2012-03-06T15:53:55-05:00 2011-06-30 EHRHARDT KEEFE STEINER & HOTTMAN PC 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372843 990 2010-07-01 010831698 Jewish Community Foundation JEWI 3033213399 300 S Dahlia St Suite 300 Denver CO 80246 Doug Seserman 2012-03-02 CRAIG R CHOUN 3037409400 2010 2016-02-24 21:20:13Z Doug Seserman 300 S Dahlia St Suite 300 Denver CO 80246 1960283 false X http://www.jcfcolorado.org X 2005 CO The mission of Jewish Community Foundation is to be the central source for long-term philanthropy, endowment and planned giving for individuals and institutions in our Colorado Jewish community. 12 12 0 100 -2654 -2654 2905551 1499904 162745 187821 620178 126842 -5116 7346 3683358 1821913 3176324 1520409 0 0 260941 224560 0 0 195942 769598 630550 4206863 2375519 -523505 -553606 34091074 38006947 17173552 18979214 16917522 19027733 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. false false 1664803 1520409 187821 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. 1664803 true true false false true false false false true true true false false true true false true false false false false false false false false false true false true true false false false false false false false false false false true false false false true true true true false false true X 2 0 true 0 true true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true false false false X SHERE KAHN 3033166482 300 S DAHLIA STREET DENVER CO 80246 Bruce Plotkin 10.0 X X 0 0 0 Ruth Malman 10.0 X X 0 0 0 Sheldon Smith 5.0 X 0 0 0 Howard Lerman 10.0 X X 0 0 0 Rich Cohn 10.0 X X 0 0 0 Steve Abelman 5.0 X 0 0 0 Dorit Fischer 5.0 X 0 0 0 Noel Ginsburg 5.0 X 0 0 0 Robert Hochstadt 5.0 X 0 0 0 Kim Schneider Malek 5.0 X 0 0 0 Leslie Sidell 5.0 X 0 0 0 Marc Spritzer 5.0 X 0 0 0 Steve Stark 5.0 X 0 0 0 Gary Wagner 5.0 X 0 0 0 Doug Seserman 60.0 X 78891 236674 55179 Catherine Kite 50.0 X 29532 88596 24791 Dirk Bird 50.0 X 105229 5538 21691 213652 330808 101661 1 false true false 0 461523 1038381 150030 1499904 PROGRAM EVENTS 812900 20400 20400 PROGRAM FEES 812900 167421 167421 187821 125738 125738 0 0 10000 10000 10000 10000 139474 138370 1104 1104 1104 0 0 0 UBTI - PARTNERSHIP K-1S 900099 -2654 -2654 -2654 1821913 187821 -2654 136842 1520409 1520409 0 0 0 137470 41241 41241 54988 0 48000 4800 38400 4800 768 614 154 27592 2759 22074 2759 10730 2587 4799 3344 331744 70385 131462 129897 7671 7671 42064 42064 0 0 51901 51901 17315 17315 8158 7858 300 6211 6211 4351 4351 0 1718 1718 3676 3676 0 13358 6736 6622 62918 62918 0 6782 6782 6975 6975 ACCOUNT ADMINISTRATION EXPENSE 56600 56600 MISCELLANEOUS EXPENSE 9108 8028 1080 2375519 1664803 514774 195942 1596595 2664004 1648360 2055959 3510479 163689 3352326 3346790 21410267 23915877 6065890 6010584 17636 13733 34091074 38006947 270470 41837 1531639 1645143 3442186 3444410 11929257 13847824 17173552 18979214 X 10523666 12324738 2485606 2336432 3908250 4366563 16917522 19027733 34091074 38006947 X -553606 2663817 X false true true X false X 5137737 1747693 1810247 1185908 1499904 11381489 5137737 1747693 1810247 1185908 1499904 11381489 2697849 8683640 1232002 210533 615321 588166 135738 2781760 39293 25494 0 0 0 64787 10211 4769 9022 37 0 24039 14252075 924291 0.60929 0.63827 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 