2025-05-15T10:44:46-05:00 2024-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-07-01 020724278 THE JEWISH HOME AND SENIOR LIVING FOUNDATION JEWI 4154061107 302 SILVER AVENUE SAN FRANCISCO CA 94112 CARL GERLACH TREASURER 4154061107 2025-05-14 1 0 MICHAEL LUMSDEN P01262236 4159561500 2025-05-14 2023 2025-03-06 01:10:19Z RICHARD BAUM 302 SILVER AVENUE SAN FRANCISCO CA 94112 13642721 0 X WWW.JHSLF.ORG X 2004 CA TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH THE SAN FRANCISCO CAMPUS FOR JEWISH LIVING AND NETWORK AFFILIATES. 9 9 0 9 0 0 2644628 3647877 0 0 3055162 2343023 -21120 -9982 5678670 5980918 4059041 3805118 0 0 782509 839141 0 0 946918 617824 668425 5459374 5312684 219296 668234 48174301 40225803 22390785 14601370 25783516 25624433 TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH THE SAN FRANCISCO CAMPUS FOR JEWISH LIVING AND NETWORK AFFILIATES. 0 0 3805118 3805118 0 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. 3805118 1 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X CARL GERLACH 4154061107 302 SILVER AVENUE SAN FRANCISCO CA 94112 RICHARD RICK BAUM CHAIR 1.00 X X 0 0 0 ROBERT BOB NEWMAN SECRETARY 1.00 X X 0 0 0 DAVID STEIRMAN ASSISTANT TREASURER 1.00 X X 0 0 0 DANA CORVIN TRUSTEE 1.00 X 0 0 0 MICHAEL EISLER TRUSTEE 1.00 X 0 0 0 DAVID FRIEDMAN TRUSTEE / PAST CHAIR 1.00 X 0 0 0 SUSAN HIRSCH TRUSTEE 1.00 X 0 0 0 TOM KASTEN TRUSTEE 1.00 X 0 0 0 ALEX MANN TRUSTEE 1.00 X 0 0 0 MARY CONNICK TREASURER THROUGH 2/2024 4.00 X 0 0 0 DAVID CALDWELL TREASURER START 2/2024 4.00 X 0 0 0 STACEY LEWIS CHIEF PHILANTHROPIC OFFICER 40.00 X 288947 0 34114 288947 0 34114 1 0 1 1 SAN FRANCISCO CAMPUS FOR JEWISH LIVING 302 SILVER AVENUE SAN FRANCISCO CA 94112 MANAGEMENT & CONSULTING SERVICES 322500 1 247020 250000 3150857 3647877 1504443 1504443 8453000 7614420 838580 838580 838580 37401 247020 47383 -9982 -9982 5980918 0 0 2333041 3805118 3805118 729682 729682 99997 99997 9462 9462 320000 320000 4856 4856 60259 60259 52884 52884 94958 67143 27815 49815 49815 5778 5778 5575 5575 1375 1375 1045 1045 49235 49235 DUES & FEES 1642 600 1042 FOOD 1212 1212 LEASES & RENTALS 1178 1178 PROGRAMS & EVENTS 673 673 17940 96 17844 5312684 3805118 560648 946918 4240151 691879 2593523 2714767 10637738 10112710 49236 49236 28080724 24077417 2485000 2485000 87929 94794 48174301 40225803 9520 6684 22381265 14594686 22390785 14601370 X 22130992 22088650 3652524 3535783 25783516 25624433 48174301 40225803 X 668234 557155 -1384472 X 0 1 X 1 0 X 3204441 1414008 2092885 2644628 3647877 13003839 3204441 1414008 2092885 2644628 3647877 13003839 43118 12960721 2136929 1236442 1312749 1302548 1504443 7493111 25787 24563 0 0 0 50350 20547300 0.63080 0.53550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2889398 225593 209840 2905151 2441818 60000 387580 2889398 2627871 -140260 45793 2441818 2477961 197194 47284 2627871 2546808 51991 150838 2447961 0.00000 0.79123 0.20876 0 0 0 ISRAEL STATE BONDS 2485000 C 2485000 BENEFICIAL INTEREST TO SFCJL 12095249 DUE TO SAN FRANCISCO CAMPUS FOR JEWISH LIVING 2499437 14594686 X 5200984 557155 -1384472 -827317 6028301 -47383 -47383 5980918 5360067 47383 47383 5312684 0 5312684 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 MOLDAW RESIDENCES -407,479. CHANGE IN BENEFICIAL INTEREST TO SFCJL -976,993. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -47,383. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 47,383. MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENTS 2485000 0 0 0 0 0 0 2485000 0 2485000 0 0 0 0 0 0 GOLF TOURNAMENT 284421 247020 37401 17959 19442 3992 5990 284421 247020 37401 17959 19442 3992 5990 47383 -9982 1 HEBREW HOME FOR AGED DISABLED 302 SILVER AVENUE SAN FRANCISCO CA 94112 940545320 501(C)(3) 3805118 0 PRIMARILY FOR NEW FACILITY DEVELOPMENT AND SERVICE EXPANSION 1 0 PART I, LINE 2: 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. 0 0 0 0 0 0 0 0 0 STACEY LEWIS CHIEF PHILANTHROPIC OFFICER 288947 0 0 0 0 0 8612 0 25502 0 323061 0 0 0 FORM 990, PART VII, SECTION A, LINE 5 AND SCHEDULE J, PART II: THE ORGANIZATION'S CHIEF PHILANTHROPIC OFFICER IS COMPENSATED BY HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING), AND 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, COMPENSATION AND BENEFITS ASSOCIATED WITH THE TREASURER'S WORK DEVOTED TO THE ORGANIZATION ARE DE MINIMIS (AND THUS, SALARY INFORMATION DOES NOT APPEAR ON FORM 990, PART VII OR SCHEDULE J, PART II FOR THE TREASURER). FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION PAID A MANAGEMENT FEE OF $320,000 DURING THE 6/30/2024 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 MOLDAW RESIDENCES -407,479. CHANGE IN BENEFICIAL INTEREST TO SFCJL -976,993.