S. Form 990 Return of Organization Exempt From IncomeTax990s.foundationcenter.org/990_pdf_archive/340/340714554/340714… · S. Form 990 Return of Organization Exempt From IncomeTax

S.Form 990 Return of Organization Exempt From Income Tax

OMB No 1545-0047

Under section 501 (c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 2011

benefit trust or private foundation) . - . . - .Department cf the Treasury P The may copyInternal Revenue Service organiza tion ma have to use a co of this return to satisfy state reDortinq requirements.

A For the 2011 calendar ear, or tax year beginning 07101 20

B Chock if applicable . C Name of organization JEWISH EDUCATION CENTER OF CLEV

q Address change Doing Business As

q Name change Number and street (or P.O box if mall is not delivered to street address)

q Initial return 2030 South Taylor Road

q Terminated City or town , state or country, and ZIP - 4

q Amended return Cleveland Hts , OH 44118

q Application pending F Name and address of principal officer Seymour Kopelowitz

2030 So Tayl or Rd , Cleveland Hts , OH 44118

1 Tax-exempt status. 21501 ( c)(3) q 501 (c) ( ) 4 (insert no ) q 4947(a)(1

J Website : ► www.JECC org

K Form of oroanizatinn _ ill Comnrat,nn Il Tn,ct Il Aaenriat,nn Ei rlthar ►

Room/suite I E Telephone number

0 Employer identification number

G Gross receipts $ 4,755,0;

H(a) Is this a group return for afrdiates? q Yes q No

H(b) Are all affiliates included? q Yes q No

or q 527 If "No," attach a list (see instructions)

H(c) Group exemption number ►Vnar of fnrmafinn I QA4 M Rfafa of lariat dr,m,ndm rll-I

Summary1 Briefly describe the organization's mission or most significant activities: The mission is to ensure Jewish continuity_in

----------------------------------------------------- ------------4) Cleveland bVfostering & strengthening life long Jewish learning in various settings and forms. The agency provides services-- -

for recruitment training of Jewish educators intensive curriculum for local schools stren then the quality of Jewish------E

----- ------------------ - - - --------- --------- ------education by_building.capacitx of instructors & supFort Israel engagement.

----------- -- --g - ----- ------

a 2.

Check this box o El it the organization discontinued its operations or disposed of more than 25% of its net assets .(5 3 Number of voting members of the governing body (Part VI, fine 1 a) . . . . . . . . . 3 45

4 Number of independent voting members of the governing body (Part VI, line 1 b) . . . . 4 45

5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) . . . . . 5 55' 6 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . 6 45

7a Total unrelated business revenue from Part Vill, column (C), line 12 . . . . . . . . 7a 0

b Net unrelated business taxable income from Form 990-T, line 34 7b 0Prior Year Current Year

8 Contributions and grants (Part VIII, line 1h) . . . . . . . . . . . . 5,573,982 4,267,371

9 Program service revenue (Part VIII, line 2g) . . . . . . . . . . . 426,319 456,472

10 Investment income (Part VIII, column (A), I' 4 and 7d) . . . . 23,792 31,216

11 Other revenue (Part Vill, column (A), lines , 6d1 0 012 Total revenue-add lines 8 through 11 (m t e I of Sri ( }, line 2)1^C 6,024,093 4,755,05913 mn Â), Imes = ^y -Grants and similar amounts paid (Part IX

s

1,780,440 1,280,882

14 um,Benefits paid to or for members (Part IX,^'r um, nr(Mirrln®L 2O W 0 0

15 Salaries, other compensation, employee nefjts(Pa iX olumn (4 lin '' 10) 3,483,112 3,423,126

C 16a Professional fundraising fees (Part IX, c lumn ©A 0 0o. b Total fundraising expenses( a rt IX , column- ,-^ R'-`=%NEWW 17 Other expenses (Part IX, column (A), lines 11a-11d, 11 f-24e) - .' . . 595,532 474,269

18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) 5,859,084 5,178,27719 Revenue less expenses. Subtract line 18 from line 12 165,009 -423,218

Beginning of Current Year End of Year

Nm20 Total assets (Part X, line 16) . . . . . . . . . . . . . . . . 6,606,668 6,039,549

a-. 21 Total liabilities (Part X, line 26) . . . . . . . . . . . . . . 1,858 ,805 2,739,850

zLL 22 Net assets or fund balances. Subtract line 21 from line 20 4,747,863 3,299,699Signature Block

Under penalties of perjury, I declare that I have examined this etum, including accotrue, correct, and complete. ec tlon of preparer (other officer) is based on

Sign gnature of er

Here , Seymour Kopelowitz, Executive Director

Type or print name and title

PnntiType preparer's name Preparer's signaturePaid

Patricia B. Rubin, CPrepare- PATRICIA B. RUBIN

C^ Use Only Firm's name '^(J Fi m's adoress ► 1 2 1 2 5 SOLON ROAD . CLEC^ May the IRS discuss this return with the preparer shown above? (s

For Paperwork Reduction Act Notice, see the separate instructions.n 51

schedules and statements , and to the best of my knowledge and belief, it ison of which preparer has any knowledge.

- r ^^ O2.11%1 V)-

Form 990 (2011) Page 2

Statement of Program Service Accomplishments

Check if Schedule 0 contains a response to any question in this Part III . q

1 Briefly describe the organization's mission:

the mission is to ensure Jewish continuity in Cleveland by fostering_& strengthening life Iona Jewish learning in various-settings- -----------------------------------------------------------

and forms-. The vision of the agency_is to provide leadership and build capacity within the Jewish educaiton system-to enhance the

• _guality_of Jewish educatton----- -------- -------- ----------- ------- --------- --------- -- --- -

-------- -------- -------- -------------_-_ __---

2 Did the organization undertake any significant program services during the year which were not listed on theprior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes 0 NoIf "Yes," describe these new services on Schedule O.

3 Did the organization cease conducting, or make significant changes in how it conducts, any programservices? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes 2 NoIf "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 byexpenses. Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount ofgrants and allocations to others, the total expenses, and revenue, if any, for each program service reported.

4a (Code: ___________ __) (Expenses $_________ 1,104L098 including grants of $- -----------

150 , 109 ) (Revenue $ ......... .. .... ..81683--------Personnel Development - Educators services program that enriches-the skills, Judaic and professional knowledge of community

- -----------------------educators through myriad mini-courses . close to 600 participants enroll in these offerings through out the_ y_ear._Intensive on site

.professional development that fosters professional learning teams. Through the Covenant Foundation prooram it provides support-----------

forteaching educational credentials and licenses for focal educators . Educational planning to focus on building leadership capacityr- -- - -- - ----- -

and developingstrongvision to guide the education programming of supp lemental schools.Development of educators to_engane

students to be committed to their Jewish future through text stud-------------------------------------------------------------- y andphilosphy This program also supports daar school educator-----positions ,The agency works with a iota{ professional development committee ser_v_inggeneral studies teachers in Cleveland area

affiliated day schoolsThe committee reviewed and approved license applications , individual professional development plans and_ --- --- ----- - - -------- ---- - ---------------associate course re uest to ensure the eneraf studies teachers maintain their Ohio licenses and certificates.g g --------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

4b (Code: _____ _________) (Expenses $__________ 959,922 including grants of $ ______________650 , 233 ) (Revenue $ ...................... 0 )

Informal Education: the Retreat Institute creates & implemented 25 retreats and informal education programs ^n collaboration with- - - - - - - - - ------------------------------------------ --- --------- --------------

local Jewish educational instituitions_ 1473 participants (students, educators familiesjparticpated in these experiences. The------------------Adolescent- initiative works with youth professionals from local organizations for bothprofessional de_v_elopment and community

plannmo Thisprogram also supportsyouth educatorposrtôns in the community and grants toyrouth groups for progamplanning----------------

lsraelprogram grants_ and financial_ aid for students for approved educational trips to Israel to participate in youth group programs

.plus Gift of Israel matchi! g_ incentive program for eighth grade school tnps to Israel high school in Israel for study. and colleg_e....... ..

semmarylyeshivahQrograms Camp incentive grants for-students to attend Jewish denominational over night camps around the

country The Israel programs and campingprogram funded 520 parUCipants___----------- ------------- ------- --------- ---------- -------------

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------

4c (Code:---------------

) (Expenses $ 801,627 including grants of $ -------------- 236,634 ) (Revenue $ 175,699

---------- - --------------------- ------------- -

Family_&Adu!t Education: Formal and Informal education outreachprograms which include Hebrew literacy. and Jewish identitr------ - ---- ------ - - - -- - - - ---- - - - -- - -- - - - ----- - - - - ----------_pro(ects_ Programs that reach out to unaffiliated Jews and non Jews who want to learn the fundamentals of Judaism with follow up

programs offering more m depth study of rituals, holidays and spirituality. This year there were 9 sessions attended by a total of--------

365 people Thts program also offers support to supplementary schools with commun^tX funded educators to fill_a variety of--- -- --- -----educatio nal---

-------------and programmatic positions in local-supplementary schools.

