Civic Intelligence

Hillel of San Diego

EIN 33-0519225 • 501(c)3 • San Diego, CA

Profile

HILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS, INVOLVING THEM IN WAYS WHICH ENHANCE THEIR CONNECTION TO THE JEWISH RELIGION, THE JEWISH PEOPLE AND THEIR LASTING COMMITMENT TO JEWISH LIFE.To further this mission, Hillel is committed to the following goals:* Serving the needs of individual Jewish students.* Creatively engaging and empowering Jewish students through personal interactions and compelling programs.* Building a strong sense of belonging and Jewish identity.* Nurturing intellectual and spiritual growth in a pluralistic community.* Advocating for Jewish student needs on campus and in the community.* Linking the campus community to the larger Jewish community, locally and globally.* Helping students cultivate a closer connection to Israel.* Developing a campus and organizational culture in which the quality of the relationships attracts involvement.

5717 Lindo PaseoSan Diego, CA 92115

www.hillelsd.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

15th percentile

0.01x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.11x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$200,090

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

44th percentile

3.4%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-20%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$25,644,339

Up $852,554 (+3.4%) from 2023

Liabilities

Up

$331,392

Up $117,558 (+55%) from 2023

Net Assets

Up

$25,312,947

Up $734,996 (+3.0%) from 2023

Revenue

Down

$2,985,306

Down $737,389 (-20%) from 2023

Expenses

Up

$2,544,967

Up $511,253 (+25%) from 2023

Net Income

Down

$440,339

Down $1,248,642 (-74%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2012: $9,253,948Liabilities 2012: $1,521,138Net Assets 2012: $7,732,8102012Assets 2013: $9,686,131Liabilities 2013: $1,328,791Net Assets 2013: $8,357,3402013Assets 2014: $11,948,968Liabilities 2014: $1,058,978Net Assets 2014: $10,889,9902014Assets 2015: $10,905,245Liabilities 2015: $145,106Net Assets 2015: $10,760,1392015Assets 2016: $10,986,458Liabilities 2016: $194,334Net Assets 2016: $10,792,1242016Assets 2017: $12,415,028Liabilities 2017: $967,496Net Assets 2017: $11,447,5322017Assets 2018: $13,072,401Liabilities 2018: $926,536Net Assets 2018: $12,145,8652018Assets 2019: $12,980,171Liabilities 2019: $985,782Net Assets 2019: $11,994,3892019Assets 2020: $12,933,957Liabilities 2020: $1,023,265Net Assets 2020: $11,910,6922020Assets 2021: $20,053,737Liabilities 2021: $1,041,387Net Assets 2021: $19,012,3502021Assets 2022: $23,842,127Liabilities 2022: $1,059,764Net Assets 2022: $22,782,3632022Assets 2023: $24,791,785Liabilities 2023: $213,834Net Assets 2023: $24,577,9512023Assets 2024: $25,644,339Liabilities 2024: $331,392Net Assets 2024: $25,312,9472024

Highlighted filing

2024

Assets$25,644,339
Liabilities$331,392
Net Assets$25,312,947

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,132,2482012Expenses 2013: $1,251,9372013Revenue 2014: $3,722,405Expenses 2014: $1,313,236Net Income 2014: $2,409,1692014Revenue 2015: $1,346,007Expenses 2015: $1,442,012Net Income 2015: -$96,0052015Revenue 2016: $1,486,088Expenses 2016: $1,409,525Net Income 2016: $76,5632016Revenue 2017: $2,140,388Expenses 2017: $1,634,741Net Income 2017: $505,6472017Revenue 2018: $2,223,271Expenses 2018: $1,585,812Net Income 2018: $637,4592018Revenue 2019: $2,018,362Expenses 2019: $1,568,737Net Income 2019: $449,6252019Revenue 2020: $1,481,526Expenses 2020: $1,540,840Net Income 2020: -$59,3142020Revenue 2021: $7,766,522Expenses 2021: $1,226,789Net Income 2021: $6,539,7332021Revenue 2022: $5,144,018Expenses 2022: $1,504,876Net Income 2022: $3,639,1422022Revenue 2023: $3,722,695Expenses 2023: $2,033,714Net Income 2023: $1,688,9812023Revenue 2024: $2,985,306Expenses 2024: $2,544,967Net Income 2024: $440,3392024

