2024-11-15T14:45:22-06:00 2022-12-31 060903326 WHITTLESEY PC 14 BOBALA RD HOLYOKE MA 01040 990 2022-01-01 042127023 JEWISH FEDERATION OF WESTERN MASSACHUSETTS INC JEWI 4137374313 1160 DICKINSON STREET SPRINGFIELD MA 01108 NORA GORENSTEIN CHIEF EXECUTIVE OFFICER 4137374313 2024-11-11 1 0 THOMAS DOWLING P01232667 4135363970 2022 2024-10-15 13:58:12Z X NORA GORENSTEIN 1160 DICKINSON STREET SPRINGFIELD MA 01108 6290603 0 X WWW.JEWISHWESTERNMASS.ORG X 1926 MA TO ENSURE CONTINUITY AND WELL-BEING OF A VIBRANT JEWISH COMMUNITY 52 52 19 300 0 0 2022664 2310227 0 0 3238517 1796687 0 40 5261181 4106954 2261233 1382231 0 0 728081 700268 0 0 429510 573844 615807 3563158 2698306 1698023 1408648 56590523 47889200 1429108 1243045 55161415 46646155 X TO ENSURE THE CONTINUITY AND WELL BEING OF THE JEWISH COMMUNITY IN WESTERN MA, ISRAEL AND THE WORLD BY TEACHING THE VALUES OF TORAH (JEWISH LEARNING), KLAL YISRAEL (RESPONSIBILITY OF EACH OTHER), TIKKUN OLAM (REPAIRING THE WORLD) AND TZEDAKAH (JUSTICE, RIGHTEOUSNESS AND PHILANTHROPY) THE FEDERATION, TOGETHER WITH ITS WORLDWIDE PARTNERS, EDUCATES, ADVOCATES FOR, AND SUPPORTS THE JEWISH COMMUNITY LOCALLY AND WORLDWIDE BY PLANNING AND EVALUATING STRATEGICALLY, RAISING AND ALLOCATING FUNDS AND DEVELOPING, INSPIRING AND PROVIDING LEADERSHIP. 0 0 1718485 1382231 THE JEWISH ENDOWMENT FOUNDATION (JEF) PROVIDES PLANNED GIVING OPPORTUNITIES TO INDIVIDUALS AND PROVIDES FUNDING FOR MANY JEWISH AGENCIES AS WELL AS NON-JEWISH, NON-PROFIT AGENCIES. 22381 180162 RACHEL'S TABLE PROVIDES FOOD DISTRIBUTION PROGRAMS TO ALLEVIATE HUNGER AND REDUCE FOOD WASTE IN THE WESTERN MASSACHUSETTS AREA. 1740866 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 52 52 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA CT FL X NORA GORENSTEIN 4137374313 1160 DICKINSON STREET SPRINGFIELD MA 01108 X ANYA GRIFFITH CO-PRESIDENT 10.00 X X 0 0 0 ROBYN NEWHOUSE CO-PRESIDENT 10.00 X X 0 0 0 TANI SAPIRSTEIN VICE PRESIDENT 10.00 X X 0 0 0 DAVID SLOVITER VICE PRESIDENT 10.00 X X 0 0 0 MOLLY PARR SECRETARY 10.00 X X 0 0 0 LARA CURTIS IMMEDIATE PAST PRESIDENT 10.00 X X 0 0 0 STEVE DANE JEF CHAIR 10.00 X 0 0 0 BETSY GABERMAN TRUSTEE 1.00 X 0 0 0 ADAM DEUTSCH TRUSTEE 1.00 X 0 0 0 FRANK ROBERTS TRUSTEE 1.00 X 0 0 0 MAX SCHNAPER TRUSTEE 1.00 X 0 0 0 SARAH SHTRAX TRUSTEE 1.00 X 0 0 0 MIRYAM KABAKOV TRUSTEE 1.00 X 0 0 0 HENIA LEWIN TRUSTEE 1.00 X 0 0 0 CORRIE TRATTNER TRUSTEE 1.00 X 0 0 0 JOSHUA VOGEL TRUSTEE 1.00 X 0 0 0 MAXINE STEIN TRUSTEE 1.00 X 0 0 0 MICHELLE ANFANG TRUSTEE 1.00 X 0 0 0 RICHARD