JEWISH FREE LOAN ASSOCIATION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: JEWISH FREE LOAN ASSOCIATION (EIN 95-1691014)
Tax period: 2018-09-01 to 2019-08-31
Filed: 2020-07-06
IRS object ID: 202021889349300247
Schema version: 2018v3.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-07-06T16:03:58-05:00	ReturnTs
Tax Period End	2019-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	946214841	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ARMANINO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	12657 ALCOSTA BLVD STE 500	AddressLine1Txt
City	SAN RAMON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	945834600	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	951691014	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JEWISH FREE LOAN ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JEWI	BusinessNameControlTxt
Phone	3237618830	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6505 WILSHIRE BOULEVARD NO 715	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90048	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RACHEL GROSE	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3237618830	PhoneNum
Signature	2020-07-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATY BROWN	PreparerPersonNm
PTIN	P00650274	PTIN
Phone	9257902600	PhoneNum
Preparation	2020-07-02	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	34.100.94.80	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-07-02	IPDt
IP Tm	15:21:55	IPTm
IP Timezone	MD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	7777A0160DD75CFDDC16105D0C842EB02EF403B0	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RACHEL GROSE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6505 WILSHIRE BOULEVARD NO 715	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90048	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,608,392	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.JFLA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1904	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	OFFER INTEREST-FREE LOANS TO INDIVIDUALS AND FAMILIES WHO MAY NOT QUALIFY FOR NORMAL LENDING.	ActivityOrMissionDesc
Voting Members Governing Body	25	VotingMembersGoverningBodyCnt
Voting Members Independent	25	VotingMembersIndependentCnt
Total Employee	16	TotalEmployeeCnt
Total Volunteers	25	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,390,936	PYContributionsGrantsAmt
CY Contributions Grants	$2,097,669	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$205,537	PYInvestmentIncomeAmt
CY Investment Income	$202,621	CYInvestmentIncomeAmt
PY Other Revenue	$98,170	PYOtherRevenueAmt
CY Other Revenue	$102,591	CYOtherRevenueAmt
PY Total Revenue	$1,694,643	PYTotalRevenueAmt
CY Total Revenue	$2,402,881	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$925,517	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,048,968	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$437,909	CYTotalFundraisingExpenseAmt
PY Other Expenses	$772,255	PYOtherExpensesAmt
CY Other Expenses	$684,666	CYOtherExpensesAmt
PY Total Expenses	$1,697,772	PYTotalExpensesAmt
CY Total Expenses	$1,733,634	CYTotalExpensesAmt
PY Revenues Less Expenses	-$3,129	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$669,247	CYRevenuesLessExpensesAmt
Total Assets BOY	$18,177,255	TotalAssetsBOYAmt
Total Assets EOY	$18,733,645	TotalAssetsEOYAmt
Total Liabilities BOY	$487,767	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$481,997	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$17,689,488	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$18,251,648	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE JEWISH FREE LOAN ASSOCIATION OF LOS ANGELES (JFLA) OFFERS INTEREST-FREE LOANS ON A NON-SECTARIAN BASIS TO INDIVIDUALS AND FAMILIES WHOSE NEEDS ARE URGENT AND WHO MAY NOT QUALIFY THROUGH NORMAL FINANCIAL RESOURCES. (SEE CONTINUATION ON SCHEDULE O)INTEREST-FREE LOANS INSTEAD OF CHARITY FILL AN IMPORTANT GAP IN OUR SOCIAL SYSTEM BY PROMOTING SELF-SUFFICIENCY WITH DIGNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,129,199	ExpenseAmt
Desc	JFLA GRANTED 862 LOANS DURING THE FISCAL YEAR (9/1/18-8/31/19) FOR EDUCATION, EMERGENCY NEEDS, SMALL BUSINESSES, AND JEWISH CONTINUITY.	Desc
Total Program Service Expenses	$1,129,199	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	14	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	16	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	25	GoverningBodyVotingMembersCnt
Independent Voting Member	25	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KIM CARSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3237618830	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6505 WILSHIRE BLVD SUITE 715	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90048	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JORDAN LURIE
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
LESLIE ARONZON
VICE PRESIDENT (THRU 01/19)	1.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID HORVITZ
1ST VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ALEXA O'CONNOR
2ND VICE PRES & SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRANDON LEVIN
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
ARON ABECASSIS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MAYIM BIALIK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ADEENA BLEICH
DIRECTOR (START 09/18)	1.00	Yes (X)		$0	$0	$0
AARON BLOOM
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERWIN DILLER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LINDA FEINHOLZ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ALAN FEIT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GERALD FELDMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MEG FEITELBERG
DIRECTOR (START 09/18)	1.00	Yes (X)		$0	$0	$0
JOEL GLUCOFT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRUCE M GUMBINER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ABBY KOHN
DIRECTOR (START 09/18)	1.00	Yes (X)		$0	$0	$0
JAMES A KOHN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
EILEEN LEWIS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JESSICA ROSEN
DIRECTOR (START 09/18)	1.00	Yes (X)		$0	$0	$0
