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SUCH PAYMENTS ARE MADE TO INDIVIDUAL VICTIMS OF NAZI PERSECUTION. IN 2022, 92,062 INDIVIDUALS BENEFITED FROM THESE PROGRAMS. 16329636 10493597 11193438 CLAIMS CONFERENCE AS SUCCESSOR ORGANIZATION PROGRAM:TO SHARE IN THE PROCEEDS RECEIVED FROM THE RECOVERY OF RESTITUTED PROPERTY PURSUANT TO THE GERMAN FEDERAL GOVERNMENT PROPERTY RESTITUTION LAW. SUCH PROCEEDS FROM THESE RECOVERIES ARE ALLOCATED TO HOLOCAUST SURVIVORS OR THEIR HEIRS, OR INSTITUTIONS BENEFITING HOLOCAUST SURVIVORS, OR CARRYING OUT PROGRAMS OF HOLOCAUST RESEARCH, EDUCATION AND DOCUMENTATION. 9226130 8319403 GERMAN ALLOCATION FUNDS - FUND FOR RESEARCH, EDUCATION AND DOCUMENTATION:TO ADMINISTER PROJECTS THAT FURTHER HOLOCAUST RESEARCH, EDUCATION AND DOCUMENTATION PURSUANT TO AN AGREEMENT WITH THE GERMAN FOUNDATION REMEMBRANCE, RESPONSIBILITY AND FUTURE (EVZ FOUNDATION). THIS PROGRAM IS FUNDED BY THE GERMAN FEDERAL GOVERNMENT.PROGRAM SERVICE EXPENSES - 3,566,453GRANTS - 2,661,230OTHER PROGRAMS - LANDECKER FUND:TO PROVIDE PAYMENTS TO JEWISH VICTIMS OF NAZISM WORLDWIDE.PROGRAM SERVICE EXPENSES - 1,728,358GRANTS - 1,728,358OTHER PROGRAMS - AUSTRIAN HOLOCAUST SURVIVOR EMERGENCY ASSISTANCE PROGRAM:TO PROVIDE GRANTS TO INSTITUTIONS THAT SHELTER OR EXTEND SERVICES TO AGED JEWISH VICTIMS FROM AUSTRIA PURSUANT TO AN AGREEMENT WITH THE AUSTRIAN GOVERNMENT.PROGRAM SERVICE EXPENSES - 1,454,568GRANTS - 1,454,260OTHER PROGRAMS - WEINBERG FUND:TO PROVIDE GRANTS TO INSTITUTIONS FOR EMERGENCY ASSISTANCE TO JEWISH VICTIMS OF NAZISM IN NORTH AMERICA.PROGRAM SERVICE EXPENSES - 901,018GRANTS - 901,018OTHER PROGRAMS - LUXEMBOURG PROJECT:TO PROVIDE DIRECT AID TO SURVIVORS OF THE SHOAH LIVING IN THE GRAND DUCHY OF LUXEMBOURG, THE LUXEMBOURG SURVIVORS CURRENTLY LIVING ABROAD AND THE SURVIVORS WHO WERE IN THE GRAND DUCHY OF LUXEMBOURG AT THE TIME OF THE SHOAH. PROGRAM SERVICE EXPENSES - 674,291GRANTS - 674,291OTHER PROGRAMS - INTERNATIONAL COMMISSION ON HOLOCAUST ERA INSURANCE CLAIMS:TO PROVIDE SUPPORT TO INSTITUTIONS WHICH PROVIDE SOCIAL WELFARE PROGRAMS TO VICTIMS OF NAZI PERSECUTION.PROGRAM SERVICE EXPENSES - 388,022GRANTS - 387,672OTHER PROGRAMS - URO EMERGENCY ASSISTANCE PROGRAM:TO PROVIDE SUPPORT TO INSTITUTIONS WHICH PROVIDE ON-GOING SOCIAL WELFARE ASSISTANCE OR EMERGENCY ONE-TIME GRANTS TO VICTIMS OF NAZI PERSECUTION.PROGRAM SERVICE EXPENSES - 187,633GRANTS - 187,633OTHER PROGRAMS - NAZI PERSECUTEE RELIEF FUNDS:TO PROVIDE SUPPORT TO PROJECTS BENEFITING NAZI VICTIMS PURSUANT TO THE TERMS SET FORTH BY THE GOVERNMENTS OF THE UNITED STATES, FRANCE, SPAIN, AUSTRIA AND SWITZERLAND.PROGRAM SERVICE EXPENSES - 128,394GRANTS - 128,304OTHER PROGRAMS - ADDITIONAL LABOR DISTRIBUTION FUND:TO PROVIDE GRANTS TO INSTITUTIONS FOR EMERGENCY ASSISTANCE AND OTHER SOCIAL WELFARE PROGRAMS FOR JEWISH NAZI VICTIMS.PROGRAM SERVICE EXPENSES - 106,674GRANTS - 106,674OTHER PROGRAMS - SWISS BANK SETTLEMENT FUNDS:TO PROVIDE PAYMENTS TO ORGANIZATIONS THAT PROVIDE WELFARE SERVICES TO VICTIMS OR TARGETS OF NAZI PERSECUTION PURSUANT