2013-03-05T16:52:17-06:00 2012-06-30 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2011-07-01 010831698 JEWISH COMMUNITY FOUNDATION JEWI 3033213399 300 S DAHLIA ST SUITE 300 DENVER CO 80246 DOUG SESERMAN 3033213399 2013-03-05 1 CRAIG R CHOUN P00173718 3037409400 2011 2016-02-25 16:41:14Z DOUG SESERMAN 300 S DAHLIA ST 300 DENVER CO 80246 3363459 0 X HTTP://WWW.JCFCOLORADO.ORG X 2005 CO CENTRAL SOURCE FOR LONG-TERM PHILANTHROPY, ENDOWMENT AND GIVING IN OUR COLORADO JEWISH COMMUNITY. 14 14 0 30 -3057 -3057 1499904 2442814 187821 185551 126842 -195719 7346 41755 1821913 2474401 1520409 1575109 0 0 224560 274774 0 0 226664 630550 523497 2375519 2373380 -553606 101021 38006947 39810898 18979214 21253890 19027733 18557008 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 1704732 1575109 185551 SEE SCHEDULE O. 1704732 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 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 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 STEVE ABELMAN 5.00 X 0 0 0 DORIT FISCHER 5.00 X 0 0 0 NOEL GINSBURG 5.00 X 0 0 0 ROBERT HOCHSTADT 5.00 X 0 0 0 SOL LEFTIN 5.00 X 0 0 0 HOWARD LERMAN 5.00 X 0 0 0 CINTRA POLLACK 5.00 X 0 0 0 KIM SCHNEIDER MALEK 5.00 X 0 0 0 JACKIE WONG 5.00 X 0 0 0 DIRK BIRD 50.00 X 123333 0 23508 DOUG SESERMAN 50.00 X 89061 267182 59084 CATHERINE KITE 50.00 X 29979 89936 30743 242373 357118 113335 1 0 1 0 0 482939 1959875 615675 2442814 PROGRAM FEES 812900 169201 169201 PROGRAM EVENTS 812900 16350 16350 185551 281715 281715 44812 0 44812 44812 44812 318606 93018 289058 600000 29548 -506982 -477434 -477434 UBTI - PARTNERSHIP K-1 900099 -3057 -3057 -3057 2474401 185551 -3057 -150907 1575109 1575109 167140 50142 50142 66856 51400 5140 41120 5140 5086 509 4068 509 41298 4130 33038 4130 9850 1970 3940 3940 325530 62059 117382 146089 25190 25190 20385 20385 50942 50942 127 127 4107 4107 6723 6723 4500 4500 2500 2500 7363 7363 1566 1566 59410 59410 5197 5197 9289 9289 MISCELLANEOUS EXPENSE 668 668 2373380 1704732 441984 226664 2664004 2431826 2055959 2320362 3510478 167007 3346790 3343471 23915877 26505178 6010584 5196084 13733 13977 38006947 39810898 41837 25878 1645143 1343691 3444410 3446634 13847824 16437687 18979214 21253890 X 12324738 12139322 2336432 2026505 4366563 4391181 19027733 18557008 38006947 39810898 X 101021 -571746 X 0 1 1 X 0 X 1747693 1810247 1185908 1499904 2442814 8686566 1747693 1810247 1185908 1499904 2442814 8686566 1222952 7463614 210533 615321 588166 135738 326527 1876285 25494 25494 4769 9022 37 13828 10602173 962282 0.70400 0.60930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 102 1595758 1261828 11279059 1 1 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 8761 739 3343471 CSV - LIFE INSURANCE 206933 F SPLIT INTEREST GIFTS 2145807 F REAL ESTATE 865000 C LIMITED PARTNERSHIPS 1233450 C LOAN PARTICIPATION AGREEMENTS 744894 F 5196084 FUNDS HELD ON BEHALF OF OTHERS 16264131 PAYABLE TO ALLIED JEWISH FEDERATION 173556 16437687 2474401 2373380 101021 -566588 -5235 -571823 -470802 1880870 -566588 -8292 -574880 2455750 21708 -3057 18651 2474401 2351672 0 2351672 21708 21708 2373380 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2012 AND 2011. 