2025-06-26T09:17:53-05:00 2023-12-31 060903326 WHITTLESEY PC 14 BOBALA RD HOLYOKE MA 01040 990 2023-01-01 042127023 JEWISH FEDERATION OF WESTERN MASSACHUSETTS INC JEWI 4137374313 1160 DICKINSON STREET SPRINGFIELD MA 01108 ADAM SOLENDER INTERIM CHIEF EXECUTIVE OFFICER 4137374313 2025-06-25 1 0 THOMAS DOWLING P01232667 4135363970 2023 2025-03-06 01:10:19Z X ADAM SOLENDER 1160 DICKINSON STREET SPRINGFIELD MA 01108 13327216 0 X WWW.JEWISHWESTERNMASS.ORG X 1926 MA TO ENSURE CONTINUITY AND WELL-BEING OF A VIBRANT JEWISH COMMUNITY 52 52 15 0 0 0 2310227 1749694 0 0 1796687 3964851 40 -51122 4106954 5663423 1382231 3846410 0 0 700268 806521 0 0 452903 615807 763930 2698306 5416861 1408648 246562 47889200 51177662 1243045 1083386 46646155 50094276 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 4390042 3846410 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. 4390042 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 0 1 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 15 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 ADAM SOLENDER 4137374313 1160 DICKINSON STREET SPRINGFIELD MA 01108 X ROBYN NEWHOUSE TRUSTEE 1.00 X 0 0 0 MOLLY PARR SECRETARY 1.00 X X 0 0 0 FRANK ROBERTS PRESIDENT 1.00 X 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 HENNEY LEWIN TRUSTEE 1.00 X 0 0 0 CORRIE TRATTNER TRUSTEE 1.00 X 0 0 0 JOSHUA VOGEL TREASURER 1.00 X X 0 0 0 CAROL ENGELSON VICE PRESIDENT 1.00 X X 0 0 0 MARK GOLD TRUSTEE 1.00 X 0 0 0 BRUCE HERZBERG TRUSTEE 1.00 X 0 0 0 RONI GOLD TRUSTEE 1.00 X 0 0 0 LISA KATZ TRUSTEE 1.00 X 0 0 0 NORA GORENSTEIN CHIEF EXECUTIVE OFFICER 40.00 X 121404 0 421 BRUCE TURCOTTE CONTROLLER 40.00 X 0 0 0 121404 0 421 1 0 0 0 0 446175 1303519 1749694 1138773 1138773 10489871 7663793 2826078 2826078 2826078 OTHER 900099 -51122 -51122 -51122 5663423 -51122 0 3964851 3846410 3846410 678062 196638 264444 216980 128459 37253 50099 41107 29391 13973 15418 9581 9581 32892 32892 101083 29314 39422 32347 221654 86997 63293 71364 139405 41097 52960 45348 5890 1708 2297 1885 26994 7828 10527 8639 39659 11501 15467 12691 22264 6457 8683 7124 OTHER SUPPLIES 110866 110866 CREDIT LOSSES 24251 24251 5416861 4390042 573916 452903 26669 308015 958655 446012 210048 229663 110624 86507 576894 404199 236401 172695 41895947 45298270 4450856 4636500 47889200 51177662 172816 155803 243621 153479 563080 543732 263528 230372 1243045 1083386 X 3529326 2702296 43116829 47391980 46646155 50094276 47889200 51177662 X 246562 3227647 -26088 X 0 1 X 1 0 X 1816064 2954081 2022664 2310227 1749694 10852730 1816064 2954081 2022664 2310227 1749694 10852730 10852730 1085561 998747 1230420 1058919 1140386 5514033 16366763 0.66310 0.66520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 X 46346803 402688 7168023 3982744 49934770 55483379 1531374 -8652447 2015503 46346803 49296021 559800 7858470 2307910 -76998 55483379 44682327 2504038 5323073 2896267 317150 49296021 39904566 1069314 8107297 3428003 970847 44682327 0.08000 0.82000 0.10000 0 0 153918 140280 13638 335513 144566 190947 87463 119353 -31890 172695 STATE OF ISRAEL BONDS 4636500 F 4636500 ALLOCATION PAYABLE 230372 230372 8891070 3227647 3227647 5663423 0 5663423 5416861 0 5416861 0 5416861 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE TRUST AND ANNUITY OBLIGATIONS ISRAEL 0 0 INVESTMENTS IN STATE OF ISRAEL BONDS 4636500 0 0 0 0 0 0 4636500 0 4636500 0 0 0 0 0 0 0 COMBINED JEWISH PHILANTHROPIES 126 HIGH STREET BOSTON MA 02110 042103559 501(C)3 11758 0 GENERAL SUPPORT CONGREGATION B'NAI ISRAEL 253 PROSPECT STREET NORTHAMPTON MA 01060 046052052 501(C)3 21181 0 GENERAL SUPPORT CONGREGATION OHEV SHALOM 613 CONCOURSE PARKWAY SOUTH MAITLAND FL 32751 262789325 501(C)3 7000 0 GENERAL SUPPORT CONGREGATION SONS OF ZION 380 DWIGHT STREET UNIT 7 HOLYOKE MA 01040 042396763 501(C)3 30519 0 GENERAL SUPPORT DANA FARBER CANCER INSTITUTE INC 450 BROOKLINE AVE BOSTON MA 022155450 042263040 501(C)3 8500 0 GENERAL SUPPORT