2011-05-13T17:20:16-05:00 2010-06-30 RINA accountancy corporation 475 14th Street Suite 1200 Oakland CA 94612 990 2009-07-01 941156560 Jewish Community Federation of the Greater East Bay JEWI 5108392900 300 Grand Avenue Oakland CA 94610 Sandra Becker 5108392900 2011-05-12 1 Howard Zangwill 5108936908 2011-05-12 2009 2016-02-24 21:20:13Z Sandra Becker 300 Grand Avenue Oakland CA 94610 5911678 0 X www.jfed.org X 1918 CA To support the aims and purpose of jewish life through various social and cultural programs 19 19 149 0 0 0 5187339 4053934 2275878 1680969 19928 7022 239839 169753 7722984 5911678 1461566 1433842 0 3496230 2294380 0 402214 3060756 2800110 8018552 6528332 -295568 -616654 8570018 4457127 1840250 976845 6729768 3480282 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. 0 0 1743451 0 954659 Jewish Community Centers - provide senior programing, early childhood and pre-school care, health and fitness programs and cultural programing 959937 132175 683932 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. 83431 42378 Jewish Federation Israel Center provides educational and cultural programs about and for the Jewish community. 1718783 1301667 Other programs - provides other social, economic, and health services for the jewish community. 1718783 1301667 4505602 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 65 0 149 0 0 0 0 0 0 0 0 0 0 0 19 19 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X Sandra Becker 5108392900 300 Grand Avenue oakland CA 94610 Mathilde Albers 1.00 X 0 0 0 Paul Bernstein 1.00 X 0 0 0 Donald Brody 1.00 X 0 0 0 Laurie Earp 1.00 X X 0 0 0 Claudia Felson 1.00 X 0 0 0 Terry Friedkin 1.00 X X 0 0 0 Julie Hammerman 1.00 X 0 0 0 Dan Haut 1.00 X 0 0 0 Jim Holtz 1.00 X 0 0 0 Joe Hurwich 1.00 X 0 0 0 Michele Levine 1.00 X 0 0 0 Moses Libitzky 1.00 X X 0 0 0 Adam Mizock 1.00 X 0 0 0 Mark Moss 1.00 X X 0 0 0 Eileen Ruby 1.00 X 0 0 0 Robert Ruby 1.00 X 0 0 0 Rebekah Wildman 1.00 X 0 0 0 Jonathan Wornick 1.00 X X 0 0 0 Jerry Yanowitz 1.00 X X 0 0 0 Loren Basch 37.50 X 90133 0 0 James Brandt 37.50 X 161666 0 24861 Andy Wasserman 37.50 X 75767 0 0 Jamie Hyams 37.50 X 139214 0 7292 466780 0 32153 2 0 1 0 0 4053934 4053934 Program & Service Fees 900099 1593905 1593905 Membership Dues 900099 87064 87064 1680969 7022 7022 Retail Sales & Facilit 531120 169753 169753 169753 5911678 0 0 1857744 1433842 1433842 466780 46405 358817 61558 1448200 1026237 385795 36168 379400 186967 173326 19107 40026 40026 33435 33435 739602 391607 253118 94877 90593 25732 39910 24951 236674 116889 119785 803550 626504 36750 140296 193666 103666 90000 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 36413 31458 4955 6528332 4505602 1620516 402214 191498 -96192 923469 1220143 2456858 1940857 263040 82082 72007 39507 438 176166 29602 1351578 582255 3245357 769323 5434 4352 1235751 467453 8570018 4457127 678842 238602 822904 738243 338504 1840250 976845 X 5905666 2675314 824102 804968 6729768 3480282 8570018 4457127 X 0 1 1 X 0 X 6320960 6690174 6762230 5187339 4053934 29014637 6320960 6690174 6762230 5187339 4053934 29014637 29014637 99575 127598 78899 19928 7022 333022 288129 312574 315999 239839 169753 1326294 30673953 12629988 0.94590 0.94260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1125549 395396 730153 183798 144629 39169 42231 42230 1 769323 Due From Jewish Community Foundation 54876 Due From Affiliates 79778 Notes Receivable 332799 467453 5911678 6528332 -616654 -2632832 -2632832 -3249486 5911678 0 5911678 0 5911678 6528332 0 6528332 0 6528332 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 1 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 27 0 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. 0 0 0 0 0 0 0 0 0 James Brandt 161666 0 0 0 0 0 7132 0 17729 0 186527 0 0 0 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 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) The Jewish Community Foundation 300 Grand Avenue Oakland CA 94610 946098382 Fundraising to support Jewish Organizations CA 501(c)(3) Line 7 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 The Jewish Community Foundation P 666866