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, 2012 AND 2011. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2009 THROUGH THE CURRENT YEAR FOR THE FEDERAL RETURN AND 2008 THROUGH THE CURRENT YEAR FOR THE COLORADO RETURN. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -8,292. UNRELATED BUSINESS INCOME TAXABLE LOSS 3,057. TOTAL TO SCHEDULE D, PART XI, LINE 8: -5,235. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -8,292. PART XII, LINE 4B - OTHER ADJUSTMENTS: UNRELATED BUSINESS TAXABLE INCOME -3,057. 1 AISH DENVER 9500 E BELLEVIEW AVE GREENWOOD VILLAGE CO 80111 501(C)(3) 7500 GENERAL SUPPORT ALLIED JEWISH FEDERATION OF COLORADO 300 S DAHLIA ST DENVER CO 80246 501(C)(3) 716104 GENERAL SUPPORT AMERICAN SOCIETY FOR TECHNION - ISRAEL INSTITUTE OF TECHNOLOGY INC 55 E 59TH STREET NEW YORK NY 10022 501(C)(3) 27500 GENERAL SUPPORT ANTI-DEFAMATION LEAGUE MOUNTAIN STATES REGION 1120 LINCOLN STREET SUITE 1301 DENVER CO 80203 501(C)(3) 9380 GENERAL SUPPORT ANTI-DEFAMATION LEAGUE NY 605 THIRD AVENUE 10TH FLOOR NEW YORK NY 10158 501(C)(3) 15500 GENERAL SUPPORT CHABAD JEWISH CENTER INC 9950 LONE TREE PKWY LONG TREE CO 80124 501(C)(3) 15500 GENERAL SUPPORT CITY YEAR INC 789 SHERMAN ST STE 400 DENVER CO 80203 501(C)(3) 7750 GENERAL SUPPORT COLORADO AGENCY FOR JEWISH EDUCATION 300 S DAHLIA ST SUITE 101 DENVER CO 80246 501(C)(3) 20028 GENERAL SUPPORT COMMUNITY FOOD SHARE INC 6363 HORIZON LANE LONGMONT CO 80503 501(C)(3) 14250 GENERAL SUPPORT CONGREGATION BETH AM 26790 ARASTRADERO RD LOS ALTOS HILLS CA 94022 501(C)(3) 8000 GENERAL SUPPORT CONGREGATION EMANUEL 51 GRAPE ST DENVER CO 80220 501(C)(3) 41377 GENERAL SUPPORT CONGREGATION HARHASHEM 3950 BASELINE ROAD BOULDER CO 80303 501(C)(3) 6400 GENERAL SUPPORT DENVER ACADEMY OF TORAH 6825 E ALAMEDA AVE DENVER CO 80224 501(C)(3) 72604 GENERAL SUPPORT DENVER COMMUNITY KOLLEL 1516 XAVIER STREET 301 DENVER CO 80204 501(C)(3) 12458 GENERAL SUPPORT DENVER HEBREW EDUCATIONAL ALLIANCE 3600 S IVANHOE ST DENVER CO 80237 501(C)(3) 18000 GENERAL SUPPORT DENVER JEWISH DAY SCHOOL 2450 S WABASH DENVER CO 80231 501(C)(3) 10600 GENERAL SUPPORT DENVER SCHOLARSHIP FOUNDATION 303 E 17TH AVE SUITE 200 DENVER CO 80203 501(C)(3) 20000 GENERAL SUPPORT HOSPICE OF METRO DENVER INC 501 S CHERRY STREET 700 DENVER CO 80246 501(C)(3) 41500 GENERAL SUPPORT INDIANAPOLIS HEBREW CONGREGATION INC 6501 N MERIDAN STREET INDIANAPOLIS IN 46260 501(C)(3) 5550 GENERAL SUPPORT JEWISH COMMUNITY CENTER 350 S DAHLIA ST DENVER CO 80246 501(C)(3) 46185 GENERAL SUPPORT JEWISH COMMUNITY FOUNDATION OF COLORADO 300 S DAHLIA ST DENVER CO 80246 501(C)(3) 7520 GENERAL SUPPORT JEWISH FAMILY SERVICE OF COLORADO INC 