HILLEL THE FOUNDATION FOR JEWISH CAMPUS LIFE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
HILLEL THE FOUNDATION FOR JEWISH CAMPUS LIFE (EIN 33-0519225)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-11-02
IRS object ID
202333069349302323
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-02T14:38:59-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN871353108PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EISNER ADVISORY GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14225 EXECUTIVE SQUARE SUITE 1150AddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330519225EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HILLEL OF SAN DIEGOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHILLBusinessNameControlTxt
Phone6195836080PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15717 LINDO PASEOAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92115ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVEN LEVINEPersonNm
Person TitleVP FINANCEPersonTitleTxt
Phone6195836080PhoneNum
Signature2023-09-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSTEVENPersonFirstNm
Person LastLEVINEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCYNTHIA FULLERPreparerPersonNm
PTINP01392967PTIN
Phone8585589200PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVEN LEVINEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15717 LINDO PASEOAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92115ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,144,018GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HILLELSD.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionHILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS.ActivityOrMissionDesc
Voting Members Governing Body25VotingMembersGoverningBodyCnt
Voting Members Independent25VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers90TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$7,727,444PYContributionsGrantsAmt
CY Contributions Grants$5,015,008CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$38,780PYInvestmentIncomeAmt
CY Investment Income$47,876CYInvestmentIncomeAmt
PY Other Revenue$298PYOtherRevenueAmt
CY Other Revenue$81,134CYOtherRevenueAmt
PY Total Revenue$7,766,522PYTotalRevenueAmt
CY Total Revenue$5,144,018CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$598,452PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$759,146CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$129,121CYTotalFundraisingExpenseAmt
PY Other Expenses$628,337PYOtherExpensesAmt
CY Other Expenses$745,730CYOtherExpensesAmt
PY Total Expenses$1,226,789PYTotalExpensesAmt
CY Total Expenses$1,504,876CYTotalExpensesAmt
PY Revenues Less Expenses$6,539,733PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,639,142CYRevenuesLessExpensesAmt
Total Assets BOY$20,053,737TotalAssetsBOYAmt
Total Assets EOY$23,842,127TotalAssetsEOYAmt
Total Liabilities BOY$1,041,387TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,059,764TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$19,012,350NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$22,782,363NetAssetsOrFundBalancesEOYAmt
MissionSEE SCHEDULE OMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$993,554ExpenseAmt
Revenue$81,134RevenueAmt
DescHILLEL OF SAN DIEGO ("HILLEL") WAS FORMED IN 1977 AS THE JEWISH CAMPUS CENTER AND INCORPORATED IN CALIFORNIA IN JULY 1992 AS JEWISH CAMPUS HILLEL CENTER.HILLEL, ACCREDITED BY HILLEL: THE FOUNDATION FOR JEWISH CAMPUS LIFE, SERVES AN ESTIMATED 2,500 JEWISH UNDERGRADUATE AND GRADUATE STUDENTS AT INSTITUTIONS OF HIGHER EDUCATION ACROSS SAN DIEGO COUNTY. STUDENTS FROM ALL BACKGROUNDS ARE INVITED TO PARTICIPATE IN JEWISH LIFE ON CAMPUS. SOCIAL, CULTURAL, EDUCATIONAL, RELIGIOUS AND COMMUNITY SERVICE PROGRAMS PROVIDE OPPORTUNITIES FOR STUDENTS TO BUILD RELATIONSHIPS WITH EACH OTHER AND DEVELOP JEWISH COMMUNITY.Desc
Total Program Service Expenses$993,554TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee24EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members25GoverningBodyVotingMembersCnt
