2014-08-05T13:46:52-07:00 2013-12-31 HBL CPAs PC 5656 E Grant Rd Ste 200 Tucson AZ 85712 990 2013-01-01 860718936 THE JEWISH COMMUNITY FOUNDATION OF SOUTHERN ARIZONA JEWI 5205770388 3567 E Sunrise Drive Tucson AZ 85718 Bruce Beyer Treasurer 2014-08-01 true MICHAEL J DEVRIES P00748581 5208863181 2013 2015-11-30 17:44:51Z Keri Silvyn 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 44513468 false false X www.jcftucson.org X 1992 AZ Empowering individuals and families today to invest in a stronger Jewish and global community for tomorrow. 29 29 11 100 -2903 -2903 6181042 6243021 157980 175414 2239566 1325732 1053 1406012 8579641 9150179 3776820 3575481 0 605024 670018 0 120802 1124313 1187013 5506157 5432512 3073484 3717667 72527231 85296972 20787277 24137440 51739954 61159532 JCF is an affiliated corporation of the Jewish Federation of Southern Arizona. Our mission is: Empowering individuals and families today to invest in a stronger Jewish and global community for tomorrow. false false 4984003 3575481 175414 ProgramsThe Jewish Community Foundation of Southern Arizona (JCF) provides services for individual donors and non-profit organizations that house funds with the Foundation, including fund investment, management and reporting; field of interest research; and consultations with professional advisors. JCF works with individual donors to develop Legacy plans to fund endowments through testamentary provisions in their wills, trust, life insurance policies, etc. It also manages Donor Advised Funds and teen philanthropy funds (Bnai Tzedek Tucson).JCF sponsored educational programs on estate planning, legacy planning and funding opportunities for donors and the community at large; along with continuing education seminars for professional advisors. There were no significant changes to our programs in 2013.Objectives for Fiscal Year Beginning January 1, 20141. Continue to fund worthy programs via grants and philanthropic distributions. 2. Continue to promote endowments to support the Jewish community's institutions in perpetuity. 3. Continue to promote legacy planning and encourage donors to support the organizations they care about.4. Continue an emphasis on working with local organizations to encourage planned giving among their constituencies. 2013 Accomplishments JCF distributed grants to almost 300 charitable 501(c)(3) organizations that provide health, educational, cultural and social services. Grants made from net assets totaled almost $3.5 million dollars. During the year, the Foundation development staff worked with hundreds of donors who created legacy plans and opened funds to support the organizations and causes they care most about now and long into the future. JCF presented educational workshops to attorneys, CPAs and financial planners on the topics of Arizona ethics, trust administration, administering unusual assets and other estate planning issues. 4984003 true true false false false true false false false true true true false false true true false true false false false false false false true false false true false true false false false false false false false false false false false true false false false true true true true false false true 22 0 true 11 true false false false false false false false false 0 false false false false false false false false false false X 29 29 true false false false false false false true true false false false true true true true true true false false X The organization 5205770388 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 Keri Silvyn President 3.00 0.00 X X 0 0 0 Bruce Beyer VP/Treasurer 3.00 0.00 X X 0 0 0 Jeremy Lite Vice President 3.00 0.00 X X 0 0 0 Myron Rottenstein Vice President 3.00 0.00 X X 0 0 0 Stuart Shatken Vice President 3.00 0.00 X X 0 0 0 James Whitehill VP/Secretary 3.00 0.00 X X 0 0 0 Daniel Gasch Immed Past Pres 3.00 0.00 X X 0 0 0 Jane Ash Trustee 1.00 0.00 X 0 0 0 Dina Benita Trustee 1.00 0.00 X 0 0 0 Steve Bush Trustee 1.00 0.00 X 0 0 0 Jennifer Cassius Trustee 1.00 0.00 X 0 0 0 Goggy Davidowitz Trustee 1.00 0.00 X 0 0 0 Barry Friedman Trustee 1.00 0.00 X 0 0 0 Angie Goorman Trustee 1.00 0.00 X 0 0 0 Brina Grusin Trustee 1.00 0.00 X 0 0 0 Anne Hameroff Trustee 1.00 0.00 X 0 0 0 Jeff Jacobson Trustee 1.00 0.00 X 0 0 0 Lauren Kaplan Blinkoff Trustee 1.00 0.00 X 0 0 0 Andra Karnofsky Trustee 1.00 0.00 X 0 0 0 Jeffrey Katz Trustee 1.00 0.00 X 0 0 0 Ed Koven Trustee 1.00 0.00 X 0 0 0 Brenna Lacey Trustee - Life 1.00 0.00 X 0 0 0 Evan Mendelson Trustee 1.00 0.00 X 0 0 0 Michael Miron Trustee 1.00 0.00 X 0 0 0 Jerry Neuman