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BREMAN FOUNDATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BREMAN FOUNDATION INC (EIN 58-6043553)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-04
IRS object ID
202611249349300111
Schema version
2024v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-04T09:09:52+00:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN581763439PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WINDHAM BRANNON LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13630 PEACHTREE RD NE SUITE 600AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30326ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN586043553EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE BREMAN FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBREMBusinessNameControlTxt
Phone4048731661PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16120 POWERS FERRY RD NW 200AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHEN M BERMANPersonNm
Person TitleCFOPersonTitleTxt
Phone4048731661PhoneNum
Signature2026-05-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCARLYE W DOOLEYPreparerPersonNm
PTINP00292964PTIN
Phone4048982000PhoneNum
Preparation2026-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1STEPHEN M BERMANBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16120 POWERS FERRY RD NW 200AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,514,542GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressNAWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1952FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionSUPPORT FOR THE MISSION OF THE JEWISH FEDERATION OF GREATER ATLANTA, INC.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,000PYContributionsGrantsAmt
CY Contributions Grants$500CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$766,325PYInvestmentIncomeAmt
CY Investment Income$1,282,805CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$767,325PYTotalRevenueAmt
CY Total Revenue$1,283,305CYTotalRevenueAmt
PY Grants And Similar Paid$662,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$436,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$134,111PYOtherExpensesAmt
CY Other Expenses$134,400CYOtherExpensesAmt
PY Total Expenses$796,111PYTotalExpensesAmt
CY Total Expenses$570,400CYTotalExpensesAmt
PY Revenues Less Expenses-$28,786PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$712,905CYRevenuesLessExpensesAmt
Total Assets BOY$17,706,977TotalAssetsBOYAmt
Total Assets EOY$18,713,786TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,188TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$17,706,977NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,694,598NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHIS ORGANIZATION IS OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND/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., AN IRC 501(C)(3) ORGANIZATIONMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$135,000ExpenseAmt
Grant$135,000GrantAmt
DescSupporting history museum with exhibits and collections emphasizing the Atlanta Jewish Community and the Holocaust.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$102,000ExpenseAmt
Grant$102,000GrantAmt
DescPROVIDING LEADERSHIP AND SUPPORT FOR THE NETWORK OF JEWISH NOT-FOR-PROFIT ORGANIZATIONS IN THE GREATER ATLANTA AREA.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$62,500ExpenseAmt
Grant$62,500GrantAmt
DescSERVING THE FRAIL, ELDERLY, AND DISABLED IN THE ATLANTA AREA.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$136,500ExpenseAmt
Grant$136,500GrantAmt
DescOTHER PROGRAM SERVICESDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$136,500TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$136,500TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$436,000TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TIM HEMPHILLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4045753770PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16120 POWERS FERRY RD NW SUITE 200AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CAROL NEMO
SECRETARY0.90.0Yes (X)Yes (X)$0$0$0
DAN NEMO
PRESIDENT0.90.0Yes (X)Yes (X)$0$0$0
JENNIFER PELCYGER
VICE PRESIDENT0.90.0Yes (X)Yes (X)$0$0$0
JOE BREMAN
VICE PRESIDENT0.90.0Yes (X)Yes (X)$0$0$0
KATHY EVANS
TREASURER2.024.0Yes (X)Yes (X)$0$58,812$0
STEPHEN BERMAN
CFO0.90.0Yes (X)Yes (X)$0$0$0
DAVID SARNAT
DIRECTOR0.90.0Yes (X)$0$0$0
ISAAC FRANK
DIRECTOR0.91.0Yes (X)$0$0$0
JACK BALSER
DIRECTOR0.90.0Yes (X)$0$0$0
JACK HALPERN
DIRECTOR0.90.0Yes (X)$0$0$0
JUSTIN MILRAD
DIRECTOR0.90.0Yes (X)$0$0$0