TO A SETTLEMENT AGREEMENT SIGNED BY A NUMBER OF SWISS BANKS UNDER THE JURISDICTION OF A U.S. FEDERAL COURT.PROGRAM SERVICE EXPENSES - 88,394GRANTS - 88,145OTHER PROGRAMS - GERMAN FOUNDATION PROGRAMS:TO PROVIDE PAYMENTS TO INDIVIDUALS AND ORGANIZATIONS WHICH PROVIDE SHELTER TO JEWISH VICTIMS OF NAZI PERSECUTION PURSUANT TO AGREEMENTS WITH THE GERMAN FEDERAL GOVERNMENT.PROGRAM SERVICE EXPENSES - 1,818GRANTS - 1,818OTHER PROGRAMS - ROMANIAN EMERGENCY ASSISTANCE PROGRAM:TO PROVIDE PAYMENTS TO JEWISH VICTIMS OF NAZI PERSECUTION OF ROMANIAN ORIGIN WHO ARE FINANCIALLY VULNERABLE.PROGRAM SERVICE EXPENSES - 267GRANTS - 0OTHER PROGRAMS - HUNGARIAN GOVERNMENT FUND:TO PROVIDE GRANTS TO INSTITUTIONS FOR EMERGENCY ASSISTANCE AND OTHER SOCIAL WELFARE PROGRAMS FOR JEWISH HUNGARIAN NAZI VICTIMS PURSUANT TO A SETTLEMENT AGREEMENT WITH 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THE CLAIMS CONFERENCE IS EXEMPT FROM TAXES IN GERMANY AND ISRAEL BASED ON LOCAL TAX CODES. THE CLAIMS CONFERENCE RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THE CLAIMS CONFERENCE HAS EVALUATED ITS TAX POSITIONS AND HAS DETERMINED IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ANY UNRELATED TAX INCOME LIABILITY, WHICH WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET CHANGE IN YEAR-END ESTIMATED VALUE OF UNSOLD RESTITUTED PROPERTIES -131,000. RELATED TAX-EXEMPT ORGANIZATION REVENUE 30,098. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF RENTAL EXPENSE -33,184. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFICATION OF RENTAL EXPENSE 33,184. GRANT CANCELLATIONS AND ADJUSTMENTS -6,149,445. RELATED TAX-EXEMPT ORGANIZATION EXPENSES 212,670. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 4 98 PROGRAM SERVICES FACILITATE GRANTMAKING 13245345 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 3 103 PROGRAM SERVICES FACILITATE GRANTMAKING 11519300 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 0 1 PROGRAM SERVICES FACILITATE GRANTMAKING 10846 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, GRANTMAKING GRANTS TO RECIPIENTS 144613 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, GRANTMAKING GRANTS TO RECIPIENTS 19192000 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM GRANTMAKING GRANTS TO RECIPIENTS 256552146 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, GRANTMAKING GRANTS TO RECIPIENTS 339294272 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES GRANTMAKING GRANTS TO RECIPIENTS 50734859 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, GRANTMAKING GRANTS TO RECIPIENTS 40646094 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, GRANTMAKING GRANTS TO RECIPIENTS 7286286 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, GRANTMAKING GRANTS TO RECIPIENTS 7721 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, GRANTMAKING GRANTS TO RECIPIENTS 191724 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM INVESTMENTS 31121063 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, INVESTMENTS 51480699 7 202 0 0 7 202 690693381 130733587 