2026-02-10T12:26:07-06:00 2025-07-31 362170602 WARADY & DAVIS LLP 1717 DEERFIELD RD SUITE 300S DEERFIELD IL 60015 990 2024-08-01 132666627 AMERICAN CONFERENCE OF CANTORS INC AMER 8477817800 1375 REMINGTON RD M SCHAUMBURG IL 60173 RACHEL ROTH MANAGING DIRECTOR 8477817800 2026-02-02 1 1 JAMES DONENBERG P00094695 8472679600 2026-01-27 2024 2025-03-06 01:10:19Z RACHEL ROTH 1375 REMINGTON RD M SCHAUMBURG IL 60173 1862529 0 X WWW.ACCANTORS.ORG X 1956 NY PROVIDE EDUCATION AND SPIRITUAL SUPPORT TO CANTORS IN CARRYING OUT THEIR SACREDOTAL DUTIES TO THOSE AFFILIATED WITH THE UNION OF REFORM JUDAISM. 29 29 9 150 0 0 892219 865459 536329 495885 33846 128326 68295 130873 1530689 1620543 0 0 0 0 670750 733456 0 0 18761 760640 741499 1431390 1474955 99299 145588 8393405 8844361 6100989 6390512 2292416 2453849 X THE ORGANIZATION'S MISSION IS TO PROVIDE EDUCATIONAL, LITURGICAL, AND SPIRITUAL SUPPORT TO CANTORS IN CARRYING OUT THEIR SACREDOTAL AND LIFE-CYCLE DUTIES TO THEIR CONGREGATIONS AND FOR THE BENEFIT ALL INDIVIDUALS WHO AFFILIATE THEMSELVES WITH THE TENETS OF THE UNION OF REFORM JUDAISM. 0 0 241001 242462 LEADERSHIP AND SPIRITUALITY - THE ORGANIZATION WORKS TO PROMOTE LEADERSHIP AND SPIRITUALITY THROUGH ITS CONVENTION AND CONFERENCE ACTIVITIES TO ENHANCE THE CANTORIAL EXPERIENCE FOR CONGREGANTS TO PROMOTE THE OVERALL GOALS OF THE JUDAISM REFORM MOVEMENT AS AN AFFILIATE OF THE UNION OF REFORM JUDAISM. 122230 159317 MEMBER BENEFIT SUPPORT SERVICES INCLUDING FACILITATING HEALTH AND WELFARE THROUGH PROVIDING PENSION, DISABILITY AND LIFE INSURANCE OPTIONS TO SUPPORT CANTORS AND THEIR FAMILY MEMBERS IN THE PERFORMANCE OF THEIR MINISTRY. 190337 182949 SUPPORTS THE PRODUCTION AND DISTRIBUTION OF JEWISH MUSIC LITURGY TO SYNAGOGUES. PROMOTES CREATIVITY IN MUSIC COMPOSITION. PROVIDES A MECHANISM TO PROMOTE THE USE OF CHOIR MUSIC, SACREDOTAL MUSIC, AND MARKETING OF JEWISH MUSIC TO ENHANCE THE JEWISH SPIRITUAL EXPERIENCE. 513702 18693 MEMBERSHIP EXAM, GUILD OF TEMPLE MUSICIANS AND OTHER MISCELLANEOUS PROGRAM EXPENSE 513702 18693 1067270 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X RACHEL ROTH 8477817800 1305 REMINGTON ROAD STE M SCHAUMBURG IL 601734844 CANTOR ALICIA STILLMAN DIRECTOR (THRU 7/2/25) 1.00 X 0 0 0 CANTOR AMANDA KLEIMAN DIRECTOR 1.00 X 0 0 0 CANTOR BARBARA OSTFELD DIRECTOR 1.00 X 0 0 0 CANTOR CLAIRE FRANCO IMMEDIATE PAST PRESIDENT THRU 7/2/25 1.00 X X 0 0 0 CANTOR DAVID FROMMER DIRECTOR 1.00 X 0 0 0 CANTOR DAVID ROSEN DIRECTOR 1.00 X 0 0 0 CANTOR DAVID SHUKIAR GTM PRESIDENT (THRU 7/2/25) 1.00 X X 0 0 0 CANTOR DEBORRAH CANNIZZARO DIRECTOR (VICE PRESIDENT THRU 7/2/25) 10.00 X X 0 0 0 CANTOR ELIZABETH WEISS DIRECTOR 1.00 X 0 0 0 CANTOR FARYN RUDNICK SECRETARY (DIRECTOR THRU 7/2/25) 10.00 X X 0 0 0 CANTOR JAMIE MARX VICE PRESIDENT (DIRECTOR THRU 7/2/25) 10.00 X X 0 0 0 CANTOR JASON KAUFMAN VICE PRESIDENT (DIRECTOR THRU 7/2/25) 10.00 X X 0 0 0 CANTOR JENNIFER FROST DIRECTOR 1.00 X 0 0 0 CANTOR JENNIFER ROHER DIRECTOR 1.00 X 0 0 0 CANTOR JOSHUA BREITZER PRESIDENT (VICE PRESIDENT THRU 7/2/25) 10.00 X X 0 0 0 CANTOR JULIE BERLIN SECRETARY (THRU 7/2/25) 10.00 X X 0 0 0 CANTOR JUVAL PORAT DIRECTOR 1.00 X 0 0 0 CANTOR LAUREN ADESNIK TREASURER (DIRECTOR THRU 7/2/25) 10.00 X X 0 0 0 CANTOR LEIGH KORN VICE PRESIDENT (TREASURER THRU 7/2/25) 10.00 X X 0 0 0 CANTOR LINDA ECKER DIRECTOR (THRU 7/2/25) 1.00 X 0 0 0 CANTOR LUCY FISHBEIN DIRECTOR 1.00 X 0 0 0 CANTOR RACHEL G KALMOWITZ DIRECTOR 1.00 X 0 0 0 CANTOR REBECCA MOSES VICE PRESIDENT 10.00 X X 0 0 0 CANTOR SETH WARNER IMMEDIATE PAST PRESIDENT (PRESIDENT THRU 7/2/25) 10.00 X X 0 0 0 CANTOR SHANNA ZELL DIRECTOR 1.00 X 0 0 0 CANTOR TRACEY SCHER DIRECTOR 1.00 X 0 0 0 CANTOR VLADIMIR LAPIN DIRECTOR 1.00 X 0 0 0 RACHEL ROTH CHIEF OPERATING OFFICER 40.00 X X 128691 0 29407 CANTOR LAUREN GOODLEV DIRECTOR 1.00 X 0 0 0 CANTOR JOANNA ALEXANDERAS OF 7225 DIRECTOR 1.00 X 0 0 0 CANTOR KENNETH FEIBUSH AS OF 7225 DIRECTOR 1.00 X 0 0 0 CANTOR ALEXANDRA MARCUSAS OF 7225 DIRECTOR 1.00 X 0 0 0 CANTOR LAUREN FOGELMANAS OF 7225 DIRECTOR 1.00 X 0 0 0 CANTOR ZE'EVI TOVLEV AS OF 7225 DIRECTOR 1.00 X 0 0 0 CANTOR LINDI RIVERS-GTM PRES 7225 DIRECTOR 1.00 X X 0 0 0 128691 0 29407 1 0 1 0 0 743122 122337 865459 CONVENTION REVENUE 611430 242462 242462 PENSION ADMINISTRATION 561499 159317 159317 LICENSING 561499 75413 75413 INSURANCE 561499 17217 17217 MEMBERSHIP EXAM 611430 1476 1476 495885 50261 50261 23337 23337 294845 216780 78065 78065 78065 132742 25206 107536 107536 1620543 603421 0 151663 166047 116289 35741 14017 471269 413001 58268 52505 52505 9829 6255 3574 33806 20039 13008 759 141839 16975 124864 2265 2265 23565 425 23129 11 33041 25258 7160 623 5604 5604 55945 27402 27286 1257 65638 53378 11279 981 241001 241001 4538 4538 15675 11756 3605 314 28606 22148 6414 44 BOARD EXPENSES 35886 35886 TELEPHONE 31617 18334 12528 755 FULFILLMENT SERVICES 19783 19783 MEETINGS 9678 9678 26818 5174 21644 1474955 1067270 388924 18761 628542 709616 178586 183205 12857 13350 65000 70000 10698 75705 32358 32358 0 0 1535165 1607151 86737 99575 5875820 6085759 8393405 8844361 38498 113921 29107 36985 5751866 6007226 150933 147347 130585 85033 6100989 6390512 X 964015 1084602 1328401 1369247 2292416 2453849 8393405 8844361 145588 15845 0 X X 1 X 0 1 0 X 785041 822969 787484 892219 865459 4153172 785041 822969 787484 892219 865459 4153172 4153172 105838 146692 62779 44435 73598 433342 4586514 2393868 0.90550 0.90220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1328401 114999 6767 1369247 1188255 146336 6190 1328401 1387290 26956 220492 5499 1188255 1513345 27000 -146826 6229 1387290 1332292 224370 37500 5817 1513345 0.69991 0.30009 0 0 26916 26916 0 5442 5442 0 0 ACC SUPPLEMENTAL PENSION PLAN INVESTMENTS 