Independent Voting Member25IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KRISTEN FORDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6195836080PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15717 LINDO PASEOAddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92115ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
BRYAN WAX
DIRECTOR1.00Yes (X)$0$0$0
DANIELLE MILLER
DIRECTOR1.00Yes (X)$0$0$0
DAVID MICHAN
DIRECTOR1.00Yes (X)$0$0$0
EMILY JENNEWEIN
DIRECTOR1.00Yes (X)$0$0$0
JEFF EWAN
DIRECTOR1.00Yes (X)$0$0$0
JEROLD GOLDBERG
DIRECTOR1.00Yes (X)$0$0$0
JESSICA LEMOINE
DIRECTOR1.00Yes (X)$0$0$0
JODI DIAMOND
DIRECTOR1.00Yes (X)$0$0$0
JOEL SMITH
DIRECTOR1.00Yes (X)$0$0$0
JULI BEAR
DIRECTOR1.00Yes (X)$0$0$0
JULIE DATNOW
DIRECTOR1.00Yes (X)$0$0$0
LARRY KATZ
DIRECTOR1.00Yes (X)$0$0$0
LAURA GALINSON
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL LEVINSON
DIRECTOR1.00Yes (X)$0$0$0
MITCH SIEGLER
SECRETARY1.00Yes (X)$0$0$0Yes (X)
MITCHELL DUBICK
DIRECTOR1.00Yes (X)$0$0$0
MONICA HANDLER-PENNER
DIRECTOR1.00Yes (X)$0$0$0
RABBI SCOTT MELTZER
DIRECTOR1.00Yes (X)$0$0$0
ROBBIE STONE
DIRECTOR1.00Yes (X)$0$0$0
ROBERT RUBENSTEIN
DIRECTOR1.00Yes (X)$0$0$0
SABRINA LEITNER
DIRECTOR1.00Yes (X)$0$0$0
SHANA WEISMAN
DIRECTOR1.00Yes (X)$0$0$0
STEVEN LEVINE
VP FINANCE3.00Yes (X)$0$0$0Yes (X)
TODD KIRSCHEN
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
WAYNE HARRIS
PRESIDENT ELECT1.00Yes (X)$0$0$0Yes (X)
LUCY BECKETT
BOARD MEMBER/STUDENT REPRESENTATIVE1.00Yes (X)$0$0$0
OFEK SUCHARD
BOARD MEMBER/STUDENT REPRESENTATIVE1.00Yes (X)$0$0$0
BEN ZARRABIAN
BOARD MEMBER/STUDENT REPRESENTATIVE1.00Yes (X)$0$0$0
KAREN PARRY
EXECUTIVE DIRECTOR40.00$126,640$0$37,231Yes (X)
LISA KALAL
DEVELOPMENT DIRECTOR40.00$105,284$0$34,194Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$231,924TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$71,425TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$5,015,008AllOtherContributionsAmt
Total Contributions$5,015,008TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,494TotalRevenueColumnAmt
Exclusion$34,494ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$35,402RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$35,402RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,402TotalRevenueColumnAmt
Related Or Exempt Func Income$35,402RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$13,382SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$13,382SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,382TotalRevenueColumnAmt
Exclusion$13,382ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CARES ACT CREDIT900099$44,732$44,732
OTHER INCOME900099$1,000$1,000
FieldValueIRS element (for citing)
Other Revenue Total$45,732OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,144,018TotalRevenueColumnAmt
Related Or Exempt Func Income$81,134RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$47,876ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$466,432TotalAmt
Program Services$249,462ProgramServicesAmt
Management And General$180,035ManagementAndGeneralAmt
Fundraising$36,935FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$135,146TotalAmt
Program Services$135,146ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$12,614TotalAmt
Program Services$6,938ProgramServicesAmt
Management And General$2,144ManagementAndGeneralAmt
Fundraising$3,532FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$95,779TotalAmt
Program Services$52,679ProgramServicesAmt
Management And General$16,282ManagementAndGeneralAmt
Fundraising$26,818FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$49,175TotalAmt
Program Services$27,046ProgramServicesAmt
Management And General$8,360ManagementAndGeneralAmt
Fundraising$13,769FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$135,101TotalAmt
Management And General$135,101ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$39,743TotalAmt
Fundraising$39,743FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$138,823TotalAmt
Program Services$76,352ProgramServicesAmt
Management And General$23,600ManagementAndGeneralAmt
Fundraising$38,871FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,199TotalAmt
Program Services$3,959ProgramServicesAmt
