Civic Intelligence

San Diego Center for Jewish Culture

990 • Fiscal year 2014 • EIN 33-0874955

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

4126 Executive Drive92037

(858) 457-3030

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Flat

$0

Flat from 2013

Net Assets

Flat

$0

Flat from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$2,443,064

No earlier filing loaded for comparison.

Expenses

Up

$2,443,064

Up $617,278 (+34%) from 2013

Net Income

$0

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$0Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2012: $1,824,3702012Expenses 2013: $1,825,7862013Revenue 2014: $2,443,064Expenses 2014: $2,443,064Net Income 2014: $02014Revenue 2015: $2,246,698Expenses 2015: $2,246,698Net Income 2015: $02015Revenue 2016: $2,073,045Expenses 2016: $2,073,045Net Income 2016: $02016Revenue 2017: $2,003,375Expenses 2017: $2,003,375Net Income 2017: $02017Revenue 2018: $2,172,424Expenses 2018: $2,172,424Net Income 2018: $02018Revenue 2019: $1,933,712Expenses 2019: $1,933,712Net Income 2019: $02019Revenue 2020: $1,626,288Expenses 2020: $1,626,288Net Income 2020: $02020Revenue 2021: $842,404Expenses 2021: $842,404Net Income 2021: $02021

Highlighted filing

2014

Revenue$2,443,064
Expenses$2,443,064
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$2,443,064
Mission and Program Overview

Mission

San diego center for jewish culture ("cjc") is a california 501(c)(3) not-for-profit organization that was incorporated in january 1999. Cjc is housed at lawrence family jewish community centers of san diego county. Cjc provides a wide array of multi-disciplined offerings, and is the largest local institution solely dedicated to exploring the jewish experience through the arts. Cjcs's mission is to expand and enrich cultural life in san diego by presenting the finest in jewish artistic expressions, encouraging the preservation of jewish culture and heritage and nurturing new creativity in the arts.

To expand and enrich cultural life of San Diego by presenting the finest in Jewish Artistic Expressions while encouraging the preservation of Jewish Culture and heritage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$0→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Caryn ViterbiImmediate Past President
Larry KatzJCC President
Judith FriedelPresident
Dr Seth KrosnerTreasurer/President Elect
Dr David Geffen ODVice President
Elaine ChortekVice President
Joyce AxelrodVice President
Melissa Garfield BartellVice President
Michael FlasterVice President
Cheryl Rattner PriceBoard Member
David BerkeBoard Member
Devorah GurantzBoard Member
Dr Laurie GreenbergBoard Member
Francine GinsburgBoard Member
Jacquelyn SchwartzBoard Member
Jose AroesteBoard Member
Joseph OppenheimerBoard Member
Judy TullieBoard Member
Leslie CaspiBoard Member
Lynn A Jaffe ShaugerBoard Member
Marcia WolochowBoard Member
Mark KaufmanBoard Member
Martin GoldbergBoard Member
Michele KipnisBoard Member
Phyllis EpsteinBoard Member
Randy SavareseBoard Member
Roberta Wagner BermanBoard Member
Sandra SilversteinBoard Member
Saundra SapersteinBoard Member
Stacy ParselanyBoard Member
Susan ArensonBoard Member
Susan LevinBoard Member
Todd AllenBoard Member
William FriedelBoard Member
Anna DiazBoard Member/US Trust Representative
Monica Handler PennerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,687,230
Program Service Revenue
$518,288
Investment Income
$7
Other Revenue
$237,539
All Other Contributions
$1,687,230
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,443,064
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,443,064
Total Revenue per Form 990
$2,443,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,342,187
Other Expenses$1,100,877
Total Fundraising Expense$82,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$919,961$162,597$73,200$1,155,758
All Other Expenses$150,179$31,036-$181,215
Occupancy$143,625$100-$143,725
Payroll Taxes$69,994$17,980$5,600$93,574
Advertising$69,508$7,695-$77,203
Other Expenses$73,289$0-$73,289
Other Employee Benefits$42,292$20,019$3,600$65,911
Travel$54,554$75-$54,629
Insurance$28,477$2,305-$30,782
Pension Plan Contributions$21,412$5,532-$26,944
Conferences and Meetings$7,312$1,070-$8,382
Office Expenses$6,110$1,477-$7,587
Total Functional Expenses$2,090,942$269,722$82,400$2,443,064

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,443,064
Total Expenses per Audited Statements$2,443,064
Total Expenses per Form 990$2,443,064
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Board Members Judith and William Friedel are married.

