2014-05-15T14:10:39-05:00 2013-06-30 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2012-07-01 010831698 JEWISH COMMUNITY FOUNDATION JEWI 3033213399 300 S DAHLIA ST SUITE 300 DENVER CO 80246 DOUG SESERMAN 3033213399 2014-05-15 1 CRAIG R CHOUN P00173718 3037409400 2012 2015-11-30 17:44:51Z DOUG SESERMAN 300 S DAHLIA ST 300 DENVER CO 80246 9001303 0 X HTTP://WWW.JCFCOLORADO.ORG X 2005 CO CENTRAL SOURCE FOR LONG-TERM PHILANTHROPY, ENDOWMENT AND GIVING IN OUR COLORADO JEWISH COMMUNITY. 11 11 2 25 16023 0 2442814 8132211 185551 184215 -195719 307059 41755 83057 2474401 8706542 1575109 2910171 0 0 274774 534253 0 0 207951 523497 286262 2373380 3730686 101021 4975856 39810898 44967611 21253890 20404472 18557008 24563139 X THE MISSION OF THE JEWISH COMMUNITY FOUNDATION OF COLORADO IS TO BE THE CENTRAL SOURCE FOR LONG-TERM PHILANTHROPY, ENDOWMENT AND PLANNED GIVING FOR INDIVIDUALS AND INSTITUTIONS IN OUR COLORADO JEWISH COMMUNITY. 0 0 3283961 2910171 192132 SEE SCHEDULE O.JEWISH COMMUNITY FOUNDATION OF COLORADO IS THE PLANNED-GIVING AND ENDOWMENT ARM OF THE ALLIED JEWISH FEDERATION OF COLORADO ENTERPRISE. FOR THE JEWISH COMMUNITY FOUNDATION (JCF), ENSURING A VIBRANT JEWISH FUTURE IS PART OF OUR WORK EVERY DAY. JCF WORKS WITH INDIVIDUALS, FAMILIES, AND JEWISH AGENCIES AND SYNAGOGUES IN AN EFFORT TO BUILD A FOUNDATION FROM WHICH THE NEXT GENERATION WILL PROSPER. JCF IS COMMITTED TO ENABLING OUR PARTNERS AND DONORS TO REACH THEIR GOALS AND PROVIDING VALUE ADDED SERVICES THAT STRENGTHEN ORGANIZATIONS AND PROVIDE INDIVIDUALS WITH THE TOOLS TO BE IMPACTFUL PHILANTHROPISTS DURING THEIR LIFETIME AND BEYOND. FURTHERMORE, JCF IS THE ONLY FOUNDATION IN COLORADO FOCUSED EXCLUSIVELY ON THE NEEDS OF THE JEWISH COMMUNITY, WE ARE EXPERTS IN JEWISH PHILANTHROPY, AND WE PROVIDE ACCESS TO A THOUGHTFUL, ROBUST, AND FLEXIBLE INVESTMENT PLATFORM.JCF MANAGES 282 INDIVIDUAL FUNDS INCLUDING TRUSTS, RESTRICTED ENDOWMENTS, DONOR ADVISED FUNDS, SUPPORTING ORGANIZATIONS, AND CHARITABLE GIFT ANNUITIES. JCF ALSO PROVIDES A PRUDENT INVESTMENT PLATFORM FOR LOCAL JEWISH NON-PROFIT ORGANIZATIONS AND CURRENTLY HAS 29 CUSTODIAL ACCOUNTS UNDER MANAGEMENT. JCF IS WORKING TO STRENGTHEN FINANCIAL RESOURCE DEVELOPMENT AND COMMUNITY PLANNING, AND JCF PROVIDES INDIVIDUALS AND INSTITUTIONS AN OPTION FOR LONG-TERM PHILANTHROPY, ENDOWMENT AND PLANNED GIVING IN COLORADO'S JEWISH COMMUNITY. 3283961 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 X 0 0 2 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X NANCY STEEDMAN 3033166482 300 S DAHLIA STREET DENVER CO 80246 RUTH MALMAN 10.00 X X 0 0 0 BRUCE PLOTKIN 5.00 X 0 0 0 RICH COHN 5.00 X X 0 0 0 STEVE STARK 10.00 X X 0 0 0 MARC SPRITZER 10.00 X X 0 0 0 DORIT FISCHER 5.00 X 0 0 0 STEVE ABELMAN 5.00 X 0 0 0 NOEL GINSBURG 5.00 X 0 0 0 CINTRA POLLACK 5.00 X 0 0 0 KIM SCHNEIDER MALEK 5.00 