6007226 OPERATING LEASE RIGHT-OF-USE ASSETS NET OF ACC AMORT OF $43,095 78533 6085759 ACCRUED INTEREST PAYABLE - SMALL BUSINESS ADMINSTRATION 3586 CURRENT MATURITIES OF OPERATING LEASE LIABILITIES 48109 NON-CURRENT OPERATING LEASE LIABILITIES 33338 85033 X PART IV, LINE 2B: THE AMERICAN CONFERENCE OF CANTORS SUPPLEMENTAL TRUST IS A NON-QUALIFIED DEFERRED COMPENSATION PLAN. CONTRIBUTIONS MAY BE CONTRIBUTED BY EMPLOYERS FOR THE BENFIT OF THEIR ELIGIBLE EMPLOYEES OR ELIGIBLE EMPLOYEES MAY ELECT TO DEFER EXISTING COMPENSATION TO FUND THE TRUST. ONCE ASSETS HAVE BEEN CONTRIBUTED TO THE TRUST, AN EMPLOYER WILL NOT BE ABLE TO REMOVE THE ASSETS BUT RATHER THE TRUST WILL HOLD THE ASSETS TO PAY EMPLOYER'S BENEFIT OBLIGATIONS TO THE EMPLOYEE UPON RETIREMENT OR IN THE EVENT OF EMPLOYER'S INSOLVENCY TO THE EMPLOYER'S CREDITORS. NET EARNINGS ON THE PLAN INVESTMENTS ARE ADDED TO THE INDIVIDUALLY DIRECTED INVESTMENT ACCOUNT OF THE PARTICIPANT AND TO THE DEFERRED COMPENSATION LIABILITY ACCOUNT. PART V, LINE 4: THE AMERICAN CONFERENCE OF CANTORS ENDOWMENT FUND AND TRUST AGREEMENT IS AN ENDOWMENT THAT WAS ESTABLISHED EFFECTIVE JUNE 29, 1989 WITH A FIRST AMENDED TRUST AGREEMENT DATED FEBRUARY 26, 2021 TO MANAGE FUND ASSETS AND PAY SO MUCH OR ALL OF THE NET INCOME BUT NONE OF THE PRINCIPAL OF THIS TRUST AS THE ENDOWMENT TRUSTEES SHALL DESIGNATE FOR RELIGIOUS, CHARITABLE AND EDUCATIONAL PURPOSES CONSISTENT WITH THE PURPOSES FOR WHICH THE ORGANIZATION WAS ESTABLISHED. THE AMENDMENT CREATED 2 SUBTRUSTS REQUIRING SEPARATE ACCOUNTING FOR PRINCIPAL, EARNINGS AND DISTRIBUTIONS FOR A GENERAL ENDOWMENT FUND ALLOCATION; AND A SIMILAR SEPARATE ACCOUNTING FOR AN EDUCATIONAL ENDOWMENT FUND ALLOCATION. THE GUILD OF TEMPLE MUSICIANS DONOR-RESTRICTED ENDOWMENT FUND WAS ESTABLISHED BY BURTON ZIPSER ON MAY 13, 1998 FOR THE PURPOSE OF PROVIDING FUNDS TO PUBLISH THE WINNING COMPOSITION OF THE GUILD OF TEMPLE MUSICIANS YOUNG COMPOSER'S AWARD AND IF FUNDS REMAIN, WORKS OF OTHER FINALISTS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE IN THE FASB CODIFICATION TOPIC RELATED TO UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE IN ITS TAX RETURNS. UNDER THE GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS "MORE LIKELY THAN NOT" THAT IT IS SUSTAINABLE, BASED ON ITS TECHNICAL MERITS. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION SHOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY HAVING FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS RETURNS. X 0 0 0 0 0 0 0 0 0 RACHEL ROTH CHIEF OPERATING OFFICER 128691 0 0 0 0 0 20475 0 8932 0 158098 0 0 0 PART I, LINE 3 BOARD OR COMPENSATION COMMITTEE APPROVE SALARY FORM 990, PART VI, SECTION A, LINE 1A EXPLANATION OF DELEGATED BOARD AUTHORITY TO COMMITTEE: COMMITTEES MEET AND MAKE RECOMMENDATIONS SUBJECT TO FULL BOARD APPROVAL. FORM 990, PART VI, SECTION A, LINE 1A