------------------

4d Other program services (Describe in Schedule 0.) See Schedule 0, Statement 1(Expenses $ 1,681,633 including grants of $ 243,906 ) (Revenue $ 272,089

4e Total program service expenses ► 4,547,280

Form 990 (2011)

Forth 990 (2011) Page 3

Checklist of Required SchedulesYes No

I Is the organization described in section 501(c)(3) or 4947(aXl) (other than a private foundation)? If "Yes,"coTnplete Schedule A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3

2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? . . . 2 33 • 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 t . . . . . . . . . . . . . . 3 34 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 Il . . . . . . . . . . . 4 3

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 Revenue Procedure 98-19? If "Yes," complete Schedule C, 3Part Ill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donorshave the right to provide advice on the distribution or investment of amounts in such funds or accounts? If"Yes," complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . 6 3

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 /I . . . 7

8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"complete Schedule 0, Part 111 . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in PartX; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes,"complete Schedule 0, Part IV . . . . . . . . . . . . . . . . . . . . . . . . g 3

10 Did the organization, directly or through a related organization, hold assets in temporarily restrictedendowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V . . 10 3

11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, ° _ K F =<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 . . . . . . . . . . . . . . . . . . . . . . . . . . 11 a 3

b Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or moreof its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII . . . . . . . . 11b 3

0 Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or moreof its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part Vlll . . . . . . . . 11C 3

d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assetsreported in Part X, line 16? If "Yes," complete Schedule D, Part IX . . . . . . . . . . . . . 11d 3

e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X 11e 3f 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 X . 11f 312a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete

Schedule D, Parts XI, XII, and XIII . . . . . . . . . . . . . . . . . . . . . . . . 12a

3

b Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and ifthe organization answered 'No" to line 12a, then completing Schedule D, Parts Xl, Xll, and X111 is optional . . . . . 12b

3

13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E . . . . 13 314 a Did the organization maintain an office, employees, or agents outside of the United States? . . . . . 14a 3

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 aggregateforeign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV. . . . . 14b 3

15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to anyorganization or entity located outside the United States? If "Yes," complete Schedule F, Parts 11 and IV . . 15 3

16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistanceto individuals located outside the United States? If "Yes," complete Schedule F, Parts Ill and IV . . . . 16 3

17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services onPart IX, column (A), lines 6 and 11 e? If "Yes," complete Schedule G, Part I (see instructions) . . . . . 17

18 Did the organization report more than $15,000 total of fundraising event gross income and contributions onPart VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II . . . . . . . . . . . . . . . 18 3

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 . . . . . . . . . . . . . . . . . . . . . . . 19 3

20 a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H . . . . . . 20a 3b If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? 20b

Form 990 (2011)

Form 990 (2011) Page 4

Checklist of Required Schedules (continued)Yes No

21 Did the organization report more than $5 , 000 of grants and other assistance to any government or organizationin The United States on Part IX , column (A), line 1 ? If "Yes," complete Schedule I, Parts I and 11 . . . 21 3

22 Did the organization report more than $5 , 000 of grants and other assistance to individuals in the United Stateson Part IX, column (A), line 2 ? If "Yes," complete Schedule I, Parts I and Ill . . . . . . . . . . . . 22 3

23 Did the organization answer "Yes" to Part VII, Section A , line 3, 4, or 5 about compensation of theorganization's current and former officers , directors , trustees , key employees , and highest compensatedemployees ? If "Yes," complete Schedule J . . . . . . . . . . . . . . . . . . . . . . 23 3

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 24bthrough 24d and complete Schedule K. If 'No," go to line 25 . . . . . . . . . . . . . . . . 24a 3

b Did the organization invest any proceeds of tax -exempt bonds beyond a temporary period exception? . . 24bc Did the organization maintain an escrow account other than a refund i ng escrow at any time during the year

to defease any tax -exempt bonds? . . . . . . . . . . . . . . . . . . . . . . 24cd 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) and 501(c)(4) organizations . Did the organization engage in an excess benefit transactionwith a disqualified person during the year? If "Yes," complete Schedule L, Part I . . . . . . . . . 25a 3

b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prioryear , 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 . . . . . . . . . . . . . . . . . . . . . . . . 2$b 3

26 Was a loan to or by a current or former officer , director, trustee, key employee , highly compensated employee, ordisqualified person outstanding as of the end of the organization's tax year? If "Yes," complete Schedule L, Part I! . . 26 3

27 Did the organization provide a grant or other assistance to an officer , director , trustee, key employee,substantial contributor or employee thereof, a grant selection committee member , or to a 35% controlledentity or family member of any of these persons? If "Yes," complete Schedule L, Part I11 . . . . . . . 27 3

28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, -:_ _--_- - - _Part IV instructions for applicable filing thresholds , conditions , and exceptions ):

a A current or former officer , director , trustee , or key employee? If "Yes," complete Schedule L, Part IV 28a 3b A family member of a current or former officer , director, trustee, or key employee ? If "Yes," complete

Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28b 3

c An entity of which a current or former officer , director , trustee , or key employee (or a family member thereof)was an officer , director , trustee , or direct or indirect owner? If "Yes," complete Schedule L, Part !V . . . 28c 3

29 Did the organization receive more than $25,000 in non -cash contributions ? If "Yes," complete Schedule M 29 330 Did the organization receive contributions of art , historical treasures , or other similar assets, or qualified

conservation contributions? If "Yes," complete Schedule M . . . . . . . . . . . . . . . 30 331 Did the organization liquidate, terminate , or dissolve and cease operations ? If "Yes," complete Schedule N,

Part! . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 332 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"

complete Schedule N, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . 32 333 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 ! . . . . . . . . . . . 33 334 Was the organization related to any tax -exempt or taxable entity ? If "Yes," complete Schedule R, Parts 11, Ill,

IV, and V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 335a Did the organization have a controlled entity within the meaning of section 512(b)(13)? . . . . . . . 35a 3

b Did the organization receive any payment from or engage in any transaction with a controlled entity within themeaning of section 512(b)(13)? If "Yes, " complete Schedule R, Part V, line 2 . . . . . . . . . . . 35b

3

36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitablerelated organization? If "Yes, " complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . 36

3

37 Did the organization conduct more than 5% of its activities through an entity that is not a related organizationand that is treated as a partnership for federal income tax purposes ? If "Yes," complete Schedule R,Part Vl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 3

38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 and19? Note . All Form 990 filers are required to complete Schedule 0 . . . . . . . . . . . . . . 38 3

Form 990 (2011)

Form 990 (2011) Page 5

Statements Regarding Other IRS Filings and Tax Compliance

Check if Schedule 0 contains a response to any question in this Part V . . . . . . . . . . . . . . q

la Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable . . . la 47

b Enter the number of Forms W-2G included in line 1 a . Enter -0- if not applicable . . . . lb 0c • Did the organization comply with backup withholding rules for reportable payments to vendors and

reportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . .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 55b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note . If the sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions) .3a Did the organization have unrelated business gross income of $1,000 or more during the year? . . . .b If "Yes," has it filed a Form 990-T for this year? If "No," provide an explanation in Schedule 0 . . . . .

4a At any time during the calendar year, did the organization have an interest in, or a signature or other authorityover, a financial account in a foreign country (such as a bank account, securities account, or other financialaccount)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b If "Yes," enter the name of the foreign country:See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.

5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . .

b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?c If "Yes" to line 5a or 5b, did the organization file Form 8886-T? . . . . . . . . . . . . . . .

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? . . . . . . . . . . . . . .b If "Yes," did the organization include with every solicitation an express statement that such contributions or

gifts were not tax deductible? . . . . . . . . . . . . . . . . . . . . . . . . .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? . . . . . . . . . . . . . . . . . . . . . . . .

b If "Yes," did the organization notify the donor of the value of the goods or services provided? . . . . .c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was

required to file Form 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . .

d If "Yes," indicate the number of Forms 8282 filed during the year . . . . . . . . 17d

e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? .g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?

8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supportingorganizations . Did the supporting organization, or a donor advised fund maintained by a sponsoringorganization, have excess business holdings at any time during the year? . . . . . . . . . . .

9 Sponsoring organizations maintaining donor advised funds.a Did the organization make any taxable distributions under section 4966? . . . . . . . . . . . .

b Did the organization make a distribution to a donor, donor advisor, or related person? . . . . . . .

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 . . . . . . . . . . . . . . . 11ab Gross income from other sources (Do not net amounts due or paid to other sources

against amounts due or received from them.) . . . . . . . . . . . . . . . 11 b

12a Section 4947(a)(1) non -exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041 ?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.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 . . . . . . . . 13bc Enter the amount of reserves on hand . . . . . . . . . . . . . . . . . 1 130

14a Did the organization receive any payments for indoor tanning services during the tax year? . . . . . .

b If "Yes,' has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule 0 .

Yes No

1c --^^y

2b

3a 3

4aI

5a _ .- _ _

5b 3

5c

6a 3

6b

7a 3

7b

7c 3

7e 3

7f 3

7g 3

7h

8

9a

9b

12a

14a 3

14b

Form 990 (2011)

Form 990 (2011) Page 6

JiZMJ Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No"response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions.Check if Schedule 0 contains a response to any question in this Part VI .

Section A. Governing Body and ManagementYes No

la, Enter the number of voting members of the governing body at the end of the tax year. la 45

If there are material differences in voting rights among members of the governing body, or Ji- = " -if the governing body delegated broad authority to an executive committee or similarcommittee, explain in Schedule 0.

b Enter the number of voting members included in line la, above, who are independent 1b 45' MEV '- =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

3 Did the organization delegate control over management duties customarily performed by or under the directsupervision of officers, directors, or trustees, or key employees to a management company or other person? 3 3

4 Did the organization make any significant changes to its governing documents since the pnor Form 990 was filed? 45 Did the organization become aware during the year of a significant diversion of the organization's assets? . 5 36 Did the organization have members or stockholders? . . . . . . . . . . . . . . . . . . 6 37a 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 3

b Are any governance decisions of the organization reserved to (or subject to approval by) members, 3stockholders, or persons other than the governing body? . . . . . . . . . . . . . . . . . 7b

8 Did the organization contemporaneously document the meetings held or written actions undertaken duringthe year by the following: "`

a The governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a 3b Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . 8b 3

9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached atthe organization's mailing address? If "Yes," provide the names and addresses in Schedule 0 . . . . . 9

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 3b 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? 10b11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? 11 a 3

b Describe in Schedule 0 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 3

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? 12b 3

c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"describe in Schedule 0 how this was done . . . . . . . . . . . . . . . . . . . . 12c 3

13 Did the organization have a written whistleblower policy? . . . . . . . . . . . . . . . . . 13 314 Did the organization have a written document retention and destruction policy? . . . . . . . . . 14 315 Did the process for determining compensation of the following persons include a review and approval by '=z

independent persons, comparability data , and contemporaneous substantiation of the deliberation and decision '? e '=

a The organization ' s CEO , Executive Director, or top management official . . . . . . . . . . . . 15a 3b Other officers or key employees of the organization . . . . . . . . . . . . . . . . . . . 15b 3

If "Yes" to line 15a or 15b , describe the process in Schedule 0 (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

b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate itsparticipation in joint venture arrangements under applicable federal tax law, and take steps to safeguard theorganization's exempt status with respect to such arrangements? . . . . . . . . . 16b

C. Disclosure17 List the states with which a copy of this Form 990 is required to be filed ► OH18 Section 6104 requires an organization to make its Forms 1023 (or 1024 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.

q Own website q Another's website 21 Upon request19 Describe in Schedule 0 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, physical address, and telephone number of the person who possesses the books and records of theorganizati on: ► Laurie Hardesty CPA, (216)371-0446

2030 South Taylor Road, Cleveland Hts, OH 44118 Form 990 (2011)

Form 990 (2011) Page 7

Compensation of Officers, Directors , Trustees , Key Employees , Highest Compensated Employees, and

Independent Contractors

Check if Schedule 0 contains a response to any question in this Part VII . q

Section A. Officers, Directors , Trustees, Key Employees , and Highest Compensated Employees

la 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.

