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← JEWISH COMMUNITY FDN OF THE JEWISH FEDERATION COUNCIL OF GREATER LA

Form 990 for tax year 2023

Filed by JEWISH COMMUNITY FDN OF THE JEWISH FEDERATION COUNCIL OF GREATER LA.

Totals

Total revenue
$149,831,116
Total expenses
$145,251,156
Contributions and grants received
$127,238,326
Grants paid
$135,631,017
Program service revenue
$0
Investment income
$21,591,764
Other revenue
$1,001,026
Total assets, end of year
$1,115,528,585
Total liabilities, end of year
$256,429,568
Net assets or fund balances, end of year
$859,099,017
Program services expenses (Part IX)
$135,631,017
Management and general expenses
$6,305,345
Fundraising expenses
$3,314,794
Program service expenses (Part III)
$135,631,017

Program services were 93.4% 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.

  • 1d · Related organizations

    $4,883,666

  • 1f · All other contributions, gifts and grants

    $122,354,660

  • 1g · Noncash contributions included above

    $23,996,320

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $25,125,668 · unrelated business $78,515 · excluded $25,047,153

  • 5 · Royalties

    total $26,779 · excluded $26,779

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $529,871,963 · other assets $365,000

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

    securities $533,758,367 · other assets $12,500

  • 7c · Gain or loss

    securities -$3,886,404 · other assets $352,500

  • 7d · Net gain or loss

    total -$3,533,904 · excluded -$3,533,904

  • 11a · Other revenue: ADMINISTRATIVE FEES - CUSTODIAL FUNDS

    total $835,247 · excluded $835,247

  • 11b · Other revenue: CENTER FOR DESIGNED PHILANTHROPY FEES

    total $139,000 · related or exempt $139,000

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $974,247

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $109,651,346 · program services $109,651,346

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $25,979,671 · program services $25,979,671

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $3,038,607 · program services $0 · management and general $1,604,013 · fundraising $1,434,594

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $2,066,448 · program services $0 · management and general $1,569,900 · fundraising $496,548

  • 8 · Pension plan contributions

    total $281,736 · program services $0 · management and general $214,037 · fundraising $67,699

  • 9 · Other employee benefits

    total $382,193 · program services $0 · management and general $290,356 · fundraising $91,837

  • 10 · Payroll taxes

    total $285,522 · program services $0 · management and general $180,258 · fundraising $105,264

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $19,648 · program services $0 · management and general $19,648 · fundraising $0

  • 11c · Fees: accounting

    total $295,803 · program services $0 · management and general $295,803 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $867,184 · program services $0 · management and general $867,184 · fundraising $0

  • 11g · Fees: other

    total $209,398 · program services $0 · management and general $147,810 · fundraising $61,588

  • 12 · Advertising and promotion

    total $592,126 · program services $0 · management and general $0 · fundraising $592,126

  • 13 · Office expenses

    total $315,650 · program services $0 · management and general $222,812 · fundraising $92,838

  • 14 · Information technology

    total $273,304 · program services $0 · management and general $192,921 · fundraising $80,383

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $379,000 · program services $0 · management and general $267,529 · fundraising $111,471

  • 17 · Travel

    total $15,517 · program services $0 · management and general $10,953 · fundraising $4,564

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $291,786 · program services $0 · management and general $205,967 · fundraising $85,819

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $41,113 · program services $0 · management and general $29,021 · fundraising $12,092

  • 23 · Insurance

    total $264,305 · program services $0 · management and general $186,568 · fundraising $77,737

  • 24a · Other expenses: TAXES AND FEES

    total $799 · management and general $565 · fundraising $234

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $187,198,517 · end of year $285,649,893

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $1,420,119 · end of year $1,925,269

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

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

    $1,387,880

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

    $1,270,221

  • 10c · Land, buildings and equipment, net

    beginning of year $93,219 · end of year $117,659

  • 11 · Investments: publicly traded securities

    beginning of year $699,193,839 · end of year $659,668,657

  • 12 · Investments: other securities

    beginning of year $130,377,649 · end of year $166,324,515

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $95,514

  • 15 · Other assets

    beginning of year $766,727 · end of year $1,747,078

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,997,917 · end of year $13,960,513

