Civic Intelligence

Hoffberger Family Fund Inc

EIN 52-1167596 • 501(c)3 • Baltimore, MD

Profile

See schedule othe foundation was created to carry out the charitable, educational, and religious purposes of the associated jewish community federation of baltimore, inc. (the associated). The foundation makes grants to public charitable organizations in furtherance of the mission of the associated.

5700 Park Heights AvenueBaltimore, MD 21215

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

8th percentile

-37%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

52nd percentile

5.7%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

16%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$23,521,481

Up $1,263,446 (+5.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$23,521,481

Up $1,263,446 (+5.7%) from 2023

Revenue

Up

$688,438

Up $92,681 (+16%) from 2023

Expenses

Down

$945,547

Down $24,093 (-2.5%) from 2023

Net Income

Up

-$257,109

Up $116,774 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $15,553,928Liabilities 2011: $0Net Assets 2011: $15,553,9282011Assets 2012: $16,801,022Liabilities 2012: $0Net Assets 2012: $16,801,0222012Assets 2013: $18,441,204Liabilities 2013: $0Net Assets 2013: $18,441,2042013Assets 2014: $18,605,777Liabilities 2014: $0Net Assets 2014: $18,605,7772014Assets 2015: $17,893,640Liabilities 2015: $0Net Assets 2015: $17,893,6402015Assets 2016: $17,781,787Liabilities 2016: $0Net Assets 2016: $17,781,7872016Assets 2017: $19,809,056Liabilities 2017: $0Net Assets 2017: $19,809,0562017Assets 2018: $17,896,859Liabilities 2018: $0Net Assets 2018: $17,896,8592018Assets 2019: $20,269,305Liabilities 2019: $0Net Assets 2019: $20,269,3052019Assets 2020: $21,811,264Liabilities 2020: $0Net Assets 2020: $21,811,2642020Assets 2021: $24,283,935Liabilities 2021: $0Net Assets 2021: $24,283,9352021Assets 2022: $20,729,391Liabilities 2022: $0Net Assets 2022: $20,729,3912022Assets 2023: $22,258,035Liabilities 2023: $0Net Assets 2023: $22,258,0352023Assets 2024: $23,521,481Liabilities 2024: $0Net Assets 2024: $23,521,4812024

Highlighted filing

2024

Assets$23,521,481
Liabilities$0
Net Assets$23,521,481

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $813,709Expenses 2011: $666,827Net Income 2011: $146,8822011Revenue 2012: $893,865Expenses 2012: $721,514Net Income 2012: $172,3512012Revenue 2013: $746,601Expenses 2013: $766,281Net Income 2013: -$19,6802013Revenue 2014: $1,608,111Expenses 2014: $748,655Net Income 2014: $859,4562014Revenue 2015: $1,363,335Expenses 2015: $805,261Net Income 2015: $558,0742015Revenue 2016: $1,054,781Expenses 2016: $804,493Net Income 2016: $250,2882016Revenue 2017: $859,227Expenses 2017: $808,376Net Income 2017: $50,8512017Revenue 2018: $980,998Expenses 2018: $835,839Net Income 2018: $145,1592018Revenue 2019: $910,878Expenses 2019: $846,003Net Income 2019: $64,8752019Revenue 2020: $560,908Expenses 2020: $872,259Net Income 2020: -$311,3512020Revenue 2021: $1,936,189Expenses 2021: $916,867Net Income 2021: $1,019,3222021Revenue 2022: $609,700Expenses 2022: $976,731Net Income 2022: -$367,0312022Revenue 2023: $595,757Expenses 2023: $969,640Net Income 2023: -$373,8832023Revenue 2024: $688,438Expenses 2024: $945,547Net Income 2024: -$257,1092024

