2025-07-30T12:16:33-05:00 2024-09-30 812950760 SAX LLP 1040 AVENUE OF THE AMERICAS-16TH FL NEW YORK NY 10018 990 2023-10-01 136209691 MEMORIAL FOUNDATION FOR JEWISH CULTURE MEMO 2124256606 45 BROADWAY 2350 NEW YORK NY 10006 JENNIFER FRIEDMAN EXECUTIVE DIRECTOR 2124256606 2025-07-30 1 0 MARQUS WHITE P00053187 2126857000 2025-07-30 2023 2025-03-06 01:10:19Z JENNIFER FRIEDMAN 45 BROADWAY 2350 NEW YORK NY 10006 2137939 0 X WWW.MFJC.ORG X 1964 NY MFJC'S PURPOSE IS THE DEVELOPMENT OF THE SOCIAL CAPITAL OF THE JEWISH PEOPLE, ITS COMMUNAL, CULTURAL, AND PROFESSIONAL LEADERSHIP, AND THE FOSTERING OF JEWISH CONNECTEDNESS GLOBALLY, INCLUDING THE PROPAGATION OF THE HEBREW LANGUAGE. 51 50 5 50 0 0 702628 86040 0 0 712988 913493 5918 72441 1421534 1071974 392000 433750 0 0 607125 669976 48000 48000 90345 763310 728216 1810435 1879942 -388901 -807968 21170131 22969113 687351 434735 20482780 22534378 X MFJC'S PURPOSE IS THE DEVELOPMENT OF THE SOCIAL CAPITAL OF THE JEWISH PEOPLE, ITS COMMUNAL, CULTURAL, AND PROFESSIONAL LEADERSHIP, AND THE FOSTERING OF JEWISH CONNECTEDNESS GLOBALLY, INCLUDING THE PROPAGATION OF THE HEBREW LANGUAGE. 0 0 1407281 433750 NAHUM GOLDMANN FELLOWSHIP IS A SPECIAL PROGRAM AIMED AT NURTURING A NEW GENERATION OF JEWISH COMMUNAL LEADERSHIP ACROSS THE WORLD. THE PROGRAM PROVIDES AN INTENSIVE EXPERIENCE OF JEWISH LEARNING, LIVING AND LEADERSHIP FOR YOUNG MEN AND WOMEN FROM AROUND THE WORLD BETWEEN THE AGES OF 25-40 WHO SHOW SERIOUS INTEREST IN JEWISH CULTURE AND DEMONSTRATE A POTENTIAL FOR INDIVIDUAL GROWTH AND COMMUNAL LEADERSHIP.FELLOWSHIP PROGRAM: AWARDED TO INDIVIDUALS WITH THE ASSISTANCE OF SCHOLARLY BODIES TO ENABLE THEM TO PURSUE INDEPENDENT WORK IN JEWISH CULTURE AND SCHOLARSHIP BROADLY DEFINED. THE ORGANIZATION HAS AWARDED APPROXIMATELY 33 GRANTS FOR THE YEAR ENDING 9/30/24.DOCTORAL SCHOLARSHIP PROGRAM: AWARDED WITH THE ASSISTANCE OF SCHOLARLY BODIES TO HELP INDIVIDUALS TRAIN FOR CAREERS IN JEWISH SCHOLARSHIP AND RESEARCH IN THE JEWISH COMMUNITY. THE ORGANIZATION HAS AWARDED APPROXIMATELY 8 GRANTS FOR THE YEAR ENDING 9/30/24.ADVANCED TORAH FELLOWS: INDIVIDUALS RECEIVE FINANCIAL SUPPORT TOWARDS RESEARCH, PREPARATION, AND PUBLICATION OF A PAPER OR BOOK THAT DEMONSTRATES SIGNIFICANT SCHOLARSHIP AND THE CAPACITY TO CONNECT TORAH TO CURRENT SOCIAL AND CULTUAL ISSUES. APPROXIMATELY 5 GRANTS FOR THE YEAR ENDING 9/30/24. 1407281 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 51 50 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X RHONDA COHEN 2124256606 45 BROADWAY 2350 NEW YORK NY 10006 JONATHAN ARKUSH PRESIDENT 1.00 X X 0 0 0 SALOMON RYTZ VICE PRESIDENT 1.00 X X 0 0 0 HARVEY BLITZ VICE PRESIDENT 1.00 X X 0 0 0 FERNANDO LOTTENBERG CHAIR EXEC COM 1.00 X X 0 0 0 MICHAEL FURST TREASURER 1.00 X X 0 0 0 YAIR MILLER SECRETARY 1.00 X X 0 0 0 