Jewish Federation Of Greater Atlanta in Atlanta, Georgia (GA)

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Jewish Federation Of Greater Atlanta
Employer Identification Number (EIN)581021791
Name of OrganizationJewish Federation Of Greater Atlanta
In Care of NameController
Address1440 Spring St Nw, Atlanta, GA 30309-2832
ActivitiesSupplying money, goods or services to the poor
SubsectionCharitable Organization
Ruling Date01/1968
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$112,521,329
Amount of Income$61,428,383
Form 990 Revenue Amount$30,791,644
National Taxonomy of Exempt Entities (NTEE)Philanthropy, Voluntarism and Grantmaking Foundations: Fund Raising Organizations That Cross Categories


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Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$42,498,048$30,147,721$19,236,009$24,602,146$25,619,541$33,120,036$48,272,043$38,963,752
Contributions, gifts, grants, and similar amounts received$43,780,321$29,042,294$23,118,809$21,117,513$23,591,937$28,133,817$41,651,018$32,515,803
Contributions to donor advised funds$17,339,511$15,601,013
Direct public support$43,770,321$29,042,294$23,118,809$21,057,908$23,513,581$27,829,927$23,831,527$16,339,790
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$10,000$0$0$59,605$78,356$303,890$479,980$575,000
Program service revenue including government fees and contracts$62,318$45,241$0$0$0$0$0$0
Membership dues and assessments$155,990$177,108$0$0$0$0$0$0
Interest on savings and temporary cash investments$177,422$280,297$270,238$164,109$313,369$656,707$781,214$682,538
Dividends and interest from securities$3,569,040$1,745,847$1,233,015$1,387,082$102,661$609,740$1,851,043$80,228
Net rental income or (loss)$116,808$55,628$258,448$241,247$233,443$252,603$351,614$127,065
Gross rents$116,808$55,628$258,448$241,247$233,443$252,603$351,917$127,065
Less: rental expenses$0$0$0$0$0$0$303$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-5,494,484$-1,434,632$-5,846,108$1,647,207$1,266,822$1,863,532$2,838,232$4,630,268
Gross amount from sales of assets other than inventory$33,050,046$48,957,152$53,727,572$21,260,723$20,070,473$24,544,650$30,741,795$25,704,743
Less: cost or other basis and sales expenses$38,544,530$50,391,784$59,573,680$19,613,516$18,803,651$22,681,118$27,903,563$21,074,475
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$17,218$9,167$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$61,986$50,814$0$0$0$0$0$0
Less: cost of goods sold$44,768$41,647$0$0$0$0$0$0
Other revenue$113,415$226,771$201,607$44,988$111,309$1,603,637$798,922$927,850
Total expenses$31,154,704$33,144,768$25,255,937$22,902,331$27,509,335$29,008,288$34,751,526$33,144,871
Program services$26,902,705$29,187,059$20,947,280$18,819,542$23,063,191$24,488,783$30,458,682$29,243,386
Management and general$2,902,550$2,791,289$2,821,341$2,748,260$2,758,966$2,630,443$2,549,887$1,965,544
Fundraising$1,205,713$1,166,420$1,487,316$1,334,529$1,687,178$1,889,062$1,742,957$1,935,941
Payments to affiliates$143,736$0$0$0$0$0$0$0
Net assets or fund balances at end of year$45,905,430$43,825,071$42,051,915$42,720,696$41,364,063$45,382,466$61,268,786$58,626,458
Excess or (deficit) for the year$11,343,344$-2,997,047$-6,019,928$1,699,815$-1,889,794$4,111,748$13,520,517$5,818,881
Net assets or fund balances at beginning of year$33,721,609$45,905,430$43,825,071$42,051,915$42,720,696$41,364,063$45,382,466$61,268,786
Other changes in net assets or fund balances$840,477$916,688$4,246,772$-1,031,034$533,161$-93,345$2,365,803$-8,461,209
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$33,144,871$29,243,386$1,965,544$1,935,941
Grants paid from donor advised funds$10,385,857
Other grants and allocations$14,405,783
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$347,643$173,822$173,821$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$2,686,475$982,111$717,527$986,837
Pension plan contributions not included above$146,691$54,882$39,085$52,724
Employee benefits not included above$211,896$61,103$78,564$72,229
Payroll taxes$213,191$79,635$62,810$70,746
Professional fundraising fees$5,791$0$0$5,791
Accounting fees$54,500$16,350$32,700$5,450
Legal fees$33,760$18,059$14,522$1,179
Supplies$77,995$24,051$29,179$24,765
Telephone$67,205$27,672$19,442$20,091
Postage and shipping$78,265$21,511$35,807$20,947
Occupancy$324,701$238,418$49,786$36,497
Equipment rental and maintenance$109,113$20,630$42,622$45,861