Highlighted filing

2024

Revenue$688,438
Expenses$945,547
Net Income-$257,109

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.5$0.00$23.5$0.69$0.95$0.26
2023Detailed filing. Detailed filing data is available for this year.$22.3$0.00$22.3$0.60$0.97$0.37
2022Detailed filing. Detailed filing data is available for this year.$20.7$0.00$20.7$0.61$0.98$0.37
2021Detailed filing. Detailed filing data is available for this year.$24.3$0.00$24.3$1.94$0.92$1.02
2020Detailed filing. Detailed filing data is available for this year.$21.8$0.00$21.8$0.56$0.87$0.31
2019Summary only. Only limited summary data is available for this year.$20.3$0.00$20.3$0.91$0.85$0.06
2018Summary only. Only limited summary data is available for this year.$17.9$0.00$17.9$0.98$0.84$0.15
2017Summary only. Only limited summary data is available for this year.$19.8$0.00$19.8$0.86$0.81$0.05
2016Summary only. Only limited summary data is available for this year.$17.8$0.00$17.8$1.05$0.80$0.25
2015Summary only. Only limited summary data is available for this year.$17.9$0.00$17.9$1.36$0.81$0.56
2014Summary only. Only limited summary data is available for this year.$18.6$0.00$18.6$1.61$0.75$0.86
2013Summary only. Only limited summary data is available for this year.$18.4$0.00$18.4$0.75$0.77$0.02
2012Summary only. Only limited summary data is available for this year.$16.8$0.00$16.8$0.89$0.72$0.17
2011Summary only. Only limited summary data is available for this year.$15.6$0.00$15.6$0.81$0.67$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$688,438
Mission and Program Overview

Mission

See schedule othe foundation was created to carry out the charitable, educational, and religious purposes of the associated jewish community federation of baltimore, inc. (the associated). The foundation makes grants to public charitable organizations in furtherance of the mission of the associated.

To carry out the charitable, educational, and religious purposes of the associated: jewish community federation of baltimore, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,040,958$23,265,015▲ $1,224,057
Savings and Temporary Cash Investments$179,767$224,860▲ $45,093
Investments Other Securities$37,310$31,606▼ $5,704
Total Assets$22,258,035$23,521,481▲ $1,263,446
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,258,035$23,521,481▲ $1,263,446
Total Net Assets Fund Balance$22,258,035$23,521,481▲ $1,263,446
Total Liabilities and Net Assets / Fund Balance$22,258,035$23,521,481▲ $1,263,446
Compensation and Service Providers

Employees

NameTitleOtherTotal
Lauren KleinAssistant Secretary$124,918$124,918

Board Members and Trustees

NameTitle
Andrew CushnirPresident & Public Director as of 04/24
Marc B TerrillPresident & Public Director Until 07/24
Corie HoffbergerDonor Director
David B HoffbergerDonor Director & Member
Heller ZaimanDonor Director & Member
Harry HalpertDonor Director & Member as of 06/24
John ShmerlerPublic Director
Mark NeumannPublic Director
Philip E SachsPublic Director
Becky BrennerPublic Director as of 05/24
Beth GoldsmithPublic Director Until 05/24
Benjamin K GreenwaldSecretary & Public Director
Bruce S HoffbergerTreasurer & Donor Director & Member
Revenue and Support

Revenue Composition

Contributions and Grants
$56
Program Service Revenue
$0
Investment Income
$688,382
Other Revenue
$0
All Other Contributions
$56
Change in Net Assets
$-257,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$890,330
Other Expenses$55,217
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$890,330--$890,330
Fees for Service Investment Mgmnt Fees-$55,217-$55,217
Total Functional Expenses$890,330$55,217$0$945,547
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Associated Jewish Community Federation of BaltimoreBaltimore, MD501(c)(3)General Support$840,330
Hoffberger Mental Health EndowmentBaltimore, MD501(c)(3)General Support$50,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

There are family relationships among the donor members and directors. Bruce s. Hoffberger, david b. Hoffberger, corie hoffberger, harry halpert, and heller zaiman have a family relationship. Officers marc b. Terrill, andrew cushnir, and lauren klein have a business relationship among each other because they are employed by a related organization of which marc b. Terrill and andrew cushnir are also officers.

Form 990, Part VI, Section A, Line 6

The organization has two classes of members, a public member - the associated jewish community federation of baltimore, inc. And donor members consisting of bruce s. Hoffberger, david b. Hoffberger, heller zaiman and harry halpert.

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

The members appoint the board of directors. The public member appoints the majority and donor members appoint the remainder.

Form 990, Part VI, Section A, Line 7B

Amendments to the bylaws are subject to change or rescission by the members before they are adopted.

Form 990, Part VI, Section A, Line 8B

There is no committee with authority to act on behalf of the governing body.

