2024-11-05T13:57:02-06:00 2023-12-31 881478669 CBIZ ADVISORS LLC 9 PARKWAY NORTH SUITE 200 DEERFIELD IL 60015 990 2023-01-01 362495289 CHICAGO RABBINICAL COUNCIL CHIC 7734653900 2701 WEST HOWARD STREET CHICAGO IL 60645 YOSEF POSNER PRESIDENT 7734653900 2024-11-04 1 0 ARIANA N JORDAN P01441395 8472826300 2024-11-04 2023 2024-10-15 13:58:12Z YOSEF POSNER 2701 WEST HOWARD STREET CHICAGO IL 60645 6557131 0 X CRCWEB.ORG/NEWSITE/ X 1988 IL ADVOCATE, TEACH AND PROMOTE THE STUDY AND PRACTICE OF ORTHODOX JUDAISM, AS WELL AS SUPERVISE KOSHER FOOD PRODUCTION AND PRODUCE EDUCATIONAL PUBLICATIONS. 19 19 29 20 0 0 563646 56916 5640727 6130329 5276 111437 45569 112386 6255218 6411068 0 0 0 0 4672956 4940705 0 0 0 712886 733156 5385842 5673861 869376 737207 6844891 7549663 3804964 3737956 3039927 3811707 THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO ADVOCATE, TEACH, AND PROMOTE THE STUDY AND PRACTICE OF ORTHODOX JUDAISM, SUPERVISE KOSHER FOOD PRODUCTION WORLDWIDE, PROVIDE A BETH DIN COURT OF RABBIS FOR INTERPRETATION OF JEWISH LAW AND PRODUCE EDUCATIONAL PUBLICATIONS. 0 0 4796566 6130329 SUPERVISION OF KOSHER FOOD PRODUCTION WORLDWIDE, EDUCATIONAL PUBLICATIONS, AND ADMINISTRATION OF AN ECCLESIASTIC COURT ("BETH DIN"). 4796566 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 145 0 1 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X MORRIS LOTERSTEIN 7732505486 2701 WEST HOWARD STREET CHICAGO IL 60645 YOSEF POSNER PRESIDENT 3.00 X X 0 0 0 JOEL GUTSTEIN VICE PRESIDENT 1.00 X X 0 0 0 AARON LEIBTAG VICE PRESIDENT 1.00 X X 0 0 0 YEHUDA MEYERS SECRETARY 1.00 X X 0 0 0 DANIEL FOX TREASURER 1.00 X 0 0 0 ZVI ENGEL DIRECTOR 1.00 X 0 0 0 YITCHAK FALK DIRECTOR 1.00 X 0 0 0 SHAANAN GELMAN DIRECTOR 1.00 X 0 0 0 MICAH GREENLAND DIRECTOR 1.00 X 0 0 0 BARUCH HERTZ DIRECTOR 1.00 X 0 0 0 JEROLD ISENBERG DIRECTOR 1.00 X 0 0 0 WES KALMAR DIRECTOR 1.00 X 0 0 0 AKIVA MALES DIRECTOR 1.00 X 0 0 0 LEONARD MATANKY DIRECTOR 1.00 X 0 0 0 MEIR MOSCOWITZ DIRECTOR 1.00 X 0 0 0 MICHAEL MYERS DIRECTOR 1.00 X 0 0 0 ELISA PRERO DIRECTOR 1.00 X 0 0 0 YOSEF SCHANOWITZ DIRECTOR 1.00 X 0 0 0 CHAIM TWERSKI DIRECTOR 1.00 X 0 0 0 LEVI MOSTOFSKY EXECUTIVE DIRECTOR 40.00 X 194557 0 43124 SHOLEM FISHBANE KASHRUTH ADMINISTRATOR 40.00 X 285894 0 68200 YONA REISS AV BETH DIN 40.00 X 200327 0 86624 DAVID COHEN RABBINICAL COORDINATOR 40.00 X 211225 0 53377 YAAKOV EISENBACH RABBINICAL COORDINATOR 40.00 X 135499 0 41000 AKIVA NEIHAUS RABBINICAL COORDINATOR 40.00 X 159136 0 45777 1186638 0 338102 6 1 1 0 0 8200 40500 8216 56916 KOSHER CERTIFICATION 561499 5924697 5924697 BETH DIN 561499 84366 84366 CHEVRA KADISHA 561499 75800 75800 ASSOC. OF KASHRUS ORGA 561499 22250 22250 PUBLICATIONS 561499 21805 21805 1411 1411 6130329 32602 32602 224898 146063 78835 78835 78835 MISCELLANEOUS REVENUE 900099 98114 98114 PROCESSING CHARGE 900099 14272 14272 112386 6411068 6130329 0 223823 591775 591775 3955354 3379706 575648 112505 92822 19683 202186 192186 10000 78885 59959 18926 39120 34898 4222 31922 31922 17697 16297 1400 31969 2621 29348 108347 64749 43598 26717 15832 10885 43666 324 43342 82681 81859 822 9907 8222 1685 47 47 71143 56399 14744 51379 20165 31214 MISCELLANEOUS EXPENSES 88008 83319 4689 PUBLICATION EXPENSES 52452 29567 22885 