87 795206 1089497 10792732 true true 3600113 196749 534367 278409 4052820 3331351 78366 311760 121364 3600113 3579742 137095 -271580 113906 3331351 0.99496 0.00504 false false 3044604 3044604 19121 19121 0 139125 136396 2729 9500 8172 1328 298129 298129 3346790 CSV - LIFE INSURANCE 200013 F SPLIT INTEREST GIFTS 2588521 F REAL ESTATE 865000 C LIMITED PARTNERSHIPS 1046600 C LOAN PARTICIPATION AGREEMENTS 1310450 F 6010584 0 FUNDS HELD ON BEHALF OF OTHERS 13823917 PAYABLE TO ALLIED JEWISH FEDERATION 23907 13847824 1821913 2375519 -553606 2319070 -153473 2165597 1611991 3941109 2319070 -141540 2177530 1763579 60988 -2654 58334 1821913 2329118 14587 14587 2314531 60988 60988 2375519 FIN 48 Footnote 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, 2011 and 2010. 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, 2011 and 2010. Tax years that remain subject to examination include 2008 through the current year for the federal return and 2007 through the current year for the Colorado return. During the year ended June 30, 2010, the Foundation was notified of an Internal Revenue Service examination for the year ended June 30, 2007. The examination began in April 2010 and has not been completed as of the date of the auditors' report. Management does not believe there will be any changes to the return filed for the year ended June 30, 2007 based upon this examination. Because the outcome of this examination is uncertain, no amounts have been accrued as of June 30, 2011 or 2010. Reconciliation of Net Assets Part XI, Line 8 Net Income from Supporting Foundations $ (1,884) Unrelated Business Income Taxable Loss 2,654 Change in Value of Split Interest Agreements (154,243) ---------- Total $ (153,473) Reconciliation of Revenue Part XII, Line 2d Revenue Recognized by Supporting Entities $ 12,703 Change in Value of Split Interest Agreements $ (154,243) -------- Total $ (141,540) Reconciliation of Revenue Part XII, Line 4b Unrelated Business Taxable Income $ (2,654) Reconciliation of Expenses Part XIII, Line 2d Expenses Recognized by Supporting Entities $ 14,587 true ALLIED JEWISH FEDERATION -COLO 300 S DAHLIA STREET DENVER CO 80246 501(C)(3) 639158 General Support SHALOM PARK 14800 E BELLEVIEW DRIVE AURORA CO 80015 501(C)(3) 132344 General Support Jewish Family Service of Colo 3201 S Tamarac Dr Denver CO 80237 501(C)(3) 102784 General Support DENVER ACADEMY OF TORAH 6825 E ALAMEDA AVE DENVER CO 80224 501(C)(3) 91781 General Support AMERICAN SOCIETY FOR TECHNION 55 EAST 59TH STREET NEW YORK NY 10022 501(C)(3) 50000 General Support ROSE COMMUNITY FOUNDATION 600 S CHERRY ST SUITE 1200 DENVER CO 80246 501(C)(3) 48988 General Support DENVER JEWISH DAY SCHOOL 2450 S WABASH DENVER CO 80231 501(C)(3) 42668 General Support ANTI-DEFAMATION LEAGUE 1120 LINCOLN STREET SUITE 1301 DENVER CO 80203 501(C)(3) 49200 General Support THE DENVER HOSPICE 501 S CHERRY STREET SUITE 700 DENVER CO 80246 501(C)(3) 30000 General Support JEWISH COMMUNITY CENTER 350 S DAHLIA ST DENVER CO 80246 501(C)(3) 23984 General Support KESHET OF THE ROCKIES P O BOX 200726 DENVER CO 80220 501(C)(3) 22500 General Support DENVER SCHOLARSHIP FOUNDATION 303 E 17TH AVE SUITE 200 DENVER CO 80203 501(C)(3) 21000 General Support COLORADO AGENCY FOR JEWISH EDUCATION 300 S