Civic Intelligence

Tamar and Jonathan Koschitzky Family Foundation

990 • Fiscal year 2017 • EIN 30-0149723

Jul 01, 2016 to Jun 30, 2017 • Filed on May 10, 2018

30 South Wells Street No 4049Chicago, IL 60606

(312) 357-4790

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

5th percentile

0.00x

Higher debt load relative to revenue than 5% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

97th percentile

78%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$254,029

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

93rd percentile

47%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

106%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$10,561,796

Up $3,364,616 (+47%) from 2016

Net Assets

Up

$10,557,540

Up $3,364,200 (+47%) from 2016

Liabilities

Up

$4,256

Up $416 (+11%) from 2016

Revenue

Up

$3,601,891

Up $1,850,372 (+106%) from 2016

Expenses

Down

$797,929

Down $29,346 (-3.5%) from 2016

Net Income

Up

$2,803,962

Up $1,879,718 (+203%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2012: $3,834,455Liabilities 2012: $53,300Net Assets 2012: $3,781,1552012Assets 2013: $4,781,046Liabilities 2013: $3,350Net Assets 2013: $4,777,6962013Assets 2014: $6,042,771Liabilities 2014: $3,990Net Assets 2014: $6,038,7812014Assets 2015: $6,684,050Liabilities 2015: $133,600Net Assets 2015: $6,550,4502015Assets 2016: $7,197,180Liabilities 2016: $3,840Net Assets 2016: $7,193,3402016Assets 2017: $10,561,796Liabilities 2017: $4,256Net Assets 2017: $10,557,5402017Assets 2018: $9,928,319Liabilities 2018: $3,950Net Assets 2018: $9,924,3692018Assets 2019: $11,599,996Liabilities 2019: $3,975Net Assets 2019: $11,596,0212019Assets 2020: $13,012,730Liabilities 2020: $3,975Net Assets 2020: $13,008,7552020Assets 2021: $15,150,906Liabilities 2021: $3,975Net Assets 2021: $15,146,9312021Assets 2022: $13,673,114Liabilities 2022: $4,025Net Assets 2022: $13,669,0892022Assets 2023: $16,499,410Liabilities 2023: $204,075Net Assets 2023: $16,295,3352023Assets 2024: $19,648,521Liabilities 2024: $4,125Net Assets 2024: $19,644,3962024

Highlighted filing

2017

Assets$10,561,796
Liabilities$4,256
Net Assets$10,557,540

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2012: $340,3132012Expenses 2013: $213,3602013Revenue 2014: $1,491,765Expenses 2014: $584,000Net Income 2014: $907,7652014Revenue 2015: $1,547,189Expenses 2015: $871,489Net Income 2015: $675,7002015Revenue 2016: $1,751,519Expenses 2016: $827,275Net Income 2016: $924,2442016Revenue 2017: $3,601,891Expenses 2017: $797,929Net Income 2017: $2,803,9622017Revenue 2018: $260,230Expenses 2018: $1,010,150Net Income 2018: -$749,9202018Revenue 2019: $1,028,654Expenses 2019: $8,985Net Income 2019: $1,019,6692019Revenue 2020: $1,425,138Expenses 2020: $303,985Net Income 2020: $1,121,1532020Revenue 2021: $988,791Expenses 2021: $791,846Net Income 2021: $196,9452021Revenue 2022: $1,025,862Expenses 2022: $515,775Net Income 2022: $510,0872022Revenue 2023: $1,800,160Expenses 2023: $1,134,266Net Income 2023: $665,8942023Revenue 2024: $1,694,324Expenses 2024: $914,096Net Income 2024: $780,2282024

Highlighted filing

2017

Revenue$3,601,891
Expenses$797,929
Net Income$2,803,962
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.0
Gross Receipts
$3,601,891
Mission and Program Overview

Mission

The foundation is organized to foster, promote, support, develop, and maintain the broad, charitable, educational or religious purposes or functions as authorized by the charter of the jewish federation of metropolitan chicago and the by-laws of the foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,193,340$10,557,540▲ $3,364,200
Investments Other Securities$6,166,079$8,996,937▲ $2,830,858
Savings and Temporary Cash Investments$1,031,101$1,564,859▲ $533,758
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$7,197,180$10,561,796▲ $3,364,616
Liabilities
Accounts Payable and Accrued Expenses$3,840$3,900▲ $60
Other Liabilities$0$356▲ $356
Total Liabilities$3,840$4,256▲ $416
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,193,340$10,557,540▲ $3,364,200
Total Liabilities and Net Assets / Fund Balance$7,197,180$10,561,796▲ $3,364,616

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$8,996,937--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Eric DevirSecretary$77,195$77,195

Board Members and Trustees

NameTitle
Jonathan KoschitzkyPresident
Tamar Koschitzky RubensteinVice President
Andrew LappinDirector
James A PinkstonAssistant Treasurer
Peter ChiswickAssistant Treasurer
Robert SchuckmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,400,988
Program Service Revenue
$0
Investment Income
$200,763
Other Revenue
$140
All Other Contributions
$3,400,988
Change in Net Assets
$2,803,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$775,000
Other Expenses$22,929
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$775,000--$775,000
Fees for Service Investment Mgmnt Fees-$18,663-$18,663
Fees for Services Accounting-$3,900-$3,900
All Other Expenses-$356-$356
Other Expenses-$10-$10
Total Functional Expenses$775,000$22,929$0$797,929
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Federation of Metropolitan ChicagoChicago, IL501(c)(3)General Operating Support$500,000
The Jewish Federations of North AmericaNew York, NY501(c)(3)General Operating Support$150,000
Israel Healthcare Foundation IncNew York, NY501(c)(3)General Operating Support$120,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Jewish Federation of Metropolitan Chicago$356
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Jonathan Koschitzky and Tamar Koschitzky Rubenstein have a family relationship.