Printing and publications$74,417$12,793$31,403$30,221
Travel$78,388$36,248$13,566$28,574
Conferences, conventions, and meetings$77,629$33,540$13,609$30,480
Interest$185,849$185,849$0$0
Depreciation, depletion, etc.$207,847$31,176$87,297$89,374
Other expenses not covered above$3,371,875$2,433,896$523,804$414,175
Balance Sheets
20002001200220032004200520062007
Total assets$96,610,867$87,674,349$82,547,659$85,037,734$88,521,294$92,996,678$112,336,430$109,596,664
Cash - non-interest-bearing$20,649,354$15,588,316$12,232,638$7,122,667$2,831,564$2,351,118$2,526,986$430,382
Savings and temporary cash investments$0$0$1,863,310$11,576,344$11,723,000$24,803,879$14,431,862$5,538,798
Accounts receivable less allowance for doubtful accounts$49,017$320,244$90,036$210,632$56,323$1,925,397$34,413$95,265
Pledges receivable less allowance for doubtful accounts$19,259,920$19,934,919$14,840,720$12,250,698$13,474,133$11,584,899$14,764,636$13,366,272
Grants receivable$0$0$0$0$0$0$143,150$330,637
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$3,642,953$3,523,858$3,423,289$1,239,067$1,201,460$1,152,809$1,468,894$1,417,556
Inventories for sale or use$5,459$5,581$0$0$0$0$0$0
Prepaid expenses and deferred charges$481,445$59,487$175,794$36,628$120,329$44,419$48,019$99,244
Investments - publicly-traded securities$68,821,010$79,367,223
Investments - other securities$43,219,818$39,094,309$40,814,779$44,186,756$50,886,686$42,997,485$0$746,230
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$1,968,944$730,444
Investments - other$0$0$117,382$110,703$110,703$103,511$103,511$174,168
Land, buildings, and equipment less accumulated depreciation$8,389,757$8,248,745$8,068,299$7,560,499$7,356,845$7,212,325$7,166,095$6,915,670
Other assets, including program-related investments$913,144$898,890$921,412$743,740$760,251$820,836$858,910$384,775
Total liabilities$50,705,437$43,849,278$40,495,744$42,317,038$47,157,231$47,614,212$51,067,644$50,970,206
Accounts payable and accrued expenses$17,106,459$283,998$466,702$464,489$468,094$539,454$907,141$1,398,173
Grants payable$18,044,010$23,059,032$16,348,148$14,171,785$13,545,134$13,605,919$13,207,495$13,032,749
Deferred revenue$3,756$2,956$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$15,545,000$7,545,000$7,345,000$7,145,000$6,945,000$6,745,000$6,545,000$6,245,000
Mortgages and other notes payable$6,212$12,958,292$7,192$7,192$24,034$0$46,671$31,094
Other liabilities$0$0$16,328,702$20,528,572$26,174,969$26,723,839$30,361,337$30,263,190
Total liabilities and net assets/fund balances$96,610,867$87,674,349$82,547,659$85,037,734$88,521,294$92,996,678$112,336,430$109,596,664
Total net assets or fund balances$45,905,430$43,825,071$42,051,915$42,720,696$41,364,063$45,382,466$61,268,786$58,626,458
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$42,498,048$30,147,721$19,236,009$24,602,146$25,619,541$33,120,036$48,272,043$38,963,752
Total revenue, gains, and other support per audited financial statements$51,863,194$30,647,225$80,398,734$79,389,896$180,308,893$57,151,307$51,660,975$33,799,000
Other expenses$9,365,146$499,504$61,162,725$54,787,750$154,689,352$24,031,271$3,388,932$-5,164,752
Net unrealized gains on investments$1,025,876$916,688$4,246,772$-1,031,034$533,161$93,345$2,083,075$-7,155,714
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$8,339,270$-417,184$56,915,953$55,818,784$154,156,191$23,937,926$1,305,857$1,990,962
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$31,154,704$33,144,768$25,255,937$22,902,331$27,509,335$29,008,288$34,751,526$33,144,871
Total expenses and losses per audited financial statements$58,717,524$37,629,820$44,381,843$112,271,127$181,260,550$37,344,538$39,389,230$42,194,000
Other revenue$27,562,820$4,485,052$19,125,906$89,368,796$153,751,215$8,336,250$4,637,704$9,049,463
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$27,562,820$4,485,052$19,125,906$89,368,796$153,751,215$8,336,250$4,637,704$9,049,463
Other expenses$0$0$0$0$0$0$0$334
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$334
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$274,250$46,306$27,087
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings148
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200653
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$5,824,538$623,411
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$682,538$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$80,228$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$127,065$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$4,630,268$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$304,439$623,411