JENNIFER FRIEDMAN EXECUTIVE DIR. 40.00 X X 214654 0 49917 MARLENE BETHLEHEM DIRECTOR 1.00 X 0 0 0 ISMAR SCHORSCH DIRECTOR 1.00 X 0 0 0 RABBI SERGIO BERGMAN DIRECTOR 1.00 X 0 0 0 DVORAH SERRAO DIRECTOR 1.00 X 0 0 0 MARC EISENBERG DIRECTOR 1.00 X 0 0 0 SHULY RUBIN SCHWARTZ DIRECTOR 1.00 X 0 0 0 ANDREW SRULEVICH DIRECTOR 1.00 X 0 0 0 DARIO CURIEL DIRECTOR 1.00 X 0 0 0 ARIEL ZWANG DIRECTOR 1.00 X 0 0 0 LAURA SHAW FRANK DIRECTOR 1.00 X 0 0 0 RABBI DR JOSH JOSEPH DIRECTOR 1.00 X 0 0 0 DANIEL POMERANTZ DIRECTOR 1.00 X 0 0 0 MICHAEL NEWMAN DIRECTOR 1.00 X 0 0 0 JONATHAN GREENBLATT DIRECTOR 1.00 X 0 0 0 RAEL KAIMOWITZ DIRECTOR 1.00 X 0 0 0 MARVIN E JACOB DIRECTOR 1.00 X 0 0 0 ERVIN KOHN DIRECTOR 1.00 X 0 0 0 JEAN-CLAUDE KUPERMINC DIRECTOR 1.00 X 0 0 0 RONALD S LAUDER DIRECTOR 1.00 X 0 0 0 HAVIVA ISHAY DIRECTOR 1.00 X 0 0 0 DANIEL FAINSTEIN DIRECTOR 1.00 X 0 0 0 SHAUN ZAGNOEV DIRECTOR 1.00 X 0 0 0 AMIR SHAVIV DIRECTOR 1.00 X 0 0 0 VERA SZACKAMER DIRECTOR 1.00 X 0 0 0 RABBI DAVID SAPERSTEIN DIRECTOR 1.00 X 0 0 0 PETER WERTHEIM DIRECTOR 1.00 X 0 0 0 MARC STERN DIRECTOR 1.00 X 0 0 0 YARON NADBORNIK DIRECTOR 1.00 X 0 0 0 MENACHEM ROSENSAFT DIRECTOR 1.00 X 0 0 0 CLAUDIO LOTTENBERG DIRECTOR 1.00 X 0 0 0 AMOS LINETZKY DIRECTOR 1.00 X 0 0 0 MITCHEL AEDER DIRECTOR 1.00 X 0 0 0 STUART BLANDER DIRECTOR 1.00 X 0 0 0 TED DEUTCH DIRECTOR 1.00 X 0 0 0 ELI FEIT DIRECTOR 1.00 X 0 0 0 AHARON MAMAN DIRECTOR 1.00 X 0 0 0 DAN MARIASCHIN DIRECTOR 1.00 X 0 0 0 DANIEL AGHION DIRECTOR 1.00 X 0 0 0 ZACH FASMAN DIRECTOR 1.00 X 0 0 0 DAVID FISHMAN DIRECTOR 1.00 X 0 0 0 TOVA GANZEL DIRECTOR 1.00 X 0 0 0 MICHAEL MOCATTA DIRECTOR 1.00 X 0 0 0 CANA WERMAN DIRECTOR 1.00 X 0 0 0 SCOTT RICHMAN DIRECTOR 1.00 X 0 0 0 JONATHAN WALKER DIRECTOR (LEFT 2024) 1.00 X 0 0 0 JILLIAN SEGAL DIRECTOR (LEFT 2024) 1.00 X 0 0 0 ISRAEL BARTAL DIRECTOR (LEFT 2024) 1.00 X 0 0 0 LEIB MOSCOVITZ DIRECTOR (LEFT 2024) 1.00 X 0 0 0 BARBARA MANN DIRECTOR (LEFT 2024) 1.00 X 0 0 0 RHONDA COHEN CONTROLLER 40.00 X 132685 0 21110 347339 0 71027 2 0 1 0 0 38333 47707 500 86040 291958 291958 1687500 1065965 621535 621535 621535 OTHER INCOME 900099 72441 72441 72441 1071974 0 0 985934 158750 158750 275000 275000 288867 245537 14443 28887 255353 162145 90730 2478 21810 14298 7112 400 69481 47615 19724 2142 34465 25467 7159 1839 48000 48000 112872 112872 174617 115617 59000 3193 2358 665 170 3061 2262 636 163 117440 86779 24395 6266 23348 17348 6000 2334 2334 18182 18182 NG FELLOWSHIP EVENT 247187 247187 BAD DEBT EXPENSE 17334 17334 DUES AND SUBSCRIPTIONS 6827 5461 1366 BANKING & FILING FEES 1821 1457 364 1879942 1407281 382316 90345 127564 174185 1066738 922558 102611 61892 39660 34050 7944 5610 14697121 16142902 4728003 5063886 440150 598080 21170131 22969113 97461 77939 57750 21750 532140 335046 687351 434735 X 19949980 22089878 