2024-05-06T10:32:41-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 580568686 JEWISH EDUCATIONAL LOAN FUND INC JEWI 7703963080 6065 ROSWELL ROAD 740 ATLANTA GA 30328 PHILIP KAHN ASSISTANT TREASURER 7703963080 2024-03-27 1 PHILIP KAHN 999009999 0 TIFFANY T ORR CPA P01559485 7703948000 2024-03-27 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JENNA LEOPOLD SHULMAN 6065 ROSWELL ROAD 740 ATLANTA GA 30328 3672208 0 X WWW.JELF.ORG X 1899 GA JELF PARTNERS WITH JEWISH STUDENTS IN NEED IN A FIVE-STATE REGION TO PROVIDE LAST-DOLLAR, INTEREST FREE LOANS FOR HIGHER EDUCATION. 43 43 10 100 0 0 2139183 1758681 610000 730000 279914 273994 0 0 3029097 2762675 305853 3982 0 0 783321 828338 0 0 347095 1012672 1115847 2101846 1948167 927251 814508 15923172 16902760 871780 616529 15051392 16286231 JELF PARTNERS WITH JEWISH STUDENTS IN NEED IN A FIVE-STATE REGION TO PROVIDE LAST-DOLLAR, INTEREST FREE LOANS FOR HIGHER EDUCATION. 0 0 1446181 3982 730000 JELF PARTNERS WITH JEWISH STUDENTS IN NEED IN A FIVE-STATE REGION TO PROVIDE LAST-DOLLAR, INTEREST FREE LOANS FOR HIGHER EDUCATION. 1446181 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 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 18 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 43 43 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X X CATHY MILLER 7703963080 6065 ROSWELL ROAD SUITE 740 ATLANTA GA 30328 JEFFREY ALPERIN VICE PRESIDENT 1.00 X X 0 0 0 STAN LOWENSTEIN VICE PRESIDENT 1.00 X X 0 0 0 KEVIN RUBIN VICE PRESIDENT 1.00 X X 0 0 0 DR MARIANNE DANIELS GARBER VICE PRESIDENT 1.00 X X 0 0 0 PHIL KRIEGER TREASURER 1.00 X X 0 0 0 GREG GAYLIS SECRETARY 1.00 X X 0 0 0 ANDY GROSS OFFICER AT LARGE 1.00 X X 0 0 0 BOB THOMPSON OFFICER AT LARGE 1.00 X X 0 0 0 RICHARD PERETZ OFFICER AT LARGE 1.00 X X 0 0 0 JOANNE BIRNBREY BOARD MEMBER 1.00 X X 0 0 0 JANE ARONOFF IMM. PAST CHAIR 1.00 X X 0 0 0 JANE SANDLER BOARD MEMBER 1.00 X 0 0 0 MARK KOPKIN BOARD MEMBER 1.00 X 0 0 0 RICHARD JACOBSON BOARD MEMBER 1.00 X 0 0 0 JUSTIN BARRY BOARD MEMBER 1.00 X 0 0 0 ROSS LINZER BOARD MEMBER 1.00 X 0 0 0 SHEILA ADELMAN BOARD MEMBER 1.00 X 0 0 0 JOSH VIDELEFSKY BOARD MEMBER 1.00 X 0 0 0 STACEY SHAPIRO BOARD MEMBER 1.00 X 0 0 0 JONATHAN KESSLER BOARD MEMBER 1.00 X 0 0 0 STEPHANIE GANG BOARD MEMBER 1.00 X 0 0 0 AARON LIPSON BOARD MEMBER 1.00 X 0 0 0 JARED SEFF BOARD MEMBER 1.00 X 0 0 0 AARON ZUCKER BOARD MEMBER 1.00 X 0 0 0 IRENE ARONIN BOARD MEMBER 1.00 X 0 0 0 ADAM KAVE BOARD MEMBER 1.00 X 0 0 0 ADON SOLOMON BOARD MEMBER 1.00 X 0 0 0 ARIELLE BIRENBERG BOARD MEMBER 1.00 X 0 0 0 BRIAN BANNER BOARD MEMBER 1.00 X 0 0 0 CHERIE AVIV BOARD MEMBER 1.00 X 0 0 0 DAVE ADELMAN BOARD MEMBER 1.00 X 0 0 0 DONNA FREEDMAN BOARD MEMBER 1.00 X 0 0 0 WARREN BINDERMAN BOARD MEMBER 1.00 X 0 0 0 DR STEVE WARONKER BOARD MEMBER 1.00 X 0 0 0 ED HYKEN BOARD MEMBER 1.00 X 0 0 0 EITAN OVADIA BOARD MEMBER 1.00 X 0 0 0 GIL WOLCHOCK BOARD MEMBER 1.00 X 0 0 0 GLENN FRANK BOARD MEMBER 1.00 X 0 0 0 IAN ROTH BOARD MEMBER 1.00 X 0 0 0 ILANA LIND BOARD MEMBER 1.00 X 0 0 0 EMILY