2025-04-22T12:32:14-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2023-07-01 521758790 BERKELEY HILLEL BERK 5108457793 2736 BANCROFT WAY BERKELEY CA 94704 ADAM NAFTALIN-KELMAN EXECUTIVE DIRECTOR 5108457793 2025-04-02 1 0 BRIAN YACKER P00401346 9492222999 2025-04-02 2023 2025-03-06 01:10:19Z ADAM NAFTALIN-KELMAN 2736 BANCROFT WAY BERKELEY CA 94704 1629523 0 X WWW.BERKELEYHILLEL.ORG X 1997 CA BERKELEY HILLEL IS A CULTURAL AND RELIGIOUS CENTER THAT STRIVES TO BUILD A VIBRANT AND ENDURING JEWISH COMMUNITY AT THE UNIVERSITY OF CALIFORNIA AT BERKELEY BY PROVIDING EDUCATIONAL, CULTURAL, AND EDUCATIONAL ACTION PROGRAMS. 12 12 33 100 0 0 2672991 1414263 12092 7635 173552 169747 39441 37315 2898076 1628960 0 0 0 0 1229003 1090529 0 0 163293 1499549 1469028 2728552 2559557 169524 -930597 33013028 31388813 1058787 986013 31954241 30402800 X BERKELEY HILLEL WORKS ON ITS MISSION BY ENRICHING THE LIVES OF JEWISH STUDENTS SO THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD THROUGH:* WELCOMING STUDENTS INTO A PLURALISTIC COMMUNITY IN AN INCLUSIVE AND RESPECTFUL WAY.* FOSTERING THE GROWTH OF STUDENTS' JEWISH IDENTITY.* DEVELOPING STUDENTS' SENSE OF SOCIAL JUSTICE, CIVIC RESPONSIBILITY, AND SERVICE TO LOCAL, NATIONAL AND LARGER COMMUNITIES.* PROVIDING OPPORTUNITIES FOR STUDENTS TO EXAMINE THEIR JUDAISM AND SPIRITUALITY.* SERVING AS AN INTEGRAL AND INDISPENSABLE PARTNER TO THE UNIVERSITY COMMUNITY.* SUPPORTING ISRAEL AS A JEWISH AND DEMOCRATIC STATE.BERKELEY HILLEL WILL ADVOCATE FOR ITS MISSION TO THE GREATER CAMPUS COMMUNITY AND WILL MODEL IN ITS ACTIONS: EXCELLENCE, INNOVATION, ACCOUNTABILITY AND FUN. 0 0 1826172 7635 THE B'NAI B'RITH HILLEL FOUNDATION AT U.C.B. ENRICHES THE LIVES OF JEWISH STUDENTS BY PROVIDING A SPACE FOR RELIGIOUS OBSERVANCE ON JEWISH HOLIDAYS AND SHABBAT, SERVING THREE WEEKLY MEALS TO STUDENTS, PROVIDING INTERNSHIP/FELLOWSHIP OPPORTUNITIES, SPONSORING CLUBS/GROUPS, AND FOSTERING VOLUNTEER EXPERIENCES.THE FOUNDATION CREATES A JEWISH HOME AND COMMUNITY FOR STUDENTS AT U.C. BERKELEY AND IS COMMITTED TO:(1) WELCOMING STUDENTS TO A PLURALISTIC COMMUNITY IN AN INCLUSIVE AND RESPECTFUL WAY,(2) FOSTERING THE GROWTH OF THEIR JEWISH IDENTITY AS THEY DEVELOP THEIR CIVIC RESPONSIBILITY,(3) EMPOWERING STUDENTS TO EXAMINE THEIR JUDAISM, JEWISH IDENTITY, AND SPIRITUALITY,(4) EMPOWERING STUDENTS TO PURSUE SOCIAL JUSTICE AND SERVICE TO BOTH THE LOCAL AND GREATER COMMUNITY,(5) SUPPORTING ISRAEL AS A JEWISH AND DEMOCRATIC STATE,(6) BEING AN INTEGRAL AND INDISPENSABLE PARTNER OF THE UNIVERSITY COMMUNITY, AND(7) MODELING EXCELLENCE, INNOVATION, ACCOUNTABILITY, AND FUN. 1826172 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 33 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ADAM NAFTALIN-KELMAN 5108457793 2736 BANCROFT WAY BERKELEY CA 94704 OREN GABRIEL PRESIDENT 2.00 X X 0 0 0 DANIELLE NATELSON VICE PRESIDENT 1.00 X X 0 0 0 STEVE SUTTON SECRETARY 1.00 X X 0 0 0 STEPHANIE MAMANE TREASURER 1.00 X X 0 0 0 ERWIN CHEMERINSKY DIRECTOR 1.00 X 0 0 0 JOSH FELDMAN DIRECTOR 1.00 X 0 0 0 AVIV GILBOA DIRECTOR 1.00 X 0 0 0 KAREN KAUFMAN PERLMAN DIRECTOR 1.00 X 0 0 0 DAN MOGULOF DIRECTOR 1.00 X 0 0 0 DIMA MOSTVOY DIRECTOR 1.00 X 0 0 0 TAMMY POTKIN-OREN DIRECTOR 1.00 X 0 0 0 JESSICA ZITTER DIRECTOR 1.00 X 0 0 0 ADAM NAFTALIN-KELMAN EXECUTIVE DIRECTOR 40.00 X 137500 0 92225 EMILY HIRSCHMAN CHIEF OPERATING OFFICER 40.00 X 118500 0 10140 LAUREN FLEISCHMAN ASSOCIATE DIRECTOR 40.00 X 124500 0 5078 380500 0 107443 3 0 1 0 0 1414263 1414263 JEWISH HOME AND COMMU. 