2024-05-08T08:10:34-07:00 2023-06-30 471615122 Johnson Lawdahl Endres PLLC 3420 E Shea Blvd Ste 152 Phoenix AZ 85028 990 2022-07-01 860970081 JEWISH TUITION ORGANIZATION JEWI 4806344926 12701 North Scottsdale Road 100M Scottsdale AZ 85254 Jason Bernstein Treasurer 2024-05-08 true Jason Bernstein 999009999 true MARK A JOHNSON CPA P00741259 6026676040 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Jason Bernstein 12701 North Scottsdale Road 100M Scottsdale AZ 85254 4623569 false X www.jtophoenix.org X 1999 AZ Provide scholarship and tuition grants to enable students to attend Jewish primary and secondary schools in the state of Arizona. 14 14 3 0 4748012 4603052 0 5104 20385 0 4753116 4623437 4344004 3877576 0 250738 267336 0 130237 154454 124312 4749196 4269224 3920 354213 3870163 3820057 4195458 3793811 -325295 26246 Provide scholarship and tuition grants to enable students to attend Jewish primary and secondary schools in the state of Arizona. false false 4066569 3877576 To provide scholarship and tuition grants to enable students to attend Jewish primary and secondary schools in the State of Arizona. 560 children received these scholarships and awards for the 2022/2023 school year. 4066569 true true false false false false false false false false true true false false false true true false false false false false false false false false false false true false false false false false true false false false false false false false false false false false false true 0 0 false 3 true false false false false false false false 0 false false false false false false false X 14 14 false false false false false false false true true false false false true true true true true true false false X X X Janet Silva 4806344926 12701 North Scottsdale Road Ste 100 Scottsdale AZ 85254 Linda Zell Executive Dir. 40.00 0.00 X 140554 0 0 Jason Bernstein Treasurer 1.00 0.00 X X 0 0 0 Jay Bycer Board Member 1.00 0.00 X 0 0 0 Rabbi Baruch Harris Board Member 1.00 0.00 X 0 0 0 Geoff Campbell Board Member 1.00 0.00 X 0 0 0 Rabbi Shmuel Field Board Member 1.00 0.00 X 0 0 0 Gaby Friedman Board Member 1.00 0.00 X 0 0 0 Rabbi Gavriel Goetz Board Member 1.00 0.00 X 0 0 0 Jeffrey Karp Secretary 1.00 0.00 X X 0 0 0 Chad Mandelbaum Board Member 1.00 0.00 X 0 0 0 Rabbi Raphael Landesman Board Member 1.00 0.00 X 0 0 0 Dan Postal Past President 1.00 0.00 X 0 0 0 Irwin Sheinbein Board Member 1.00 0.00 X 0 0 0 Fred Wabnik President 1.00 0.00 X X 0 0 0 Emily Zappa Board Member 1.00 0.00 X 0 0 0 140554 1 false false false 0 4603052 4603052 0 20517 20517 0 0 0 132 -132 -132 -132 0 0 0 0 4623437 -132 20517 0 3877576 3877576 0 0 148345 64460 19425 64460 0 97118 33725 29668 33725 0 0 21873 8749 4375 8749 0 0 9985 9985 0 0 0 0 7156 7156 1027 205 308 514 2091 836 419 836 0 11320 4528 2264 4528 0 0 0 0 0 1492 650 192 650 3811 3811 Credit Card Fees 76127 75840 96 191 Printing and Publications 6183 618 5565 Postage and Shipping 3019 302 2717 Bad Debt 887 887 1214 68 1146 4269224 4066569 72418 130237 2201431 1567136 820505 1375415 0 276719 0 0 0 0 3175 2327 12554 2429 5036 10125 228783 231240 611233 357095 0 0 0 3870163 3820057 2191 4193267 3793811 4195458 3793811 X -325295 26246 -325295 26246 3870163 3820057 354213 -2672 X false true X true false X 4659401 4125058 4073903 4748012 4603052 22209426 0 0 4659401 4125058 4073903 4748012 4603052 22209426 0 22209426 36424 27282 12496 5103 81305 0 5968 6474 -1169 -17559 -6286 22284445 0.99660 0.99530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5842 1087 4755 6712 1342 5370 10125 357095 X 4620765 -2672 -2672 4623437 4623437 4269224 4269224 4269224 Part X : FIN48 Footnote The Organization is exempt from federal and state income taxes under Internal Revenue Code (IRC) Section 501(C)(3). Furthermore, the Organization is a supporting organization but not a private foundation under the IRC.In accordance with Financial Accounting Standards Board pronouncements, management evaluated its tax positions and determined that its positions are more likely than not to be sustained upon examination by federal and state taxing authorities. Consequently, no provision for income taxes has been included in the accompanying financial statements. true 0 0 Tuition fees to schools in Arizona 560 3877576 Grantmaker's Description of How Grants are Used The Jewish Tuition Organization (JTO) is an Arizona-approved School Tuition Organization. Grants for tuition scholarships are given to qualified private elementary and secondary Arizona schools, on behalf of selected students. JTO verifies that the students are actively attending those schools. Rabbi Shmuel Field Board Member 3300 Scholarship Tuition Rabbi Gavriel Goetz Board Member 14292 Scholarship Tuition Rabbi Raphael Landesman Board Member 31602 Scholarship Tuition Jay Bycer Board Member 30006 Scholarship Tuition Irwin Sheinbein Board Member 22960 Scholarship Tuition Form 990, Part VI, Section B, Line 11b The Executive Director of the organization distributes a pdf copy of the Form 990 to the Treasurer and board President for review and comment prior to the return being filed. Form 990, Part VI, Section B, Line 12c Each board member, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflicts of interest policy: has read and understands the policy, has agreed to comply with the policy, and understands the organization is a not-for-profit and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.Periodic reviews:To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: A. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of an arm's length transaction. B: Whether partnerships, joint ventures, and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Procedure for addressing a conflict of interest:An interested person may make a presentation at the governing board or committee meeting, but after the presentation, they shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.Violations of the conflicts of interest policy:If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take the appropriate disciplinary and corrective action. Form 990, Part VI, Section B, Line 15a The board uses comparable salaries of executive directors for organizations of like structure. Form 990, Part VI, Section C, Line 18 Individuals can call and request documents. The organization will respond to all requests within three business days. They may be charged a small copying fee for the documents requested. Form 990, Part VI, Section C, Line 19 Individuals can call and request documents. The organization will respond to all requests within three business days. They may be charged a small copying fee for the documents requested.