Jewish Community Foundation of the Jewish Federation Council of Gla

EIN 95-4716089 • 501(c)3 • Los Angeles, CA

Profile

The foundation's giving is directed to the jewish community and the community at large to benefit programs and institutions which have an emphasis on education, health, and jewish causes.

6505 Wilshire Blvd 1200Los Angeles, CA 90048

n/A

Siviq Scores

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

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2015

5.53x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2015

-1404%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2015

$519,138

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 10545.2% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2015

-11%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

-26%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets57th percentile

Assets

Down

$794,370

Down $93,241 (-11%) from 2014

Liabilities

Down

$27,210

Down $4,760 (-15%) from 2014

Net Assets

Down

$767,160

Down $88,481 (-10%) from 2014

Operations

Liabilities / Revenue98th percentile Net Margin1st percentile

Revenue

Down

$4,923

Down $1,741 (-26%) from 2014

Expenses

Down

$74,030

Down $1,350 (-1.8%) from 2014

Net Income

Down

-$69,107

Down $391 (-0.6%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

Highlighted filing

2015

Assets$794,370

Liabilities$27,210

Net Assets$767,160

Open 2015 Filing

Operations Trend

Revenue Growth14th percentile

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

Highlighted filing

2015

Revenue$4,923

Expenses$74,030

Net Income-$69,107

Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $794,370
Liabilities: $27,210
Net assets: $767,160
Revenue: $4,923
Expenses: $74,030
Net income: -$69,107

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2015Detailed filing. Detailed filing data is available for this year.	$7.94	$0.27	$7.67	$0.05	$0.74	$0.69
2014Detailed filing. Detailed filing data is available for this year.	$8.88	$0.32	$8.56	$0.07	$0.75	$0.69
2013Summary only. Only limited summary data is available for this year.	$9.32	$0.32	$9.01	$0.08	$0.85	$0.76
2012Summary only. Only limited summary data is available for this year.	$8.91	$0.12	$8.79	$0.09	$0.63	$0.54
2011Summary only. Only limited summary data is available for this year.	$8.38	$0.11	$8.27	$0.00	$0.58	$0.58
2010Summary only. Only limited summary data is available for this year.	$8.98	$0.11	$8.87	$0.05	$0.52	$0.47

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: Nov 11, 2016
Return Version: 2015v2.1
Gross Receipts: $103,854

Mission and Program Overview

Mission

The foundation's giving is directed to the jewish community and the community at large to benefit programs and institutions which have an emphasis on education, health, and jewish causes.

Giving is directed to the jewish community & the community at large to benefit programs & institutions which have an emphasis on education, health, & jewish causes.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Investments Other Securities	$878,836	$760,531	▼ $118,305
Savings and Temporary Cash Investments	$8,775	$33,839	▲ $25,064
Cash and Non-Interest-Bearing Accounts	$0	$0	→ $0
Accounts Receivable	$0	$0	→ $0
Other Notes and Loans Receivable, Net	$0	$0	→ $0
Pledges and Grants Receivable	$0	$0	→ $0
Receivable From Disqualified Prsn	$0	$0	→ $0
Receivables From Officers Etc	$0	$0	→ $0
Investments Program Related	$0	$0	→ $0
Investments in Publicly Traded Securities	$0	$0	→ $0
Land, Buildings, and Equipment, Net	$0	-	-
Intangible Assets	$0	$0	→ $0
Inventories for Sale or Use	$0	$0	→ $0
Loans From Officers Directors	$0	$0	→ $0
Prepaid Expenses and Deferred Charges	$0	$0	→ $0
Total Assets	$887,611	$794,370	▼ $93,241
Other Assets Total	$0	$0	→ $0
Liabilities
Grants Payable	$20,000	$15,000	▼ $5,000
Other Liabilities	$11,970	$12,210	▲ $240
Accounts Payable and Accrued Expenses	$0	$0	→ $0
Mortgage Notes Payable Secured by Investment Property	$0	$0	→ $0
Unsecured Notes Loans Payable	$0	$0	→ $0
Deferred Revenue	$0	$0	→ $0
Escrow Account Liability	$0	$0	→ $0
Tax Exempt Bond Liabilities	$0	$0	→ $0
Total Liabilities	$31,970	$27,210	▼ $4,760
Net Assets / Fund Balance
Unrestricted Net Assets	$855,641	$767,160	▼ $88,481
Permanently Rstr Net Assets	$0	$0	→ $0
Temporarily Rstr Net Assets	$0	$0	→ $0
Total Net Assets Fund Balance	$855,641	$767,160	▼ $88,481
Total Liabilities and Net Assets / Fund Balance	$887,611	$794,370	▼ $93,241

