Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $395,000

• 1c · Fundraising events

  $1,051,267

• 1e · Government grants (contributions)

  $45,465,976

• 1f · All other contributions, gifts and grants

  $36,575,443

• 1g · Noncash contributions included above

  $3,864,718

• 2a · Program service revenue: CLIENT SERVICE FEE

  total $2,629,352 · related or exempt $2,629,352

• 3 · Investment income

  total $1,542,977 · excluded $1,542,977

• 6a · Gross rents

  real property $121,500

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $121,500

• 6d · Net rental income or loss

  total $121,500 · excluded $121,500

• 7a · Gross sales of assets other than inventory

  securities $277,657

• 7b · Less cost or other basis and sales expenses

  securities $141,327

• 7c · Gain or loss

  securities $136,330

• 7d · Net gain or loss

  total $136,330 · excluded $136,330

• 8a · Fundraising events: gross income

  $12,643

• 8a · Fundraising events: contributions included on line 1c

  $1,051,267

• 8b · Fundraising events: direct expenses

  $273,662

• 8c · Net income from fundraising events

  total -$261,019 · excluded -$261,019

• 11a · Other revenue: MISCELLANEOUS

  total $192,020 · excluded $192,020

• 11e · Other revenue, total

  $192,020

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $26,782,951 · program services $26,782,951

• 5 · Compensation of officers, directors and key employees

  total $1,548,646 · program services $1,150,276 · management and general $334,964 · fundraising $63,406

• 7 · Other salaries and wages

  total $15,632,360 · program services $11,830,742 · management and general $3,138,255 · fundraising $663,363

• 8 · Pension plan contributions

  total $1,343,984 · program services $835,346 · management and general $470,916 · fundraising $37,722

• 9 · Other employee benefits

  total $2,762,033 · program services $1,707,646 · management and general $975,788 · fundraising $78,599

• 10 · Payroll taxes

  total $1,285,419 · program services $798,945 · management and general $450,396 · fundraising $36,078

• 11b · Fees: legal

  total $71,372 · management and general $71,372

• 11c · Fees: accounting

  total $138,150 · management and general $138,150

• 11f · Fees: investment management

  total $48,217 · management and general $48,217

• 11g · Fees: other

  total $1,463,769 · program services $1,227,503 · management and general $157,660 · fundraising $78,606

• 12 · Advertising and promotion

  total $175,194 · program services $20,288 · management and general $41,376 · fundraising $113,530

• 13 · Office expenses

  total $715,047 · program services $488,081 · management and general $177,131 · fundraising $49,835

• 14 · Information technology

  total $1,384,922 · program services $483,735 · management and general $822,567 · fundraising $78,620

• 16 · Occupancy

  total $1,161,653 · program services $1,064,288 · management and general $82,203 · fundraising $15,162

• 17 · Travel

  total $94,457 · program services $38,417 · management and general $50,982 · fundraising $5,058

• 19 · Conferences, conventions and meetings

  total $13,368 · program services $5,437 · management and general $7,215 · fundraising $716

• 20 · Interest

  total $140,370 · program services $56,615 · management and general $73,585 · fundraising $10,170

• 22 · Depreciation, depletion and amortization

  total $1,005,464 · program services $625,317 · management and general $318,283 · fundraising $61,864

• 23 · Insurance

  total $565,747 · program services $462,965 · management and general $93,346 · fundraising $9,436

• 24a · Other expenses: CLIENT SERVICES

  total $3,487,316 · program services $3,487,316

• 24b · Other expenses: EQUIP PURCHASE & REPAIR

  total $593,691 · program services $293,750 · management and general $272,655 · fundraising $27,286

• 24c · Other expenses: STAFF DEVELOPMENT

  total $145,913 · program services $59,345 · management and general $78,754 · fundraising $7,814

• 24d · Other expenses: DUES & SUBSCRIPTIONS

  total $104,079 · program services $20,827 · management and general $80,023 · fundraising $3,229

• 24e · All other expenses

  total $148,883 · program services $60,709 · management and general $45,958 · fundraising $42,216

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $25,514,671 · end of year $8,998,428

• 2 · Savings and temporary cash investments

  beginning of year $345,514 · end of year $24,237,863

• 3 · Pledges and grants receivable

  beginning of year $9,805,928 · end of year $7,945,352

• 4 · Accounts receivable

  beginning of year $709,728 · end of year $3,669,409

• 9 · Prepaid expenses and deferred charges

  beginning of year $547,569 · end of year $547,397

• 10a · Land, buildings and equipment: cost or other basis

  $47,243,101

• 10b · Land, buildings and equipment: accumulated depreciation

  $10,126,111

• 10c · Land, buildings and equipment, net

  beginning of year $37,843,900 · end of year $37,116,990

• 11 · Investments: publicly traded securities

  beginning of year $10,379,522 · end of year $25,742,160

• 12 · Investments: other securities

  beginning of year $374,279 · end of year $425,325

• 14 · Intangible assets

  end of year $974,156

• 15 · Other assets

  beginning of year $5,271,888 · end of year $5,104,486

• 17 · Accounts payable and accrued expenses

  beginning of year $9,349,541 · end of year $5,743,902

• 19 · Deferred revenue

  beginning of year $4,754,746 · end of year $411,533

• 23 · Secured mortgages and notes payable

  beginning of year $4,557,334 · end of year $1,925,000

• 24 · Unsecured notes and loans payable

  beginning of year $2,054,153 · end of year $1,209,789

• 25 · Other liabilities

  beginning of year $0 · end of year $7,650,703

• 27 · Net assets without donor restrictions

  beginning of year $43,850,708 · end of year $41,987,907

• 28 · Net assets with donor restrictions

  beginning of year $26,226,517 · end of year $55,832,732

The filer's explanations (Part III)

PART I, LINE 4B

THE ORGANIZATION HAS A SUPPLEMENTAL NON QUALFIED RETIREMENT PLAN IN WHICH THE FOLLOWING INDIVIDUALS PARTICIPATE: SUSIE FORER-DEHREY, EXECUTIVE VICE PRESIDENT KAREN ROSENTHAL, SR DIRECTOR CHILD & FAMILY SERVICES

PART I, LINE 7

THE JFSLA BOARD HAS DESIGNATED AN EXECUTIVE COMPENSATION COMMITTEE WHICH IS CHARGED WITH APPROVING ANY BONUSES FOR EXECUTIVE STAFF (CEO, EVP, CFO AND SR. VP).