THE JEWISH HOME AND SENIOR LIVING FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: THE JEWISH HOME AND SENIOR LIVING FOUNDATION (EIN 02-0724278)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-15
IRS object ID: 202631359349308788
Schema version: 2024v5.5
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 F
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-15T13:11:21-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390859910	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER TILLY ADVISORY GROUP LP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	333 BUSH STREET STE 1000	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94104	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	020724278	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE JEWISH HOME AND SENIOR LIVING	BusinessNameLine1Txt
Business Name Line2	FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	JEWI	BusinessNameControlTxt
Phone	4154061107	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CARL GERLACH	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	4154061107	PhoneNum
Signature	2026-05-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL LUMSDEN	PreparerPersonNm
PTIN	P01262236	PTIN
Phone	4159561500	PhoneNum
Preparation	2026-05-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RICHARD BAUM	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,017,966	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.JHSLF.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	THE JEWISH HOME & SENIOR LIVING FOUNDATION PLAYS A CRITICAL ROLE IN FUNDING THE SAN FRANCISCO CAMPUS FOR JEWISH LIVING AND ITS AFFILIATED PROGRAMS TO HELP BAY AREA SENIORS LIVE HEALTHIER AND FULLER LIVES.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,647,877	PYContributionsGrantsAmt
CY Contributions Grants	$5,302,808	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$2,343,023	PYInvestmentIncomeAmt
CY Investment Income	$1,715,083	CYInvestmentIncomeAmt
PY Other Revenue	-$9,982	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,980,918	PYTotalRevenueAmt
CY Total Revenue	$7,017,891	CYTotalRevenueAmt
PY Grants And Similar Paid	$3,805,118	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$3,790,494	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$839,141	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$722,789	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,105,342	CYTotalFundraisingExpenseAmt
PY Other Expenses	$668,425	PYOtherExpensesAmt
CY Other Expenses	$859,756	CYOtherExpensesAmt
PY Total Expenses	$5,312,684	PYTotalExpensesAmt
CY Total Expenses	$5,373,039	CYTotalExpensesAmt
PY Revenues Less Expenses	$668,234	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,644,852	CYRevenuesLessExpensesAmt
Total Assets BOY	$40,225,803	TotalAssetsBOYAmt
Total Assets EOY	$42,939,834	TotalAssetsEOYAmt
Total Liabilities BOY	$14,601,370	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,638,861	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$25,624,433	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$27,300,973	NetAssetsOrFundBalancesEOYAmt
Mission	THE JEWISH HOME & SENIOR LIVING FOUNDATION PLAYS A CRITICAL ROLE IN FUNDING THE SAN FRANCISCO CAMPUS FOR JEWISH LIVING AND ITS AFFILIATED PROGRAMS TO HELP BAY AREA SENIORS LIVE HEALTHIER AND FULLER LIVES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,790,494	ExpenseAmt
Grant	$3,790,494	GrantAmt
Revenue	$0	RevenueAmt
Desc	THE PRIMARY EXEMPT PURPOSE OF THE FOUNDATION IS TO PROMOTE THE PROVISION OF JEWISH HOME AND AGING SERVICES BY RAISING FUNDS AND PROVIDING FINANCIAL SUPPORT FOR THE FUNCTIONS, ACTIVITIES, PROGRAMS, PRACTICES, FACILITIES AND OTHER PURPOSES THAT RELATE TO, OR ARE ASSOCIATED WITH, THE HEBREW HOME FOR AGED DISABLED--DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING (SFCJL), A CALIFORNIA NON-PROFIT PUBLIC BENEFIT CORPORATION, INCLUDING, BUT NOT LIMITED TO, THE SFCJL'S ELDERLY SERVICE PROGRAMS AND ELDERLY ACTIVITIES.	Desc
Total Program Service Expenses	$3,790,494	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	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	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	Yes (1)	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	0	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	13	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	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	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CARL GERLACH	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4154061107	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
RICHARD RICK BAUM
CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROBERT BOB NEWMAN
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
DANA CORVIN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
MICHAEL EISLER
TRUSTEE (THROUGH 10/2024)	1.00	Yes (X)		$0	$0	$0
SUSAN HIRSCH
TRUSTEE (THROUGH 6/2025)	1.00	Yes (X)		$0	$0	$0