Form 990, Part VI, Section A, line 6

The bylaws stipulate that members of the Foundation are divided into two classes: the donor member and the publicly supported organization member, which is the Jewish Federation of Metropolitan Chicago.

Form 990, Part VI, Section A, line 7A

The Board of Directors consists of 5 total persons, 2 of whom are elected by the donor member and 3 of whom are elected by the publicly supported organization member pursuant to its established procedures.

Form 990, Part VI, Section B, line 11B

The voting members of the governing body reviewed the Form 990 prior to filing with the IRS.

Form 990, Part VI, Section B, line 12C

A conflict of interest questionnaire is circulated to all board members on an annual basis. This process is managed by the Foundation's secretary who ensures that all questionnaires are completed. The completed questionnaires are reviewed and any conflicts are disclosed to the board of directors. If a director does have a conflict or business relationship, he or she is required to abstain from any votes related to that matter.

Form 990, Part VI, Section C, line 19

Financial statements, conflict of interest policy and governing documents are available upon request for the same period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Tamar & Jonathan Koschitzky
EIN
30-0149723
Phone
3123574790
Address
30 South Wells Street No 4049, Chicago, IL 60606

Signing Officer

Name
Peter Chiswick
Title
Assistant Treasurer
Phone
3123574790
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Koschitzky
Formed
2002
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Rsm US Llp
Address
1 S WACKER DRIVE STE 800, CHICAGO, IL 60606
Preparer
Marek Rozowicz
Phone
3126343400
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Tamar & Jonathan Koschitzky Family Foundation (the Foundation) is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. At June 30, 2017 there were no unrecognized tax benefits identified or recorded as liabilities. The Foundation files Form 990 in the U.S. federal jurisdiction and the State of Illinois. The Foundation is generally no longer subject to examination by the Internal Revenue Service for years before 2014.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0500000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Jewish Federation of Metropolitan Chicago
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0500000
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0356
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Jewish Federation of Metropolitan Chicago
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt08996937
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Jewish Federation of Metropolitan Chicago Pooled Investment Fund
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Tamar & Jonathan Koschitzky Family Foundation (the Foundation) is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. At June 30, 2017 there were no unrecognized tax benefits identified or recorded as liabilities. The Foundation files Form 990 in the U.S. federal jurisdiction and the State of Illinois. The Foundation is generally no longer subject to examination by the Internal Revenue Service for years before 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt08996937
IRS990ScheduleD/TotalLiabilityAmt0356
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0500000
IRS990ScheduleI/RecipientTable/CashGrantAmt1150000
IRS990ScheduleI/RecipientTable/CashGrantAmt2120000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General Operating Support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1General Operating Support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2General Operating Support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Jewish Federation of Metropolitan Chicago
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1The Jewish Federations of North America
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Israel Healthcare Foundation Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0362167761
IRS990ScheduleI/RecipientTable/RecipientEIN1131624240
IRS990ScheduleI/RecipientTable/RecipientEIN2273649987
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt030 South Wells Street Suite 4049
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt125 Broadway Suite 1700
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt225 West 45th Street Suite 1405
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Chicago
IRS990ScheduleI/RecipientTable/USAddress/CityNm1New York
IRS990ScheduleI/RecipientTable/USAddress/CityNm2New York
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1NY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060606
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd110004
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd210036
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Foundation staff perform due diligence on all organizations seeking grants from the Foundation and review grant compliance each year.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0178907
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1171227
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2233287
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt170466
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt210716
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt017575
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt18726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt210803
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt04521
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt12095
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Robert Schuckman
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Peter Chiswick
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2James A Pinkston
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Assistant Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Assistant Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0230250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1252514
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2254806
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jonathan Koschitzky and Tamar Koschitzky Rubenstein have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The bylaws stipulate that members of the Foundation are divided into two classes: the donor member and the publicly supported organization member, which is the Jewish Federation of Metropolitan Chicago.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors consists of 5 total persons, 2 of whom are elected by the donor member and 3 of whom are elected by the publicly supported organization member pursuant to its established procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The voting members of the governing body reviewed the Form 990 prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A conflict of interest questionnaire is circulated to all board members on an annual basis. This process is managed by the Foundation's secretary who ensures that all questionnaires are completed. The completed questionnaires are reviewed and any conflicts are disclosed to the board of directors. If a director does have a conflict or business relationship, he or she is required to abstain from any votes related to that matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Financial statements, conflict of interest policy and governing documents are available upon request for the same period of disclosure as set forth in section 6104(d).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0Jewish Federation of Metropolitan Chicago
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt1Jewish Federation of Metropolitan Chicago
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0T
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1T
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1IL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Charitable Trust
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1Charitable Trust
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Charitable Remainder Unitrusts (24)
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1Charitable Remainder Annuity Trusts (7)
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt0JFMC Facilities Corporation
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt1Jewish Federation of Metropolitan Chicago
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt2JFMC Facilities Corporation
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00

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