2025-05-14T18:51:56-05:00 2024-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-07-01 941156528 JEWISH FAMILY AND CHILDREN'S SERVICES JEWI 4154491200 PO BOX 159004 SAN FRANCISCO CA 94115 JONATHAN ZIMMAN CHIEF FINANCIAL OFFICER 4154491200 2025-05-14 1 1 MICHAEL LUMSDEN P01262236 4159561500 2025-05-14 2023 2025-03-06 01:10:19Z DR ANITA FRIEDMAN PO BOX 159004 SAN FRANCISCO CA 94115 92858589 0 X WWW.JFCS.ORG X 1850 CA JEWISH FAMILY AND CHILDREN'S SERVICES (JFCS) HAS BEEN SERVING RESIDENTS OF SAN FRANCISCO, THE PENINSULA, MARIN, AND SONOMA COUNTIES SINCE IT WAS FOUNDED IN 1850. GUIDED BY THE JEWISH VALUES OF TZEDAKAH AND TIKUN OLAM, SOCIAL JUSTICE AND REPAIRING THE WORLD, JFCS IS THE OLDEST NON-PROFIT WEST OF THE MISSISSIPPI RIVER, AND ONE OF THE LARGEST FAMILY SERVICES ORGANIZATIONS IN THE UNITED STATES, SERVING OVER 120,000 PEOPLE ANNUALLY. JFCS' MISSION IS TO PROVIDE PROFESSIONAL AND VOLUNTEER SERVICES FOR THE PURPOSES OF DEVELOPING, RESTORING, AND MAINTAINING THE COMPETENCY OF FAMILIES AND INDIVIDUALS OF ALL AGES WHILE EMPHASIZING INTER-GENERATIONAL TIES AND COMMUNITY RESPONSIBILITY. IN FURTHERANCE OF ITS MISSION, JFCS PROVIDES HIGH-QUALITY, RESEARCH-BASED SOCIAL SERVICES, THERAPEUTIC RESOURCES, AND EDUCATIONAL PROGRAMS FOR PEOPLE OF ALL AGES, FAITHS, AND BACKGROUNDS. 28 27 646 1292 0 0 72299414 44733720 10937573 20039977 1862963 2022667 126790 172862 85226740 66969226 5172778 8596027 0 0 30855649 39445703 0 0 3160123 10725427 14145413 46753854 62187143 38472886 4782083 147367958 236051915 24030094 31747636 123337864 204304279 X JEWISH FAMILY AND CHILDREN'S SERVICES EXISTS TO PROVIDE PROFESSIONAL AND VOLUNTEER SERVICES FOR THE PURPOSES OF DEVELOPING, RESTORING, AND MAINTAINING THE COMPETENCY OF FAMILIES AND INDIVIDUALS OF ALL AGES.TRADITIONALLY, JEWISH FAMILY AND CHILDREN'S AGENCIES CARRY A SPECIAL RESPONSIBILITY WITHIN THE JEWISH COMMUNITY FOR REACHING OUT TO CHILDREN, THE AGED, THE ALIENATED AND THE DEPENDENT, AND FOR THE RESETTLEMENT AND ACCULTURATION OF REFUGEES AND IMMIGRANTS.AS PART OF THE NETWORK OF JEWISH COMMUNITY SERVICES, THE AGENCY HELPS PROMOTE JEWISH CONTINUITY THROUGH THE PROVISION OF PREVENTIVE, EDUCATIONAL, THERAPEUTIC, AND SUPPORTIVE SERVICES, WITHIN THE CONTEXT OF HISTORIC JEWISH VALUES, EMPHASIZING INTER-GENERATIONAL TIES AND COMMUNITY RESPONSIBILITY. 1 0 26120308 4042900 8018081 OLDER ADULTS: JFCS HELPS OLDER ADULTS TO LIVE INDEPENDENTLY THROUGH ITS AWARD-WINNING SENIORS AT HOME PROGRAM, WHICH INCLUDES HOME CARE SERVICES, DEMENTIA CARE, PALLIATIVE AND END-OF-LIFE CARE, CARE MANAGEMENT, HEALTHCARE ADVOCACY, SUPPORT FOR HOLOCAUST SURVIVORS, COUNSELING, ADULT DAY HEALTH CARE, MEAL DELIVERY, FIDUCIARY SERVICES, AND OTHER PRACTICAL AND SPIRITUAL SUPPORT SERVICES. 