Asset Categories

Asset	Book Value	Depreciation	Basis
Other Securities	$760,531	-	-

Compensation and Service Providers

Top Officer Pay99th percentile

Employees

Name	Title	Other	Total
Fay Althausen	Treasurer	$113,625	$113,625
Michael Januzik	Treasurer (part Year)	$80,852	$80,852

Board Members and Trustees

Name	Title
Stanley Greitzer	Director/president
Ronald Greitzer	Director/vice President
Trena Greitzer	Director/vice President
Bonnie Barg	Vice President
Allan Cutrow	Director
Mark Karlan	Director
Nathan Hochman	Director
Marvin Schotland	Director/secretary
Susan Mattisinko	ASSISTANT Secretary

Revenue and Support

Revenue Composition

Contributions and Grants: $0
Program Service Revenue: $0
Investment Income: $4,923
Other Revenue: $0
Change in Net Assets: $-69,107

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Grants and Similar Amounts Paid	$69,310
Other Expenses	$4,720
Professional Fundraising Fees	$0
Salaries, Compensation, and Employee Benefits	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Grants to Domestic Orgs	$69,310	-	-	$69,310
Fees for Services Accounting	-	$3,190	$0	$3,190
Insurance	-	$1,500	-	$1,500
Other Expenses	-	$30	-	$30
Total Functional Expenses	$69,310	$4,720	$0	$74,030

International Activity

Grant and Assistance Recipients

Recipient	Location	Category	Purpose	Amount
JFC LA-United Jewish Fund	Los Angeles, CA	501(c)(3)	General Support	$27,000
Jewish Community Foundation of LA	Los Angeles, CA	501(c)(3)	General Support	$11,970
Temple Beth Am	Los Angeles, CA	501(c)(3)	General Support	$8,810
Stephen S Wise Temple	Los Angeles, CA	501(c)(3)	General support	$6,500

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Insider Transactions and Loans

Loans and Receivables

Line Item	Beginning	End	Change
Loans from Officers, Directors, Trustees, and Key Employees	$0	$0	→ $0
Receivables from Disqualified Persons	$0	$0	→ $0
Receivables from Officers, Directors, Trustees, and Key Employees	$0	$0	→ $0

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Berke Family Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Bill & Bonny Levine Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Jack E & Rachel Gindi Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Jewish Community Foundation	Los Angeles, CA	Philanthropy	501(c)(3)	7	No
Jewish Federation Council of Greater La	Los Angeles, CA	General Supt	501(c)(3)	7	No
Kasl Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Kurtzman Family Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Lee & Herman Ostrow Family Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Leonard & Annette Shapiro Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Richard and Roberta Marantz Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Ruth & Sonny Singer Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Sinder Family Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Abrasba Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Edna & Mickey Weiss Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Edward Raphael Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Emquies Family Support Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Goren Family Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Helene & Louis Galen Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Jewish Comm Fdn Charitable Fund Ii	Los Angeles, CA	General Supt	501(c)(3)	PF	Yes
The Jewish Community Fdn Charitable Fund	Los Angeles, CA	General Supt	501(c)(3)	PF	Yes
The Joyce & Lawrence Powell Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Judy & Bernard Briskin Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Levey Cherry Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Louis & Judith Miller Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Mark Schulman & Esther Schulman Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Melissa Marantz Nealy Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Newton D & Rochelle F Becker Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Niznick Family Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Palermo-ravich Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Pepp Family Support Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Saban Charitable Support Fund	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Salter Family Charitable Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Seymour & Elaine Masor Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Shirley & Burt Harris Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Steven & Lottie Walker Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Tom & Sondra Rykoff Family Fdn	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
The Ziering Family Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Tikun Olam Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes
Whizin Support Foundation	Los Angeles, CA	General Supt	501(c)(3)	11, I	Yes

