2024-05-06T14:22:22-05:00 2023-06-30 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 208171818 990 2022-07-01 520749507 BEN AND ESTHER ROSENBLOOM HILLEL CENTER FOR JEWISH LIFE AT UNIVERSITY OF MD BENA 3014226200 7612 MOWATT LANE COLLEGE PARK MD 20740 SHAWN LAING DIRECTOR OF FIN & OPERATIONS 3014226200 2024-05-06 1 SHAWN LAING 999009999 0 KAY VOLLANS CPA P01404047 3015643636 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z RABBI ARI ISRAEL 7612 MOWATT LANE COLLEGE PARK MD 20740 3340587 0 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 60 200 0 0 2890256 2473099 725144 825788 6702 31679 1984 1950 3624086 3332516 0 0 0 0 991211 1156337 0 0 266367 1365044 1871406 2356255 3027743 1267831 304773 6560331 6495826 605991 197787 5954340 6298039 X 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 889569 643227 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. 845063 182561 STUDENT ACTIVITIES: MARYLAND HILLEL PROVIDES 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. 343454 CAPITAL CAMPAIGN: RAISING FUNDS TO SUPPORT THE CONSTRUCTION OF THE NEW BEN AND ESTHER ROSENBLOOM HILLEL CENTER AT THE UNIVERSITY OF MARYLAND. CAPITAL CAMPAIGN FUNDS ARE REFLECTED IN BOTH INDIVIDUAL & FOUNDATION CONTRIBUTIONS AS WELL AS REVENUE FROM GOVERNMENT GRANTS. TOTAL REVENUE RESTRICTED TO THE CAPITAL CAMPAIGN TOTALED $460,961 FROM STATE GRANT AND INDIVIDUAL CONTRIBUTIONS. 118942 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. 118942 2197028 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 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 1 0 1 60 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 SHAWN LAING 3014226200 7612 MOWATT LANE COLLEGE PARK MD 20740 ISRAEL ARI EXECUTIVE DIRECTOR 40.00 X 166634 0 112701 LAING SHAWN DIRECTOR OF FINANCE & OPERATIONS 40.00 X 141130 0 14446 FRAZIER EILEEN PRESIDENT 1.00 X X 0 0 0 TAUBER STUART IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 KARKOWSKY MALKI END APR 2023 TREASURER 1.00 X X 0 0 0 ALEXANDER MICHAEL DIRECTOR, TREASURER 1.00 X X 0 0 0 CHARKATZ ROSS DIRECTOR, FINANCE CHAIR 1.00 X 0 0 0 COHEN CAROLINE DIRECTOR 1.00 X 0 0 0 COHEN ROBB DIRECTOR 1.00 X 0 0 0 GIVEN MAXINE DIRECTOR 1.00 X 0 0 0 GREENBERG SARALEE DIRECTOR 1.00 X 0 0 0 KLARFELD DARA DIRECTOR 1.00 X 0 0 0 NATHANSON MARK DIRECTOR 1.00 X 0 0 0 SACKS DANIEL DIRECTOR 1.00 X 0 0 0 SCHLESINGER MARC DIRECTOR 1.00 X 0 0 0 SPRINGER PAUL DIRECTOR 1.00 X 0 0 0 STILLMAN BRADLEY DIRECTOR 1.00 X 0 0 0 307764 0 127147 2 0 1 0 VARSITY KOSHER 7612 MOWATT LANE COLLEGE PARK MD 20740 FOOD SERVICES 511103 1 48373 2424726 2473099 KOSHER DINING 900099 643227 643227 STUDENT ACTIVITIES 900099 182561 182561 825788 31826 31826 7924 8071 -147 -147 -147 OTHER REVENUE 900099 1950 1950 1950 3332516 825788 0 33629 X 434487 124670 140442 169375 606326 504177 92577 9572 17966 17966 37400 30078 7322 60158 33812 16460 9886 33616 33616 49477 49477 367986 266593 56656 44737 4593 4593 171285 113977 45299 12009 18626 664 17962 100831 47758 53073 81588 55323 5972 20293 7260 1250 6010 62434 62434 6450 6450 CLIENT SPECIFIC EXPENSE 869438 865003 3957 478 PROGRAM FOOD 97822 97548 257 17 3027743 2197028 564348 266367 4379534 4213729 384397 0 198929 770999 2013 2867814 1489352 1424921 1378462 126560 124633 45990 5990 6560331 6495826 360682 156629 245309 41158 605991 197787 X 2272126 2128235 3682214 4169804 5954340 6298039 6560331 6495826 304773 38926 0 X X 0 1 X 1 0 X 2810958 2634222 1789766 2890256 2473099 12598301 982450 693030 432184 725145 825788 3658597 3793408 3327252 2221950 3615401 3298887 16256898 151000 44100 58620 5958 28367 288045 0 151000 44100 58620 5958 28367 288045 15968853 12540 8068 4645 4772 31826 61851 12540 8068 4645 4772 31826 61851 8014 3157 911 1983 1950 16015 3813962 3338477 2227506 3622156 3332663 16334764 0.97760 0.97740 0.00380 0.00200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 126560 4402 6329 124633 152337 -25777 126560 122032 30305 152337 124717 4388 7073 122032 129009 1834 6126 124717 1.00000 0 0 2736951 1389843 1347108 116923 95693 21230 13940 3816 10124 1378462 X 3371442 38926 38926 3332516 0 3332516 3027743 0 3027743 0 3027743 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 IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. MARYLAND HILLEL HAD NO NET UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. 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 HAS EVALUATED MARYLAND HILLELS 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. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. INCOME TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2022, 2021 AND 2020 REMAIN OPEN TO EXAMINATION BY THE TAXING JURISDICTIONS. X 1 1 X X 0 0 0 0 0 0 0 1 0 ISRAEL ARI EXECUTIVE DIRECTOR 161634 0 5000 0 0 0 12134 0 100567 0 279335 0 0 0 LAING SHAWN DIRECTOR OF FINANCE & OPERATIONS 136130 0 5000 0 0 0 7057 0 7389 0 155576 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. 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. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 266,593. MANAGEMENT AND GENERAL EXPENSES 56,656. FUNDRAISING EXPENSES 44,737. TOTAL EXPENSES 367,986. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.