GOLDSTEIN TRUSTEE 1.00 X 0 0 0 ANNE BUSSLER TRUSTEE 1.00 X 0 0 0 RICHARD ALPERT TRUSTEE 1.00 X 0 0 0 JEAN CHERDACK TRUSTEE 1.00 X 0 0 0 JUANITA MOSS TRUSTEE 1.00 X 0 0 0 YITZ MOSS TRUSTEE 1.00 X 0 0 0 ERIC WEISS TRUSTEE 1.00 X 0 0 0 HENIA LEWIN TRUSTEE 1.00 X 0 0 0 BETH GOLDSTEIN TRUSTEE 1.00 X 0 0 0 JOEL FELDMAN TRUSTEE 1.00 X 0 0 0 JOAN ROSNER TRUSTEE 1.00 X 0 0 0 LISA NEWMAN TRUSTEE 1.00 X 0 0 0 JOEL CREEGER TRUSTEE 1.00 X 0 0 0 CAROL ENGELSON TRUSTEE 1.00 X 0 0 0 ANDREW BLUMENTHAL TRUSTEE 1.00 X 0 0 0 SANDRA MACKLER TRUSTEE 1.00 X 0 0 0 SHEILA ADAMS TRUSTEE 1.00 X 0 0 0 RICHARD GABERMAN TRUSTEE 1.00 X 0 0 0 JAY LOEVY TRUSTEE 1.00 X 0 0 0 DIANE TRODERMAN TRUSTEE 1.00 X 0 0 0 ELLIOT ML BLOOM TRUSTEE 1.00 X 0 0 0 GERALD B BERG TRUSTEE 1.00 X 0 0 0 JEFFREY H MANDELL TRUSTEE 1.00 X 0 0 0 DONNA FELDMAN TRUSTEE 1.00 X 0 0 0 ANN PAVA TRUSTEE 1.00 X 0 0 0 EDWARD GREENBAUM TRUSTEE 1.00 X 0 0 0 STEVEN DANE TRUSTEE 1.00 X 0 0 0 SUSAN WEISS FIRESTONE TRUSTEE 1.00 X 0 0 0 SUSAN KLINE TRUSTEE 1.00 X 0 0 0 SUZE GOLDMAN TRUSTEE 1.00 X 0 0 0 RONDA PARISH TRUSTEE 1.00 X 0 0 0 BEN FALK TRUSTEE 1.00 X 0 0 0 HAROLD GRINSPOON TRUSTEE 1.00 X 0 0 0 NORA GORENSTEIN CHIEF EXECUTIVE OFFICER 40.00 X 101733 0 429 BRUCE TURCOTTE CONTROLLER 40.00 X 41182 0 429 142915 0 858 1 0 0 0 0 392129 1918098 2310227 1064076 1064076 2916260 2183649 732611 732611 732611 MISCELLANEOUS INCOME 900099 40 40 40 4106954 40 0 1796687 1382231 1382231 377893 109589 147378 120926 221526 64243 86395 70888 5490 1592 2141 1757 48493 14063 18912 15518 46866 13591 18278 14997 49364 14316 19252 15796 28500 8265 11115 9120 43505 12616 16967 13922 53985 15656 21054 17275 129892 15197 65015 49680 41028 11898 16001 13129 7341 2129 2863 2349 10166 2948 3965 3253 34159 9906 13322 10931 25438 7377 9921 8140 OTHER SUPPLIES 192429 55249 75351 61829 2698306 1740866 527930 429510 8596 26669 631080 958655 146529 210048 108917 110624 615324 378923 203441 236401 50542761 41895947 4940618 4450856 8581 0 56590523 47889200 139848 172816 660319 243621 628941 563080 0 263528 1429108 1243045 X 4614904 3529326 50546511 43116829 55161415 46646155 56590523 47889200 X 1408648 -9927348 3440 X 0 1 X 1 0 X 1588087 1816064 2954081 2022664 2310227 10691123 1588087 1816064 2954081 2022664 2310227 10691123 10691123 1006404 1085561 998747 1230420 1058919 5380051 16071174 0.66520 0.66460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80 1259321 502098 7909546 1 1 0 1 X 55483379 1531374 -8652447 2015503 46346803 49296021 559800 7858470 2307910 -76998 55483379 44682327 