8634013 548427 8215033 ASSISTED LIVING: THROUGH ITS RHODA GOLDMAN PLAZA (RGP) ASSISTED LIVING AND MEMORY CARE COMMUNITY, JFCS PROVIDES HOUSING WITH SUPPORTIVE SERVICES FOR THE ELDERLY IN AN ENVIRONMENT THAT PROMOTES THEIR INDEPENDENCE AT AN AFFORDABLE COST. RESIDENTS RECEIVE QUALITY CARE TAILORED TO THEIR INDIVIDUAL NEEDS AND ENRICHED BY JEWISH TRADITION IN AN ATMOSPHERE DEDICATED TO PROMOTING HEALTH AND WELL-BEING IN MIND, BODY, AND SPIRIT. 7764364 109773 2482179 CHILDREN AND YOUTH SERVICES: THROUGH THE CENTER FOR CHILDREN AND YOUTH, JFCS IMPROVES THE LIVES OF CHILDREN AND FAMILIES BY PROVIDING A RANGE OF CLINICAL MENTAL HEALTH SERVICES FOR CHILDREN AND TEENS, PARENT COACHING AND EDUCATION PROGRAMS, TRAINING FOR CHILD DEVELOPMENT PROFESSIONALS, AND PUBLIC POLICY ADVOCACY. JFCS ALSO HELPS FAMILIES THROUGH ITS ADOPTION AGENCY, HOUSING AND ADVOCACY PROGRAMS, FINANCIAL ADVICE AND ASSISTANCE SERVICES, AND YOUTH EDUCATIONAL AND MENTORING PROGRAMS. 11923070 3894927 1324684 COMMUNITY SERVICES: JFCS PROVIDES COMMUNITY EDUCATION PROGRAMS, VOLUNTEER SUPPORT SERVICES, BEREAVEMENT AND HEALING PROGRAMS, SPIRITUAL SUPPORT SERVICES, HOLOCAUST EDUCATION PROGRAMS, INDIVIDUAL EMERGENCY ASSISTANCE, AND OTHER PRACTICAL AND EMOTIONAL SUPPORT SERVICES TO THE COMMUNITY AT LARGE.ADULT SERVICES: JFCS OFFERS SERVICES TO ADULTS THROUGH ITS FINANCIAL ASSISTANCE AND SMALL BUSINESS LOAN PROGRAM, COUNSELING SERVICES, DISABILITY SERVICES PROGRAM, DOMESTIC VIOLENCE PREVENTION PROGRAM, INDEPENDENT LIVING PROGRAM, CITIZENSHIP LEGAL SERVICES, AND OTHER PRACTICAL AND EMOTIONAL SUPPORT SERVICES. 11923070 3894927 1324684 54441755 1 1 0 0 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 177 0 1 646 1 0 0 0 0 0 0 1 2 0 0 1 0 0 0 0 0 0 X 28 27 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JONATHAN ZIMMAN 4154491200 2150 POST STREET SAN FRANCISCO CA 94115 DAVID KREMER PRESIDENT 2.00 0.00 X X 0 0 0 KERRI LEHMANN VICE PRESIDENT 2.00 0.00 X X 0 0 0 LYDIA SHORENSTEIN VICE PRESIDENT 2.00 0.00 X X 0 0 0 JACQUELINE NEUWIRTH SWIRE VICE PRESIDENT 2.00 0.00 X X 0 0 0 ALEX VARUM VICE PRESIDENT 2.00 0.00 X X 0 0 0 DAVID KIACHKO TREASURER 2.00 0.00 X X 0 0 0 STEVEN FEINBERG VICE TREASURER 2.00 0.00 X X 0 0 0 ALEX INGERSOLL SECRETARY 2.00 0.00 X X 0 0 0 VALLI BENESCH DIRECTOR 2.00 0.00 X 0 0 0 ROBERT BLUM DIRECTOR 2.00 0.00 X 0 0 0 KATHY FIELDS MD DIRECTOR 2.00 0.00 X 0 0 0 ILYSA GOLDBLATT PSYD DIRECTOR 2.00 0.00 X 0 0 0 SCOTT HABER DIRECTOR 2.00 0.00 X 0 0 0 ODED