TOM KASTEN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
ALEX MANN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
DAVID STEIRMAN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
DAVID CALDWELL
TREASURER (THROUGH 2/2025)	4.00		Yes (X)	$0	$0	$0
CARL GERLACH
TREASURER (START 2/2025)	4.00		Yes (X)	$0	$0	$0
STACEY LEWIS
CHIEF PHILANTHROPIC OFFICER	40.00			$269,863	$0	$10,815	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$269,863	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$10,815	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	Yes (1)	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SAN FRANCISCO CAMPUS FOR JEWISH LIVING	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT & CONSULTING SERVICES	ServicesDesc
Compensation	$320,000	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$5,302,808	AllOtherContributionsAmt
Total Contributions	$5,302,808	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,715,158	TotalRevenueColumnAmt
Exclusion	$1,715,158	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$75	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$75	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$75	TotalRevenueColumnAmt
Exclusion	-$75	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,017,891	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,715,083	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$3,790,494	TotalAmt
Program Services	$3,790,494	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$622,586	TotalAmt
Fundraising	$622,586	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$100,203	TotalAmt
Fundraising	$100,203	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$320,000	TotalAmt
Management And General	$320,000	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$660	TotalAmt
Management And General	$660	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$53,402	TotalAmt
Management And General	$53,402	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$52,649	TotalAmt
Management And General	$52,649	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$252,885	TotalAmt
Management And General	$1,104	ManagementAndGeneralAmt
Fundraising	$251,781	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$19,311	TotalAmt
Fundraising	$19,311	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$19,959	TotalAmt
Fundraising	$19,959	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$10,483	TotalAmt
Fundraising	$10,483	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$261	TotalAmt
Fundraising	$261	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$964	TotalAmt
Fundraising	$964	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$49,235	TotalAmt
Management And General	$49,235	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	FundraisingFundraisingAmt
PROGRAMS & EVENTS	$29,737	$29,737
FOOD	$29,577	$29,577
DUES & FEES	$2,379	$2,379
RECRUITING	$649	$649

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,605	TotalAmt
Management And General	$153	ManagementAndGeneralAmt
Fundraising	$17,452	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,373,039	TotalAmt
Program Services	$3,790,494	ProgramServicesAmt
Management And General	$477,203	ManagementAndGeneralAmt
Fundraising	$1,105,342	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$691,879	BOYAmt
EOY	$23,330	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$2,020,339	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,714,767	BOYAmt
EOY	$2,416,324	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$10,112,710	BOYAmt
EOY	$9,587,683	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$49,236	BOYAmt
EOY	$49,236	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$24,077,417	BOYAmt
EOY	$26,338,580	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$2,485,000	BOYAmt
EOY	$2,485,000	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$94,794	BOYAmt
EOY	$19,342	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$40,225,803	BOYAmt
EOY	$42,939,834	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$6,684	BOYAmt
EOY	$53,833	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,594,686	BOYAmt
EOY	$15,585,028	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,601,370	BOYAmt
EOY	$15,638,861	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	$22,088,650	BOYAmt
EOY	$22,038,496	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,535,783	BOYAmt
EOY	$5,262,477	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,624,433	BOYAmt
EOY	$27,300,973	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$40,225,803	BOYAmt
EOY	$42,939,834	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,644,852	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,108,372	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$1,076,684	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