• List all of the organization' s current officers, directors, trustees (whether individuals or organizations), regardless of amount ofcompensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

• List all of the organization' s current key employees, if any. See instructions for definition of "key employee."• 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 and/or Box 7 of Form 1099-MISC) of more than $100,000 from theorganization and any related organizations.

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

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

List persons in the following order individual trustees or directors; institutional trustees; officers; key employees; highestcompensated employees; and former such persons.

J Check this box if neither the organization nor an related org anization compensated any current officer, director, or trustee.(c)

(A) (B) Position (p) (E) (F)(do not check more than one

Name and Title Average box, unless person is both an Reportable Reportable Estimatedhours per officer and a director/trustee) compensation compensation from amount ofweek from related other

(describe as 3- o the organizations compensationhours for ` co m N 3 organization (W-2/1099-MISC) from therelated i C 0 3 (W-2/1099-MISC) organization

organizations -, and relatedin Schedule

m w

(N

organizations

mm

m

Idelle Wolf-----------Presi dent 1 3 3 0 0 0

Jeffrey Wild--------------------------------------------------------PresidentVice 3 3 0 0 0

Jeffrey Kahn--______---------------------------------

Vice President 1 3 3 0 0 0

Mike Attias------•-------------------------------------------------------Treasurer 1 3 3 0 0 0

Susi Meisel- - --•----------------------------------------------------Secreta 1 3 3 0 0 0

Bruce Goodman-----------•--------------------------------------------------

Vice President 1 3 3 0 0 0

Gena Cohen----- --- -------------------------------------------------------

Trustee 1 3 0 0 0

Grant N Dinner----------------------------------------------- --------------- - - -

Trustee 1 3 0 0 0

Theodore Einhom--- ------------------------------------------- --------------- ----

Trustee 1 3 0 0 0

Suri Goldman- •--------------------------------------------------------

Trustee 1 3 0 0 0

Tamra Gould

Trustee 1 3 0 0 0

Dr David Hutt

Trustee 1 3 0 0 0

M Orry Jacobs ---------------------------------------------Trustee 1 3 0 0 0

Alan Jaffa----•-------------------------------------------------

Trusteee 1 3 0 0 0

Form 990 (2011)

Form 990 (2011) Page 7 - 2

Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and


Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

(c)(A)

APosition (D) (E) (F)(do not check more than one

Name and Title Average box, unless person is both an Reportable • Reportable Estimatedhours per officer and a director/trustee) compensation compensation from amount ofweek

' ofrom related other

(describe a s Z n the organizations compensationhours for m a m M- (W-211099-MISC) from therelatedrelated a m

°(W-211099-MlSC) organization

organization ° - v o3 and related

in Schedule N

is

m

IDa

organizations

Jane Joseph _

Trustee 1 3 0 0 0

Adam Levin

Trustee 1 3 0 0 0

Kevin Margo(is---------------------------------------------

Trustee 1 3 0 0 0

Julie Raskin------------------------------------------- ---------------------Trustee 1 3 0 0 0

Michael Soclof---------------------------------------------------------------Trustee 1 3 0 0 0

Robert Stern- --------------------------------------------------- ---------Trustee 1 3 0 0 0

Neil Waxman------------------------------------------- -------- ------------ -Trustee 1 3 0 0 0

Harley Gross---------------------------------------------

Trustee 1 3 0 0 0

N Herschel Koblenz- -------------------------------------------------------------Trustee 1 3 0 0 0

S Lee Kohrman- -------------------------------------------

Trustee 1 3 0 0 0

Irvin A-Leonard

Trustee 1 3 0 0 0

-Morton -L- Mandel

Trustee 1 3 0 0 0

Nathan Oscar--------------------- -------------- --

Trsutee 1 3 0 0 0

Irving ARabinsky__------_--_---- ----------------------------

Trustee1 3

0 0 0

Form 990 (2011)

Form 990 (2011) Page 7- 3

Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and


Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

(c)(A) (B) Position (D) (E) (F)

(do not check more than oneName and Title Average box, unless person is both an Reportable Reportable Estimated

hours per officer and a director/trustee) compensation compensation from amount ofweek o _ M = -n from related other

(describe o 0 ' a o the organizations compensationhours for CD a m organization (W-2/1099-MISC) from therelated " o (W-2/1099-MISC) organization

organizations -3

and rolateoin Schedule

a

cN

m m organizations

a r'Q

Charles Ratner- - ----------------------------- --------------------------- ------Trustee 1 3 0 0 0

Peter Rzepka --------------- - ------------------------------Trustee 1 3 0 0 0

Dara Yanowitz ------- ------------•------------------------------------------ -Trustee 1 3 0 0 0

Michael WNer_____________---------------------------

Trustee 1 3 0 0 0

Sally Wertheim

Trustee 1 3 0 0 0

Date Kirby--------------------- --------------------------

Trustee 1 3 0 0 0

_Andy Lefkowitz-------------------------------------------

Trustee 1 3 0 0 0

Rabbi Sharon Marcus- - -- - - --- - -- -------------------------------------- --------Trustee 1 3 0 0 0

Mark Melamed--------------------------------------------------------------Trustee 1 3 0 0 0

Anat Nurko-----------------------------------------------------------------Trustee 1 J 0 0 0

Judge Dan Polster----------------------------------------

Trustee 1 3 0 0 0

Gar Gross

Trustee 1 3 0 0 0

J David Heller

Trustee 1 3 0 0 0

Ira Levinsky--------------- -----------------------------------Trustee 1 3 0 0 0

Form 990 (2011)

Form 990 (2011) Page 8

Section A. Officers , Directors , Trustees, Key Employees, and Highest Compensated Employees (continued)

(c)

(A) (B) Position (D) (E) (F)(do not check more than one

Name and title Average box, unless person is both an Reportable Reportable Estimatedhours per officer and a director/trustee) compensation compensation from amount ofweek o _

5' 0,n from related other

(describe as 3 o the organizations compensationhours for m s N organization (W-2/1099-MISC) from therelated F c . C,

m-, (w-2/1099-MISC) organization

organizations ° = i5 3 and relatedin Schedule tZ m o organizations

o) ND

Nm

CD

7

d

CL

Michael Penzner

Trustee 1 3 0 0 0

Beth Rosenberg-- ---- - - -- - -- - -------------------------------

Trustee 1 3 0 0 0

Adam Wieder--------- ------------------------------------------------------ -Trustee 1 3 0 0 0

Seymour

------------------------------------ --Executive Director 40 3 233,965 0 23,023

Laurie Hardesty-------- ------ -- --------Ch Financial Officer 40 3 117,166 0 19,966

Nachama Moskowitz----------------------------------------------------------Curriculum Director Senior Director 40 3 139,361 0 19,098

Yossi Israeli--------------------------------------------------------- --------Technolo Director 40 3 117,342 0 21,969

Marlyn Jaffe -------------- ---------------------------------Planning Director 40 3 150,253 0 23,747

Amnon Qphir----------------------------------- ----------Akiva Director/Israel Awareness 40 3 126,009 0 13,965

-----------------------------------------------------------------

-----------------------------------------------------------------

1 b Sub-total . . . . . . . . . . . . . . . . . . . ► 884,096 0 121,768

c Total from continuation sheets to Part VII, Section A . . . . . ►d Total (add lines lb and 1c) . ► 884,096 0 121,768

2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 ofreportable compensation from the organization ► 6

3 Did the organization list any former officer, director, or trustee, key employee, or highest compensatedemployee on line 1 a? If "Yes," complete Schedule J for such individual . . . . . . . . . . . .

4 For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from theorganization and related organizations greater than $150,000? If "Yes," complete Schedule J for suchindividual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

No

5 Did any person listed on line la. receive or accrue compensation from any unrelated organization or individualfor services rendered to the organization ? If "Yes," complete Schedule J for such person . . . . . .

Section B. Independent Contractors1 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 taxyear.

(A)Name and business address

(B)Description of services

(C)Compensation

2 Total number of independent contractors (including but not limited to those listed above) whoreceived more than $100 from the organization 0-,000 of compensation 0

_ =

Form 990 (2011)

Form 990 (2011) Page 9

Statement of Revenue= =-

^^ ._' .. ==_ _- `=- ___` r_ z•.:^; __-

(A) (B) (C) (a)Tatalrevenue Related or Unrelated Revenue

exempt business excluded from taxfunction revenue under sections

_ - - - - _- - =̂^¢;t^• ^:._-- ;n, -_^•'̂ ^^ - _ - - -^^:; - -- --_ - revenue 512, 513, or 514in 1a campaigns . . . 13 4,000 , 785 - -> ^; 1` - ,, x: _: <F-__-= _• f_

o b Membership dues . . . . lb 0 mp __

E c Fundraisi ng events I c o^

,r-rr r`^ ^^ 1

rF_`r zk_ r;-

%y•>:> . °__^yi/ n E?

^- ^^Y__ -_

^-^^'11=c:c=r%•.-

'

-- - N"^^•-^-.E:J: »Y^" -, Êt:v-c}-.ur'•^C.s

.^'vr '.- Y;_:^ -fi - r°^ ^^'^•_J ^î+=^1

- o d Related org anizations . , , 1d o _ = `-e Government grants (contributions ) 1 e 6 411 "`, _1;ztz C,1_

o f All other contributions g ifts , grants

rand similar amounts not included above 17 5if 260 == E ti __

:-_ _: 4^ - 3 _- ->r _^ ^•.^ _= •: r•= - =-n,-_ `._>N="_'=-•-'_=r̀- y' - - ^ - -` ,-'=

x-

> == 'u

._^ H=

ma_ - n _ _.f-^:= :° _ • y_a Nonag sh contributions included in lines 1a-1f: $ o ^.Y^= -r =^ ;, :v _ : ^. ;.

-------------T tI l Add l 1 1 f ► = _ = `mar`= ' == =:0 w o an . ines a- 4,267 , 371 =_ _ = - -F. = _d) Business Code _ _

2a Tuition _ Proaram -Supply_ Revenue 611710 456,472 456,472 0 0_

b---------------- --------------------------------m

C ------------------ ----------- ------------------- -d

-------------------------------------------------E2

ef All other program service revenue . 0 0 0 0g Total. Add lines 2a-2f 456,472

3 Investment income (including dividends , interest,and other similar amounts) . . . . . . . ► 31,216 0 0 31,216

4 Income from investment of tax-exempt bond proceeds ► 0 0 0 05 Royalties 0 0 0 0

(i) Real fi Persona!

