2025-05-06T15:11:51-05:00 2024-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2023-07-01 330794699 COMMUNITY FOUNDATION CHARITABLE REAL ESTATE FUND COMM 8582792740 4950 MURPHY CANYON ROAD SAN DIEGO CA 92123 JEREMY PEARL CEO 8582792740 2025-05-06 1 1 PATRICIA J MAYER P00188643 8586271400 2023 2025-03-06 01:10:19Z JERRY GUMPEL 4950 MURPHY CANYON ROAD SAN DIEGO CA 92123 141933 0 X WWW.JCFSANDIEGO.ORG X 1998 CA TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO. 7 6 0 7 -97107 0 681450 1 0 0 253300 -139761 -313796 -93157 620954 -232917 564134 214189 0 0 0 0 0 0 0 30616 0 594750 214189 26204 -447106 5392777 5042778 0 0 5392777 5042778 TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO. 0 0 214189 214189 0 DISTRIBUTION OF CONTRIBUTIONS TO RELIGIOUS, CHARITABLE AND EDUCATIONAL ORGANIZATIONS. 214189 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 X 7 6 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X ELI LANDAU 8582792740 4950 MURPHY CANYON ROAD SAN DIEGO CA 92123 JERRY GUMPEL PRESIDENT 1.00 1.00 X X 0 0 0 LAWRENCE SHERMAN SECRETARY 1.00 3.00 X X 0 0 0 PAUL DATNOW DIRECTOR 1.00 1.00 X 0 0 0 EMILY EINHORN DIRECTOR 1.00 0.00 X 0 0 0 MARK GLEIBERMAN DIRECTOR 1.00 0.00 X 0 0 0 DAVID MANDELBAUM DIRECTOR 1.00 0.00 X 0 0 0 BETH SIRULL VICE PRESIDENT (THRU 03/24) 1.00 40.00 X X 0 462981 79036 JEREMY PEARL CFO THRU 324 VICE PRESIDENT (AS OF 3/24) 1.00 40.00 X X 0 348642 75104 ELI LANDAU CFO (AS OF 3/24) 1.00 40.00 X 0 197832 37556 0 1009455 191696 0 0 1 0 0 1 1 37589 37589 197500 374850 -177350 -177350 -177350 ADMINISTRATIVE FEES 561000 3950 3950 K-1 PASSTHROUGH 901101 -97107 -97107 -93157 -232917 0 -97107 -135811 214189 214189 214189 214189 0 0 2769 2769 2 2 1 1 5390005 5040006 5392777 5042778 0 0 X 5392777 5042778 5392777 5042778 5392777 5042778 X -447106 97107 X 0 1 X 1 0 X X 1 JEWISH COMMUNITY FOUNDATION OF SAN DIEGO 952504044 7 1 214189 0 1 214189 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G, COLUMN VI: THE ORGANIZATION SUPPORTS THE JEWISH COMMUNITY FOUNDATION BY PROVIDING GRANTS TO OTHER ORGANIZATIONS TO FURTHER THE JEWISH COMMUNITY FOUNDATION'S MISSION. PART IV, SECTION A, LINE 6: THE ORGANIZATION PROVIDED SUPPORT IN THE FORM OF GRANTS TO OTHER NON-PROFIT ORGANIZATIONS IN ACCORDANCE WITH THE MISSION OF THE SUPPORTED ORGANIZATION, JEWISH COMMUNITY FOUNDATION OF SAN DIEGO. 0 LLC MEMBERSHIP INTEREST 5040006 F 5040006 X PART X, LINE 2: THE FOUNDATION FOLLOWS GAAP RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE FOUNDATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2024 AND 2023, AND NO AMOUNTS HAVE BEEN ACCRUED. THE FOUNDATION FILES INFORMATIONAL AND INCOME TAX RETURNS IN THE UNITED STATES AND VARIOUS STATE AND LOCAL JURISDICTIONS. 1 JEWISH COMMUNITY FOUNDATION OF SAN DIEGO 4950 MURPHY CANYON ROAD SAN DIEGO CA 92123 952504044 501(C)(3) 214189 0 GENERAL 1 0 PART I, LINE 2: GRANTS ARE PAID TO THE JEWISH COMMUNITY FOUNDATION, WHICH IS THE SUPPORTED ORGANIZATION, OR TO ORGANIZATIONS THAT SUPPORT THE CAUSES OF THE SUPPORTED ORGANIZATION. GRANTS ARE APPROVED BY BY THE BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 0 BETH SIRULL VICE PRESIDENT (THRU 03/24) 0 462981 0 0 0 0 0 61450 0 17586 0 542017 0 0 JEREMY PEARL CFO THRU 324 VICE PRESIDENT (AS OF 3/24) 0 348642 0 0 0 0 0 61450 0 13654 0 423746 0 0 ELI LANDAU CFO (AS OF 3/24) 0 197832 0 0 0 0 0 22238 0 15318 0 235388 0 0 PART I, LINE 3 THE HUMAN RESOURCES COMMITTEE OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO EVALUATES AND APPROVES EXECUTIVE COMPENSATION ANNUALLY. THE EVALUATION INCLUDES THE REVIEW OF COMPARABILITY DATA PROVIDED BY INDEPENDENT SOURCES. A WRITTEN EMPLOYMENT CONTRACT GOVERNS CEO COMPENSATION AND OTHER TERMS OF EMPLOYMENT. THE CONTRACT IS REVIEWED BY OUTSIDE COUNSEL AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S SOLE CORPORATE MEMBER IS JEWISH COMMUNITY FOUNDATION OF SAN DIEGO. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BYLAWS GIVE THE MEMBER THE POWER TO ELECT ITS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FINAL FORM 990 IS PROVIDED TO ALL BOARD MEMBERS BEFORE FILING. EACH BOARD MEMBER REVIEWS THE 990 AND CONTACTS MANAGEMENT WITH ANY QUESTIONS OR CONCERNS. ANY CHANGES THAT ARISE FROM THE BOARD REVIEW ARE COMMUNICATED TO ALL BOARD MEMBERS BEFORE FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE FOUNDATION REQUESTS THAT EACH BOARD MEMBER DISCLOSE ALL CONFLICTS OF INTEREST BY COMPLETING A CONFLICT OF INTEREST QUESTIONNAIRE. IF A TRANSACTION ARISES WHERE THERE IS A CONFLICT OF INTEREST, THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE COMMUNITY FOUNDATION CHARITABLE REAL ESTATE FUND DOES NOT HAVE ANY EMPLOYEES. THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO, A RELATED ORGANIZATION, DOES COMPENSATE EMPLOYEES. THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO HAS A FORMAL COMPENSATION REVIEW POLICY. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: K-1 PASSTHROUGH 97,107. 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