Hillel the Foundation for Jewish Campus Life

“Bob nemer, president-elect, is the father of matthew nemer, director.”

“Form 990 is reviewed by the executive director of vanderbilt hillel and members of the board of directors.”

“Governing documents and financial statements are available for review upon request.”

“INCLUDED IN PART VIII, LINE 1f IS A DONATION RECEIVED BY VANDERBILT HILLEL IN THE AMOUNT OF $550,000 DURING THE FISCAL YEAR ENDING JUNE 30, 2017. PER THE DONOR'S TRUST AGREEMENT, THIS DONATION WAS INTENDED TO CREATE AN ENDOWMENT FOR THE BENEFIT OF VANDERBILT HILLEL. VANDERBILT HILLEL'S ENDOWMENTS ARE MANAGED BY AND HELD AT THE JEWISH FEDERATION OF NASHVILLE AND MIDDLE TENNESSEE. WHEN THIS $550,000 DONATION WAS RECEIVED BY VANDERBILT HILLEL, THE FUNDS WERE TRANSFERRED DIRECTLY TO THE JEWISH FEDERATION OF NASHVILLE AND MIDDLE TENNESSEE TO CREATE AN ENDOWMENT FUND FROM WHICH VANDERBILT HILLEL RECEIVES REGULAR DISTRIBUTIONS.”

“Vanderbilt hillel engaged an independent accountant to perform a review of the june 30, 2017 financial statements. Based on the recommendation of the independent accountant, there are changes in the financial statement presentation of vanderbilt hillel's endowments from prior years. Part viii, line 3 includes gains and interest income on endowments owned by vanderbilt hillel and held at the jewish federation of nashville and middle tennessee.”

“IN PRIOR YEARS, VANDERBILT UNIVERSITY SUPPORTED THE OPERATIONS OF VANDERBILT HILLEL. ON JULY 1, 2016, VANDERBILT HILLEL OFFICIALLY SEPARATED FROM VANDERBILT UNIVERSITY AND BECAME FINANCIALLY INDEPENDENT OF VANDERBILT UNIVERSITY. AS PART OF THE SEPARATION AGREEMENT, VANDERBILT UNIVERSITY AGREED TO GIVE VANDERBILT HILLEL A ONE-TIME PAYMENT. THE AMOUNT INCLUDED IN PART VIII, LINE 11a IS THE TOTAL OF THE SEPARATION PAYMENT RECEIVED BY VANDERBILT HILLEL.”

“VANDERBILT HILLEL ELECTED TO FILE AND ENTERED INTO A COMMON PAYMASTER ARRANGEMENT WITH HILLEL: THE FOUNDATION FOR JEWISH CAMPUS LIFE (EIN: 52-1844823) WHEREBY ALL SALARIES AND RELATED W-2s ARE REPORTED THROUGH THE PAYROLL FILINGS OF THE COMMON PAYMASTER (HILLEL: THE FOUNDATION FOR JEWISH CAMPUS LIFE) AND UNDER THAT EMPLOYER IDENTIFICATION NUMBER. FOR THE PURPOSES OF THIS FEDERAL FORM 990, THE RELATED SALARIES ATTRIBUTABLE TO VANDERBILT HILLEL ARE RECOGNIZED AND REPORTED. HOWEVER, NO FORM W-2s ARE REPORTED AS THESE ARE FILED UNDER THE COMMON PAYMASTER.”

“VANDERBILT HILLEL ELECTED TO FILE AND ENTERED INTO A COMMON PAYMASTER ARRANGEMENT WITH HILLEL: THE FOUNDATION FOR JEWISH CAMPUS LIFE (EIN: 52-1844823) WHEREBY ALL SALARIES AND RELATED W-2s ARE REPORTED THROUGH THE PAYROLL FILINGS OF THE COMMON PAYMASTER (HILLEL: THE FOUNDATION FOR JEWISH CAMPUS LIFE) AND UNDER THAT EMPLOYER IDENTIFICATION NUMBER. FOR THE PURPOSES OF THIS FEDERAL FORM 990, THE RELATED SALARIES ATTRIBUTABLE TO VANDERBILT HILLEL ARE RECOGNIZED AND REPORTED. HOWEVER, NO FORM W-2s ARE REPORTED AS THESE ARE FILED UNDER THE COMMON PAYMASTER.”

“Vanderbilt hillel engaged an independent accountant to perform a review of the june 30, 2017 financial statements. Based on the recommendation of the independent accountant, there are changes in the financial statement presentation of vanderbilt hillel's endowments from prior years.”

“Vanderbilt hillel engaged an independent accountant to perform a review of the june 30, 2017 financial statements. Based on the recommendation of the independent accountant, there are changes in the financial statement presentation of vanderbilt hillel's endowments from prior years including differences in the way endowments are recorded. These differences in reporting endowments resulted in an other change in net assets of $2,877,290.”

“Vanderbilt hillel engaged an independent accountant to perform a review of the june 30, 2017 financial statements. In order to be consistent with the independent accountant's review, the method of accounting was changed from cash to accrual on the june 30, 2017 form 990.”

“The organization did not engage an independent accountant in prior years. An independent accountant was engaged to perform a review of the entity's financial statements for the first time for the fiscal year ending june 30, 2017.”