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← SWERGOLD FAMILY FOUNDATION FOR CHILDREN IN CRISES

Form 990 for tax year 2023

Filed by SWERGOLD FAMILY FOUNDATION FOR CHILDREN IN CRISES.

Totals

Total revenue
$84,622
Total expenses
$57,500
Contributions and grants received
$53,295
Grants paid
$57,500
Program service revenue
$0
Investment income
$31,327
Other revenue
$0
Total assets, end of year
$1,209,299
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$1,209,299
Program services expenses (Part IX)
$57,500
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$57,500

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $53,295

  • 1g · Noncash contributions included above

    $3,295

  • 7a · Gross sales of assets other than inventory

    securities $31,327

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $31,327

  • 7d · Net gain or loss

    total $31,327 · excluded $31,327

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $57,500 · program services $57,500

Balance sheet

Part X, book values.

  • 12 · Investments: other securities

    beginning of year $1,051,594 · end of year $1,209,299

  • 28 · Net assets with donor restrictions

    beginning of year $1,051,594 · end of year $1,209,299

Mission and programs · 2023

Mission

Advance the mission and programs of JDC, in particular, those JDC programs relating to support of children in crises.

Activities or mission (Part I)

Advance the mission and programs of JDC, in particular, those JDC programs relating (cont. sched. O) to support of children in crises.

  • Advance the mission and programs of JDC, in particular, those JDC programs relating to support of children in crises.

    Expenses $57,500 · Grants $57,500

As filed on the 2023 return.

Listed in Part VII

  • Penny Blumenstein

    Director

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jane Swergold

    Director/President

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Eric Benjamin Swergold

    Director

    Total calculated
    $0
    Hours/week
    1

  • Pamela Swergold Binder

    Director

    Total calculated
    $0
    Hours/week
    1

  • Ophir Singal

    Director/Treasurer

    Total calculated
    $520,740
    From this org
    $0
    From related orgs
    $450,297
    Other
    $70,443
    Hours/week
    1 + 43 related

    Schedule J breakdown matched by us

    Base
    $0 + $399,337 related
    Bonus
    $0
    Other
    $0 + $50,960 related
    Deferred
    $0 + $15,684 related
    Nontaxable benefits
    $0 + $54,759 related
    Filer's total
    $0 + $520,740 related

  • Mark Sisisky

    Director

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Pablo Weinsteiner

    Director/Secretary

    Total calculated
    $607,340
    From this org
    $0
    From related orgs
    $533,441
    Other
    $73,899
    Hours/week
    1 + 42 related

    Schedule J breakdown matched by us

    Base
    $0 + $463,040 related
    Bonus
    $0
    Other
    $0 + $70,401 related
    Deferred
    $0 + $15,038 related
    Nontaxable benefits
    $0 + $58,861 related
    Filer's total
    $0 + $607,340 related

  • Asher Ostrin

    Former Director/Secretary

    Total calculated
    $172,644
    From this org
    $0
    From related orgs
    $172,644
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $172,644 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $172,644 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 3
This organization operates with the administrative support of the American Jewish Joint Distribution Committee("JDC"). By virtue of this administrative support, the policies of the JDC apply to this organization. JDC's Human Resources Committee meets periodically to review and approve salaries and benefits of officers and key employees, as well as the overall annual compensation budget for the organization. Information is obtained from recent Form 990 filings of other comparable nonprofit organizations and shared with the committee. All members of the committee are independent directors/trustees of JDC.
Part I, Line 4b
Supplemental retirement plan: Beginning in 2018, JDC provides additional benefits under the non-qualified supplemental pension plan ("SERP"). During 2023, the following individuals accrued benefits in the SERP: Ophir Singal: $24,638; Pablo Weinsteiner: $69,159 Deferred compensation: JDC offers its executive managers a non-matching deferred compensation plan. Participants can opt to defer a portion of their salary into an independently managed investment account owned by JDC. During 2023, Ophir Singal made contribution to the plan in the amount of $24,000 which has been reported as taxable compensation on Schedule J, Part II, Column B (iii).
Part II:
In 2023, Asher Ostrin, former Officer of the Organization, received $172,644 in deferred compensation. The payment was related to services performed entirely outside of the U.S. for Swergold's related organization. The payment was not subject to U.S. tax withholding.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • (1)The American Jewish Joint Distribution Committee