  • 18 · Grants payable

    beginning of year $30,471,229 · end of year $26,505,706

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $191,044,533 · end of year $215,963,349

  • 27 · Net assets without donor restrictions

    beginning of year $668,843,020 · end of year $717,154,947

  • 28 · Net assets with donor restrictions

    beginning of year $124,693,371 · end of year $141,944,070

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

The mission of the Jewish Community Foundation of Los Angeles (The Foundation) is to strengthen the Jewish community and community at large by facilitating, increasing, and ensuring effective philanthropy in Los Angeles, nationally, and internationally. To accomplish this mission, The Foundation works with philanthropists, nonprofit organizations, and professional advisors to build meaningful collaborations and support worthy causes. The Foundation and its 1,400-plus donors support a wide range of charitable organizations locally and around the world, Jewish and secular, including synagogues and Jewish day schools, colleges, and universities, health, environmental, social service agencies, and arts and culture organizations.

Activities or mission (Part I)

THE FOUNDATION IS THE LARGEST MANAGER OF CHARITABLE ASSETS AND LEADER IN PLANNED GIVING SOLUTIONS FOR GREATER LOS ANGELES JEWISH PHILANTHROPISTS THROUGH ITS VARIOUS PROGRAMS.

  • To fulfill our charitable mission, the Jewish Community Foundation of Los Angeles operates grant programs that support numerous nonprofit causes locally, nationally, and internationally in both the Jewish community and in the greater community at large. Two examples are below: (A) Cutting Edge Grants In 2023, The Foundation awarded $2 million in Cutting Edge Grants to 8 organizations committed to fostering a more vibrant and inclusive Jewish Community. The grants supported programs addressing increased antisemitism and anti-Zionism; uplifting and empowering Latin, Asian, Misrahi, and Sephardic Jews; and promoting the health, well-being, and safety of Jewish youth, people with disabilities, and educational and spiritual leaders. For example, The Foundation provided a $300,000 grant to Friendship Circle Los Angeles to launch the Creative Center for Adults, which will provide Jewish adults with developmental disabilities with meaningful employment opportunities and social engagement through a variety of creative activities, such as skateboard assembly and sales, arts and crafts, and gift design. The program aims to provide participants with meaningful activity during the day, help them develop new skills, build confidence, and connect with the Jewish community. (B) Next Stage Grants The Foundation awarded $2 million in Next Stage grants in 2023 to 8 organizations in Los Angeles focused on capacity building. The grants are designed to support a dynamic and thriving Los Angeles Jewish community by strengthening the internal and operational capacity of local Jewish nonprofits. The 2023 Next Stage Grants provide community nonprofit partners with the funding, expertise, and space to holistically assess their needs and strengthen their operations to best serve the community during a pivotal moment of transition. For example, The Foundation awarded $250,000 to Sharsheret, an organization that supports Jewish women and families living with or at risk for breast and ovarian cancer. The grant will support leadership development, restructuring, and expansion of its LA staff, enabling Sharsheret to provide high quality services to more Jewish clients in LA. Grantmaking Through Endowment Funds Grants are also provided via endowment funds that The Foundation manages. An endowment fund is created by someone for one or more charitable purposes, and it becomes a permanent legacy that provides annual support to a cause or organization. These include: *Permanent Legacy Fund - An endowment fund that supports The Foundation's annual grants programs described above. *Field of Interest Fund - Through this endowment fund, donors may designate general causes or fields of interest that they wish to support. The Foundation ensures their charitable intentions are fulfilled, even after the donors themselves are no longer living. *Restricted or Designated Fund - This is an endowment fund that supports one or more specific nonprofit organizations.

    Expenses $135,631,017 · Grants $135,631,017 · Revenue $139,000

As filed on the 2023 return.