2504038 5323073 2896267 317150 49296021 39904566 1069314 8107297 3428003 970847 44682327 39809289 5338832 -1994210 2541617 707728 39904566 0.08000 0.10000 0.82000 0 0 153918 110489 43429 373943 268434 105509 87463 87463 236401 STATE OF ISRAEL BONDS 4450856 F 4450856 ALLOCATION PAYABLE 263528 263528 PART IV, LINE 2B: THE ORGANIZATION HAS ENTERED INTO VARIOUS CHARITABLE TRUSTS AND CHARITABLE GIFT ANNUITIES. THESE AGREEMENTS REQUIRE PERIODIC PAYMENT TO DESIGNATED BENEFICIARIES AND TERMINATE EITHER AT A SPECIFIC TIME OR UPON THE DEATH OF THE DESIGNATED INDIVIDUAL. UPON TERMINATION, THE REMAINING ASSETS OF THE ANNUITY OR REMAINDER TRUST WILL BE TRANSFERRED TO THE NAMED BENEFICIARY TO BE USED IN ACCORDANCE WITH THE DONOR'S INTENT. ASSETS RECEIVED ARE RECORDED AT FAIR VALUE ON THE DATE THE AGREEMENT OR TRUST IS RECOGNIZED, AND A LIABILITY IS RECORDED EQUAL TO THE PRESENT VALUE OF THE ESTIMATED FUTURE OBLIGATIONS BASED ON MORTALITY RATES DERIVED FROM ORDINARY LIFE ANNUITY TABLES. WHEN THE NAMED BENEFICIARY IS THE ORGANIZATION, THE REMAINING ASSETS (DIFFERENCE BETWEEN THE FAIR VALUES OF ASSETS CONTRIBUTED AND ESTIMATED FUTURE OBLIGATIONS) ARE RECOGNIZED AS CONTRIBUTION REVENUE. WHEN THE NAMED BENEFICIARY IS OTHER THAN THE ORGANIZATION, THE REMAINING ASSETS ARE RECOGNIZED AS A LIABILITY DUE TO OTHERS. ISRAEL 0 0 INVESTMENTS IN STATE OF ISRAEL BONDS 4450856 0 0 0 0 0 0 4450856 0 4450856 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 0 ALLIANCE OF ORTHODOX CONGREGATIONS 2 EUNICE DRIVE LONGMEADOW MA 01106 205982153 501(C)3 12607 0 GENERAL SUPPORT ANTI-DEFAMATION LEAGUE 823 UNITED NATIONS PLAZA NEW YORK NY 10017 132887439 501(C)3 6200 0 GENERAL SUPPORT BOSTON UNIVERSITY 881 COMMONWEALTH AVE BOSTON MA 02215 042103547 501(C)3 8600 0 GENERAL SUPPORT BRANDEIS UNIVERSITY 415 SOUTH STREET MS 122 WALTHAM MA 02453 042103552 501(C)5 7750 0 GENERAL SUPPORT CONGREGATION SONS OF ZION 378 MAPLE STREET HOLYOKE MA 01040 042396763 501(C)3 10456 0 GENERAL SUPPORT HAROLD GRINSPOON FOUNDATION 380 UNION STREET WEST SPRINGFIELD MA 01089 046685725 501(C)6 6000 0 GENERAL SUPPORT HEALING ACROSS THE DIVIDES 72 LAUREL PARK NORTHAMPTON MA 01060 201948432 501(C)3 5500 0 GENERAL SUPPORT HILLEL HOUSE AT UMASS 388 NORTH PLEASENT STREET AMHERST MA 01002 043110103 501(C)3 29115 0 GENERAL SUPPORT JEWISH COMMUNITY CENTER 1160 DICKINSON STREET SPRINGFIELD MA 01108 042103802 501(C)3 10076 0 GENERAL SUPPORT JEWISH COMMUNITY CENTER OF GREATER ORLANDO 851 NORTH MAITLAND AVENUE MAITLAND FL 32751 237448234 501(C)3 12000 0 