Highlighted filing

2024

Revenue$2,985,306
Expenses$2,544,967
Net Income$440,339

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.6$0.33$25.3$2.99$2.54$0.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.8$0.21$24.6$3.72$2.03$1.69
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.8$1.06$22.8$5.14$1.50$3.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.1$1.04$19.0$7.77$1.23$6.54
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$1.02$11.9$1.48$1.54$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.0$0.99$12.0$2.02$1.57$0.45
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$0.93$12.1$2.22$1.59$0.64
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.4$0.97$11.4$2.14$1.63$0.51
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$0.19$10.8$1.49$1.41$0.08
2015Detailed filing. Detailed filing data is available for this year.$10.9$0.15$10.8$1.35$1.44$0.10
2014Detailed filing. Detailed filing data is available for this year.$11.9$1.06$10.9$3.72$1.31$2.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.69$1.33$8.36$1.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.25$1.52$7.73$1.13
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Sep 13, 2023
Return Version
2021v4.2
Gross Receipts
$5,144,018
Mission and Program Overview

Mission

HILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS, INVOLVING THEM IN WAYS WHICH ENHANCE THEIR CONNECTION TO THE JEWISH RELIGION, THE JEWISH PEOPLE AND THEIR LASTING COMMITMENT TO JEWISH LIFE.To further this mission, Hillel is committed to the following goals:* Serving the needs of individual Jewish students.* Creatively engaging and empowering Jewish students through personal interactions and compelling programs.* Building a strong sense of belonging and Jewish identity.* Nurturing intellectual and spiritual growth in a pluralistic community.* Advocating for Jewish student needs on campus and in the community.* Linking the campus community to the larger Jewish community, locally and globally.* Helping students cultivate a closer connection to Israel.* Developing a campus and organizational culture in which the quality of the relationships attracts involvement.

Hillel seeks to be a vibrant jewish presence for san diego college students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,786,535$14,496,963▲ $4,710,428
Cash and Non-Interest-Bearing Accounts$6,258,570$5,061,669▼ $1,196,901
Investments Other Securities$2,568,609$2,190,535▼ $378,074
Pledges and Grants Receivable$1,342,087$1,789,985▲ $447,898
Savings and Temporary Cash Investments$24,409$134,369▲ $109,960
Prepaid Expenses and Deferred Charges$18,805$31,060▲ $12,255
Total Assets$20,053,737$23,842,127▲ $3,788,390
Other Assets Total$54,722$137,546▲ $82,824
Liabilities
Mortgage Notes Payable Secured by Investment Property$783,488$772,437▼ $11,051
Accounts Payable and Accrued Expenses$107,199$231,837▲ $124,638
Deferred Revenue-$36,000-
Other Liabilities$150,700$19,490▼ $131,210
Total Liabilities$1,041,387$1,059,764▲ $18,377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,045,327$15,354,161▲ $5,308,834
Net Assets With Donor Restrictions$8,967,023$7,428,202▼ $1,538,821
Total Net Assets Fund Balance$19,012,350$22,782,363▲ $3,770,013
Total Liabilities and Net Assets / Fund Balance$20,053,737$23,842,127▲ $3,788,390

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,461,502-$7,461,502
Buildings$3,661,559$925,159$4,586,718
Land$3,205,061-$3,205,061
Equipment$168,841$493,310$662,151
Other Securities$2,190,535--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$2,539,318-▼ $248,743-$2,164,901
2020$2,090,743-▲ $542,624-$2,539,318
2019$2,121,647-▲ $16,392-$2,090,743
2018$2,089,812$6,631▲ $79,252-$2,121,647
2017$2,029,029-▲ $116,390-$2,089,812
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen ParryExecutive DirectorFT$126,640$37,231$163,871
Lisa KalalDevelopment DirectorFT$105,284$34,194$139,478

