Form 990 for tax year 2024
Filed by JEWISH FEDERATION OF ORANGE COUNTY.
Totals
- Total revenue
- $4,719,188
- Total expenses
- $4,566,375
- Contributions and grants received
- $4,443,112
- Grants paid
- $1,449,398
- Program service revenue
- $0
- Investment income
- $464,499
- Other revenue
- -$188,423
- Total assets, end of year
- $14,735,910
- Total liabilities, end of year
- $673,092
- Net assets or fund balances, end of year
- $14,062,818
- Program services expenses (Part IX)
- $3,603,934
- Management and general expenses
- $669,168
- Fundraising expenses
- $293,273
- Program service expenses (Part III)
- $3,603,934
Program services were 78.9% 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.
-
1c · Fundraising events
$213,707
-
1e · Government grants (contributions)
$267,270
-
1f · All other contributions, gifts and grants
$3,962,135
-
1g · Noncash contributions included above
$201,356
-
3 · Investment income
total $465,901 · excluded $465,901
-
7a · Gross sales of assets other than inventory
securities $340,451
-
7b · Less cost or other basis and sales expenses
securities $341,853
-
7c · Gain or loss
securities -$1,402
-
7d · Net gain or loss
total -$1,402 · excluded -$1,402
-
8a · Fundraising events: gross income
$287,981
-
8a · Fundraising events: contributions included on line 1c
$213,707
-
8b · Fundraising events: direct expenses
$487,304
-
8c · Net income from fundraising events
total -$199,323 · excluded -$199,323
-
11a · Other revenue: OTHER REVENUE
total $10,900 · excluded $10,900
-
11e · Other revenue, total
$10,900
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $1,398,214 · program services $1,398,214
-
2 · Grants to domestic individuals
total $51,184 · program services $51,184
-
5 · Compensation of officers, directors and key employees
total $374,748 · program services $269,818 · management and general $56,213 · fundraising $48,717
-
7 · Other salaries and wages
total $1,424,831 · program services $900,747 · management and general $338,856 · fundraising $185,228
-
8 · Pension plan contributions
total $83,213 · program services $53,250 · management and general $19,145 · fundraising $10,818
-
9 · Other employee benefits
total $128,920 · program services $83,798 · management and general $28,362 · fundraising $16,760
-
10 · Payroll taxes
total $136,549 · program services $88,757 · management and general $30,041 · fundraising $17,751
-
11c · Fees: accounting
total $46,100 · management and general $46,100
-
11f · Fees: investment management
total $50,509 · management and general $50,509
-
11g · Fees: other
total $284,191 · program services $227,681 · management and general $18,926 · fundraising $37,584
-
13 · Office expenses
total $71,198 · program services $53,881 · management and general $6,145 · fundraising $11,172
-
14 · Information technology
total $16,663 · program services $6,728 · management and general $8,571 · fundraising $1,364
-
16 · Occupancy
total $232,782 · program services $146,561 · management and general $27,409 · fundraising $58,812
-
17 · Travel
total $37,414 · program services $27,141 · management and general $4,405 · fundraising $5,868
-
22 · Depreciation, depletion and amortization
total $2,285 · program services $1,485 · management and general $503 · fundraising $297
-
23 · Insurance
total $31,438 · program services $20,435 · management and general $6,916 · fundraising $4,087
-
24a · Other expenses: CATERING
total $199,945 · program services $143,634 · management and general $2,428 · fundraising $53,883
-
24b · Other expenses: EVENTS AND SPEAKERS
total $122,754 · program services $83,104 · management and general $50 · fundraising $39,600
-
24c · Other expenses: LICENSES AND FEES
total $90,308 · program services $55,141 · management and general $21,227 · fundraising $13,940
-
24d · Other expenses: BAD DEBT EXPENSE
total $90,274 · program services $90,274
-
24e · All other expenses
total -$307,145 · program services -$97,899 · management and general $3,362 · fundraising -$212,608
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,960,480 · end of year $2,272,314
-
2 · Savings and temporary cash investments
beginning of year $935,766 · end of year $921,305
-
3 · Pledges and grants receivable
beginning of year $520,761 · end of year $388,578
-
9 · Prepaid expenses and deferred charges
beginning of year $52,016 · end of year $59,147
-
10a · Land, buildings and equipment: cost or other basis
$38,061
-
10b · Land, buildings and equipment: accumulated depreciation
$28,373
-
10c · Land, buildings and equipment, net
beginning of year $11,973 · end of year $9,688
-
11 · Investments: publicly traded securities
beginning of year $4,554,120 · end of year $4,888,203
-
15 · Other assets
beginning of year $5,953,758 · end of year $6,196,675
-
17 · Accounts payable and accrued expenses
beginning of year $569,400 · end of year $673,092
-
27 · Net assets without donor restrictions
beginning of year -$586,766 · end of year $270,395
-
28 · Net assets with donor restrictions
beginning of year $14,006,240 · end of year $13,792,423
Mission and programs · 2024
Mission
FEDERATION CONVENES, ENGAGES, AND LEADS THE ORANGE COUNTY JEWISH COMMUNITY AND ITS PARTNERS, LEVERAGES RESOURCES TO ENHANCE AND SUSTAIN JEWISH LIFE, ASSISTS JEWS IN NEED, AND MOBILIZES ON ISSUES OF CONCERN TO THE LOCAL JEWISH COMMUNITY, AND STRENGTHENS ITS BOND WITH ISRAEL AND JEWISH PEOPLE GLOBALLY.
