Civic Intelligence

The Friedman Supporting Foundation Inc

990 • Fiscal year 2014 • EIN 58-1585277

Jul 01, 2014 to Sep 02, 2014 • Filed on Feb 17, 2015

1440 Spring Street NWAtlanta, GA 30309-2837

(404) 873-1661

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$0

Down $4,569,144 (-100%) from 2013

Net Assets

Down

$0

Down $4,569,144 (-100%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses

Revenue

Up

$2,878,994

Up $2,603,657 (+946%) from 2013

Expenses

Up

$4,975,719

Up $4,399,482 (+763%) from 2013

Net Income

Down

-$2,096,725

Down $1,795,825 (-597%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,729,799Liabilities 2010: $0Net Assets 2010: $3,729,7992010Assets 2011: $4,480,408Liabilities 2011: $0Net Assets 2011: $4,480,4082011Assets 2012: $4,242,882Liabilities 2012: $0Net Assets 2012: $4,242,8822012Assets 2013: $4,569,144Liabilities 2013: $0Net Assets 2013: $4,569,1442013Assets 2014: $4,983,120Liabilities 2014: $0Net Assets 2014: $4,983,1202014Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MExpenses 2010: $808,6862010Revenue 2011: $675,265Expenses 2011: $759,146Net Income 2011: -$83,8812011Revenue 2012: $408,323Expenses 2012: $667,804Net Income 2012: -$259,4812012Revenue 2013: $275,337Expenses 2013: $576,237Net Income 2013: -$300,9002013Revenue 2014: $769,425Expenses 2014: $649,862Net Income 2014: $119,5632014Revenue 2014: $2,878,994Expenses 2014: $4,975,719Net Income 2014: -$2,096,7252014

Highlighted filing

2014

Revenue$2,878,994
Expenses$4,975,719
Net Income-$2,096,725
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Sep 2, 2014
Signed
Feb 17, 2015
Return Version
2014v5.0
Gross Receipts
$4,773,774
Mission and Program Overview

Mission

This organization is operated exclusively for charitable, educational, or religious purposes by conducting or supporting activities for the benefit of, or to carry out the purposes of the jewish federation of greater atlanta, inc., a section 501(c)(3) organization.

Support for the mission of the jewish federation of greater atlanta, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,954,053$0▼ $4,954,053
Savings and Temporary Cash Investments$29,067$0▼ $29,067
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,983,120$0▼ $4,983,120
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$4,983,120$0▼ $4,983,120
Total Net Assets Fund Balance$4,983,120$0▼ $4,983,120
Total Liabilities and Net Assets / Fund Balance$4,983,120$0▼ $4,983,120

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$4,983,120-▼ $7,401--
2013$4,569,144$245,251▲ $818,588-$4,983,120
2012$4,242,882$92,560▲ $809,939-$4,569,144
2011$4,480,407$129,260▲ $301,019-$4,242,882
2010$3,729,799$520,560▲ $989,194-$4,480,407
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stanley FriedmanPresident
Herman FriedmanVice President
Ceci FriedmanDirector
Frederick M HalperinDirector
Jerry BermanDirector
Michael HorowitzSecretary
Carol CooperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$2,878,994
Other Revenue
$0
Change in Net Assets
$-2,096,725
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,966,961
Other Expenses$8,758
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,966,961--$4,966,961
Fees for Services Other-$5,000-$5,000
Other Expenses-$3,758-$3,758
Total Functional Expenses$4,966,961$8,758$0$4,975,719
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Federation of Greater AtlantaAtlanta, GA501 C 3Donation$2,722,368
Savannah Jewish FederationSavannah, GA501 C 3Donation$2,244,593
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

Name: relationship: herman friedman family - brother ceci friedman family - daughter stanley friedman family - father/brother carol cooper business - jewish federation of greater atlanta trustee michael horowitz business - jewish federation of greater atlanta employee

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

Jewish federation of greater atlanta, inc. Elects majority of the governing body.

Form 990, Part VI, Section B, Line 11

Form 990 was reviewed by the entire board before the filing of the tax return. A copy of the final return is supplied to each board member prior to filing.

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

Whenever a new relationship is contemplated, the members of the board are polled for any relationship between them and their families and the new entity. Every year, members of the board and their families are asked if they have a relationship with any entity that is involved with the foundation. If they do, we require the details outlining the relationship.

Form 990, Part VI, Section C, Line 19

Governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
The Friedman Supporting Foundation Inc
EIN
58-1585277
Phone
4048731661
Address
1440 SPRING STREET NW, ATLANTA, GA 30309-2837

Signing Officer

Name
Frederick M Halperin
Title
Treasurer
Phone
4048731661
Signed
2015-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stanley Friedman
Formed
1984
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Windham Brannon Pc
Address
3630 PEACHTREE RD NE SUITE 600, ATLANTA, GA 30326
Preparer
Carlye W Dooley
Phone
4048982000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

DISSOLUTION

Form 990, Part XII, Line 2B, Financial Statement Reporting

The jewish federation of greater atlanta, inc. Fye 6/30/15 has not yet been prepared as the fiscal year for the jewish federation of greater atlanta, inc. Is not yet completed. The friedman supporting foundation, inc.'s final short year will be included in the consolidated audit report when issued.

