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← COMMUNITY FOUNDATION CHARITABLE REAL ESTATE FUND

Form 990 for tax year 2022

Filed by COMMUNITY FOUNDATION CHARITABLE REAL ESTATE FUND.

Totals

Total revenue
$620,954
Total expenses
$594,750
Contributions and grants received
$681,450
Grants paid
$564,134
Program service revenue
$0
Investment income
$253,300
Other revenue
-$313,796
Total assets, end of year
$5,392,777
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$5,392,777
Program services expenses (Part IX)
$564,134
Management and general expenses
$30,616
Fundraising expenses
$0
Program service expenses (Part III)
$564,134

Program services were 94.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $681,450

  • 1g · Noncash contributions included above

    $681,428

  • 3 · Investment income

    total $253,300 · excluded $253,300

  • 11a · Other revenue: ADMINISTRATIVE FEES

    total $10,000 · excluded $10,000

  • 11b · Other revenue: TAX REFUND

    total $1,291 · excluded $1,291

  • 11c · Other revenue: K-1 PASSTHROUGH

    total -$325,087 · unrelated business -$325,087

  • 11e · Other revenue, total

    -$313,796

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $564,134 · program services $564,134

  • 24a · Other expenses: CLOSING COSTS

    total $30,616 · management and general $30,616

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,667 · end of year $2,769

  • 2 · Savings and temporary cash investments

    beginning of year $2 · end of year $2

  • 4 · Accounts receivable

    end of year $1

  • 12 · Investments: other securities

    beginning of year $5,040,005 · end of year $5,390,005

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,188

  • 27 · Net assets without donor restrictions

    beginning of year $5,041,486 · end of year $5,392,777

Mission and programs · 2022

Mission

TO CONDUCT OR SUPPORT ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY FOUNDATION OF SAN DIEGO.

  • DISTRIBUTION OF CONTRIBUTIONS TO RELIGIOUS, CHARITABLE AND EDUCATIONAL ORGANIZATIONS.

    Expenses $564,134 · Grants $564,134

As filed on the 2022 return.

Listed in Part VII

  • Jerry Gumpel

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Beth Sirull

    VICE PRESIDENT

    Total calculated
    $482,791
    From this org
    $0
    From related orgs
    $415,607
    Other
    $67,184
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $415,607 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $58,250 related
    Nontaxable benefits
    $0 + $8,934 related
    Filer's total
    $0 + $482,791 related

  • Lawrence Sherman

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Paul Datnow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Emily Einhorn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mark Gleiberman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Mandelbaum

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jeremy Pearl

    CFO

    Total calculated
    $391,052
    From this org
    $0
    From related orgs
    $326,163
    Other
    $64,889
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $326,163 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $58,250 related
    Nontaxable benefits
    $0 + $6,639 related
    Filer's total
    $0 + $391,052 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • JCF HOLDINGS LLC

    REAL ESTATE HOLDING COMPANY · CA · income $350,000 · assets $350,001

    Directly controlled by COMMUNITY FOUNDATION CHARITABLE REAL ESTATE FUND

  • JCF RADY SCHOOL OF MANAGEMENT HOLDINGS LLC

    REAL ESTATE HOLDING COMPANY · CA · income $0 · assets $4

    Directly controlled by COMMUNITY FOUNDATION CHARITABLE REAL ESTATE FUND

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • BMG I LLC

    INVESTMENT · INVESTMENT · CA · 99% owned · share of income -$325,078 · share of assets $1,958,459

    Directly controlled by COMMUNITY FOUNDATION CHARITABLE REAL ESTATE FUND

Provenance

Return type
form_990
Tax year
2022
Filed
6 May 2024
IRS schema version
2022v5.0
Source object
202401289349302895

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