Activities or mission (Part I)
AMPLIFY JEWISH LIFE AND SUSTAIN THE JEWISH FUTURE IN ORANGE COUNTY, ISRAEL, AND AROUND THE WORLD.
-
SERVING COMMUNITY MEMBERS IN NEEDHOLOCAUST SURVIVOR PROGRAM: 182 SURVIVORS WERE SERVED IN 2024 WITH INDIVIDUAL CASE MANAGEMENT; COMPENSATION FOR HOME CARE AND HOUSEKEEPING SERVICES; ASSISTANCE WITH RESTITUTION APPLICATIONS; EMERGENCY FINANCIAL AID; AND CAF EUROPA, A SERIES OF SOCIAL EVENTS; ALL THROUGH JFEDOC'S PARTNERSHIP WITH JEWISH FAMILY SERVICE OF SAN DIEGO, SUPPORTED BY JFEDOC DONORS. ADULTS WITH DISABILITIES: IN 2024, 40 ADULTS WITH DISABILITIES WERE SERVED THROUGH THE JEREMIAH SOCIETY, A MONTHLY SOCIAL AND EDUCATIONAL PROGRAM; AND THROUGH JEWISH PROGRAMMING COORDINATED FOR RESIDENTS OF MANDEL HOUSE AND HORWITZ FAMILY HOUSE, GROUP HOMES ESTABLISHED BY JFEDOC IN 2014 AND 2017. THE GROUP HOMES WERE TRANSFERRED TO THE IRVINE COMMUNITY LAND TRUST IN 2021 AND JFEDOC CONTINUES TO PROVIDE JEWISH ENRICHMENT TO THE RESIDENTS OF THE HOMES THROUGH JEREMIAH SOCIETY AND IN-HOME JEWISH HOLIDAY CELEBRATIONS.LIFELINES ASSISTANCE: 362 ORANGE COUNTY HOUSEHOLDS WERE SERVED IN 2024 WITH SOLUTION-FOCUSED CASE MANAGEMENT, FINANCIAL ASSISTANCE FOR QUALIFIED CLIENTS, AND RESOURCE REFERRAL SERVICES TO AID CLIENTS IN NAVIGATING THE OFTEN-COMPLEX NETWORK OF GOVERNMENT AND NONPROFIT SOCIAL SERVICE RESOURCES AVAILABLE TO THEM.
Expenses $310,415 · Grants $321,584
-
PHILANTHROPY AND LEADERSHIP DEVELOPMENTIN 2024, OVER 1,800 JFEDOC'S DONORS REPRESENTING 1,705 HOUSEHOLDS BENEFITED FROM PROGRAMS, EVENTS, VOLUNTEER OPPORTUNITIES, AND LEADERSHIP DEVELOPMENT, AS WELL AS ONGOING COMMUNICATIONS ON LOCAL AND GLOBAL JEWISH ISSUES AND ACHIEVEMENTS. THE MAJORITY OF JFEDOC'S DONORS BENEFITING FROM THESE SERVICES WERE MEMBERS OF ITS SOLOMON SOCIETY AND WOMEN'S PHILANTHROPY.
Expenses $1,007,584
-
GRANTMAKINGISRAEL EMERGENCY CAMPAIGN: LAUNCHED IN THE IMMEDIATE AFTERMATH OF THE OCTOBER 7, 2023, ATTACKS ON ISRAEL, JFEDOC'S ISRAEL EMERGENCY CAMPAIGN ENGAGED OVER 1,000 DONORS WHO CONTRIBUTED SOME $1.06 MILLION FOR HUMANITARIAN RELIEF. AS OF DECEMBER 2024, A TOTAL OF $1.25 MILLION, INCLUDING $200,000 FROM THE LEON NINBURG ISRAEL EMERGENCY FUND, HAD BEEN DISTRIBUTED PER THE RECOMMENDATION OF FEDERATION'S COMMUNITY PLANNING & GRANTS COMMITTEE, WITH APPROVAL BY THE BOARD, TO NONPROFIT PARTNERS IN ISRAEL PROVIDING TRAUMA AND MEDICAL CARE, HOUSING, SMALL BUSINESS LOANS, AND OTHER CRITICAL SERVICES.TEEN ENGAGEMENT & WELLNESS INITIATIVE: 898 ORANGE COUNTY JEWISH TEENS BENEFITED FROM JFEDOC'S GRANTS UNDER THIS INITIATIVE TO FIVE INNOVATIVE PROGRAMS OFFERED BY JFEDOC'S COMMUNITY PARTNERS. PASSPORT TO JEWISH LIFE: 108 JEWISH STUDENTS IN GRADES 3-12 WERE ASSISTED BY JFEDOC PASSPORT GRANTS TO SUPPORT THEIR PARTICIPATION IN JEWISH SUMMER CAMP, MACCABI GAMES, SUMMER YESHIVAS, AND OTHER IMMERSIVE JEWISH SUMMER PROGRAMS.WEISSMAN ARTS: 750+ COMMUNITY MEMBERS PARTICIPATED IN CELEBRATE ISRAEL @ 76, A COMMUNITY ARTS AND CULTURE FESTIVAL IN MAY CELEBRATING ISRAELI INDEPENDENCE DAY, SPONSORED BY A GRANT FROM JFEDOC'S WEISSMAN ARTS FUND.ROSE PROJECT: GRANTS FROM THE ROSE PROJECT SUPPORTED HILLEL ORANGE COUNTY, CHABAD AT UNIVERSITY OF CALIFORNIA, IRVINE, AND CHABAD AT CHAPMAN UNIVERSITY AND CALIFORNIA STATE UNIVERSITY, FULLERTON. STUDENTS AT THE UNIVERSITY CAMPUSES AND LOCAL COMMUNITY COLLEGES BENEFITED FROM REGULAR PROGRAMMING PROVIDED BY THESE JEWISH CAMPUS ORGANIZATIONS.
