2011-07-20T16:32:52-07:00 2010-12-31 DeVries CPAs of Arizona PC 4349 East Fifth Street Tucson AZ 857112025 990 2010-01-01 860718936 The Jewish Community Foundation of Southern Arizona JEWI 5205770388 5546 E 4th Street Tucson AZ 85711 Bruce Beyer 2011-07-20 Mike DeVries 5202986200 2010 2016-02-24 21:20:13Z Daniel Gasch 5546 E 4th St 100 Tucson AZ 857111452 11026547 false false X www.jcftucson.org X 1992 AZ Our mission is to encourage charitable giving, particularly endowment giving, to help ensure the continued vitality of those institutions and activities that promote Jewish identity or support a high quality of life throughout Southern Arizona and the Jewish world. 28 27 11 100 0 -1607 1362271 2619706 109999 80133 -745567 1098464 -30076 14376 696627 3812679 2895363 3292210 0 451175 493518 0 93302 349132 503663 3695670 4289391 -2999043 -476712 53877340 57623058 17715642 19416573 36161698 38206485 JCF is an affiliated corporation of the Jewish Federation of Southern Arizona. Our mission is to encourage charitable giving, particularly endowment giving, to help ensure the continued vitality of those institutions and activities that promote Jewish identity or support a high quality of life in Southern Arizona and throughout the Jewish world, and to manage those funds received in a prudent and effective manner. To accomplish its mission the Foundation promotes the value of planned giving; works cooperatively with non-profit agencies to encourage planned giving among their own constituencies; and distributes grants to meet community needs, according to donors' wishes. false false 3900828 3292210 120396 ProgramsJCF provides services for individual donors and non-profit agencies that house funds with the Foundation, including fund investment, management and reporting; field of interest research; and consultations with professional advisors. Legacy planning options include Donor Advised Endowment Funds, Bequests, Charitable Gift Annuities, Insurance Policies, and more. We manage Donor Advised Funds (non-endowed) and teen philanthropy funds (B'nai Tzedek Tucson). We sponsor educational programs on estate planning, legacy planning and funding opportunities for donors and the Jewish community at large; along with continuing education seminars for professional advisors. There were no significant changes to our programs in 2010.Objectives for Fiscal Year Beginning January 1, 20111. 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. An emphasis will be placed on working with local agencies to encourage planned giving among their constituencies. (See Areivim grant award under accomplishments)AccomplishmentsIn 2010, provided allocations and grants to almost 300 charitable 501(c)(3) organizations that provide health, educational, cultural and social services. Grants made from net assets totaled approximately $3.3 million dollars.Presented tax workshops and an ethics seminar to professionals in the Tucson community. 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 participating organizations to build endowments for the future of the Jewish community. Participants will receive incentive grants, high-quality training and support, sample marketing materials, and other services during this initiative.Our number of active volunteers is approximately 100. 3900828 true true false false false true false false false true true true false false true false 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 false true false true false false true 21 0 true 11 true false false true BD false false false false false false false false 0 false false false false false false false false false false false X 28 27 false false false false false false false true true false false false false true true true true true true false false false AZ X The organization 5205770388 5546 E 4th Street 100 Tucson AZ 857111452 Thomas Warne 3.00 X X 0 0 0 Thomas Newman 1.00 X 0 0 0 Stuart Shatken 1.00 X 0 0 0 Stuart Mellan 1.00 X 0 170932 27621 Steven Sim 2.00 X X 0 0 0 Myron Rottenstein 2.00 X X 0 0 0 Murray Brilliant 1.00 X 0 0 0 Michael Miron 1.00 X 0 0 0 Martha Sampson 1.00 X 0 0 0 Marc Tischler 3.00 X 0 0 0 Linda Tumarkin 1.00 X 0 0 0 Lawrence Haas 1.00 X 0 0 0 Larry Gellman 1.00 X 0 0 0 Koreen Johannessen 3.00 X X 0 0 0 Keri Silvyn 3.00 X X 0 0 0 Karen Faitelson 1.00 X 0 0 0 Jerry Neuman 3.00 X X 0 0 0 Jeremy Sohn 1.00 X 0 0 0 Jeremy Lite 1.00 X 0 0 0 Jennifer Miller Grant 1.00 X 0 0 0 Jennifer Cassius 1.00 X 0 0 0 Jeffery Katz 1.00 X 0 0 0 Jeff Jacobson 1.00 X 0 0 0 Jane Ash 1.00 X 0 0 0 Jami Gan 1.00 X 0 0 