Civic Intelligence

Westside Jewish Community Center Inc

EIN 95-1691010 • 501(c)3 • Los Angeles, CA

View Organization Page

Profile

The center was formed to assure the jewish future, to preserve and celebrate the rich jewish heritage and to cultivate jewish values and quality of jewish life in the community and to create and maintain a sense of neighborhood by providing a gathering place for individuals, families, and organizations representing the entire spectrum of jewish life as well as the general community. These objectives are accomplished by reaching out to all jewish individuals and offering stimulating and innovative quality jewish educational, social, cultural, recreational, communal programs and activities; and fostering connection with israel; and jewish communities locally and worldwide.

5870 W Olympic BlvdLos Angeles, CA 90036

www.westsidejcc.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.09x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.28x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

17th percentile

-11%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$228,786

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

15th percentile

-7.0%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-6.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$20,302,486

Down $1,519,536 (-7.0%) from 2023

Liabilities

Up

$1,905,301

Up $545,529 (+40%) from 2023

Net Assets

Down

$18,397,185

Down $2,065,065 (-10%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin17th percentile

Revenue

Down

$6,773,174

Down $494,197 (-6.8%) from 2023

Expenses

Up

$7,513,150

Up $774,636 (+11%) from 2023

Net Income

Down

-$739,976

Down $1,268,833 (-240%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$30M$20M$10M$0Assets 2010: $7,055,136Liabilities 2010: $698,084Net Assets 2010: $6,357,0522010Assets 2011: $6,889,247Liabilities 2011: $512,839Net Assets 2011: $6,376,4082011Assets 2012: $6,477,811Liabilities 2012: $505,996Net Assets 2012: $5,971,8152012Assets 2013: $6,480,641Liabilities 2013: $608,625Net Assets 2013: $5,872,0162013Assets 2014: $6,281,070Liabilities 2014: $643,249Net Assets 2014: $5,637,8212014Assets 2015: $6,276,468Liabilities 2015: $508,219Net Assets 2015: $5,768,2492015Assets 2016: $6,092,348Liabilities 2016: $554,849Net Assets 2016: $5,537,4992016Assets 2017: $5,917,594Liabilities 2017: $626,257Net Assets 2017: $5,291,3372017Assets 2018: $5,769,963Liabilities 2018: $678,780Net Assets 2018: $5,091,1832018Assets 2019: $5,713,654Liabilities 2019: $782,149Net Assets 2019: $4,931,5052019Assets 2020: $5,478,352Liabilities 2020: $559,680Net Assets 2020: $4,918,6722020Assets 2021: $20,495,740Liabilities 2021: $825,898Net Assets 2021: $19,669,8422021Assets 2022: $20,691,439Liabilities 2022: $758,046Net Assets 2022: $19,933,3932022Assets 2023: $21,822,022Liabilities 2023: $1,359,772Net Assets 2023: $20,462,2502023Assets 2024: $20,302,486Liabilities 2024: $1,905,301Net Assets 2024: $18,397,1852024

Highlighted filing

2024

Assets$20,302,486
Liabilities$1,905,301
Net Assets$18,397,185
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2010: $2,928,534Expenses 2010: $2,838,681Net Income 2010: $89,8532010Revenue 2011: $2,979,541Expenses 2011: $2,934,330Net Income 2011: $45,2112011Expenses 2012: $3,096,1832012Revenue 2013: $3,186,109Expenses 2013: $3,285,908Net Income 2013: -$99,7992013Revenue 2014: $3,403,227Expenses 2014: $3,625,404Net Income 2014: -$222,1772014Revenue 2015: $3,626,872Expenses 2015: $3,508,172Net Income 2015: $118,7002015Revenue 2016: $3,549,196Expenses 2016: $3,779,926Net Income 2016: -$230,7302016Revenue 2017: $3,657,757Expenses 2017: $3,849,465Net Income 2017: -$191,7082017Revenue 2018: $3,766,866Expenses 2018: $3,966,688Net Income 2018: -$199,8222018Revenue 2019: $4,218,949Expenses 2019: $4,378,627Net Income 2019: -$159,6782019Revenue 2020: $3,703,752Expenses 2020: $3,716,585Net Income 2020: -$12,8332020Revenue 2021: $19,022,620Expenses 2021: $4,271,450Net Income 2021: $14,751,1702021Revenue 2022: $5,633,895Expenses 2022: $5,370,344Net Income 2022: $263,5512022Revenue 2023: $7,267,371Expenses 2023: $6,738,514Net Income 2023: $528,8572023Revenue 2024: $6,773,174Expenses 2024: $7,513,150Net Income 2024: -$739,9762024

