Civic Intelligence

Congregation Beth David Endowment Foundation

990 • Fiscal year 2023 • EIN 27-0912268

Jul 01, 2022 to Jun 30, 2023 • Filed on May 12, 2024

Organization Profilewww.beth-david.org/endowment
19700 Prospect RoadSaratoga, CA 95070

(408) 257-3333

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$1,605,626

Down $98,779 (-5.8%) from 2022

Net Assets

Down

$1,604,126

Down $100,049 (-5.9%) from 2022

Liabilities

Up

$1,500

Up $1,270 (+552%) from 2022

Revenue And Expenses

Revenue

Down

$106,940

Down $163,459 (-60%) from 2022

Expenses

Up

$268,899

Up $257,458 (+2250%) from 2022

Net Income

Down

-$161,959

Down $420,917 (-163%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2014: $320,679Net Assets 2014: $320,6792014Assets 2015: $261,224Liabilities 2015: $0Net Assets 2015: $261,2242015Assets 2016: $310,621Liabilities 2016: $0Net Assets 2016: $310,6212016Assets 2017: $437,019Liabilities 2017: $0Net Assets 2017: $437,0192017Assets 2018: $1,119,145Liabilities 2018: $0Net Assets 2018: $1,119,1452018Assets 2019: $1,342,513Liabilities 2019: $0Net Assets 2019: $1,342,5132019Assets 2020: $1,349,994Liabilities 2020: $15,006Net Assets 2020: $1,334,9882020Assets 2021: $1,722,567Liabilities 2021: $0Net Assets 2021: $1,722,5672021Assets 2022: $1,704,405Liabilities 2022: $230Net Assets 2022: $1,704,1752022Assets 2023: $1,605,626Liabilities 2023: $1,500Net Assets 2023: $1,604,1262023Assets 2024: $1,751,805Liabilities 2024: $0Net Assets 2024: $1,751,8052024

Highlighted filing

2023

Assets$1,605,626
Liabilities$1,500
Net Assets$1,604,126
Open 2023 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $69,7612014Revenue 2015: $46,218Expenses 2015: $92,647Net Income 2015: -$46,4292015Revenue 2016: $94,179Expenses 2016: $28,010Net Income 2016: $66,1692016Revenue 2017: $127,481Expenses 2017: $9,548Net Income 2017: $117,9332017Revenue 2018: $690,031Expenses 2018: $7,905Net Income 2018: $682,1262018Revenue 2019: $67,792Expenses 2019: $8,143Net Income 2019: $59,6492019Revenue 2020: $26,704Expenses 2020: $43,710Net Income 2020: -$17,0062020Revenue 2021: $270,038Expenses 2021: $13,144Net Income 2021: $256,8942021Revenue 2022: $270,399Expenses 2022: $11,441Net Income 2022: $258,9582022Revenue 2023: $106,940Expenses 2023: $268,899Net Income 2023: -$161,9592023Revenue 2024: $106,302Expenses 2024: $99,173Net Income 2024: $7,1292024

Highlighted filing

2023

Revenue$106,940
Expenses$268,899
Net Income-$161,959
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 12, 2024
Return Version
2022v5.0
Gross Receipts
$106,940
Mission and Program Overview

Mission

To manage the Endowment and Special Purpose Funds of Congregation Beth David, a California Nonprofit Religious Corporation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$350,610$206,126▼ $144,484
Accounts Receivable$222$222→ $0
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,704,405$1,605,626▼ $98,779
Other Assets Total$1,353,573$1,399,278▲ $45,705
Liabilities
Accounts Payable and Accrued Expenses$230$1,500▲ $1,270
Total Liabilities$230$1,500▲ $1,270
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,704,175$1,604,126▼ $100,049
Total Net Assets Fund Balance$1,704,175$1,604,126▼ $100,049
Total Liabilities and Net Assets / Fund Balance$1,704,405$1,605,626▼ $98,779

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,704,175$29,576▲ $139,274$266,308$1,604,126
2021$1,722,567$175,996▼ $182,947$10,981$1,704,175
2020$1,334,988$140,663▲ $260,060$9,867$1,722,567
2019$1,342,513$16,977▲ $19,208$42,433$1,334,988
2018$716,930$462,613▲ $171,113$4,517$1,342,513
Compensation and Service Providers

