2025-05-15T15:42:45-05:00 2024-06-30 871353108 EISNER ADVISORY GROUP LLC 4225 EXECUTIVE SQUARE SUITE 1150 LA JOLLA CA 92037 990 2023-07-01 330519225 HILLEL OF SAN DIEGO HILL 6195836080 5717 LINDO PASEO SAN DIEGO CA 92115 KAREN PARRY EXECUTIVE DIRECTOR 6195836080 2025-05-14 1 0 CYNTHIA FULLER P01392967 8585589200 2023 2025-03-06 01:10:19Z KAREN PARRY 5717 LINDO PASEO SAN DIEGO CA 92115 3134800 0 X WWW.HILLELSD.ORG X 1992 CA HILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS. 24 24 63 98 0 0 3003761 2712706 0 0 651373 205687 67561 66913 3722695 2985306 0 0 0 0 851077 1081240 0 0 587214 1182637 1463727 2033714 2544967 1688981 440339 24791785 25644339 213834 331392 24577951 25312947 SEE SCHEDULE O 0 0 1581775 66913 HILLEL OF SAN DIEGO ("HILLEL") WAS FORMED IN 1977 AS THE JEWISH CAMPUS CENTER AND INCORPORATED IN CALIFORNIA IN JULY 1992 AS JEWISH CAMPUS HILLEL CENTER.HILLEL, ACCREDITED BY HILLEL: THE FOUNDATION FOR JEWISH CAMPUS LIFE, SERVES AN ESTIMATED 2,500 JEWISH UNDERGRADUATE AND GRADUATE STUDENTS AT INSTITUTIONS OF HIGHER EDUCATION ACROSS SAN DIEGO COUNTY. STUDENTS FROM ALL BACKGROUNDS ARE INVITED TO PARTICIPATE IN JEWISH LIFE ON CAMPUS. SOCIAL, CULTURAL, EDUCATIONAL, RELIGIOUS AND COMMUNITY SERVICE PROGRAMS PROVIDE OPPORTUNITIES FOR STUDENTS TO BUILD RELATIONSHIPS WITH EACH OTHER AND DEVELOP JEWISH COMMUNITY. 1581775 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 63 1 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X KRISTEN FORD 6195836080 5717 LINDO PASEO SAN DIEGO CA 92115 BRYAN WAX DIRECTOR 1.00 X 0 0 0 DANI GOLDSMITH DIRECTOR 1.00 X 0 0 0 DANIELLE MILLER DIRECTOR 1.00 X 0 0 0 EMILY JENNEWEIN DIRECTOR 1.00 X 0 0 0 JEROLD GOLDBERG SECRETARY 1.00 X X 0 0 0 JESSICA LEMOINE DIRECTOR 1.00 X 0 0 0 JOEL SMITH DIRECTOR 1.00 X 0 0 0 JON SEGAL DIRECTOR 1.00 X 0 0 0 KIM CARNOT DIRECTOR 1.00 X 0 0 0 KIRA FINKENBERG DIRECTOR 1.00 X 0 0 0 LARRY KATZ DIRECTOR 1.00 X 0 0 0 MICHAEL LEVINSON DIRECTOR 1.00 X 0 0 0 MITCH SIEGLER PRESIDENT ELECT 1.00 X X 0 0 0 MITCHELL DUBICK DIRECTOR 1.00 X 0 0 0 MONICA HANDLER-PENNER DIRECTOR 1.00 X 0 0 0 OFEK SUCHARD DIRECTOR 1.00 X 0 0 0 RABBI SCOTT MELTZER DIRECTOR 1.00 X 0 0 0 ROBERT RUBENSTEIN DIRECTOR 1.00 X 0 0 0 RUSSEL SILBERSTEIN DIRECTOR 1.00 X 0 0 0 SACHA LITMAN DIRECTOR 1.00 X 0 0 0 SHANA WEISMAN DIRECTOR 1.00 X 0 0 0 STEVEN LEVINE VP FINANCE 3.00 X X 0 0 0 TODD KIRSCHEN DIRECTOR 5.00 X 0 0 0 WAYNE HARRIS PRESIDENT 1.00 X X 0 0 0 DANIELLE YORK BOARD MEMBER/STUDENT REPRESENTATIVE 1.00 X 0 0 0 HODAYA KNAFO BOARD MEMBER/STUDENT REPRESENTATIVE 1.00 X 0 0 0 SOPHIA KING BOARD MEMBER/STUDENT REPRESENTATIVE 1.00 X 0 0 0 KAREN PARRY EXECUTIVE DIRECTOR 40.00 X 167586 0 32504 LISA KALAL DEVELOPMENT DIRECTOR 40.00 X 114416 0 37978 282002 0 70482 2 0 1 0 0 2712706 2712706 174623 174623 66913 0 66913 66913 66913 180558 149494 31064 31064 31064 2985306 66913 0 205687 421619 156611 71737 193271 469949 432353 37596 24889 11906 3380 9603 83497 40078 11690 31729 81286 39017 11380 30889 124000 124000 28733 28733 53449 29397 9086 14966 14389 7915 2446 4028 247573 136165 42088 69320 5639 5639 79 79 511139 281126 86894 143119 50460 27753 8578 