2024-05-13T08:54:42-05:00 2023-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2022-07-01 470384659 JEWISH FEDERATION OF OMAHA INC JEWI 4023348200 333 SOUTH 132ND STREET OMAHA NE 68154 ROBERT GOLDBERG CEO 4023348200 2024-05-10 1 ROBERT GOLDBERG 999009999 1 WENDY R COOLEY CPA P01523804 4023302660 2024-05-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT GOLDBERG 333 SOUTH 132ND STREET OMAHA NE 68154 36573557 0 X WWW.JEWISHOMAHA.ORG X 1935 NE TO BUILD AND SUSTAIN A STRONG AND VIBRANT OMAHA JEWISH COMMUNITY AND TO SUPPORT JEWS IN ISRAEL AND AROUND THE WORLD. 16 16 716 799 126224 0 13708390 12043240 22089132 23808905 94176 325855 315783 394729 36207481 36572729 3807435 2572675 0 0 16917879 19146592 517 34 1028884 15514501 15919900 36240332 37639201 -32851 -1066472 59162007 57418524 9052949 8321514 50109058 49097010 X TO BUILD AND SUSTAIN A STRONG AND VIBRANT OMAHA JEWISH COMMUNITY AND TO SUPPORT JEWS IN ISRAEL AND AROUND THE WORLD. 0 0 12400896 1100 10773981 THE ROSE BLUMKIN JEWISH HOME (RBJH) IS A SKILLED NURSING FACILITY WITH 105 BEDS. WITH COMPETENT AND CARING STAFF AND ATTENTION TO DETAIL, RBJH ENHANCES THE QUALITY AND CONTINUITY OF SENIOR LIFE IN OMAHA. RBJH HAS SERVED THE OMAHA JEWISH COMMUNITY AS WELL AS THE GREATER OMAHA COMMUNITY'S SKILLED NURSING NEEDS FOR MANY YEARS. THIS PAST YEAR RBJH TOUCHED THE LIVES OF 181 RESIDENTS, PROVIDING 27,095 DAYS OF SKILLED NURSING CARE TO BOTH SHORT-TERM AND LONG-TERM RESIDENTS. JEWISH SOCIAL SERVICES ALSO INCLUDES JEWISH FAMILY SERVICE AND JEWISH SENIOROUTREACH. 9543848 62 9468876 THE MISSION OF THE JEWISH COMMUNITY CENTER (JCC) IS TO CREATE A POSITIVE JEWISH ENVIRONMENT IN WHICH TO BUILD, STRENGTHEN, AND PRESERVE JEWISH IDENTITY AND TRADITION. THE JCC REACHES OUT TO THE JEWISH COMMUNITY AND PROVIDES ITS MEMBERS WITH A UNIQUE OPPORTUNITY TOASSOCIATE THROUGH A VARIETY OF SOCIAL, CULTURAL, RECREATIONAL, EDUCATIONAL, AND PHYSICAL FITNESS PROGRAMS, ACTIVITIES, AND SERVICES. IN FISCAL YEAR 2023, THE JCC WAS PROUD TO OFFER ITS PROGRAMS AND SERVICES TO 3,686 MEMBER UNITS AND 173 CHILDREN (IN THE CHILDCARE PROGRAM). IN ADDITION, THE JCC HOSTED 20 COMMUNITY PLAYS. 1161445 547083 11574 JFO'S COMMUNITY ENGAGEMENT & EDUCATION ARM IS TASKED WITH ENHANCING COMMUNITY ENGAGEMENT, PROMOTING LIFELONG, INNOVATIVE JEWISH LEARNING, AND CONTRIBUTING TO COMMUNITY PLANNING. 