TONY SAUBER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAUL B SHANE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRUCE D SIRES
DIRECTOR (THRU 10/18)	1.00	Yes (X)		$0	$0	$0
VICTOR SNIDER
DIRECTOR (THRU 09/18)	1.00	Yes (X)		$0	$0	$0
ALAN SPIWAK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MITCHELL J STEIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HAROLD TOMIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TOM WALSMITH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RACHEL B GROSE
EXECTUIVE DIRECTOR	37.50		Yes (X)	$201,132	$0	$632
SARA ROBYN
DIRECTOR OF DONOR CULTIVATION (START 10/19)	37.50		Yes (X)	$19,178	$0	$0
KATHY S WAX
FISCAL MANAGER (THRU 06/19)	37.50		Yes (X)	$91,857	$0	$4,406
KIM CARSON
DIRECTOR OF FINANCE (START 07/19)	37.50		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$312,167	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$5,038	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$73,333	FederatedCampaignsAmt
Fundraising	$107,320	FundraisingAmt
All Other Contributions	$1,917,016	AllOtherContributionsAmt
Total Contributions	$2,097,669	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$186,651	TotalRevenueColumnAmt
Exclusion	$186,651	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$178,095	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$162,125	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$15,970	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,970	TotalRevenueColumnAmt
Exclusion	$15,970	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$106,457	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$107,320	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$43,386	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$63,071	TotalRevenueColumnAmt
Exclusion	$63,071	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$39,520	TotalRevenueColumnAmt
Exclusion	$39,520	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$39,520	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,402,881	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$305,212	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$443,946	TotalAmt
Program Services	$238,748	ProgramServicesAmt
Management And General	$85,231	ManagementAndGeneralAmt
Fundraising	$119,967	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$482,759	TotalAmt
Program Services	$359,644	ProgramServicesAmt
Management And General	$9,811	ManagementAndGeneralAmt
Fundraising	$113,304	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$23,279	TotalAmt
Program Services	$9,629	ProgramServicesAmt
Fundraising	$13,650	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$36,540	TotalAmt
Program Services	$23,354	ProgramServicesAmt
Management And General	$3,611	ManagementAndGeneralAmt
Fundraising	$9,575	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$62,444	TotalAmt
Program Services	$39,964	ProgramServicesAmt
Management And General	$6,244	ManagementAndGeneralAmt
Fundraising	$16,236	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$20,583	TotalAmt
Program Services	$13,173	ProgramServicesAmt
Management And General	$2,058	ManagementAndGeneralAmt
Fundraising	$5,352	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$89,466	TotalAmt
Program Services	$57,258	ProgramServicesAmt
Management And General	$8,947	ManagementAndGeneralAmt
Fundraising	$23,261	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$3,820	TotalAmt
Management And General	$3,820	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$163,554	TotalAmt
Program Services	$104,674	ProgramServicesAmt
Management And General	$16,356	ManagementAndGeneralAmt
Fundraising	$42,524	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$31,634	TotalAmt
Program Services	$31,634	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$73,690	TotalAmt
Program Services	$47,162	ProgramServicesAmt
Management And General	$7,369	ManagementAndGeneralAmt
Fundraising	$19,159	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$13,260	TotalAmt
Program Services	$8,486	ProgramServicesAmt
Management And General	$1,326	ManagementAndGeneralAmt
Fundraising	$3,448	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$128,852	TotalAmt
Program Services	$82,465	ProgramServicesAmt
Management And General	$12,885	ManagementAndGeneralAmt
Fundraising	$33,502	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$15,548	TotalAmt
Program Services	$9,951	ProgramServicesAmt
Management And General	$1,555	ManagementAndGeneralAmt
Fundraising	$4,042	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$25,978	TotalAmt
Program Services	$16,626	ProgramServicesAmt
Management And General	$2,598	ManagementAndGeneralAmt
Fundraising	$6,754	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,782	TotalAmt
Program Services	$6,261	ProgramServicesAmt
Management And General	$978	ManagementAndGeneralAmt
Fundraising	$2,543	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PROGRAM COSTS	$46,342	$46,342
ANNUAL REPORT	$20,346	$13,021	$2,035	$5,290
FUNDRAISING	$14,873			$14,873
BOARD OF DIRECTORS EXP	$11,296	$7,229	$1,130	$2,937

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,642	TotalAmt
Program Services	$13,578	ProgramServicesAmt
Management And General	$572	ManagementAndGeneralAmt
Fundraising	$1,492	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,733,634	TotalAmt
Program Services	$1,129,199	ProgramServicesAmt
Management And General	$166,526	ManagementAndGeneralAmt
Fundraising	$437,909	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$635,587	BOYAmt
EOY	$67,398	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$9,365	BOYAmt
EOY	$3,100	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,103,655	BOYAmt
EOY	$1,251,240	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$35,619	BOYAmt
EOY	$30,468	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$10,527,627	BOYAmt
EOY	$12,596,578	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$7,577	BOYAmt
EOY	$29,236	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$327,739	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$192,916	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$140,335	BOYAmt
