2012-05-01T10:56:11-05:00 2011-06-30 RINA ACCOUNTANCY CORPORATION 475 14TH STREET SUITE 1200 OAKLAND CA 94612 990 2010-07-01 800076298 THE MORTON L AND AMY R FRIEDKIN SUPPORTING FOUNDATION MORT 5108392900 300 GRAND AVENUE OAKLAND CA 946104826 LISA TABAK 5108392900 2012-04-26 1 HOWARD ZANGWILL 5108936908 2012-04-26 2010 2016-02-24 21:20:13Z LISA TABAK 300 GRAND AVENUE OAKLAND CA 946104826 155454 0 X N/A X 2002 CA TO CONDUCT AND SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY FOUNDATION. 7 5 0 5 -99435 -99435 80173 123148 0 0 3484 10941 -117066 -168959 -33409 -34870 0 33600 0 0 0 0 0 0 0 25787 11497 25787 45097 -59196 -79967 5468853 5546325 2427750 2439750 3041103 3106575 SUPPORT THE ACTIVITIES OF THE JEWISH COMMUNITY FOUNDATION, WORKING TO CREATE A CULTURALLY RICH, SUPPORTIVE , INCLUSIVE AND STRONG JEWISH COMMUNITY. 0 0 33600 33600 ISSUE GRANTS TO ORGANIZATIONS THAT SUPPORT THE AIMS AND PURPOSE OF JEWISH LIFE THROUGH VARIOUS SOCIAL, CULTURAL AND HUMAN NEEDS PROGRAMS. 33600 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 7 5 1 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X THE JEWISH COMMUNITY FOUNDATION 5108392900 300 GRAND AVENUE OAKLAND CA 94610 X MORTON FRIEDKIN 1.00 X 0 0 0 AMY R FRIEDKIN 1.00 X 0 0 0 DONALD CHAIKEN 1.00 X 0 0 0 LISA TABAK 1.00 X 0 0 0 AMNON RODAN 1.00 X 0 0 0 BENJAMIN STERNBERG 1.00 X 0 0 0 SANDRA BECKER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 123148 123148 8200 8200 23600 190324 -166724 -166724 -97200 -69524 2741 2741 2741 2741 K-1 FROM GMF 900003 -2235 -2235 -2235 -34870 0 -99435 -58583 33600 33600 1900 1900 606 606 ADMINISTRATIVE 8954 8954 MISCELLANEOUS 37 37 45097 33600 11497 0 7516 52715 304202 336475 937135 937135 4220000 4220000 5468853 5546325 2427000 2427000 750 12750 2427750 2439750 X 3041103 3106575 3041103 3106575 5468853 5546325 X -79967 145439 X X 0 1 1 X 0 X X X 0 0 0 THE JEWISH COMMUNITY FOUNDATION 946098382 7 1 1 1 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INVESTMENT IN GMF REALTY 937135 C 937135 INVESTMENT IN REAL ESTATE 4220000 4220000 REFUNDABLE ADVANCES - DEPOSITS 12750 12750 -34870 45097 -79967 51946 93493 145439 65472 256135 51946 236824 288770 -32635 -2235 -2235 -34870 190662 145566 145566 45096 0 45096 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE FOUNDATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF AN UNCERTAIN TAX POSITION ONLY AFTER CONSIDERING THE PROBABILITY THAT A TAX AUTHORITY WOULD SUSTAIN THE POSITION IN AN EXAMINATION. FOR TAX POSITIONS MEETING A MORE-LIKELY-THAN-NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE BENEFIT EXPECTED TO BE REALIZED UPON SETTLEMENT WITH THE TAX AUTHORITY. FOR TAX POSITIONS NOT MEETING THE THRESHOLD, NO FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. AS OF JUNE 30, 2011, THE FOUNDATION HAS HAD NO UNCERTAIN TAX POSITIONS. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS AS INCOME TAX EXPENSE. INCOME TAX RETURNS FOR THE YEAR PRIOR TO 2006 ARE NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES. THE FOUNDATION IS RELYING ON ITS TAX-EXEMPT STATUS AND ITS ADHERENCE TO ALL APPLICABLE LAWS AND REGULATIONS TO PRESERVE THAT STATUS. PART XI, LINE 8 - OTHER ADJUSTMENTS: S-CORPORATION DISTRIBUTION 46,500. RENTAL DEPRECIATION 44,758. PASS-THROUGH S-CORPORATION INCOME 2,235. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 145,566. S-CORPORATION DISTRIBUTIONS 46,500. RENTAL DEPRECIATION 44,758. PART XII, LINE 4B - OTHER ADJUSTMENTS: PASS-THROUGH S-CORPORATION INCOME -2,235. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 145,566. 1 FRIENDS OF THE ISRAEL DEFENSE FORCES 20000 TO PROVIDE GENERAL SERVICES TO THE JEWISH COMMUNITY WASHINGTON INSTITUTE FOR NEAR EAST POLICY 10000 TO PROVIDE GENERAL SERVICES TO THE COMMUNITY AT LARGE 2 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SELECTED GRANTS ARE SUBJECT TO REPORTING REQUIREMENTS. ALL GRANTS ARE GIVEN WITH THE UNDERSTANDING THAT FUNDS SHOULD BE DIRECTED TO THE PURPOSE SPECIFIED IN THE GRANT TRANSMITTAL LETTER. IF THERE IS CONCERN ABOUT FUNDS NOT BEING USED PROPERLY WE FOLLOW UP DIRECTLY WITH THE ORGANIZATION AND CAN REQUEST A REPORT AT THAT TIME. MORTON FRIEDKIN BOARD MEMBER 45100 MORTON FRIEDKIN IS AN OFFICER IN GMF REALTY, A SUBCHAPTER S CORPORATION OWNED 50% BY THE SUPPORTING FOUNDATION. GMF OWNS A BUILDING THAT IS LEASED TO THE JEWISH COMMUNITY FEDERATION OF THE GREATER EAST BAY (JCFGEB). JCFGEB ALLOWS THE JEWISH COMMUNITY FOUNDATION (TJCF) TO USE PART OF THE BUILDING. TJCF IS THE PARENT ORGANIZATION OF THIS SUPPORTING FOUNDATION.MORTON FRIEDKIN IS ALSO THE BROTHER OF GERALD FRIEDKIN, WHO IS ANOTHER OFFICER IN GMF AND WHOSE SUPPORTING FOUNDATION OWNS THE OTHER 50% OF GMF. 0 FORM 990, PART VI, SECTION A, LINE 2 MORTON AND AMY FRIEDKIN ARE HUSBAND AND WIFE. AMY FRIEDKIN IS THE MOTHER OF BENJAMIN STERNBERG. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT OF THE ORGANIZATION IS DELEGATED TO THE JEWISH COMMUNITY FOUNDATION, THE SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 A MEMBER OF THE AUDIT COMMITTEE REVIEWS THE FORM 990 BEFORE FINALIZATION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT THE ANNUAL BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION DOES NOT HAVE COMPENSATED OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 51,946. S-CORPORATION DISTRIBUTION 46,500. RENTAL DEPRECIATION 44,758. PASS-THROUGH S-CORPORATION INCOME 2,235. TOTAL TO FORM 990, PART XI, LINE 5: 145,439. FINANCIAL STATEMENTS FORM 990, PART XI, LINE 2 THIS ORGANIZATION IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF THE JEWISH COMMUNITY FOUNDATION. THE JEWISH COMMUNITY FOUNDATION 300 GRAND AVENUE OAKLAND CA 94610 946098382 ENDOWMENT FOR JEWISH SERVICES IN THE COMMUNITY CA 501(C)(3) LINE 7 0 GMF REALTY INC 300 GRAND AVENUE OAKLAND CA 94610 943243808 COMMERCIAL REAL ESTATE RENTAL CA S -2235 536257 0.50000 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 THE JEWISH COMMUNITY FOUNDATION L 23106 ACTUAL REIMBURSEMENT