CHEVRA KADISHA EXPENSES 43869 43824 45 GIFTS AND COMMUNITY SER 24520 12330 12190 9712 9712 5673861 4796566 877295 0 1473029 447281 3469021 2824539 40500 57205 78178 1211857 624487 638161 587370 1006539 3367240 196355 181611 4581 22944 6844891 7549663 154021 208753 3650943 3529203 3804964 3737956 X 3039927 3811707 3039927 3811707 6844891 7549663 737207 34573 0 X 0 1 X 0 0 X 67837 24922 14564 563646 56916 727885 5186541 4824661 5226055 5640727 6130329 27008313 5254378 4849583 5240619 6204373 6187245 27736198 0 0 0 27736198 19955 22646 8455 5276 32602 88934 19955 22646 8455 5276 32602 88934 2700 6471 488278 45569 112396 655414 5277033 4878700 5737352 6255218 6332243 28480546 0.97390 0.97760 0.00310 0.00240 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLENEOUS INCOME - 2019 AMOUNT: $ 2,700. 2020 AMOUNT: $ 6,471. 2021 AMOUNT: $ 488,278. 2022 AMOUNT: $ 45,569. 2023 AMOUNT: $ 112,396. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55621 55621 214600 136725 77875 635306 275445 359861 268340 174327 94013 37990 37990 0 587370 OTHER SECURITIES 3367240 F 3367240 X 6445641 34573 34573 6411068 0 6411068 5673861 0 5673861 0 5673861 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THEREFORE, THE ORGANIZATION HAS MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("US GAAP") REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN UNCERTAIN POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. X 1 1 X X 0 0 0 0 0 0 0 1 0 SHOLEM FISHBANE KASHRUTH ADMINISTRATOR 285534 0 360 0 0 0 13200 0 55000 0 354094 0 0 0 YONA REISS AV BETH DIN 199967 0 360 0 0 0 13200 0 73424 0 286951 0 0 0 DAVID COHEN RABBINICAL COORDINATOR 210865 0 360 0 0 0 12377 0 41000 0 264602 0 0 0 LEVI MOSTOFSKY EXECUTIVE DIRECTOR 194197 0 360 0 0 0 10124 0 33000 0 237681 0 0 0 AKIVA NEIHAUS RABBINICAL COORDINATOR 158776 0 360 0 0 0 8777 0 37000 0 204913 0 0 0 YAAKOV EISENBACH RABBINICAL COORDINATOR 135139 0 360 0 0 0 8505 0 32495 0 176499 0 0 0 PART I, LINE 1A DURING THE YEAR ENDED DECEMBER 31, 2023, THE FOLLOWING PERSONS LISTED IN PART 7 OF THE CORE FORM 990 RECEIVED A HOUSING ALLOWANCE, IN THE RELATED AMOUNTS: SHOLEM FISHBANE $52,000 DAVID COHEN $38,000 LEVI MOSTOFSKY $30,000 YAAKOV EISENBACH $29,495 AKIVA NEIHAUS $34,000 PART I, LINE 7 MOST EMPLOYEES ARE GIVEN A SMALL BONUS FOR THE JEWISH NEW YEAR. THE AMOUNT HAS BEEN $360 FOR SOME YEARS NOW. OTHER BONUSES ARE DECIDED BY RABBI SHOLEM FISHBANE FOR EMPLOYEES IN THE KOSHER DEPT AND RABBI MOSTOFSKY IN GENERAL CRC DEPT. THESE ARE BASED ON MERIT FOR DUTIES ABOVE AND BEYOND WHAT IS NORMALLY EXPECTED OF THE RECIPIENT. FORM 990, PART VI, SECTION A, LINE 2 RABBI YOSEF POSNER, PRESIDENT, AND RABBI YOCHANAN POSNER, SECRETARY, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS SEVERAL MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS HAVE THE POWER TO ELECT AND APPOINT BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B ALL GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED FOR MEMBERS TO DECIDE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MONITORS THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF KEY EMPLOYEES ARE DETERMINED BY COMPARABILITY DATA AND ALSO APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THEY ARE MADE AVAILABLE UPON REQUEST.