    501(c)(3) · see part VII · NY

  • (2)Jack G Buncher Charitable Fund for AJJDC

    501(c)(3) · see part VII · PA

    Directly controlled by AJJDC

  • (3)The Thalheimer Family - JDC Support Fdn

    501(c)(3) · see part VII · DE

    Directly controlled by AJJDC

  • (4)Charity Fund JDC

    see part VII · RS

    Directly controlled by AJJDC

  • (5)Intl Social Orgn AJJDC Inc

    see part VII · UP

    Directly controlled by AJJDC

  • (6)Intl Public Organization United Joint

    see part VII · UP

    Directly controlled by AJJDC

  • (7)The American JJDC Inc Center

    see part VII · UP

    Directly controlled by AJJDC

  • (8)Public Orn Joint in the NE Reg of Ukr

    see part VII · UP

    Directly controlled by AJJDC

  • (9)AJJDC Moldova

    see part VII · MD

    Directly controlled by AJJDC

  • (10)Local Charity Fund Joint

    see part VII · BO

    Directly controlled by AJJDC

  • (11)Joint Israel

    501(c)(3) · see part VII · IS

    Directly controlled by AJJDC

  • (12)The Maurice & Vivienne Wohl Charitable Fdn

    see part VII · VQ

    Directly controlled by AJJDC

  • (13)Joint Bulgaria Association

    see part VII · BU

    Directly controlled by AJJDC

  • (14)JDC Estonia Sihtausutus

    see part VII · EN

    Directly controlled by AJJDC

  • (15)Fundacja JDC Poland

    see part VII · PL

    Directly controlled by AJJDC

  • (16)AJJDC - Europe

    see part VII · SP

    Directly controlled by AJJDC

  • (17)The AJJDC Deutschland EV

    see part VII · GM

    Directly controlled by AJJDC

  • (18)Public Organization Halom

    see part VII · UP

    Directly controlled by AJJDC

  • (19)The AJJDC (UK) Trust

    see part VII · UK

    Directly controlled by AJJDC

  • (20)Yesod Jewish St Petersburg Comm House

    see part VII · RS

    Directly controlled by Charity Fund

  • (21)Jewish Charity Foundation Beyteinu

    see part VII · UP

    Directly controlled by Int'l Soc OR

  • (22)Leatid France

    see part VII · FR

    Directly controlled by AJJDC - Paris

  • (23)AJJDC Paris

    see part VII · FR

    Directly controlled by AJJDC

  • (24)Associata JDC-RO

    see part VII · RO

    Directly controlled by AJJDC

  • (25)Indian Joint Trust

    see part VII · IN

    Directly controlled by AJJDC

  • (26)JDC Switzerland Association

    see part VII · SZ

    Directly controlled by AJJDC

  • (27)Malben Institute

    see part VII · IS

    Directly controlled by AJJDC

  • (28)ELKA

    see part VII · IS

    Directly controlled by Joint Israel

  • (29)JDC Latin American Foundation

    see part VII · UY

    Directly controlled by AJJDC

  • (30)AJJDC Europe Asia and Africa

    see part VII · HU

    Directly controlled by AJJDC

  • (31)JDC Hungary Foundation

    see part VII · HU

    Directly controlled by AJJDC

  • (32)Association Joint Distribution Committee

    see part VII · MO

    Directly controlled by AJJDC

  • (33)Taub Center

    see part VII · IS

    Directly controlled by AJJDC

  • (34)Solomonica JCC Dnepropetrovsk

    see part VII · UP

    Directly controlled by AJJDC

  • (35)Jewish Cultural Center Solomonika

    see part VII · UP

    Directly controlled by AJJDC

  • (36)Wohl BVI Limited

    see part VII · VQ

    Directly controlled by AJJDC

  • (37)Jewish Cultural Center Kedem

    see part VII · MD

    Directly controlled by AJJDC

  • (38)Jewish Distribution Committee in Georgia

    see part VII · GG

    Directly controlled by AJJDC

  • (39)Community Jewish Cultural Center Beith Ross

    see part VII · UP

    Directly controlled by AJJDC

  • (40)International Public Organization Jewish Joint Center for Development)

    see part VII · UP

    Directly controlled by AJJDC

  • (41)JDC International Ltd

    see part VII · IS

    Directly controlled by AJJDC

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • (1)AJJDC Real Estate Company Limited

    C · Property Mgt · CY

    Directly controlled by AJJDC

  • (2)Charitable Gift Annuity Trust (41)

    T · Gift Annuity · NY

    Directly controlled by AJJDC

  • (3)Charitable Remainder Unitrust

    T · Unitrust · NY

    Directly controlled by AJJDC

  • (4)Charitable Remainder Annuity Trust (3)

    T · Annuity Trust · NY

    Directly controlled by AJJDC

  • (5)Menora LLC

    C · see part VII · UP

    Directly controlled by AJJDC

  • (6)Solomonica LLC

    C · see part VII · UP

    Directly controlled by AJJDC

  • (7)Beith Dan LLC

    C · see part VII · UP

    Directly controlled by AJJDC

  • (8)Dekel LLC

    C · see part VII · RS

    Directly controlled by AJJDC

  • (9)AREC Moldova

    C · see part VII · MD

    Directly controlled by AJJDC

Provenance

Return type
form_990
Tax year
2023
Filed
11 November 2024
IRS schema version
2023v5.1
Source object
202403169349302295

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