Civic Intelligence

Donald and Martha Kaplan Freedman

EIN 45-5449056 • 501(c)3 • Houston, TX

Profile

The Donald and Martha Kaplan Freedman Foundation is organized exclusively for charitable, educational and religious purposes to conduct and support activities for the benefit of, or to carry out, the purposes of the Houston Jewish Community Foundation.

5603 South Braeswood BlvdHouston, TX 77096

n/A

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Higher debt load relative to assets than 5% of similar nonprofits.

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

Liabilities / Revenue

7th percentile

0.00x

Higher debt load relative to revenue than 7% of similar nonprofits.

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

Net Margin

87th percentile

43%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

26th percentile

$172,650

Higher top officer pay than 26% of similar nonprofits.

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

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

Asset Growth

89th percentile

29%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

10th percentile

-23%

Faster revenue growth than 10% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets5th percentile

Assets

Up

$30,316,369

Up $8,881,737 (+41%) from 2022

Liabilities

Down

$8,692

Down $821 (-8.6%) from 2022

Net Assets

Up

$30,307,677

Up $8,882,558 (+41%) from 2022

Operations
Liabilities / Revenue7th percentileNet Margin87th percentile

Revenue

Up

$2,590,988

Up $1,218,069 (+89%) from 2022

Expenses

Up

$1,489,663

Up $348,022 (+30%) from 2022

Net Income

Up

$1,101,325

Up $870,047 (+376%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$40M$30M$20M$10M$0Assets 2013: $2,859,025Liabilities 2013: $1,905Net Assets 2013: $2,857,1202013Assets 2014: $8,560,041Liabilities 2014: $3,268Net Assets 2014: $8,556,7732014Assets 2015: $12,277,759Liabilities 2015: $3,415Net Assets 2015: $12,274,3442015Assets 2016: $11,726,793Liabilities 2016: $10,627Net Assets 2016: $11,716,1662016Assets 2017: $14,567,905Liabilities 2017: $56,480Net Assets 2017: $14,511,4252017Assets 2018: $16,150,976Liabilities 2018: $6,392Net Assets 2018: $16,144,5842018Assets 2019: $15,394,119Liabilities 2019: $5,478Net Assets 2019: $15,388,6412019Assets 2020: $20,990,551Liabilities 2020: $9,031Net Assets 2020: $20,981,5202020Assets 2021: $21,827,299Liabilities 2021: $8,733Net Assets 2021: $21,818,5662021Assets 2022: $21,434,632Liabilities 2022: $9,513Net Assets 2022: $21,425,1192022Assets 2024: $30,316,369Liabilities 2024: $8,692Net Assets 2024: $30,307,6772024

Highlighted filing

2024

Assets$30,316,369
Liabilities$8,692
Net Assets$30,307,677
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $78,397Expenses 2013: $15,578Net Income 2013: $62,8192013Revenue 2014: $5,462,281Expenses 2014: $49,080Net Income 2014: $5,413,2012014Revenue 2015: $4,159,187Expenses 2015: $80,885Net Income 2015: $4,078,3022015Revenue 2016: -$37,473Expenses 2016: $596,744Net Income 2016: -$634,2172016Revenue 2017: $3,194,389Expenses 2017: $1,394,038Net Income 2017: $1,800,3512017Revenue 2018: $3,635,198Expenses 2018: $940,552Net Income 2018: $2,694,6462018Revenue 2019: $379,350Expenses 2019: $1,095,393Net Income 2019: -$716,0432019Revenue 2020: $6,947,349Expenses 2020: $996,491Net Income 2020: $5,950,8582020Revenue 2021: $928,695Expenses 2021: $1,210,139Net Income 2021: -$281,4442021Revenue 2022: $1,372,919Expenses 2022: $1,141,641Net Income 2022: $231,2782022Revenue 2024: $2,590,988Expenses 2024: $1,489,663Net Income 2024: $1,101,3252024

Highlighted filing

2024

Revenue$2,590,988
Expenses$1,489,663
Net Income$1,101,325
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$30,316,369
Liabilities
$8,692
Net assets
$30,307,677
Revenue
$2,590,988
Expenses
$1,489,663
Net income
$1,101,325
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.3$0.01$30.3$2.59$1.49$1.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.4$0.01$21.4$1.37$1.14$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.8$0.01$21.8$0.93$1.21$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.0$0.01$21.0$6.95$1.00$5.95
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.4$0.01$15.4$0.38$1.10$0.72
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.2$0.01$16.1$3.64$0.94$2.69
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$0.06$14.5$3.19$1.39$1.80
2016Detailed filing. Detailed filing data is available for this year.$11.7$0.01$11.7$0.04$0.60$0.63
2015Detailed filing. Detailed filing data is available for this year.$12.3$0.00$12.3$4.16$0.08$4.08
2014Detailed filing. Detailed filing data is available for this year.$8.56$0.00$8.56$5.46$0.05$5.41
2013Summary only. Only limited summary data is available for this year.$2.86$0.00$2.86$0.08$0.02$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$5,597,820
Mission and Program Overview