12255606 2024430 3489065 VARIOUS OTHER COMMUNITY SERVICES 12255606 2024430 3489065 35361795 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 87 0 1 716 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 X 16 16 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X RICHARD GOEDEKEN 4023346434 333 SOUTH 132ND STREET OMAHA NE 68154 X MIKE SIEGEL PRESIDENT 10.00 0.00 X X 0 0 0 LISA LUCOFF SECRETARY 10.00 0.00 X X 0 0 0 RON FELDMAN TREASURER 10.00 0.00 X X 0 0 0 JEFF ZACHARIA DIRECTOR 3.00 0.00 X 0 0 0 BETSY BAKER DIRECTOR 3.00 0.00 X 0 0 0 JOHN LEHR DIRECTOR 3.00 0.00 X 0 0 0 NANCY SCHLESSINGER DIRECTOR 3.00 0.00 X 0 0 0 BOB BELGRADE DIRECTOR 3.00 3.00 X 0 0 0 MARGIE GUTNIK DIRECTOR 3.00 0.00 X 0 0 0 BRIAN NOGG DIRECTOR 3.00 0.00 X 0 0 0 SHANE COHN DIRECTOR 3.00 0.00 X 0 0 0 MICHAEL MILLER DIRECTOR 3.00 0.00 X 0 0 0 ZOE RIEKES DIRECTOR 3.00 0.00 X 0 0 0 AVIVA SEGALL DIRECTOR 3.00 0.00 X 0 0 0 YOSEF SEIGEL DIRECTOR 3.00 0.00 X 0 0 0 NORM SHELDON DIRECTOR 3.00 0.00 X 0 0 0 RICHARD GOEDEKEN SENIOR DIRECTOR OF FINANCE 40.00 0.00 X 128243 0 6773 PHILLIP MALCOM INTERIM CEO (THRU 12/22)/COO 40.00 0.00 X 191089 0 10183 ROBERT GOLDBERG CEO (FROM 01/23) 40.00 0.00 X 0 0 0 JON MEYERS PAST PRESIDENT 3.00 0.00 X 0 0 0 MARK MARTIN JCC EXECUTIVE DIRECTOR 40.00 0.00 X 198768 0 26478 CHRIS ULVEN RBJH EXECUTIVE DIRECTOR 40.00 0.00 X 187903 0 9906 HOWARD EPSTEIN FOUNDATION DIRECTOR (THRU 07/22) 0.00 40.00 X 137621 0 7322 KAREN GUSTAFSON JFS EXECUTIVE DIRECTOR 40.00 0.00 X 130377 0 6884 JENNIFER TOMPKINS - EXECUTIVE DIRECTOR OF PHILANTHROPY 40.00 0.00 X 122103 0 21256 MELISSA BARTLING C.N.A 40.00 0.00 X 106827 0 5488 1202931 0 94290 10 0 1 0 REHABVISIONS 11623 ARBOR OMAHA NE 68144 THERAPY SERVICES 612026 1 4367224 221971 7454045 15031 12043240 ELDERLY RESIDENT FEES 623000 10782248 10782248 JCC PROGRAMS 624100 9272286 9272286 SERVICE REVENUE 624100 3594792 3594792 JCC ADMINISTRATION 624100 32768 32768 126811 587 126224 23808905 292928 292928 333914 0 333914 333914 333914 33755 0 828 33755 -828 32927 32927 MISCELLANEOUS INCOME 900099 53679 53679 SUBSCRIPTIONS 900099 7136 7136 60815 36572729 23743496 126224 659769 1967940 1967940 604735 604735 426517 398169 18092 10256 15601077 14690656 544855 365566 392487 363971 16986 11530 1470478 1397472 34806 38200 1256033 1184285 42133 29615 32746 14310 18385 51 58450 58450 34 34 904728 790762 113398 568 141151 117042 11221 12888 1856800 1808105 25002 23693 280894 271026 3924 5944 3392488 3255979 101464 35045 140294 133457 6261 576 82270 48514 25172 8584 178288 178288 4546358 4442959 103399 CENTRAL SERVICES 1589336 1420812 6500 162024 FOOD COSTS 641451 628782 12581 88 MEDICAL SUPPLIES 435052 430266 4786 THERAPY COSTS 3682 3682 1635912 1388871 105893 141148 37639201 35361795 1248522 1028884 419525 82133 6047379 4807172 4542609 5905462 700656 406480 37598 42186 53016 57555 89304916 46060744 43494107 43244172 3867117 2873364 59162007 57418524 2020733 2304411 1398076 