X 0 0 0 ROYCE ZIMMERMAN 5.00 X 0 0 0 DOUG SESERMAN 12.50 37.50 X 88862 266586 56934 DIRK BIRD 50.00 1.00 X 117817 0 26539 206679 266586 83473 1 0 1 0 0 345193 7787018 347404 8132211 PROGRAM FEES 812900 151015 151015 PROGRAM EVENTS 812900 33200 33200 184215 288437 288437 59117 0 59117 59117 59117 313383 294761 18622 18622 18622 UBTI - PARTNERSHIP K-1 900099 16023 16023 OTHER INCOME 900099 7917 7917 23940 8706542 192132 16023 366176 2910171 2910171 126999 31750 31750 63499 320600 144270 64120 112210 39505 17777 7901 13827 33446 15051 6689 11706 13703 6166 2741 4796 939 939 37250 37250 59922 59922 6394 3156 1325 1913 3303 2477 826 29311 21983 7328 100 75 25 4795 3596 1199 59322 59322 249 249 8245 8245 MISCELLANEOUS EXPENSE 76432 76432 3730686 3283961 238774 207951 2431826 3624198 2320362 2431173 3510478 167255 3343471 3343223 26505178 30206803 5196084 5348601 13977 13613 39810898 44967611 25878 822 1343691 1331196 3446634 3448858 16437687 15623596 21253890 20404472 X 12139322 17981565 2026505 1942481 4391181 4639093 18557008 24563139 39810898 44967611 X 4975856 1100842 -70567 X 0 1 X 1 0 X 1810247 1185908 1499904 2442814 8132211 15071084 1810247 1185908 1499904 2442814 8132211 15071084 4729034 10342050 615321 588166 135738 326527 347554 2013306 16023 16023 9022 37 7917 16976 17117389 907723 0.60420 0.70400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117 7156401 2910171 13511871 1 1 3913804 0 372959 311943 3974820 4052820 300000 -275767 163249 3913804 3600113 196749 534367 278409 4052820 3331351 78366 311760 121364 3600113 3579742 137095 -271580 113906 3331351 1.00000 0 0 3342732 3342732 19121 19121 0 139125 139125 0 9500 9009 491 3343223 CSV - LIFE INSURANCE 238057 F SPLIT INTEREST GIFTS 2082427 F REAL ESTATE 865000 C LIMITED PARTNERSHIPS 1470693 C LOAN PARTICIPATION AGREEMENTS 692424 F 5348601 FUNDS HELD ON BEHALF OF OTHERS 15187388 PAYABLE TO ALLIED JEWISH FEDERATION 436208 15623596 X 9676895 1100842 -54544 1046298 8630597 59922 16023 75945 8706542 3670764 0 3670764 59922 59922 3730686 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE FOUNDATION APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE COMBINED FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF JUNE 30, 2013 AND 2012. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED IN MANAGEMENT AND GENERAL EXPENSES. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF JUNE 30, 2013 AND 2012. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2010 THROUGH THE CURRENT YEAR FOR THE FEDERAL RETURN AND 2009 THROUGH THE CURRENT YEAR FOR THE COLORADO RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -54,544. PART XI, LINE 4B - OTHER ADJUSTMENTS: UNRELATED BUSINESS TAXABLE INCOME 16,023. 