Civic Intelligence

Endowment for Federation

990 • Fiscal year 2022 • EIN 81-5198317

Jul 01, 2021 to Jun 30, 2022 • Filed on May 03, 2023

Organization ProfileWWW.JCFSANDIEGO.ORG
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.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

5th percentile

0.00x

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

7th percentile

-42%

Higher net margin than 7% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

84th percentile

$349,011

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 63.0% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

49th percentile

3.8%

Faster revenue growth than 49% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets5th percentile

Assets

Down

$12,814,344

Down $2,027,944 (-14%) from 2021

Net Assets

Down

$12,814,344

Down $2,027,944 (-14%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin7th percentile

Revenue

Up

$553,592

Up $20,195 (+3.8%) from 2021

Expenses

Up

$784,057

Up $46,880 (+6.4%) from 2021

Net Income

Down

-$230,465

Down $26,685 (-13%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

2022

Assets$12,814,344
Liabilities$0
Net Assets$12,814,344
Open 2022 Filing

Operations Trend

Revenue Growth49th percentile

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

2022

Revenue$553,592
Expenses$784,057
Net Income-$230,465
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 3, 2023
Return Version
2021v4.2
Gross Receipts
$1,185,317
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$12,076,886$9,532,871▼ $2,544,015
Investments Other Securities$2,753,868$3,273,346▲ $519,478
Cash and Non-Interest-Bearing Accounts$11,534$8,127▼ $3,407
Total Assets$14,842,288$12,814,344▼ $2,027,944
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,842,288$12,814,344▼ $2,027,944
Total Net Assets Fund Balance$14,842,288$12,814,344▼ $2,027,944
Total Liabilities and Net Assets / Fund Balance$14,842,288$12,814,344▼ $2,027,944

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,756,003--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$14,842,288$207,552▼ $1,467,682-$12,814,344
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
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Andrew RatnerPresident
Andrew ViterbiDirector
Jack MaizelDirector
Janet AcheatelDirector
Robert ChortekDirector
Robert RubensteinDirector
Jeremy PearlChief Financial Officer
Elaine GalinsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$207,552
Program Service Revenue
$0
Investment Income
$346,040
Other Revenue
$0
All Other Contributions
$207,552
Change in Net Assets
$-230,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$693,336
Other Expenses$90,721
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$693,336--$693,336
Other Expenses-$74,478-$74,478
Fees for Service Investment Mgmnt Fees-$16,243-$16,243
Total Functional Expenses$693,336$90,721$0$784,057
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Federation of San Diego CountySan Diego, CA501(c)(3)General$693,336

International Summary

Offices
0
Employees
0
Spending
$1,843,967

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 Caribbean - Antigua & Barbuda, Aruba, Bahamas,Investments-00$1,755,220
Europe (including Iceland and Greenland)Investments-00$88,747
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
2023-05-03
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 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 and changes in net assets, when applicable. Management has determined that the foundation has no uncertain tax positions at june 30, 2022 and 2021, and no amounts have been accrued. The foundation files informational and income tax returns in the united states and various state and local jurisdictions.”

