2013-10-29T11:03:21-07:00 2012-12-31 HBL CPAs PC 5656 E Grant Rd Ste 200 Tucson AZ 85712 990 2012-01-01 860718936 THE JEWISH COMMUNITY FOUNDATION OF SOUTHERN ARIZONA JEWI 5205770388 3567 E Sunrise Drive Tucson AZ 85718 Bruce Beyer 2013-10-18 true MICHAEL J DEVRIES P00748581 5208863181 2012 2016-03-07 17:11:31Z X Keri Silvyn 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 17733073 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. 30 29 11 100 -182 -182 11000623 6181042 493031 157980 1068378 2239566 8658 1053 12570690 8579641 3371531 3776820 0 457030 605024 0 118566 1482045 1124313 5310606 5506157 7260084 3073484 64488616 72527231 18596928 20787277 45891688 51739954 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 5099889 3776820 157980 ProgramsThe Jewish Community Foundation of Southern Arizona 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). We sponsor 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 2012.Objectives for Fiscal Year Beginning January 1, 20131.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 in perpetuity.4.Continue an emphasis on working with local organizations to encourage planned giving among their constituencies. (See Areivim grant award under accomplishments)AccomplishmentsIn 2012, provided grants to almost 300 charitable 501(c)(3) organizations that provide health, educational, cultural and social services. Grants made from net assets totaled over $3.7 million dollars.We were one of five foundations from across the county to be selected to receive the prestigious Areivim matching grant. Areivim, a two year project, was launched the last quarter of 2010. It is a partnership between the Jewish Community Foundation of Southern Arizona and twelve participating organizations to build endowments for the future of the Jewish community. Participating organizations received incentive grants, high-quality training and support, sample marketing materials, and other services during this initiative which continued through 2012.Presented workshops to attorneys, CPAs and Financial Planners on such topics as Arizona ethics, trust administration, changes to Medicare, Social Security and Veterans benefits and other estate planning issues. 5099889 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 true false false true false false false true true true true false false true 24 0 true 11 true false false false false false false false false 0 false false false false false false false false false false X 30 29 true false false false false false false true true false false false true true true true true true false false AZ X The organization 5205770388 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 Stu Mellan 1.00 38.00 X 0 209632 31299 Steve Sim 1.00 0.00 X 0 0 0 Esther Sherberg 1.00 0.00 X 0 0 0 Martha Sampson 1.00 0.00 X 0 0 0 Howard Polster 1.00 0.00 X 0 0 0 Thomas Newman 1.00 0.00 X 0 0 0 Linda Tumarkin 1.00 0.00 X 0 0 0 Jerry Neuman 1.00 0.00 X 0 0 0 Gail Mordka 1.00 0.00 X 0 0 0 Michael Miron 1.00 0.00 X 0 0 0 Amy Lederman 1.00 0.00 X 0 0 0 Brenna Lacey 1.00 0.00 X 0 0 0 Ed Koven 1.00 0.00 X 0 0 0 Jeffrey Katz 1.00 0.00 X 0 0 0 Andra Karnofsky 1.00 0.00 X 0 0 0 Lauren Kaplan-Blinkoff 1.00 0.00 X 0 0 0 Koreen Johannessen 1.00 0.00 X 0 0 0 Jeff Jacobson 1.00 0.00 X 0 0 0 Anne Hameroff 1.00 0.00 X 0 0 0 Brina Grusin 1.00 0.00 X 0 0 0 Angie Goorman 1.00 0.00 X 0 0 0 Ann Goldfein 1.00 0.00 X 0 0 0 Jami Gan 1.00 0.00 X 0 0 0 Barry Friedman 1.00 0.00 X 0 0 0 Goggy Davidowitz 1.00 0.00 X 0 0 0 Jennifer Cassius 1.00 0.00 X 0 0 0 Steve Bush 1.00 0.00 X 0 0 0 Harold Bongarten 1.00 0.00 X 0 0 0 Dina Benita 1.00 0.00 X 0 0 0 Kathryn Unger 1.00 0.00 X 0 0 0 Jane Ash 1.00 0.00 X 0 0 0 Daniel Gasch 3.00 0.00 X X 0 0 0 James Whitehill 3.00 0.00 X X 0 0 0 Stuart Shatken 3.00 0.00 X X 0 0 0 Myron Rottenstein 3.00 0.00 X X 0 0 0 Jeremy Lite 3.00 0.00 X X 0 0 0 Bruce Beyer 3.00 0.00 X X 0 0 0 Keri Silvyn 3.00 0.00 X X 0 0 0 Carol Karsch 40.00 0.00 X 54646 0 4286 Tracy Salkowitz 40.00 0.00 X 107096 0 4240 161742 209632 39825 1 false true false SEI Investments Co One Freedom Valley Drive Oaks PA 19456 Investment Mgr 172948 1 6181042 3616929 6181042 Admin Fees-Consolidated 19457 19457 Admin Fees/Other 138523 138523 157980 2146203 -182 2146385 0 0 0 9130383 64500 9007713 93807 122670 -29307 93363 93363 52965 51912 1053 1053 0 0 0 8579641 157980 -182 2240801 3776820 