1 ALLIED JEWISH FEDERATION OF COLORADO 300 S DAHLIA ST DENVER CO 80246 501(C)(3) 782402 GENERAL SUPPORT DENVER COMMUNITY FOUNDATION 55 MADISON ST 8TH FLOOR DENVER CO 80206 501(C)(3) 500500 GENERAL SUPPORT JEWISH COMMUNITY FOUNDATION OF COLORADO 300 S DAHLIA ST DENVER CO 80246 501(C)(3) 280915 GENERAL SUPPORT ROSE COMMUNITY FOUNDATION 600 S CHERRY ST SUITE 1200 DENVER CO 80246 501(C)(3) 147212 GENERAL SUPPORT ANTI-DEFAMATION LEAGUE NY 605 THIRD AVENUE 10TH FLOOR NEW YORK NY 10158 501(C)(3) 132000 GENERAL SUPPORT COMMUNITY FOOD SHARE INC 6363 HORIZON LANE LONGMONT CO 80503 501(C)(3) 94850 GENERAL SUPPORT JEWISH FAMILY SERVICE OF COLORADO INC 3201 S TAMARAC DR DENVER CO 80231 501(C)(3) 90130 GENERAL SUPPORT JEWISH COMMUNITY CENTER 350 S DAHLIA ST DENVER CO 80246 501(C)(3) 70927 GENERAL SUPPORT DENVER JEWISH DAY SCHOOL 2450 S WABASH DENVER CO 80231 501(C)(3) 67972 GENERAL SUPPORT CONGREGATION EMANUEL 51 GRAPE ST DENVER CO 80220 501(C)(3) 45385 GENERAL SUPPORT SHALOM PARK DBA SHALOM CARES 14800 E BELLEVIEW DRIVE AURORA CO 80015 501(C)(3) 41263 GENERAL SUPPORT HOSPICE OF METRO DENVER INC 501 S CHERRY STREET 700 DENVER CO 80246 501(C)(3) 40750 GENERAL SUPPORT BOULDER JEWISH COMMUNITY CENTER TOTAL 3800 KALMIA AVE BOULDER CO 90301 501(C)(3) 29500 GENERAL SUPPORT DENVER HEBREW EDUCATIONAL ALLIANCE 3600 S IVANHOE ST DENVER CO 80237 501(C)(3) 26962 GENERAL SUPPORT THE JEWISH EXPERIENCE CENTER 350 SOUTH DAHLIA STREET DENVER CO 80246 501(C)(3) 22718 GENERAL SUPPORT KESHET OF THE ROCKIES 300 S DAHLIA SUITE 202 DENVER CO 80246 501(C)(3) 22000 GENERAL SUPPORT YESHIVA TORAS CHAIM (TALMUDIC SEMINARY OF DENVER) 1555 STUART STREET DENVER CO 80204 501(C)(3) 20530 GENERAL SUPPORT DENVER SCHOLARSHIP FOUNDATION 303 E 17TH AVE SUITE 200 DENVER CO 80203 501(C)(3) 20000 GENERAL SUPPORT COLORADO BALLET COMPANY TOTAL 1101 13TH ST DENVER CO 80203 501(C)(3) 16500 GENERAL SUPPORT BOULDER COMMUNITY HOSPITAL FOUNDATION TOTAL 1100 BALSAM AVE BOULDER CO 80304 501(C)(3) 15000 GENERAL SUPPORT COLORADO AGENCY FOR JEWISH EDUCATION 300 S DAHLIA ST SUITE 101 DENVER CO 80246 501(C)(3) 12908 GENERAL SUPPORT MIZEL MUSEUM 400 S KEARNEY DENVER CO 80224 501(C)(3) 11150 GENERAL SUPPORT JEWISH NATIONAL FUND TOTAL 42 E 69TH AVE NEW YORK NY 10021 501(C)(3) 11100 GENERAL SUPPORT TEMPLE SINAI TOTAL 3509 S GLENCOE ST DENVER CO 80237 501(C)(3) 9640 GENERAL SUPPORT DENVER ACADEMY OF TORAH 6825 E ALAMEDA AVE DENVER CO 80224 501(C)(3) 9242 GENERAL SUPPORT HILLEL ACADEMY TOTAL 450 S HUDSON ST DENVER CO 80246 501(C)(3) 9202 GENERAL SUPPORT KABBALAH EXPERIENCE TOTAL 3599 S IVANHOE ST DENVER CO 80237 501(C)(3) 9000 GENERAL SUPPORT RAMAH OUTDOOR ADVENTURE 5600 SOUTH QUEBEC STREET SUITE 250C 250C GREENWOOD VILLAGE CO 80111 501(C)(3) 8700 GENERAL SUPPORT ANTI-DEFAMATION LEAGUE MOUNTAIN STATES REGION 1120 LINCOLN STREET SUITE 1301 DENVER CO 80203 501(C)(3) 8550 GENERAL SUPPORT NATIONAL FOUNDATION OF DENTISTRY FOR THE HANDICAPPED TOTAL 1800 15TH ST DENVER CO 80202 501(C)(3) 8000 