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$137,917$10,700$0
$131,325$10,362$0
$164,039$11,924$0
$138,213$18,158$0
$110,000$9,259$0
Total number of other employees paid over $50,00012
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$41,926
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?Yes
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$413
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$31,262,316
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$40,812,492$46,845,079$30,368,313$25,437,081$26,295,680$25,619,542$34,914,123$45,017,278
Gifts, grants, and contributions received$38,824,899$43,090,505$28,107,068$23,576,952$24,257,348$23,591,937$29,992,583$38,328,797
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$1,905,066$3,641,159$2,034,474$1,658,522$1,993,344$1,916,296$3,317,903$5,889,559
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$82,527$113,415$226,771$201,607$44,988$111,309$1,603,637$798,922
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$33,270,545
Contributions, Gifts, Grants and Other Similar Amounts$30,967,116
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$667,510
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$37,342
Gross rents (Real / Personal)$37,342 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$37,342 / $0
Net gain from sales of assets other than inventory$1,098,255
Gross amount from sales of assets other than inventory (Securities / Other)$46,853,511 / $0
Less: cost or other basis and sales expenses (Securities / Other)$45,755,256 / $0
Gain or (loss) (Securities / Other)$1,098,255 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$500,322
Statement of Functional Expenses (for 2011)
Total functional expenses$29,698,154
Compensation of current officers, directors, trustees, and key employees$538,341
Other salaries and wages$2,141,783
Payroll taxes$203,578
Professional fundraising services$9,174
Other$26,805,278
Balance Sheet (for 2011)
Total assets$109,343,325
Total liabilities$51,711,733
Tax-exempt bond liabilities$600,000
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$51,111,733
Total net assets or fund balances$57,631,592
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$174,423,374
Gifts, grants, contributions, and membership fees received$166,987,523
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$7,435,851
Gross receipts from related activities, etc.$0
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3Greater Atlanta Chamber Foundation Inc235 Andrew Young Internatl Blvd Nw, Atlanta, GA 30303GA1977-05$1,234,455
4Metropolitan Foundation Of Atlanta Inc50 Hurt Plaza Suite 449, Atlanta, GA 30303GA1976-08$558,594
5Ninth District Opportunity IncPO BOX L, Gainesville, GA 30503-1912GA1967-12$35,131,617
6Southwest Georgia Community Action Council IncPO BOX 3728, Moultrie, GA 31776-3728GA1968-12$27,942,981
7Hands On Atlanta Inc600 Means St Nw Ste 100, Atlanta, GA 30318-5799GA1989-12$8,096,788
8Points Of Light Foundation600 Means Street Nw, Atlanta, GA 30318-5799GA1991-05$26,192,648
9St Francis Hospital Foundation IncPO BOX 7000, Columbus, GA 31908-7000GA1992-07$3,244,339
10United Way Of Central Georgia IncPO BOX 1302, Macon, GA 31202-0016GA1957-04$5,703,676
11Jewish Federation Of Greater Atlanta1440 Spring St Nw, Atlanta, GA 30309-2832GA1968-01$61,428,383
12Jewish Welfare Federation Of Columbus Georgia IncPO BOX 6313, Columbus, GA 31917-6313GA1949-06$193,097
13Joseph B Whitehead Foundation191 Peachtree St Ne Ste 3540, Atlanta, GA 30303-1740GA1945-06$27,390,106
14United Way Of The Coastal Empire Inc428 Bull Street, Savannah, GA 31401-4963GA1953-08$9,414,584
15United Way Of Appling County IncP O Box 1287, Baxley, GA 31515GA1989-08$112,512
16United Way Of Sumter CountyPO BOX 1046, Americus, GA 31709-1046GA1964-04$39,310
17Kerri & Jeffrey Snow Family Private Foundation Inc1118 Houston Mill Rd Ne, Atlanta, GA 30329-3830GA2008-05$1,351,046
18St Marys United Methodist Church Foundation IncPO BOX 6869, Saint Marys, GA 31558-6869GA2001-02$11,763,664
19Lettie Pate Evans Foundation Inc Trustee Of The Restricted Fund Uw191 Peachtree St Ne Ste 3540, Atlanta, GA 30303-1740GA1973-04$75,795,160
20Lettie Pate Whitehead Foundation Inc191 Peachtree St Ne Ste 3540, Atlanta, GA 30303-1740GA1965-05$64,320,498

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