900099 7635 7635 7635 165688 165688 31481 563 30918 30918 30918 4059 0 4059 4059 4059 REIMBURSEMENT 900099 4530 4530 REBATES 900099 1867 1867 6397 1628960 7635 0 207062 375648 298803 50837 26008 599185 476611 81089 41485 6663 5300 902 461 63598 50588 8607 4403 45435 36140 6149 3146 160 160 65291 65291 43316 43316 177296 42427 132374 2495 1177 399 694 84 41707 19947 11346 10414 17349 8957 3216 5176 85991 72498 9454 4039 31067 15977 12219 2871 25329 18597 5074 1658 33054 11203 19497 2354 656953 522531 88941 45481 41297 18339 20037 2921 PROGRAM FOOD 113116 113116 PROGRAM SUPPLIES 37010 37010 SPEAKER FEES 34740 26170 2664 5906 STUDENT TRAINING 27680 23930 1167 2583 36495 27629 7058 1808 2559557 1826172 570092 163293 317127 450357 934080 808974 22223 11112 3138 22916 19999700 3494901 17072995 16504799 14663465 13590655 33013028 31388813 41754 54215 1017033 931798 1058787 986013 X 22534839 22955942 9419402 7446858 31954241 30402800 33013028 31388813 X -930597 752049 -1372893 X X 0 1 X 1 0 X 11707259 2995497 2194649 2672991 1414263 20984659 11707259 2995497 2194649 2672991 1414263 20984659 2104856 18879803 115399 64653 232798 167185 197169 777204 231 813 1044 6210 305 64377 4239 6397 81528 21844435 33567 0.86430 0.83000 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 6,210. 2020 AMOUNT: $ 305. 2021 AMOUNT: $ 64,377. REBATES - 2022 AMOUNT: $ 2,995. 2023 AMOUNT: $ 1,867. MISCELLANEOUS - 2022 AMOUNT: $ 972. REIMBURSEMENT - 2022 AMOUNT: $ 272. 2023 AMOUNT: $ 4,530. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1941830 19688 110502 2072020 1934080 7750 1941830 0.21300 0.74900 0.03800 0 0 2933040 2933040 16691597 3438452 13253145 178801 28554 150247 196262 27895 168367 16504799 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 8280936 VESTED INTEREST IN CHARITABLE LEAD TRUST 5309719 13590655 X 965363 752049 -1372893 -620844 1586207 43316 -563 42753 1628960 2516804 563 563 2516241 43316 43316 2559557 PART V, LINE 4: THE FUNDS FROM THE ENDOWMENTS ARE USED FOR OUR WEEKLY SHABBAT DINNERS, WEEKLY BBQS, STUDENT LEADERSHIP FELLOWSHIP AND FRESHMAN RETREAT. PART X, LINE 2: THE ORGANIZATION HAS RECEIVED NOTIFICATION FROM THE INTERNAL REVENUE SERVICE (IRS) AND THE STATE OF CALIFORNIA THAT IT QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THIS EXEMPTION IS SUBJECT TO PERIODIC REVIEW BY THE FEDERAL AND STATE TAXING AUTHORITIES AND MANAGEMENT IS CONFIDENT THAT THE ORGANIZATION CONTINUES TO SATISFY ALL FEDERAL AND STATE STATUTES IN ORDER TO QUALIFY FOR CONTINUED TAX-EXEMPT STATUS. THE ORGANIZATION MAY PERIODICALLY RECEIVE UNRELATED BUSINESS INCOME REQUIRING THE ORGANIZATION TO FILE SEPARATE TAX RETURNS UNDER FEDERAL AND STATE STATUTES. UNDER SUCH CONDITIONS, THE ORGANIZATION CALCULATES AND ACCRUES THE APPLICABLE TAXES PAYABLE. EACH YEAR, MANAGEMENT CONSIDERS WHETHER THE ORGANIZATION HAS ENGAGED IN ANY ACTIVITIES THAT COULD AFFECT THE ORGANIZATION'S INCOME TAX STATUS OR RESULT IN TAXABLE INCOME. MANAGEMENT BELIEVES THAT ANY POSITIONS THE ORGANIZATION HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND WOULD MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. ACCORDINGLY, THERE ARE NO POTENTIAL LIABILITIES TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE LEAD TRUST -1,372,893. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -563. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 563. X 1 0 X X 0 0 0 0 0 0 0 0 0 ADAM NAFTALIN-KELMAN EXECUTIVE DIRECTOR 137500 0 0 0 0 0 10625 0 81600 0 229725 0 0 0 ADAM NAFTALIN-KELMAN EXECUTIVE DIRECTOR HOUSE PURCHASE X 100000 11112 0 1 1 11112 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND OUTSIDE ADVISORS. THE CONTENTS OF THE TAX RETURN ARE DISCUSSED WITH THE TAX PROFESSIONAL (WHERE NECESSARY). AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE PRESIDENT AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO & TOP MANAGEMENT MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES COMPENSATION OF OTHER PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TO WWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE LEAD TRUST -1,372,893. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.