Management And General$1,224ManagementAndGeneralAmt
Fundraising$2,016FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,258TotalAmt
Program Services$2,258ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$87TotalAmt
Management And General$87ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$139,334TotalAmt
Program Services$111,468ProgramServicesAmt
Management And General$13,933ManagementAndGeneralAmt
Fundraising$13,933FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,579TotalAmt
Program Services$10,769ProgramServicesAmt
Management And General$3,328ManagementAndGeneralAmt
Fundraising$5,482FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM COSTS$317,477$317,477
BANK FEES$7,272$727$6,545
ADMINISTRATIVE EXPENSES$3,883$3,883
CHANGE IN BAD DEBT PROV-$65,026-$6,503-$58,523

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,504,876TotalAmt
Program Services$993,554ProgramServicesAmt
Management And General$382,201ManagementAndGeneralAmt
Fundraising$129,121FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,258,570BOYAmt
EOY$5,061,669EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$24,409BOYAmt
EOY$134,369EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,342,087BOYAmt
EOY$1,789,985EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,805BOYAmt
EOY$31,060EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$15,915,432LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,418,469LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$9,786,535BOYAmt
EOY$14,496,963EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,568,609BOYAmt
EOY$2,190,535EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$54,722BOYAmt
EOY$137,546EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$20,053,737BOYAmt
EOY$23,842,127EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$107,199BOYAmt
EOY$231,837EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$36,000EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$783,488BOYAmt
EOY$772,437EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$150,700BOYAmt
EOY$19,490EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,041,387BOYAmt
EOY$1,059,764EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,045,327BOYAmt
EOY$15,354,161EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,967,023BOYAmt
EOY$7,428,202EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,012,350BOYAmt
EOY$22,782,363EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$20,053,737BOYAmt
EOY$23,842,127EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,639,142ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$298,378NetUnrlzdGainsLossesInvstAmt
Investment Expense-$11,718InvestmentExpenseAmt
Prior Period Adjustments$440,967PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,236,976CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,910,058CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,422,181CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,727,444CurrentTaxYearMinus1YearAmt
Current Tax Year$5,015,008CurrentTaxYearAmt
Total$18,311,667TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,236,976CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,910,058CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,422,181CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,727,444CurrentTaxYearMinus1YearAmt
Current Tax Year$5,015,008CurrentTaxYearAmt
Total$18,311,667TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$6,323,493SubstantialContributorsTotAmt
Public Support Total170$11,988,174PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$81,575CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$90,584CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$34,750CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,452CurrentTaxYearMinus1YearAmt
Current Tax Year$34,494CurrentTaxYearAmt
Total$257,855TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$350CurrentTaxYearMinus3YearsAmt
Total$350TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$298CurrentTaxYearMinus1YearAmt
Current Tax Year$81,134CurrentTaxYearAmt
Total$81,432TotalAmt
FieldValueIRS element (for citing)