Form 990, Part VI, Section A, line 5

A forensic investigation was conducted by the CJC parent organization, LFJCC through independent auditors. Criminal investigation by law enforcement agencies is ongoing. Subsequent to June 30, 2014 we have recovered $866,817, net of the cost of recovery. Additional recovery efforts are ongoing.

Form 990, Part VI, Section B, line 11

A copy of the form 990 is available for the organiztion's governing board to review.

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

Officers, directors or trustees, and key employees of the organization are required to review and sign the written conflict of interest policy at the first board meeting of each year.

Form 990, Part VI, Section B, line 15

All salaries are reviewed and approved by the executive committee and board of directors.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy and financial statements are distributed to the board of directors at each meeting, and is available to the public upon request.

Filing and Contact Details

Filer

EIN
33-0874955
Phone
8584573030

Signing Officer

Name
Katharine TR Wardle
Title
Chief Financial Officer
Phone
8584573030
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katharine TR Wardle
Formed
1999
Legal Domicile
CA
Voting Board Members
36
Independent Board Members
36
Employees
0
Volunteers
750

Preparer

Preparer
Wayne R Pinnell
Phone
9494506200
Supplemental Narrative

Additional Explanations

form 990, Part III, Line 1, DESCRIPTION OF ORGANIZATION MISSION:

Is the largest local institution solely dedicated to exploring the jewish experience through the arts. Cjs's mission is to expand and enrich cultural life in san diego by presenting the finest in jewish artistic expressions, encouraging the preservation of jewish culture and heritage and nurturing new creativity in the arts. Cjc offers a wide variety of multi-disciplinary artistic programs that explore cultural identities and perspectives, promote cross cultural understanding and highlight human themes of family, tolerance, compassion and hope. These programs, including the san diego jewish film festival, san diego jewish book fair, look & listen: performing arts series, holocaust education program, jewish adult education gotthelf art gallery and the j*company youth theater, foster ideas of cultural appreciation and respect. Approximately 40,000 tickets are sold or provided annually to residents, visitors, and students for san diego center for jewish culture events. Cjc facilities feature a 500-seat theater, a 10,000 volume judaica library, an art gallery, and a community holocaust memorial garden. J*company youth theater is the leading youth theatre program in san diego, garnering local and national attention with its award winning productions as well as providing a foundation for young artists to train and develop their creative potential, giving them the opportunity to express themselves through the dramatic arts.

Form 990, Part XII, Line 2C:

The organization has an audit committee that assumes the responsibility for the oversight of the audit of its financial statements and selection of an independent accountant.

Financial Statement Notes

Part X, Line 2:

The organization believes that it has appropriate support for any tax positions taken, and as such, do not have any uncertain tax positions that are material to the consolidated financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm13William Friedel
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IRS990/Form990PartVIISectionAGrp/PersonNm33Judy Tullie
IRS990/Form990PartVIISectionAGrp/PersonNm34Caryn Viterbi
IRS990/Form990PartVIISectionAGrp/PersonNm35Marcia Wolochow
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member/US Trust Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt12President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt17Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt19JCC President
IRS990/Form990PartVIISectionAGrp/TitleTxt20Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt21Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt22Treasurer/President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt23Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt24Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt25Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt26Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt28Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt29Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt30Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt31Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt32Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt33Board Member
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IRS990/MissionDesc0SAN DIEGO CENTER FOR JEWISH CULTURE ("CJC") IS A CALIFORNIA 501(C)(3) NOT-FOR-PROFIT ORGANIZATION THAT WAS INCORPORATED IN JANUARY 1999. CJC IS HOUSED AT LAWRENCE FAMILY JEWISH COMMUNITY CENTERS OF San Diego COUNTY. CJC PROVIDES A WIDE ARRAY OF MULTI-DISCIPLINED OFFERINGS, AND IS THE LARGEST LOCAL INSTITUTION SOLELY DEDICATED TO EXPLORING THE JEWISH EXPERIENCE THROUGH THE ARTS. CJS'S MISSION IS TO EXPAND AND ENRICH CULTURAL LIFE IN SAN DIEGO BY PRESENTING THE FINEST IN JEWISH ARTISTIC EXPRESSIONS, ENCOURAGING THE PRESERVATION OF JEWISH CULTURE AND HERITAGE AND NURTURING NEW CREATIVITY IN THE ARTS.
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