EOY	$134,823	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,717,490	BOYAmt
EOY	$4,620,802	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$18,177,255	BOYAmt
EOY	$18,733,645	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$99,342	BOYAmt
EOY	$258,977	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$54,670	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$328,425	BOYAmt
EOY	$128,350	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$60,000	BOYAmt
EOY	$40,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$487,767	BOYAmt
EOY	$481,997	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,224,029	BOYAmt
EOY	$2,177,694	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,214,959	BOYAmt
EOY	$15,823,454	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$250,500	BOYAmt
EOY	$250,500	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,689,488	BOYAmt
EOY	$18,251,648	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,177,255	BOYAmt
EOY	$18,733,645	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$669,247	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$107,087	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,059,225	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,801,488	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,543,174	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,390,936	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,097,669	CurrentTaxYearAmt
Total	$8,892,492	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,059,225	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,801,488	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,543,174	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,390,936	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,097,669	CurrentTaxYearAmt
Total	$8,892,492	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$646,859	SubstantialContributorsTotAmt
Public Support Total170	$8,245,633	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$164,051	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$167,984	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$137,045	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$209,950	CurrentTaxYearMinus1YearAmt
Current Tax Year	$186,651	CurrentTaxYearAmt
Total	$865,681	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$52,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$137,947	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$259,627	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$173,137	CurrentTaxYearMinus1YearAmt
Current Tax Year	$145,977	CurrentTaxYearAmt
Total	$769,188	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$10,527,361	TotalSupportAmt
Public Support CY170	0.78330	PublicSupportCY170Pct
Public Support PY170	0.76380	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS - 2015 AMOUNT: $ 17,173. 2016 AMOUNT: $ 3,092. 2018 AMOUNT: $ 39,520. FUNDRAISING EVENT GROSS REVENUE - 2014 AMOUNT: $ 52,500. 2015 AMOUNT: $ 120,774. 2016 AMOUNT: $ 256,535. 2017 AMOUNT: $ 173,137. 2018 AMOUNT: $ 106,457.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Additions During Year	$128,350	AdditionsDuringYearAmt
Ending Balance	$128,350	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$250,500	BeginningYearBalanceAmt
Investment Earnings Or Losses	$3,276	InvestmentEarningsOrLossesAmt
Other Expenditures	$3,276	OtherExpendituresAmt
End Year Balance	$250,500	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$250,500	BeginningYearBalanceAmt
Investment Earnings Or Losses	$6,172	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,172	OtherExpendituresAmt
End Year Balance	$250,500	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$250,500	BeginningYearBalanceAmt
Investment Earnings Or Losses	$5,574	InvestmentEarningsOrLossesAmt
Other Expenditures	$5,574	OtherExpendituresAmt
End Year Balance	$250,500	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$250,000	BeginningYearBalanceAmt
Contributions	$500	ContributionsAmt
Investment Earnings Or Losses	$6,304	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,304	OtherExpendituresAmt
End Year Balance	$250,500	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,624,231	BeginningYearBalanceAmt
Contributions	$147,387	ContributionsAmt
Investment Earnings Or Losses	-$38,929	InvestmentEarningsOrLossesAmt
Other Expenditures	$66,185	OtherExpendituresAmt
End Year Balance	$2,666,504	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$327,739	OtherCostOrOtherBasisAmt
Depreciation	$192,916	DepreciationAmt
Book Value	$134,823	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$134,823	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO JEWISH FEDERATION COUNCIL OF G LA	Desc
Amt	$40,000	Amt

Field	Value	IRS element (for citing)
Total Liability	$40,000	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,297,726	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$107,087	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$107,087	RevenueNotReportedAmt
Revenue Subtotal	$2,404,813	RevenueSubtotalAmt
Investment Expenses Not Incld	$3,820	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	-$5,752	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$1,932	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,402,881	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,735,566	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$5,752	OtherExpensesIncludedAmt
Expenses Not Reported	$5,752	ExpensesNotReportedAmt
Expenses Subtotal	$1,729,814	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$3,820	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$3,820	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,733,634	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 2B:	JFLA ADMINISTERS LOAN FUNDS ON BEHALF OF FOUR OTHER NONPROFIT ORGANIZATIONS. THE AMOUNTS ADVANCED BY THOSE ORGANIZATIONS ARE INCLUDED AS LIABILITIES WITHIN THE STATEMENT OF FINANCIAL POSITION. THE FUNDS HAVE SIMILAR CRITERIA TO CERTAIN OF JFLA'S OWN FUNDS. JFLA IS REQUIRED TO KEEP SEPARATE ACCOUNTING FOR EACH OF THESE FUNDS. RELATED ASSETS ARE INCLUDED IN INTEREST FREE LOANS RECEIVABLE OR IN SEGREGATED CASH AND INVESTMENTS ACCOUNTS.
