JEWISH FREE LOAN ASSOCIATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: JEWISH FREE LOAN ASSOCIATION (EIN 95-1691014)
Tax period: 2025-09-01 to 2025-12-31
Filed: 2026-08-18
IRS object ID: 202642309349302844
Schema version: 2025v4.2
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 J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-08-18T12:04:36-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	946214841	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ARMANINO ADVISORY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2700 CAMINO RAMON STE 350	AddressLine1Txt
City	SAN RAMON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	945835004	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	951691014	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JEWISH FREE LOAN ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JEWI	BusinessNameControlTxt
Phone	3237618830	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6505 WILSHIRE BOULEVARD 715	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90048	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RACHEL GROSE	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3237618830	PhoneNum
Signature	2026-08-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATY BROWN	PreparerPersonNm
PTIN	P00650274	PTIN
Phone	9257902600	PhoneNum
Preparation	2026-08-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RACHEL GROSE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6505 WILSHIRE BOULEVARD 715	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90048	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,241,678	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.JFLA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1904	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	OFFER INTEREST-FREE LOANS TO INDIVIDUALS AND FAMILIES WHO MAY NOT QUALIFY FOR NORMAL LENDING.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	15	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$6,256,612	PYContributionsGrantsAmt
CY Contributions Grants	$2,237,351	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$490,471	PYInvestmentIncomeAmt
CY Investment Income	$3,747	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$580	CYOtherRevenueAmt
PY Total Revenue	$6,747,083	PYTotalRevenueAmt
CY Total Revenue	$2,241,678	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,546,039	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$569,296	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,064,209	PYOtherExpensesAmt
CY Other Expenses	$342,870	CYOtherExpensesAmt
PY Total Expenses	$2,610,248	PYTotalExpensesAmt
CY Total Expenses	$912,166	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,136,835	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,329,512	CYRevenuesLessExpensesAmt
Total Assets BOY	$31,597,406	TotalAssetsBOYAmt
Total Assets EOY	$32,775,806	TotalAssetsEOYAmt
Total Liabilities BOY	$1,767,281	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,893,995	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$29,830,125	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$30,881,811	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE JEWISH FREE LOAN ASSOCIATION OF LOS ANGELES (JFLA) OFFERS INTEREST-FREE LOANS ON A NON-SECTARIAN BASIS TO INDIVIDUALS AND FAMILIES WHOSE NEEDS ARE URGENT AND WHO MAY NOT QUALIFY THROUGH NORMAL FINANCIAL RESOURCES. (SEE CONTINUATION ON SCHEDULE O)INTEREST-FREE LOANS INSTEAD OF CHARITY FILL AN IMPORTANT GAP IN OUR SOCIAL SYSTEM BY PROMOTING SELF-SUFFICIENCY WITH DIGNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$173,086	ExpenseAmt
Desc	NO-FEE, NO-INTEREST LOANSIN FISCAL YEAR ENDED 2025 (09/01/25 THROUGH 12/31/25), THE JEWISH FREE LOAN ASSOCIATION OF LOS ANGELES (JFLA) MADE 954 LOANS FOR $13,565,123.AS OF DECEMBER 31, 2025, THE ORGANIZATION HAD AN OUTSTANDING LOAN BALANCE OF $22,790,077 MEANING AT THAT POINT, THEY HAD INVESTED NEARLY $23 MILLION IN THE LOS ANGELES, VENTURA, AND SANTA BARBARA COMMUNITIES.	Desc
Total Program Service Expenses	$173,086	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	21	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	15	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ADAM LEVINE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3237618838	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6505 WILSHIRE BLVD SUITE 715	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90048	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
BRANDON LEVIN
PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
IVAN KALLICK
1ST VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID HORVITZ
2ND VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
LESLIE ARONZON
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
ARON ABECASSIS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ALAN FEIT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOEL GLUCOFT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARK GOLDIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ABBY KOHN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAMES A KOHN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
EILEEN J LEWIS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TOM WALSMITH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
AARON WERNER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RACHEL B GROSE
EXECUTIVE DIRECTOR	37.50		Yes (X)	$311,829	$0	$7,800
ADAM LEVINE
DIRECTOR OF FINANCE	37.50		Yes (X)	$139,993	$0	$17,407
MICHELLE SROKA
DIRECTOR OF PROGRAMS	37.50		Yes (X)	$121,224	$0	$16,468
JENNIFER YOMTOV
DIRECTOR OF ADVANCEMENT	37.50		Yes (X)	$145,481	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$718,527	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$41,675	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GLYPHIX ADVERTISING	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4411 NATOMA AVENUE	AddressLine1Txt
City	WOODLAND HILLS	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91364	ZIPCd

