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Nonprofiteer
← JEWISH FEDERATION OF ORANGE COUNTY

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 Kahana

    CHAIR OF THE BOARD

    Total calculated
    $0
    Hours/week
    1
  • Danielle Bronner

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Barry Grossman

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Heather Kline

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lori Schwartz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Sharon Beck

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Naomi Blesofsky

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Yael Aronoff

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jason Feld

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Roger Friedman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Steve Kaufman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Bentley Kerr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Peter MacDonald

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Anna Putterman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Patty Seyburn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Margot Shapiro

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Len Simon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Stuart Wolfe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Sam Wyman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Andrea Alfi

    DIRECTOR (UNTIL 09/2024)

    Total calculated
    $0
    Hours/week
    1
  • Howard Levy

    DIRECTOR (UNTIL 09/2024)

    Total calculated
    $0
    Hours/week
    1
  • Erik 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 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 Epstein

    CHIEF PHILANTHROPY OFFICER

    Total calculated
    $146,276
    From this org
    $139,555
    From related orgs
    $0
    Other
    $6,721
    Hours/week
    40
  • Adina 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

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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