3201 S TAMARAC DR DENVER CO 80231 501(C)(3) 10000 GENERAL SUPPORT JEWISH FAMILY SERVICE OF COLORADO INC 3201 S TAMARAC DR DENVER CO 80231 501(C)(3) 81610 GENERAL SUPPORT KESHET OF THE ROCKIES 300 S DAHLIA SUITE 202 DENVER CO 80246 501(C)(3) 22250 GENERAL SUPPORT MIZEL MUSEUM 400 S KEARNEY DENVER CO 80224 501(C)(3) 10500 GENERAL SUPPORT NANCY DAVIS FOUNDATION FOR MULTIPLE SCLEROSIS 1801 AVENUE OF THE STARS LOS ANGELES CA 90067 501(C)(3) 10000 GENERAL SUPPORT RAMAH OUTDOOR ADVENTURE 5600 SOUTH QUEBEC STREET SUITE 250C 250C GREENWOOD VILLAGE CO 80111 501(C)(3) 21300 GENERAL SUPPORT DENVER UNIVERSITYRMJHS 2000 E ABSURY STURM HALL 157 DENVER CO 80208 501(C)(3) 6000 GENERAL SUPPORT ROSE COMMUNITY FOUNDATION 600 S CHERRY ST SUITE 1200 DENVER CO 80246 501(C)(3) 10250 GENERAL SUPPORT SHALOM PARK DBA SHALOM CARES 14800 E BELLEVIEW DRIVE AURORA CO 80015 501(C)(3) 27200 GENERAL SUPPORT THE JEWISH EXPERIENCE CENTER 350 SOUTH DAHLIA STREET DENVER CO 80246 501(C)(3) 11360 GENERAL SUPPORT THE JEWISH FEDERATIONS OF NORTH AMERICA 14724 VENTURA BLVD 400 SHERMAN OAKS CA 91403 501(C)(3) 23790 GENERAL SUPPORT YESHIVA TORAS CHAIM 1555 STUART STREET DENVER CO 80204 501(C)(3) 7518 GENERAL SUPPORT 33 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 74842 224526 11159 33476 3060 9180 7450 22350 7321 21963 103832 311495 0 0 CATHERINE KITE 29354 88061 625 1875 0 0 549 1648 7136 21410 37664 112994 0 0 COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY 840896727 196458U76 2006-03-28 3500000 PURCHASE OF SUMMER CAMP 0 0 0 3432729 67271 75000 3357729 2006 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 PART IV, LINE 1 THE ARBITRAGE REBATE CALCULATION WAS COMPLETED ON MAY 9, 2011 AND NO ARBITRAGE REBATE WAS DUE. X 4 615675 FMV 0 1 0 PROGRAM SERVICE STATEMENT FORM 990, PART III, LINE 4A 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 153 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 12 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. FORM 990, PART VI, SECTION B, LINE 11 THE RETURN IS FIRST REVIEWED IN DETAIL BY THE DIRECTOR OF FINANCE. THE RETURN IS THEN PRESENTED TO THE CEO AND TO THE FINANCIAL OVERSIGHT GROUP. UPON THEIR APPROVAL OF THE RETURN, IT IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. 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 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 5: NET UNREALIZED LOSSES ON INVESTMENTS: -566,588. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -8,292. UNRELATED BUSINESS INCOME TAXABLE LOSS 3,057. PRIOR PERIOD AUDIT ADJUSTMENT- A/P 77. TOTAL TO FORM 990, PART XI, LINE 5: -571,746. EMPLOYEES OF JEWISH COMMUNITY FOUNDATION PART V, LINE 2A THE ORGANIZATION DOES NOT HAVE ITS OWN EMPLOYEES. 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. FLYING J RANCH LLC 300 S DAHLIA STREET SUITE 300 DENVER CO 80246 205896091 INVESTMENT CO 34811 3591078 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 1 1 1 0 0 0