2011-05-16T17:13:22-05:00 2010-06-30 EHRHARDT KEEFE STEINER & HOTTMAN PC 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372843 990 2009-07-01 010831698 Jewish Community Foundation JEWI 3033213399 300 S Dahlia St Suite 300 Denver CO 80246 Doug Seserman 2011-05-16 CRAIG R CHOUN 3037409400 2009 2016-02-24 21:20:13Z Doug Seserman 300 S Dahlia St Suite 300 Denver CO 80246 9486999 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 -15986 -15986 1810247 2905551 187391 162745 390623 620178 18189 -5116 2406450 3683358 1707918 3176324 0 0 513500 260941 30115 0 212561 581874 769598 2833407 4206863 -426957 -523505 33815471 34076382 17017117 17158860 16798354 16917522 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 3353574 3176324 162745 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 195 individual fund 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. 3353574 true true false false true false 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 false false true 3 0 true 0 true true false false false false false false false false false false false 12 12 false false false false false false false true true false false true true true true true true false false false X CATHERINE KITE 3033166457 300 S DAHLIA STREET DENVER CO 80246 Rich Cohn 5.0 X 0 0 0 Dorit Fischer 7.0 X 0 0 0 Robert Hochstadt 5.0 X 0 0 0 Howard Lerman 10.0 X X 0 0 0 Ruth Malman 10.0 X X 0 0 0 Bruce Plotkin 10.0 X X 0 0 0 Leslie Sidell 5.0 X 0 0 0 Sheldon Smith 5.0 X 0 0 0 Jane Stein 5.0 X 0 0 0 Gary Wagner 5.0 X 0 0 0 Noel Ginsburg 5.0 X 0 0 0 Marc Spritzer 5.0 X 0 0 0 Doug Seserman 60.0 X 79689 239068 42739 Brad Friedman 50.0 X 116646 6139 22659 Catherine Kite 50.0 X 25259 75777 17945 Dirk Bird 50.0 X 84926 4470 15657 306520 325454 99000 4 false true false 0 2144602 2500 758449 121809 2905551 PROGRAM EVENTS 812900 11680 11680 PROGRAM FEES 812900 151065 151065 162745 577333 577333 0 0 10833 10833 10833 10833 5846486 5803641 42845 42845 42845 0 0 0 OTHER INCOME 900099 37 37 UBTI - PARTNERSHIP K-1S 900099 -15986 -15986 -15949 3683358 162745 -15986 631048 3176324 3176324 0 0 0 118776 35633 35633 47510 0 102315 12893 56980 32442 924 185 554 185 24794 1519 6713 16562 14132 2867 5828 5437 287618 63625 113568 110425 47529 47529 27441 27441 0 0 86541 86541 114139 43055 71084 2370 2370 3630 3630 3755 3755 0 0 1462 1462 0 21285 17473 3812 58869 58869 0 6616 6616 8266 8266 ACCOUNT ADMINISTRATION EXPENSE 95609 95609 OTHER EXPENSE 4468 4468 4206863 3353574 640728 212561 40332 82176 1505989 1648360 3509233 156907 3358943 3352326 22797741 22924686 5945833 6065890 166633 2944 33815471 34076382 84887 270470 1622498 1531639 3439962 3442186 11869770 11914565 17017117 17158860 X 10413789 10523666 2712363 2485606 3672202 3908250 16798354 16917522 33815471 34076382 X false true true X false X 3442571 5137737 1747693 1810247 1185908 13324156 3442571 5137737 1747693 1810247 1185908 13324156 2552620 10771536 769390 1232002 210533 615321 588166 3415412 47778 39293 25494 0 0 112565 0 10211 4769 9022 37 24039 16876172 954757 0.63827 0.62300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 94 662876 1244650 10553854 true true 3331351 78366 311760 121364 3600113 3579742 137095 -271580 113906 3331351 0.99275 0.00725 false false 3044604 3044604 19121 19121 0 139125 130120 9005 8254 7666 588 298129 298129 3352326 CSV - LIFE INSURANCE 184159 F SPLIT INTEREST GIFTS 2623224 F REAL