JEWISH COMMUNITY FEDERATION OF THE: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- JEWISH COMMUNITY FEDERATION OF THE (EIN 94-1156560)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-13
- IRS object ID
- 201141339349305904
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-13T17:20:16-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RINA accountancy corporation | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 14th Street Suite 1200 | AddressLine1 |
| City | Oakland | City |
| State | CA | State |
| ZIP Code | 94612 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941156560 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jewish Community Federation of the | BusinessNameLine1 |
| Business Name Line2 | Greater East Bay | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JEWI | NameControl |
| Phone | 5108392900 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Grand Avenue | AddressLine1 |
| City | Oakland | City |
| State | CA | State |
| ZIP Code | 94610 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Sandra Becker | Name |
| Title | CFO | Title |
| Phone | 5108392900 | Phone |
| Date Signed | 2011-05-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Howard Zangwill | Name |
| Phone | 5108936908 | Phone |
| Date Prepared | 2011-05-12 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Sandra Becker | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Grand Avenue | AddressLine1 |
| City | Oakland | City |
| State | CA | State |
| ZIP Code | 94610 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5911678 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.jfed.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1918 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | To support the aims and purpose of jewish life through various social and cultural programs | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 149 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5187339 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4053934 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2275878 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1680969 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 19928 | InvestmentIncomePriorYear |
| Investment Income Current Year | 7022 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 239839 | OtherRevenuePriorYear |
| Other Revenue Current Year | 169753 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7722984 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5911678 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1461566 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1433842 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3496230 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2294380 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 402214 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3060756 | OtherExpensePriorYear |
| Other Expenses Current Year | 2800110 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8018552 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6528332 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -295568 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -616654 | RevenuesLessExpensesCY |
| Total Assets BOY | 8570018 | TotalAssetsBOY |
| Total Assets EOY | 4457127 | TotalAssetsEOY |
| Total Liabilities BOY | 1840250 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 976845 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6729768 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 3480282 | NetAssetsOrFundBalancesEOY |
| Mission Description | The Jewish Federation of the East Bay is dedicated to building a vibrant and inclusive local Jewish community, and to enhancing the well being of Jews in the East Bay, Israel and throughout the world. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1743451 | Expense |
| Grants | 0 | Grants |
| Revenue | 954659 | Revenue |
| Description | Jewish Community Centers - provide senior programing, early childhood and pre-school care, health and fitness programs and cultural programing | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 959937 | Expense |
| Grants | 132175 | Grants |
| Revenue | 683932 | Revenue |
| Description | Center for Jewish Living and Learning - support and enhance Jewish education and Jewish community by providing a diverse range of educational programs and services. CJLL programs and initiatives aim to build Jewish identity and connections to the Jewish community.AS the central agency for Jewish education in the greater east bay, the CJLL seeks to create and support collaboration and communication among area synagogues, JCCs, camps, college campuses, congregational schools, day schools, community high schools, pre-schools and youth groups. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 83431 | Expense |
| Revenue | 42378 | Revenue |
| Description | Jewish Federation Israel Center provides educational and cultural programs about and for the Jewish community. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1718783 | Expense |
| Grants | 1301667 | Grants |
| Description | Other programs - provides other social, economic, and health services for the jewish community. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1718783 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 1301667 | TotalOfOtherProgramServiceGrnt |
| Total Program Service Expense | 4505602 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 65 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 149 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sandra Becker | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5108392900 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Grand Avenue | AddressLine1 |