14129 PROGRAM COSTS 413815 413815 BANK FEES 9831 9831 ADMINISTRATIVE EXPENSES 4620 4620 2544967 1581775 375978 587214 2850521 1846376 35572 141492 746469 469861 9195 48020 20708848 2234385 18834760 18474463 2308952 4661411 6316 2716 24791785 25644339 207657 316516 12220 6177 2656 213834 331392 X 21802272 23300648 2775679 2012299 24577951 25312947 24791785 25644339 440339 310886 -16229 0 X 0 1 X 1 0 X 1422181 7727444 5125901 3003761 2712706 19991993 1422181 7727444 5125901 3003761 2712706 19991993 6745308 13246685 34750 16452 68762 136112 241536 497612 298 1000 1599 2897 20492502 0.64640 0.63830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2214796 236440 122505 2328731 2164901 174708 124813 2214796 2539318 -248743 125674 2164901 2090743 542624 94049 2539318 2121647 16392 47296 2090743 0.51000 0.49000 1 0 2098378 2098378 17605282 1630496 15974786 1005188 603889 401299 18474463 INVESTMENTS - JCF ENDOWMENT POOL 3608149 F INVESTMENTS - JCF LONG-TERM INDEX POOL 1053262 F 4661411 OPERATING LEASE LIABILITY 2656 2656 X 3279963 310886 310886 2969077 16229 16229 2985306 2544967 0 2544967 0 2544967 PART X, LINE 2: OPERATING LEASE - HILLEL LEASES OFFICE EQUIPMENT UNDER AN OPERATING LEASE. THE LEASE IS NON-INTEREST BEARING AND MATURES IN APRIL 2025. IN ACCORDANCE WITH FASB ASC 842, HILLEL RECOGNIZES A ROU ASSET AND LEASE LIABILITY IN THE STATEMENTS OF FINANCIAL POSITION RELATED TO THE OPERATING LEASE. THE LIABILITIES UNDER OPERATING LEASES ARE RECORDED AT THE PRESENT VALUE OF THE MINIMUM LEASE PAYMENTS. LEASE EXPENSE RELATING TO OPERATING LEASES, CONSISTING OF ROU ASSET AMORTIZATION AND LEASE LIABILITY INTEREST, IS INCLUDED IN OFFICE ON THE ACCOMPANYING STATEMENTS OF FUNCTIONAL EXPENSES. PART V, LINE 4 - INTENDED USE OF ENDOWMENT FUND HILLEL HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH FISCAL YEAR AN AMOUNT UP TO 5% OF THE FAIR VALUE ON MARCH 31 TO BE APPLIED TO THE FOLLOWING FISCAL YEAR'S OPERATING BUDGET; HOWEVER, DISBURSEMENTS SHALL BE LIMITED TO THE EXTENT IT WOULD REDUCE THE FUND BALANCES BELOW THE AMOUNTS REQUIRED TO BE HELD IN PERPETUITY. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THIS AMOUNT. DURING THE FISCAL YEARS ENDED JUNE 30, 2024 AND 2023, $57,520 AND $56,964, RESPECTIVELY, WAS DISTRIBUTED FROM THE ENDOWMENT FUND BALANCES. HILLEL'S BOARD VOTED TO EARMARK A PORTION OF NET ASSETS WITHOUT DONOR RESTRICTIONS AS A BOARD-DESIGNATED QUASIENDOWMENT. THE EARMARKED FUNDS ARE TO BE INVESTED WITH EARNINGS AVAILABLE FOR UNRESTRICTED USE BY HILLEL. THE BOARD CAN ELECT TO END ITS RESTRICTION ON THESE ASSETS AND REMOVE THE ASSETS FROM THE QUASI-ENDOWMENT AT ANY TIME IT CHOOSES. THE BOARD PERFORMS AN ANNUAL ANALYSIS OF ITS DESIGNATED ASSETS IN COMPARISON TO THE ASSETS AVAILABLE FOR DESIGNATION TO DETERMINE IF RESTRICTIONS SHOULD BE AMENDED. PART X - FASB ASC 740 FOOTNOTE HILLEL IS A PUBLIC CHARITY AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE EXCEPT FOR TAXES ON NET UNRELATED BUSINESS INCOME. SINCE HILLEL HAS NO OBLIGATION FOR UNRELATED BUSINESS INCOME TAX FOR THE FISCAL YEARS ENDED JUNE 30, 2024 AND 2023, NO PROVISIONS FOR FEDERAL OR STATE INCOME TAXES HAVE