3776820 0 0 0 171371 96997 52724 21650 0 347903 196915 107035 43953 10633 6018 3271 1344 34707 19644 10678 4385 40410 22873 12432 5105 0 27577 15718 8407 3452 20627 12066 6069 2492 0 0 112497 111673 584 240 42460 24419 12591 5450 69810 39513 21478 8819 26334 14905 8102 3327 28207 15965 8678 3564 0 57793 32712 17780 7301 9454 5351 2909 1194 0 13083 7405 4025 1653 0 0 18791 10636 5781 2374 640784 636669 2917 1198 Miscellaneous 56896 53590 2241 1065 0 5506157 5099889 287702 118566 500 590858 1749472 1966392 0 54000 55000 0 0 2104027 1895121 0 16396 22411 1015518 70381 1400309 945137 49179931 55283560 7857986 9654732 0 0 2125995 2114020 64488616 72527231 185382 197926 8250 18403296 20589351 18596928 20787277 X 38712194 43659584 1500595 2246361 5678899 5834009 45891688 51739954 64488616 72527231 3073484 2774782 X false true X true false X 3246665 1362271 3421763 2500623 5181042 15712364 0 0 3246665 1362271 3421763 2500623 5181042 15712364 5148571 10563793 1269067 640574 1123562 1128084 2146203 6307490 0 0 22019854 1077807 0.47970 0.54410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 268 3076861 3158314 25544010 true true 19329586 1348318 2636540 529228 67427 22717789 15147953 4713486 155113 640155 46811 19329586 13396108 484753 1761829 464564 30173 15147953 10970467 64474 2892598 510199 21232 13396108 15344522 452947 -4209973 512507 22040 11052949 0.70500 0.25700 0.03800 false false false 839853 839853 30696 415 30281 99001 68476 30525 45968 1490 44478 945137 9654732 Designated obligations 748123 Capital lease obligations 4740 Agency Funds 19836488 20589351 X 11356366 2774782 -30512 2744270 8612096 -32455 -32455 8579641 5536752 143092 143092 5393660 112497 112497 5506157 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment fees $112497 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S Expenses from consolidated entities $91180 Cost of special events $51912 Part X Part X : FIN48 Footnote In accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification No. 740-10 (ASC 740-10), the Foundation holds no uncertain tax positions and, therefore, has no policy for evaluating them. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. Endowments are held for donor restricted uses and donor advised purposes false Summer Series 29715 29715 17726 Book/Areivim 23250 23250 34186 52965 52965 51912 51912 1053 true See attached list Various Various AZ 85718 501(c)(3) 3484149 0 263 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 false true false false false false false false false false Stu Mellan 203767 5865 18340 12959 240931 Jeffrey Katz Trustee 40926 Rental of Office Space false X 38 3036538 FMV X 2 580391 FMV false true false Form 990, Part VI, Line 19 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. Form 990, Part VI, Line 15a 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). The data is compiled 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 12c 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 11b Form 990, Part VI, Line 11b: Form 990 Review Process The board formally assigned the responsibility of reviewing and approving the Form 990 to the Finance Committee. The Finance Committee meets, reviews and approves prior to filing. If there are any significant issues, the Finance Committee will bring them to the Board for informational purposes or approval. Form 990, Part VI, Line 2 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.Trustees Jami Gan and Ed Koven are first cousins. 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 JCF Tucson Holdings LLC 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 455152892 Real Estate Holdings AZ -13899 699201 N/A L2 Foundation 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 270697033 Charitable Support AZ 501(c)(3) 11 N/A true The Steven A Lightman Family Foundation 3567 E Sunrise Dr Ste 143 Tucson AZ 85718 264077303 Charitable Support AZ 501(c)(3) 11 N/A true Jewish Federation of Southern Arizona 3822 E River Road Suite 100 Tucson AZ 85718 860096795 Charitable AZ 501(c)(3) 7 N/A false false true true false false false false false false false false true false false false false false false false L2 Foundation l 13036 Cash Value The Steven A Lightman Family Foundation l 5000 Cash Value Jewish Federation of Southern Arizona c 354979 Cash Value Jewish Federation of Southern Arizona b 717934 Cash Value