DAHLIA ST SUITE 101 DENVER CO 80246 501(C)(3) 15640 General Support DENVER HEBREW EDUC ALLIANCE 3600 S IVANHOE ST DENVER CO 80237 501(C)(3) 14040 General Support THE JEWISH EXPERIENCE CENTER 350 S DAHLIA STREET DENVER CO 80246 501(C)(3) 12600 General Support CHILDREN'S HOSPITAL FOUNDATION 13123 EAST 16TH AVE BOX 045 AURORA CO 80045 501(C)(3) 10000 General Support GLOBAL DOWN SYNDROME FOUNDATION 3300 E FIRST AVE SUITE 390 DENVER CO 80206 501(C)(3) 10000 General Support YESHIVA TORAS CHAIM 1555 Stuart Street Denver CO 80204 501(C)(3) 9800 General Support AMERICAN COMMITTEE FORWEIZMANN INSTITUTE 633 3RD AVE NEW YORK NY 10017 501(C)(3) 9663 General Support TEMPLE EMANUEL 51 GRAPE STREET DENVER CO 80220 501(C)(3) 9000 General Support MIZEL MUSEUM 400 S KEARNEY DENVER CO 80224 501(C)(3) 7500 General Support CONGREGATION HAR HASHEM 3950 BASELINE ROAD BOULDER CO 80303 501(C)(3) 6764 General Support WALKING STICK FOUNDATION 1059 BURTONWOOD AVENUE THOUSAND OAKS CA 91360 501(C)(3) 6500 General Support JEWISH NATIONAL FUND MOUNTAIN STATE OFFICE 950 17TH STREET SUITE 2400 DENVER CO 80202 501(C)(3) 6300 General Support COMMUNITY FOOD SHARE OF BOULDER 6363 HORIZON LANE LONGMONT CO 80503 501(C)(3) 6250 General Support DENVER UNIVERSITYRMJHS 2000 E ABSURY STURM HALL 157 DENVER CO 80208 501(C)(3) 6000 General Support PLANNED PARENTHOOD OF THE ROCKY MOUNTAINS 950 BROADWAY DENVER CO 80203 501(C)(3) 5500 General Support NATIONAL FDTN OF DENTISTRY FOR THE HANDICAP 1800 15TH STREET SUITE 1 DENVER CO 80203 501(C)(3) 5300 General Support 28 Procedures for Monitoring Use of Grants 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. X X X X X false false false false false false false false false Doug Seserman 71636 214909 7255 21765 0 0 5000 15000 8795 26384 92686 278058 0 0 Colorado Educational and Cultural Facilities 840896727 196458U76 2006-03-28 3500000 Purchase of Summer Camp false false false 3432729 67271 75000 3357729 2006 false false true true true false false false true 0.00000 0.00000 0.00000 true false true false false false false X 5 150030 FMV 0 false true false Conflict of Interest Policy 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. Process for Determining Compensation Part VI, Section B, Line 15 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. Documents Available to the Public 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. Board Review of Form 990 Part VI, Section B, Line 11B 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. 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. Reconciliation of Net Assets Part XI, Line 5 Unrealized Gains $ 2,179,707 Unrelated Business Income Taxable Loss 2,654 Change in Value of Split Interest Agreements (154,243) Transfer of supporting foundation Net Assets 635,699 ---------- Total $ 2,663,817 Flying J Ranch LLC 300 S Dahlia Street Suite 300 Denver CO 80246 205896091 Investment CO 3 3656491 NA Allied Jewish Federation of Colorado 300 S Dahlia Street Suite 300 Denver CO 80246 840402662 Support CO 501(c)(3) line 7 NA J&R Pluss Supporting Foundation 300 S Dahlia Street Suite 300 Denver CO 80246 841586867 Support CO 501(c)(3) Line 11, I JCF false true true false false false false false false false false false true true false false false true J&R Pluss Supporting Foundation r 635699