EXPLANATION OF MATERIAL DIFFERENCES TO VOTING RIGHTS: GOVERNING BODY VOTE IS DEFINITIVE. FOR ENDOWMENT OR FOR PENSION BENEFITS, AN EQUAL BUT SEPARATE GOVERNING BOARD APPROVES POLICY BUT GOVERNING BOARD HAS ULTIMATE RESPONSIBILITY SHOULD THERE BE A CONFLICT. FORM 990, PART VI, SECTION A, LINE 6 EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDER: MEMBERS ARE CLERGY ORDAINED BY THE HEBREW UNION COLLEGE-JEWISH INSTITUTE OF RELIGION. FORM 990, PART VI, SECTION A, LINE 7A HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY: PER THE ORGANIZTION'S BYLAWS, THE BOARD PROVIDES GUIDANCE AND THE MEMBERS APPROVE ALL MATERIAL DECISIONS THROUGH MEMBER PLENARY SESSIONS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS: PER THE ORGANIZATION'S BYLAWS, THE BOARD PROVIDES GUIDANCE AND THE MEMBERS APPROVE ALL MATERIAL DECISIONS THROUGH MEMBER PLENARY SESSIONS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD DELEGATES TO THE FINANCE COMMITTEE THE RESPONSIBILITY FOR REVIEWING FORM 990. AFTER REVIEW AND APPROVAL, THE BOARD OF DIRECTORS MAKES THE FORM 990 AVAILABLE TO ALL MEMBERS TO REVIEW. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AGREE THAT A FINANCIAL RELATIONSHIP MAY EXIST WITH REGARD TO COMPENSATED EMPLOYEES AND CONTRACTORS. ACCORDINGLY, THEY AGREE TO ABIDE BY A CONFLICT OF INTEREST DOCUMENT OBLIGATING THEM TO INFORM THE BOARD WHEN A POTENTIAL CONFLICT CAN OCCUR AND AGREE TO RECUSE THEMSELVES FROM MEETING AND VOTING WHERE SUCH ISSUES ARE DISCUSSED. SHOULD VIOLATIONS OCCUR, THE BOARD SHALL TAKE APPROPRIATE ACTIONS TO EITHER TERMINATE THE SERVICES OF THE EMPLOYEE OR CONTRACTOR; TERMINATE THE INDIVIDUAL FROM THE BOARD OF DIRECTORS; AND/OR TAKE OTHER CORRECTIVE ACTION TO INDEMNIFY THE ORGANIZATION AND PREVENT ITS RECURRENCE. BOARD MEMBERS ALSO AGREE TO RECUSE THEMSELVES FROM VOTING OR PARTICIPATING IN DISCUSSIONS ON MATTERS WHERE THERE IS THE APPEARANCE OF A CONFLICT OF INTEREST. ANNUALLY, BOARD MEMBERS SIGN AND UPDATE A CONFLICT OF INTEREST DISCLOSURE FORM. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A A SUBCOMMITTEE OF THE BOARD, ACTING AS A COMPENSATION COMMITTEE, EVALUATES COMPARABLE SALARY AND BENEFITS IN OTHER EXEMPT ORGANIZATIONS OF SIMILAR SIZE AND BUDGET ALONG WITH PERFORMANCE MEASURES TO DETERMINE REASONABLE COMPENSATION AND BENEFITS. THIS IS PRESENTED AND APPROVED BY THE BOARD OF DIRECTORS AND DOCUMENTED ACCORDINGLY. LINE 15B THERE ARE NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES AT THIS TIME. HUMAN RESOURCES COMMITTEE OBTAINS COMPARABILITY DATA AND REVIEWS PAST PERFORMANCE AND/OR OBTAINS LETTERS OF RECOMMENDATION FOR FUTURE SERVICES TO BE RENDERED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE ON THE ORGANIZATION'S WEBSITE. THE FINANCIAL STATEMENTS AND ALL POLICIES AND PROCEDURES ARE AVAILABLE UPON REQUEST. PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.