GENERAL SUPPORT NATIONAL JEWISH HEALTH TOTAL 1400 JACKSON ST DENVER CO 80206 501(C)(3) 7073 GENERAL SUPPORT TARBUT VTORAH COMMUNITY DAY SCHOOL TOTAL 5200 BONITA CANYON DR IRVINE CA 92603 501(C)(3) 6800 GENERAL SUPPORT BETH JACOB HIGH SCHOOL TOTAL 5100 W 14TH AVE DENVER CO 80204 501(C)(3) 6260 GENERAL SUPPORT CITY YEAR INC 789 SHERMAN ST STE 400 DENVER CO 80203 501(C)(3) 6000 GENERAL SUPPORT DENVER UNIVERSITYRMJHS 2000 E ABSURY STURM HALL 157 DENVER CO 80208 501(C)(3) 6000 GENERAL SUPPORT EAST HIGH ANGEL FOUNDATION TOTAL 1600 CITY PARK ESPLANADE DENVER CO 80206 501(C)(3) 6000 GENERAL SUPPORT RAMAH IN THE ROCKIES 300 S DAHLIA DENVER CO 80246 501(C)(3) 6000 GENERAL SUPPORT AMERICAN FRIENDS OF MAGEN DAVID ADOM TOTAL 352 7TH AVE SUITE 400 NEW YORK NY 10001 501(C)(3) 5970 GENERAL SUPPORT UNION FOR REFORM JUDIASM TOTAL 633 3RD AVE NEW YORK NY 10001 501(C)(3) 5700 GENERAL SUPPORT FOOD BANK OF THE ROCKIES TOTAL 10700 E 45TH AVE DENVER CO 80239 501(C)(3) 5600 GENERAL SUPPORT AMERICAN JEWISH WORLD SERVICE INC TOTAL 45 W 36TH STREET NEW YORK NY 10018 501(C)(3) 5300 GENERAL SUPPORT JEWISH CHILDREN'S ADOPTION NETWORK PO BOX 147016 DENVER CO 80214 501(C)(3) 5250 GENERAL SUPPORT ADAM'S CAMP 6767 S SPRUCE ST CENTENNIAL CO 80112 501(C)(3) 5000 GENERAL SUPPORT AMERICAN SOCIETY FOR TECHNION - ISRAEL INSTITUTE OF TECHNOLOGY INC 55 E 59TH STREET NEW YORK NY 10022 501(C)(3) 5000 GENERAL SUPPORT CHABAD JEWISH CENTER INC 9950 LONE TREE PKWY LONE TREE CO 80124 501(C)(3) 5000 GENERAL SUPPORT COLORADO LEGACY FOUNDATION 1660 LINCOLN STREET SUITE 2000 DENVER CO 80264 501(C)(3) 5000 GENERAL SUPPORT CONGREGATION BMH-BJ TOTAL 560 S MONACO PARKWAY DENVER CO 90224 501(C)(3) 5000 GENERAL SUPPORT FRIENDS OF YEMIN ORDE INC 4340 EAST-WEST HWY SUITE 202 BETHESDA MD 20814 501(C)(3) 5000 GENERAL SUPPORT OCCIDENTAL COLLEGE 1600 CAMPUS RD LOS ANGELES CA 90041 501(C)(3) 5000 GENERAL SUPPORT PILCHUCK GLASS SCHOOL 1201 316TH ST NW STANWOOD WA 98292 501(C)(3) 5000 GENERAL SUPPORT REGIS UNIVERSITY 3333 REGIS BLVD DENVER CO 80221 501(C)(3) 5000 GENERAL SUPPORT SALUS WORLD INC 3455 RINGSBY CT STE 106 DENVER CO 80216 501(C)(3) 5000 GENERAL SUPPORT TEMPLE BETH SHOLOM OF ORANGE COUNTY INC 2625 N TUSTIN AVE SANTA ANA CA 92705 501(C)(3) 5000 GENERAL SUPPORT 42 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: JEWISH COMMUNITY FOUNDATION REQUIRES AN APPLICATION PROCESS IN WHICH OTHER ORGANIZATIONS APPLY FOR FUNDS. THE APPLICATION REQUIRES THAT A REPORT BE SENT BACK TO JEWISH COMMUNITY FOUNDATION DESCRIBING HOW THE FUNDS WERE USED FOR THEIR INTENDED PURPOSE. 