6 G ta ross ren sb L ltess: ren a expenses

c Rental income or (loss ) 0 0

vd Net rental income or (loss . ►(ii) Other7a Gross amount from sales of (4 Securities __-

^' " ^^ ^ ' âssets other than Invent ^^`Î rGS._ ~1^-Y_ _

- ^.:, ^.s'- _ w-_ ^`t

~ 'c• - ° -^fs G';•`t`F^ ^_i

. -r. ^K -A '^"^' >'=^_`_"_^c^_^-^,` mr`2, ^ -»2Su_ ^ctFk>_-- __ .-

_:

--= ^t̂ 1;1• _ 'r

.

E.^2%si;. ^-^

_

b Less : cost or other basisand sales ex penses _

c Gain or (loss) " . 0d Net gain or (loss) . . . . . . ►

8a Gross income from fundraisingevents (not including $

' ^' a •

t ~=0- :5^ -. ,mac *,Jn.^=_

^'"-__S°

C `.- _ c _-• -_ Ay -%^„W -.nr} r._^ ,of contributions rsported on Ilne 1c).

_ `•_--".•u^= •- _ _ . -><^'___ - .. _ _

^__ __=='' =^;'_ -

_;_ _____• . ---_ -̂ _ -

See Part IV line 18,0- "^,

b Less : direct expenses b^.

•^:_^°=`^ rte; ^;^=1 -.t:..- -^.^:^ _^--.

c Net income or (loss) from fundraising events ► = ^_%=_9a Gross income from gaming activities . A

aSee Part IV , line 19

b Less : direct expenses b^^-^ .̂-=-._. " -•--+. r l:.c^'=^ ^^k?.î+.`..kw.^z<,:'tl c r ^,r^n^r^^â^^̂ =vv

c Net income or (loss) from gaming activities . . ►10a Gross sales of inventorY less=

- x ,} te e -returns and allowances . .

T ?^=}¢V ,_°d +^%:^y_`---^' ?-'.' eF`^v^'v- ^:^ .^̂ Fa .rt -^F^ .

_^l-^.r

b Less : cost of goods sold_

c Net income or (loss) from sales of inventory . . ►Miscellaneous Revenue Business Code

11a

b -----------------------------------------------c

------------------------------------------------d All other revenue . . . . ,e Total. Add lines 11 a-11 d . . . . . . . . ► o

12 Total revenue. See instructions . . ► 4,755 , 059 456 ,472 0 31,216

Form 990 (2011)

Form 990 (2011) Page 10

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are notrequired to complete columns (B), (C), and (D). -

- Check it Schedule 0 contains a res ponse to any question i n this Part IX . UDo not include amounts reported on lines 6b, 7b, (A) (B) (C) (o)8b 9b and 70b of Part VIII.

Total expenses Program service Management and Fundraising, , expenses general expenses expenses

1 Grants and other assistance to governments and =Y àC= s>> . n '' }_zorganizations in the United States . See Part IV line 21 62 = = .' -= a ` = - _ ---^, 3,046 623 , 046 2

2 Grants and other assistance to individuals in 'adz = - L- xp :mss` _ _

the United States . See Part IV , line 22 657,836 657 , 836 - y- .- -_ - -=_: _ - --^r -= =

3 Grants and other assistance to governments , ^-<--̂^'y

^=_;^•-^".^ r̂^.=%^;<;organizations , and individuals outside the

__.--=- - -- _-N_

United States . See Part IV , lines 15 and 16 0 0

4 Benefits paid to or for members . . . 0 0

5 Compensation of current officers , directors,

trustees , and key employees . . . . . 393,541 172 ,798 220,743 0

6 Compensation not included above , to disqualifiedpersons (as defined under section 4958 (f)(1)) andpersons descnbed in section 4958(c)(3)(B) 2 , 567,817 2 , 445,032 122,785 0

7 Other salaries and wages . . . . . . 0 0 0 08 Pension plan accruals and contributions (include

section 401(k) and 403 (b) employer contributions) 155,196 137 , 669 17,527 0

9 Other employee benefits . . . . . . . 154,208 122 , 531 31,677 0

10 Payroll taxes . . . . . . . . . . . 152,364 130 , 285 22,079 0

11 Fees for services (non-employees):

a Management . . . . . . . . . .b Legal . . . . . . . . . . . . . 3,987 3,987 0

c Accounting . . . . . . . . . . . 19,574 0 19,574 0

d Lobbying . . . . . . . . . . . . 0 0 0 0e Professional fundraising services. See Part IV, line 17 0 0f Investment management fees ... 0 0 0 0g Other . . . . . . . . . . . . . 42,546 29,121 13,425 0

12 Advertising and promotion . . . . . . 22,749 22,749 0 0

13 Office expenses . . . . . . . . . 98,582 55 , 855 42,727 0

14 Information technology . . . . . . . 54,078 17 , 930 36,148 0

15 Royalties . . . . . . . . . . . .16 Occupancy . . . . . . . . . . . 38,532 0 38,532 0

17 Travel . . . . . . . . . . . . . 25,672 22 , 275 3,397 0

18 Payments of travel or entertainment expensesfor any federal , state , or local public officials

19 Conferences , conventions , and meetings . 42,652 42,652 0 0

20 Interest . . . . . . . . . . . .21 Payments to affiliates . . . . . . . .22 Depreciation , depletion , and amortization . 29,111 0 29,111 0

23 Insurance . . . . . . . . . . . .

24 Other expenses . Itemize expenses not coveredabove . ( List miscellaneous expenses in line 24e . If _ -_w,^ ^ K ---^:mil^•_-,-^^ ^^ ^^,_^^=^_ .^^.s _ ^.^ - _line 24e amount exceeds 10% of line 25 , column(A) amount list line 24e expenses on Schedule 0 .

a SpeCial Events-------------------------------

9,296 9,296 0 0-

b Annual Meeting----Annual

efl -18,337 0 18,337 0

c Program Expense Educational Related------------------- 53,731 53,731 0 0

d Recruitment/relocation---- --------------- - -

9,607 0 9,607 0----- ------------------ --------- -------

e All other expenses--- ---------- ---------- ----

5,815 4 , 474 1,341 0- - - ----

25 Total functional expenses . Add lines 1 through 24e 5 , 178,277 4 , 547,280 630,997 026 Joint costs. Complete this line only if the

organization reported in column (B) joint costsfrom a combined educational campaign andfundraisin g solicitation . Check here ► q iff S 8 2ollowing - (ASC 958-720)OP 9

Form 990 (2011)

Form 990 (2011) Page 11

JL^ Balance Sheet

(A) (B)Beginning of year End of year

1 Cash-non - interest- bearing . . . . . . . . . . . . . 58,063 1 123,7602 Savings and temporary cash investments . . . . . . . . . . 0 2 0'3 Pledges and grants receivable , net . . . . . . . . . . . . 24 , 487 3 67,5784 Accounts receivable , net . . . . . . . . . . . . . . . 1 , 711,678 4 1,150,5 975 Receivables from current and former officers, directors, trustees , key

employees , and hig hest compensated Complete PPart IIemployees . ar ofSchedule L . . . . . . . . . . . . . . . . . . . .

o^^.^.^_ -°-- ------ •- - ^5

axe.. _,. _:^,_^^ _ w .. 0

6 Receivables from other disqualified persons (as defined under section4958 (f)( 1 )), persons described in section 4958 c 3 B and contributin g =employers and sponsoring organizations of section 501 (c)(9) voluntary `F

0 employees ' beneficiary organizations (see instructions) . . . . . o 6 0y 7 Notes and loans receivable , net . . . . . . . . . . . . . 6,389 7 7,231a 8 Inventories for sale or use . . . . . . . . . . . . . . . 0 8 0

9 Prepaid expenses and deferred charges . . . . . 3,385 9 9,22810a Land , buildings, and equipment : cost or

other bas is. Comp lete P art VI of Schedule D 10a 1,216,829 .--.._ - _= - -_---..,._,>^$<v_-_^,..__r- -_- _^ ^_-_ =L=`--̂^^ 1̂'=^^^•-`b Less : accumulated depreciation . . . . 10b 1 , 050,303 , 187,437 10c 166,526

11 Investments- publicly traded securities . . . . . . . . . . 0 11 012 Investments - other securities . See Part IV, line 11 . . . . . . . 4,615 , 229 12 4,514,62913 Investments - program-related. See Part IV, line 11 0 13 014 Intangible assets . . . . . . . . . . . . . . . . . . 0 14 015 Other assets. See Part IV, line 11 . . . . . . . . . . . . . 0 15 016 Total assets. Add lines 1 throug h 15 (must eq ual line 34 ) 6,606, 668 16 6,039.549

17 Accounts payable and accrued expenses . . . . . . . . 505,357 17 567,544

18 Grants payable . . . . . . . . . . . . . . . . . . . 59,554 18 17,34619 Deferred revenue . . . . . . . . . . . . . . . . . . 0 19 020 Tax-exempt bond liabilities . . . . . . . . . . . . . . . 0 20 021 Escrow or custodial account liability. Complete Part IV of Schedule D . 0 21 0

22 Payables to current and former officers, directors , trustees , key -^-emp loyees , hig hest compensated employees , and disqualified persons .Complete Part II of Schedule L . . . . . . . . . . 22. . . 0 0

23 Secured mortgages and notes payable to unrelated third parties . 0 23 024 Unsecured notes and loans payable to unrelated third parties . . 0 24 0

25 Other liabilities (including federal income tax, payables to related thirdparties , and other liabilities not included on lines 17-24). Complete Part X 1,293 , 894 2 , 154,960of Schedule D . . . . . . . . . . . . . . . . . . . 25

26 Total liabilities . Add lines 17 through 25 1,858 , 805 26 2,739,850Organizations that follow SFAS 117 , check here ► and complete

d lines 27 throu gh 29, and lines 33 and 34.

