2025-05-06T15:10:12-05:00 2024-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2023-07-01 330969651 THE BETH EL ENDOWMENT FOUNDATION BETH 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 ALAN VITERBI 4950 MURPHY CANYON ROAD SAN DIEGO CA 92123 269190 0 X WWW.JCFSANDIEGO.ORG X 2001 CA TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO AND THE CONGREGATION BETH EL OF LA JOLLA. 7 6 0 7 0 0 12343 5000 0 0 83981 94304 0 0 96324 99304 126251 125954 0 0 0 0 0 0 0 33103 33051 159354 159005 -63030 -59701 2894197 3016129 0 0 2894197 3016129 TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO AND THE CONGREGATION BETH EL OF LA JOLLA. 0 0 125954 125954 0 DISTRIBUTION OF CONTRIBUTIONS TO SUPPORT THE MISSIONS OF THE SUPPORTED ORGANIZATIONS. 125954 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 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 0 0 X 7 6 0 0 0 0 0 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 ALAN VITERBI PRESIDENT 1.00 3.00 X X 0 0 0 JEFFREY ELDEN VICE PRESIDENT 1.00 0.00 X X 0 0 0 LAWRENCE SHERMAN VICE PRESIDENT 1.00 3.00 X X 0 0 0 BETH SIRULL TREASURER 1.00 40.00 X X 0 462981 79036 GRAEME GABRIEL VICE PRESIDENT 1.00 3.00 X X 0 0 0 RODNEY STONE SECRETARY 1.00 0.00 X X 0 0 0 MICHAEL WEINER DIRECTOR 1.00 0.00 X 0 0 0 JEREMY PEARL CHIEF FINANCIAL OFFICER 1.00 40.00 X 0 348642 75104 0 811623 154140 0 0 1 0 0 5000 5000 49308 49308 214882 169886 44996 44996 44996 99304 0 0 94304 125954 125954 4808 4808 ADMINISTRATIVE FEES 28243 28243 159005 125954 33051 0 2496 2500 4081 30311 375000 375000 1887087 1715379 625533 892939 2894197 3016129 0 0 X 2894197 3016129 2894197 3016129 2894197 3016129 -59701 181633 0 X 0 1 X 1 0 X X 2 JEWISH COMMUNITY FOUNDATION OF SAN DIEGO 952504044 7 1 0 0 CONGREGATION BETH EL OF LA JOLLA 952574602 1 1 125954 0 2 125954 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12A: THE ORGANIZATION'S BYLAWS REQUIRE THE MAJORITY OF THE BOARD TO BE DESIGNATED BY THE CHAIR OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2565800 5000 271129 125954 28243 2687732 2529953 12343 205062 126251 27664 27643 2565800 2974078 -292674 120019 31432 2529953 2423279 360 696236 116732 29065 2974078 2581322 25461 156307 27197 2423279 0.00000 0.00000 1.00000 0 0 0 ALTERNATIVE INVESTMENTS 621317 F HEDGE FUNDS 271622 F 892939 X PART V, LINE 4: DISTRIBUTION OF CONTRIBUTIONS TO SUPPORT THE MISSIONS OF THE SUPPORTED ORGANIZATIONS. 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. EUROPE (INCLUDING ICELAND AND GREENLAND) 0 0 INVESTMENTS 24076 0 0 0 0 0 0 24076 0 24076 0 0 0 0 0 0 PART I, LINE 3, COLUMN (F): METHOD OF ACCOUNTING - ACCRUAL 1 CONGREGATION BETH EL OF LA JOLLA 8660 GILMAN DRIVE LA JOLLA CA 92037 952574602 501(C)(3) 125954 0 GENERAL ASSISTANCE 1 0 PART I, LINE 2: GRANTS ARE PAID TO SUPPORTED ORGANIZATIONS AND APPROVED BY THE BOARD OF DIRECTORS. 0 0 0 0 0 0 0 0 0 BETH SIRULL TREASURER 0 462981 0 0 0 0 0 61450 0 17586 0 542017 0 0 JEREMY PEARL CHIEF FINANCIAL OFFICER 0 348642 0 0 0 0 0 61450 0 13654 0 423746 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 7A THERE ARE TWO CLASSES OF DIRECTORS: THE DONOR DIRECTOR CLASS AND THE COMMUNITY FOUNDATION DIRECTOR CLASS. THE DONOR CLASS APPOINTS 3 DIRECTORS, AND THE CHAIR OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO APPOINTS 4 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 BETH EL ENDOWMENT FOUNDATION 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 AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. JEWISH COMMUNITY FOUNDATION OF SAN DIEGO 4950 MURPHY CANYON ROAD SAN DIEGO CA 92123 952504044 TO INCREASE SUPPORT FOR A VIBRANT AND SECURE JEWISH AND GENERAL COMMUNITY. CA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0