821426968 EAST ASIA AND THE PACIFIC ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 93960 WIRE 0 EAST ASIA AND THE PACIFIC ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 30011 WIRE 0 EAST ASIA AND THE PACIFIC ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 9648270 WIRE 0 EAST ASIA AND THE PACIFIC ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 1889467 WIRE 0 EAST ASIA AND THE PACIFIC ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 357843 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 2736963 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 8215 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 13380 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 15128463 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 2448962 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 5012048 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 231788 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 2247257 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 5139 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 12500 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 110039 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 9049 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 13500 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 12643 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 7881 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 46747 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 12584 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 1850088 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 905863 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 6708500 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 89554 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 6121 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 24456 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 14703 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 12222 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 19838825 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 12500 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 6672 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 6321 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 42907 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 124292 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 47727 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 1990115 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 19505 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 451168 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 6321 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 21586 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 997039 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 1152610 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 5860 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 12824 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 6848 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 47938 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 36875 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 773159 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 6465872 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 8110 WIRE 0 EUROPE (INCLUDING ICELAND AND GREENLAND) ASSISTANCE TO JEWISH 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ONCE THE GRANTS ARE APPROVED, INSTITUTIONS RECEIVE AN OFFICIAL LETTER OF NOTIFICATION. THE GRANT LETTER INCLUDES THE ALLOCATION AMOUNT, PURPOSE OF THE GRANT AND ALL OTHER TERMS AND CONDITIONS OF IMPLEMENTATION. INSTITUTIONS MUST CONFIRM ACCEPTANCE OF THE GRANT TERMS AND ARE GENERALLY REQUIRED TO SUBMIT AN AMENDED BUDGET BEFORE THEY CAN BECOME OPERATIONAL. SOCIAL SERVICES PROGRAMS FOR ON-GOING SERVICES ARE REQUIRED TO REPORT QUARTERLY ON THE PROGRESS OF THE PROJECTS AND RESEARCH, EDUCATION AND DOCUMENTATION PROJECTS ARE REQUIRED TO SUBMIT SEMI-ANNUAL REPORTS. THE REPORTS INCLUDE A PROGRAMMATIC, FINANCIAL AND STATISTICAL REPORT (WHERE APPLICABLE). THE PROGRESS OF EACH GRANT IS CLOSELY MONITORED BY THE CLAIMS CONFERENCE STAFF, WHICH IS RESPONSIBLE FOR REVIEWING ALL OF THE FINANCIAL AND PROGRAMMATIC ACTIVITIES TO ENSURE ACCOUNTABILITY AND CONFORMITY TO THE PROGRAM PLAN AND COMPLIANCE WITH REQUIREMENTS. 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EFFECTIVE JANUARY 1, 2020, THE CLAIMS CONFERENCE ADOPTED ASU NO. 2018-08, NOT-FOR-PROFIT ENTITIES: CLARIFYING THE SCOPE AND THE ACCOUNTING GUIDANCE FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE, WHICH HELPS AN ORGANIZATION EVALUATE WHEN IT SHOULD RECOGNIZE GRANT REVENUE AND GRANT EXPENSE. UNDER ASU NO. 2018-08, THE CLAIMS CONFERENCE RECOGNIZES GRANT EXPENSE WHEN THE QUARTERLY OR SEMI-ANNUAL REPORTS SUBMITTED BY THE GRANTEE ARE REVIEWED AND APPROVED BY CLAIMS CONFERENCE STAFF. PRIOR TO 2020, THE CLAIMS CONFERENCE RECOGNIZED GRANT EXPENSE WHEN THE GRANT WAS APPROVED BY THE BOARD. PART III ACCOUNTING METHOD: PART I, LINE 3 EXPENDITURES EXPENDITURES REPORTED ARE BASED ON THE ACCRUAL METHOD OF ACCOUNTING. 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501(C)(3) 17571 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION RENA'S PROMISE FOUNDATION INC 100 N 1ST ST REHOBOTH BEACH DE 19971 450662653 501(C)(3) 34973 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION ROCKLAND JEWISH FAMILY SERVICE 450 W NYACK RD WEST NYACK NY 10994 133776995 501(C)(3) 3452400 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION RUTH & NORMAN RALES JEWISH FAMILY SERVICES INC 21300 RUTH BARON COLEMAN BLVD BOCA RATON FL 33428 651115689 501(C)(3) 9987110 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION SAMOST JEWISH FAMILY & CHILDREN'S SVC SOUTHERN NJ 1301 SPRINGDALE RD STE 150 CHERRY HILL NJ 08003 210634489 501(C)(3) 1660109 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION SCHOEN SURVEY RESEARCH LLC 350 S COLLIER BLVD STE 308 MARCO ISLAND FL 34145 824254731 N/A 69500 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION SELFHELP COMMUNITY SERVICES INC 