27 Unrestricted net assets . . . . . . . . . . . . . . . . 2,477 , 399 27 1 , 491,068

to 28 Temporarily restricted net assets . . . . . . . . . . . . . 2,088 , 605 28 1,626,37529 Permanently restricted net assets . . . . . . . . . . . 181,659 29 182,256

ILL Organizations that do not follow SFAS 117, check here ► El and vw ,; ,_w^ K' -=v====`= ^ 1-complete lines 30 through Y 'J ``

0 17-30 Capital stock or trust principal , or current funds . . . . . . . . 3031 Paid - in or capital surplus , or land , building , or equipment fund . . . 31

a 32 Retained earnings , endowment , accumulated income , or other funds 3233 Total net assets or fund balances . . . . . . . . . . . . . 4,747 , 863 33 3,299,69934 Total liabilities and net assets/fund balances 65 , 606 ,668 1 34 6,039,549

Form 990 (2011)

Form 990 (2011) Page 12

Reconciliation of Net Assets

Check if Schedule 0 contains a response to any question in this Part XI q

Total revenue (must equal Part Vill, column (A), line 12) . . . . . . . . . . . . . . 1 4,755,059

Total expenses (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . 2 5,178,277

Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . 3 •423,218

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . . 4 4,747.863

Other changes in net assets or fund balances (explain in Schedule 0) . . . . . . . . . 5 -1,024,946Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33,colum n (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 3,299,699

Financial Statements and ReportingChec k if Sched ule O contains a response to any question in this Part XII . . . . . . . . . . . . . . q

Yes No

1 Accounting method used to prepare the Form 990: q Cash q Accrual q OtherIf the organization changed its method of accounting from a prior year or checked "Other," explain in - ` -= -- _Schedule O.

2a Were the organization's financial statements compiled or reviewed by an independent accountant? . . 2a 3b Were the organization's financial statements audited by an independent accountant? . . . . . . 2b 3

c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversightof the audit, review, or compilation of its financial statements and selection of an independent accountant? 2c 3

If the organization changed either its oversight process or selection process dunng the tax year, explain inSchedule O.

d If "Yes" to line 2a or 2b, check a box below to indicate whether the financial statements for the year wereissued on a separate basis, consolidated basis, or both:

q Separate basis q3 Consolidated basis q Both consolidated and separate basis3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in

the Single Audit Act and OMB Circular A-133? . . . . . . . . . . . . . . . . . . . .

b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo therequired audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits

Form 99U (2011)

SCHEDULE A(Form 990 or 990-EZ)

Department of the TreasuryInternal Revenue Service

Public Charity Status and Public SupportComplete if the organization is a section 501(c)(3) organization or a section

4947(a)(1) nonexempt charitable trust.

► Attach to Form 990 or Form 990-E1. ► See separate instructions.

OMB No 1545-0047

1'01 1

Name of the organization Employer identification number

JEWISH EDUCATION CENTER OF CLEVELAND 34-0714554

Reason for Public Charity Status(All organizations m ust complete this part.) See instructions.The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

1 q A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

2 q A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

3 q A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).4 q 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 q An organization operated for the benefit of a- college or university owned or operated by a governmental unit described insection 170(b)(1)(A)(iv). (Complete Part Il.)

6 q A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).7 q3 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 q A community trust described in section 170(b)(1)(A)(vi). (Complete Part ll.)

9 q An organization that normally receives: (1) more than 331/x% of its support from contributions, membership fees, and grossreceipts from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 33V3% of itssupport from gross investment income and unrelated business taxable income (less section 511 tax) from businessesacquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part I11.)

10 q An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

11 q An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out thepurposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section509(a)(3). Check the box that describes the type of supporting organization and complete lines 11 a through 11 h.

a q Type I b q Type II c q Type III-Functionally integrated d q Type III-Othere q By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons

other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1)or section 509(a)(2).

f If the organization received a written determination from the IRS that it is a Type I, Type It, or Type III supportingorganization, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . q

g Since August 17, 2006, has the organization accepted any gift or contribution from any of thefollowing persons?

(ii) A family member of(iii) A 35% controlled entity of

h Provide the following information about the supported organization (s).{I) Name of supported (if) EIN (iii) Type of organization (v) Is the organization (v) Did you notify (vi) Is the (vii) Amount of

organization (described on lines 1-9 - n col. (i) l isted In your the organization in organization in col supportabove or IRC section govern ing document? col n of your (Q organized In the(see instructions)) support? U S.?

Yes No Yes No Yes No

(A)

(B)

(C)

(D)

(E)

^ "' -

l-^GCC-^x'.^G''n'^

-r-•.i^^>y'

_ w'• J^Sf:l-^ti_ --%'v.i7L_ .^; ..- _

-^•r^ ii^ -

; rte-_r.C4J=•/r -=% r

^^•%_r=

K

l=%,''°'

`Tota h r .r_- - _

A person who directly or indirectly controls, either alone or together with persons described in (ii) and Yes No

(iii) below , the governing body of the supported organization? . . . . . . . . . . . . . . 11g(l)

a person described in (i) above? .llgfii)

a person described in (i) or (ii) above? . . . . . . . . . . . 11g(Ciq

For Paperwork Reduction Act Notice, see the Instructions for Cat No 11285F Schedule A (Form 990 or 990-EZ) 2011

Form 990 or 990-EZ.

Version A, cycle 1

Schedule A (Form 990 or 990-Q) 2011 Page 2

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 underPart Ill. If the organization fails to qualify under the tests listed below, please complete Part Ill.)

Section A. Public SupportCalendar year (or fiscal year beginning in) ► (a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (f) Total

1 - Gifts, grants, contributions, and

membership fees received. (Do notinclude any "unusual grants.') . . . 4,775,007 4,467,350 5,298,071 5,573,983 4,267,371 24,381,782

2 Tax revenues levied for theorganization's benefit and either paid

to or expended on its behalf .

3 The value of services or facilitiesfurnished by a governmental unit to theorganization without charge . . . .

4 Total. Add lines 1 through 3 . . . . 4,775,007 4,467,350 5,298,071 5,573,983 4,267,371 24,381,782

5 The portion of total contributions byeach person (other than agovernmental unit or publiclysupported organization) included online 1 that exceeds 2%° of the amount

shown on line 11 column,

6 Public support. Subtract line 5 from line 4. - = ts` 24 , 381,782Section B. Total SupportCalendar year (or fiscal year beginning in) ►

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 businessactivities , whether or not the businessis regularly carried on . . . . ,

10 Other income . Do not include gain orloss from the sale of capital assets(Explain in Part IV.) . . . . . . .

11

12

13

Total support. Add lines 7 through 10Gross receipts from related activities, et

First five 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 . . . . . . . . . . . . . . . . . . . . . . . . ►

section C . Computation of Public Support Percentage14 Public support percentage for 2011 (line 6, column (f) divided by line 11, column (f)) . . . . 14 99.02 %

15 Public support percentage from 2010 Schedule A, Part II, line 14 . . . . . . . . . . 15 98.93 %16a 33'x3% support test-2011 . If the organization did not check the box on line 13, and line 14 is 331/3% or more, check this

box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . ► 2

b 33'13% support test -2010 . If the organization did not check a box on line 13 or 16a, and line 15 is 331x3% or more,

check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . 0. q

17a 10%-facts-and -circumstances test-2011. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here . Explain inPart IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported

organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ► q

b 10%-facts-and-circumstances test- 2010. 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 IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly

supported organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ® q

18 Private foundation. If the organization did not check a box on line 13,16a, 16b, 17a, or 17b, check this box and seeinstructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ► q

(a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 ( Total

4,775,007 4,467,350 5,298,071 5,573,983 4,267,371 24,381,782

69,045 69,888 46,606 23,792 31,216 240,547

24,622,329

. (see instructions) 12c 2,153,106

Schedule A (Form 990 or 990-EZ) 2011

Schedule A (Form 990 or 990-EZ) 2011 Page 3

Support Schedule for Organizations Described in Section 509(a)(2)

(Complete only if you checked the box on line 9 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 11.)

Section A. Public SupportCalendar year (or fiscal year beginning in) ► (a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) 2011 (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 facilitiesfurnished in any activity that is related to theorganization ' 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 theorganization ' s benefit and either paidto or expended on its behalf . . .

5 The value of services or facilitiesfurnished 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 3received from other than disqualifiedpersons that exceed the greater of $5,000or 1 % of the amount on line 13 for the year

c Add lines 7a and 7b . . . . . .

8 Public support (Subtract line 7c from -.__ __ __ _,_^•^^- ^°` _- ^':r^ _ --...^__-^^___- _ ___ sr_=

line 6. . . . . . . .

Section B. Total Su pportCalendar year (or fiscal year beginning in) ► (a ) 2007 (b) 2008 c 2009 (d) 2010 (e) 2011 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 businessesacquired after June 30, 1975. . .

c Add lines 10a and 1 Ob . . . . .

11 Net income from unrelated business

activities not included in line 10b, whether

or not the business is regularly carried on

12 Other income. Do not include gain or

loss from the sale of capital assets

(Explain in Part IV.) . . . . . . .

13 Total support. (Add lines 9, 10c, 11,

and 12.) . . . . . . . . . .

14 First five 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 . . . . . . . . . . . . . . . . . . . . . . . . . ► q

Section C . Computation of Public Support Percentage

15 Public support percentage for 2011 (line 8, column (f) divided by line 13, column (f)) . . . 15 %16 Public support percentage from 2010 Schedule A, Part III, line 15 16 %Section D. Computation of Investment Income Percentage

17 Investment income percentage for 2011 (line 10c, column (f) divided by line 13, column (f)) . . . 17 %

18 Investment income percentage from 2010 Schedule A, Part III, line 17 . . . . . . . . . . 18 %

19a 331/3% support tests-2011. If the organization did not check the box on line 14, and line 15 is more than 331n%, and line

17 is not more than 33'/3%, check this box and stop here. The organization qualifies as a publicly supported organization . ► q

b 331/3% support tests-2010. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 331,3%, and

line 18 is not more than 331rs%, check this box and stop here. The organization qualifies as a publicly supported organization ► q

20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ► q

Schedule A (Forth 990 or 990-EZ) 2011

Schedule A (Form 990 or 990-EZ) 2011 Page 4

Supplemental information . Complete this part to provide the explanations required by Part 11, line 10;

Part 11, line 17a or 17b; and Part 111, line 12. Also complete this part for any additional information. (Seeinstructions).