Board Members and Trustees

NameTitle
William BeydaPresident
Brett BorahTrustee
Dan SkilkenTrustee
Hanna FirmanTrustee
Michael LeitnerTrustee
David HoffmanSecretary
Gene TenbergTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,176
Program Service Revenue
$28,400
Investment Income
$77,364
Other Revenue
$0
All Other Contributions
$1,176
Change in Net Assets
$-161,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$264,178
Other Expenses$4,721
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$264,178--$264,178
Fees for Services Other$2,130--$2,130
Fees for Services Accounting-$1,500-$1,500
Insurance-$1,091-$1,091
Total Functional Expenses$266,308$2,591$0$268,899
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Congregation Beth DavidSaratoga, CA-Purch. & Install Rooftop Solar Sys.$264,178
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is prepared by an outside CPA. A draft copy is prepared by the CPA and is provided to the President, Treasurer and Secretary for review. After review by the President, Treasurer and Secretary, and all questions have been addressed, a final draft copy is made available to the remaining members of the Board at the time of filing.”

Form 990, Part VI, Section B, Line 12C

“This policy against conflicts of interest was regularly reinforced and discussed at meetings of the Board of Trustees.”

Form 990, Part VI, Section C, Line 19

“The Organization makes its governing documents and policies available on request.”

Filing and Contact Details

Filer

Filer Name
Congregation Beth David Endowment
EIN
27-0912268
Phone
4082573333
Address
19700 Prospect Road, Saratoga, CA 95070

Signing Officer

Name
Michael Leitner
Title
President
Signed
2024-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Leitner
Formed
2009
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
12

Preparer

Firm
Michael Stephen Schaffer CPA
Address
1111 Morse Avenue Space 222, Sunnyvale, CA 94089
Preparer
Michael Stephen Schaffer
Phone
4082124896
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Adjustment to Prior Year Unrealized Gain/Loss = $112”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The Endowment Funds of the Organization are intended to provide for:(A) Building Enhancement and Replacements for Congregation Beth David(B) Beautification of the Beth David Memorial Garden (Cemetery)(C) Clergy Housing for Congregation Beth David”

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0264178
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Congregation Beth David
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0264178
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt02591
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01704175
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt029576
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01604126
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0139274
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0266308
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0460
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01722567
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0175996
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01704175
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-182947
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt010981
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt03277
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01334988
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0140663
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01722567
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0260060
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt09867
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01277
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01342513
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt016977
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01334988
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019208
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt042433
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt03626
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0716930
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0462613
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01342513
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0171113
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt04517
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Endowment Funds of the Organization are intended to provide for:(A) Building Enhancement and Replacements for Congregation Beth David(B) Beautification of the Beth David Memorial Garden (Cemetery)(C) Clergy Housing for Congregation Beth David
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01399278
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0264178
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Purch. & Install Rooftop Solar Sys.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Congregation Beth David
IRS990ScheduleI/RecipientTable/RecipientEIN0941682250
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt019700 Prospect Road
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Saratoga
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd095070
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Actual Cash Transfer
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants are made by the Organization solely to Congregation Beth David for support, based on requests made. At all times, two (2) of the members of the Board of Trustees also serve as Officers, and on the Board of Directors, of the recipient Organization, including the President of the Board of Congregation Beth David. In this way, there is assurance that grants made are utilized solely for the purpose stated at the time of the Grant.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by an outside CPA. A draft copy is prepared by the CPA and is provided to the President, Treasurer and Secretary for review. After review by the President, Treasurer and Secretary, and all questions have been addressed, a final draft copy is made available to the remaining members of the Board at the time of filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1This policy against conflicts of interest was regularly reinforced and discussed at meetings of the Board of Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization makes its governing documents and policies available on request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Adjustment to Prior Year Unrealized Gain/Loss = $112
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Congregation Beth David
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941682250
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Religious Institution
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Public Charity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt019700 Prospect Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Saratoga
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095070
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0264178
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Congregation Beth David
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0b
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01704405

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,605,626
Liabilities
$1,500
Net assets
$1,604,126
Revenue
$106,940
Expenses
$268,899
Net income
-$161,959
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.11$0.10$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.60$0.11$0.27$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.27$0.01$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$0.27$0.01$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.02$1.33$0.03$0.04$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.07$0.01$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.69$0.01$0.68
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.13$0.01$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.09$0.03$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.05$0.09$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.07