| City | oakland | City |
| State | CA | State |
| ZIP Code | 94610 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Mathilde Albers | |||||||
| Honorary President | 1.00 | X | 0 | 0 | 0 | ||
| Paul Bernstein | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Donald Brody | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Laurie Earp | |||||||
| Vice President | 1.00 | X | 0 | 0 | 0 | X | |
| Claudia Felson | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Terry Friedkin | |||||||
| President | 1.00 | X | 0 | 0 | 0 | X | |
| Julie Hammerman | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Dan Haut | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Jim Holtz | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Joe Hurwich | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Michele Levine | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Moses Libitzky | |||||||
| Secretary | 1.00 | X | 0 | 0 | 0 | X | |
| Adam Mizock | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Mark Moss | |||||||
| Treasurer | 1.00 | X | 0 | 0 | 0 | X | |
| Eileen Ruby | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Robert Ruby | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Rebekah Wildman | |||||||
| Director | 1.00 | X | 0 | 0 | 0 | ||
| Jonathan Wornick | |||||||
| Vice President | 1.00 | X | 0 | 0 | 0 | X | |
| Jerry Yanowitz | |||||||
| Vice President | 1.00 | X | 0 | 0 | 0 | X | |
| Loren Basch | |||||||
| CEO | 37.50 | 90133 | 0 | 0 | X | ||
| James Brandt | |||||||
| CEO | 37.50 | 161666 | 0 | 24861 | X | ||
| Andy Wasserman | |||||||
| CFO | 37.50 | 75767 | 0 | 0 | X | ||
| Jamie Hyams | |||||||
| CCJCC Exec Director | 37.50 | 139214 | 0 | 7292 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 466780 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 32153 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 4053934 | AllOtherContributions |
| Total Contributions | 4053934 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| Program & Service Fees | 900099 | 1593905 | $1,593,905 |
| Membership Dues | 900099 | 87064 | $87,064 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1680969 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7022 | TotalRevenueColumn |
| Exclusion | $7,022 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Retail Sales & Facilit | Description |
| Business Code | 531120 | BusinessCode |
| Total Revenue Column | 169753 | TotalRevenueColumn |
| Exclusion | $169,753 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 169753 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5911678 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,857,744 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1433842 | Total |
| Program Services | 1433842 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 466780 | Total |
| Program Services | 46405 | ProgramServices |
| Management And General | 358817 | ManagementAndGeneral |
| Fundraising | 61558 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1448200 | Total |
| Program Services | 1026237 | ProgramServices |
| Management And General | 385795 | ManagementAndGeneral |
| Fundraising | 36168 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 379400 | Total |
| Program Services | 186967 | ProgramServices |
| Management And General | 173326 | ManagementAndGeneral |
| Fundraising | 19107 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40026 | Total |
| Management And General | 40026 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33435 | Total |
| Management And General | 33435 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 739602 | Total |
| Program Services | 391607 | ProgramServices |
| Management And General | 253118 | ManagementAndGeneral |
| Fundraising | 94877 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90593 | Total |
| Program Services | 25732 | ProgramServices |
| Management And General | 39910 | ManagementAndGeneral |
| Fundraising | 24951 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 236674 | Total |
| Program Services | 116889 | ProgramServices |
| Management And General | 119785 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 803550 | Total |
| Program Services | 626504 | ProgramServices |
| Management And General | 36750 | ManagementAndGeneral |
| Fundraising | 140296 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193666 | Total |
| Program Services | 103666 | ProgramServices |
| Management And General | 90000 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Other Expenses | 251110 | 240850 | 5986 | 4274 |
| Food and Supplies | 142276 | 96157 | 39141 | 6978 |
| Printing and Publicatio | 100501 | 76116 | 15357 | 9028 |
| Insurance and Taxes | 71977 | 52026 | 19951 | |
| Maintenance and Equipme | 60287 | 51146 | 4164 | 4977 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36413 | Total |
| Program Services | 31458 | ProgramServices |
| Management And General | 4955 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6528332 | Total |
| Program Services | 4505602 | ProgramServices |
| Management And General | 1620516 | ManagementAndGeneral |
| Fundraising | 402214 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 191498 | BOY |
| EOY | -96192 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 923469 | BOY |
| EOY | 1220143 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2456858 | BOY |
| EOY | 1940857 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263040 | BOY |
| EOY | 82082 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 72007 | BOY |
| EOY | 39507 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 438 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176166 | BOY |