Schedule A (Form 990 or 990-Q) 2011

SCHEDULED OMB No 1545-0047(Form 990) Supplemental Financial Statements

► Complete if the organization answered `Yes," to Form 990,Part IV, line 6, 7, 8, 9, 10, 1la, 11b, 11c, IId, 1le, i if, 12a, or 12b. •Department of the Treasury

1Internal Revenue Service Attach to Form 990. 10- See separate instructions. 116-ioiza"41-11a

Name of the organization Employer identification number


JL^ Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if theorganization answered "Yes" to Form 990, Part IV, line 6.

(a) Donor advised funds (b) Finds and other accounts

1 Total number at end of year .

2 Aggregate contributions to (during year) .

3 Aggregate 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? . . . . . . q Yes q No6 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 purposeconferring impermissible private benefit? . . . . . . . . . . . . . . . . . . . . . q Yes q No

JL^ Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.1 Purpose(s) of conservation easements held by the organization (check all that apply).

q Preservation of land for public use (e g., recreation or education) q Preservation of an historically important land areaq Protection of natural habitat q Preservation of a certified historic structureq Preservation of open space

2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservationeasement on the last day of the tax year.

Held at the End of the Tax 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) . . . . 2cd Number of conservation easements included in (c) acquired after 8/17/06, and not on a

historic structure listed in the National Register . . . . . . . . . . . . . . . 2d3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the

tax year 0

4 Number of states where property subject to conservation easement is located ►----------------------

5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling ofviolations, and enforcement of the conservation easements it holds? . . . . . . . . . . . . . q Yes q No

6 Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year

7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year

---------------------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)(u)? . . . . . . . . . . . . . . . . . . . . . . . . q Yes q No

9 In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, andbalance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes theorganization's accounting for conservation easements.

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

la If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheetworks of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, provide, in Part XIV, the text of the footnote to its financial statements that describes these items.

b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheetworks of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance ofpublic service, provide the following amounts relating to these items:

(i) Revenues included in Form 990, Part VIII, line 1 . . . . . . . . . . . . . . ► $-----------------------------

(ii) Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . $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 SFAS 116 (ASC 958) relating to these items:

a Revenues included in Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . ► $b Assets included in Form 990, Part X . ► $

For Paperwork Reduction Act Notice , see the Instructions for Form 990 . Cat. No 52283D Schedule D (Form 990) 2011

Schedule D (Form 990) 2011 Paoe 2

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 itscollection items (check all that apply):

a q Public exhibition d q Loan or exchange programs

b q Scholarly research e q Other

c- q Preservation for future generations4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part

XIV.

5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similarassets to be sold to raise funds rather than to be maintained as part of the organization's collection? . . q Yes q No

JaM Escrow and Custodial Arrangements . Complete if the organization answered "Yes" to Form 990, Part IV,line 9, or reported an amount on Form 990, Part X, line 21.

is Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets notincluded on Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes q No

b If "Yes," explain the arrangement in Part XIV and complete the following table:Amount

c Beginning balance . . . . . . . . . . . . . . . . . . . . . . tcd Additions during the year . . . . . . . . . . . . . . . . 1d

e Distributions during the year . . lef Ending balance . . . . . . . . . . . . . . . . . . . . . if2a Did the organization include an amount on Form 990, Part X, line 21? . . . . . . . . . . . . . q Yes q No

b If "Yes," explain the arrangement in Part XIV.

No= Endowment Funds . Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

is Beginning of year balance . . .

b Contributions . . . . . . .c Net investment earnings, gains, and

losses . . . . . . . . . .

d Grants or scholarships .e Other expenditures for facilities and

programs . . . . . . . . .

f Administrative expenses .g End of year balance

(a) Current year (b) Pnor year (c) Two years back (d) Three years back (e) Four years back

501,256 417,567 376,817 473,114

3,068 2 , 180 1 , 018 1,050

-17,015 85 , 836 43 , 552 -94,989

3,850 3 , 838 3 , 478 0

385 489 342 2,358 'f^ °=-----

0 0 o o _ - - - -==483,074 501,256 417 ,567 , 376,817

_= s'- =='=`: `:

2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:a Board designated or quasi-endowment d 0 %

-----------------b Permanent endowment 0 33 %

c Temporarily restricted endowment ► 67 %-----------------

The percentages in 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) 3

(ii) related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(ii) 3

b If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? . . . . . . . . . 3b4 Describe in Part XIV the intended uses of the organization's endowment funds.WMM Land . Buildinas . and Eauioment . See Form 990 Part X lint- 10

Description of property (a) Cost or other basis(investment)

(b) Cost or other basis(other)

(c) Accumulateddepreciation

(d) Book value

la Land . . . , . . . . . . . 0 49,661 49,661

b Buildings . . . . . . . . . . 0 734,350 709,989 24,361

c Leasehold improvements ... 0 0 0 0d Equipment . . . . . . . . . 0 362,420 330,800 31,620e Other 0 70,398 9,514 60,884

Total. Add lines 1 a throu g h 1 e. (Column (d) must a ual Form 990, Part X, column (B), line 10(c).) . ► 166,526

Schedule D (Form 990) 2011

Schedule D (Form 990) 2011 Page 3

• Investments - Other Securities . See Form 990, Part X, li ne 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 . . . . . . . . 0(2) Closely-held equity interests . . . . 0

(3) Other JFC Main Investment Fund---------------------------------------------------- -

3 , 064,313 End - of-Year Market Value-

(A) JFC Marketable Alternative-------------- ------ 652,935 End -of-Year Market Value

B)_ JFC Monev Fund----- ------- - ------ ------------------ 797,381 End -of-Year Market Value(C)

---------------------------------------------- -------------(D)

----------------------------------------- ---------------

(F^

(G)

(H)

Total . Column must equal Form 990, Part col, fine 12. ) ► 4 ,5 14 , 629 ==o Investments- Program Related . See Form 990, Part X, line 13.

(a) Description of investment type (b) Book value (c) Method of valuationCost or end-of-year market value

1

(2 )

(3)

a(5)

(6)(7)

(8)9

10Total. (Column (b) must equal Form 990, Part X, cot (B) line 13) b

utner assets . See corm vvu, tart x, line i b.(a) Description (b) Book value

Total . (Column (b) must equal Form 990, Part X, col. (B) line 15.) . . . . ►Other Liabilities. See Form 990 , Part X , line 25.

1. (a) Description of liability ( b) Book value

Federal income taxes(1) ' rtet-

p r= ti(2) Accrued Pension Liability

__ 2 _ ,^fi =r2,154 , 960 y ;, ^yt=2

117

10) Y-{

Total. (Column (b) must equal Form 990, Part X, col (B) line 25 .) ► 2 , 1S4, 960 f "y2. FIN 48 (ASC 740) Footnote . In Part XIV , provide the text of the footnote to the organization ' s financial statements that reports theorganization ' s liability for uncertain tax positions under FIN 48 (ASC 740).



JU^ Reconciliation of Change in Net Assets from Form 990 to Audited Financia l Statements1 Total revenue (Form 990, Part VIII, column (A), line 12) . . . . . . . . . . . . . . 1 4,755,0592 Total expenses (Form 990, Part IX, column (A), line 25) . . . . . . . . . . . . . 2 5,178,2773 Excess or (deficit) for the year. Subtract line 2 from line 1 . . . . . . . . . . . . . 3 -423,2184 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . 4 -163,8805 ' Donated services and use of facilities . . . . . . . . . . . . . . . . . . 5 06 Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . 6 07 Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . 7 08 Other (Describe in Part XIV.) . . . . . . . . . . . . . . . . . . . . . . . 8 -861,0669 Total adjustments (net). Add lines 4 through 8 . . . . . . . . . . . . . . . . . 9 -1,024,94610 Excess or (deficit) for the year per audited financial statements. Combine lines 3 and 9 10 -1,448,164

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return1 Total revenue, gains, and other support per audited financial statements . . . . . . . . 1 4,591,1792 Amounts included on line 1 but not on Form 990, Part VIII, line 12: - lh

a Net unrealized gains on investments . . . . . . . . . . . . 2a -163 , 880b Donated services and use of facilities . . . . . . . . . . . 2b 0c Recoveries of prior year grants . . . . . . . . . . . . . 2c 0d Other (Describe in Part XIV .) . . . . . . . . . . . . . . . 2d 0 ye Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . 2e -163,880

3 Subtract line 2e from line I . . . . . . . . . . . . . . . . . . . 3 4,755,0594 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 0b Other (Describe in Part XIV.) . . . . . . . . . . . . 4b 0c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . 4c o

5 Total revenue . Add lines 3 and 4c. (This must equal Form 990, Part 1, line 12.) 5 4,755,059Reconciliation of Expenses per Audited Financial Statements With Expenses per Retum

1 Total expenses and losses per audited financial statements . . . . . . . . . . . . . 1 6,039,3432 Amounts included on line 1 but not on Form 990 , Part IX , line 25:a Donated services and use of facilities . . . . . . . . . . . 2a 0b Prior year adjustments . . . . . . . . . . . . . . 2b o _w -c Other losses . . . . . . . . . . . . . . . . . . . 2c o 'd Other (Describe in Part XIV .) . . . . . . . . . . . . . . 2d 861 ,066e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . 2e 861,066

3 Subtract line 2e from line 1 . . . . . . . . . . . . . . . . . . 3 5,178,2774 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 0b Other (Describe in Part XIV.) . . . . . . . . . . . . . . . 4b 0c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . 4c 0

5 Total expenses . Add lines 3 and 4c. (This must equal Form 990, Part !, line 18.) . 5 5,178,277Information

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines 1 a and 4; Part IV, lines 1 b and 2b;Part V, line 4; Part X, line 2; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provideany additional information.

Schedule D, Part V,-Line 4 :The intended uses for the endowment funds: To support teacher training in the JewishSupplemental and Day.Schools . Annual teacher award to recognize an outstanding teacher in the community. Annual teacher award for recognizing Day Schoolteacher . Annual financial aid scholarships- for Akiva Hiah School students .-Matching funds for Green Road Synagogue children who- ------------------------------------------------ ------------------ ------------------•participate in the Gift of Israel Program . Camp scholarships for students and to support special needs.

---- --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Schedule D, Part X, Line 2 - The Internal Revenue Service has ruled that the Center qualifies under section 501(c)(3) of the InternalRevenue code and is therfore, not suWftgt to_tax under resent Federal Income tax Iaws:TheCenter is classified as an exemptorganization under section 509(a)(1). Effective July 1 2009, the Center adopt the accounting guidance for uncertainty in income taxes. TheCenters income tax f linos are subject to audit bx various taxing authorities. The Center's open audit periods are 2009 through 2012. Inevaluating the Center's activities, the Center believes its position of tax expempt status is current based on current facts andcircumstances. The Center has futher assesed that there are no activities unrelated to the purpose of the Center and therefore no tax is---------------------------------------------------------------------------------------- --------------------------------------------------•recognized. It is the policy of the Center to include in operating expenses penalities and interest assessed by income taxing authorities.There are no penalities or interest from taxing authorities included in opera ting expenses for the years ended June 30, 2012 and 2011.