Board Members and Trustees

NameTitle
Todd KirschenPresident
Wayne HarrisPresident Elect
Ben ZarrabianBoard Member/student Representative
Lucy BeckettBoard Member/student Representative
Ofek SuchardBoard Member/student Representative
Bryan WaxDirector
Danielle MillerDirector
David MichanDirector
Emily JenneweinDirector
Jeff EwanDirector
Jerold GoldbergDirector
Jessica LemoineDirector
Jodi DiamondDirector
Joel SmithDirector
Juli BearDirector
Julie DatnowDirector
Larry KatzDirector
Laura GalinsonDirector
Michael LevinsonDirector
Mitchell DubickDirector
Monica Handler-pennerDirector
Rabbi Scott MeltzerDirector
Robbie StoneDirector
Robert RubensteinDirector
Sabrina LeitnerDirector
Shana WeismanDirector
Mitch SieglerSecretary
Steven LevineVP Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$5,015,008
Program Service Revenue
$0
Investment Income
$47,876
Other Revenue
$81,134
All Other Contributions
$5,015,008
Change in Net Assets
$3,639,142

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,132,301
Revenue Not Reported on Financial Statements
$11,717
Revenue Not Reported on Form 990
$-298,378
Total Revenue per Audited Statements
$4,833,923
Total Revenue per Form 990
$5,144,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$759,146
Other Expenses$745,730
Total Fundraising Expense$129,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$249,462$180,035$36,935$466,432
Depreciation Depletion$111,468$13,933$13,933$139,334
Office Expenses$76,352$23,600$38,871$138,823
Other Salaries and Wages$135,146--$135,146
Fees for Services Accounting-$135,101-$135,101
Other Employee Benefits$52,679$16,282$26,818$95,779
Payroll Taxes$27,046$8,360$13,769$49,175
Advertising--$39,743$39,743
Insurance$10,769$3,328$5,482$19,579
Pension Plan Contributions$6,938$2,144$3,532$12,614
Information Technology$3,959$1,224$2,016$7,199
Travel$2,258--$2,258
Interest-$87-$87
Other Expenses$317,477$-6,503$-58,523$-65,026
Total Functional Expenses$993,554$382,201$129,121$1,504,876

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,504,876
Total Expenses per Audited Statements$1,504,876
Total Expenses per Form 990$1,504,876
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liability$9,815
Operating Lease Liability$9,675
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Any person who makes a charitable contribution to the organization in the preceding year is considered a "member".

Form 990, Part VI, Section A, Line 7A

The members vote at the annual meeting to determine the board of directors and to ratify the actions of the board of directors.

Form 990, Part VI, Section A, Line 7B

The members vote at the annual meeting to elect directors to the board of directors.

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

The organization's audit is reviewed for comments and input by the audit committee, the executive director, and any staff directed by the executive director to review the audit prior to submission to the board of directors for approval. The board of directors must review and approve the completed audit once the finance committee reviews the audit and recommends it for a vote. The form 990 is then reviewed by the organization's executive director and business manager for comments and input prior to submission to the vice president of finance and a cpa on the finance committee or the board of directors for approval.

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

Each responsible person shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which the responsible person is involved that he or she believes could contribute to a conflict of interest arising. Such relationships, positions or circumstances might include ownership of a business that might provide goods or services to hillel. Any such information regarding business interests of a responsible person or a family member shall be treated as confidential and shall generally be made available only to the chair of the board, the executive direcotr, and any committee appointed to address conflicts of interest, except to the extent additional disclosure is necessary in connection with the implementation of this policy.

Form 990, Part VI, Section B, Line 15

The executive committe reviews the executive director and determines compensation for that position. Key employees are reviewed by the executive director with recommendations going to the executive committee for approval.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, financial statements, and tax returns are available to the public as requested during normal business hours at hillel of san diego, 5717 lindo paseo, san diego, ca 92115.