Mission

Support activities for the benefit of, or carry out, the purposes of the Houston Jewish Community Foundation through grants to charitable, educational and religious organizations.

To conduct & support activities for the benefit of the Houston Jewish Community Foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$17,699,570$23,770,763▲ $6,071,193
Investments in Publicly Traded Securities$5,493,718$5,918,851▲ $425,133
Savings and Temporary Cash Investments$373,850$626,755▲ $252,905
Total Assets$23,567,138$30,316,369▲ $6,749,231
Liabilities
Accounts Payable and Accrued Expenses$11,423$8,692▼ $2,731
Total Liabilities$11,423$8,692▼ $2,731
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,555,715$30,307,677▲ $6,751,962
Total Net Assets Fund Balance$23,555,715$30,307,677▲ $6,751,962
Total Liabilities and Net Assets / Fund Balance$23,567,138$30,316,369▲ $6,749,231

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$23,770,763--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$23,555,715$1,458,400▲ $6,706,563-$30,307,677
2023$21,425,119-▲ $3,545,038-$23,555,715
2022$21,818,566-▲ $690,640-$21,425,119
2021$20,981,520-▲ $1,997,756-$21,818,566
2020$15,388,641$7,182,404▼ $631,695-$20,981,520
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleOtherTotal
Paul WeaverSecretary$143,612$143,612

Board Members and Trustees

NameTitle
Donald FreedmanPresident
Martha Kaplan FreedmanVice President
Jay KaplanTrustee
Roberta Herman-DietrichTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,458,400
Program Service Revenue
$0
Investment Income
$924,098
Other Revenue
$208,490
All Other Contributions
$1,458,400
Change in Net Assets
$1,101,325

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$1,458,400Nyse
Total Noncash Contributions2$1,458,400-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,350,000
Other Expenses$139,663
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,350,000--$1,350,000
Fees for Service Investment Mgmnt Fees-$71,579-$71,579
Fees for Services Other-$57,271-$57,271
Fees for Services Accounting-$5,260-$5,260
Other Expenses-$5,083-$5,083
Office Expenses-$470-$470
Total Functional Expenses$1,350,000$139,663$0$1,489,663
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Houston Jewish Community FdnHouston, TX501(c)(3)General support$1,350,000

International Summary

Offices
0
Employees
0
Spending
$2,462,506

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$1,968,992
North AmericaInvestments-00$493,514
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Donald Freedman and Martha Kaplan Freedman have a family relationship.”

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

“The Foundation has two classes of Directors, the Supported Organization Directors and the Donor Family Directors. The Supported Organization Directors shall always constitute a majority of the Directors and may not be "related or subordinate to" Donald and/or Martha Kaplan Freedman (the Founders). The Supported Organization Directors are appointed by Houston Jewish Community Foundation. The Donor Family Directors are appointed by the Founders during their lifetimes and by their designees thereafter.”

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

“The Form 990 is initially reviewed by the Houston Jewish Community Foundation's staff accountant and CFO. The Form is then reviewed by the Executive Director of the Houston Jewish Community Foundation. A copy is then provided to all Board Members prior to filing.”

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

“Board Members answer a questionnaire that covers any potential conflicts of interest that may exist as well as familial and/or business relationships with other Board Members or employees.”

Form 990, Part VI, Section C, line 19

“Upon request.”

Form 990, Part VII- Compensation Explanation

“Paul Weaver spends 50 hours per week in his position as CFO of the Houston Jewish Community Foundation. He receives no compensation for services provided to the Donald and Martha Kaplan Freedman Foundation. Roberta Herman-Dietrich spends 50 hours per week in her position as Executive Director for the Houston Jewish Community Foundation. She receives no compensation for services provided to the Donald and Martha Kaplan Freedman Foundation.”