Highlighted filing

2024

Revenue$6,773,174
Expenses$7,513,150
Net Income-$739,976
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,302,486
Liabilities
$1,905,301
Net assets
$18,397,185
Revenue
$6,773,174
Expenses
$7,513,150
Net income
-$739,976
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.3$1.91$18.4$6.77$7.51$0.74
2023Detailed filing. Detailed filing data is available for this year.$21.8$1.36$20.5$7.27$6.74$0.53
2022Detailed filing. Detailed filing data is available for this year.$20.7$0.76$19.9$5.63$5.37$0.26
2021Detailed filing. Detailed filing data is available for this year.$20.5$0.83$19.7$19.0$4.27$14.8
2020Detailed filing. Detailed filing data is available for this year.$5.48$0.56$4.92$3.70$3.72$0.01
2019Detailed filing. Detailed filing data is available for this year.$5.71$0.78$4.93$4.22$4.38$0.16
2018Detailed filing. Detailed filing data is available for this year.$5.77$0.68$5.09$3.77$3.97$0.20
2017Detailed filing. Detailed filing data is available for this year.$5.92$0.63$5.29$3.66$3.85$0.19
2016Detailed filing. Detailed filing data is available for this year.$6.09$0.55$5.54$3.55$3.78$0.23
2015Detailed filing. Detailed filing data is available for this year.$6.28$0.51$5.77$3.63$3.51$0.12
2014Detailed filing. Detailed filing data is available for this year.$6.28$0.64$5.64$3.40$3.63$0.22
2013Detailed filing. Detailed filing data is available for this year.$6.48$0.61$5.87$3.19$3.29$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$0.51$5.97$3.10
2011Summary only. Only limited summary data is available for this year.$6.89$0.51$6.38$2.98$2.93$0.05
2010Summary only. Only limited summary data is available for this year.$7.06$0.70$6.36$2.93$2.84$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$6,773,174
Mission and Program Overview

Mission

The center was formed to assure the jewish future, to preserve and celebrate the rich jewish heritage and to cultivate jewish values and quality of jewish life in the community and to create and maintain a sense of neighborhood by providing a gathering place for individuals, families, and organizations representing the entire spectrum of jewish life as well as the general community. These objectives are accomplished by reaching out to all jewish individuals and offering stimulating and innovative quality jewish educational, social, cultural, recreational, communal programs and activities; and fostering connection with israel; and jewish communities locally and worldwide.

The center was formed to assure the jewish future, to preserve and celebrate the rich jewish heritage and to cultivate jewish values and quality of jewish life in the community and to create and maintain a sense of neighborhood by providing a gathering place for individuals and offering stimulating and innovative quality jewish educational, social, cultural, recreational, communal programs and activities, and fostering connection with israel, and jewish communities locally and worldwide.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,112,921$18,962,791▼ $150,130
Cash and Non-Interest-Bearing Accounts$232,610$607,116▲ $374,506
Pledges and Grants Receivable$523,963$513,863▼ $10,100
Prepaid Expenses and Deferred Charges$36,260$171,826▲ $135,566
Accounts Receivable$1,896,668$33,823▼ $1,862,845
Intangible Assets$19,600$13,067▼ $6,533
Total Assets$21,822,022$20,302,486▼ $1,519,536
Liabilities
Deferred Revenue$267,081$991,823▲ $724,742
Other Liabilities$796,412$721,266▼ $75,146
Accounts Payable and Accrued Expenses$233,779$192,212▼ $41,567
Mortgage Notes Payable Secured by Investment Property$62,500--
Total Liabilities$1,359,772$1,905,301▲ $545,529
Net Assets / Fund Balance
Net Assets With Donor Restrictions$14,881,916$14,170,526▼ $711,390
Net Assets Without Donor Restrictions$5,580,334$4,226,659▼ $1,353,675
Total Net Assets Fund Balance$20,462,250$18,397,185▼ $2,065,065
Total Liabilities and Net Assets / Fund Balance$21,822,022$20,302,486▼ $1,519,536