532800 444500 20482780 22534378 21170131 22969113 X -807968 2531123 328443 X 0 1 X 1 0 X 64114 93177 120000 102628 86040 465959 64114 93177 120000 102628 86040 465959 465959 404819 273236 289355 286862 291958 1546230 175006 252350 153150 5918 72441 658865 2671054 0.17440 0.16700 X THE FOLLOWING FACTS AND CIRCUMSTANCES APPLY IN SUPPORT OF THE FOUNDATION'S PUBLIC CHARITY STATUS:1 - ALTHOUGH THE SUPPORT PERCENTAGE HAS DIPPED BELOW 33.33%, IT IS STILL IN EXCESS OF A 10% THRESHOLD. FURTHER, MOST OF THE REVENUES RESULT FROM INVESTMENTS HELD BY THE FOUNDATION WHICH FUNCTION AS AN ENDOWMENT. THE ORIGINAL SOURCE OF THESE FUNDS WAS FROM HOLOCAUST REPARATION FROM WHAT WAS THE GOVERNMENT OF WEST GERMANY.2- THE SUPPORT THAT WAS RECEIVED WAS PRIMARILY PUBLIC IN NATURE INSOFAR AS IT CAME FROM PUBLIC CHARITIES AND MEMBERSHIP DUES FROM OTHER MAJOR PUBLIC JEWISH INSTITUTIONS.3- THE GOVERNING BOARD ARE SELECTED BY THE MEMBERSHIP ORGANIZATIONS OF THE FOUNDATION AND THESE ORGANIZATIONS AND THE DIRECTORS THAT EACH MEMBERSHIP ORGANIZATION SELECTS ARE REPRESENTATIVE OF THE FULL GAMUT OF JEWISH EDUCATIONAL, CULTURAL, AND CHARITABLE INSTITUTIONS AROUND THE WORLD AND ARE WIDELY RECOGNIZED AS COMMUNITY LEADERS.4 - THE FOUNDATION REGULARLY HOLDS MAJOR CONFERENCES WHICH HELP DEVELOP THE FUTURE LEADERS OF THE JEWISH COMMUNITIES AND INSTITUTIONS AROUND THE WORLD. PARTICIPANTS ARE REPRESENTATIVE OF THE FULL SPECTRUM OF JEWISH LIFE. LECTURERS AND PRESENTERS ARE COMMUNITY LEADERS AND WELL REGARDED SCHOLARS.5 - THE FOUNDATION'S PROGRAMS ARE WELL DEFINED AND ARE FOCUSED ON THE CONTINUATION OF JEWISH COMMUNAL AND CULTURAL LIFE. THIS IS ACCOMPLISHED THROUGH CONFERENCES, FELLOWSHIPS AND AWARDS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39660 34050 5610 5610 OTHER SECURITIES 5063886 F 5063886 OPERATING LEASE 335046 335046 X 3825319 2531123 6651 328443 2866217 959102 112872 112872 1071974 1773721 6651 6651 1767070 112872 112872 1879942 PART X, LINE 2: THE MEMORIAL FOUNDATION FOR JEWISH CULTURE DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. TAX FILINGS FOR PERIODS ENDING SEPTEMBER 30, 2021 AND LATER ARE SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET CHANGE IN ACCRUED PENSION COSTS 328,443. 0 CENTRAL AMERICA AND THE CARIBBEAN GRANT 104000 EUROPE (INCLUDING ICELAND & GREENLAND) GRANT 146000 MIDDLE EAST AND NORTH AFRICA GRANT 10000 RUSSIA AND NEIGHBORING STATES GRANT 15000 0 0 0 0 0 0 275000 0 275000 STUDENT SCHOLARSHIPS - ATF MIDDLE EAST 3 30000 STUDENT SCHOLARSHIPS - ATF CANADA 1 10000 STUDENT SCHOLARSHIPS - DOCTORAL EUROPE 3 30000 STUDENT SCHOLARSHIPS - DOCTORAL MIDDLE EAST 2 20000 STUDENT SCHOLARSHIPS - FELLOWSHIP MIDDLE EAST 7 54000 STUDENT SCHOLARSHIPS - FELLOWSHIP EUROPE 6 40000 STUDENT SCHOLARSHIPS - FELLOWSHIP SOUTH AMERICA 1 10000 STUDENT SCHOLARSHIPS - FELLOWSHIP