SAUERTEIG BOARD CHAIR ELECT 1.00 X X 0 0 0 ROBERT RICKLES BOARD CHAIR 1.00 X X 0 0 0 PHILIP KAHN ASSISTANT TREASURER 1.00 X X 0 0 0 CATHY MILLER CHIEF OPERATING OFFI 40.00 X 141271 0 16390 JENNA LEOPOLD SHULMAN CHIEF EXECUTIVE OFFI 40.00 X 185592 0 20679 JOSHUA SCHAIER DIR OF DEVELOPMENT 40.00 X 125003 0 15220 451866 0 52289 3 0 1 0 0 1758681 20408 1758681 STUDENT LOAN IMPUTED INTEREST 900099 730000 730000 730000 138994 138994 1044533 909533 135000 135000 135000 2762675 730000 0 273994 3982 3982 326863 249995 32686 44182 372983 215139 12924 144920 54045 35920 3522 14603 22272 14802 1452 6018 52175 34677 3400 14098 30475 30475 31766 31766 32295 9853 22442 43601 14017 29584 6934 5686 693 555 44490 36482 4449 3559 37134 30450 3713 2971 8307 8307 730000 730000 20470 16785 2047 1638 8167 6697 817 653 ADMINISTRATIVE AND TRAN 40331 40331 DIRECT MAIL 24716 24716 OTHER EXPENSES 23050 2174 265 20611 CREDIT CARD FEES 15300 7650 7650 18811 9044 9179 588 1948167 1446181 154891 347095 1357475 735564 533572 570889 9392466 10504206 500 1575 156032 80025 82726 76007 4364209 4865503 192224 149016 15923172 16902760 63088 26088 612487 437156 196205 153285 871780 616529 X 14085677 15564920 965715 721311 15051392 16286231 15923172 16902760 814508 420331 0 X 0 1 X 1 0 X 1514052 1828165 2852485 2139183 1758681 10092566 415000 413000 515000 610000 730000 2683000 72729 72729 2001781 2241165 3367485 2749183 2488681 12848295 58725 44790 189072 263615 156763 712965 0 58725 44790 189072 263615 156763 712965 12135330 76384 46148 36621 67681 138994 365828 76384 46148 36621 67681 138994 365828 2078165 2287313 3404106 2816864 2627675 13214123 0.91840 0.91280 0.02770 0.03880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 156032 80025 76007 76007 OPERATING LEASE LIABILITY 153285 153285 X 3151240 420331 420331 2730909 31766 31766 2762675 1916401 0 1916401 31766 31766 1948167 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME, AND ACCORDINGLY, THERE IS NO UNRELATED BUSINESS INCOME TAX. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X 0 0 0 0 0 0 0 0 0 JENNA LEOPOLD SHULMAN CHIEF EXECUTIVE OFFI 185592 0 0 0 0 0 16059 0 4620 0 206271 0 0 0 CATHY MILLER CHIEF OPERATING OFFI 141271 0 0 0 0 0 11770 0 4620 0 157661 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS DAVE ADELMAN AND SHEILA ADELMAN ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE APPROVES THE FINANCIALS AND THE 990, WHICH ARE THEN SHOWN TO THE ASSISTANT TREASURER FOR APPROVAL AND THEN THE EXECUTIVE COMMITTEE AND FINALLY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C REVIEWED AT THE BEGINNING OF EACH YEAR AND AS THE NEED ARISES BASED ON SITUATION. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT OF THE ORGANIZATION WORKS WITH A COMPENSATION COMMITTEE TO REVIEW THE EMPLOYEES, COMPARE COMPARABLE SALARIES AND DETERMINE THE SALARIES FOR THE FOLLOWING YEAR. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND POLICY DOCUMENTS ARE AVAILABLE BY REQUEST. FINANCIAL STATEMENTS ARE INCLUDED IN ANNUAL REPORT, WHICH IS WIDELY DISTRIBUTED.