Part XIV - Supplemental Information (Continued)

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Schedule D, Part XI, Line B - Change in the unfunded pension liability from last fiscal year. In the current year the change is recorded as anexpense since the change increases the liability.

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------- ------------------------------------------------------------------------------------- -----------•--------------------------------------------------------------------------Schedule D, Part XIII, Line 2d - Change in the unfunded pension liability from last fiscal year. In the current year the change is recorded as

an expense since the change increases the liability.- ---------------------------------------------------------------------------------------------

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SCHEDULE 1

(Form 990)Grants and Other Assistance to Organizations,

Governments, and Individuals in the United StatesComplete if the organization answered "Yes" to Form 990, Part IV, line 21 or 22.

Department of the TreasuryInternal Revenue Service h- Attach to Form 990.

JEWISH EDUCATION CENTER OF CLEVELAND

OMB No 1545-0047 .

12011

Identification number

34-0714554

jj= 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . q Yes q No

2 Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Grants and Other Assistance to Governments and Organizations in the United States . Complete if the organization answered "Yes"

to Form 990, Part IV, line 21, for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000.f]-...t 11 .. .. L... ,- . ...1;...,+...4 ;F .,.-Ir1; + 7 h r. n1 r noor-1cr1 q

ss of Y1 (a) Name andaddress of org anizationrgor government

(b) EIN (c) IRC sectionif applicable

(d) Amount of cashgrant

(e) Amount of non-cash assistance

(f) Method of valuationbook, FMV. appraisal,( other)

(g) Description ofnon-cash assistance

(h) Purpose of grantor assistance

(1) Sch I, Stmt 1-------------------------------------------

2------------------------------------------------

3------------------------------------------------

4------------------------------------------------

---- -------------------------------------------

^6)-------------------------------------------

7-----------------------------------------------

-------------------------------------------

(9^-------------------------------------------

^^ -------------------------------------------

-------------------------------------------

(12^-------------------------------------

9 Fntnr tntnl nnmhar of coctinn 5M Ir.1(Al anri nnvirnment ornanizations listed in the li ne 1 table . . - ------------- 25-___-_------_

3 Enter total number of other organizations listed in the line 1 table - . o

For Paperwork Reduction Act Notice , see the Instructions for Form 990 . Cat No 50055P Schedule I (Form 990) (2011)

Schedule I (Form 990) (2011) Page 2

Grants and Other Assistance to Individuals in the United States . Complete if the organization answered "Yes" to Form 990, Part IV, line 22.

Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance (b) Number ofrecipients

(c) Amount of

cash grant

(d) Amount of

non-cash assistance

(e) Method of valuation (book,

FMV, appra i sal, other)

(I) Description of non-cash assistance

1 See Schedule I, Part IV, Statement 2

2

3

4

5

6

7

Supplemental Information. Complete this part to provide the intormation requires in tart I, line 1, ana any otner aaawonal information.

Schedule 1, Part I, Lino 2 - All grantess submit a grant proposal and are approved by the agency's Awards Committee for acceptance. All grant dollars are issued as reimbursements to

the grantees for paid expenses accompanied with copies of all expenses, proof of payment and agency staff make sure the expenses were made in accordance with the approved grant- - ---------------------- ---------------proposal. Grants for students are also submitted to a Committee for approval and a letter from the various programs validating the student's attendance.

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Schedule I (Form 990) (2011)

SCHEDULE J Compensation Information 0MB No. 1545-0047

(Form 990) For certain Officers, Directors , Trustees , Key Employees , and Highest201Compensated Employees

► Complete if the organization answered "Yes" to Form 990 , • - • . •Depattmentof the Treasury Part IV, line 23.Internal Revenue Service ► Attach to Form 990. ► See separate instructions. • •Name of the organization Employer identification number


Questions Regarding CompensationYes No

la Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form ` = ` z ==<•990, Part VII, Section A, line 1 a. Complete Part III to provide any relevant information regarding these items.

q First-class or charter travel q Housing allowance or residence for personal use _

q Travel for companions q Payments for business use of personal residence

q Tax indemnification and gross-up payments q Health or social club dues or initiation feesq Discretionary spending account q Personal services (e.g., maid, chauffeur, chef) ----

b If any of the boxes on line la 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 toexplain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b

2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers,directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1 a? . . . . . 2

3 Indicate which, if any, of the following the filing organization used to establish the compensation of theorganization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by arelated organization to establish compensation of the CEO/Executive Director. Explain in Part Ill.

q Compensation committee q Written employment contractq Independent compensation consultant q Compensation survey or study21 Form 990 of other organizations 21 Approval by the board or compensation committee

4 During the year, did any person listed in Form 990, Part VII, Section A, line la, with respect to the filing ^-^,_= ..uJsorganization or a related organization: =;

a Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . 4a 3b Participate in, or receive payment from, a supplemental nonqualified retirement plan? . . . . . . . 4b 3

c Participate in, or receive payment from, an equity-based compensation arrangement? . . . . . . . 4c 3If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. ' '_ - = -

Only section 501 (c)(3) and 501 (c)(4) organizations must complete lines 5-9.5 For persons listed in Form 990, Part VII, Section A, line 1 a, did the organization pay or accrue any

compensation contingent on the revenues of:

a The organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a - 3b Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b 3

If "Yes" to line 5a or 5b, describe in Part III.6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any ; =,v?

compensation contingent on the net earnings of: ^°;= >^:

a The organization ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a 3

b Any related organization ? . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 3

If "Yes" to line 6a or 6b, describe in Part III.7 For persons listed in Form 990, Part VII, Section A, line la, did the organization provide any non-fixed

payments not described in lines 5 and 6? If "Yes," describe in Part III . . . . . . . . . . . . . 7 3

8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subjectto the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describein Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 3

9 If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described inRegulations section 53.4958-6(c)? . . . . . . . . . . . . . . . . . . . . . . . g

For Paperwork Reduction Act Notice , see the Instructions for Form 990. Cat No 50053T Schedule J (Form 990) 2011

Schedule J (Form 990) 2011 Page 2

97Mit 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 in Schedule S, report compensation from the organization on row (t) 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)(0-6i) for each listed individual must equal the total amount of Form 990. Part VII, Section A, line 1 a, applicable column (D) and (E) amounts for th at individual.

(B) Breakdown of W-2 and/or 1099-MISC compensation(C) Retirement and (D) Nontaxable (E) Total of columns

(A) Name (1) Base

compensation(ii) Bonus & Incentive

compensation( iii) Other

reportablecompensation

other deferred

compensationbenefits ( B)(i)-(O)

(F) Compensation

reported as deferred In

prior Form 990

Seymour Kopelowltz

1

(t)

(II)

229,315-------------------------

0

0-----------------------

0

4 , 650------------------- ------0

12 , 391-------------------------

0

10,632----- -------------------0

--------------256,988

-----------0

---------______________ 0

-0

Nachama Moskowitz

2

( I)

(ii)

132,323

0

0

0

7 , 039

0

7 , 412

0

11,685

0----------------------

158 , 459

0--------------

_____________________ 0

Marlyn Jaffe

3

(i)

(ii)

144,613

0-----------------------

0-----------------------

0

5 , 640------------------------

0

9,723------------------------

0

14,024--------------------

0

174,000------------------------

0

0-

0

4

(i}(ii)

------------------------ ------------------------- ---------------- ---------

5(t)(ii)

------------------------ ------------------------ --------------------------

6

(t)(ii)

------------------------ ------------------------- ------------------------ ------------------------- ------------------------ ------------------------ --------------------------

7(t)(ii)

------------------------- ------------------------- -------------------------- ------------------------- - ------------------------- -

------------------------- --------------------------

g (ii)------------------------ ------------------------ ------------------------ ----------------------° ------------------------ ------------------------ --------------------------

9

(t)

(ii}

------------------ --------------------- ---- -------------- ------- ---- ----------------- ---------

0

(i)

(ii)

--------------------------- -------------------------- --------------------------- --------------------- ----- -------------------------- ------------------------- ---------------------------

11

(i)

(Ii)-------------------------- -------------------------- ------------------ -- --------------------------- --- ---------------------- --------------------------- ---------------------------

12

(7(ii)

------------------------ ------------------------ ---------- ------------- ------------------------ ------------------------ ------------------------ --------------------------

13

(I)(ii)

------------------------- ------------------------- ------------------------- ------------------------- -

14(i)

(I)------------------------- ------------------------- ------------------------- ------------------------- ------------------------- ------------------------ -------------------------

15

(t)

Iii) --------------------------- -------------------------- ----------------------------------- ---------------- -------------------------- ------------------------- ---------------------------

16

(I)(ii}

------------------------- ------------------------- ------------------ ------ - - ------------------------- ------------------- -

Schedule J (Form 990) 2011

Schedule J (Form 990) 2011 Page 3

Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1 a, 1 b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and, for Part II.

Also complete this part for any additional information.

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Schedule J (Form 990) 2011

S0(FormSCHEDULE

990 or 990-EZ) Supplemental Information to Form 990 or 990-EZOMB No 1545-0047

Complete to provide information for responses to specific questions on 2011

Department_of the TreasuryForm 990 or 990-EZ or to provide any additional information. o . ,

Internal Revenue Service 00' Attach to Form 990 or 990 - EZ. . - .

Name of the organization

I

Employer identification number

JEWISH EDUCATION CENTER OF CLEVELAND 34-07 14554

Form 990, Part VI, Section A, Line 2 - J. David Heller and Theodore Einhorn have a business relationship. J. David Heller and Mike Attias

have a business relationshp_ Neil Waxman and Jeffre--------- - - -- ---------- - - - - --------------------------ahn have a business relationship. Jeffrev Kahn and Adam Levine have a business- - - - - - - - - - - - --------------------------------------------relationship, Gary Gross and Harly Gross have a family relationship. Grant N. Dinner and Morton Mandel have a family relationship.