1022299 25068 21521 5362776 4871330 246296 101953 9052949 8321514 X 47423919 43671077 2685139 5425933 50109058 49097010 59162007 57418524 -1066472 54424 0 X X 0 1 X 1 0 X 14275790 18714765 14605320 13708390 12043240 73347505 14275790 18714765 14605320 13708390 12043240 73347505 20885889 52461616 215751 205587 179591 287632 626842 1515403 90835 108722 155362 92329 447248 75310156 106321948 0.69660 0.66390 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2018 AMOUNT: $ 90,835. 2019 AMOUNT: $ 108,722. 2020 AMOUNT: $ 155,362. 2021 AMOUNT: $ 92,329. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27089 27089 37612112 37639201 1000000 250000 0 0 1000000 1000000 1500000 27089 27089 250000 250000 375000 0 1 X 34412457 1541371 2868251 1239320 37582759 36930546 3022938 -4170449 1370578 34412457 30304342 1021463 6810896 1206155 36930546 29281008 1277265 764421 1018352 30304342 27889354 1068924 1350312 1027582 29281008 0.17680 0.82320 0.00000 0 1 1 2612948 2612948 72351094 37563907 34787187 9024343 6593540 2430803 5316531 1903297 3413234 43244172 INVESTMENT FUND 2873364 F 2873364 NOTE PAYABLE - JFO FOUNDATION 101953 101953 X PART IV, LINE 2B: THE FEDERATION HOLDS ASSETS IN TRUST FOR VARIOUS ORGANIZATIONS IN A FIDUCIARY CAPACITY. THE FEDERATION MANAGES THE ASSETS AND CAN ONLY MAKE DISTRIBUTIONS AT THE REQUEST OF THE OWNERS. THE ASSETS ARE INCLUDED IN INVESTMENTS AND LIABILITIES IN CUSTODIAL FUNDS ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION. PART V, LINE 4: ENDOWMENT FUNDS HELD BY THE JEWISH FEDERATION OF OMAHA FOUNDATION ARE USED TO SUPPORT PROGRAMS MANAGED BY THE JEWISH FEDERATION OF OMAHA INCLUDING SCHOLARSHIPS, EDUCATION ACTIVITIES AND OTHER PROGRAM EXPENSES. PART X, LINE 2: THE FEDERATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE FEDERATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2023 AND 2022, THE FEDERATION HAD NO UNCERTAIN TAX POSITIONS ACCRUED. 1 JEWISH FEDERATIONS OF NORTH AMERICA 25 BROADWAY NEW YORK NY 10004 131624240 501(C)(3) 707500 0 GENERAL SUPPORT FRIEDEL JEWISH ACADEMY 333 SOUTH 132ND STREET OMAHA NE 68154 470543661 501(C)(3) 115387 0 ASSISTANCE FOR DAY SCHOOL BETH EL SYNAGOGUE 14506 CALIFORNIA STREET OMAHA NE 68154 470388140 501(C)(3) 11424 0 RELIGIOUS EDUCATION TEMPLE ISRAEL 7023 CASS STREET OMAHA NE 68136 470376590 501(C)(3) 10090 0 RELIGIOUS EDUCATION JEWISH FEDERATION OF OMAHA FOUNDATION 333 S 132ND STREET OMAHA NE 68154 201123519 501(C)(3) 1042857 0 GENERAL SUPPORT NEBRASKA JEWISH HISTORICAL SOCIETY 333 S 132ND STREET OMAHA NE 68154 431271156 501(C)(3) 6444 0 GENERAL SUPPORT BETH ISRAEL SYNOGOGUE 12604 PACIFIC STREET OMAHA NE 68154 470388010 501(C)(3) 