HERMONI DIRECTOR 2.00 0.00 X 0 0 0 JEFF HYMAN DIRECTOR 2.00 0.00 X 0 0 0 ROBERT KAUFMAN DIRECTOR 2.00 0.00 X 0 0 0 NATACHA KOLB DIRECTOR 2.00 0.00 X 0 0 0 KIRA MAKAGON DIRECTOR 2.00 0.00 X 0 0 0 LISA STONE PRITZKER DIRECTOR 2.00 0.00 X 0 0 0 GARRY RAYANT DDS DIRECTOR 2.00 0.00 X 0 0 0 LAURA ROBBIN DIRECTOR 2.00 0.00 X 0 0 0 ELIZABETH ROSS DIRECTOR 2.00 0.00 X 0 0 0 SANDRA SHMUNIS DIRECTOR 2.00 0.00 X 0 0 0 DEBORAH STADTNER DIRECTOR 2.00 0.00 X 0 0 0 JEFFREY WARTELL DIRECTOR 2.00 0.00 X 0 0 0 MITCH WAXMAN DIRECTOR 2.00 0.00 X 0 0 0 DOUG WINTHROP DIRECTOR 2.00 0.00 X 0 0 0 RON ZEFF DIRECTOR 2.00 0.00 X 0 0 0 DR ANITA FRIEDMAN EXECUTIVE DIRECTOR 45.00 1.00 X 800835 0 46200 JONATHAN F ZIMMAN CHIEF FINANCIAL OFFICER 45.00 0.00 X 276150 0 22688 NANCY G MASTERS ASSOCIATE EXECUTIVE DIRETOR 45.00 0.00 X 249756 0 20330 BARBARA A FARBER DIR OF DEV / PERM ENDOWMENT 45.00 0.00 X 233625 0 19041 BRUCE D FELDSTEIN DIRECTOR OF CHAPLAINCY SERVICE 45.00 0.00 X 205211 0 17077 CATHERINE M FLANNERY NEUROLOGIST 45.00 0.00 X 209120 0 8365 JULIANA G KOFFMAN DIRECTOR SENIOR AT HOME 45.00 0.00 X 198921 0 16617 STACY A RACKUSIN DEPUTY DIRECTOR OF DEVELOPMENT 45.00 0.00 X 191676 0 14418 APRIL ECHAVARRIA-BATES SENIOR HR DIRECTOR 45.00 0.00 X 183046 0 12415 2548340 0 177151 52 0 1 0 XANTRION PO BOX 459106 ALAMEDA CA 94501 IT SERVICES 788960 HOMEPLUS CAREGIVERS 809 LAUREL STREET SUITE 1172 SAN CARLOS CA 94070 HOMECARE SERVICES 721672 WATTEYNE ENTERPRISES 954 EUCLID AVENUE BERKELEY CA 94708 BUILDING IMPROVEMENT CONTRACTOR 623559 KARIN PAYSON 1714 STOCKTON STREET SUITE 100 SAN FRANCISCO CA 94133 ARCHITECTURAL SERVICES 577455 RUSSIAN RENAISSANCE RESTAURANT 5241 GEARY BOULEVARD SAN FRANCISCO CA 94118 CATERING SERVICES 495306 51 10000 8871560 35852160 551319 44733720 PROGRAM SERVICE FEES 624100 20033958 20033958 PROGRAM LOAN INTEREST INCOME 624100 6019 6019 20039977 2296678 2296678 528171 381514 146657 146657 146657 25233838 25507849 -274011 -274011 -274011 MISCELLANEOUS INCOME 624100 26205 26205 26205 66969226 20039977 0 2195529 2378315 2378315 6217712 6217712 1603781 219941 1125996 257844 30529481 27797605 1070880 1660996 1157582 1000067 42068 115447 2352320 2113345 102055 136920 3802539 3509657 123891 168991 381609 381609 225319 225319 289082 289082 3979885 3113632 463831 402422 822598 716564 16470 89564 1309946 1129333 43299 137314 48556 37523 6184 4849 2202878 2009173 108736 84969 571354 565398 2595 3361 568107 432587 125201 10319 384924 113767 271157 2151522 2054765 26178 70579 490291 384545 99130 6616 EQUIPMENT RENTAL & MAIN 261505 251963 3910 5632 RECRUITMENT 185168 181556 2396 1216 