BEEN MADE. IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, HILLEL EVALUATES ANNUALLY ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN BY APPLYING A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION. MANAGEMENT EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IS HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2024 AND 2023. THERE HAVE BEEN NO RELATED TAX PENALTIES OR INTEREST, WHICH WOULD BE CLASSIFIED AS TAX EXPENSE IN THE STATEMENTS OF ACTIVITIES. 0 0 0 0 0 0 0 0 0 KAREN PARRY EXECUTIVE DIRECTOR 167586 0 0 0 0 0 0 0 32504 0 200090 0 0 0 LISA KALAL DEVELOPMENT DIRECTOR 114416 0 0 0 0 0 0 0 37978 0 152394 0 0 0 FORM 990, PART III, LINE 1 - ORGANIZATION MISSION HILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS, INVOLVING THEM IN WAYS WHICH ENHANCE THEIR CONNECTION TO THE JEWISH RELIGION, THE JEWISH PEOPLE AND THEIR LASTING COMMITMENT TO JEWISH LIFE. TO FURTHER THIS MISSION, HILLEL IS COMMITTED TO THE FOLLOWING GOALS: -SERVING THE NEEDS OF INDIVIDUAL JEWISH STUDENTS. -CREATIVELY ENGAGING AND EMPOWERING JEWISH STUDENTS THROUGH PERSONAL INTERACTIONS AND COMPELLING PROGRAMS. -BUILDING A STRONG SENSE OF BELONGING AND JEWISH IDENTITY. -NURTURING INTELLECTUAL AND SPIRITUAL GROWTH IN A PLURALISTIC COMMUNITY. -ADVOCATING FOR JEWISH STUDENT NEEDS ON CAMPUS AND IN THE COMMUNITY. -LINKING THE CAMPUS COMMUNITY TO THE LARGER JEWISH COMMUNITY, LOCALLY AND GLOBALLY. -HELPING STUDENTS CULTIVATE A CLOSER CONNECTION TO ISRAEL. -DEVELOPING A CAMPUS AND ORGANIZATIONAL CULTURE IN WHICH THE QUALITY OF THE RELATIONSHIPS ATTRACTS INVOLVEMENT. FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON WHO MAKES A CHARITABLE CONTRIBUTION TO THE ORGANIZATION IN THE PRECEDING YEAR IS CONSIDERED A "MEMBER". FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS VOTE AT THE ANNUAL MEETING TO DETERMINE THE BOARD OF DIRECTORS AND TO RATIFY THE ACTIONS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS VOTE AT THE ANNUAL MEETING TO ELECT DIRECTORS TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S AUDIT IS REVIEWED FOR COMMENTS AND INPUT BY THE AUDIT COMMITTEE, THE EXECUTIVE DIRECTOR, AND ANY STAFF DIRECTED BY THE EXECUTIVE DIRECTOR TO REVIEW THE AUDIT PRIOR TO SUBMISSION TO THE BOARD OF DIRECTORS FOR APPROVAL. THE BOARD OF DIRECTORS MUST REVIEW AND APPROVE THE COMPLETED AUDIT ONCE THE FINANCE COMMITTEE REVIEWS THE AUDIT AND RECOMMENDS IT FOR A VOTE. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND BUSINESS MANAGER FOR COMMENTS AND INPUT PRIOR TO SUBMISSION TO THE VICE PRESIDENT OF FINANCE AND A CPA ON THE FINANCE COMMITTEE OR THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO HILLEL. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR OF THE BOARD, THE EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTE REVIEWS THE EXECUTIVE DIRECTOR AND DETERMINES COMPENSATION FOR THAT POSITION. KEY EMPLOYEES ARE REVIEWED BY THE EXECUTIVE DIRECTOR WITH RECOMMENDATIONS GOING TO THE EXECUTIVE COMMITTEE FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC AS REQUESTED DURING NORMAL BUSINESS HOURS AT HILLEL OF SAN DIEGO, 5717 LINDO PASEO, SAN DIEGO, CA 92115.