- Revenue 2023
- $523,577
- Expenses 2023
- $206,916
Program services were 68.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- Street
- 302 SILVER AVENUE
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2023
Mission
SEE SCHEDULE O
Activities or mission (Part I)
TO PROMOTE THE PROVISION OF JEWISH LIVING SERVICES, FACILITIES, AND AGING SERVICES IN NORTHERN CALIFORNIA BY PROVIDING SERVICES DESIGNED TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS. EFFECTIVE DECEMBER 21, 2023, THE ORGANIZATION CEASED OPERATIONS AND MERGED WITH THE HEBREW HOME FOR AGED DISABLED, A RELATED ORGANIZATION.
-
THE ORGANIZATION PROVIDES ADMINISTRATIVE, FINANCE AND ACCOUNTING, IT, PUBLIC RELATIONS, COMMUNICATIONS, AND HUMAN RESOURCES FUNCTIONS VIA SERVICE AGREEMENTS WITH THE FOLLOWING NONPROFIT PUBLIC BENEFIT CORPORATIONS: HEBREW HOME FOR AGED DISABLED DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING; AND THE JEWISH HOME AND SENIOR LIVING FOUNDATION. EFFECTIVE DECEMBER 21, 2023, THE ORGANIZATION CEASED OPERATIONS AND MERGED WITH HEBREW HOME FOR AGED DISABLED.
Expenses $142,560
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
James KoshlandJAMES KOSHLAND
CHAIR, INTERIM PRESIDENT & CEO
- Total calculated
- $0
- Hours/week
- 1
-
David FriedmanDAVID FRIEDMAN
SECRETARY, IMMEDIATE PAST CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Michael EislerMICHAEL EISLER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Steve FayneSTEVE FAYNE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Rebecca Macieira KaufmanREBECCA MACIEIRA KAUFMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mary ConnickMARY CONNICK
TREASURER AND CFO
- Total calculated
- $633,750
- From this org
- $0
- From related orgs
- $625,473
- Other
- $8,277
- Hours/week
- 4 + 36 related
Schedule J breakdown matched by us
- Base
- $0 + $471,128 related
- Bonus
- $0 + $100,000 related
- Other
- $0 + $54,345 related
- Deferred
- $0 + $7,500 related
- Nontaxable benefits
- $0 + $777 related
- Filer's total
- $0 + $633,750 related
-
Michael SkaffMICHAEL SKAFF
CIO (THROUGH 2/2023)
- Total calculated
- $190,488
- From this org
- $0
- From related orgs
- $188,988
- Other
- $1,500
- Hours/week
- 5 + 35 related
Schedule J breakdown matched by us
- Base
- $0 + $41,838 related
- Bonus
- $0 + $50 related
- Other
- $0 + $147,100 related
- Deferred
- $0 + $1,500 related
- Nontaxable benefits
- $0
- Filer's total
- $0 + $190,488 related
-
Kevin BeutlerKEVIN BEUTLER
CHIEF HUMAN RESOURCES OFFICER
- Total calculated
- $241,555
- From this org
- $0
- From related orgs
- $240,469
- Other
- $1,086
- Hours/week
- 2 + 38 related
Schedule J breakdown matched by us
- Base
- $0 + $188,854 related
- Bonus
- $0 + $30,000 related
- Other
- $0 + $21,615 related
- Deferred
- $0
- Nontaxable benefits
- $0 + $1,086 related
- Filer's total
- $0 + $241,555 related
-
Daniel RuthDANIEL RUTH
FORMER PRES. & CEO (THROUGH 2/2022)
- Total calculated
- $460,393
- From this org
- $0
- From related orgs
- $460,393
- Other
- $0
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $0
- Bonus
- $0
- Other
- $0 + $460,393 related
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $0 + $460,393 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. Earlier years are each on their own filing page.
Filings
-
2023
- Revenue
- $523,577
- Expenses
- $206,916
- Contributions
- $496,673
- Grants paid
- $0
-
2022
- Revenue
- $4,610,472
- Expenses
- $4,315,839
- Contributions
- $0
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $7,914,995
- Expenses
- $9,249,615
- Assets (EOY)
- $2,174,158
-
2020 · 990
- Revenue
- $9,175,842
- Expenses
- $8,443,297
- Assets (EOY)
- $2,756,319
-
2019 · 990
- Revenue
- $8,939,808
- Expenses
- $8,750,229
- Assets (EOY)
- $2,332,058
-
2018 · 990
- Revenue
- $8,733,647
- Expenses
- $8,366,767
- Assets (EOY)
- $2,331,210
-
2017 · 990
- Revenue
- $8,413,389
- Expenses
- $9,170,493
- Assets (EOY)
- $1,924,458
-
2016 · 990
- Revenue
- $8,315,891
- Expenses
- $8,667,935
- Assets (EOY)
- $3,070,311
-
2015 · 990
- Revenue
- $7,960,996
- Expenses
- $8,024,863
- Assets (EOY)
- $3,057,574
-
2014 · 990
- Revenue
- $7,426,927
- Expenses
- $6,927,081
- Assets (EOY)
- $2,447,224
-
2013 · 990
- Revenue
- $8,103,111
- Expenses
- $7,209,554
- Assets (EOY)
- $1,620,153
-
2012 · 990
- Revenue
- not reported
- Expenses
- $8,099,245
- Assets (EOY)
- $1,631,779
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2023 return
-
501(C)(3) · SEE PART VII · CA
-
THE JEWISH HOME AND SENIOR LIVING FOUNDATION
501(C)(3) · SEE PART VII · CA
-
501(C)(3) · SEE PART VII · CA · controlled entity
Declared as related by
-
On its 2022 return
-
THE JEWISH HOME AND SENIOR LIVING FOUNDATION
On its 2022 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related corporations and trusts on its 2023 return
-
BAY AREA SENIOR HEALTH SERVICES INC
C · MANAGEMENT CO · CA · 100% owned · controlled entity
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.