Total Support$18,651,304TotalSupportAmt
Public Support CY1700.64280PublicSupportCY170Pct
Public Support PY1700.78380PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,539,318BeginningYearBalanceAmt
Investment Earnings Or Losses-$248,743InvestmentEarningsOrLossesAmt
Administrative Expenses$125,674AdministrativeExpensesAmt
End Year Balance$2,164,901EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,090,743BeginningYearBalanceAmt
Investment Earnings Or Losses$542,624InvestmentEarningsOrLossesAmt
Administrative Expenses$94,049AdministrativeExpensesAmt
End Year Balance$2,539,318EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,121,647BeginningYearBalanceAmt
Investment Earnings Or Losses$16,392InvestmentEarningsOrLossesAmt
Administrative Expenses$47,296AdministrativeExpensesAmt
End Year Balance$2,090,743EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,089,812BeginningYearBalanceAmt
Contributions$6,631ContributionsAmt
Investment Earnings Or Losses$79,252InvestmentEarningsOrLossesAmt
Administrative Expenses$54,048AdministrativeExpensesAmt
End Year Balance$2,121,647EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,029,029BeginningYearBalanceAmt
Investment Earnings Or Losses$116,390InvestmentEarningsOrLossesAmt
Administrative Expenses$55,607AdministrativeExpensesAmt
End Year Balance$2,089,812EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.51000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.49000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,205,061OtherCostOrOtherBasisAmt
Book Value$3,205,061BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,586,718OtherCostOrOtherBasisAmt
Depreciation$925,159DepreciationAmt
Book Value$3,661,559BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$662,151OtherCostOrOtherBasisAmt
Depreciation$493,310DepreciationAmt
Book Value$168,841BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,461,502OtherCostOrOtherBasisAmt
Book Value$7,461,502BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$14,496,963TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINVESTMENTSDesc
Book Value$2,190,535BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$2,190,535TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
OPERATING LEASE LIABILITY$9,675
FINANCE LEASE LIABILITY$9,815
FieldValueIRS element (for citing)
Total Liability$19,490TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,833,923TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$298,378NetUnrealizedGainsInvstAmt
Revenue Not Reported-$298,378RevenueNotReportedAmt
Revenue Subtotal$5,132,301RevenueSubtotalAmt
Investment Expenses Not Incld$11,717InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$11,717RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,144,018TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,504,876TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,504,876ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,504,876TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:FINANCE LEASE - HILLEL LEASES AN AUTOMOBILE TOTALING $17,500 WHICH IS CLASSIFIED AS A FINANCE LEASE. THE LEASE MATURES IN NOVEMBER 2022.THE PRESENT VALUE OF MINIMUM LEASE PAYMENTS IS $9,815. AMORTIZATION RELATED TO THE AUTOMOBILE WAS $2,508 AT JUNE 30, 2022. INTEREST EXPENSE RELATED TO THE FINANCE LEASE TOTALED $19 FOR THE FISCAL YEAR ENDED JUNE 30, 2022. THE WEIGHTED AVERAGE REMAINING LEASE TERM IS .17 YEARS AND THE WEIGHTED AVERAGE DISCOUNT RATE IS .17% AT JUNE 30, 2022. OPERATING LEASE - HILLEL LEASES OFFICE EQUIPMENT UNDER AN OPERATING LEASE. THE LEASE IS NON-INTEREST BEARING AND MATURES IN APRIL 2025. IN ACCORDANCE WITH FASB ASC 842, HILLEL RECOGNIZES A RIGHT-OF-USE ASSET AND LEASE LIABILITY IN THE STATEMENT OF FINANCIAL POSITION RELATED TO THE OPERATING LEASE. THE EQUIPMENT LEASE EXPENSE IS RECOGNIZED ON A STRAIGHT-LINE BASIS OVER THE EXPECTED LEASE TERM. DIFFERENCES BETWEEN AMOUNTS PAID AND AMOUNTS EXPENSED ARE RECORDED AS CHANGES IN THE RIGHT-TO-USE ASSET AND LEASE LIABILITY.