Trustee - Life 1.00 0.00 X 0 0 0 Thomas Newman Trustee 1.00 0.00 X 0 0 0 Howard Polster Trustee 1.00 0.00 X 0 0 0 Esther Sherberg Trustee 1.00 0.00 X 0 0 0 Steve Sim Trustee 1.00 0.00 X 0 0 0 Kathryn Unger Trustee 1.00 0.00 X 0 0 0 Stu Mellan JFSA - VP/Staff 1.00 38.00 X 0 221969 32875 Tracy Salkowitz Executive Dir. 40.00 0.00 X 183961 0 14040 JANE ESPINOZA CFO 40.00 0.00 X 91342 0 14024 275303 221969 60939 1 false true false SEI Investments Co One Freedom Valley Drive Oaks PA 19456 Investment Mgr 218490 1 11500 6231521 5045456 6243021 Admin Fees/Other 157086 157086 Admin Fees-Consolidated 18328 18328 175414 1015143 -2903 1018046 0 0 0 35634603 22259 35346272 1 288331 22258 310589 310589 22808 11500 17016 5792 5792 0 0 PARTNERSHIP GAIN OR LOSS 1400220 1400220 1400220 9150179 175414 -2903 2734647 3575481 3575481 0 0 0 303367 167363 99447 36557 0 277041 152840 90817 33384 9804 5409 3214 1181 39799 21957 13046 4796 40007 22071 13115 4821 0 9076 5063 2934 1079 21560 12567 6576 2417 0 0 139993 138658 737 598 12490 6891 4094 1505 48577 26799 15925 5853 22268 12285 7300 2683 41869 23099 13725 5045 0 68011 25059 31407 11545 1775 979 582 214 0 39840 21979 13060 4801 0 0 19477 10745 6385 2347 645082 640515 3339 1228 MISCELLANEOUS 116995 114243 2004 748 0 5432512 4984003 327707 120802 590858 258102 1966392 1306329 0 55000 1000000 0 0 1895121 1817367 0 22411 24152 963346 89859 945137 873487 55283560 63286652 9654732 14131288 0 0 2114020 2599595 72527231 85296972 197926 162423 4524 20589351 23970493 20787277 24137440 X 43659584 51807881 2246361 3514556 5834009 5837095 51739954 61159532 72527231 85296972 3717667 5701911 X false true X true false X 1362271 3421763 2500623 5181042 6243021 18708720 0 0 1362271 3421763 2500623 5181042 6243021 18708720 8292440 10416280 712239 218412 913870 1390859 1018046 4253426 15735 15735 0 22977881 1153687 0.45330 0.47970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 229 5705847 2635526 30738386 true true 22717789 1231008 3384481 897291 86710 26349277 19329586 1348318 2636540 529228 67427 22717789 15147953 4713486 155113 640155 46811 19329586 13396108 484753 1761829 464564 30173 15147953 10970467 64474 2892598 510199 21232 13396108 0.71800 0.22200 0.06000 false false false 786269 786269 30696 5393 25303 99001 76361 22640 47380 8105 39275 873487 14131288 Agency Funds 23257010 Designated obligations 713483 23970493 X 14818205 5701911 -32573 5669338 9148867 1312 1312 9150179 5381166 89537 89537 5291629 140883 140883 5432512 Part V, Line 4: Intended uses of the endowment fund. Endowments are held for donor restricted uses and donor advised purposes Part X : FIN48 Footnote The Foundation has not identified any uncertain tax positions that require reporting under U.S. generally accepted accounting principles. The Foundation would recognize interest related to any such uncertainties in interest expense and penalties in operating expenses. During the years ended December 31, 2013 and 2012, the Foundation recognized no such interest or penalties. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Cost of special events $-17016 Fees received from consolidated entities $18328 Part XII, Line 2d: Other expenses and losses per audited F/S Expenses from consolidated entities $72521 Cost of special events $17016 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment fees $140883 false Summer Series 34308 11500 22808 17016 34308 11500 22808 17016 17016 5792 true See attached list Various Various AZ 85718 501(c)(3) 3171012 0 58 0 Grantmaker's Description of How Grants are Used Grants can only be distributed to 501(c)(3) organizations. Before distributions are made the organization is vetted by obtaining a copy of their IRS Determination Letter, contact information, and a copy of their mission statement. We obtain the organizations IRS status on GuideStars Charity Check, which combines information from the IRS Determination letter, the IRS Pub 78, and the IRS BMF (Business Master File) reports. [IRS Revenue Procedure 2009-32 allows grantors to rely on third-party resources, such as GuideStar Charity Check, to obtain required Business Master File (BMF) data concerning a potential grantees public charity classification under section 509(a)(1),(2) or (3)]Our board approves all new organizations before distributions are made. Annually the board re-approves our entire list of organizations after we have verified that their 501(c)(3) status is still in good order.Distributions for grants made for restricted purposes are accompanied with a letter stating that the funds can only be used for that