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	$1,414,008	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,092,885	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,644,628	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,647,877	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,302,808	CurrentTaxYearAmt
Total	$15,102,206	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,414,008	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,092,885	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,644,628	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,647,877	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,302,808	CurrentTaxYearAmt
Total	$15,102,206	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$774,850	SubstantialContributorsTotAmt
Public Support Total170	$14,327,356	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,236,442	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,312,749	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,302,548	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,504,443	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,715,158	CurrentTaxYearAmt
Total	$7,071,340	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$24,563	CurrentTaxYearMinus4YearsAmt
Total	$24,563	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$22,198,109	TotalSupportAmt
Public Support CY170	0.64540	PublicSupportCY170Pct
Public Support PY170	0.63080	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,905,151	BeginningYearBalanceAmt
Investment Earnings Or Losses	$267,589	InvestmentEarningsOrLossesAmt
Other Expenditures	$40,495	OtherExpendituresAmt
End Year Balance	$3,132,245	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,889,398	BeginningYearBalanceAmt
Investment Earnings Or Losses	$225,593	InvestmentEarningsOrLossesAmt
Other Expenditures	$209,840	OtherExpendituresAmt
End Year Balance	$2,905,151	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,441,818	BeginningYearBalanceAmt
Contributions	$60,000	ContributionsAmt
Investment Earnings Or Losses	$387,580	InvestmentEarningsOrLossesAmt
End Year Balance	$2,889,398	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,627,871	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$140,260	InvestmentEarningsOrLossesAmt
Other Expenditures	$45,793	OtherExpendituresAmt
End Year Balance	$2,441,818	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,477,961	BeginningYearBalanceAmt
Investment Earnings Or Losses	$197,194	InvestmentEarningsOrLossesAmt
Other Expenditures	$47,284	OtherExpendituresAmt
End Year Balance	$2,627,871	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.73387	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.26613	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	DEBT SECURITIES - NON-U.S. GOVERNMENT	Desc
Book Value	$2,485,000	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$2,485,000	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
BENEFICIAL INTEREST TO SAN FRANCISCO CAMPUS FOR JEWISH LIVING	$12,714,915
DUE TO SAN FRANCISCO CAMPUS FOR JEWISH LIVING	$2,870,113

Field	Value	IRS element (for citing)
Total Liability	$15,585,028	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$7,049,579	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$1,108,372	NetUnrealizedGainsInvstAmt
Other Revenue	-$1,076,684	OtherRevenueAmt
Revenue Not Reported	$31,688	RevenueNotReportedAmt
Revenue Subtotal	$7,017,891	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,017,891	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,373,039	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$5,373,039	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,373,039	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO GENERATE SUPPORT FOR THE JEWISH HOME'S END OF LIFE CARE PROGRAM AND ENRICHING THE ELDERLY LIFE PROGRAM, AND ALSO INCLUDES ACCUMULATED EARNINGS THEREON THAT HAVE NOT YET BEEN EXPENDED.
PART X, LINE 2:	THE FOUNDATION IS EXEMPT FROM FEDERAL AND CALIFORNIA STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3) AND BY THE FRANCHISE TAX BOARD UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. U.S. GAAP REQUIRES THE FOUNDATION TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. THE FOUNDATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITY HAS BEEN RECORDED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	CHANGE IN BENEFICIAL INTEREST TO SAN FRANCISCO CAMPUS FOR JEWISH LIVING -1,076,684.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	MIDDLE EAST AND NORTH AFRICA	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	INVESTMENTS	TypeOfActivitiesConductedTxt
