2021-02-02T15:24:49-06:00 2020-06-30 RSM US LLP 100 INTERNATIONAL DRIVE STE 1400 BALTIMORE MD 21202 990 2019-07-01 520749507 BEN AND ESTHER ROSENBLOOM HILLEL CENTER FOR JEWISH LIFE AT UNIVERSITY OF MD BENA 3014226200 7612 MOWATT LANE COLLEGE PARK MD 20740 RABBI ARI ISRAEL EXECUTIVE DIRECTOR 3014226200 2021-02-01 1 JULIA FLANNERY CPA P00928918 4102469300 2021-02-01 2019 2022-09-23 18:48:47Z MARYLAND HILLEL RABBI ARI ISRAEL 7612 MOWATT LANE COLLEGE PARK MD 20740 3345550 0 3736 X WWW.MARYLANDHILLEL.ORG X 1951 MD ENHANCE THE LIVES OF JEWISH STUDENTS AS THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD. HILLEL ACTIVELY SEEKS TO ENGAGE JEWISH STUDENTS ON THEIR OWN TERMS, TO PROVIDE THEM WITH OPPORTUNITIES TO PARTICIPATE IN JEWISH LIFE. 14 14 63 300 0 0 2810958 2634222 892450 693030 5777 1718 8014 9199 3717199 3338169 7062 0 0 0 1343186 1246846 0 0 355255 1737183 1206989 3087431 2453835 629768 884334 3797959 4678139 395297 388473 3402662 4289666 ENHANCE THE LIVES OF JEWISH STUDENTS AS THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD. HILLEL ACTIVELY SEEKS TO ENGAGE JEWISH STUDENTS ON THEIR OWN TERMS, TO PROVIDE THEM WITH OPPORTUNITIES TO PARTICIPATE IN JEWISH LIFE. 0 0 668047 636267 MARYLAND HILLEL PROVIDES THE ONLY UNIVERSITY OF MARYLAND SANCTIONED FULL KOSHER MEAL PLAN. IN ADDITION, PARTIAL MEAL PLANS AND INDIVIDUAL MEALS ARE AVAILABLE. APPROXIMATELY 350 STUDENTS PER ACADEMIC SEMESTER PARTICIPATE. ALL MEALS ARE OFFERED AT HILLEL. 687447 51550 STUDENT ACTIVITIES: MARYLAND HILLEL PROVIDES THE OVER 5000 JEWISH STUDENTS AT THE UNIVERSITY OF MARYLAND THE OPPORTUNITY TO ENGAGE IN A LARGE VARIETY OF PROGRAMS DESIGNED TO ENHANCE THEIR JEWISH EXPERIENCE WHILE ON CAMPUS. THESE PROGRAMS ARE DESIGNED BY AND WITH STUDENTS TO OFFER THE UTMOST VALUE. PROGRAMS SUCH AS LEADERSHIP TRAINING, SOCIAL JUSTICE EVENTS, SOCIAL EVENTS, JEWISH RELIGIOUS SERVICES AND PROGRAMS, AND MORE ALLOW STUDENTS TO EXPLORE THEIR JUDAISM AND JEWISH BELIEFS WHILE ADDING TO THE CAMPUS COMMUNITY. 114270 5213 STUDENT TRIPS: MARYLAND HILLEL OFFERS A VARIETY OF TRIPS FOR STUDENTS TO INTERACT WITH THE WORLD. ISRAEL TRIPS PROVIDE JEWISH AND CULTURAL OPPORTUNITIES FOR OVER 200 STUDENTS, IN ADDITION TO EXPLORING THE DIVERSE POLITICAL IDEOLOGY IN THE MIDDLE EAST. 1469764 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 63 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X JITASA 2082874777 1750 W FRONT STREET SUITE 200 BOISE ID 83702 SACHS JONATHAN PRESIDENT 3.00 X X 0 0 0 TARAGIN DAVID DIRECTOR 1.00 X 0 0 0 ABRAMS STEVE DIRECTOR 1.00 X 0 0 0 ALEXANDER MICHAEL DIRECTOR 1.00 X 0 0 0 CHARKATZ ROSS DIRECTOR, FINANCE CHAIR 1.00 X 0 0 0 CHARNOFF LISA DIRECTOR 1.00 X 0 0 0 COHEN ROBB IMMEDIATE PAST CHAIR 1.00 X 0 0 0 FRIEDMAN MICHAEL DIRECTOR 1.00 X 0 0 0 GIVEN MAXINE DIRECTOR (BEG 1/30/20) 1.00 X 0 0 0 KARKOWSKY MALKI TREASURER 1.00 X X 0 0 0 NATHANSON MARK DIRECTOR (BEG 11/11/19) 1.00 X 0 0 0 SNYDER JEFFREY DIRECTOR (BEG 9/23/19) 1.00 X 0 0 0 TAUBER STUART DIRECTOR 1.00 X 0 0 0 WILLCHER JOEL DIRECTOR 1.00 X 0 0 0 ISRAEL ARI EXECUTIVE DIRECTOR 35.00 X 153969 0 82575 BURMAN ELAN CAPITAL CAMPAIGN DIRECTOR 35.00 X 129756 0 6848 283725 0 89423 2 0 1 0 SODEXO INC & AFFILIATES PO BOX 360170 PITTSBURGH PA 152516170 FOOD SERVICES 626241 ORTHODOX UNION 11 BROADWAY NEW YORK NY 10004 RABBINIC SERVICES 175000 2 2634222 2634222 KOSHER DINING 900099 636267 636267 PROGRAM SERVICES 900099 56763 56763 693030 2026 2026 6042 0 6042 6042 6042 7073 7381 -308 -308 -308 OTHER REVENUE 900099 3157 3157 3157 3338169 693030 0 10917 276709 146944 59278 70487 779632 414018 167016 198598 