CANADA 1 5000 STUDENT SCHOLARSHIPS - UJSS EUROPE 38 76000 0 0 0 0 0 0 PART I, LINE 2: ALL RECIPIENTS OF GRANTS, WHETHER FROM THE U.S. OR OUTSIDE OF THE U.S., ARE MONITORED BY THE FOUNDATION BY REQUIRING PERIODIC REPORTS FROM THEM ON THE PROGRESS OF THEIR WORK BEFORE THEY CAN RECEIVE THE GRANTS AWARDED TO THEM. INDIVIDUAL RECIPIENTS OF FELLOWSHIPS MUST SUBMIT PROGRESS REPORT, AND THE MATERIAL RESULTING FROM THE SUPPORT THEY HAVE RECEIVED FROM THE FOUNDATION. STUDENTS WHO RECEIVE SCHOLARSHIPS MUST SUBMIT PROGRESS REPORTS AND CONFIRMATION FROM THE SCHOOLS IN WHICH THEY ARE STUDYING THAT THEY ARE OFFICIALLY ENROLLED AT THAT INSTITUTION. THOSE STUDYING FOR DOCTORATES MUST ALSO SUBMIT REPORTS FROM THEIR DISSERTATION SUPERVISORS. 1 THE LAPIN GROUP 101 GREENWOOD AVE ST 610 JENKINTOWN PA 19046 GUIDANCE AND TRAINING 0 0 48000 0 48000 NY 1 STUDENT SCHOLARSHIPS - FELLOWSHIP P 18 118750 STUDENT SCHOLARSHIPS - DOC. PROG. 3 30000 STUDENT SCHOLARSHIPS - ATF 1 10000 PART I, LINE 2: ALL RECIPIENTS OF GRANTS, WHETHER FROM THE U.S. OR OUTSIDE OF THE U.S., ARE MONITORED BY THE FOUNDATION BY REQUIRING PERIODIC REPORTS FROM THEM ON THE PROGRESS OF THEIR WORK BEFORE THEY CAN RECEIVE THE GRANTS AWARDED TO THEM. INDIVIDUAL RECIPIENTS OF FELLOWSHIPS MUST SUBMIT PROGRESS REPORT, AND THE MATERIAL RESULTING FROM THE SUPPORT THEY HAVE RECEIVED FROM THE FOUNDATION. STUDENTS WHO RECEIVE SCHOLARSHIPS MUST SUBMIT PROGRESS REPORTS AND CONFIRMATION FROM THE SCHOOLS IN WHICH THEY ARE STUDYING THAT THEY ARE OFFICIALLY ENROLLED AT THAT INSTITUTION. THOSE STUDYING FOR DOCTORATES MUST ALSO SUBMIT REPORTS FROM THEIR DISSERTATION SUPERVISORS. X X 0 0 0 0 0 0 0 0 0 JENNIFER FRIEDMAN EXECUTIVE DIR. 214654 0 0 0 0 0 16367 0 33550 0 264571 0 0 0 RHONDA COHEN CONTROLLER 132685 0 0 0 0 0 9434 0 11676 0 153795 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION'S MEMBERS ARE INTERNATIONAL, MULTI-NATIONAL, AND NATIONAL ORGANIZATIONS OF THE JEWISH COMMUNITY, WHOSE AIMS AND ACTIVITIES ARE RELATED TO THE PRESERVATION OF JEWISH CULTURE. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BOARD ARE SELECTED BY THE MEMBER ORGANIZATIONS OF THE FOUNDATION. EACH MEMBER HAS ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS EMAILED TO ALL BOARD MEMBERS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A BOARD APPROVED CONFLICTS OF INTEREST POLICY. EACH BOARD MEMBER MUST FILL OUT AN ANNUAL DECLARATION STATING THEY HAD NO CONFLICTS OR IDENTIFYING THE NATURE OF THEIR INTERESTED PARTY TRANSACTIONS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SETS AND REVIEWS THE COMPENSATION OF THE EXECUTIVE VICE PRESIDENT BY AN EMPLOYMENT AGREEMENT WHICH IS BASED ON INDUSTRY STANDARDS. COMPENSATION IS BASED ON COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: NET CHANGE IN ACCRUED PENSION COSTS 328,443.