEST NYACK,NY109941754 		22-1487394 501C3 23,701 0     PJLIBRARY GRANTS
(226) JEWISH FEDERATION OF NORTH AMERICA INC
25 BROADWAY
NEW YORK,NY10004 		13-1624240 501C3 4,201,185 0     TO SUPPORT LITERACY PROGRAMS IN ISRAEL
(227) AMERICAN FRIENDS OF THE RUSSIAN JEWISH CONGRESS
1120 20TH ST NW
WASHINGTON,DC20036 		31-1809009 501C3 347,573 0     PJ LIBRARY GRANTS
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
227
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2023

Schedule I (Form 990) 2023
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) TUITION INCENTIVES 94 352,100      
(2) PJ LIBRARY FIRST-TIME CAMP GRANTS 1043 979,800      
(3) PRESCHOOL INCENTIVE GRANTS 25 25,000      
(4) OVERNIGHT CAMPING GRANTS 122 140,075      
(5) JEWISH COMMUNITY GRANTS 34 39,304      
(6) TRIPS TO ISRAEL GRANTS 21 41,567      
(7) HAVURAH INITIATIVE 44 12,470      
(8) YEAR ROUND YOUTH 31 10,106      
(9) REKINDLE SHABBAT 11 3,172      
(10) RIGHT START GRANTS 8 15,500      
(11) PJ GET TOGETHER GRANTS 4395 436,625      
(12) JEWISH FAMILY CAMP GRANTS 18 6,927      
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: GRANTS ARE MONITORED USING A COMPUTERIZED SYSTEM. THE BOARD VOTES ON GRANT CRITERIA AND/OR RECIPIENTS AND THE GRANTS ADMINISTRATOR VERIFIES THAT THE GRANTEES MEET THE STANDARDS TO RECEIVE FUNDS. LARGER GRANTS REQUIRE INTERIM REPORTING AND REVIEW OF USE OF FUNDING. THE GRANTS REPORTED ON SCHEDULE I ARE BASED ON AMOUNTS ACTUALLY PAID TO RECIPIENTS DURING THE FISCAL YEAR. THE FINANCIAL STATEMENTS REFLECT GRANTS ON AN ACCRUAL BASIS AND CONSIDER GRANTS PAYABLE.
Schedule I (Form 990) 2023



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1ADRIAN DION
CHIEF OPERATING OFFICER 		(i)

(ii)		 331,715
-------------
0 		0
-------------
0 		0
-------------
0 		16,123
-------------
0 		731
-------------
0 		348,569
-------------
0 		0
-------------
0
2ERIC JORDAN
CHIEF INFORMATION OFFICER 		(i)

(ii)		 294,526
-------------
0 		0
-------------
0 		0
-------------
0 		8,681
-------------
0 		18,584
-------------
0 		321,791
-------------
0 		0
-------------
0
3RACHEL GOLDKLANG
CHIEF PHILANTHROPY OFFICER 		(i)

(ii)		 299,360
-------------
0 		0
-------------
0 		0
-------------
0 		15,300
-------------
0 		736
-------------
0 		315,396
-------------
0 		0
-------------
0
4ALEXANDER ZABLOTSKY
EXECUTIVE DIRECTOR OF PJ LI 		(i)

(ii)		 250,231
-------------
0 		0
-------------
0 		0
-------------
0 		13,173
-------------
0 		18,216
-------------
0 		281,620
-------------
0 		0
-------------
0
5RACHEL KOZUPSKY
DIRECTOR, PJ INTERNATIONAL PROG. 		(i)

(ii)		 230,000
-------------
0 		0
-------------
0 		0
-------------
0 		11,462
-------------
0 		736
-------------
0 		242,198
-------------
0 		0
-------------
0
6SARAH EISINGER
DIRECTOR OF J CAMP180 		(i)

(ii)		 193,929
-------------
0 		0
-------------
0 		0
-------------
0 		10,200
-------------
0 		27,755
-------------
0 		231,884
-------------
0 		0
-------------
0
7PATRICK GERYK
CHIEF FINANCIAL OFFICER 		(i)