Asset Categories

AssetBook ValueDepreciationBasis
Land$13,016,033-$13,016,033
Leasehold Improvements$5,330,838$2,161,309$7,492,147
Other Land Buildings$365,819$463,302$829,121
Buildings$245,200$20,433$265,633
Equipment$4,901$115,139$120,040
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian GreeneExecutive DirectorFT$186,800$41,986$186,800

Board Members and Trustees

NameTitle
Tony RegenstreifPresident
Amanda PerezVice President
Lauren SpinaVice President
Aaron SpiwakMember
Anna Gilbert ZuponMember
Beryl WeinerMember
Dan StoneMember
Frank PonderMember
Isack FadlonMember
Janis Levart BarquistMember
Jonathan WernickMember
Lori PapernikMember
Lynn LoebMember
Mathew AdlerMember
Matthew LeffermanMember
Nancy BellMember
Ruth Shamir PopkinMember
Steve WallockMember
Jon SteinerSecretary
Eric J WeissmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,274,611
Program Service Revenue
$4,179,859
Investment Income
$48,682
Other Revenue
$270,022
All Other Contributions
$2,274,611
Change in Net Assets
$-739,976

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,773,174
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,773,174
Total Revenue per Form 990
$6,773,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,844,263
Other Expenses$3,668,887
Total Fundraising Expense$385,699
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,544,222$160,268$223,391$2,927,881
Fees for Services Other$877,529$122,315$8,215$1,008,059
Other Employee Benefits$365,702$86,907$49,515$502,124
Office Expenses$274,676$30,856$20,097$325,629
Depreciation Depletion$236,293$38,931$27,220$302,444
Payroll Taxes$178,259$37,771$11,429$227,459
Travel$211,811$1,150-$212,961
Current Officers, Directors, Trustees, and Key Employees$162,322$10,225$14,252$186,799
All Other Expenses$174,124$5,151$431$179,706
Insurance$98,134$18,000-$116,134
Other Expenses$99,551$11,357$15,090$114,641
Fees for Services Management$38,124$43,367$183$81,674
Interest-$67,690-$67,690
Fees for Services Accounting$9,312$10,593$45$19,950
Total Functional Expenses$6,414,914$712,537$385,699$7,513,150

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,513,150
Total Expenses per Audited Statements$7,513,150
Total Expenses per Form 990$7,513,150
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$486,106
Payroll Liabilities$199,909
Security Deposits$35,251
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“On behalf of the board of directors, the ceo and cfo review the form 990 before it is filed. The organization considers a formal review of the form 990 to be a crucial best practice. A copy of the tax return is provided to the board members; however the board doesnot formally approve the return.”

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

“New board members are informed of the policy when they are given their orientation. They are also required to disclose any possible conflicts and sign the policy. Continuing board members sign the policy on an annual basis at the first board meeting of the year.”

Form 990, Part VI, Section B, Line 15

“Board chair in consultation with the full board prepares a contract, using comparable data, references and other relevant data. Key employees are hired by the executive director in consultation with the board chair and full board. Offers are made based on comparable data, references and other relevant data.”