ROBERTA NEMO
DIRECTOR0.90.0Yes (X)$0$0$0
SYBIL BREMAN
DIRECTOR0.90.0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$58,812TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$500AllOtherContributionsAmt
Total Contributions$500TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$492,987TotalRevenueColumnAmt
Exclusion$492,987ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$15,021,055SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$14,231,237SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$789,818SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$789,818TotalRevenueColumnAmt
Exclusion$789,818ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,283,305TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,282,805ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$436,000TotalAmt
Program Services$436,000ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$77,364TotalAmt
Management And General$77,364ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$20,000TotalAmt
Program Services$0ProgramServicesAmt
Management And General$20,000ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescADMINISTRATIVE EXPENSESDesc
Total$37,036TotalAmt
Management And General$37,036ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$570,400TotalAmt
Program Services$436,000ProgramServicesAmt
Management And General$134,400ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,896,195EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,706,977BOYAmt
EOY$16,817,591EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$17,706,977BOYAmt
EOY$18,713,786EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$19,188EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$19,188EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,706,977BOYAmt
EOY$18,694,598EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,706,977BOYAmt
EOY$18,694,598EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$17,706,977BOYAmt
EOY$18,713,786EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$712,905ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$274,716NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FEDERATION OF GREATER ATLANTABusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN581021791EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (true)GoverningDocumentListedInd
Support$436,000SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$436,000SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocfalseListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (true)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt OrgYes (true)OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By NameTHIS SUPPORTING ORGANIZATION TRANSFERRED $102,000 DIRECTLY ITS SUPPORTED ORGANIZATION, THE JEWISH FEDERATION OF GREATER ATLANTA, INC. THE REMAINING $334,000 WAS TRANSFERRED TO OTHER 501(C)(3) ORGANIZATIONS WHICH ARE MEMBERSOF THE CHARITABLE CLASS BENEFITED BY THE JEWISH FEDERATION OF GREATER ATLANTA, INC.
Schedule A, Part IV, Section B, Line 2 Benefit Of Supp. Org. Other Than The One Operating The Org.THE SUPPORTING ORGANIZATION'S ARTICLES INCORPORATION PROVIDE FOR SUPPORTING THE ATLANTA JEWISH FEDERATION, INC. (NOW THE JEWISH FEDERATION OF GREATER ATLANTA, INC.) AND OTHER SUCH ORGANIZATIONS WHICH MAY RECEIVE SUPPORT FROM THE JEWISH FEDERATION OF GREATER ATLANTA, INC.

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$17,706,977BeginningYearBalanceAmt
Contributions$500ContributionsAmt
Investment Earnings Or Losses$1,480,157InvestmentEarningsOrLossesAmt
Grants Or Scholarships$436,000GrantsOrScholarshipsAmt
Administrative Expenses$57,036AdministrativeExpensesAmt
End Year Balance$18,694,598EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$16,227,080BeginningYearBalanceAmt
Contributions$1,000ContributionsAmt
Investment Earnings Or Losses$2,191,505InvestmentEarningsOrLossesAmt
Grants Or Scholarships$662,000GrantsOrScholarshipsAmt
Administrative Expenses$50,608AdministrativeExpensesAmt
End Year Balance$17,706,977EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$15,316,218BeginningYearBalanceAmt
Investment Earnings Or Losses$1,579,290InvestmentEarningsOrLossesAmt
Grants Or Scholarships$613,900GrantsOrScholarshipsAmt
Administrative Expenses$54,528AdministrativeExpensesAmt
End Year Balance$16,227,080EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$18,591,339BeginningYearBalanceAmt
Contributions$2,250ContributionsAmt
Investment Earnings Or Losses-$2,355,197InvestmentEarningsOrLossesAmt
Grants Or Scholarships$866,500GrantsOrScholarshipsAmt
Administrative Expenses$55,674AdministrativeExpensesAmt