| EOY | 29602 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1351578 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 582255 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3245357 | BOY |
| EOY | 769323 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5434 | BOY |
| EOY | 4352 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1235751 | BOY |
| EOY | 467453 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8570018 | BOY |
| EOY | 4457127 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 678842 | BOY |
| EOY | 238602 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 822904 | BOY |
| EOY | 738243 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 338504 | BOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1840250 | BOY |
| EOY | 976845 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5905666 | BOY |
| EOY | 2675314 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 824102 | BOY |
| EOY | 804968 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6729768 | BOY |
| EOY | 3480282 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8570018 | BOY |
| EOY | 4457127 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6320960 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6690174 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6762230 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5187339 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4053934 | CurrentTaxYear |
| Total | 29014637 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6320960 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6690174 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6762230 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5187339 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4053934 | CurrentTaxYear |
| Total | 29014637 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 29014637 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 99575 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 127598 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 78899 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 19928 | CurrentTaxYearMinus1Year |
| Current Tax Year | 7022 | CurrentTaxYear |
| Total | 333022 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 288129 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 312574 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 315999 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 239839 | CurrentTaxYearMinus1Year |
| Current Tax Year | 169753 | CurrentTaxYear |
| Total | 1326294 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 30673953 | TotalSupport |
| Gross Receipts From Admissions Etc | 12629988 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.94590 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.94260 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1125549 | OtherCostOrOtherBasis |
| Depreciation | 395396 | Depreciation |
| Book Value | 730153 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 183798 | OtherCostOrOtherBasis |
| Depreciation | 144629 | Depreciation |
| Book Value | 39169 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 42231 | OtherCostOrOtherBasis |
| Depreciation | 42230 | Depreciation |
| Book Value | 1 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 769323 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Due From Jewish Community Foundation | 54876 |
| Due From Affiliates | 79778 |
| Notes Receivable | 332799 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 467453 | TotalBookValueOtherAssets |
| Total Revenue | 5911678 | TotalRevenue |
| Total Expenses | 6528332 | TotalExpenses |
| Excess Or Deficit For Year | -616654 | ExcessOrDeficitForYear |
| Other | -$2,632,832 | OtherAmount |
| Total Adjustments | -2632832 | TotalAdjustments |
| Excess Or Deficit Per FS | -3249486 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 5911678 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 5911678 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5911678 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6528332 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6528332 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6528332 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | The Federation 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, 2010, the Federation has had no uncertain tax positions. The Federation recognizes interest and penalties, if any, related to uncertain tax positions as income tax expense. Income tax returns for the year prior to 2005 are no longer subject to examination by tax authorities. The Federation is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. |
| Part XI, Line 8 Transfer of Net Assets to CCJCC - -2,632,832 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (27 entries)
| Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|
| United Jewish Communities | |
| 248315 | To provide cultural services to the Jewish community |
| Jewish Federation of North America | |
| 320843 | To provide cultural services to the Jewish Community. |
| Wexner Foundation | |
| 175000 | To provide educational services to the Jewish Community |
| Harold Grinspoon Foundation | |
| 77822 | TO PROVIDE GENERAL SERVICES TO THE JEWISH COMMUNITY |
| Tehiyah Day School | |
| 108527 | TO PROVIDE EDUCATIONAL SERVICES TO THE JEWISH COMMUNITY |
| Oakland Hebrew Day School | |
| 77223 | TO PROVIDE EDUCATIONAL SERVICES TO THE JEWISH COMMUNITY |
| Contra Costa Jewish Day School | |
| 61404 | TO PROVIDE EDUCATIONAL SERVICES TO THE JEWISH COMMUNITY |
| J the Jewish News Weekly | |
| 40000 | To provide general services to the Jewish community |
| AFKIEDF | |
| 35000 | TO PROVIDE GENERAL SERVICES TO THE JEWISH COMMUNITY |