520 EIGHTH AVE 5TH FLR NEW YORK NY 10018 131624178 501(C)(3) 34282508 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION THE JEWISH MUSEUM 1109 FIFTH AVE NEW YORK NY 10128 136146854 501(C)(3) 50000 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION THE MARION & AARON GURAL JCC 207 GROVE AVE CEDARHURST NY 11516 112546437 501(C)(3) 70000 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION UNION STATION KANSAS CITY INC 30 W PERSHING RD KANSAS CITY MO 64108 431890025 501(C)(3) 50000 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION UNITED JEWISH ORGANIZATIONS OF WILLIAMSBURG INC 32 PENN ST BROOKLYN NY 11211 112728233 501(C)(3) 6864940 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION WESTCHESTER JEWISH COMMUNITY SERVICES 845 N BROADWAY STE 2 WHITE PLAINS NY 10603 131740071 501(C)(3) 1785593 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION YIVO INSTITUTE FOR JEWISH RESEARCH 15 W 16TH ST NEW YORK NY 10011 131641082 501(C)(3) 14205 0 ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION 91 5 SEE PART IV 27979 111083935 PART I, LINE 2: MONITORING GRANTS THE CLAIMS CONFERENCE BOARD OF DIRECTORS APPROVES NEW INSTITUTIONAL ALLOCATIONS APPROXIMATELY EVERY SIX MONTHS. ONCE THE GRANTS ARE APPROVED, INSTITUTIONS RECEIVE AN OFFICIAL LETTER OF NOTIFICATION. THE GRANT LETTER INCLUDES THE ALLOCATION AMOUNT, PURPOSE OF THE GRANT AND ALL OTHER TERMS AND CONDITIONS OF IMPLEMENTATION. INSTITUTIONS MUST CONFIRM ACCEPTANCE OF THE GRANT TERMS AND ARE GENERALLY REQUIRED TO SUBMIT AN AMENDED BUDGET BEFORE THEY CAN BECOME OPERATIONAL. SOCIAL SERVICES PROGRAMS FOR ON-GOING SERVICES ARE REQUIRED TO REPORT QUARTERLY ON THE PROGRESS OF THE PROJECTS AND RESEARCH, EDUCATION AND DOCUMENTATION PROJECTS ARE REQUIRED TO SUBMIT SEMI-ANNUAL REPORTS. THE REPORTS INCLUDE A PROGRAMMATIC, FINANCIAL AND STATISTICAL REPORT (WHERE APPLICABLE). THE PROGRESS OF EACH GRANT IS CLOSELY MONITORED BY THE CLAIMS CONFERENCE STAFF, WHICH IS RESPONSIBLE FOR REVIEWING ALL OF THE FINANCIAL AND PROGRAMMATIC ACTIVITIES TO ENSURE ACCOUNTABILITY AND CONFORMITY TO THE PROGRAM PLAN AND COMPLIANCE WITH REQUIREMENTS. FUNDS ARE FREQUENTLY ADVANCED FOR SOCIAL SERVICES PROGRAMS TO HELP WITH THE GRANTEES' CASH FLOW, WHEREAS FUNDS ARE TYPICALLY RELEASED AFTER THE REVIEW OF REPORTS FOR RESEARCH, EDUCATION AND DOCUMENTATION PROJECTS. IN A SMALL GROUP OF PILOT PROGRAMS, THE CLAIMS CONFERENCE OFFERS SURVIVORS THE OPTION TO RECEIVE A MONTHLY CASH PAYMENT BASED ON A REDUCED RATE ESTABLISHED BY THE GERMAN GOVERNMENT IN LIEU OF HOMECARE SERVICES DIRECTLY FROM A GRANTEE ORGANIZATION. GRANTEE ORGANIZATIONS CONTINUE TO PROVIDE CASE MANAGEMENT AND OTHER SUPPORTIVE SERVICES AND CHECK IN WITH THESE CLIENTS ON A SEMI-ANNUAL BASIS. ALL GRANTS OF $125,000 AND ABOVE ARE REQUIRED, UPON COMPLETION OF THE PROJECT, TO SUBMIT A SEPARATE AUDIT OR PROCEDURE WHICH INCLUDES AN AUDITOR'S CONFIRMATION OF THE AMOUNT RECEIVED FROM THE CLAIMS CONFERENCE, THE TOTAL AMOUNT EXPENDED AND THAT THE FUNDS WERE USED FOR THE PURPOSES FOR WHICH THEY WERE GRANTED. THE