0 James Whitehill 1.00 X X 0 0 0 Howard Polster 1.00 X 0 0 0 Harold Bongarten 1.00 X 0 0 0 Gail Mordka 1.00 X 0 0 0 Esther Sherberg 2.00 X 0 0 0 Daniel Gasch 5.00 X X 0 0 0 Dana Adler 1.00 X 0 0 0 Carol Karsch 40.00 X 111667 0 17330 Bruce Beyer 3.00 X X 0 0 0 Brina Grusin 1.00 X 0 0 0 Brenna Lacey 3.00 X 0 0 0 Barry Friedman 1.00 X 0 0 0 Ann Goldfein 1.00 X 0 0 0 Andrew Briefer 1.00 X 0 0 0 111667 170932 44951 1 false true false 0 12000 2607706 1325539 2619706 Admin Fees/Other 80133 80133 80133 1103831 1103831 0 0 10176 10176 10176 10176 7184438 7189805 -5367 -5367 -5367 28263 12000 24063 4200 4200 0 0 0 3812679 80133 1112840 3292210 3292210 0 0 0 130151 66884 48075 15192 0 302672 155541 111802 35329 0 32630 16768 12053 3809 28065 14422 10367 3276 0 4622 2375 1707 540 19650 10339 7075 2236 0 0 49161 25264 18158 5739 7686 3950 2839 897 64922 33363 23981 7578 20159 10360 7446 2353 22487 11556 8306 2625 0 53809 27652 19876 6281 8587 4413 3172 1002 0 6529 3355 2412 762 0 0 30365 15605 11216 3544 41262 37034 3213 1015 Miscellaneous 102039 97352 3563 1124 CRAT distributions 72385 72385 0 4289391 3900828 295261 93302 260 500 2355103 2490563 0 17160 0 0 0 2104027 2104027 0 13138 35536 1601799 153398 1606389 1448401 139339 663234 45951880 48939241 0 0 1690044 1941556 53877340 57623058 112425 109275 10888 17603217 19296410 17715642 19416573 X 29607979 31157564 880034 1372777 5673685 5676144 36161698 38206485 53877340 57623058 X -476712 2521499 X false true true X false false X 3343907 2542934 3246665 1362271 3421763 13917540 0 0 3343907 2542934 3246665 1362271 3421763 13917540 3867151 10050389 2400957 1356241 1269067 640574 1123562 6790401 0 0 20707941 690834 0.48530 0.45160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250 1993370 3027110 19790100 true true 13396108 484753 1761829 464564 30173 15147953 10970467 64474 2892598 510199 21232 13396108 15344522 452947 -4209973 512507 22040 11052949 0.58200 0.37500 0.04300 false false false 1253703 1253703 143374 143374 66915 43621 23294 134676 106646 28030 3131 3131 1448401 48939241 Designated obligations 116439 Agency Funds 19179971 19296410 3812679 4289391 -476712 2788343 -266844 2521499 2044787 7409656 2728942 843972 3572914 3836742 -24063 -24063 3812679 4306343 66113 66113 4240230 49161 49161 4289391 Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment fees $49161 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Direct cost of special events $24063 Expenses from consolidated entities $42050 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in value of split interest agrmt $59348 Change in CRAT Value $-528 Investment fees $-48580 Revenue from consolidated entities $833732 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 Ethics Seminar 22992 10000 12992 12841 Summer Series 17271 2000 15271 11222 40263 12000 28263 24063 24063 4200 true See attached list Various Various AZ 85712 501(c)(3) 3292210 0 1 0 Grantmaker's Description of How Grants are Used Grants can only be distributed to 501(c)(3) organizations. Before distributions are made we check their 501(c)(3) status by requesting a copy of their IRS Determination Letter, contact information, and a copy of their mission statement. We obtain the organization's status on GuideStar's 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 grantee's 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 year's 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 insure funds are being used for the purpose intended.We do not make grants to individuals. X X X X X false true false false false false false false false false Stuart Mellan 170932 27621 198553 198430 Jeffrey Katz Board Member 42609 Rental of Office Space false X 26 1325539 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 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 11 Form 990, Part VI, Line 11: 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. 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.68 Fort Street, PO Box 705GTNew York, NY 10005-1101 L2 Foundation 5546 E 4th Street Ste 100 Tucson AZ 85711 270697033 Charitable Support AZ 501(c)(3) 11 N/A false The Steven A Lightman Family Foundation 5546 E 4th Street Ste 100 Tucson AZ 85711 264077303 Charitable Support AZ 501(c)(3) 11 N/A false 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 false false false false false false false false true false false false false false false false L2 Foundation k 739 Cash Payment The Steven A Lightman Family Foundation k 5000 Cash Payment Jewish Federation of Southern Arizona b 1312920 Cash Payment