End Year Balance$15,316,218EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$15,809,963BeginningYearBalanceAmt
Contributions$2,394ContributionsAmt
Investment Earnings Or Losses$3,785,137InvestmentEarningsOrLossesAmt
Grants Or Scholarships$950,000GrantsOrScholarshipsAmt
Administrative Expenses$56,155AdministrativeExpensesAmt
End Year Balance$18,591,339EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.0BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.0PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.0TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$0RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$0TotalRevenuePerForm990Amt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$0ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$0TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part V, Line 4 Intended uses of endowment fundsTHE BREMAN FOUNDATION 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 ATLANTA JEWISH FEDERATION, INC., A SECTION 501(C)(3) ORGANIZATION.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteFIN 48 FOOTNOTE ON THE CONSOLIDATED FINANCIAL STATEMENTS FOR JEWISH FEDERATION OF GREATER ATLANTA, INC. 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 ITS 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, 2025, AND 2024, FEDERATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. FEDERATION'S INCOME TAX RETURN FOR THE PRIOR THREE YEARS IS SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (9 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
William Breman Jewish Heritage Museum
1440 Spring StAtlantaGA30309020541872501(c)(3)$135,000Donation
Jewish Federation of Greater Atlanta
6120 Powers Ferry Rd NWAtlantaGA30339581021791501(c)(3)$102,000DonationSuite 200
William Breman Jewish Home
3150 Howell Mill RdAtlantaGA30327580610059501(c)(3)$62,500Donation
The Temple
1589 Peachtree StAtlantaGA30309580835812501(c)(3)$25,000Donation
Jewish Family & Career Services
4549 Chamblee Dunwoody RdAtlantaGA30338581479212501(c)(3)$21,500Donation
Anti-Defamation League-SE Regional
605 Third AveNew YorkNY10158132887439501(c)(3)$14,000Donation
Wisdom Center for Autism
PO Box 343HaikuHI96705463810231501(c)(3)$10,000Donation
American Jewish Committee
3525 Piedmont RdAtlantaGA30305135563393501(c)(3)$10,000DonationBldg 6 Ste 605
Israel ParaSport Center
One Northfield PlNorthfieldIL60093275126671501(c)(3)$8,000Donation
FieldValueIRS element (for citing)
Total501c3 Org9Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule I, Part I, Line 2 Procedures for monitoring use of grant fundsFormAndLineReferenceDesc
ExplanationALL ARE UNRESTRICTED GRANTS TO IRC 501(C)(3) ORGANIZATIONS AND THEREFORE MONITORING IS NOT REQUIRED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4a-4c Description of program services(Expenses $ 136,500 including grants of $ 136,500) OTHER PROGRAM SERVICES
Form 990, Part VI, Line 2 Family/business relationships amongst interested personsCAROL NEMO - Family relationship, DAN NEMO - Family relationship, JENNIFER PELCYGER - Family relationship, ROBERTA NEMO - Family relationship, SYBIL BREMAN - Family relationship, JOE BREMAN - Family relationship, ISAAC FRANK - Business relationship
Form 990, Part VI, Line 7a Members or stockholders electing members of governing bodyJEWISH FEDERATION OF GREATER ATLANTA, INC. ELECTS MAJORITY OF THE GOVERNING BODY.
Form 990, Part VI, Line 11b Review of form 990 by governing bodyDESIGNATED MEMBER(S) OF THE GOVERNING BODY REVIEW THE FORM.
Form 990, Part VI, Line 12c Conflict of interest policyWHENEVER 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, Line 19 Required documents available to the publicAVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FEDERATION OF GREATER ATLANTA INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16120 Powers Ferry Road NWAddressLine1Txt
Address Line2Suite 200AddressLine2Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd
FieldValueIRS element (for citing)
EIN581021791EIN
Primary ActivitiesSEE SCH. R PART VII SUPPLEMENTAL INFORMATIONPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1N'ABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
JEWISH FEDERATION OF GREATER ATLANTA INC
B$436,000CASH TRANSFERRED
JEWISH FEDERATION OF GREATER ATLANTA INC
M$37,036MANANGEMENT FEE SCHEDULE

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule R, Part II, Column (b) PRIMARY ACTIVITYFormAndLineReferenceDesc
ExplanationLEADERSHIP AND SUPPORT FOR JEWISH NOT-FOR-PROFIT ORGANIZATIONS IN THE GREATER ATLANTA AREA, ISRAEL AND THROUGHOUT THE WORLD.ExplanationTxt