16738 0 GENERAL SUPPORT UNIVERSITY OF NEBRASKA FOUNDATION 1010 LINCOLN MALL SUITE 300 LINCOLN NE 68508 470379839 501(C)(3) 57500 0 GENERAL SUPPORT 8 0 FINANCIAL ASSISTANCE 1082 444425 SCHOLARSHIPS 210 160310 PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. APPLICANT REQUESTS SCHOLARSHIP AND APPLICATION IS CONFIDENTIALLY REVIEWED BY COMMITTEE(S). GRANTS/SCHOLARSHIPS TO INDIVIDUALS: COLLEGE SCHOLARSHIP RECIPIENTS ARE ISSUED CHECKS PAYABLE TO COLLEGE/SCHOOL TO PAY TUITION AND ARE REQUIRED TO SUBMIT TRANSCRIPTS FOR COURSEWORK. SCHOLARSHIPS FOR JCC MEMBERSHIP OR CHILD DEVELOPMENT CENTER CHILDCARE IS VETTED THROUGH THE SCHOLARSHIP COMMITTEE AND MUST BE RENEWED ANNUALLY. DIRECT FINANCIAL ASSISTANCE FOR INDIVIDUALS IS PAID DIRECTLY TO WHERE ASSISTANCE IS NEEDED (UTILITIES, RENT, GROCERY STORE) AND FURTHER MONITORING OF THE EXPENDITURE IS NOT NEEDED. OTHER GRANTEES ARE REQUIRED TO REPORT ANNUALLY ON THE USE OF FUNDS AND CONSISTENCY WITH ORIGINAL PURPOSE WHEN GRANT WAS APPROVED. X X X 0 0 0 0 0 0 0 0 0 MARK MARTIN JCC EXECUTIVE DIRECTOR 185289 0 13479 0 0 0 10100 0 16378 0 225246 0 0 0 PHILLIP MALCOM INTERIM CEO (THRU 12/22)/COO 165981 0 25108 0 0 0 9807 0 376 0 201272 0 0 0 CHRIS ULVEN RBJH EXECUTIVE DIRECTOR 173835 0 14068 0 0 0 9530 0 377 0 197810 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE, COMPRISED OF TWO OR MORE BOARD MEMBERS, HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 2 NORM SHELDON AND LISA LUCOFF HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THERE SHALL BE ONLY ONE CLASS OF MEMBERS OF THE FEDERATION. THE MEMBERS AT ANY PARTICULAR TIME AUTOMATICALLY SHALL CONSIST OF ALL JEWISH PERSONS WHO HAVE MADE A FINANCIAL CONTRIBUTION TO THE FEDERATION ANNUAL CAMPAIGN DURING THE IMMEDIATELY PRECEDING 12-MONTH PERIOD, DO NOT RESIDE NEARER TO ANOTHER JEWISH FEDERATIONS OF NORTH AMERICA AFFILIATED COMMUNITY OR MORE THAN EIGHTY, 80, MILES FROM OMAHA, NEBRASKA. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS SHALL ELECT DIRECTORS IN ACCORDANCE WITH THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER. AFTER PREPARATION, FORM 990 IS REVIEWED BY THE SENIOR DIRECTOR OF FINANCE. COPIES OF THE RETURN ARE MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS AFTER THE SENIOR DIRECTOR OF FINANCE HAVE REVIEWED THE RETURN. THE RETURN IS APPROVED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THIS POLICY (BOARD OF DIRECTORS AND AGENCY DIRECTORS AND OFFICERS) WILL ANNUALLY DISCLOSE VIA A FORM TO THE PRESIDENT OF THE BOARD OF DIRECTORS THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. PROCEDURES TO MANAGE CONFLICTS: FOR EACH INTEREST DISCLOSED TO THE PRESIDENT