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

The form 990 and supporting schedules are distributed to the officers and directors upon completion for review and comments prior to filing.

Form 990, Part VI, Section B, Line 12

The supported organization monitors and enforces the potential of any conflict of interest by regularly reviewing the board of directors, its actions, and the investment of assets to ensure it complies with the conflict of interest policy of the associated.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Hoffberger Family Fund Inc
EIN
52-1167596
Phone
4107274828
Address
5700 PARK HEIGHTS AVENUE, BALTIMORE, MD 21215

Signing Officer

Name
Samuel Klein
Title
Chief Financial Officer
Phone
4107274828
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Cushnir
Formed
1979
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Firm
Cliftonlarsonallen Llp
Address
TWO INTERNATIONAL PLACE 22ND FLOOR, BOSTON, MA 02110
Preparer
Katarzyna O Padzik
Phone
7819821001
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The associated follows the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under this guidance, the associated 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 consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management has evaluated the associated's tax positions and has concluded that the associated has taken no uncertain tax positions that require disclosure. Generally, the associated is no longer subject to income tax examinations by the u.s. Federal, state, or local authorities for years before 2021.

Raw XML AppendixShowing 400 of 1,009 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt2ASSISTANT SECRETARY
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IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0688438
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0688382
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0688382
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt037310
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt031606
IRS990/InvestmentsPubTradedSecGrp/BOYAmt022040958
IRS990/InvestmentsPubTradedSecGrp/EOYAmt023265015
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE OTHE FOUNDATION WAS CREATED TO CARRY OUT THE CHARITABLE, EDUCATIONAL, AND RELIGIOUS PURPOSES OF THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. (THE ASSOCIATED). THE FOUNDATION MAKES GRANTS TO PUBLIC CHARITABLE ORGANIZATIONS IN FURTHERANCE OF THE MISSION OF THE ASSOCIATED.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt022258035
IRS990/NetAssetsOrFundBalancesEOYAmt023521481
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01520555
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt022258035
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt023521481
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREW CUSHNIR
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0893142
IRS990/PYInvestmentIncomeAmt0595757
IRS990/PYOtherExpensesAmt076498
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-373883
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0969640
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0595757
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-257109
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0179767
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0224860
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd01
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ORGANIZATION WORKS TO PRESERVE AND ENHANCE JEWISH LIFE. IT ADDRESSES CHARITABLE, EDUCATIONAL, RELIGIOUS, HUMANITARIAN, HEALTH, CULTURAL, AND SOCIAL SERVICE NEEDS OF THE JEWISH COMMUNITY LOCALLY, NATIONALLY, IN ISRAEL, AND THROUGHOUT THE WORLD. IN FURTHERANCE OF THAT MISSION, THE SUPPORTED ORGANIZATION ENCOURAGES FAMILIES TO ESTABLISH SUPPORTING ORGANIZATIONS IN PARTNERSHIP WITH IT, IN ORDER TO ENGAGE INTERESTED DONORS AND SUCCEEDING GENERATIONS IN PHILANTHROPIC PURSUITS AND ENHANCE BOTH THE JEWISH AND GENERAL COMMUNITIES IN KEEPING WITH THE JEWISH TRADITION OF REPAIRING THE WORLD. ALL GRANTS ARE MADE TO TAX-EXEMPT CHARITABLE ORGANIZATIONS REGISTERED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1GRANTS TO ORGANIZATIONS, OTHER THAN THE SUPPORTED ORGANIZATION, ARE MADE AT THE DISCRETION OF THE BOARD OF DIRECTORS OF THE SUPPORTING ORGANIZATION AND ARE MADE IN THE FURTHERANCE OF THE MISSION OF THE SUPPORTED ORGANIZATION TO SUPPORT JEWISH, CULTURAL, EDUCATIONAL, AND SOCIAL JUSTICE WORK.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION B, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 6
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0520607957
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0780330
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0780330
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATED FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATED 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 CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS EVALUATED THE ASSOCIATED'S TAX POSITIONS AND HAS CONCLUDED THAT THE ASSOCIATED HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE. GENERALLY, THE ASSOCIATED IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL AUTHORITIES FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0840330