Filing and Contact Details

Filer

Filer Name
Donald and Martha Kaplan Freedman
EIN
45-5449056
Phone
3466994523
Address
5603 South Braeswood Blvd, Houston, TX 77096

Signing Officer

Name
Donald Freedman
Title
President
Phone
3466994523
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Freedman
Formed
2012
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Blazek & Vetterling
Address
2900 Weslayan Suite 200, Houston, TX 77027
Preparer
Susanna Blackmon
Phone
7134395739
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

“The Donald and Martha Kaplan Freedman Foundation holds funds to support the mission of the Houston Jewish Community Foundation to preserve and enrich Jewish communal life through innovative and visionary leadership that is responsive and responsible to Jewish communities locally, nationally, in Israel and around the world.”

Raw XML AppendixShowing 400 of 556 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/Form990PartVIISectionAGrp/PersonNm1Martha Kaplan Freedman
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IRS990/Form990PartVIISectionAGrp/PersonNm3Roberta Herman-Dietrich
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IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The Donald and Martha Kaplan Freedman Foundation is organized to conduct and support activities for the benefit of, or to carry out, the purposes of the Houston Jewish Community Foundation (HJCF). The Donald and Martha Kaplan Freedman Foundation accomplishes these goals by awarding grants to the HJCF as well as other charitable, educational and religious organizations for purposes consistent with the mission of the HJCF.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV- Description Of Grants Or Provided Benefits To Others
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0760187329
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01489663
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Houston Jewish Community Foundation
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt01489663
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt063001
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt023555715
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01458400
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt030307677
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt01350000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06706563
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt064442
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt021425119
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt023555715
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt01350000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03545038
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt064087
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt021818566
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt021425119
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt01020000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0690640
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt060710
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt020981520
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt021818566
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01100000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01997756
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt057830
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt015388641
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt07182404
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt020981520
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0900000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-631695
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt023770763
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Partnerships & alternative inv.
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Donald and Martha Kaplan Freedman Foundation holds funds to support the mission of the Houston Jewish Community Foundation to preserve and enrich Jewish communal life through innovative and visionary leadership that is responsive and responsible to Jewish communities locally, nationally, in Israel and around the world.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt023770763
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01968992
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1493514
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Investments
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Investments
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd01
IRS990ScheduleF/ForeignPartnershipInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd01
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt02462506
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0The amounts reported in Part I, column (f) reflect the cost basis of foreign investments held as of the end of the fiscal year.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3f - Investments & Expenditures Per Region
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt02462506
IRS990ScheduleF/TransferToForeignCorpInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01350000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Houston Jewish Community Fdn
IRS990ScheduleI/RecipientTable/RecipientEIN0760187329
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05603 South Braeswood Blvd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Houston
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TX
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd077096
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants are only made to U.S. domestic 501(c)(3) entities, including the Foundation's supported organization. 501(c)(3) status is verified prior to making grants. Grantees are typically large, well-established public charities so the Foundation does not deem it necessary to follow up on the use of each grant.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0141992
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt016208
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014450
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Roberta Herman-Dietrich
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0172650
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Roberta Herman-Dietrich is compensated by the Houston Jewish Community Foundation in her position as Executive Director. The Foundation Executive Committee reviews comparable data of non-profit community foundations of similar size to determine her compensation annually.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/Form8283ReceivedCnt00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt02
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0NYSE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt01458400
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Donald Freedman and Martha Kaplan Freedman have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Foundation has two classes of Directors, the Supported Organization Directors and the Donor Family Directors. The Supported Organization Directors shall always constitute a majority of the Directors and may not be "related or subordinate to" Donald and/or Martha Kaplan Freedman (the Founders). The Supported Organization Directors are appointed by Houston Jewish Community Foundation. The Donor Family Directors are appointed by the Founders during their lifetimes and by their designees thereafter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is initially reviewed by the Houston Jewish Community Foundation's staff accountant and CFO. The Form is then reviewed by the Executive Director of the Houston Jewish Community Foundation. A copy is then provided to all Board Members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board Members answer a questionnaire that covers any potential conflicts of interest that may exist as well as familial and/or business relationships with other Board Members or employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Paul Weaver spends 50 hours per week in his position as CFO of the Houston Jewish Community Foundation. He receives no compensation for services provided to the Donald and Martha Kaplan Freedman Foundation. Roberta Herman-Dietrich spends 50 hours per week in her position as Executive Director for the Houston Jewish Community Foundation. She receives no compensation for services provided to the Donald and Martha Kaplan Freedman Foundation.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VII- Compensation Explanation
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Jewish Federation of Greater Houston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1Jewish Federation & Houston Jewish Comm Fdn
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2Jewish Federation of Greater Houston

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