Financial Statement Notes

PART X, LINE 2:

Fin 48 footnote on the consolidated financial statements for the jewish federation of greater atlanta, inc. Fye 6/30/15 has not been issued yet as the year is not completed. The friedman supporting foundation, inc.'s final short year will be included in the audit when issued. The disclosure statement below is from the year ending june 30, 2014 which is the last consolidated audited financial statement issued. The federation qualifies for tax-exempt status under section 501(c)(3) of the internal revenue code (the code) as a charitable organization whereby only unrelated business income, if any, as defined by section 512(a)(1) of the code, is subject to federal income tax. Management believes the federation met the requirements to maintain their tax-exempt status; therefore, no provision for income taxes on exempt purposes has been provided in these financial statements. As of and for the years ended june 30, 2014 and june 30, 2013, the federation did not identify any uncertain tax positions that require adjustment to or disclosure in the accompanying financial statements. The federation's income tax returns since the year ended june 30, 2012 are subject to examination by tax authorities, and may change upon examination.

Form 990, Part V, Line 4

The organization's endowment funds are used exclusively for charitable, educational, or religious purposes by conducting or supporting activities for the benefit of, or to carry out the purposes of the jewish federation of greater atlanta, inc., a section 501(c(3) organization.

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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0129260
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04480407
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0738448
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0989194
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 FOOTNOTE ON THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE JEWISH FEDERATION OF GREATER ATLANTA, INC. FYE 6/30/15 HAS NOT BEEN ISSUED YET AS THE YEAR IS NOT COMPLETED. THE FRIEDMAN SUPPORTING FOUNDATION, INC.'S FINAL SHORT YEAR WILL BE INCLUDED IN THE AUDIT WHEN ISSUED. THE DISCLOSURE STATEMENT BELOW IS FROM THE YEAR ENDING JUNE 30, 2014 WHICH IS THE LAST CONSOLIDATED AUDITED FINANCIAL STATEMENT ISSUED. THE FEDERATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, IF ANY, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. MANAGEMENT BELIEVES THE FEDERATION MET THE REQUIREMENTS TO MAINTAIN THEIR TAX-EXEMPT STATUS; THEREFORE, NO PROVISION FOR INCOME TAXES ON EXEMPT PURPOSES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. AS OF AND FOR THE YEARS ENDED JUNE 30, 2014 AND JUNE 30, 2013, THE FEDERATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FEDERATION'S INCOME TAX RETURNS SINCE THE YEAR ENDED JUNE 30, 2012 ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, OR RELIGIOUS PURPOSES BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF THE JEWISH FEDERATION OF GREATER ATLANTA, INC., A SECTION 501(C(3) ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
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IRS990ScheduleI/RecipientTable/CashGrantAmt12244593
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 C 3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501 C 3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0DONATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1DONATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JEWISH FEDERATION OF GREATER ATLANTA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SAVANNAH JEWISH FEDERATION
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01440 SPRING STREET NW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt15111 ABERCORN ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ATLANTA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1SAVANNAH
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1GA
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL ARE UNRESTRICTED GRANTS TO 501(C)(3) TAX EXEMPT ORGANIZATIONS AND THEREFORE MONITORING IS NOT REQUIRED
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
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IRS990ScheduleJ/AnyNonFixedPaymentsInd00
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt014982
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0293140
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt026711
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06860
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL HOROWITZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0341693
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0MICHAEL HOROWITZ IS AN EMPLOYEE OF THE JEWISH FEDERATION OF GREATER ATLANTA, INC
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE J, PAGE 3, PART III
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0JEWISH FED OF GREATER ATLANTA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1SAVANNAH JEWISH FEDERATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-09-02
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12014-09-02
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt15111 ABERCORN ST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0ATLANTA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1SAVANNAH
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IRS990ScheduleN/OwnerOfSuccessorInd00
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IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DISSOLUTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NAME: RELATIONSHIP: HERMAN FRIEDMAN FAMILY - BROTHER CECI FRIEDMAN FAMILY - DAUGHTER STANLEY FRIEDMAN FAMILY - FATHER/BROTHER CAROL COOPER BUSINESS - JEWISH FEDERATION OF GREATER ATLANTA TRUSTEE MICHAEL HOROWITZ BUSINESS - JEWISH FEDERATION OF GREATER ATLANTA EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JEWISH FEDERATION OF GREATER ATLANTA, INC. ELECTS MAJORITY OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WAS REVIEWED BY THE ENTIRE BOARD BEFORE THE FILING OF THE TAX RETURN. A COPY OF THE FINAL RETURN IS SUPPLIED TO EACH BOARD MEMBER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WHENEVER A NEW RELATIONSHIP IS CONTEMPLATED, THE MEMBERS OF THE BOARD ARE POLLED FOR ANY RELATIONSHIP BETWEEN THEM AND THEIR FAMILIES AND THE NEW ENTITY. EVERY YEAR, MEMBERS OF THE BOARD AND THEIR FAMILIES ARE ASKED IF THEY HAVE A RELATIONSHIP WITH ANY ENTITY THAT IS INVOLVED WITH THE FOUNDATION. IF THEY DO, WE REQUIRE THE DETAILS OUTLINING THE RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE JEWISH FEDERATION OF GREATER ATLANTA, INC. FYE 6/30/15 HAS NOT YET BEEN PREPARED AS THE FISCAL YEAR FOR THE JEWISH FEDERATION OF GREATER ATLANTA, INC. IS NOT YET COMPLETED. THE FRIEDMAN SUPPORTING FOUNDATION, INC.'S FINAL SHORT YEAR WILL BE INCLUDED IN THE CONSOLIDATED AUDIT REPORT WHEN ISSUED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2B, FINANCIAL STATEMENT REPORTING
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
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