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Due to Jewish Community Foundation	$12,210

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: Yes
Business relationship with family members: No
Business relationship with organization members: No
Material changes to governing documents: No
Compensation from other sources disclosed: No
CEO compensation reviewed: 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 VII

“All compensated officers work for jewish community foundation and as such are compensated by jewish community foundation for their services. The jewish community foundation's compensation committee reviews and approves executive managers' compensation. Other directors are volunteers and as such are not compensated for their services.”

Filing and Contact Details

Filer

Filer Name: The Trena & Stanley Greitzer Family
EIN: 95-4716089
In Care Of: % DAVID CARROLL
Phone: 3237618700
Address: 6505 WILSHIRE BLVD 1200, LOS ANGELES, CA 90048

Signing Officer

Name: Stanley Greitzer
Title: President
Signed: 2016-11-11
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Stanley Greitzer
Formed: 1998
Legal Domicile: CA
Voting Board Members: 7
Independent Board Members: 6
Employees: 0
Volunteers: 0

Preparer

Firm: Ernst & Young US Llp
Address: 370 17TH ST 3300, DENVER, CO 80202
Preparer: Kelley Simon
Phone: 7209314000

Supplemental Narrative

Additional Explanations

Family or Business Relationships

“Form 990, part vi, line 2 stanley greitzer, trena greitzer, bonnie barg, and ronald greitzer have a family relationship.”

Description of Classes of Person and the Nature of Their Rights

“Form 990, part vi, line 7 a the jewish community foundation of the jewish federation council of greater los angeles (jewish community foundation), the supported organization, has the authority to elect the majority of the governing board.”

Committee With Authority to Act on Behalf of Governing Body

“Form 990, part vi, line 8 b the organization had no committees with authority to act on behalf of the governing body.”

Form 990 Review Process

“Form 990, part vi, line 11 b the form 990 is compiled by jewish community foundation's tax accounting firm and reviewed by the jewish community foundation accounting staff and senior vp of finance and administration before being e-mailed to the board and subsequently filed.”

Description of Process to Monitor Transactions for Conflicts of Interest

“Form 990, part vi, line 12 c the organization's written conflict of interest policy is sent to and requires officers, directors, and committee members to disclose, on an ongoing basis (e.g., annually), potential conflicts for themselves and their family members. The president/ceo and cfo of jewish community foundation, a related organization, review any disclosed conflicts and submit actual or potential conflicts to the board of the jewish community foundation for review.”

Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen Public

“Form 990, part vi, line 19 the governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Form 990, Part IX, Line 1 and Schedule I, Part II

“Amounts reported on part ix, line 1 represent grants and contributions expense accrued for gaap purposes in the organization's books and records. Amounts reported on schedule i, part ii represent grants and contributions paid during the year.”

Form 990, Part XII, Line 2 C

“Jewish community foundation's audit committee assumes responsibility for oversight of the consolidated audit and selects an independent auditor on behalf of the foundation.”