OF THE BOARD OF DIRECTORS, THE PRESIDENT WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S SENIOR DIRECTOR OF FINANCE WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE PRESIDENT OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 POLICY ON THE PROCESS FOR DETERMINING COMPENSATION: COMPENSATION REVIEW IS COMPLETED ANNUALLY BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE. THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OVERSEES ALL COMPENSATION AND BENEFITS MATTERS RELATED TO TOP EXECUTIVE LEADERSHIP. THE CHAIRPERSON OF THE HUMAN RESOURCES AND COMPENSATION COMMITTEE SHALL BE APPOINTED BY THE PRESIDENT. THE COMMITTEE PERFORMS A FORMAL PROCESS ANNUALLY FOR APPROVAL OF EXECUTIVE LEADERSHIP COMPENSATION WHICH INCLUDES COMPARISON OF COMPENSATION TO LOCAL AND REGIONAL SIMILAR POSITIONS AS WELL AS A PROCESS FOR DETERMINING METRICS AGAINST WHICH EXECUTIVE LEADERSHIP WILL BE EVALUATED FOR INCENTIVE COMPENSATION. THE EXECUTIVE LEADERSHIP INCLUDES THE COO, THE AGENCY DIRECTORS, AND THE SENIOR DIRECTOR OF FINANCE. A SIMILAR PROCESS IS FOLLOWED FOR THE CEO BUT IS HANDLED BY THE BOARD'S EXECUTIVE COMMITTEE. FOR EMPLOYEES WHO ARE COMPENSATED ABOVE $60,000 BUT NOT PART OF THE EXECUTIVE LEADERSHIP, THE CEO MUST APPROVE ALL MERIT INCREASES. FORM 990, PART VI, SECTION C, LINE 19 JEWISH FEDERATION OF OMAHA, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE EMPLOYEE HANDBOOK CONTAINS THE WHISTLE BLOWER POLICY. FINANCIAL STATEMENTS AND DONOR PRIVACY POLICY ARE ALSO POSTED ON THE WEBSITE. FORM 990, PART VII, SECTION A, LINE 1A: THE PAST PRESIDENT AND PRESIDENTIAL APPOINTEE DO NOT HAVE VOTING RIGHTS, AS SUCH, THEY HAVE BEEN MARKED AS OFFICERS ON PART VIII, SECTION A, BUT THEY HAVE NOT BEEN MARKED AS DIRECTORS. FORM 990, PART XI, LINE 2C: THE AUDIT COMMITTE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JEWISH FEDERATION OF OMAHA FOUNDATION 333 S 132ND STREET OMAHA NE 68154 201123519 SUPPORT PROGRAMS & SERVICES OF JEWISH FEDERATION OF OMAHA, INC. NE 501(C)(3) 12A JEWISH FEDERATION OF OMAHA INC 1 FEDERATION MANOR INC 333 S 132ND STREET OMAHA NE 68154 470623016 LOW INCOME HOUSING NE 501(C)(3) 7 JEWISH FEDERATION OF OMAHA INC 1 PARDES FOUNDATION 333 S 132ND STREET OMAHA NE 68154 470824776 MANAGE PROPERTY NE 501(C)(3) 12A JEWISH FEDERATION OF OMAHA INC 1 0 1 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 JEWISH FEDERATION OF OMAHA FOUNDATION C 4367224 FMV = CASH TRANSFERRED JEWISH FEDERATION OF OMAHA FOUNDATION B 1042857 FMV = CASH TRANSFERRED JEWISH FEDERATION OF OMAHA FOUNDATION R 144342 FMV = CASH TRANSFERRED JEWISH FEDERATION OF OMAHA FOUNDATION E 101954 FMV = CASH VALUE