DUES 70041 25685 44219 137 BAD DEBT 13576 13576 0 0 189052 175046 11059 2947 62187143 54441755 4585265 3160123 1315475 2272177 30178214 34222886 2213167 2054516 15240 17440 590921 619358 122719199 23511829 31885590 99207370 67616889 82733111 10510022 11977432 651951 397414 2390489 2550211 147367958 236051915 6769004 9044845 475616 506250 8585155 13595263 1286209 1135199 6914110 7466079 24030094 31747636 X 33344374 104444701 89993490 99859578 123337864 204304279 147367958 236051915 X 4782083 6069323 70115009 X 0 1 X 1 0 X 25607419 49096046 37521417 72299414 44733720 229258016 25607419 49096046 37521417 72299414 44733720 229258016 89947227 139310789 1270489 1367234 2054822 2251064 2824849 9768458 42943 20359 229564 34102 26205 353173 239379647 69469927 0.58200 0.61840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41 1101315 1995353 13824466 1 1 50794928 1596972 5250444 87587 1490381 56328 56008048 42823555 7385794 3376893 94461 2633181 63672 50794928 48370384 1695805 -5739395 1503239 42823555 39507905 1773991 8642042 1553554 48370384 39061776 1638574 516654 1262959 39954045 0.00000 1.00000 0.00000 1 0 28826388 28826388 79180879 14984226 64196653 84798 43201 41597 11077749 8396959 2680790 3549385 87443 3461942 99207370 FUND OF FUNDS 8979874 F PRIVATE EQUITY FUNDS 2997558 F 11977432 LIABILITIES UNDER SPLIT-INTEREST AGREEMENTS, NET 4905840 LEASE LIABILITIES - OPERATING 1839035 LEASE LIABILITIES - FINANCE 283678 DEFERRED COMPENSATION LIABILITY 437526 7466079 X 74144181 6069323 522862 490338 7082523 67061658 289082 -381514 -92432 66969226 62802437 522862 381514 904376 61898061 289082 289082 62187143 PART V, LINE 4: THE JEWISH FAMILY AND CHILDREN'S SERVICES ENDOWMENT CONSISTS OF MORE THAN 411 DONOR-RESTRICTED FUNDS WHICH HAVE BEEN ESTABLISHED TO PROVIDE ONGOING SUPPORT FOR THE MISSION OF THE ORGANIZATION. DONOR RESTRICTED FUNDS ARE DESIGNATED TO PROVIDED FUNDING FOR VARIOUS PROGRAMS OR TO SUPPORT THE OVERALL MISSION OF THE ORGANIZATION. THE BOARD OF DIRECTORS OF THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ARE INTENDED TO PROVIDE A PREDICTABLE STREAM OF FUNDING FROM THE ENDOWMENT IN PERPETUITY. PART X, LINE 2: JFCS IS ORGANIZED AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE 23701D. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY JFCS AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. JFCS IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 490,338. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -381,514. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 381,514. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 8979874 0 0 0 0 0 0 8979874 0 8979874 0 0 1 0 0 0 1 YALE UNIVERSITY PO BOX 208329 NEW HAVEN CT 065208329 060646973 501(C)(3) 850000 0 TO SUPPORT YALE LAW SCHOOL CHAPEL & YORK US FOUNDATION INC 1350 AVENUE OF THE AMERICAS FL 2 STE 266 NEW YORK NY 10019 812161937 501(C)(3) 635233 0 PROGRAM SUPPORT FRESHGRASS PUBLIC FOUNDATION PO BOX 22129 SAN FRANCISCO CA 941220219 813680121 501(C)(3) 313685 0 PROGRAM SUPPORT SADLER'S WELLS ASSOCIATION INC 1350 AVENUE OF THE AMERICAS FL 2 STE 266 NEW YORK NY 10019 133036349 501(C)(3) 261368 0 PROGRAM SUPPORT PEF ISRAEL ENDOWMENT FUNDS INC 630 THIRD AVENUE 15TH FLOOR NEW YORK NY 100176745 136104086 501(C)(3) 41800 0 PROGRAM SUPPORT AMERICAN CIVIL LIBERTIES UNION FOUNDATION OF NORTHERN CALIFORNIA 39 DRUMM STREET SAN FRANCISCO CA 94111 940279770 501(C)(3) 21000 0 PROGRAM SUPPORT CALIFORNIA ACADEMY OF SCIENCES 55 MUSIC CONCOURSE DRIVE SAN FRANCISCO CA 94118 941156258 501(C)(3) 20000 0 PROGRAM SUPPORT WORLD CENTRAL KITCHEN 1875 CONNECTICUT AVE NW 10TH FLOOR WASHINGTON DC 20009 273521132 501(C)(3) 16000 0 PROGRAM SUPPORT INTERNATIONAL RESCUE COMMITTEE 122 EAST 42ND STREET NEW YORK NY 10168 135660870 501(C)(3) 12000 0 PROGRAM SUPPORT PLANNED PARENTHOOD FEDERATION OF AMERICA 123 WILLIAM STREET 10TH FLOOR NEW YORK NY 10273 131644147 501(C)(3) 10700 0 PROGRAM SUPPORT AMERICANS FOR BEN-GURION UNIVERSITY INC 1001 AVENUE OF THE AMERICAS 19TH FLOOR NEW YORK NY 10018 237270753 501(C)(3) 10000 0 PROGRAM SUPPORT THE JOE TORRE SAFE AT HOME FOUNDATION 55 WEST 39TH STREET SUITE 600 NEW YORK NY 10018 030442514 501(C)(3) 10000 0 PROGRAM SUPPORT THE CENTER FOR PUBLIC INTEGRITY 910 17TH STREET NW SUITE 1030 WASHINGTON DC 20006 541512177 501(C)(3) 10000 0 PROGRAM SUPPORT CONGREGATION RODEF SHOLOM 170 N SAN PEDRO ROAD SAN RAFAEL CA 94903 946030040 501(C)(3) 8554 0 PROGRAM SUPPORT THE SAN FRANCISCO SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 201 ALABAMA STREET SAN FRANCISCO CA 94103 940836580 501(C)(3) 6250 0 PROGRAM SUPPORT SAN FRANCISCO FOOD BANK (DBA SF - MARIN FOOD BANK) 900 PENNSYLVANIA AVENUE SAN FRANCISCO CA 94107 943041517 501(C)(3) 6000 0 PROGRAM SUPPORT 16 0 ASSISTANCE TO OLDER ADULTS 597 4042900 ASSISTANCE TO COMMUNITY SERVICES 876 1280956 ASSISTANCE TO ASSISTED LIVING 147 548427 ASSISTANCE TO ADULTS 612 226447 ASSISTANCE TO CHILDREN AND FAMILIES 94 109773 OTHERS 36 9209 PART I, LINE 2: ALL THE GRANT FUNDS THAT JFCS RECEIVES ARE OVERSEEN BY OUR DEVELOPMENT DEPARTMENT, WHO THEN WORKS IN TANDEM WITH THE FINANCE DEPARTMENT TO MAKE SURE ALL GRANT DISBURSEMENTS ARE DOCUMENTED AND ADHERE TO ALL NON-PROFIT REGULATIONS. VARIOUS