2024-07-15T14:22:08-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 1145 BROADWAY SUITE 1300 TACOMA WA 98402 990 2022-09-01 750808797 JEWISH FEDERATION OF FORT WORTH & TARRANT COUNTY JEWI 8175690892 4049 KINGSRIDGE ROAD FORT WORTH TX 76109 BARRY ABELS EXECUTIVE DIRECTOR 8175690892 2024-07-15 1 BARRY ABELS 999009999 0 ROSALINDA MARIKAR CPA P01684134 2532721555 2024-07-10 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BARRY ABELS 4049 KINGSRIDGE ROAD FORT WORTH TX 76109 7691988 0 X WWW.TARRANTFEDERATION.ORG X 1956 TX TO PROMOTE VIBRANT, ENGAGED, AND SECURE JEWISH COMMUNITIES LOCALLY, IN ISRAEL, AND AROUND THE WORLD. 28 28 16 97 0 0 1625891 1140203 24063 31991 474413 1301627 -20979 -9021 2103388 2464800 314467 289029 0 0 783146 884148 0 0 164160 714594 725514 1812207 1898691 291181 566109 17444122 17820658 891678 1024097 16552444 16796561 X TO BUILD A STRONG AND UNIFIED JEWISH COMMUNITY IN ORDER TO ENSURE WELL-BEING AND CONTINUITY OF THE JEWISH PEOPLE IN TARRANT COUNTY, IN ISRAEL, AND THROUGHOUT THE WORLD. THE FEDERATION PURSUES ITS MISSION THROUGH FUNDRAISING, COMMUNITY-WIDE PROGRAMMING, SUPPORTING JEWISH EDUCATION, FOSTERING COMMUNICATION AND COOPERATING AMONG JEWISH ORGANIZATIONS, AND BY BUILDING STRONG RELATIONSHIPS WITH ISRAEL AND THE COMMUNITY AT LARGE. 0 0 904143 31991 JEWISH FAMILY SERVICES-PROVIDED COUNSELING, FAMILY ASSISTANCE; SENIORS AND RESETTLEMENT OF JEWS FROM OTHER COUNTRIES INTO THE UNITED STATES WHEN NEED HAS EXISTED AND IF STAFF IS AVAILABLE TO MEET THE NEED, HOWEVER THIS HAS NOT OCCURRED IN THE LAST FEW YEARS. 289029 289029 FUNDING FOR VARIOUS INTERNATIONAL, NATIONAL, AND LOCAL AGENCIES. 152144 COMMUNITY SERVICE-PROVIDES SERVICES FOR THE ANNUAL CAMPAIGN AND THE FOLLOWING PROGRAMS OR SERVICES: MANAGEMENT AND ADMINISTRATION OF PROPERTY AND SERVICES; COMMUNITY RELATIONS; LEADERSHIP DEVELOPMENT AND ENDOWMENT. 1345316 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 24 0 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 1 0 0 0 1 1 1 1 1 0 0 0 1 1 0 0 1 0 0 0 X BARRY ABELS 8175690892 4049 KINGSRIDGE ROAD FORT WORTH TX 76109 TODD BLUMENFIELD PRESIDENT 5.00 X X 0 0 0 JENNFIER LEVI SECRETARY 1.00 X X 0 0 0 DAVID EBERSTEIN TREASURER 1.00 X X 0 0 0 JOE MINTZ VP ADMINISTRATION 1.00 X X 0 0 0 LINDA HOCHSTER VP CAMPAIGN 1.00 X X 0 0 0 ROBERT CHICOTSKY VP CAMPAIGN 1.00 X X 0 0 0 KAREN SILVERBERG VP COMMUNITY RELATIONS 1.00 X X 0 0 0 CYNTHIA ALKON VP RISK MANAGEMENT 1.00 X X 0 0 0 MICHAEL BERKOWITZ VP RISK MANAGEMENT 1.00 X X 0 0 0 JEFF HOCHSTER FOUNDATION CHAIR 1.00 X X 0 0 0 SANDRA HOLLANDER IMMEDIATE PAST PRESIDENT 5.00 X X 0 0 0 DR BARRY SCHNEIDER JEWISH FAMILY SERVICE CHAIR 1.00 X 0 0 0 MIKE HERMAN EX-OFFICIO: PRESIDENT-ELECT 1.00 X 0 0 0 ALY HALPERN PRESIDENTIAL APPOINTMENT 1.00 X 0 0 0 DR ANDREW MILLER PRESIDENTIAL APPOINTMENT 1.00 X 0 0 0 BARBARA COHEN DIRECTOR 1.00 X 0 