DERECH INSTITUTE PO BOX 300462 BROOKLYN NY 11230 112357063 501(C)3 10000 0 GENERAL SUPPORT HAROLD GRINSPOON FOUNDATION 380 UNION STREET WEST SPRINGFIELD MA 01089 046685725 501(C)3 25000 0 GENERAL SUPPORT HILLEL HOUSE AT UMASS 388 NORTH PLEASANT STREET AMHERST MA 01002 043110103 501(C)3 20651 0 GENERAL SUPPORT JEWISH COMMUNITY OF AMHERST 742 MAIN STREET AMHERST MA 01002 042394315 501(C)3 21329 0 GENERAL SUPPORT JEWISH ENDOWMENT FOUNDATION 1160 DICKINSON STREET SPRINGFIELD MA 01108 042127023 501(C)3 15855 0 GENERAL SUPPORT JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY ATTN CAMPAIGN DEPARTMENT BOCA RATON FL 334281788 591945109 501(C)3 448197 0 GENERAL SUPPORT JEWISH FEDERATION OF THE BERKSHIRES INC 196 SOUTH STREET PITTSFIELD MA 01201 042131409 501(C)3 24220 0 GENERAL SUPPORT JEWISH FEDERATION OF WESTERN MASSACHUSETTS INC 1160 DICKINSON STREET SPRINGFIELD MA 011083198 042127023 501(C)3 102575 0 GENERAL SUPPORT JEWISH FEDERATIONS OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131624240 501(C)5 37800 0 GENERAL SUPPORT JEWISH NATIONAL FUND 78 RENDALL AVENUE ROCKVILLE CENTER NY 11570 131659627 501(C)3 25500 0 GENERAL SUPPORT JGS LIFECARE 770 CONVERSE STREET LONGMEADOW MA 01106 042129128 501(C)3 33215 0 GENERAL SUPPORT JIMMY FUNDDANA FARBER CANCER INSTITUTE 10 BROOKLINE PLACE WEST 6TH FLOOR BROOKLINE MA 02445 042263040 501(C)3 22000 0 GENERAL SUPPORT LANDER GRINSPOON ACADEMY 257 PROSPECT STREET NORTHAMPTON MA 01060 043304825 501(C)3 64879 0 GENERAL SUPPORT LUBAVITCHER YESHIVA ACADEMY 1148 CONVERSE STREET LONGMEADOW MA 01106 046004494 501(C)3 152833 0 GENERAL SUPPORT MAKE A WISH MASSACHUSETTS & RHODE ISLAND 181 PARK AVENUE WEST SPRINGFIELD MA 01089 222867371 501(C)3 6000 0 GENERAL SUPPORT NEW ENGLAND JEWISH ACADEMY 300 BLOOMFIELD AVE WEST HARTFORD CT 06117 061455973 501(C)3 75848 0 GENERAL SUPPORT NEW PATHWAYS FOR YOUTH INC 901 E JEFFERSON STREET PHOENIX AZ 85034 860615007 501(C)3 20000 0 GENERAL SUPPORT PAN MASS CHALLENGE C/O BILLY STARR NEEDHAM MA 02494 042746912 501(C)3 11346 0 GENERAL SUPPORT RETT SYNDROME RESEARCH TRUST 67 UNDER CLIFF ROAD TRUMBULL CT 06611 260687439 501(C)4 6250 0 GENERAL SUPPORT SINAI TEMPLE 1100 DICKINSON STREET SPRINGFIELD MA 01108 042655369 501(C)3 38893 0 GENERAL SUPPORT SPRINGFIELD COMMUNITY MUSIC SCHOOL 127 STATE STREET SPRINGFIELD MA 01103 222501478 501(C)3 5983 0 GENERAL SUPPORT SPRINGFIELD JEWISH COMMUNITY CENTER 1160 DICKINSON STREET SPRINGFIELD MA 01108 042103802 501(C)3 145335 0 GENERAL SUPPORT SPRINGFIELD MUSEUMS CORPORATION 21 EDWARDS STREET SPRINGFIELD MA 01103 046002239 501(C)3 8833 0 GENERAL SUPPORT TEMPLE BETH EL 979 DICKINSON STREET SPRINGFIELD MA 01108 131659707 501(C)3 131623 0 GENERAL SUPPORT UNITED WAY OF PIONEER VALLEY 1441 MAIN STREET SUITE 147 SPRINGFIELD MA 011031447 042152680 501(C)3 10000 0 GENERAL SUPPORT WESTERN NEW ENGLAND UNIVERSITY OFFICE OF ADVANCEMENT SPRINGFIELD MA 01119 042108376 501(C)3 10179 0 GENERAL SUPPORT ALLIANCE OF ORTHODOX CONGREGATIONS 2 EUNICE DRIVE LONGMEADOW MA 01106 205982153 501(C)3 140152 0 GENERAL SUPPORT AMERICAN FRIENDS OF MAGEN DAVID ADOM 20 W 36TH STREET SUITE 1100 NEW YORK NY 10018 131790719 501(C)3 89200 0 GENERAL SUPPORT AMERICAN RED CROSSPIONEER VALLEY CHAPTER 150 BROOKDALE DRIVE SPRINGFIELD MA 01104 530196605 501(C)3 8352 0 GENERAL SUPPORT BRANDEIS UNIVERSITY 415 SOUTH STREET MS 122 WALTHAM MA 02453 042103552 501(C)3 6250 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 2023, THE ORGANIZATION EXPERIENCED SIGNIFICANT STAFF CAPACITY CHALLENGES THAT REQUIRED AMENDMENTS TO THE ORIGINAL 990 UPON FURTHER REVIEW. THESE ISSUES HAVE SINCE BEEN ADDRESSED. THE CHANGES TO THE ORIGINALLY FILED FORM 990 INCLUDE: DISPOSAL OF A VEHICLE NO LONGER IN SERVICE, AND AN ADJUSTMENT TO THE CHARITABLE TRUST AND ANNUITY OBLIGATIONS FAIR VALUE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE TRUST AND ANNUITY OBLIGATIONS -26,088. 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