Filing and Contact Details

Filer

Filer Name
Hillel of San Diego
EIN
33-0519225
Phone
6195836080
Address
5717 LINDO PASEO, SAN DIEGO, CA 92115

Signing Officer

Name
Steven Levine
Title
VP Finance
Phone
6195836080
Signed
2023-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Levine
Formed
1992
Legal Domicile
CA
Voting Board Members
25
Independent Board Members
25
Employees
24
Volunteers
90

Preparer

Firm
Eisner Advisory Group LLC
Address
4225 EXECUTIVE SQUARE SUITE 1150, LA JOLLA, CA 92037
Preparer
Cynthia Fuller
Phone
8585589200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 - Organization Mission

Hillel seeks to be a vibrant jewish presence for san diego college students, involving them in ways which enhance their connection to the jewish religion, the jewish people and their lasting commitment to jewish life. To further this mission, hillel is committed to the following goals: -serving the needs of individual jewish students. -creatively engaging and empowering jewish students through personal interactions and compelling programs. -building a strong sense of belonging and jewish identity. -nurturing intellectual and spiritual growth in a pluralistic community. -advocating for jewish student needs on campus and in the community. -linking the campus community to the larger jewish community, locally and globally. -helping students cultivate a closer connection to israel. -developing a campus and organizational culture in which the quality of the relationships attracts involvement.

Financial Statement Notes

PART X, LINE 2:

Finance lease - hillel leases an automobile totaling $17,500 which is classified as a finance lease. The lease matures in november 2022.the present value of minimum lease payments is $9,815. Amortization related to the automobile was $2,508 at june 30, 2022. Interest expense related to the finance lease totaled $19 for the fiscal year ended june 30, 2022. The weighted average remaining lease term is .17 years and the weighted average discount rate is .17% at june 30, 2022. Operating lease - hillel leases office equipment under an operating lease. The lease is non-interest bearing and matures in april 2025. In accordance with fasb asc 842, hillel recognizes a right-of-use asset and lease liability in the statement of financial position related to the operating lease. The equipment lease expense is recognized on a straight-line basis over the expected lease term. Differences between amounts paid and amounts expensed are recorded as changes in the right-to-use asset and lease liability.

Part V, Line 4 - Intended Use of Endowment Fund

Hillel's current spending policy is to disburse 5% of the value of the fund annually, based on the fund's value on march 31, to be applied to the following fiscal year's operating budget. However, disbursements shall be limited to the extent it would reduce the fund balance below the permanently restricted amounts: -perlman endowment - fund director's position at ucsd -jacobs endowment - fund uscd engagement professional -aronoff endowment - fund sdsu hillel program

Part X - Fasb Asc 740 Footnote

Hillel is a public charity and is exempt from income taxes under section 501(c)(3) of the internal revenue code and section 23701(d) of the california revenue and taxation code except for taxes on net unrelated business income. Since hillel has no obligation for unrelated business income tax for the fiscal year ended june 30, 2022, no provisions for federal or state income taxes have been made. In accordance with fasb asc 740, accounting for uncertainty in income taxes, hillel evaluates annually any uncertain tax positions taken or expected to be taken in a tax return by applying a threshold of more likely than not for recognition. Management evaluated its tax positions and determined that it is has no uncertain tax positions at june 30, 2022. There have been no related tax penalties or interest, which would be classified as tax expense in the statement of activities

Raw XML AppendixShowing 400 of 682 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0HILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS.
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IRS990/Desc0HILLEL OF SAN DIEGO ("HILLEL") WAS FORMED IN 1977 AS THE JEWISH CAMPUS CENTER AND INCORPORATED IN CALIFORNIA IN JULY 1992 AS JEWISH CAMPUS HILLEL CENTER.HILLEL, ACCREDITED BY HILLEL: THE FOUNDATION FOR JEWISH CAMPUS LIFE, SERVES AN ESTIMATED 2,500 JEWISH UNDERGRADUATE AND GRADUATE STUDENTS AT INSTITUTIONS OF HIGHER EDUCATION ACROSS SAN DIEGO COUNTY. STUDENTS FROM ALL BACKGROUNDS ARE INVITED TO PARTICIPATE IN JEWISH LIFE ON CAMPUS. SOCIAL, CULTURAL, EDUCATIONAL, RELIGIOUS AND COMMUNITY SERVICE PROGRAMS PROVIDE OPPORTUNITIES FOR STUDENTS TO BUILD RELATIONSHIPS WITH EACH OTHER AND DEVELOP JEWISH COMMUNITY.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt23PRESIDENT
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