DEPARTMENTS AT JFCS ARE THEN GIVEN SPECIFIC GRANTS TO MANAGE AND DISBURSE ACCORDING TO THE TERMS OF EACH GRANT FUND, AND REPORT ALL THEIR DEPARTMENT'S DISBURSEMENTS TO THE JFCS FINANCE DEPARTMENT. MEANWHILE, OUR DEVELOPMENT DEPARTMENT KEEPS ALL DONORS / NON-PROFIT ORGANIZATIONS / INSTITUTIONS INFORMED ON HOW THEIR FUNDS SUPPORTED THE PEOPLE WE SERVE, THE IMPACT THEY MADE ON OUR CLIENTS, AND PROVIDE STATISTICS TO SHOW THE OUTCOME AS WELL. THROUGHOUT THE YEAR, THE DEPARTMENT THEN SEEKS THE SPECIFIC GROUP OF INDIVIDUALS PER THE TERMS OF EACH GRANT SOURCE; ELIGIBLE CLIENTS MUST BE VETTED AND APPROVED BY OUR PROGRAM DIRECTOR BEFORE THE FINANCIAL AID CENTER CAN REQUEST THE FUNDING FROM A GIVEN GRANT. FOR EVERY REQUEST, THE CENTER MUST SUBMIT TO OUR FINANCE DEPARTMENT A DISBURSEMENT VOUCHER TO DOCUMENT THE GRANT DISBURSEMENT. THEN ALL GRANT CHECKS MUST BE SIGNED BY AUTHORIZED JFCS CHECK SIGNER(S) BEFORE FINAL APPROVAL TO SEND THE GRANT CHECK TO A GIVEN CLIENT. ONCE MAILED, THE CENTER THEN UPDATES THEIR GRANT REPORT TO VERIFY AND TRACK EACH GRANT CHECK AND GRANT FUND BALANCE FOR QUARTERLY REVIEW WITH THE FINANCE DEPARTMENT. X X X X 0 0 0 0 0 0 0 1 0 DR ANITA FRIEDMAN EXECUTIVE DIRECTOR 596035 0 200000 0 4800 0 46200 0 0 0 847035 0 0 0 JONATHAN F ZIMMAN CHIEF FINANCIAL OFFICER 269750 0 0 0 6400 0 22688 0 0 0 298838 0 0 0 NANCY G MASTERS ASSOCIATE EXECUTIVE DIRETOR 244956 0 0 0 4800 0 20330 0 0 0 270086 0 0 0 BARBARA A FARBER DIR OF DEV / PERM ENDOWMENT 228825 0 0 0 4800 0 19041 0 0 0 252666 0 0 0 BRUCE D FELDSTEIN DIRECTOR OF CHAPLAINCY SERVICE 199211 0 0 0 6000 0 17077 0 0 0 222288 0 0 0 CATHERINE M FLANNERY NEUROLOGIST 209120 0 0 0 0 0 8365 0 0 0 217485 0 0 0 JULIANA G KOFFMAN DIRECTOR SENIOR AT HOME 189321 0 0 0 9600 0 16617 0 0 0 215538 0 0 0 STACY A RACKUSIN DEPUTY DIRECTOR OF DEVELOPMENT 182076 0 0 0 9600 0 14418 0 0 0 206094 0 0 0 APRIL ECHAVARRIA-BATES SENIOR HR DIRECTOR 178246 0 0 0 4800 0 12415 0 0 0 195461 0 0 0 PART I, LINE 7 CERTAIN INDIVIDUALS REPORTED ON FORM 990, PART VII, SECTION A AND SCHEDULE J, PART II RECEIVED A NON-FIXED PAYMENT IN THE FORM OF A BONUS DURING THE 2023 CALENDAR YEAR WHICH (IN PART) WAS DETERMINED UTILIZING DISCRETION AND/OR JUDGMENT BY THE BOARD OF DIRECTORS. MARTIN TANENBAUM FAMILY MEMBER OF BOARD SECRETARY 117000 COMPENSATION FOR CONSULTING SERVICES 0 X 20 36292 SELLING VALUE X 29 515027 FAIR MARKET VALUE 2 0 1 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED (DEFINED AS EACH SEPARATE GIFT) IN SCHEDULE M, PART I, COLUMN (B). PART I, LINE 32B: JEWISH FAMILY AND CHILDREN'S SERVICES CONTRACTS WITH THE FOLLOWING COMMERCIAL FUNDRAISER TO CONDUCT A VEHICLE DONATION PROGRAM: CHARITABLE ADULT RIDES & SERVICES, INC. 8804 BALBOA AVENUE SAN DIEGO, CA 94123 1-858-300-2901 FORM 990, PART III, LINE 2 DURING FISCAL YEAR ENDING JUNE 30, 2024, JFCS BEGAN TO PROVIDE ASSISTED LIVING SERVICES AND MEMORY CARE SERVICES FOR THE ELDERLY. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS GARRY RAYANT AND KATHY FIELDS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT, IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE STAFF; A DRAFT FORM 990 IS THEN REVIEWED BY THE CFO. THE FORM 990 IS THEN REVIEWED WITH THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C UNDER THE CONFLICT OF INTEREST POLICY, ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES MAKE (ON AN ANNUAL BASIS) A WRITTEN DISCLOSURE TO THE EXECUTIVE DIRECTOR AND THE CHAIR OF THE AUDIT COMMITTEE OF ALL REPORTABLE CONFLICTS; THE EXECUTIVE DIRECTOR REVIEWS ALL FORMS COMPLETED BY EMPLOYEES, AND THE AUDIT COMMITTEE CHAIR REVIEWS ALL FORMS COMPLETED BY OFFICERS, DIRECTORS, AND THE EXECUTIVE DIRECTOR. ALL REAL OR APPARENT CONFLICTS OF INTEREST ARE DISCLOSED TO BOTH THE AUDIT COMMITTEE AND TO THE EXECUTIVE DIRECTOR. UNDER THE CONFLICT OF INTEREST POLICY, FULL DISCLOSURE AND ABSTENTION IS SUFFICIENT TO RESOLVE CONFLICTS INVOLVING IMMATERIAL GAIN RESULTING FROM ARM'S LENGTH TRANSACTIONS, AS DETERMINED BY THE EXECUTIVE DIRECTOR OR THE AUDIT COMMITTEE. SHOULD MATERIAL CONFLICTS ARISE, DISINTERESTED MEMBERS OF THE BOARD (AND/OR A DELEGATED COMMITTEE) SHALL DETERMINE WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPARABILITY DATA FOR THE EXECUTIVE DIRECTOR, CFO, AND OTHER KEY EMPLOYEES ARE COMPILED AND ANALYZED BY AN INDEPENDENT COMPENSATION CONSULTANT AND REVIEWED BY THE BOARD OF DIRECTORS. COMPENSATION IS DETERMINED BY THE BOARD AFTER REVIEW OF COMPARABILITY DATA AND PERFORMANCE EVALUATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND ON JFCS' WEBSITE. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS DUE TO MERGER FROM RHODA GOLDMAN PLAZA 69,624,671. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 490,338. TAUBE FOUNDATION FOR JEWISH LIFE AND CULTURE 2150 POST STREET SAN FRANCISCO CA 941155411 943244838 GRANTMAKING CA 501(C)(3) LINE 12A, I JEWISH FAMILY AND CHILDREN'S SERVICES 1 CHARITABLE REMAINDER UNITRUSTS (8) INVESTING AND CHARITABLE GIVING CA JEWISH FAMILY AND CHILDREN'S SERVICES 1 CHARITABLE GIFT ANNUITY (1) INVESTING AND CHARITABLE GIVING CA JEWISH FAMILY AND CHILDREN'S SERVICES 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 TAUBE FOUNDATION FOR JEWISH LIFE AND CULTURE L 130000 CASH VALUE