Field	Value	IRS element (for citing)
Services	MARKETING	ServicesDesc
Compensation	$240,092	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$2,237,351	AllOtherContributionsAmt
Noncash Contributions	$54,664	NoncashContributionsAmt
Total Contributions	$2,237,351	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,620	TotalRevenueColumnAmt
Exclusion	$3,620	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$127	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$127	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$127	TotalRevenueColumnAmt
Exclusion	$127	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$580	TotalRevenueColumnAmt
Exclusion	$580	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$580	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,241,678	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,327	ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$473,826	TotalAmt
Management And General	$473,826	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$51,841	TotalAmt
Management And General	$51,841	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$15,861	TotalAmt
Management And General	$15,861	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$27,768	TotalAmt
Management And General	$27,768	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$16,770	TotalAmt
Management And General	$16,770	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$37,800	TotalAmt
Management And General	$37,800	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$32,175	TotalAmt
Management And General	$32,175	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$82,961	TotalAmt
Program Services	$82,961	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,997	TotalAmt
Program Services	$15,997	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$25,459	TotalAmt
Management And General	$25,459	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,564	TotalAmt
Program Services	$2,564	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,553	TotalAmt
Management And General	$1,553	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,769	TotalAmt
Management And General	$2,769	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$20,240	TotalAmt
Management And General	$20,240	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PROGRAM COSTS	$55,973	$55,973
DUES AND SUBSCRIPTIONS	$19,259		$19,259
MISCELLANEOUS	$15,591	$15,591
ANNUAL REPORT	$13,759		$13,759

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$912,166	TotalAmt
Program Services	$173,086	ProgramServicesAmt
Management And General	$739,080	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$221,416	BOYAmt
EOY	$440,829	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$283,830	BOYAmt
EOY	$543,128	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,094,443	BOYAmt
EOY	$1,113,082	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$23,172,126	BOYAmt
EOY	$22,649,643	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$71,990	BOYAmt
EOY	$101,621	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$371,019	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$326,600	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$51,590	BOYAmt
EOY	$44,419	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$6,702,011	BOYAmt
EOY	$7,883,084	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$31,597,406	BOYAmt
EOY	$32,775,806	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$292,083	BOYAmt
EOY	$312,391	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$71,640	BOYAmt
EOY	$71,640	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,403,558	BOYAmt
EOY	$1,509,964	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,767,281	BOYAmt
EOY	$1,893,995	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,359,383	BOYAmt
EOY	$2,771,173	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,470,742	BOYAmt
EOY	$28,110,638	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$29,830,125	BOYAmt
EOY	$30,881,811	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$31,597,406	BOYAmt
EOY	$32,775,806	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,329,512	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$218,827	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$58,999	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,300,782	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,014,980	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,896,047	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,256,612	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,237,351	CurrentTaxYearAmt
Total	$17,705,772	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,300,782	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,014,980	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,896,047	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,256,612	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,237,351	CurrentTaxYearAmt
Total	$17,705,772	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$373,777	SubstantialContributorsTotAmt
Public Support Total170	$17,331,995	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$282,092	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$314,690	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$377,083	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$489,646	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,620	CurrentTaxYearAmt
Total	$1,467,131	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$165	CurrentTaxYearMinus4YearsAmt
Current Tax Year	$580	CurrentTaxYearAmt
Total	$745	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$19,173,648	TotalSupportAmt
Public Support CY170	0.90390	PublicSupportCY170Pct
Public Support PY170	0.89880	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	MISCELLANEOUS - 2021 AMOUNT: $ 165. 2025 AMOUNT: $ 580.
PART II, SHORT YEAR EXPLANATION:	THE ORGANIZATION IS MOVING FROM A 08/31 FISCAL YEAR END TO A CALENDAR YEAR STARTING 1/1/2026. THIS RETURN COVERS THE 4 -MONTH PERIOD 09/1/2025 THROUGH 12/31/2025.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$71,640	BeginningBalanceAmt
Ending Balance	$71,640	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$532,178	BeginningYearBalanceAmt
Investment Earnings Or Losses	$7,328	InvestmentEarningsOrLossesAmt
Other Expenditures	$220	OtherExpendituresAmt
End Year Balance	$539,286	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$224,119	BeginningYearBalanceAmt
Contributions	$300,000	ContributionsAmt
Investment Earnings Or Losses	$8,059	InvestmentEarningsOrLossesAmt
End Year Balance	$532,178	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$216,433	BeginningYearBalanceAmt
Investment Earnings Or Losses	$18,982	InvestmentEarningsOrLossesAmt
Other Expenditures	$11,296	OtherExpendituresAmt
End Year Balance	$224,119	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$208,778	BeginningYearBalanceAmt
Investment Earnings Or Losses	$18,558	InvestmentEarningsOrLossesAmt
Other Expenditures	$10,903	OtherExpendituresAmt
End Year Balance	$216,433	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$262,889	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$42,338	InvestmentEarningsOrLossesAmt
Other Expenditures	$11,773	OtherExpendituresAmt
End Year Balance	$208,778	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$371,019	OtherCostOrOtherBasisAmt
Depreciation	$326,600	DepreciationAmt
Book Value	$44,419	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$44,419	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO JEWISH FEDERATION COUNCIL OF GLA	$40,000
LOAN FUND CONTROLLED BY THIRD PARTIES	$1,469,964

