Civic Intelligence

Endowment for Federation

990 • Fiscal year 2021 • EIN 81-5198317

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

4950 Murphy Canyon RoadSan Diego, CA 92123

(858) 279-2740

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

5th percentile

0.00x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

5th percentile

-38%

Higher net margin than 5% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

78th percentile

$291,340

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 54.6% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

79th percentile

26%

Faster asset growth than 79% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

6th percentile

-39%

Faster revenue growth than 6% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$14,842,288

Up $3,080,431 (+26%) from 2020

Net Assets

Up

$14,842,288

Up $3,080,431 (+26%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$533,397

Down $344,828 (-39%) from 2020

Expenses

Down

$737,177

Down $55,823 (-7.0%) from 2020

Net Income

Down

-$203,780

Down $289,005 (-339%) from 2020

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2017: $5,806,962Liabilities 2017: $0Net Assets 2017: $5,806,9622017Assets 2018: $11,978,571Liabilities 2018: $0Net Assets 2018: $11,978,5712018Assets 2019: $11,878,772Liabilities 2019: $0Net Assets 2019: $11,878,7722019Assets 2020: $11,761,857Liabilities 2020: $0Net Assets 2020: $11,761,8572020Assets 2021: $14,842,288Liabilities 2021: $0Net Assets 2021: $14,842,2882021Assets 2022: $12,814,344Liabilities 2022: $0Net Assets 2022: $12,814,3442022Assets 2023: $13,211,076Liabilities 2023: $0Net Assets 2023: $13,211,0762023Assets 2024: $14,338,670Liabilities 2024: $0Net Assets 2024: $14,338,6702024

Highlighted filing

2021

Assets$14,842,288
Liabilities$0
Net Assets$14,842,288

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $5,830,600Expenses 2017: $0Net Income 2017: $5,830,6002017Revenue 2018: $6,399,495Expenses 2018: $571,053Net Income 2018: $5,828,4422018Revenue 2019: $560,498Expenses 2019: $647,378Net Income 2019: -$86,8802019Revenue 2020: $878,225Expenses 2020: $793,000Net Income 2020: $85,2252020Revenue 2021: $533,397Expenses 2021: $737,177Net Income 2021: -$203,7802021Revenue 2022: $553,592Expenses 2022: $784,057Net Income 2022: -$230,4652022Revenue 2023: $610,619Expenses 2023: $854,290Net Income 2023: -$243,6712023Revenue 2024: $1,027,873Expenses 2024: $876,646Net Income 2024: $151,2272024

Highlighted filing

2021

Revenue$533,397
Expenses$737,177
Net Income-$203,780
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.2
Gross Receipts
$1,119,847
Mission and Program Overview

Mission

To conduct or support activities for the benefit of the jewish community foundation of san diego.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,757,715$12,076,886▲ $4,319,171
Investments Other Securities$3,990,003$2,753,868▼ $1,236,135
Cash and Non-Interest-Bearing Accounts$14,139$11,534▼ $2,605
Total Assets$11,761,857$14,842,288▲ $3,080,431
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,761,857$14,842,288▲ $3,080,431
Total Net Assets Fund Balance$11,761,857$14,842,288▲ $3,080,431
Total Liabilities and Net Assets / Fund Balance$11,761,857$14,842,288▲ $3,080,431

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,380--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$11,761,857$250,111▲ $3,552,705-$14,842,288
2020$11,878,772$700,477▼ $24,392$713,400$11,761,857
2019$11,978,570$50,000▲ $497,579$569,221$11,878,772
2018$5,806,962$5,927,268▲ $815,393$500,041$11,978,570
2017$0$5,830,600▼ $23,638$0$5,806,962
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrew RatnerPresident
Andrew ViterbiDirector
David BramzonDirector
Elaine GalinsonDirector
Janet AcheatelDirector
Robert RubensteinDirector
Jeremy PearlChief Financial Officer
Elaine ChortekSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$250,111
Program Service Revenue
$0
Investment Income
$283,286
Other Revenue
$0
All Other Contributions
$250,111
Change in Net Assets
$-203,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$651,318
Other Expenses$85,859
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$651,318--$651,318
Other Expenses-$71,067-$71,067
Fees for Service Investment Mgmnt Fees-$14,792-$14,792
Total Functional Expenses$651,318$85,859$0$737,177
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Federation San Diego CountySan Diego, CA501(c)(3)General$651,318

International Summary

Offices
0
Employees
0
Spending
$1,848,060

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$1,848,060
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 6

The organization's sole corporate member is jewish community foundation of san diego.

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

Jewish federation shall appoint three (3) directors (each a "jewish federation director"). Jewish community foundation of san diego shall appoint a total of four (4) directors (each a "jcf director").

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

A copy of the final form 990 is provided to all board members before filing. Each board member reviews the 990 and contacts management with any questions or concerns. Any changes that arise from the board review are communicated to all board members before filing the return.

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

Annually the foundation requests that each board member disclose all conflicts of interest by completing a conflict of interest questionnaire. If a transaction arises where there is a conflict of interest, the person with such conflict is not allowed to vote on the transaction.