GENERAL SUPPORT JEWISH FAMILY SERVICE OF WESTERN MASS 15B LENOX STREET SPRINGFIELD MA 01108 042104352 501(C)3 7060 0 GENERAL SUPPORT JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 591945109 501(C)3 12230 0 GENERAL SUPPORT JEWISH FEDERATION OF THE BERKSHIRES 196 SOUTH STREET PITTSFIELD MA 01201 042131409 501(C)3 17668 0 GENERAL SUPPORT JEWISH FEDERATION OF WESTERN MASSACHUSETTS 1160 DICKINSON STREET SPRINGFIELD MA 01108 042127023 501(C)4 338408 0 GENERAL SUPPORT JEWISH FEDERATION OF NORTH AMERICA 25 BORADWAY 1TH FLOOR NEW YORK NY 10004 131624240 501(C)5 9850 0 GENERAL SUPPORT JEWISH NATIONAL FUND 78 RENDALL AVENUE ROCKVILLE NY 11570 131659627 501(C)3 12200 0 GENERAL SUPPORT JGS LIFECARE 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 501(C)3 32995 0 GENERAL SUPPORT JIMMY FUND 10 BROOKLINE PLACE WEST 6TH FLOOR BROOKLINE MA 02445 042263040 501(C)3 10000 0 GENERAL SUPPORT LANDER GRINSPOON ACADEMY 257 PROSPECT STREET NORTHAMPTON MA 01060 043304825 501(C)3 33034 0 GENERAL SUPPORT LUBAVITCHER YESHIVA ACADEMY 1148 CONVERSE STREET LONGMEADOW MA 01106 046004494 501(C)3 98346 0 GENERAL SUPPORT MAKE A WISH MASSACHUSETTS & RHODE ISLAND 181 PARK AVENUE WEST SPRINGFIELD MA 01089 222867371 501(C)3 6000 0 GENERAL SUPPORT MOVE TO HEAL 45 NE INDUSTRIAL ROAD BRANFORD CT 06405 863702813 501(C)3 7500 0 GENERAL SUPPORT NEW ENGLAND JEWISH ACADEMY 300 BLOOMFIELD WEST HARTFORD CT 06117 061455973 501(C)3 12162 0 GENERAL SUPPORT PAN MASS CHALLENGE 77 FOURTH AVENUE NEEDHAM MA 02494 042746912 501(C)3 7916 0 GENERAL SUPPORT RACHEL'S TABLE 1160 DICKINSON STREET SPRINGFIELD MA 01108 042127023 501(C)3 66285 0 GENERAL SUPPORT RETT SYNDROME RESEARCH TRUST 67 UNDER CLIFF ROAD TRUMBULL CT 06611 260687439 501(C)4 6000 0 GENERAL SUPPORT SINAI TEMPLE 1100 DICKINSON STREET SPRINGFIELD MA 01108 042655369 501(C)3 36781 0 GENERAL SUPPORT SPRINGFIELD JEWISH COMMUNITY 1160 DICKINSON STREET SPRINGFIELD MA 01108 042103802 501(C)3 211592 0 GENERAL SUPPORT TEMPLE BETH EL 979 DICKINSON STREET SPRINGFIELD MA 01108 131659707 501(C)3 91356 0 GENERAL SUPPORT UNITED ISRAEL APPEAL 25 BROADWAY SUITE 1700 NEW YORK NY 100041010 131760102 501(C)5 6319 0 GENERAL SUPPORT PART I, LINE 2: APPLICATIONS WITH A DEADLINE ARE DISTRIBUTED TO INVITED QUALIFYING CHARITIES WITH A CHARITABLE, EDUCATIONAL OR RELIGIOUS PURPOSE. COMPLETED APPLICATIONS ARE REVIEWED AND ALLOCATIONS DETERMINED BY THE ALLOCATION COMMITTEE AND THEN APPROVED BY THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR PRIOR TO ANY DISBURSEMENT OF FUNDS THE DONORS OF DONOR