PART V, LINE 4 - INTENDED USE OF ENDOWMENT FUNDHILLEL'S CURRENT SPENDING POLICY IS TO DISBURSE 5% OF THE VALUE OF THE FUND ANNUALLY, BASED ON THE FUND'S VALUE ON MARCH 31, TO BE APPLIED TO THE FOLLOWING FISCAL YEAR'S OPERATING BUDGET. HOWEVER, DISBURSEMENTS SHALL BE LIMITED TO THE EXTENT IT WOULD REDUCE THE FUND BALANCE BELOW THE PERMANENTLY RESTRICTED AMOUNTS: -PERLMAN ENDOWMENT - FUND DIRECTOR'S POSITION AT UCSD -JACOBS ENDOWMENT - FUND USCD ENGAGEMENT PROFESSIONAL -ARONOFF ENDOWMENT - FUND SDSU HILLEL PROGRAM
PART X - FASB ASC 740 FOOTNOTEHILLEL IS A PUBLIC CHARITY AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE EXCEPT FOR TAXES ON NET UNRELATED BUSINESS INCOME. SINCE HILLEL HAS NO OBLIGATION FOR UNRELATED BUSINESS INCOME TAX FOR THE FISCAL YEAR ENDED JUNE 30, 2022, NO PROVISIONS FOR FEDERAL OR STATE INCOME TAXES HAVE BEEN MADE. IN ACCORDANCE WITH FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, HILLEL EVALUATES ANNUALLY ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN BY APPLYING A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION. MANAGEMENT EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT IS HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2022. THERE HAVE BEEN NO RELATED TAX PENALTIES OR INTEREST, WHICH WOULD BE CLASSIFIED AS TAX EXPENSE IN THE STATEMENT OF ACTIVITIES

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonKAREN PARRYPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$126,640BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$37,231NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$163,871TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 1 - ORGANIZATION MISSIONHILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS, INVOLVING THEM IN WAYS WHICH ENHANCE THEIR CONNECTION TO THE JEWISH RELIGION, THE JEWISH PEOPLE AND THEIR LASTING COMMITMENT TO JEWISH LIFE. TO FURTHER THIS MISSION, HILLEL IS COMMITTED TO THE FOLLOWING GOALS: -SERVING THE NEEDS OF INDIVIDUAL JEWISH STUDENTS. -CREATIVELY ENGAGING AND EMPOWERING JEWISH STUDENTS THROUGH PERSONAL INTERACTIONS AND COMPELLING PROGRAMS. -BUILDING A STRONG SENSE OF BELONGING AND JEWISH IDENTITY. -NURTURING INTELLECTUAL AND SPIRITUAL GROWTH IN A PLURALISTIC COMMUNITY. -ADVOCATING FOR JEWISH STUDENT NEEDS ON CAMPUS AND IN THE COMMUNITY. -LINKING THE CAMPUS COMMUNITY TO THE LARGER JEWISH COMMUNITY, LOCALLY AND GLOBALLY. -HELPING STUDENTS CULTIVATE A CLOSER CONNECTION TO ISRAEL. -DEVELOPING A CAMPUS AND ORGANIZATIONAL CULTURE IN WHICH THE QUALITY OF THE RELATIONSHIPS ATTRACTS INVOLVEMENT.
FORM 990, PART VI, SECTION A, LINE 6ANY PERSON WHO MAKES A CHARITABLE CONTRIBUTION TO THE ORGANIZATION IN THE PRECEDING YEAR IS CONSIDERED A "MEMBER".
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS VOTE AT THE ANNUAL MEETING TO DETERMINE THE BOARD OF DIRECTORS AND TO RATIFY THE ACTIONS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7BTHE MEMBERS VOTE AT THE ANNUAL MEETING TO ELECT DIRECTORS TO THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE ORGANIZATION'S AUDIT IS REVIEWED FOR COMMENTS AND INPUT BY THE AUDIT COMMITTEE, THE EXECUTIVE DIRECTOR, AND ANY STAFF DIRECTED BY THE EXECUTIVE DIRECTOR TO REVIEW THE AUDIT PRIOR TO SUBMISSION TO THE BOARD OF DIRECTORS FOR APPROVAL. THE BOARD OF DIRECTORS MUST REVIEW AND APPROVE THE COMPLETED AUDIT ONCE THE FINANCE COMMITTEE REVIEWS THE AUDIT AND RECOMMENDS IT FOR A VOTE. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND BUSINESS MANAGER FOR COMMENTS AND INPUT PRIOR TO SUBMISSION TO THE VICE PRESIDENT OF FINANCE AND A CPA ON THE FINANCE COMMITTEE OR THE BOARD OF DIRECTORS FOR APPROVAL.
FORM 990, PART VI, SECTION B, LINE 12CEACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO HILLEL. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR OF THE BOARD, THE EXECUTIVE DIRECOTR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE COMMITTE REVIEWS THE EXECUTIVE DIRECTOR AND DETERMINES COMPENSATION FOR THAT POSITION. KEY EMPLOYEES ARE REVIEWED BY THE EXECUTIVE DIRECTOR WITH RECOMMENDATIONS GOING TO THE EXECUTIVE COMMITTEE FOR APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC AS REQUESTED DURING NORMAL BUSINESS HOURS AT HILLEL OF SAN DIEGO, 5717 LINDO PASEO, SAN DIEGO, CA 92115.

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