PART V, LINE 4:	THE PURPOSE OF THE ENDOWMENT IS TO GENERATE INCOME FOR ORGANIZATION OPERATIONS.
PART X, LINE 2:	JFLA IS A NONPROFIT PUBLIC BENEFIT CORPORATION ORGANIZED UNDER THE LAWS OF CALIFORNIA AND, AS SUCH, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(3) AND THE CORRESPONDING STATE PROVISION. JFLA'S FEDERAL INCOME TAX RETURNS FOR TAX YEARS ENDED AUGUST 31, 2016, AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE RETURNS FOR CALIFORNIA, ITS ONLY STATE JURISDICTION, REMAIN SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES FOR THE TAX YEARS ENDED AUGUST 31, 2015, AND BEYOND.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	FUNDRAISING EVENT EXPENSES -5,752.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EVENT EXPENSES 5,752.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	MAYIM EVENT 2019	Event1Nm
Gross Receipts Event1	$213,777	GrossReceiptsEvent1Amt
Charitable Contri Event1	$107,320	CharitableContriEvent1Amt
Gross Revenue Event1	$106,457	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$7,370	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$25,493	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$10,523	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$213,777	GrossReceiptsTotalAmt
Charitable Contributions Tot	$107,320	CharitableContributionsTotAmt
Gross Revenue Total Events	$106,457	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$7,370	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$25,493	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$10,523	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$43,386	DirectExpenseSummaryEventsAmt
Net Income Summary	$63,071	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	RACHEL B GROSE	PersonNm
Title	EXECTUIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$181,132	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$20,000	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$632	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$201,764	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 7	FormAndLineReferenceDesc
Explanation	BONUS AMOUNTS ARE DISCRETIONARY. FOR THE EXECUTIVE DIRECTOR, THE BOARD DETERMINES. FOR STAFF, THE EXECUTIVE DIRECTOR DETERMINES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	ABBY KOHN AND JAMES KOHN HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11A EXPLANATION - THE ORGANIZATION'S 990 IS DRAFTED BY ITS OUTSIDE ACCOUNTANTS WITH GUIDANCE FROM MANAGEMENT. THE OUTSIDE ACCOUNTANTS PROVIDE A COPY OF THE DRAFT 990 TO MANAGEMENT WHO REVIEWS AND APPROVES AND THEN FORWARDS TO THE ORGANIZATION'S AUDIT COMMITTEE CHAIR FOR REVIEW. FOLLOWING MANAGEMENT AND THE AUDIT COMMITTEE CHAIR'S REVIEW, THE RETURN IS PRESENTED TO THE FULL BOARD FOR ITS REVIEW BEFORE THE RETURN IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION DISTRIBUTES ITS CONFLICT OF INTEREST POLICY AND A FORM TO DISCLOSE ANY CONFLICTS TO ITS BOARD OF DIRECTORS ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. THE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S SALARY USING THE SOUTHERN CALIFORNIA CENTER FOR NONPROFIT MANAGEMENT COMPENSATION AND BENEFITS SURVEY AND OTHER ORGANIZATIONS' ISSUED 990S. THE COMMITTEE COMPARES THE EXECUTIVE DIRECTOR'S SALARY TO SALARIES OF THE EXECUTIVES AT THE FREE LOAN ASSOCIATIONS IN NEW YORK AND SAN FRANCISCO, AS WELL AS TO EXECUTIVES WITHIN THE JEWISH FEDERATION SYSTEM.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR