2026-03-12T17:34:57-05:00 2024-12-31 750786316 WEAVER AND TIDWELL LLP 2300 N FIELD ST STE 1000 DALLAS TX 75201 990 2024-01-01 741469465 SHALOM AUSTIN SHAL 5127358000 7300 HART LANE AUSTIN TX 78731 NICOLE GILGER CFO 5127358000 2026-03-12 1 1 SARA BURKHART P01435955 9724901970 2024 2025-03-06 01:10:19Z X DANIEL SEPTIMUS 7300 HART LANE AUSTIN TX 78731 25519576 0 X WWW.SHALOMAUSTIN.ORG X 1971 TX SHALOM AUSTIN IS THE HUB OF JEWISH LIFE IN CENTRAL TEXAS. THROUGH OUR CULTURAL VALUES, WE PROVIDE PROGRAMS, SERVICES AND RESOURCES TO CONNECT, EMPOWER AND IMPACT THE COMMUNITY LOCALLY, NATIONALLY AND AROUND THE WORLD. 23 23 674 300 107371 0 5592377 6388487 13208238 17735647 364336 247657 1043108 999088 20208059 25370879 1645501 850396 0 0 11538852 13683700 0 0 1081580 5838843 8919668 19023196 23453764 1184863 1917115 11246334 13682479 3159442 3457503 8086892 10224976 X SHALOM AUSTIN IS THE HUB OF JEWISH LIFE IN CENTRAL TEXAS. THROUGH OUR CULTURAL VALUES, WE PROVIDE PROGRAMS, SERVICES AND RESOURCES TO CONNECT, EMPOWER AND IMPACT THE COMMUNITY LOCALLY, NATIONALLY AND AROUND THE WORLD. 0 0 5762423 10156365 MEMBER EXPERIENCEMEMBER EXPERIENCE PROVIDES PROGRAMS DESIGNED TO FOSTER COMMUNITY ENGAGEMENT AND HEALTHY LIVING, INCLUDING FITNESS AND WEIGHT TRAINING, PERSONAL TRAINING, GROUP EXERCISE CLASSES, AQUATICS, TENNIS, AND YOUTH AND ADULT SPORTS. 4220891 4775331 EARLY CHILDHOOD PROGRAMTHE EARLY CHILDHOOD PROGRAM (ECP) IS THE PRESCHOOL OF SHALOM AUSTIN, SERVING CHILDREN FROM 6 WEEKS TO 5 YEARS OLD. IN ADDITION TO PROVIDING HIGH-QUALITY EARLY CHILDHOOD CARE AND EDUCATION, THE ECP CURRICULUM INCORPORATES DEVELOPMENTALLY APPROPRIATE LEARNING ABOUT JEWISH TRADITIONS AND HOLIDAYS, INCLUDING WEEKLY SHABBAT CELEBRATIONS AND FAMILY GATHERINGS. THE PROGRAM ALSO OFFERS ENRICHMENT OPPORTUNITIES FOR CHILDREN AGES 3 TO 5. 1907668 2499771 YOUTH & CAMPWE WELCOME CAMPERS OF ALL BACKGROUNDS AND INTERESTS AND STRIVE TO ENSURE THAT EACH CHILD LEARNS, GROWS, AND ENJOYS A MEANINGFUL SUMMER EXPERIENCE. WE BELIEVE THAT CAMPERS FROM BOTH JEWISH AND NON-JEWISH BACKGROUNDS CAN THRIVE WITHIN THE RICH CULTURAL TRADITIONS OF JUDAISM. OUR PHILOSOPHY IS ROOTED IN THE VALUES OF PERSEVERANCE, CONFIDENCE, COMPASSION, INTEGRITY, FRIENDSHIP, AND CREATIVITY. 4058009 850396 357743 OTHER PROGRAMS ALSO STRENGTHEN JEWISH LIFE IN CENTRAL TEXAS AND BEYOND THROUGH INITIATIVES THAT FOSTER CONNECTION, LEARNING, WELLNESS, AND CARE. ADULT AND JEWISH LIFE & LEARNING PROGRAMS PROVIDE SOCIAL, EDUCATIONAL, CULTURAL, AND SPIRITUAL OPPORTUNITIES FOR ALL AGES, INCLUDING LEADERSHIP DEVELOPMENT AND COMMUNITY HOLIDAY CELEBRATIONS. JEWISH FAMILY SERVICE OFFERS MENTAL HEALTH COUNSELING, SUPPORT SERVICES, EMERGENCY ASSISTANCE, AND INCLUSION INITIATIVES FOR INDIVIDUALS OF ALL BACKGROUNDS. THE JEWISH OUTLOOK, SHALOM AUSTIN'S QUARTERLY MAGAZINE, SHARES STORIES, NEWS, AND RESOURCES THAT CONNECT AND INFORM THE COMMUNITY. PHILANTHROPIC GIVING AND THE JEWISH FOUNDATION SUSTAIN AND GROW A VIBRANT, SECURE JEWISH COMMUNITY LOCALLY AND GLOBALLY, GUIDED BY JEWISH VALUES AND THE GENEROSITY OF OUR DONORS. 4058009 850396 357743 15948991 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 110 0 1 674 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X NICOLE GILGER 5127358016 7300 HART LANE AUSTIN TX 78731 X ARTHUR ALTMAN ELECTED DIRECTOR 1.00 X 0 0 0 DANIEL CARL ELECTED DIRECTOR 1.00 X 0 0 0 SCOTT GROSSFELD ELECTED DIRECTOR 1.00 X 0 0 0 HEATHER KROL ELECTED DIRECTOR 1.00 X 0 0 0 HEILLA LAIN ELECTED DIRECTOR 1.00 X 0 0 0 NORA LIEBERMAN ELECTED DIRECTOR 1.00 X 0 0 0 KIM LINDAUER ELECTED DIRECTOR 1.00 X 0 0 0 LAWRENCE MAZE ELECTED DIRECTOR 1.00 X 0 0 0 BRETT MERFISH ELECTED DIRECTOR 1.00 X 0 0 0 ILANA NESHER ELECTED DIRECTOR 1.00 X 0 0 0 JEFF NEWBERG ELECTED DIRECTOR 1.00 X 0 0 0 MARCIA SILVERBERG ELECTED DIRECTOR 1.00 X 0 0 0 MATT SMITH ELECTED DIRECTOR 1.00 X 0 0 0 MARC SPIER ELECTED DIRECTOR 1.00 X 0 0 0 LECIA SUD ELECTED DIRECTOR 1.00 X 0 0 0 JOEL WAXMAN ELECTED DIRECTOR 1.00 X 0 0 0 BRUCE ZIMMERMAN ELECTED DIRECTOR 1.00 X 0 0 0 SETH HALPERN BOARD CHAIR 1.00 X X 0 0 0 RICK ROSENBERG IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 STEVE MEYERS TREASURER 1.00 X X 0 0 0 JULIE FRANKLIN VICE-CHAIR 1.00 X X 0 0 0 CARA KELLY VICE-CHAIR 1.00 X X 0 0 0 PHIL LOEWY VICE-CHAIR / CHAIR ELECT 1.00 X X 0 0 0 ALEX ROBINSON VICE-CHAIR 1.00 X X 0 0 0 LILY SMULLEN VICE-CHAIR 1.00 X X 0 0 0 RABBI DANIEL SEPTIMUS CEO 40.00 1.00 X 282493 0 72615 JANET ELAM COO 40.00 1.00 X 206606 0 5100 RACHEL STERN CHIEF STRATEGY & IMPACT OFFICER 40.00 X 175877 0 8744 NICOLE GILGER CFO 40.00 1.00 X 177154 0 4998 RABBI AMY COHEN CHIEF SOCIAL SERVICES OFFICER 40.00 X 74032 0 90685 MATT PEREZ CHIEF PEOPLE OFFICER 40.00 X 147861 0 6918 MARK PATTIS SENIOR MEMBER EXPERIENCE DIRECTOR 40.00 X 109170 0 8906 JAMES RUSSELL TENNIS DIRECTOR 40.00 X 141103 0 7861 ANDREW DOOHER CENTRAL TEXAS SECURITY DIRECTOR 40.00 X 138700 0 1875 AMY HYMAN SENIOR DEVELOPMENT DIRECTOR 40.00 X 121084 0 7421 JENNIFER KOPPELL FOUNDATION DIRECTOR & PHILANTHROPIC ADVISER 40.00 X 117085 0 2312 1691165 0 217435 12 0 1 0 HEIGHTS ATHLETICS LLC DBA KIM'S GYM 1101 JOLIE LANE CEDAR PARK TX 78613 PROGRAM CONTRACTOR 568371 ABS COMMERCIAL CLEANING LLC 2028 EASR BEN WHITE AUSTIN TX 78741 CUSTODIAL 450390 GCS TECHNOLOGIES INC 8701 N MOPAC AUSTIN TX 78759 IT SERVICES 251381 PALACIOS ATA BLACK BELT ACADEMY INC 8610 CAMELIA LANE AUSTIN TX 78759 PROGRAM CONTRACTOR 178536 ALL SEASONS LANDSCAPING PO BOX 93186 AUSTIN TX 78709 LANDSCAPE CONTRACTOR 137855 7 76663 83007 6228817 218326 6388487 TUITION AND FEES 611710 9520610 9520610 MEMBERSHIP DUES 900099 7483327 7483327 FITNESS TRAINERS 713940 731710 731710 17735647 236962 236962 443372 0 443372 443372 443372 34871 1000 0 25176 34871 -24176 10695 10695 50330 76663 123521 -73191 -73191 6000 0 6000 6000 OTHER INCOME 900099 461973 461973 ADVERTISING 541800 107371 107371 RETAIL SALES 900099 53563 53563 622907 25370879 17789210 107371 1085811 X 624038 624038 226358 226358 1253085 522799 623753 106533 11019338 9636242 850930 532166 113227 106857 632 5738 415976 387653 15824 12499 882074 754197 78729 49148 44004 44004 1607968 1130459 405276 72233 4024 3942 82 210633 145764 53368 11501 586045 112539 473506 103711 64878 27088 11745 67466 42204 17621 7641 12377 12215 162 347379 317843 27976 1560 598405 243073 279053 76279 CONSTRUCTION LOAN EXPEN 1997333 1997333 MAINTENANCE & REPAIR 1107794 79526 1028268 DUES & SUBSCRIPTIONS 686887 272724 356537 57626 CREDIT CARD CHARGES 516487 473378 707 42402 1029155 792302 142426 94427 23453764 15948991 6423193 1081580 5559288 6520653 1543735 2251984 205269 181955 134314 382666 3656164 1565055 1732536 2091109 2071192 2254112 11246334 13682479 2159149 1234576 804917 1150476 503039 195376 569412 3159442 3457503 X 4591423 5362600 3495469 4862376 8086892 10224976 11246334 13682479 X 1917115 220969 X X 0 1 X 1 0 X 5227829 6826583 9612645 5592377 6388487 33647921 2908831 4263669 6835187 13208328 17789210 45005225 8136660 11090252 16447832 18800705 24177697 78653146 0 214546 349501 583163 1147210 214546 349501 583163 1147210 77505936 414295 529608 309519 800953 680334 2734709 414295 529608 309519 800953 680334 2734709 2238298 1361364 459564 679258 461973 5200457 10789253 12981224 17216915 20280916 25320004 86588312 0.89510 0.86830 0.03160 0.01520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2071192 27288 220969 65337 2254112 1875903 14828 230461 50000 2071192 2250617 10000 -334713 50000 1875904 1593979 416654 293374 53390 2250617 1486316 147664 40001 1593979 0.55502 0.44498 1 0 973081 270428 702653 874230 604193 270037 1808853 690434 1118419 2091109 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 2254112 2254112 DEPOSITS 133123 LEASE LIABILITY 436289 569412 X PART V, LINE 4: SHALOM AUSTIN'S ENDOWMENT CONSIST OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES AND INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. PART X, LINE 2: THE ORGANIZATION RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ON JULY 24, 2000. THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS SUBJECT TO TAX ON ITS UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME CONSISTS OF INCOME GENERATED FROM ADVERTISING INCOME. FASB ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. FASB ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FASB ASC 740-10 REQUIRES THAT A COMPANY RECOGNIZE IN ITS FINANCIAL STATEMENTS THE IMPACT OF TAX POSITIONS THAT MEET A "MORE LIKELY THAN NOT" THRESHOLD, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION SHOULD BE BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE PROVISIONS OF ASC 740-10 WERE APPLIED TO ALL TAX POSITIONS. THE ORGANIZATION BELIEVES ALL OF ITS TAX POSITIONS TO BE HIGHLY CERTAIN. AS OF DECEMBER 31, 2024, THE ORGANIZATION'S TAX YEARS FOR 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE TAX AUTHORITIES. IGNITE! 68355 18025 50330 15417 66861 34375 ECP FAMILY FUN DAY 58638 58638 1271 2374 3223 126993 76663 50330 16688 69235 37598 123521 -73191 6000 0 6000 6000 TX 1 0 1 0 1.00000 NICOLE GILGER CFO 7300 HART LANE AUSTIN TX 78731 0 0 1 JEWISH FEDERATION OF NORTH AMERICA 25 BROADWAY SUITE 1700 NEW YORK NY 010041010 131624240 501(C)(3) 302353 0 MISC. OVERSEAS DISTRIBUTION AUSTIN JEWISH ACADEMY 7300 HART LANE AUSTIN TX 78731 742572246 501(C)(3) 91433 0 TUITION ASSISTANCE PROGRAM CAMP YOUNG JUDAEA 5410 BELLAIRE BLVD SUITE 207 BELLAIRE TX 774013964 746063430 501(C)(3) 7500 0 PROGRAMMING VARIOUS TEXAS HILLEL FOUNDATION 2105 SAN ANTONIO ST AUSTIN TX 787055521 521758802 501(C)(3) 33295 0 PROGRAMMING VARIOUS CHABAD OF AUSTIN 3500 HYRIDGE DRIVE AUSTIN TX 78759 452763577 501(C)(3) 25602 0 PROGRAMMING VARIOUS GREENE FAMILY CAMP PO BOX 1468 BRUCEVILLE TX 78630 131663143 501(C)(3) 7000 0 PROGRAMMING VARIOUS CHABAD UT 2101 NUECES ST AUSTIN TX 787055508 452530523 501(C)(3) 20795 0 PROGRAMMING VARIOUS HEBREW FREE LOAN 3571 FAR WEST BLVD SUITE 233 AUSTIN TX 787313064 452686852 501(C)(3) 20000 0 PROGRAMMING VARIOUS ANTI DEFAMATION LEAGUE 3305 NORTHLAND DRIVE 310 AUSTIN TX 787314989 131818723 501(C)(3) 12500 0 PROGRAMMING VARIOUS FRIENDS OF ISRAEL SCOUTS 2340 BERWICK DR ROUND ROCK TX 78681 133843506 501(C)(3) 9860 0 PROGRAMMING VARIOUS TEXAS A&M HILLEL 800 GEORGE BUSH DRIVE COLLEGE STATION TX 778402951 741398514 501(C)(3) 10400 0 PROGRAMMING VARIOUS ISRAELI AMERICAN COUNCIL 5900 CANOGA AVE SUITE 390 WOODLAND HILLS CA 91367 223951652 501(C)(3) 10000 0 PROGRAMMING VARIOUS CHABAD OF SOUTH AUSTIN 5670 OAK BLVD AUSTIN TX 78735 851995204 501(C)(3) 7500 0 PROGRAMMING VARIOUS OLAMIYEXAS (LEGALLY JLF TEXAS INC) 7814 WOLFIELD LANE HOUSTON TX 77071 833040034 501(C)(3) 6500 0 PROGRAMMING VARIOUS DJCC DEVELOPMENT CORPORATION 7300 HART LANE AUSTIN TX 78731 742893473 501(C)(3) 35000 0 SECURITY UPGRADES 16 SCHOLARSHIPS 149 170952 REDUCTION IN MEMBERSHIP DUES AND PROGRAM TUITION. EMERGENCY FINANCIAL ASSISTANCE 55 55406 ASSISTANCE WITH FOOD, HOUSING, UTILITY & OTHER ITEMS