IRS990ScheduleI/RecipientTable/CashGrantAmt150000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1HOFFBERGER MENTAL HEALTH ENDOWMENT
IRS990ScheduleI/RecipientTable/RecipientEIN0520607957
IRS990ScheduleI/RecipientTable/RecipientEIN1520794249
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05700 PARK HEIGHTS AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt16241A FALLS RD SUITE 201
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BALTIMORE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BALTIMORE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd021215
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd121209
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0N/A
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT REQUESTS ARE REVIEWED TO ENSURE THAT THEY ARE PERMISSIBLE AND IN ACCORDANCE WITH APPLICABLE LAWS AND REGULATIONS. THE FOUNDATION WILL REQUEST AND RECEIVE PERIODIC REPORTS AND UPDATES FROM THE GRANTEE REGARDING HOW GRANTS ARE UTILIZED, AND TAKES SUCH INFORMATION INTO ACCOUNT IN CONSIDERING FUTURE GRANT AWARDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
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/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt037500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt01068785
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1348378
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt013638
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt19662
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt016559
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt116793
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt034053
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARC B TERRILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ANDREW CUSHNIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & PUBLIC DIR. UNTIL 07/24
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT & PUBLIC DIR. AS OF 04/24
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt01170535
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1374833
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0A RELATED ORGANIZATION, THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC., USES A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE ORGANIZATION'S PRESIDENT'S COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1MARC TERRILL PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. THERE WERE NO AMOUNTS VESTED OR RECEIVED FROM THE PLAN DURING THE TAX YEAR. MARC TERRILL HAS A CONTRACT EXECUTED ON JULY 1, 2020. THE TERMS AND CONDITIONS OF THE DEFERRED COMPENSATION PLAN ARE OUTLINED IN THE CONTRACT.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2THE DIRECTORS OF THE HOFFBERGER FAMILY FUND, INC. RECEIVE NO COMPENSATION FOR THEIR SERVICES, HOWEVER, THREE OF THE DIRECTORS/OFFICERS ARE EMPLOYED BY THE SUPPORTED ENTITY, THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. (THE ASSOCIATED). ALL OF THE COMPENSATION AND BENEFITS ARE PAID BY THE ASSOCIATED; NONE OF IT IS ATTRIBUTABLE TO THE SERVICE AS A DIRECTOR AND/OR OFFICER OF THE FOUNDATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4B
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE J, PART II:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE FAMILY RELATIONSHIPS AMONG THE DONOR MEMBERS AND DIRECTORS. BRUCE S. HOFFBERGER, DAVID B. HOFFBERGER, CORIE HOFFBERGER, HARRY HALPERT, AND HELLER ZAIMAN HAVE A FAMILY RELATIONSHIP. OFFICERS MARC B. TERRILL, ANDREW CUSHNIR, AND LAUREN KLEIN HAVE A BUSINESS RELATIONSHIP AMONG EACH OTHER BECAUSE THEY ARE EMPLOYED BY A RELATED ORGANIZATION OF WHICH MARC B. TERRILL AND ANDREW CUSHNIR ARE ALSO OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS TWO CLASSES OF MEMBERS, A PUBLIC MEMBER - THE ASSOCIATED JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. AND DONOR MEMBERS CONSISTING OF BRUCE S. HOFFBERGER, DAVID B. HOFFBERGER, HELLER ZAIMAN AND HARRY HALPERT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS APPOINT THE BOARD OF DIRECTORS. THE PUBLIC MEMBER APPOINTS THE MAJORITY AND DONOR MEMBERS APPOINT THE REMAINDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AMENDMENTS TO THE BYLAWS ARE SUBJECT TO CHANGE OR RESCISSION BY THE MEMBERS BEFORE THEY ARE ADOPTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 AND SUPPORTING SCHEDULES ARE DISTRIBUTED TO THE OFFICERS AND DIRECTORS UPON COMPLETION FOR REVIEW AND COMMENTS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE SUPPORTED ORGANIZATION MONITORS AND ENFORCES THE POTENTIAL OF ANY CONFLICT OF INTEREST BY REGULARLY REVIEWING THE BOARD OF DIRECTORS, ITS ACTIONS, AND THE INVESTMENT OF ASSETS TO ENSURE IT COMPLIES WITH THE CONFLICT OF INTEREST POLICY OF THE ASSOCIATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00

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