0 0 0 0 0 0 0 0 0 DOUG SESERMAN 77098 231295 8704 26111 3060 9180 7500 22500 6733 20201 103095 309287 0 0 A COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 196458U76 2006-03-28 3500000 PURCHASE OF SUMMER CAMP 0 0 0 A 3432729 67271 75000 3357729 2006 0 0 1 1 A 1 0 0 0 0 0 0 A 0 0 0 1 1 0 0 0 0 A 0 PART III, LINE 9, PART IV LINE 7, PART V ORGANIZATION DOES NOT HAVE A WRITTEN POLICY IN PLACE WITH REGARDS TO THESE QUESTIONS, BUT IT DOES RELY ON NATIONAL JEWISH FEDERATION BOND PROGRAM TO ENSURE THEY ARE IN COMPLIANCE WITH FEDERAL BOND REQUIREMENTS. THEY ARE CONSIDERING IMPLEMENTING THE CORRESPONDING WRITTEN PROCEDURES. PART IV, LINE 1 THE ARBITRAGE REBATE CALCULATION WAS COMPLETED ON MAY 9, 2011 AND NO ARBITRAGE REBATE WAS DUE. X 16 347404 FMV 0 1 0 FORM 990, PART V, LINE 2A: THE EMPLOYEES ARE SHARED WITH ALLIED JEWISH FEDERATION OF COLORADO (EIN: 84-0402662), WHICH IS A RELATED ORGANIZATION TO JEWISH COMMUNITY FOUNDATION. ALLIED JEWISH FEDERATION HAS ENTERED INTO A CLIENT SERVICES AGREEMENT WITH ADP TOTALSOURCE, INC., WHICH IS A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). EMPLOYEES OF ALLIED JEWISH FEDERATION ARE CONSIDERED EMPLOYEES OF BOTH ALLIED JEWISH FEDERATION AND TOTALSOURCE. ALLIED JEWISH FEDERATION DIRECTS THE EMPLOYEES IN THEIR DAY-TO-DAY DUTIES AND ACTIVITIES, AND IT RETAINS THE RIGHT TO CONTROL THE MEANS AND MANNER OF EACH EMPLOYEE'S PERFORMANCE. THE PEO ARRANGEMENT ENABLES ALLIED JEWISH FEDERATION TO COST-EFFECTIVELY OUTSOURCE CERTAIN HUMAN RESOURCE MATTERS, EMPLOYEE BENEFITS, AND PAYROLL AND WORKERS' COMPENSATION FUNCTIONS. ALTHOUGH TOTALSOURCE'S NAME APPEARS ON THE PAYCHECKS AND W-2 FORMS, THE FUNDS THAT PROVIDE THE BASIS FOR THE COMPENSATION IS PROVIDED TO TOTALSOURCE BY ALLIED JEWISH FEDERATION. FORM 990, PART VI, SECTION B, LINE 11 THE RETURN IS FIRST REVIEWED IN DETAIL BY THE DIRECTOR OF FINANCE. THE RETURN IS THEN PROVIDED TO THE CEO AND BOARD FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS COMPLIANCE OF THE CONFLICT OF INTEREST POLICY BY INQUIRING WHETHER ANY NEW CONFLICTS HAVE ARISEN AT EACH BOARD MEETING. THE ORGANIZATION DOES NOT HAVE ANY PAID EMPLOYEES, SO IT DOES NOT HAVE A PROCESS FOR DETERMINING COMPENSATION. TOP MANAGEMENT AND FINANCIAL OFFICERS ARE SHARED WITH ALLIED JEWISH FEDERATION OF COLORADO (EIN 84-0402662), WHICH IS A RELATED ORGANIZATION TO JEWISH COMMUNITY FOUNDATION. ALLIED JEWISH FEDERATION HAS A COMPENSATION COMMITTEE IN PLACE THAT USES COMPARATIVE DATA AND MAINTAINS APPROPRIATE DOCUMENTATION TO DETERMINE THE COMPENSATION FOR ALL EMPLOYEES. THE BOARD OF DIRECTORS REVIEWS THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC. THE FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THEIR WEBSITE AT WWW.JEWISHCOLORADO.ORG. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -54,544. UNRELATED BUSINESS INCOME TAXABLE LOSS -16,023. FLYING J RANCH LLC 300 S DAHLIA STREET SUITE 300 DENVER CO 80246 205896091 INVESTMENT CO 69576 3620044 N/A ALLIED JEWISH FEDERATION OF COLORADO 300 S DAHLIA STREET SUITE 300 DENVER CO 80246 840402662 SUPPORT CO 501(C)(3) LINE 7 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0