(ii)		 205,521
-------------
0 		0
-------------
0 		0
-------------
0 		10,409
-------------
0 		6,355
-------------
0 		222,285
-------------
0 		0
-------------
0
8CABRIE KEARNS
CHIEF OF STAFF 		(i)

(ii)		 196,720
-------------
0 		0
-------------
0 		0
-------------
0 		5,200
-------------
0 		8,861
-------------
0 		210,781
-------------
0 		0
-------------
0
9SIMON KLARFELD
DIR OF CONTENT PJ LIB THRU 12/29/23 		(i)

(ii)		 204,000
-------------
0 		0
-------------
0 		0
-------------
0 		3,154
-------------
0 		736
-------------
0 		207,890
-------------
0 		0
-------------
0
10RONALD KRIT
DIR LIFE & LEGACY THRU 10/11/23 		(i)

(ii)		 197,528
-------------
0 		0
-------------
0 		0
-------------
0 		490
-------------
0 		595
-------------
0 		198,613
-------------
0 		0
-------------
0
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
PART I, LINE 1A FIRST CLASS TRAVEL IS PROVIDED FOR EMPLOYEES WITH CERTAIN HEALTH CONDITIONS THAT WARRANT A FIRST CLASS SEAT.
PART I, LINE 4A RONALD KRIT $18,500
Schedule J (Form 990) 2023

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) 2023
Schedule L (Form 990) 2023
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) PINE CREEK AGAWAM LP
  		LEASING FACILITIES OWNED PRIMARILY BY TRUSTEES & THEIR FAMILY MEMBERS 333,595 THE TRUSTEES COMPLETED A STUDY TO ASSESS THE FAIR MARKET VALUE OF COMPARABLE RENTS AND NEGOTIATED THE FOUNDATION LEASE ACCORDINGLY.   No
(2) VIVIAN NEWMAN FAMILY MEMBER OF TRUSTEE 69,301 PART TIME EMPLOYEE OF THE FOUNDATION   No
(3)  
  		        No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) 2023


Additional Data


Software ID:  
Software Version:  




SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2 PART VI: LINE 2: JEREMY PAVA AND HAROLD GRINSPOON - BUSINESS RELATIONSHIP DIANE TRODERMAN AND HAROLD GRINSPOON- FAMILY RELATIONSHIP WINIFRED SANDLER AND HAROLD GRINSPOON - FAMILY RELATIONSHIP
FORM 990, PART VI, SECTION B, LINE 11B PATRICK GERYK, CHIEF FINANCIAL OFFICER, REVIEWS THE RETURN IN DETAIL AND THEREAFTER, PROVIDES A COPY TO ALL MEMBERS OF THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO THE FILING OF THE 990.
FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD ARE REQUIRED TO DISCLOSE AN INTEREST IN ANY TRANSACTION OR ARRANGEMENT AND THE MEMBER IS REQUIRED TO ABSTAIN FROM PARTICIPATING IN THE DISCUSSIONS AND VOTING REGARDING THE TRANSACTION IF THE INTEREST IS DETERMINED TO BE A CONFLICT OF INTEREST OR MAY BE CONSTRUED AS A CONFLICT OF INTEREST. THE REMAINING BOARD MEMBERS SHALL DETERMINE IF THE TRANSACTION OR ARRANGEMENT IS FAIR AND REASONABLE TO THE FOUNDATION AND IN ITS BEST INTEREST AND FOR ITS OWN BENEFIT. NEW TRUSTEES RECEIVE AN ORIENTATION PACKET WITH THE FOUNDATION POLICIES INCLUDING THE CONFLICT OF INTEREST GUIDELINES.
FORM 990, PART VI, SECTION B, LINE 15 PERSONNEL COMMITTEE(CONSISTING OF 2 TRUSTEES, 1 INVESTMENT COMMITTEE MEMBER AND 1 INDEPENDENT MEMBER) CONDUCTS SURVEY OF COMPENSATION PAID BY LIKE ORGANIZATIONS, APPROVES COMPENSATION DECISIONS, AND DOCUMENTS THE DECISION OF EXECUTIVE COMPENSATION. THIS PROCESS WAS MOST RECENTLY COMPLETED IN JUNE 2024.
FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS 1023, 990 AND 990-T AVAILABLE UPON REQUEST
FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9: CHANGE IN MARKET VALUE OF REAL ESTATE LIMITED PARTNERSHIPS 458.
990 PART XII, LINE 2C THERE WAS NO CHANGE TO THIS OVERSIGHT PROCESS.
SCHEDULE I THE AMOUNT OF GRANTS PAID TO DOMESTIC ORGANIZATIONS IS REPORTED ON THE CASH BASIS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
THE HAROLD GRINSPOON FOUNDATION
 
Employer identification number

04-6685725
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) HGF REALTY LLC
67 HUNT STREET
AGAWAM,MA01001
20-4648790 		ACQUIRE, DEVELOP, LEASE, AND DISPOSE OF REAL ESTATE MA     THE HAROLD GRINSPOON FOUNDATION
 










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)BIRTHRIGHT ISRAEL FOUNDATION
PO BOX 1784

NEW YORK,NY10156
13-4092050 		PROVIDES EDUCATIONAL TRIPS TO ISRAEL FOR JEWISH YOUNG ADULTS NY 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(2)THE JEWISH FEDERATION OF NORTH AMERICA INC
111 EIGHTH AVE STE 11E

NEW YORK,NY10011
13-1624240 		PROTECT & ENHANCE THE WELL-BEING OF JEWS & JEWISH COMMUNITIES NY 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(3)B'NAI B'RITH YOUTH ORGANIZATION INC
800 EIGHTH STREET NW

WASHINGTON,DC20001
31-1794932 		BUILD THE IDENTITY OF JEWISH TEENS AND OFFER LEADERSHIP DEVELOPMENT DC 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(4)JEWISH FEDERATION OF GREATER HARTFORD
333 BLOOMFIELD AVENUE

WEST HARTFORD,CT06117
06-0655482 		PROTECT AND ENHANCE THE WELL-BEING OF JEWS & JEWISH COMMUNITIES WORLDWIDE CT 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(5)JEWISH COMMUNITY CENTERS OF GREATER BOSTON
333 NAHANTON STREET

NEWTON,MA02159
04-2317972 		PROVIDE HEALTH, WELFARE & CULTURAL BENEFITS TO 50,000 MEMBERS & FRIENDS MA 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No
(6)JEWISH COMMUNITY CENTERS OF CHICAGO
300 REVERE DRIVE

NORTHBROOK,IL60062
36-2167758 		PROVIDE LIFE-ENRICHING SERVICES TO THE METROPOLITAN CHICAGO JEWISH AND GENER IL 501(C)(3) 170(B)(1)(A)(VI) NOT KNOWN
 
 
No


For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) PINE CREEK AGAWAM LP

380 UNION STREET
WEST SPRINGFIELD,MA01089
04-3164828 		REAL ESTATE MA N/A
         No     No  












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) THE JEWISH FEDERATIONS OF NORTH AMERICA

 B 4,201,185 CASH GRANT
(2) PINE CREEK AGAWAM LP

 K 333,595 FMV RENT
(3) BIRTHRIGHT ISRAEL FOUNDATION

 B 70,000 CASH GRANT
(4) THE JEWISH FEDERATIONS OF NORTH AMERICA

 R 11,750 MEMBERSHIP DUES & CONFERENCE
(5) B'NAI B'RITH YOUTH ORGANIZATION INC

 B 10,000 CASH GRANT
(6) JEWISH COMMUNITY CENTERS OF GREATER BOSTON

 B 94,270 CASH GRANT
(7) JEWISH COMMUNITY CENTERS OF CHICAGO

 B 113,000 CASH GRANT
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2023

Additional Data


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