----------------------------- ---------------------------------------------- ---------------------------------------------- ----------------------------------------- ---------------

---------------------------------------------------------------------------------------------------------------------------------------- --------------------------------------------Form 990, Part VI, Section B, Line 11 b - The Budget and Finance Committe receive a copy of the 990 for review and a copy is also sent to

the Board Officers.------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---- --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Form 990, Part VI, Section B, Line 12c - The agency makes sure that all Board of Trustee members receive a copy of the conflict of interest

_poltcy and each member is to return a signed-disclosure to be maintained in the agency records. Once ayear the agency sends out

questionnaire to all board members regarding their relationships, this questionnaire is reviewed.

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---- ----------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------Form 990, Part VI, Section B, Line 15 - Approved by the Board President and Board Treasurer with approval by the CEO of The Jewish

Federation of Cleveland and a review with the Board Treasurer or President of form 990 from other organizations:---- - - -- --- -- ---- -- - - - --- ---- ------ - -- - --- --- -- -- -- -------------------------

Form 990, Part VI, Section C, Line 19 - Upon request.

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------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Form 990, Part XI, Line 5 - ($163,880) is the unrealized loss to investments and $($861,066) is the change in the unfunded pension liability.

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For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat No 51056K Schedule 0 (Form 990 or 990-EZ) (2011)

.. •

Schedule 0, Statement I

Form 990

Page 2

Line Number. Part Ill Line 4d


34-0714554

Other Program Services Accomplishments

Activity Description Expense Grants Revenue

Code

Education Resources- the Curriculum Department serves the educational needs of 1,681,633: 243,906 272,089

Cleveland's supplementary schools, day schools, and preschools The Teacher Center is

a hands on materials center where teachers create instructional aids for their

classrooms The Ratenr Media & Technology Center is relied upon in the educational

community as a place to find outstanding resources and expert advice Congregational

ennchment provided 13 grants to congregations schools for enrichment programs.

Planning and Evaluation: Ensuring accountability and measuring success are central

activites of the agency Recent initiatives in this area build upon the internal

programmatic reflective practice and data gathering that is a regular part of the agency's

programs The JECC's strategic plan calls for increase involvement in Jewish education

in three principal ways, by lowering barriers to participation, maximizing gateways and

fostering linkages between educational opportunities . Strengthen the quality of Jewish

education Cultivate the capacity of the educational institutions about engagement in

Israel Ensure a high level of accountability of the agency programs Special Education

Provides services to students in day schools and supplementary schools and in-service

training opportunities to special education teachers in the filed The ETGAR program

served 16 special needs students and the Segula program served 25 special needs

students. Shared Services- Provides informailon tgch ologyservi>+es ptiiVe educational

institutions and and the Jewish Community Center ICtnanages aver 7D0 desktops and

30 servers throught the consortium of schools and agencies Early Childhbod Educaiton:

Focuses on development of senior personnel, professional development/credentialing of

teachers. Enhancing Judaic content. Creating linkages between early childhood Jewish

education and other stages of Jewish education This program worked with 13

preschools and approximately 230 teachers in the community Through the Shlichot and

Shin Shin programs the Cleveland Jewish schools and youth groups benefit from Israeli

Emissaries. They led programs for Jewish and public schools, campers, adult and

children outreach programming The day school sustainability worked with Yeshiva

University to do a financial assessment of the Cleveland day schools and setting

benchmarks

Total: 1,681,633 243,906 272,089

Schedule I, Part IV, Statement I JEWISH EDUCATION CENTER OF CLEVELAND

Form Schedule I 34-0714554

Page. 1

Line Number Part II

Description of Grants and Other Assistance to Governments and Organizations in the United States

Amount of cash grant Amount of non -cash assistance

Name and address , Agnon School - 6.500 0

26500 Shaker Blvd

Beachwood, OH 44122

EIN 34-1043767

IRC code section 501c3

Method of valuation

Description of non-

cash assistance

Purpose of grant Teacher Development

Name and address B'nai Jeshurun Congregation 17,875

27501 Fairmount Blvd

Pepper Pike, OH 44124

EIN 34-0714675


Method of valuation

Description of non-

cash assistance

Purpose of grant Educational Ennchment/Subvention for Youth

Progra ms/Marketing _

Name and address Fairmount Temple


Beachwood, OH 44122

EIN 34-0208330


Method of valuation

Description of non-

cash assistance

Purpose of grant Educational Enrichment/Subvention for Youth

Programs/Retreats

42.179

Name and address Suburban Temple Kol Ami

24401 Chagrin Blvd

Cleveland, OH 44122

EIN 34-0760596


Method of valuation

Description of non-

cash assistance

Purpose of grant Educational Enrichment/School Program

Grants/Retreats

Name and address The Temple Tifereth Israel

26000 Shaker Blvd

Beachwood , OH 44122

EIN 34-0714713


Method of valuation

Description of non-

cash assistance

Purpose of grant School Improvement/Educational Enrichment/School

Program Grants/Subvention for Youth

Programs/Marketing/Retreats

18,828

60,092

Name and address Park Synagogue 37,629

27500 Shaker Blvd

Schedule 1 , Part IV, Statement 1

Beachwood, OH 44122

EIN 34-0714533


Method of valuation

Description of non-

cash assistance

Purpose of grant Educational Ennchment/School Program

Grants/Subvention for Youth



Name and address Temple Emanu El 8,719

4545 Brainard Road

Orange Village, OH 44022

EIN 34-0806503


Method of valuation

Description of non-

cash assistance


Grants/Subvention for Youth


Name and address Fuchs Mizrachi 10,992

26601 Shaker Blvd

Beachwood, OH 44122

EIN 34-1400924


Method of valuation

Description of non-

cash assistance

Purpose of grant Staff Development

Name and address Gross Schechter Day School 8,000


Pepper Pike, OH 44124

EIN 34-1283907

IRC code section 501 c3

Method of valuation

Description of non-

cash assistance

Purpose of grant Staff Development/Grants

Name and address Siegal College 109,574

26500 Shaker Blvd

Beachwood, OH 44122

EIN 34-0946903


Method of valuation

Description of non-

cash assistance

Purpose of grant Educational Programming/Adult Education

Name and address Solon Chabad Hebrew School 28,965

5570 Harper Road

Solon, OH 44139

EIN 34-1796153


Method of valuation

Description of non-

cash assistance

Purpose of grant Educational EnrichmentSubvention for Youth

Programs

Schedule 1, Part IV, Statement I JEWISH EDUCATION CENTER OF CLEVELAND

Name and address Aish Hatorah 50,000

14077 Cedar Road

Cleveland, OH 44118

EIN 34-1698873


Method of valuation

Description of non-

cash assistance

Purpose of grant Adult Education

Name and address Jewish Learning Connection 25,000

2195 South Green Road

Cleveland, OH 44121

EIN 34-1552628


Method of valuation

Description of non-

cash assistance


Name and address Beth Israel West Temple 8,822

14308 Tnskett Road

Cleveland, OH 44111

E1N 34-1001012


Method of valuation

Description of non-

cash assistance

Purpose of grant Educational Enrichment/Subvention for Youth

Programs

Name and address Congregation Shaarey Tikvah


Beachwood, OH 44122

EIN 34-0823457


Method of valuation

Description of non-

cash assistance

Purpose of grant Subvention for Youth Programs/Retreats

11,587

Name and address Jewish Family Experience 12,848

3570 Warrensville Center Road

102D

Shaker Heights, OH 44120

EIN 26-0839035


Method of valuation

Description of non-

cash assistance

Purpose of grant Adult Edu cation/Retreat

Name and address Segula Inc 50,000

23453 Wendover Road

Beachwood, OH 44122

EIN 34-1832419


Method of valuation

Description of non-

cash assistance

Purpose of grant Special Needs Staffing

Name and address Ganon Gil Preschool 10,060

Schedule I , Part IV, Statement 1

26000 Shaker Blvd

Beachwood, OH 44122

EIN 20-1185850


Method of valuation

Description of non-

cash assistance

P urpose of grant Early Childhood Programs


Name and address Mosdos Ohr Hatorah 14,416

1508 Warrensville Center Road

Cleveland, OH 44121

EIN 34-1257239


Method of valuation

Description of non-

cash assistance

Purpose of grant Teacher Licenses and Development

Name and address Hebrew Academy 16,066

1860 South Taylor Road

Cleveland Heights, OH 44118

EIN 34-0714428


Method of valuation

Description of non-

cash assistance

P urpose of grant Teacher L ice nses and Development

Name and address HaMakom 7,500

2669 Green Road

Cleveland, OH 44122

EIN 26-0557038


Method of valuation

Description of non-

cash assistance

P urpose of grant Adult Education

Name and address Jewish Community Center

26001 South Woodland

Beachwood, OH 44122

25,634

EIN 34-0714439


Method of valuation

Description of non-

cash assistance

P urpose of g rant Adult Education

Name and address National Conference Synagogue Youth 6,280

Israel Culture Club

2437 South Green Road

Cleveland, OH 44122

EIN 13-5623717

iRC code section 501c3

Method of valuation

Description of non-

cash assistance

Purpose of grant Subventio n for Youth Programs

Name and address Congregation Kol Chadash 7,924

6545 SOM Center Road

Solon, OH 44139

Schedule 1, Part IV, Statement I JEWISH EDUCATION CENTER OF CLEVELAND

EIN 20-1388561


Method of valuation

Description of non-

cash assistance


Grants/Subvention for Youth Programs/Retreats

Name and address Jewish Learning Institute 10,0002479 South Green Road

Cleveland, OH 44122

EIN 20-0048898


Method of valuation

Description of non-

cash assistance


Schedule I, Part IV, Statement 2

Form Schedule I

Page 2

Line Number, Part III


34-0714554

Description of Grants and Other Assistance to Individuals in the United States

Number of recipients Amount of cash grant Amount of non-cash

assistance

Type of grant Student Scholarships for 304 255,175 0

Jewish Camps

Method of valuation

Description of non-cash

assistance

Type of grant Scholarships or Financial Aid 216 337,017 0

for Israel Study Programs

Method of valuation


assistance

Type of grant Academic Scholarships 29 25,691 0

Method of valuation


assistance

Type of grant Professional Development 294 61,243 0

and Teacher Training

Method of valuation


assistance

Type of grant Conference Grants 27 8,710 0

Method of valuation


ass i stance

Documents

S. Form 990 Return of Organization Exempt From IncomeTax990s.foundationcenter.org/990_pdf_archive/340/340714554/340714… · S. Form 990 Return of Organization Exempt From IncomeTax