0 0 BARRY GOLDFARB DIRECTOR 1.00 X 0 0 0 DR GENE POSNOCK DIRECTOR 1.00 X 0 0 0 JANE COHEN DIRECTOR 1.00 X 0 0 0 JONATHAN SUDER DIRECTOR 1.00 X 0 0 0 LANI GORDON DIRECTOR 1.00 X 0 0 0 MICHAEL KAPIN DIRECTOR 1.00 X 0 0 0 NOREEN HOUSTON DIRECTOR 1.00 X 0 0 0 RABBI ANDREW BLOOM DIRECTOR 1.00 X 0 0 0 RABBI BRIAN ZIMMERMAN DIRECTOR 1.00 X 0 0 0 RABBI DOV MANDEL DIRECTOR 1.00 X 0 0 0 RABBI LEVI GUREVITCH DIRECTOR 1.00 X 0 0 0 STEVE KATTEN DIRECTOR 1.00 X 0 0 0 BARRY ABELS EXECUTIVE DIRECTOR 40.00 X 122154 0 2240 CAROLE ROGERS JFS DIRECTOR 40.00 X 144429 0 5120 266583 0 7360 2 0 0 0 CLIFTON LARSON ALLEN 801 CHERRY ST SUITE 1400 FORT WORTH TX 76102 ACCOUNTING SERVICES 125662 1 28880 27000 1084323 1140203 COUNSELING FEES 812900 31991 31991 31991 582039 582039 8400 0 8400 8400 8400 5925297 5205709 719588 719588 719588 0 28880 21479 -21479 -21479 MISCELLANEOUS 900003 4058 4058 4058 2464800 31991 0 1292606 289029 289029 123951 24790 55778 43383 638177 570492 29784 37901 57539 44942 6460 6137 64481 50365 7239 6877 149643 149643 69164 69164 59290 42589 13361 3340 10869 595 10274 40407 21298 6311 12798 66753 50066 9178 7509 10786 10108 373 305 9766 3015 3713 3038 14951 5233 5345 4373 26594 14863 6451 5280 23456 10245 11880 1331 PROGRAM EXPENDITURES 159558 159558 DUES & SUBSCRIPTIONS 31034 22406 1025 7603 OTHER 23477 11696 11781 EVENT EXPENSES 11309 11309 18457 2717 13510 2230 1898691 1345316 389215 164160 67614 123067 1160554 1146228 299081 330678 5250 4565 8385 14685 758840 297237 451942 461603 15451296 15632402 0 107430 17444122 17820658 57111 121970 291130 289877 11426 279181 265256 252830 346994 891678 1024097 X 2641996 2762895 13910448 14033666 16552444 16796561 17444122 17820658 566109 -321992 0 X 0 1 X 1 0 X 1268908 1057727 1394705 1625891 1140203 6487434 1268908 1057727 1394705 1625891 1140203 6487434 1308931 5178503 520372 468540 289970 455844 590439 2325165 451067 304 4058 455429 9268028 107188 0.55870 0.57590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 1,067. 2021 AMOUNT: $ 304. 2022 AMOUNT: $ 4,058. SETTLEMENT INCOME - 2020 AMOUNT: $ 450,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5 0 -25000 373901 0 0 16579689 15000 920156 775277 16739568 19269429 233986 -2437169 486557 16579689 16808467 154352 2871924 565314 19269429 16454962 40533 1045749 648245 84532 16808467 12348381 2103509 774100 460290 102430 14663270 0.16190 0.02970 0.80840 0 0 94645 94645 484605 212074 272531 179590 85163 94427 461603 FUNDS HELD FOR OTHERS 234865 OPERATING LEASE 112129 346994 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS ARE RESTRICTED FOR THE FOLLOWING USES: DONOR ADVISED FUNDS; EDUCATION PROGRAMS; ISRAEL/OVERSEAS PROGRAMS; JEWISH FAMILY SERVICES PROGRAM; LEADERSHIP PROGRAMS; AND FUTURE OPERATIONS. PART X, LINE 2: THE ORGANIZATION IS A QUALIFIED NON-PROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION AS DEFINED IN THE IRC. INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE ORGANIZATIONS EXEMPT PURPOSES IS SUBJECT TO TAX UNDER IRC SECTION 511. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAX IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION APPLIED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TO THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. UNDER ASC TOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED. THE ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES HAS NO IMPACT ON THE ORGANIZATIONS CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY UNRECOGNIZED TAX BENEFITS THAT SHOULD BE RECORDED. FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES RELATED TO TAXES. THE ORGANIZATION IS STILL OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM 2019 FORWARD. ANNUAL CAMPAIGN KICK-OFF 28880 28880 1215 10061 3400 6803 28880 28880 1215 10061 3400 6803 21479 -21479 1 THE JEWISH EDUCATION AGENCY 4050 S HULEN ST FORT WORTH TX 76109 752833705 501(C)(3) 25000 0 N/A N/A LIL GOLDMAN PRE-SCHOOL AND CAMP SHALOM FINANCIAL AID BETH-EL CONGREGATION 4900 BRIARHAVEN ROAD FORT WORTH TX 76109 750989423 501(C)(3) 11900 0 N/A N/A CHANNUKA IN NYC, MATCHING CAMP SCHOLARSHIPS, TEACHER TRAINING, AND SYLVIA WOLENS PRIME TIMERS. CAMP IMPACT 1309 BRITTANY LANE ARLINGTON TX 76013 474372273 501(C)(3) 9600 0 N/A N/A CAMP OPERATIONS CHABAD OF SOUTHLAKE 1970 E DOVE ROAD SOUTHLAKE TX 76092 272413318 501(C)(3) 6000 0 N/A N/A JEWISH LEARNING INSTITUTE, AND CAMP GAN ISRAEL. JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY ST NEW YORK NY 10004 131624240 501(C)(3) 176020 0 N/A N/A ANNUAL ALLOCATION BALANCE AND FAIRSHARE DUE. 5 PART I, LINE 2: THE BOARD REVIEWS MONTHLY DETAILED REPORTS COVERING THE JEWISH FAMILY SERVICES PROGRAM AND THE ASSISTANCE PROVIDED. GRANTS PROVIDED TO OTHER ORGANIZATIONS ARE ONLY MADE TO 501(C)3 AND GOVERNMENTAL INSTITUTIONS. THE BOARD DOES NOT FEEL FURTHER MONITORING IS NECESSARY. FEDERATION LENDERSLLC LENDER 28876 FEDERATIONAL LENDERS IS AN LLC THAT WAS FORMED IN ORDER TO PROVIDE FINANCING FOR THE PURCHASE OF LAND AND CONSTRUCTION OF THE FEDERATION'S HEADQUARTERS IN FORT WORTH. BARRY ABELS IS THE MANAGER OF FEDERATION LENDERS. 0 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS (CONT): NEITHER IS A MEMBER OF THE LLC. THE LOAN WAS MADE IN 2005 FOR $410,000 AND THE BALANCE DUE TO FEDERATION LENDERS WAS $265,256 AT 8/31/23. DURING FISCAL YEAR 2022-2023, THE PRINCIPAL PAY-DOWN ON THE NOTE WAS $13,925 AND THE INTEREST EXPENSE PAID WAS $14,951. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS MADE OF THE OFFICERS OF THE BOARD, ALL OF WHICH SERVE ON THE GOVERNING BODY. THEY ARE MADE WHEN AND IF ACTION IS NEEDED BETWEEN MEETINGS AND A SPECIAL MEETING CANNOT BE CALLED OR IS UNNECESSARY DUE THE THE ITEM BEING TIMELY, BUT NOT OVERLY CRITICAL. ANY DECISION IS REPORTED AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION A, LINE 2 JEFF AND LINDA HOCHSTER HAVE A FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 ANY MEMBER OF THE JEWISH COMMUNITY WHO IS A RESIDENT OF AND LIVES IN TARRANT COUNTY, OR A NEARBY COUNTY, IS AT LEAST 18, AND WHO PAYS A PLEDGE MAY BECOME A MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE NOMINATING COMMITTEE NOMINATES DIRECTORS FOR THE MEMBERSHIP TO VOTE ON AT THE ANNUAL MEETING. MEMBERS ALSO ELECT THE OFFICERS AT THE ANNUAL MEETING FROM THE BOARD OF DIRECTORS. THE BOARD PRESIDENT MAY APPOINT THREE DIRECTORS FROM THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS MAY BE ALTERED, AMENDED OR REPEALED OR NEW BYLAWS MAY BE ADOPTED ONLY BY THE MEMBERS OF THE CORPORATION, AT ANY MEETING OF THE MEMBERS AT WHICH A QUORUM IS PRESENT, BY THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS OF THE MEMBERS PRESENT AT SUCH MEETING. THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING HELD IN EITHER MAY OR JUNE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE AND ASSOCIATE DIRECTOR, THE BOARD PRESIDENT AND TREASURER AND THE BOARD FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12 ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, COMMITTEE MEMBERS, AND EMPLOYEES IN A POSITION OF INFLUENCE ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY AND REAFFIRM THEIR UNDERSTANDING AND COMPLIANCE WITH THE POLICY. OFFICERS, DIRECTORS, AND COMMITTEE MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AS SOON AS POSSIBLE SHOULD ONE ARISE TO THE PRESIDENT OF THE BOARD, WHILE STAFF REPORT TO THEIR IMMEDIATE SUPERVISOR. THE AFFECTED PERSON MUST THEN ABSTAIN FROM VOTING OR ACTING ON THE PARTICULAR ITEM, AND MUST ABSTAIN FROM PARTICIPATING IN OR ATTEMPTING TO INFLUENCE THE DECISION-MAKING PROCESS IN ANY WAY. THEY MAY PROVIDE RELEVANT FINANCIAL INFORMATION UPON REQUEST. ALL DISCLOSURES REPORTED IN THE ANNUAL MEETING AND ANY OTHER MEETING HELD BY THE BOARD OF DIRECTORS WILL BE REFLECTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE SERVES AS THE PERSONNEL COMMITTEE AND CONDUCTS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR'S SALARY. RECOMMENDATIONS REGARDING SALARY INCREASES FOR OTHER EMPLOYEES ARE MADE BY THE EXECTIVE DIRECTOR AND THE PERSONNEL COMMITTEE TO THE FINANCE COMMITTEE BASED ON PERFORMANCE APPRAISALS AND COST OF LIVING ADJUSTMENTS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023 FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION TO THE PUBLIC AT ITS OFFICE AND UPON WRITTEN REQUEST. LOUIS H AND MADALYN B BARNETT FOUNDATION 4049 KINGSRIDGE ROAD FORT WORTH TX 76109 752152949 SUPPORTING MISSION OF THE JEWISH FEDERATION OF FORT WORTH TX 501(C)(3) LINE 12C, III-FI N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 LOUIS H AND MADALYN B BARNETT FOUNDATION S 27000