Raw XML AppendixShowing 400 of 508 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO.
IRS990/AllOtherContributionsAmt0207552
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JEREMY PEARL
IRS990/BooksInCareOfDetail/PhoneNum08582792740
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04950 MURPHY CANYON ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092123
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt011534
IRS990/CashNonInterestBearingGrp/EOYAmt08127
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0207552
IRS990/CYGrantsAndSimilarPaidAmt0693336
IRS990/CYInvestmentIncomeAmt0346040
IRS990/CYOtherExpensesAmt090721
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-230465
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0784057
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0553592
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0DISTRIBUTION OF CONTRIBUTIONS TO RELIGIOUS, CHARITABLE AND EDUCATIONAL ORGANIZATIONS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0693336
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt016243
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt016243
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt63.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt741274
IRS990/Form990PartVIISectionAGrp/PersonNm0ANDREW RATNER
IRS990/Form990PartVIISectionAGrp/PersonNm1ELAINE GALINSON
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT RUBENSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm3JACK MAIZEL
IRS990/Form990PartVIISectionAGrp/PersonNm4ANDREW VITERBI
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT CHORTEK
IRS990/Form990PartVIISectionAGrp/PersonNm6JANET ACHEATEL
IRS990/Form990PartVIISectionAGrp/PersonNm7JEREMY PEARL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7307737
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF FINANCIAL OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0152332
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt0693336
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0693336
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0693336
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0784057
IRS990/GrossReceiptsAmt01185317
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0193708
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0193708
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02753868
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt03273346
IRS990/InvestmentsPubTradedSecGrp/BOYAmt012076886
IRS990/InvestmentsPubTradedSecGrp/EOYAmt09532871
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0631725
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt014842288
IRS990/NetAssetsOrFundBalancesEOYAmt012814344
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0152332
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0152332
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1797479
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt014842288
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt012814344
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt074478
IRS990/OtherExpensesGrp/TotalAmt074478
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREW RATNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0250111
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0651318
IRS990/PYInvestmentIncomeAmt0283286
IRS990/PYOtherExpensesAmt085859
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-203780
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0737177
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0533397
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-230465
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
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/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION PROVIDED SUPPORT IN THE FORM OF GRANTS TO THE JEWISH FEDERATION OF SAN DIEGO COUNTY TO FACILITATE HUMAN SOCIAL SERVICES IN ACCORDANCE TO THE MISSION OF THE SUPPORTED ORGANIZATION, JEWISH COMMUNITY FOUNDATION OF SAN DIEGO.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 6:
IRS990ScheduleA/OtherSupportSumAmt0693336
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0952504044
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt0693336
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0JEWISH COMMUNITY FOUNDATION OF SAN DIEGO
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
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/AdministrativeExpensesAmt074478
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt014842288
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0207552
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt012814344
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0693336
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1467682
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt071067
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt011761857
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0250111
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt014842288
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0651318
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03552705
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt079600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt011878772
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0700477
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt011761857
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-24392
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0713400
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt078156
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt011978570
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt011878772
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0497579
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0569221
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt071012
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt05806962
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt05927268
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt011978570
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0815393
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0500041
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01517343
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11756003
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ALTERNATIVE INVESTMENT
IRS990ScheduleD/OtherSecuritiesGrp/Desc1HEDGE FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO FURTHER THE ORGANZATION'S EXEMPT PURPOSE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION FOLLOWS 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 AND CHANGES IN NET ASSETS, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2022 AND 2021, 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/TotalBookValueSecuritiesAmt03273346
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01755220
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt188747
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EUROPE (INCLUDING ICELAND AND GREENLAND)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0INVESTMENTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1INVESTMENTS
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt01843967
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0METHOD OF ACCOUNTING - ACCRUAL
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART III ACCOUNTING METHOD:
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt01843967
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0693336
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JEWISH FEDERATION OF 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 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/CompensationBasedOnRltdOrgsAmt0307737
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt035747
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt05527
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEREMY PEARL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0349011
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,814,344
Liabilities
$0
Net assets
$12,814,344
Revenue
$553,592
Expenses
$784,057
Net income
-$230,465
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.3$0.00$14.3$1.03$0.88$0.15
2023Detailed filing. Detailed filing data is available for this year.$13.2$0.00$13.2$0.61$0.85$0.24
2022Detailed filing. Detailed filing data is available for this year.$12.8$0.00$12.8$0.55$0.78$0.23
2021Detailed filing. Detailed filing data is available for this year.$14.8$0.00$14.8$0.53$0.74$0.20
2020Detailed filing. Detailed filing data is available for this year.$11.8$0.00$11.8$0.88$0.79$0.09
2019Detailed filing. Detailed filing data is available for this year.$11.9$0.00$11.9$0.56$0.65$0.09
2018Detailed filing. Detailed filing data is available for this year.$12.0$0.00$12.0$6.40$0.57$5.83
2017Detailed filing. Detailed filing data is available for this year.$5.81$0.00$5.81$5.83$0.00$5.83