Form 990, Part VI, Section C, Line 19

“Disclosure of governing documents, policies,and financial statements are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Westside Jewish Community Center Inc
EIN
95-1691010
Phone
3239382531
Address
5870 W OLYMPIC BLVD, LOS ANGELES, CA 90036

Signing Officer

Name
David Siegel
Title
Chief Executive Officer
Phone
3239382531
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Siegel
Formed
1943
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
20
Employees
108
Volunteers
42

Preparer

Firm
Foumberg Juneja Rocher & Co Pc
Address
16311 VENTURA BLVD SUITE 1180, ENCINO, CA 91436
Preparer
Daniel Choi CPA
Phone
8189816100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Program events: program service expenses 793,019. Management and general expenses 8,382. Fundraising expenses 7,345. Total expenses 808,746. Contractors: program service expenses 73,338. Management and general expenses 1,600. Fundraising expenses 870. Total expenses 75,808. Employee development: program service expenses 11,172. Management and general expenses 112,333. Fundraising expenses 0. Total expenses 123,505.”

FORM 990, PART XII, LINE 2C:

“The audit committee's oversight of both the financial review process and the selection of the independent auditor helps to safeguard the integrity and objectivity of the organization's financial reporting. The orgonation has contracted for its 2024 audit, which will be completed as soon as possible after the filing of this return.”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income and california franchise taxes under section 501(c)(3) of the internal revenue code and corresponding california revenue and taxation code sections, respectively. Accordingly, no provision for income taxes is included in the accompanying financial statements. Management has analyzed tax provisions taken by the organization and has concluded that, as of december 31, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The primary tax positions evaluated related to the organization's continued qualification as a tax-exempt organization and whether there are unrelated business income activities that would be taxable. The organization is subject to examinations from federal and state taxing authorities from the year ended december 31, 2021 (2020 for california) to present, generally for three or four years, respectively, after they are filed. If applicable, the organization recognizes interest and penalties associated with tax matters as part of income tax expense and includes accrued interest and penalties with the related tax liability in the statement of financial position.”

Raw XML AppendixShowing 400 of 601 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTH, WELLNESS, AND RECREATION PROGRAMS THAT PROMOTE HEALTH AND WELLNESS BY PROVIDING FITNESS, AQUATICS, SPORTS, AND EDUCATIONAL PROGRAMS FOR PEOPLE OF ALL AGES. THE CENTER IS DEDICATED TO HELPING INDIVIDUALS IMPROVE THEIR PERSONAL FITNESS, HEALTH, AND LIFESTYLE. THE CENTER MAINTAINS AN AQUATIC CENTER PROVIDING SWIMMING LESSONS, LAP SWIMMING AND WATER AEROBICS CLASSES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0TEEN, ADULT LIVING AND LEARNING, AND ARTS AND CULTURE PROGRAM ENRICH THE LIVES OF YOUTH AND THEIR FAMILIES BY PROVIDING OPPORTUNITIES FOR LEARNING, GROWTH AND FRIENDSHIP IN A SAFE AND SUPPORTIVE ENVIRONMENT. YOUTH PROGRAMMING INCLUDES JCAMP-DAY CAMP OFFERED DURING SCHOOL BREAKS AND AFTERSCHOOL PROGRAMING FOR CHILDREN AGES 5 TO 12. THE CENTER'S TEEN PROGRAMS INCLUDE PARTICIPATION IN THE NATIONAL MACCABI GAMES, AND THE DILLER TEEN FELLOWS PROGRAM. THE CENTER ALSO OFFERS PROGRAMS WHICH ADDRESSES THE NEEDS OF ADULTS IN DIFFERENT LIFE STAGES AND DIVERSE. RELATIONSHIPS, PROMOTING INTELLECTUAL ENRICHMENT, CREATIVE EXPRESSION, PERSONAL GROWTH AND THE DEVELOPMENT OF NEW SKILLS. FURTHERMORE, THE CENTER PRESENTS A VARIETY OF STIMULATING ARTS AND CULTURAL - THEMES PROGRAMS WITH A JEWISH FOCUS FOR PEOPLE OF ALL AGES AND DIVERSE INTERESTS.
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