CLAIMS CONFERENCE ADMINISTERS ONE-TIME, QUARTERLY AND ANNUAL COMPENSATION PAYMENT PROGRAMS FOR INDIVIDUAL VICTIMS OF NAZI PERSECUTION. APPLICATIONS ARE SUBMITTED TO THE CLAIMS CONFERENCE OFFICES LOCATED IN NEW YORK, FRANKFURT OR TEL AVIV. THE INFORMATION IN EACH APPLICATION IS ENTERED AND SCANNED INTO A DATABASE SHARED BY ALL THREE OFFICES. CLAIMS CONFERENCE STAFF REVIEW THE INFORMATION FOR ELIGIBILITY (AS DETERMINED BY THE GERMAN GOVERNMENT) AND AFTER SUPERVISORY APPROVAL, THE INFORMATION IS BATCHED AND SENT FOR A FINAL REVIEW BEFORE A PAYMENT FILE IS GENERATED BASED UPON THE BANKING INFORMATION PROVIDED BY THE INDIVIDUAL CLAIMANT. FOR THOSE PROGRAMS THAT ARE ONGOING IN NATURE, CLAIMANTS ARE REQUIRED TO PROVIDE PROOF OF LIFE AND STAFF REVIEW CLAIMANT INFORMATION ON AN ANNUAL BASIS TO ENSURE CONTINUING ELIGIBILITY. THE PAYMENT FILE IS THEN ENCRYPTED AND SENT TO THE CLAIMS CONFERENCE'S TRANSFER AGENT. THE GERMAN GOVERNMENT PERFORMS REGULAR AUDITS OF VARIOUS ASPECTS OF THE PROCESS. EFFECTIVE JANUARY 1, 2020, THE CLAIMS CONFERENCE ADOPTED ASU NO. 2018-08, NOT-FOR-PROFIT ENTITIES: CLARIFYING THE SCOPE AND THE ACCOUNTING GUIDANCE FOR CONTRIBUTIONS RECEIVED AND CONTRIBUTIONS MADE, WHICH HELPS AN ORGANIZATION EVALUATE WHEN IT SHOULD RECOGNIZE GRANT REVENUE AND GRANT EXPENSE. UNDER ASU NO. 2018-08, THE CLAIMS CONFERENCE RECOGNIZES GRANT EXPENSE WHEN THE QUARTERLY OR SEMI-ANNUAL REPORTS SUBMITTED BY THE GRANTEE ARE REVIEWED AND APPROVED BY CLAIMS CONFERENCE STAFF. PRIOR TO 2020, THE CLAIMS CONFERENCE RECOGNIZED GRANT EXPENSE WHEN THE GRANT WAS APPROVED BY THE BOARD. SCHEDULE I, PART II & III PURPOSE OF ALL GRANTS - ASSISTANCE TO JEWISH VICTIMS OF NAZI PERSECUTION. X X X 0 1 0 0 0 0 0 0 0 GREGORY SCHNEIDER EXECUTIVE VICE PRESIDENT 778977 0 0 0 114306 0 6100 0 38803 0 938186 0 0 0 MIRIAM WEINER ASST EXEC VP OF NORTH AMERICA 285240 0 0 0 114966 0 5860 0 37454 0 443520 0 0 0 KAREN HEILIG ASSISTANT EXECUTIVE VP 334516 0 0 0 51105 0 6100 0 45001 0 436722 0 0 0 ARIE BUCHEISTER CHIEF OF STAFF 328157 0 0 0 54437 0 0 0 34576 0 417170 0 0 0 JONATHAN SEGAL CHIEF FINANCIAL OFFICER 355207 0 0 0 966 0 6100 0 54112 0 416385 0 0 0 MICHAEL ELKIN CHIEF OPERATING OFFICER 305041 0 0 0 1806 0 5998 0 38071 0 350916 0 0 0 JOSEPH BERGER CHIEF INVESTMENT OFFICER 261941 0 0 0 43442 0 0 0 28658 0 334041 0 0 0 MICHAEL ROSENBAUM DIR GLOBAL GRANT AUDIT/COMPL 269260 0 0 0 5334 0 0 0 40489 0 315083 0 0 0 AMY MOYER CHIEF ACCOUNTING OFFICER 258235 0 0 0 37413 0 0 0 1363 0 297011 0 0 0 SCHEDULE J, PART I, LINE 4B AND PART II, COLUMN (B)(III) SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN DURING 2022 THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND RECEIVED TAXABLE DEFERRALS AS FOLLOWS: GREGORY SCHNEIDER - $112,500 JOSEPH BERGER - $38,250 MIRIAM WEINER - $114,000 KAREN HEILIG - $49,299 ARIE BUCHEISTER - $48,114 AMY MOYER - $36,447 SCHEDULE J, PART II, COLUMN B(I) BASE COMPENSATION IN ACCORDANCE WITH IRS FORM 990 INSTRUCTIONS AND BASED UPON AN EMPLOYEE'S VOLUNTARY ELECTIONS, THE BASE COMPENSATION MAY BE DECREASED