purpose. The letters also include the following notation: This grant is made to your organization through the Jewish Community Foundation of Southern Arizona. By accepting this check, your organization certifies to the Jewish Community Foundation that no tangible benefit, goods, or services are received by any individuals or entities connected with the above-mentioned gift. These funds cannot be used for meeting pledge obligations already made.Restricted purpose grants that are to be made annually from endowment funds require that the organization provide us with a report of how the funds were used before the next years grant will be distributed.Grants awarded under our competitive grants program require periodic reporting including copies of invoices and other supporting document prior to distributing funds to ensure funds are being used for the purpose intended.We have a fulltime Grants Manager who is responsible for overseeing grant compliance.We do not make grants to individuals. X X X X X false false false false false false false false false false Stu Mellan JFSA - VP/Staff 216104 5865 19449 13426 254844 Tracy Salkowitz Executive Dir. 179000 4961 4605 9435 198001 X 46 1667009 FMV X 1 3378447 FMV false true false Client Note 1 Client Note 1 - Controlled Foreign Partnership ReportingThe taxpayer was required to file Form 8865, but is not doing so under the constructive owners exception. The taxpayer has an interest in the following entity which filed Form 8865:1818 Partners, LP140 BroadwayNew York, NY 10005-1101The taxpayer would have had to file Form 8865 for its indirect ownership in the entity listed below but for this exception:1818 Master Partners, Ltd.140 BroadwayNew York, NY 10005-1101 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Trustee Keri Silvyn is Trustee James Whitehill's step sister-in-law. Form 990, Part VI, Line 11b: Form 990 Review Process The board has formally assigned the responsibility of reviewing and approving the Form 990 to the Finance Committee which reviews it thoroughly prior to filing. If there are any significant matters they are brought to the Board's attention. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Annually every board member is asked to sign a Conflict of Interest Statement as well as complete a form which discloses certain personal and business relationships. The board makes it a practice to put the following reminder on every written agenda that reads Board members must disclose any potential conflict of interest related to the following agenda as well as topics discussed during the meeting. Periodically board members are also verbally reminded at the meeting to disclose any potential conflicts. In addition all employees and committee members are also required to sign a Conflict of Interest Statement. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Comparative data from other similar Jewish Community Foundations, local secular foundations and JFSA was gathered from their Form 990 Schedule J (Officers, Directors, Trustees, Key Employees and Highest Compensated Employees). Additional data is obtained from the Council on Foundations which conducts annual compensation surveys. The data is compliled and the designated task force or committee makes a recommendation as to the appropriateness of the executive director/CEO's compensation. Its recommendation is brought to the board for approval.The executive director/CEO's written contract was approved by the board prior to its execution effective 6/29/12. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The policy of the Jewish Community Foundation is upon request, to make its audited financial statements and Conflict of Interest Policy available for viewing at the office of the Foundation. JCF Tucson Holdings LLC 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 455152892 Real Estate Holdings AZ 12625 681798 N/A Jewish Federation of Southern AZ 3822 E River Road Suite 100 Tucson AZ 85718 860096795 Charitable AZ 501(c)(3) 7 N/A false The Steven A Lightman Family Fdn 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 264077303 Charitable Support AZ 501(c)(3) 11 N/A true L2 Foundation 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 270697033 Charitable Support AZ 501(c)(3) 11 N/A true false true true false false false false false false false false true false false false false false false false Jewish Federation of Southern AZ b 680105 Cash Value Jewish Federation of Southern AZ c 363697 Cash Value The Steven A Lightman Family Fdn l 5000 CASH VALUE L2 Foundation l 13328 CASH VALUE