Form 990, Part VI, Section B, Line 15

The endowment for federation does not have any employees. The jewish community foundation of san diego, a related organization, does compensate employees. The jewish community foundation of san diego has a formal compensation review policy.

Form 990, Part VI, Section C, Line 19

These documents are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
The Endowment for Federation
EIN
81-5198317
Phone
8582792740
Address
4950 MURPHY CANYON ROAD, SAN DIEGO, CA 92123

Signing Officer

Name
Jeremy Pearl
Title
CFO
Phone
8582792740
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Ratner
Formed
2016
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Moss Adams Llp
Address
4747 EXECUTIVE DR SUITE 1300, SAN DIEGO, CA 92121
Preparer
Patricia J Mayer
Phone
8586271400
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

To further the organzation's exempt purpose.

PART X, LINE 2:

The foundation follows us gaap related to the recognition of uncertain tax positions. The foundation recognizes accrued interest and penalties associated with uncertain tax positions as part of the consolidated statements of activities, when applicable. Management has determined that the foundation has no uncertain tax positions at june 30, 2021 and 2020 and no amounts have been accrued. The foundation files informational and income tax returns in the united states and various state and local jurisdictions.

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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt071067
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt011761857
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0250111
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt014842288
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0651318
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt03552705
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt079600
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt011878772
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0700477
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt011761857
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-24392
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0713400
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt078156
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt011978570
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt011878772
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0497579
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0569221
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt071012
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05806962
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt05927268
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt011978570
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0815393
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0500041
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt05830600
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05806962
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-23638
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt00
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0905852
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11846636
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt21380
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ALTERNATIVE INVESTMENT
IRS990ScheduleD/OtherSecuritiesGrp/Desc1HEDGE FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2MONEY MARKET & CD'S
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO FURTHER THE ORGANZATION'S EXEMPT PURPOSE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION FOLLOWS US GAAP RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE FOUNDATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE CONSOLIDATED STATEMENTS OF ACTIVITIES, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2021 AND 2020 AND NO AMOUNTS HAVE BEEN ACCRUED. THE FOUNDATION FILES INFORMATIONAL AND INCOME TAX RETURNS IN THE UNITED STATES AND VARIOUS STATE AND LOCAL JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt02753868
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01848060
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA AND THE CARIBBEAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0INVESTMENTS
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt01848060
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0METHOD OF ACCOUNTING - ACCRUAL
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III ACCOUNTING METHOD:
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt01848060
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0651318
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JEWISH FEDERATION SAN DIEGO COUNTY
IRS990ScheduleI/RecipientTable/RecipientEIN0951319015
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04950 MURPHY CANYON ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SAN DIEGO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092123
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE PAID TO THE JEWISH FEDERATION OF SAN DIEGO COUNTY, IN SUPPORT OF THE MISSION OF THE SUPPORTED ORGANIZATION JEWISH COMMUNITY FOUNDATION OF SAN DIEGO, TO FACILITATE HUMAN SOCIAL SERVICES. GRANTS ARE APPROVED BY BY THE BOARD OF DIRECTORS.
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/CompensationBasedOnRltdOrgsAmt0257205
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt034135
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEREMY PEARL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0291340
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE HUMAN RESOURCES COMMITTEE OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO EVALUATES AND APPROVES EXECUTIVE COMPENSATION ANNUALLY. THE EVALUATION INCLUDES THE REVIEW OF COMPARABILITY DATA PROVIDED BY INDEPENDENT SOURCES. A WRITTEN EMPLOYMENT CONTRACT GOVERNS CEO COMPENSATION AND OTHER TERMS OF EMPLOYMENT. THE CONTRACT IS REVIEWED BY OUTSIDE COUNSEL AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S SOLE CORPORATE MEMBER IS JEWISH COMMUNITY FOUNDATION OF SAN DIEGO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JEWISH FEDERATION SHALL APPOINT THREE (3) DIRECTORS (EACH A "JEWISH FEDERATION DIRECTOR"). JEWISH COMMUNITY FOUNDATION OF SAN DIEGO SHALL APPOINT A TOTAL OF FOUR (4) DIRECTORS (EACH A "JCF DIRECTOR").
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FINAL FORM 990 IS PROVIDED TO ALL BOARD MEMBERS BEFORE FILING. EACH BOARD MEMBER REVIEWS THE 990 AND CONTACTS MANAGEMENT WITH ANY QUESTIONS OR CONCERNS. ANY CHANGES THAT ARISE FROM THE BOARD REVIEW ARE COMMUNICATED TO ALL BOARD MEMBERS BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY THE FOUNDATION REQUESTS THAT EACH BOARD MEMBER DISCLOSE ALL CONFLICTS OF INTEREST BY COMPLETING A CONFLICT OF INTEREST QUESTIONNAIRE. IF A TRANSACTION ARISES WHERE THERE IS A CONFLICT OF INTEREST, THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ENDOWMENT FOR FEDERATION DOES NOT HAVE ANY EMPLOYEES. THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO, A RELATED ORGANIZATION, DOES COMPENSATE EMPLOYEES. THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO HAS A FORMAL COMPENSATION REVIEW POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A

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