PART I, LINE 2: THE GRANTS COMMITTEE REVIEWS GRANTS APPLICATIONS FOR CONTEXT, INTENT AND CONNECTION TO FOCUS AREAS IDENTIFIED BY SHALOM AUSTIN, WHICH INCLUDE OUTREACH TO UNDERSERVED JEWISH COMMUNITIES, PROGRAMMING FOR YOUNG FAMILIES, ISRAEL/JEWISH PEOPLEHOOD ENGAGEMENT, TEEN MENTAL HEALTH, DISABILITY INCLUSION, AND COMBATING ANTISEMITISM. ONCE FUNDS ARE GRANTED, THE ORGANIZATION RECEIVES BOTH MID-YEAR AND YEAR-END REPORTS FOR MONITORING OF USE OF GRANT FUNDS. THE ORGANIZATION ALSO REPORTS GRANTS ON SCHEDULE I TO OTHER 501(C)(3) DOMESTIC US CHARITIES WHICH, AS PART OF THEIR ACTIVITIES, FUND OVERSEAS PROJECTS. THESE US TAX-EXEMPT ORGANIZATIONS ARE EXPECTED TO FILE SEPARATE FORM 990S WITH A SCHEDULE F FOR THEIR GRANTS TO FOREIGN GRANTEES. X 1 0 X X X X 0 0 0 1 0 0 0 1 0 RABBI DANIEL SEPTIMUS CEO 272493 0 10000 0 0 0 6394 0 66221 0 355108 0 0 0 JANET ELAM COO 194106 0 12500 0 0 0 5100 0 0 0 211706 0 0 0 RACHEL STERN CHIEF STRATEGY & IMPACT OFFICER 165777 0 10100 0 0 0 2523 0 6221 0 184621 0 0 0 NICOLE GILGER CFO 167154 0 10000 0 0 0 4998 0 0 0 182152 0 0 0 RABBI AMY COHEN CHIEF SOCIAL SERVICES OFFICER 64032 0 10000 0 0 0 4464 0 86221 0 164717 0 0 0 MATT PEREZ CHIEF PEOPLE OFFICER 137861 0 10000 0 0 0 697 0 6221 0 154779 0 0 0 PART I, LINE 5 TENNIS DIRECTOR HAS A SMALL BASE SALARY AND IS PAID COMMISSION ON TENNIS PROGRAM REVENUE (LESSONS, CLINICS, BALL MACHINE RENTALS, ETC). PART I, LINE 7 DISCRETIONARY INCENTIVES WERE PROVIDED TO EMPLOYEES IN RECOGNITION OF THEIR EFFORTS DURING A YEAR OF ORGANIZATIONAL EXPANSION. ALL PAYMENTS WERE APPROVED BY THE FINANCE COMMITTEE AND BOARD OF DIRECTORS. X 22 218326 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ANY JEWISH PERSON, MEMBER OF A JEWISH HOUSEHOLD, OR CURRENT DUES-PAYING MEMBERS OF THE SHALOM AUSTIN JEWISH COMMUNITY CENTER (OR WHO MAKES A SUBSTANTIALLY EQUIVALENT CONTRIBUTION TO THE SHALOM AUSTIN ANNUAL CAMPAIGN), WHO IS 18 YEARS OR OLDER, AND CONNECTED TO THE GREATER AUSTIN METROPOLITAN AREA DURING ANY PART OF A FISCAL YEAR, SHALL BE A MEMBER OF SHALOM AUSTIN FOR THE CURRENT FISCAL YEAR. FORM 990, PART VI, SECTION A, LINE 7A SEE LINE 6 ABOVE. FORM 990, PART VI, SECTION A, LINE 7B SEE LINE 6 ABOVE. FORM 990, PART VI, SECTION B, LINE 11B DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO BEING FILED FOR ANY QUESTIONS OR COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REQUIRED TO BE REVIEWED AND SIGNED ANNUALLY BY THE BOARD. POTENTIAL CONFLICTS ARE MONITORED BY SHALOM AUSTIN. FORM 990, PART VI, SECTION B, LINE 15 WHEN DETERMINING COMPENSATION FOR CEO, COMPARISON ANALYSIS OF OTHER COMMUNITIES AND OTHER LOCAL NON-PROFITS OF LIKE SIZE AND PROGRAMMING IS USED. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING THE CEO COMPENSATION. CEO SIGNS A CONTRACT. THE CEO IS RESPONSIBLE FOR DETERMING COMPENSATION FOR OTHER EXECUTIVE MANAGEMENT. WHEN DETERMINING COMPENSATION FOR CFO, COO AND TOP MANAGEMENT OFFICIALS, COMPARISON ANALYSIS OF OTHER COMMUNITIES AND OTHER LOCAL NON-PROFITS OF LIKE SIZE AND PROGRAMMING IS USED. FORM 990, PART VI, SECTION C, LINE 19 WE MAKE OUR RECORDS AVAILABLE UPON REQUEST, THE FORM 990 IS ALSO AVAILABLE THROUGH VARIOUS WEB SOURCES. FORM 990, PART VII, SECTION A WE ARE AMENDING THIS RETURN TO CORRECT A HIGHEST COMPENSATED EMPLOYEE'S BASE SALARY AMOUNT ON PART VII OF THE FORM 990. FORM 990, PART IX, LINE 25 THE FUNCTIONAL EXPENSE PERCENTAGES REPORTED ON FORM 990, PART IX, LINE 25 FOR THE YEAR ENDING DECEMBER 31, 2024 DO NOT REPRESENT THE TYPICAL ALLOCATION OF EXPENSES FOR SHALOM AUSTIN. BASED ON PREVIOUS FORM 990S AND THE AUDITED FINANCIAL STATEMENTS, THE FUNCTIONAL EXPENSE PERCENTAGES ARE USUALLY 82% PROGRAM, 13% MANAGEMENT & GENERAL, AND 5% FUNDRAISING. SHALOM AUSTIN USES FACILITIES OWNED BY THE DJCC DEVELOPMENT CORPORATION, A RELATED ENTITY. RENT ON THE LEASE IS EQUAL TO $1 FOR THE INITIAL LEASE TERM PLUS PRINCIPAL AND INTEREST PAYMENTS ON ANY INDEBTEDNESS OWED BY DJCC RELATED TO THE PREMISES THAT IS NOT OTHERWISE PAID THROUGH OUTSTANDING PLEDGES OR ADDITIONAL FUNDRAISING. DUE TO THE INCREASED GROWTH IN MEMBERSHIP FOR SHALOM AUSTIN DURING 2024, THERE WERE EXCESS FUNDS WHICH WERE USED TO PAY ADDITIONAL PRINCIPAL ON THIS INDEBTEDNESS. THIS EXPENSE IS SHOWN ON PART IX, LINE 24A AND IS CONSIDERED A MANAGEMENT & GENERAL EXPENSE FOR TAX PURPOSES. THE INCREASED PAYMENT IN 2024 HAS CAUSED THE FUNCTIONAL EXPENSE PERCENTAGES TO BE SKEWED MORE HEAVILY TOWARDS MANAGEMENT & GENERAL ON THE FORM 990. HOWEVER, IT IS EXPECTED THAT THIS PAYMENT WILL BE ROUGHLY ONE THIRD OF THE 2024 AMOUNT IN FUTURE YEARS WHICH WILL REDUCE THE PERCENTAGE OF EXPENSES ALLOCATED TO MANAGEMENT & GENERAL AND REALIGN THE OVERALL FUNCTIONAL EXPENSE PERCENTAGES TO BE CLOSER TO THE TYPICAL AMOUNTS STATED ABOVE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 220,969. FORM 990, PART XII, LINE 2C PROCESS WAS NOT CHANGED FROM PRIOR YEAR. SA SECURITY SERVICES LLC 7300 HART LANE AUSTIN TX 78731 PROVIDE SECURITY & SERVICES TO JEWISH ORGANIZATIONS TX 0 0 SHALOM AUSTIN DJCC DEVELOPMENT CORPORATION 7300 HART LANE AUSTIN TX 78731 742893473 PROVIDE FACILITIES TO ENHANCE JEWISH LIFE TX 501(C)(3) LINE 7 N/A 0 0 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 DJCC DEVELOPMENT CORP B 35000 ACTUAL DJCC DEVELOPMENT CORP C 174347 ACTUAL DJCC DEVELOPMENT CORP D 9744040 ACTUAL DJCC DEVELOPMENT CORP K 1997333 ACTUAL DJCC DEVELOPMENT CORP Q 59418 ACTUAL DJCC DEVELOPMENT CORP R 1621819 ACTUAL DJCC DEVELOPMENT CORP S 67988 ACTUAL