| The Jewish Community Foundation | |
| 27384 | TO PROVIDE CULTURAL SERVICES TO THE JEWISH COMMUNITY |
| Jewish Family and Children Services East Bay | |
| 33578 | To provide general services to the Jewish community |
| Jewish Community Center of the East Bay | |
| 38705 | TO PROVIDE CULTURAL SERVICES TO THE JEWISH COMMUNITY |
| Taube Foundation for Jewish Life and Culture | |
| 20000 | TO PROVIDE CULTURAL SERVICES TO THE JEWISH COMMUNITY |
| Joint Distribution Committee | |
| 16787 | Haiti earthquake relief |
| Congregation Beth | |
| 16124 | TO PROVIDE SPIRITUAL SERVICES TO THE JEWISH COMMUNITY |
| Camp Gan Israel (Berkeley) | |
| 8126 | TO PROVIDE GENERAL SERVICES TO THE JEWISH COMMUNITY |
| CCJCC | |
| 13184 | To provide cultural services to the jewish community |
| The Jewish Community Relations Council | |
| 24909 | To provide educational services to the Jewish community |
| Berkeley Midrasha | |
| 17134 | To provide educational services to the Jewish community |
| Midrasha | |
| 12089 | To provide educational services to the Jewish community |
| Camp Kadima | |
| 10522 | To provide general services to the Jewish community |
| Temple Isaiah | |
| 9744 | To provide spiritual services to the Jewish community |
| Jewish Vocational Service | |
| 8774 | To provide general services to the Jewish community |
| Contra Costa Midrasha | |
| 8267 | To provide educational services to the Jewish community |
| Temple Sinai | |
| 8148 | To provide spiritual services to the Jewish community |
| CJLl | |
| 6520 | To provide educational services to the Jewish community |
| Shalom Bayit | |
| 5281 | To provide general services to the Jewish community |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 27 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | 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. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James Brandt | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 161666 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 7132 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 17729 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 186527 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| MORTON FRIEDKIN | |||
| Board Member - Jewish Community Foundation; husband of Amy Friedkin | 52566 | Morton Friedkin founded the Morton L. and Amy R. Friedkin Supporting Foundation which is a 50 percent owner of GMF Realty, a Subchapter S Corporation. GMF owns the building that The Jewish Community Federation of the Greater East Bay operates in. JFED pays rent to GMF. The Jewish Community Foundation reimburses JFED for use of the building. | 0 |
| GERALD FRIEDKIN | |||
| Gerald Friedkin is the brother of Morton Friedkin | 52566 | Gerald Friedkin founded the G and Amy R. Friedkin Supporting Foundation which is a 50 percent owner of GMF Realty, a Subchapter S Corporation. GMF owns the building that The Jewish Community Federation of the Greater East Bay operates in. JFED pays rent to GMF. The Jewish Community Foundation reimburses JFED for use of the building. | 0 |
| Amy Friedkin | |||
| Board Member - Jewish Community Foundation; wife of Morton Friedkin | Amy Friedkin founded the Morton L. and Amy R. Friedkin Supporting Foundation which is a 50 percent owner of GMF Realty, a Subchapter S Corporation. GMF owns the building that The Jewish Community Federation of the Greater East Bay operates in. JFED pays rent to GMF. The Jewish Community Foundation reimburses JFED for use of the building. | 0 | |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 2 | Eileen Ruby and Robert Ruby are husband and wife. Terry Friedkin Relationship : Board President - Jewish Community Federation of the Greater East Bay; sister-in-law to Morton Friedkin, Amy Friedkin and Gerald Friedkin |
| Form 990, Part VI, Section B, line 11 | A member of the audit committee reviews the draft of the 990 before finalization. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy is reviewed at the first board meeting of the year. |
| Form 990, Part VI, Section B, line 15 | While there is not a compensation committee, the director of operations consults with The Jewish Federations of North America to determine a salary range for an open position in a Foundation or Federation of our size. The salary is then determined after consultation with the CEO and the President of the Federation. |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part X | On April 1, 2010, the assets, net of liabilities, of $2,632,832, of the Contra Costa Jewish Community Center were granted to a newly incorporated independent 501(c)(3) not-for-profit organization. The assets and liabilities transferred are as follows: Cash - 135,305 Accounts receivable - 88,438 Construction in progress1, - 222,549 Land, buildings, and improvements, net - 2,175,736 Furniture and equipment, net - 106,633 Other assets - 12,481 Due to affiliates -(293,291) Accounts payable and accrued expenses -(332,944) Line of credit - (100,000) Note payable -(236,000) Deferred income - (146,075) |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Jewish Community Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Grand Avenue | AddressLine1 |
| City | Oakland | City |
| State | CA | State |
| ZIP Code | 94610 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946098382 | EIN |
| Primary Activities | Fundraising to support Jewish Organizations | PrimaryActivities |
| Legal Domicile State | CA | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 7 | PublicCharityStatus |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Jewish Community Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionType |
| Amount Involved | 666866 | AmountInvolved |
Comments