Region Total Expenditures	$2,485,000	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$2,485,000	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$2,485,000	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING)	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 SILVER AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94112	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	940545320	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$3,790,494	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	NEW FACILITY DEVELOPMENT AND SERVICE EXPANSION	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION REQUIRES GRANTEES TO PROVIDE PERIODIC REPORTS INCLUDING BUDGETS, FINANCIAL REPORTS, AND AUDITED FINANCIAL STATEMENTS TO MONITOR THE USE OF THE FUNDS FOR THE INTENDED PURPOSE. FOR RESTRICTED GRANTS, THE ORGANIZATION ENSURES THAT THE PERFORMANCE OF THE RESTRICTION IS MET. ADDITIONALLY, PROPER USE OF GRANT FUNDS IS MONITORED VIA OVERLAPPING MANAGEMENT BETWEEN THE ORGANIZATION AND THE GRANT RECIPIENT.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	STACEY LEWIS	PersonNm
Title	CHIEF PHILANTHROPIC OFFICER	TitleTxt
Base Compensation Filing Org	$269,863	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$4,403	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$6,412	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$280,678	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, PART VII, SECTION A, LINE 5 AND SCHEDULE J, PART II:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION'S CHIEF PHILANTHROPIC OFFICER IS COMPENSATED BY HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING), AN UNRELATED TAX-EXEMPT ORGANIZATION; THE ORGANIZATION THEN REIMBURSES SAN FRANCISCO CAMPUS FOR JEWISH LIVING THROUGH A MANAGEMENT FEE. THE ORGANIZATION'S TREASURER IS ALSO COMPENSATED BY SAN FRANCISCO CAMPUS FOR JEWISH LIVING, HOWEVER, THE FOUNDATION IS NOT ALLOCATED (NOR DOES IT REIMBURSE) ANY COMPENSATION AND BENEFITS ASSOCIATED WITH THE TREASURER (AND THUS, SALARY INFORMATION DOES NOT APPEAR ON FORM 990, PART VII OR SCHEDULE J, PART II FOR THE TREASURER).	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION PAID A MANAGEMENT FEE OF $320,000 DURING THE 6/30/2025 FISCAL YEAR TO HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING) WHO PROVIDES MANAGEMENT DUTIES TO JHSLF. SAN FRANCISCO CAMPUS FOR JEWISH LIVING COMPENSATES JHSLF'S CHIEF PHILANTHROPIC OFFICER (STACEY LEWIS) AND PROVIDES VARIOUS MANAGEMENT AND ADMINISTRATIVE SERVICES.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS; HOWEVER, THE FORM 990 INSTRUCTIONS ALSO DEFINE A "MEMBER" AS ANY PERSON (INCLUDING A CORPORATION OR OTHER LEGAL ENTITY) WHO HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, INCLUDING ELECTING MEMBERS OF THE GOVERNING BODY. AS SUCH, IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS, THE JEWISH HOME AND SENIOR LIVING FOUNDATION HAS THREE MEMBERS: (I) THE JEWISH COMMUNITY FEDERATION OF SAN FRANCISCO, THE PENINSULA, MARIN AND SONOMA COUNTIES; (II) THE HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING); AND 899 CHARLESTON (DBA MOLDAW RESIDENCES).
FORM 990, PART VI, SECTION A, LINE 7A	THE JEWISH COMMUNITY FEDERATION OF SAN FRANCISCO, THE PENINSULA, MARIN AND SONOMA COUNTIES HAS THE POWER TO APPOINT ONE (1) TRUSTEE; THE HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING) HAS THE POWER TO APPOINT TWO (2) TRUSTEES; 899 CHARLESTON (DBA MOLDAW RESIDENCES) HAS THE POWER TO APPOINT ONE (1) TRUSTEE.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PREPARATION FIRM IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE STAFF. MANAGEMENT OF THE ORGANIZATION THEN REVIEWS THE FORM 990 AND FOLLOWS-UP WITH TAX PREPARATION FIRM TO ANSWER ANY UNRESOLVED QUESTIONS. A COPY OF THE COMPLETED FORM 990 IS THEN PROVIDED TO THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH PERSON WHO IS DEEMED TO HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING TRUSTEES, OFFICERS, AND KEY EMPLOYEES) SIGNS AN ANNUAL DISCLOSURE STATEMENT WHICH AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY, AND DISCLOSES ANY DIRECT OR INDIRECT AFFILIATIONS. ALL ANNUAL DISCLOSURE STATEMENTS ARE SUBMITTED TO THE SECRETARY. EACH EMPLOYEE DISCLOSES TO THE CHIEF EXECUTIVE OFFICER ALL MATERIAL FACTS REGARDING THE AFFILIATION OF SUCH EMPLOYEE WITH ANY PERSON WITH WHOM THE ORGANIZATION IS CONSIDERING ENTERING A TRANSACTION; THE CHIEF EXECUTIVE OFFICER THEN DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS FOR THESE EMPLOYEES. THE CHIEF EXECUTIVE OFFICER AND ANY OTHER PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION SHALL DISCLOSE TO THE BOARD ALL MATERIAL FACTS REGARDING HIS OR HER AFFILIATION WITH ANY PERSON WITH WHOM THE JEWISH HOME AND AFFILIATES IS CONSIDERING ENTERING A TRANSACTION; THE BOARD THEN DETERMINES IF A CONFLICT OF INTEREST EXISTS FOR THE CHIEF EXECUTIVE OFFICER OR PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. IF A BOARD MEMBER IS THE INDIVIDUAL WITH WHICH A CONFLICT OF INTEREST IS BEING DETERMINED, THE BOARD MEMBER IS NOT ALLOWED TO VOTE ON THE MATTER.
FORM 990, PART VI, SECTION B, LINE 15	FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAS BEEN MARKED "NO", AS PROVIDED BY THE FORM 990 INSTRUCTIONS, AS ALL OFFICERS AND KEY EMPLOYEES ARE COMPENSATED BY UNRELATED ORGANIZATIONS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:	CHANGE IN BENEFICIAL INTEREST TO SAN FRANCISCO CAMPUS FOR JEWISH LIVING -1,076,684.