ESTATE 865000 C LIMITED PARTNERSHIPS 989992 C LOAN PARTICIPATION AGREEMENTS 1403515 F 6065890 0 FUNDS HELD ON BEHALF OF OTHERS 11914565 11914565 3683358 4206863 -523505 636542 -1689498 -1052956 -1576461 2552462 636542 52705 689247 1863215 116486 1703657 1820143 3683358 4128923 38546 38546 4090377 116486 116486 4206863 FIN 48 Schedule D, Part X The Foundation adopted accounting guidance for uncertainty in income taxes on July 1, 2009. After evaluating the tax positions taken, none are considered to be uncertain; therefore, no amounts have been recognized as of June 30, 2010 and 2009. 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, 2010 and 2009. Tax years that remain subject to examination include 2007 through the current year for the federal return and 2006 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, 2010. Reconciliation of Net Assets Schedule D, Part XI, Line 8 Net Income from Supporting Foundations $(26,156) Unrelated Business Income Taxable Loss $ 15,986 Change in Value of Split Interest Agreements $ 40,315 Transfer from E&P Supporting Foundation $(1,719,643) ---------- Total $(1,689,498) Reconciliation of Revenue Schedule D, Part XII, Line 2d Revenue Recognized by Supporting Entities $ 12,390 Change in Value of Split Interest Agreements $ 40,315 -------- Total $ 52,705 Reconciliation of Revenue Schedule D, Part XII, Line 4b Unrelated Business Taxable Income $(15,986) Contribution from E&P Supporting Foundation $1,719,643 ---------- Total $1,703,657 Reconciliation of Expenses Schedule D, Part XIII, Line 2d Expenses Recognized by Supporting Entities $ 38,546 true National Fdtn of Dentistry for the Handicapped 1800 15th St Denver CO 80203 501(c)(3) 5250 General Support Kent Denver Country Day School 4000 E Quincy Ave Englewood CO 801109908 501(c)(3) 6300 General Support Colorado Agency for Jewish Education 300 S Dahlia St Denver CO 80246 501(c)(3) 7250 General Support American Technion Society 55 E 59th St New York NY 10022 501(c)(3) 100000 General Support Jewish National Fund 950 17th St Denver CO 80202 501(c)(3) 9450 General Support Congregation Har Hashem 3950 Baseline Rd Mission Viejo CA 92691 501(c)(3) 10900 General Support Keshet of the Rockies PO Box 200726 Denver CO 80220 501(c)(3) 24200 General Support Public Broadcasting of Colorado 7409 S Alton Ct Centennial CO 80112 501(c)(3) 12360 General Support Shalom Park 14800 E Belleview Dr Aurora CO 80015 501(c)(3) 17500 General Support Anti-Defamation League 1120 Lincoln St Denver CO 80203 501(c)(3) 18830 General Support Jewish Family Service of Colo 3201 S Tamarac Dr Denver CO 80237 501(c)(3) 96500 General Support Denver Hebrew Educ Alliance 3600 S Ivanhoe St Denver CO 80237 501(c)(3) 17150 General Support Allied Jewish Federation - Colo 300 S Dahlia Street Denver CO 80246 501(c)(3) 558988 General Support Bikur Cholim of Denver 101 Grape Street Denver CO 80220 501(c)(3) 100000 General Support DENVER FOUNDATION 55 MADISON STREET DENVER CO 80206 501(c)(3) 21973 General Support HERZLRMHA JEWISH DAY SCHOOL 2450 S WABASH DENVER CO 80231 501(c)(3) 20039 General Support YESHIVA TORAS CHAIM 1555 STUART STREET PO BOX 40067 DENVER CO 80204 501(c)(3) 19400 General Support MUSIC ASSOCIATES OF ASPEN INC 2 MUSIC SCHOOL ROAD ASPEN CO 81611 501(c)(3) 18750 General Support THE JEWISH EXPERIENCE CENTER 350 SOUTH DAHLIA DENVER CO 80246 501(c)(3) 12000 General Support