Expenses $1,127,614 · Grants $1,127,814
-
Withheld by Nonprofiteer: this text may name a private individual.
Expenses $1,158,321
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.
Listed in Part VII
-
Amir KahanaAMIR KAHANA
CHAIR OF THE BOARD
- Total calculated
- $0
- Hours/week
- 1
-
Danielle BronnerDANIELLE BRONNER
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Barry GrossmanBARRY GROSSMAN
TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Heather KlineHEATHER KLINE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Lori SchwartzLORI SCHWARTZ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Sharon BeckSHARON BECK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Naomi BlesofskyNAOMI BLESOFSKY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Yael AronoffYAEL ARONOFF
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Jason FeldJASON FELD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Roger FriedmanROGER FRIEDMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Steve KaufmanSTEVE KAUFMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Bentley KerrBENTLEY KERR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Peter MacDonaldPETER MACDONALD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Anna PuttermanANNA PUTTERMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Patty SeyburnPATTY SEYBURN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Margot ShapiroMARGOT SHAPIRO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Len SimonLEN SIMON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Stuart WolfeSTUART WOLFE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Sam WymanSAM WYMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Andrea AlfiANDREA ALFI
DIRECTOR (UNTIL 09/2024)
- Total calculated
- $0
- Hours/week
- 1
-
Howard LevyHOWARD LEVY
DIRECTOR (UNTIL 09/2024)
- Total calculated
- $0
- Hours/week
- 1
-
Erik LudwigERIK LUDWIG
PRESIDENT & CHIEF EXECUTIVE OFFICER
- Total calculated
- $374,747
- From this org
- $362,765
- From related orgs
- $0
- Other
- $11,982
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $278,171
- Bonus
- $36,000
- Other
- $48,594
- Deferred
- $11,982
- Nontaxable benefits
- $0
- Filer's total
- $374,747
-
Kathleen MellonKATHLEEN MELLON
CHIEF ADMINISTRATIVE OFFICER
- Total calculated
- $158,136
- From this org
- $135,604
- From related orgs
- $0
- Other
- $22,532
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $133,685
- Bonus
- $0
- Other
- $1,919
- Deferred
- $5,347
- Nontaxable benefits
- $17,185
- Filer's total
- $158,136
-
Stephanie EpsteinSTEPHANIE EPSTEIN
CHIEF PHILANTHROPY OFFICER
- Total calculated
- $146,276
- From this org
- $139,555
- From related orgs
- $0
- Other
- $6,721
- Hours/week
- 40
-
Adina KosoffADINA KOSOFF
CONTROLLER
- Total calculated
- $155,796
- From this org
- $149,728
- From related orgs
- $0
- Other
- $6,068
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $149,728
- Bonus
- $0
- Other
- $0
- Deferred
- $5,989
- Nontaxable benefits
- $79
- Filer's total
- $155,796
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
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 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
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
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
-
ISRAEL & OVERSEAS; FAIR SHARE
-
JEWISH FAMILY SERVICE OF SAN DIEGO
$219,216
HOLOCAUST SURVIVOR PROGRAM
-
ROSE PROJECT GRANT; TEEN INITIATIVE GRANT
-
PASSPORTS CAMP GRANTS; ARTS GRANT; TEEN INITIATIVE GRANTS
-
TEEN INITIATIVE GRANT
-
TEEN INITIATIVE GRANT
-
$25,000
TEEN INITIATIVE GRANT
-
UNUSED 2023 GRANTS FUNDS (JFEDOC - FEDLEADS)
-
$10,000
ROSE PROJECT GRANT
-
$10,000
PASSPORTS CAMP GRANTS
The 10 largest by cash amount. The API serves every itemized grant.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 1 October 2025
- IRS schema version
- 2024v5.2
- Source object
- 202502799349300300
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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