Listed in Part VII

  • Abby Lt Feinman

    TRUSTEE/VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.2

  • Adlai W Wertman

    TRUSTEE/VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5

  • Anthony Chanin

    TRUSTEE/VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.7 + 0.3 related

  • Eugene P Stein

    TRUSTEE/VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.6 + 0.1 related

  • Evan H Schlessinger

    TRUSTEE/CHAIR

    Total calculated
    $0
    Hours/week
    2.3 + 0.1 related

  • Marcia Weiner Mankoff

    TRUSTEE/VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.6 + 0.1 related

  • Mark N Schwartz

    TRUSTEE/VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.6

  • Selwyn Gerber

    TRUSTEE / SECRETARY

    Total calculated
    $0
    Hours/week
    0.4 + 0.1 related

  • Adam J Weiss

    Trustee

    Total calculated
    $0
    Hours/week
    0.1

  • Alexandra Shabtai

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4

  • Allan Cutrow

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3 + 1.1 related

  • Andrea L Sonnenberg

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4

  • Annette Shapiro

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.2 + 0.3 related

  • Ari Moss

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4 + 0.1 related

  • Cathy Siegel Weiss

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Daniella Kahen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • Debra Smalley

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4

  • Heidi Monkarsh

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4 + 0.1 related

  • Jeffrey H Kinrich

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4

  • Jeffrey M LOEB

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4

  • Lawrence Rauch

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4 + 1.5 related

  • Lorin M Fife

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.6 + 1.2 related

  • Lynn Bider

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4 + 0.1 related

  • Marc E Rohatiner

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4

  • Mark Lainer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.8 related

  • Martin S Appel

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1 + 0.1 related

  • Matthew S Louchheim

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4

  • Michael Smooke

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • Mindy Freedman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.4

  • Nurit I Robin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • Scott Sandler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Stacy Reznikoff Kent

    Trustee (Start 1/2023)

    Total calculated
    $0
    Hours/week
    0.1

  • William R Feiler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5

  • Aaron Lerner

    President & CEO (start 1/2023)

    Total calculated
    $609,904
    From this org
    $445,051
    From related orgs
    $0
    Other
    $164,853
    Hours/week
    39.8 + 0.2 related

    Schedule J breakdown matched by us

    Base
    $444,150
    Bonus
    $0
    Other
    $901
    Deferred
    $153,000
    Nontaxable benefits
    $11,853
    Filer's total
    $609,904

  • Daniel M Rothblatt

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $447,381
    From this org
    $380,427
    From related orgs
    $0
    Other
    $66,954
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $345,627
    Bonus
    $30,000
    Other
    $4,800
    Deferred
    $47,000
    Nontaxable benefits
    $19,954
    Filer's total
    $447,381

  • Deborah Johnston

    CFO/SENIOR VP OF FINANCE (start 1/2023)

    Total calculated
    $336,152
    From this org
    $324,221
    From related orgs
    $0
    Other
    $11,931
    Hours/week
    37.3 + 2.7 related

    Schedule J breakdown matched by us

    Base
    $324,221
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,931
    Filer's total
    $336,152

  • Ellen Rosen

    VICE PRESIDENT/GENERAL COUNSEL

    Total calculated
    $258,997
    From this org
    $223,125
    From related orgs
    $0
    Other
    $35,872
    Hours/week
    36.3 + 3.7 related

    Schedule J breakdown matched by us

    Base
    $213,125
    Bonus
    $10,000
    Other
    $0
    Deferred
    $22,100
    Nontaxable benefits
    $13,772
    Filer's total
    $258,997

  • Lewis Groner

    VP MARKETING & COMMUNICATIONS

    Total calculated
    $255,711
    From this org
    $174,225
    From related orgs
    $0
    Other
    $81,486
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,225
    Bonus
    $5,000
    Other
    $0
    Deferred
    $20,029
    Nontaxable benefits
    $61,457
    Filer's total
    $255,711

  • Marvin I Schotland

    PRESIDENT & CEO

    Total calculated
    $173,764
    From this org
    $149,307
    From related orgs
    $0
    Other
    $24,457
    Hours/week
    35.3 + 4.7 related

    Schedule J breakdown matched by us

    Base
    $49,307
    Bonus
    $0
    Other
    $100,000
    Deferred
    $18,158
    Nontaxable benefits
    $6,299
    Filer's total
    $173,764

  • Naomi Strongin

    VP,CTR DESIGNED PHILANTHROPY

    Total calculated
    $239,234
    From this org
    $216,373
    From related orgs
    $0
    Other
    $22,861
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $206,373
    Bonus
    $10,000
    Other
    $0
    Deferred
    $21,600
    Nontaxable benefits
    $1,261
    Filer's total
    $239,234

  • Natella Royzman

    VP, CHARITABLE GIFT PLANNING

    Total calculated
    $197,622
    From this org
    $163,249
    From related orgs
    $0
    Other
    $34,373
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,249
    Bonus
    $5,000
    Other
    $0
    Deferred
    $16,716
    Nontaxable benefits
    $17,657
    Filer's total
    $197,622

  • Robert Avery

    VP of Finance

    Total calculated
    $299,384
    From this org
    $267,255
    From related orgs
    $0
    Other
    $32,129
    Hours/week
    37 + 3 related

    Schedule J breakdown matched by us

    Base
    $252,571
    Bonus
    $14,684
    Other
    $0
    Deferred
    $12,350
    Nontaxable benefits
    $19,779
    Filer's total
    $299,384

  • Steve Gamer

    VICE PRESIDENT, ADVANCEMENT

    Total calculated
    $349,750
    From this org
    $306,606
    From related orgs
    $0
    Other
    $43,144
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $301,606
    Bonus
    $5,000
    Other
    $0
    Deferred
    $30,400
    Nontaxable benefits
    $12,744
    Filer's total
    $349,750

  • Allen Zhang

    CONTROLLER

    Total calculated
    $206,677
    From this org
    $183,183
    From related orgs
    $0
    Other
    $23,494
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $183,183
    Bonus
    $0
    Other
    $0
    Deferred
    $4,787
    Nontaxable benefits
    $18,707
    Filer's total
    $206,677

  • Daniel Maya

    ASSISTANT CONTROLLER

    Total calculated
    $197,931
    From this org
    $164,638
    From related orgs
    $0
    Other
    $33,293
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,638
    Bonus
    $0
    Other
    $0
    Deferred
    $16,657
    Nontaxable benefits
    $16,636
    Filer's total
    $197,931

  • Dewayne Nash

    GENERAL LEDGER ACCOUNTANT

    Total calculated
    $160,841
    From this org
    $110,901
    From related orgs
    $0
    Other
    $49,940
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $107,901
    Bonus
    $3,000
    Other
    $0
    Deferred
    $38,425
    Nontaxable benefits
    $11,515
    Filer's total
    $160,841

  • Georgina Baquet

    Events Manager and Database Specialist

    Total calculated
    $126,868
    From this org
    $107,729
    From related orgs
    $0
    Other
    $19,139
    Hours/week
    40

  • Janet Keller

    Marketing & Communications Manager

    Total calculated
    $138,146
    From this org
    $107,533
    From related orgs
    $0
    Other
    $30,613
    Hours/week
    40

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

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
THE 2023 PARTICIPANTS IN THE 457(F) PLAN OFFERED BY JEWISH COMMUNITY FOUNDATION, THAT ARE LISTED IN THE FORM 990 PART VII INCLUDE AARON LERNER AND DANIEL ROTHBLATT. THE 2023 PAYMENTS FROM THE 457(F) PLAN WERE MADE TO AARON LERNER ($120,000) AND DANIEL ROTHBLATT ($10,000).
Schedule J, Part I, Line 7 Non-fixed payments
BONUS COMPENSATION COMPENSATION OF THE EXECUTIVE MANAGEMENT TEAM (MADE UP OF THE PRESIDENT AND CEO, EXECUTIVE VICE PRESIDENTS, SENIOR VICE PRESIDENTS, AND VICE PRESIDENTS) IS APPROVED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE OF THE BOARD EVALUATES EXECUTIVES' PERFORMANCE AGAINST GOALS FOR THE YEAR AND APPROVES BONUSES BASED ON PERFORMANCE. THE COMPENSATION COMMITTEE USES DATA OF COMPARABLE POSITIONS AND DOCUMENTS THE PROCESS CONTEMPORANEOUSLY.

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

The 10 largest by cash amount. The API serves every itemized grant.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202413189349309986

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