ADVISED FUNDS COMPLETE APPLICATIONS RECOMMENDING DONATIONS FOR CHARITABLE, EDUCATIONAL OR RELIGIOUS PURPOSES THESE APPLICATIONS ARE REVIEWED AND APPROVED BY THE ENDOWMENT ADVISORY BOARD, THE EXECUTIVE DIRECTOR PRIOR TO ANY DISBURSEMENT OF FUNDS FORM 990, PART VI, SECTION A, LINE 2 IN SEVERAL INSTANCES, MEMBERS OF THE BOARD OF DIRECTORS HAD FAMILY RELATIONSHIPS AS FOLLOWS, BETSY GABERMAN, RICHARD GABERMAN, AND JONNA GABERMAN - FAMILY RELATIONSHIP. DIANE TRODERMAN AND HAROLD GRINSPOON - FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 EVERY JEWISH CONTRIBUTOR TO THE FUNDRAISING CAMPAIGNS OF THE ORGANIZATION SHALL BE A MEMBER FOR THE FISCAL YEAR DURING WHICH SUCH CONTRIBUTION IS MADE. FORM 990, PART VI, SECTION A, LINE 7A ALL JEWISH CONTRIBUTORS TO THE FUNDRAISING CAMPAIGNS DURING THE FISCAL YEAR MAY VOTE AT THE ANNUAL MEETING OF THE ORGANIZATION FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY MANAGEMENT FOR ACCURACY AND THEN REVIEWED BY THE FINANCE COMMITTEE PRIOR TO ITS FILING, ALL MEMBERS OF THE BOARD OF TRUSTEES RECEIVE A COPY OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE AWARE OF ANY CONFLICTS OF INTEREST AND MONITOR THEM. PERSONS WITH CONFLICTS ARE PREVENTED FROM VOTING ON ANY RELATED MATTERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF EXECUTIVE DIRETOR AND OTHER KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OR THE BOARD OF DIRECTORS. NO ONE ON THIS BOARD HAD A CONFLICT OF INTEREST WITH THE EXECUTIVE WHOSE COMPENSATION WAS BEING EVALUATED IN DETERMINING THE APPROPRIATENESS OF THE SALARY. THE COMMITTEE TOOK INTO CONSIDERATION COMPENSATION PAID TO EXECUTIVES EMPLOYED BY SIMILARLY SITUATED ORGANIZATIONS. THE DECISION MADE BY THE EXECUTIVE COMMITTEE AS TO SALARY AMOUNTS WERE ADEQUATELY AND CONTEMPORANEOUSLY DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 18 COPIES ARE AVAILABLE AT THE ORGANIZATION'S OFFICE AT 1160 DICKINSON STREET, SPRINGFIELD, MA 01108. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE OFFICES OF THE ORGANIZATION FORM 990, PAGE 1, ITEM B IN 2022, THE ORGANIZATION EXPERIENCED SIGNIFICANT STAFF CAPACITY CHALLENGES THAT REQUIRED AMENDMENTS TO THE ORIGINAL 990 UPON FURTHER REVIEW. THESE ISSUES HAVE SINCE BEEN ADDRESSED. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE TRUST AND ANNUITY OBLIGATIONS 3,440. JEF PROPERTIES INC 1160 DICKINSON STREET SPRINGFIELD MA 01108 050539141 HOLD ASSETS' TITLE & UPON SALE, TRANSFERS NET PROCEEDS TO JEWISH FEDERATION MA 501(C)(2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0