BY THE PRE-TAX BENEFITS OF FLEXIBLE SPENDING PLAN, DEPENDENT CARE ASSISTANCE PLAN, TRANSIT CHECKS OR A COMBINATION THEREOF. SCHEDULE J, PART II, COLUMNS B(III), C AND F THE CLAIMS CONFERENCE DOES NOT HAVE A PENSION PLAN. IN LIEU OF A PENSION PLAN THERE IS A DEFERRED COMPENSATION PLAN OR A SEVERANCE PROGRAM, WHICH IS REPORTED IN EITHER THE OTHER REPORTABLE COMPENSATION COLUMN OR THE RETIREMENT AND OTHER DEFERRED COMPENSATION COLUMN DEPENDING ON WHETHER OR NOT THIS BENEFIT IS GUARANTEED. THE CALCULATION IS BASED UPON AN EMPLOYEE'S YEARS OF SERVICE AND THE DIFFERENTIAL IN HIS/HER PRIOR AND CURRENT YEAR SALARY. IN THE YEAR WHEN THERE IS RECOGNITION OF INCREASED RESPONSIBILITIES, THE CALCULATION, BASED ON THE RELATED SALARY ADJUSTMENT, MAY RESULT IN A LARGE ONE-TIME CURRENT YEAR BENEFIT EXPENSE. THE PERSONNEL & MANAGEMENT COMMITTEE AGREED THAT EFFECTIVE JANUARY 2019 THE CLAIMS CONFERENCE WILL MATCH AN EMPLOYEE'S CONTRIBUTION TO THE CLAIMS CONFERENCE 401K PLAN UP TO 2% OF AN EMPLOYEE'S ANNUAL COMPENSATION, WITH A TWO-YEAR VESTING PERIOD FROM THE DATE OF HIRE OF THE EMPLOYEE. THE COMMITTEE AGREED TO INCREASE THE MATCH TO UP TO 4% OF AN EMPLOYEE'S ANNUAL COMPENSATION IN 2022. THE 401K MATCH FOR THOSE EMPLOYEES WHO PARTICIPATED IN THE PLAN IS REPORTED IN THE RETIREMENT AND OTHER DEFERRED COMPENSATION COLUMN. FORM 990, PART I, LINE 1 THE CONFERENCE ON JEWISH MATERIAL CLAIMS AGAINST GERMANY WORKS TO SECURE COMPENSATION AND RESTITUTION FOR SURVIVORS OF THE HOLOCAUST AND HEIRS OF VICTIMS. FORM 990, PART V, LINE 6A: CHARITABLE CONTRIBUTIONS THE CLAIMS CONFERENCE DOES NOT SOLICIT CONTRIBUTIONS FROM ANY SOURCE. THE CLAIMS CONFERENCE OBTAINS FUNDS AS A RESULT OF BL-LATERAL OR MULTI-LATERAL AGREEMENTS WITH GOVERNMENTS OR INDUSTRY RELATING TO COMPENSATION OR RESTITUTION OF HOLOCAUST ERA WRONGS. FORM 990, PART VI, SECTION A, LINE 2 DIRECTORS BEN HELFGOTT AND MICHAEL HELFGOTT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW THE AUDIT COMMITTEE AND THE PERSONNEL AND MANAGEMENT COMMITTEE, WHICH ARE ESTABLISHED BY THE BYLAWS OF THE CORPORATION, HAVE EACH REVIEWED THE RELEVANT SECTIONS OF THE FORM 990, AS THEY PERTAIN TO THE MANDATES OF THE PARTICULAR COMMITTEE, AND HAVE AUTHORIZED ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE IN ITS CURRENT FORM. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY EACH MEMBER OF THE BOARD OF DIRECTORS AND AD PERSONA ARE SENT THE CONFLICT OF INTEREST POLICY AND DISCLOSURE FORMS PRIOR TO THE ANNUAL JUNE/JULY BOARD MEETING. IN ADDITION, ALL EMPLOYEES AND CONSULTANTS ARE REQUIRED TO FILL OUT THE THESE FORMS ON AN ANNUAL BASIS. COMPLETED FORMS ARE GIVEN TO EITHER THE PRESIDENT, THE EXECUTIVE VICE PRESIDENT, THE COMPLIANCE DEVELOPMENT OFFICER OR THE CHAIRMAN OF THE AUDIT COMMITTEE FOR REVIEW. IF ANY POTENTIAL PROBLEMS ARISE, THEY ARE DISCUSSED WITH THAT INDIVIDUAL. BOARD MEMBERS AND AD PERSONA ARE INELIGIBLE TO VOTE DURING THE ANNUAL BOARD MEETING UNTIL HIS/HER FORM HAS BEEN RECEIVED AND/OR ANY POTENTIAL PROBLEMS RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION THE PERSONNEL AND MANAGEMENT (P&M) COMMITTEE, WHICH IS COMPRISED OF INDEPENDENT LAY LEADERS, MEETS AT THE END OF EACH YEAR TO REVIEW EXECUTIVE COMPENSATION FOR THE EXECUTIVE VICE PRESIDENT, CHIEF INVESTMENT OFFICER, CHIEF FINANCIAL OFFICER, CHIEF OPERATING OFFICER AND OTHER EXECUTIVE STAFF. COMPARABLE SALARIES IN OTHER ORGANIZATIONS, RELEVANT BENEFITS AND THE NATURE AND SIZE OF COMPARABLE ORGANIZATIONS ARE DISCUSSED. THE REVIEW OF 2022 COMPENSATION OCCURRED IN DECEMBER 2021. THE P&M COMMITTEE REVIEWS THE COMPENSATION AND BENEFITS FOR ALL EMPLOYEES WHO EARN MORE THAN $100,000 ON A YEARLY BASIS. THEY MUST APPROVE ANY INCREASES FOR EMPLOYEES IN THIS CATEGORY. RECOMMENDED COMPENSATION AMOUNTS ARE APPROVED BY THE P&M COMMITTEE, THE APPROVAL OF WHICH IS DOCUMENTED IN THE MINUTES OF THE COMMITTEE MEETING, WHICH ARE MAINTAINED BY HUMAN RESOURCES. THE CLAIMS CONFERENCE HAS PROCEDURES IN PLACE WHICH ARE INTENDED TO ENABLE IT TO QUALIFY FOR THE REBUTTABLE PRESUMPTION THAT COMPENSATION IS REASONABLE IN ACCORDANCE WITH TREAS. REG. SECTION 53.4958-6. FORM 990, PART VI, SECTION C, LINE 18 DISCLOSURES FORM 990 IS AVAILABLE AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S APPLICATION FOR EXEMPT STATUS IS NOT AVAILABLE TO THE PUBLIC, AS THE ORGANIZATION WAS INITIALLY RECOGNIZED AS TAX EXEMPT IN 1955 AND PUBLIC AVAILABILITY IS NOT REQUIRED WHERE THE ORGANIZATION DID NOT HAVE A COPY OF ITS EXEMPTION APPLICATION ON THE EFFECTIVE DATE OF THE REQUIREMENT IN JULY 1987. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION DOCUMENTS THE FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE AT WWW.CLAIMSCON.ORG. GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION B: GERMAN CONTRACTORS: THE GERMAN FEDERAL DATA PROTECTION ACT (BUNDESDATENSCHUTZGESETZ) DATED NOVEMBER 15, 2006 SERVES TO IMPLEMENT DIRECTIVE 95/46/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL OF 24 OCTOBER 1995 ON THE PROTECTION OF INDIVIDUALS WITH REGARD TO THE PROCESSING OF PERSONAL DATA AND ON THE MOVEMENT OF SUCH DATA. ACCORDING TO THE ACT, THE COLLECTION, PROCESSING AND USE OF PERSONAL DATA SHALL BE ADMISSIBLE ONLY IF PERMITTED OR PRESCRIBED BY THE ACT OR ANY OTHER LEGAL PROVISION OR IF THE DATA SUBJECT HAS CONSENTED. SINCE THE GERMAN CONTRACTORS HAVE NOT GIVEN THEIR CONSENT TO RELEASE ANY PERSONAL INFORMATION AND ITS RELEASE IS NOT EXPLICITLY PERMITTED BY THE ACT, THE CLAIMS CONFERENCE DOES NOT HAVE THE RIGHT TO MAKE THIS INFORMATION PUBLIC. FORM 990, PART VII, SECTION B: INDEPENDENT CONTRACTORS A SIGNIFICANT PORTION OF THE EXPENSES DETAILED IN FORM 990, PART VII, SECTION B ARE REIMBURSED BY THE GERMAN GOVERNMENT OR INSURANCE COVERAGE. FORM 990, PART XI, LINE 9: NET CHANGE IN FOREIGN CURRENCY FLUCTUATIONS -1,264,358. NET CHANGE IN YEAR-END ESTIMATED VALUE OF UNSOLD RESTITUTED PROPERTIES -131,000. GRANT CANCELLATIONS AND ADJUSTMENTS 6,149,445. EZRA LEGACY INC 1359 BROADWAY ROOM 2000 NEW YORK NY 10018 823271378 HOLOCAUST DE PF CLAIMS CONF 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 EZRA LEGACY INC C 144753 CASH GRANT