20791 11041 4454 5296 113935 60504 24408 29023 55779 29621 11949 14209 1853 1853 100104 100104 75016 12151 62056 809 13726 3181 6594 3951 118345 37040 62005 19300 102861 61358 40788 715 11784 4084 4474 3226 25619 8878 9727 7014 62109 62109 6236 6236 KOSHER DINING 542894 540267 2627 CLIENT SPECIFIC EXPENSE 140956 140677 279 5486 5486 2453835 1469764 628816 355255 1533843 2445798 598905 567504 6083 38401 2807027 1308613 1528421 1498414 124717 122032 5990 5990 3797959 4678139 363725 151045 31572 30608 0 206820 395297 388473 X 1649856 1582250 1752806 2707416 3402662 4289666 3797959 4678139 884334 2670 0 X 0 1 X 1 0 X 1511035 3511300 1957255 2810958 2634222 12424770 1217889 1068711 921733 982450 693030 4883813 2728924 4580011 2878988 3793408 3327252 17308583 57585 29004 54502 151000 44100 336191 0 57585 29004 54502 151000 44100 336191 16972392 79 26 1399 12540 8068 22112 79 26 1399 12540 8068 22112 8014 3157 11171 2729003 4580037 2880387 3813962 3338477 17341866 0.97870 0.98090 0.00130 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124717 4388 7073 122032 129009 1834 6126 124717 126114 9189 6294 129009 117325 15222 6433 126114 131705 -8070 6310 117325 1.00000 0 0 1395876 1000378 395498 116923 84087 32836 1294228 224148 1070080 1498414 PAYCHECK PROTECTION PROGRAM PROMISSORY NOTE 206820 206820 X 3415839 2670 75000 77670 3338169 0 3338169 2528835 75000 75000 2453835 0 2453835 PART V, LINE 4: THE INTEREST FROM THE ENDOWMENT FUNDS ARE USED TO FUND THE GENERAL OPERATIONS OF THE ORGANIZATION. PART X, LINE 2: MARYLAND HILLEL HAS ADOPTED 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 FINANCIAL STATEMENTS. UNDER THIS POLICY, MARYLAND HILLEL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT EVALUATED MARYLAND HILLEL'S TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. MARYLAND HILLEL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2018. MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES STUDENT TRIP TO ISRAEL 99506 0 0 0 0 0 0 99506 0 99506 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X 1 1 X X 0 0 0 0 0 0 0 1 0 ISRAEL ARI EXECUTIVE DIRECTOR 147945 0 5000 0 1024 0 11119 0 71456 0 236544 0 0 0 PART I, LINE 1A ARI ISRAEL RECEIVES PARSONAGE ALLOWANCE AS PART OF HIS COMPENSATION DUE TO HIS PERFORMANCE OF CLERGY DUTIES UNDER THE IRS DEFINITIONS. PART I, LINE 7 SEVERAL STAFF RECEIVE BONUSES AWARDED AT YEAR END. FORM 990, PART VI, SECTION B, LINE 11B MARYLAND HILLEL'S SENIOR TEAM AND BOARD REVIEW THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS (INTERESTED PERSON) SHALL ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD. ANY DIRECTOR MAY RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE DIRECTOR BELIEVES HE OR SHE HAS OR MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OR POSSIBLE CONFLICT EXISTS, AND AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE PRESIDENT OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER HILLEL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN HILLEL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT OFFICIALS INCLUDES APPROVAL BY THE GOVERNING BODY OF MARYLAND HILLEL OR A DULY AUTHORIZED GROUP. THE DECISION-MAKING GROUP SHALL OBTAIN AND UTILIZE MARKET COMPENSATION DATA REGARDING COMPARABLE POSITIONS AND DOCUMENT THE BASIS FOR ITS DETERMINATION. COMPENSATION OF ALL KEY EMPLOYEES MUST BE APPROVED BY MARYLAND HILLEL'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART I, LINE 6 NUMBER OF VOLUNEERS: MARYLAND HILLEL HAD 14 BOARD MEMBERS DURING THE YEAR, AND AN ADDITIONAL 286 STUDENTS, PARENTS AND ALUMNI WHO VOLUNTEER ON A SEMI-REGULAR BASIS.