Field	Value	IRS element (for citing)
Total Liability	$1,509,964	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART IV, LINE 2B:

JFLA ADMINISTERS LOAN FUNDS ON BEHALF OF FOUR OTHER NONPROFIT ORGANIZATIONS. THE AMOUNTS ADVANCED BY THOSE ORGANIZATIONS ARE INCLUDED AS LIABILITIES WITHIN THE STATEMENT OF FINANCIAL POSITION. THE FUNDS HAVE SIMILAR CRITERIA TO CERTAIN OF JFLA'S OWN FUNDS. JFLA IS REQUIRED TO KEEP SEPARATE ACCOUNTING FOR EACH OF THESE FUNDS. RELATED ASSETS ARE INCLUDED IN INTEREST FREE LOANS RECEIVABLE OR IN SEGREGATED CASH AND INVESTMENTS ACCOUNTS.

PART V, LINE 4:

THE PURPOSE OF THE ENDOWMENT IS TO GENERATE INCOME FOR ORGANIZATION OPERATIONS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
RACHEL B GROSE
EXECUTIVE DIRECTOR	$296,829	$0	$15,000	$0	$0	$0	$7,800	$0	$0	$0	$319,629	$0	$0	$0
ADAM LEVINE
DIRECTOR OF FINANCE	$138,993	$0	$1,000	$0	$0	$0	$7,000	$0	$10,407	$0	$157,400	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 7	FormAndLineReferenceDesc
Explanation	BONUS AMOUNTS PAID ARE NONFIXED AND DISCRETIONARY.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$54,664	NoncashContributionsRptF990Amt
Method Of Determining Revenues	PUBLICLY TRADED EXCHANGE	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS AND NOT THE NUMBER OF ITEMS CONTRIBUTED.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	BOARD MEMBERS ABBY KOHN AND JAMES KOHN HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION'S 990 IS DRAFTED BY ITS OUTSIDE ACCOUNTANTS WITH GUIDANCE FROM MANAGEMENT. THE OUTSIDE ACCOUNTANTS PROVIDE A COPY OF THE DRAFT 990 TO MANAGEMENT WHO REVIEWS AND APPROVES AND THEN FORWARDS TO THE ORGANIZATION'S AUDIT COMMITTEE CHAIR FOR REVIEW. FOLLOWING MANAGEMENT AND THE AUDIT COMMITTEE CHAIR'S REVIEW, THE RETURN IS PRESENTED TO THE FULL BOARD FOR ITS REVIEW BEFORE THE RETURN IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION DISTRIBUTES ITS CONFLICT OF INTEREST POLICY AND A FORM TO DISCLOSE ANY CONFLICTS TO ITS BOARD OF DIRECTORS, OFFICERS AND KEY EMPLOYEES ON AN ANNUAL BASIS. IF AN INTERESTED PERSON BECOMES AWARE OF A POTENTIAL CONFLICT OF INTEREST THEY MUST PROMPTLY DISCLOSE TO JEWISH FREE LOAN ASSOCIATION (JFLA) THROUGH THE EXECUTIVE DIRECTOR OR THE PRESIDENT OF THE BOARD THE EXISTENCES OF ANY FINANCIAL INTEREST GIVING RISE TO A POTENTIAL CONFLICT OF INTEREST, AND PROVIDE ALL MATERIAL FACTS. THE PRESIDENT MUST INFORM THE EXECUTIVE COMMITTEE OF THE SITUATION. IF THE EXECUTIVE COMMITTEE AGREE THAT THERE WERE VIOLATIONS BY THE INTERESTED PERSON, THE EXECUTIVE COMMITTEE WILL THEN RECOMMEND TO THE BOARD FOR ACTION DISCIPLINARY AND CORRECTIVE MEASURES APPROPRIATE TO THE SITUATION. CURRENTLY, JFLA IS WORKING ON DEVELOPING A MORE DETAILED POLICY.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY AN INDEPENDENT BOARD OF DIRECTORS IN A CLOSED DOOR SESSION IN WHICH ALL MEETINGS ARE DOCUMENTED. THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S SALARY USING THE SOUTHERN CALIFORNIA CENTER FOR NONPROFIT MANAGEMENT COMPENSATION AND BENEFITS SURVEY AND OTHER ORGANIZATIONS' ISSUED FORM 990S. THE BOARD COMPARES THE EXECUTIVE DIRECTOR'S SALARY TO SALARIES OF THE EXECUTIVES AT THE FREE LOAN ASSOCIATIONS IN NEW YORK AND SAN FRANCISCO, AS WELL AS TO EXECUTIVES WITHIN THE JEWISH FEDERATION SYSTEM.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.