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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/Form990PartVIISectionAGrp/TitleTxt	4	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	TREASURER (PART YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt	9	TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt	10	ASSISTANT Secretary
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IRS990/FormationYr	0	1998
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IRS990/MissionDesc	0	THE FOUNDATION'S GIVING IS DIRECTED TO THE JEWISH COMMUNITY AND THE COMMUNITY AT LARGE TO BENEFIT PROGRAMS AND INSTITUTIONS WHICH HAVE AN EMPHASIS ON EDUCATION, HEALTH, AND JEWISH CAUSES.
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IRS990/MoreThan5000KToOrgInd	0	false
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IRS990/OtherExpensesGrp/Desc	0	OTHER EXPENSES
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IRS990/PrincipalOfficerNm	0	STANLEY GREITZER
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt	0	The Trena & Stanley Greitzer Family Foundation is a Type I supporting organization which operates under the close supervision and control of its supported organization, Jewish Community Foundation of the Jewish Federation Council of Greater Los Angeles (JCF). A majority of The Trena & Stanley Greitzer Family Foundation's board of directors is designated by JCF. The Trena & Stanley Greitzer Family Foundation provides grants and contributions to charitable organizations in furtherance of JCF's mission. The Trena & Stanley Greitzer Family Foundation only provides grants to public charities as described in Internal Revenue Code Section 501(c)(3) and 170(b)(1)(A) (other than clause VII) as stated in The Trena & Stanley Greitzer Family Foundation's bylaws. All grants made are approved by the board of The Trena & Stanley Greitzer Family Foundation, the majority of directors are designated by JCF. Once a grant is approved by the board, the check is written and signed by a board member of The Trena & Stanley Greitzer Family Foundation, as well as by an officer of JCF or the JCF Support Foundation Account Executive, who is also an officer of The Trena & Stanley Greitzer Family Foundation.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	0	Schedule A, Part IV, Section A, Line 6
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	0	DUE TO JEWISH COMMUNITY FOUNDATION
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IRS990ScheduleD/OtherSecuritiesGrp/Desc	0	COMMON INVESTMENT POOL
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IRS990ScheduleI/RecipientTable/CashGrantAmt	2	6500
IRS990ScheduleI/RecipientTable/CashGrantAmt	3	8810
IRS990ScheduleI/RecipientTable/IRCSectionDesc	0	501(C)(3)
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IRS990ScheduleI/RecipientTable/IRCSectionDesc	2	501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc	3	501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt	0	GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt	1	GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt	2	General support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt	3	General Support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt	0	JFC LA-United Jewish Fund
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt	1	Jewish Community Foundation of LA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt	2	Stephen S Wise Temple
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt	3	Temple Beth Am
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IRS990ScheduleI/RecipientTable/RecipientEIN	2	956087552
IRS990ScheduleI/RecipientTable/RecipientEIN	3	951656370
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt	0	6505 Wilshire Blvd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt	1	6505 Wilshire Blvd 12th FL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt	2	15500 Stephen S Wise Drive
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt	3	1039 S La Cienega Blvd
IRS990ScheduleI/RecipientTable/USAddress/CityNm	0	Los Angeles
IRS990ScheduleI/RecipientTable/USAddress/CityNm	1	Los Angeles
IRS990ScheduleI/RecipientTable/USAddress/CityNm	2	Los Angeles
IRS990ScheduleI/RecipientTable/USAddress/CityNm	3	Los Angeles
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd	0	CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd	1	CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd	2	CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd	3	CA
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd	1	90048
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd	2	90077
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd	3	90035
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt	0	SCHEDULE I, PART I, LINE 2 THE MAJORITY OF GRANTS ISSUED BY THE ORGANIZATION ARE FOR GENERAL OPERATIONS FOR THE PERIOD OF ONE YEAR. WHEN THE ORGANIZATION ISSUES A MULTI-YEAR GRANT FOR A SPECIFIED PURPOSE, A GRANT AGREEMENT IS PREPARED BETWEEN THE ORGANIZATION AND THE GRANTEE DETAILING BENCHMARKS THAT MUST BE ACHIEVED BY THE GRANTEE. THE AGREEMENT IS MONITORED AND THE GRANTEE MUST SHOW FULFILLMENT OF BENCHMARKS WITH A WRITTEN REPORT PRIOR TO RECEIVING THE NEXT INSTALLMENT OF THE GRANT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc	0	ORGANIZATION'S PROCEDURES FOR MONITORING USE OF GRANT FUNDS IN THE US
IRS990ScheduleI/Total501c3OrgCnt	0	4
IRS990ScheduleJ/AnyNonFixedPaymentsInd	0	false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd	0	false

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