SIDWELL FRIENDS SCHOOL 3825 WISCONSIN AVE NW WASHINGTON DC 20016 501(c)(3) 10000 General Support PLANNED PARENTHOOD OF THE ROCKY MOUNTAINS 950 BROADWAY DENVER CO 80203 501(c)(3) 9250 General Support JEWISH COMMUNITY CENTER 350 S DAHLIA STREET DENVER CO 80246 501(c)(3) 8700 General Support CONGREGATION OR CHADASH OF THE NE VALLEY 16447 N 91 ST SCOTTSDALE AZ 85260 501(c)(3) 7500 General Support UNITED JEWISH APPEAL OF ASPEN VALLEY PO BOX 8590 ASPEN CO 81612 501(c)(3) 6500 General Support CONGREGATION N'VAY SHALOM 355 RIDGEWOOD PLACE LOS ANGELES CA 90004 501(c)(3) 6500 General Support RAMAH IN THE ROCKIES 5600 S QUEBEC ST GREENWOOD VIL CO 80111 501(c)(3) 6100 General Support NATIONAL JEWISH HEALTH 7900 GLADES ROAD 410 BOCA RATON FL 33434 501(c)(3) 6000 General Support CONGREGATION EMANUEL 51 GRAPE STREET DENVER CO 80220 501(c)(3) 11250 General Support DENVER UNIVERSITY 2000 E ASBURY DENVER CO 80208 501(c)(3) 6000 General Support JEWISH FAMILY SERVICE OF PALM SPRINGS 801 TAHQUITZ CANYON PALM SPRINGS CA 92262 501(c)(3) 5750 General Support BRIDGE PROJECT 2199 SOUTH UNIVERSITY BLVD DENVER CO 80208 501(c)(3) 5500 General Support DENVER FOUNDATION 55 MADISON STREET DENVER CO 80206 501(c)(3) 1693699 General Support 32 Procedures for Monitoring Use of Grants Schedule I, Part 1, 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 true false false false false false false false false Doug Seserman 64756 194269 10808 32424 4125 12375 5700 17100 4985 14954 90374 271122 0 0 Severance Payments Schedule J, Line 4a Brad Friedman left his position at the Jewish Community Foundation on April 16, 2010. He received severance payments totaling $30,625 after his departure. Colorado Educational and Cultural Facilities 840896727 196458076 2006-03-28 3500000 Purchase of Summer Camp false false 2432729 67271 75000 3357729 2006 false false true true true false false false 0.00000 0.00000 0.00000 true false true false false false false X 4 121809 FMV 0 false true false Conflict of Interest Policy Part VI, Section B, Line 12 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 11A 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. Executive Director Position Form 990, Part VII There was a change in the executive director position during the year. Brad Friedman served as the executive director through April 16, 2010. Dirk Bird served as the executive director subsequent to that date through the end of the fiscal year. Because Dirk Bird did not begin in his role as executive director until April 2010, he did not have any compensation reported on Form W-2 or have any employer-provided benefits for the calendar year 2009. Flying J Ranch LLC 300 S Dahlia Street Suite 300 Denver CO 80246 205896091 Investment CO 131 3659222 NA Allied Jewish Federation of Colorado 300 S Dahlia Street Suite 300 Denver CO 80246 840402662 Support CO 501(c)(3) 509(a)(1) NA J&R Pluss Supporting Foundation 300 S Dahlia Street Suite 300 Denver CO 80246 841586867 Support CO 501(c)(3) 509(a)(3) NA E&P Supporting Foundation 300 S Dahlia Street Suite 300 Denver CO 80246 841246863 Support CO 501(c)(3) 509(a)(3) NA false true true false false false false false false false false false true true false false false true Allied Jewish Federation of Colorado B 558988 Allied Jewish Federation of Colorado C 424959 Allied Jewish Federation of Colorado M,N 295744 E & P Supporting Foundation C 1719643