2024-05-14T19:49:58-05:00 2023-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-07-01 020724278 THE JEWISH HOME AND SENIOR LIVING FOUNDATION JEWI 4154061107 302 SILVER AVENUE SAN FRANCISCO CA 94112 DAVID CALDWELL TREASURER 4154061107 2024-05-13 1 DAVID CALDWELL 999009999 0 MICHAEL LUMSDEN P01262236 4159561500 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD BAUM 302 SILVER AVENUE SAN FRANCISCO CA 94112 15813557 0 X WWW.JHSLF.ORG X 2004 CA TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH THE SAN FRANCISCO CAMPUS FOR JEWISH LIVING AND NETWORK AFFILIATES. 9 9 0 9 0 0 2092885 2644628 0 0 2167948 3055162 -4744 -21120 4256089 5678670 1312756 4059041 0 0 417094 782509 0 0 898135 856763 617824 2586613 5459374 1669476 219296 59587200 48174301 32077990 22390785 27509210 25783516 TO PROMOTE AND SUPPORT THE PROVISION OF JEWISH AGING SERVICES, INCLUDING THE MISSION AND ACTIVITIES ASSOCIATED WITH THE SAN FRANCISCO CAMPUS FOR JEWISH LIVING AND NETWORK AFFILIATES. 0 0 4059041 4059041 0 THE PRIMARY EXEMPT PURPOSE OF THE FOUNDATION IS TO PROMOTE THE PROVISION OF JEWISH HOME AND AGING SERVICES BY RAISING FUNDS AND PROVIDING FINANCIAL SUPPORT FOR THE FUNCTIONS, ACTIVITIES, PROGRAMS, PRACTICES, FACILITIES AND OTHER PURPOSES THAT RELATE TO, OR ARE ASSOCIATED WITH, THE HEBREW HOME FOR AGED DISABLED--DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING (SFCJL), A CALIFORNIA NON-PROFIT PUBLIC BENEFIT CORPORATION, INCLUDING, BUT NOT LIMITED TO, THE SFCJL'S ELDERLY SERVICE PROGRAMS AND ELDERLY ACTIVITIES. 4059041 1 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 9 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X DAVID CALDWELL 4155622650 302 SILVER AVENUE SAN FRANCISCO CA 94112 X DAVID FRIEDMAN CHAIR THRU 12/2022 / PAST CHAIR 1.00 0.00 X X 0 0 0 RICHARD BAUM CHAIR START 12/2022 1.00 0.00 X X 0 0 0 ROBERT NEWMAN SECRETARY 1.00 0.00 X X 0 0 0 DAVID STEIRMAN ASSISTANT TREASURER 1.00 0.00 X X 0 0 0 DANA CORVIN TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL EISLER TRUSTEE 1.00 0.00 X 0 0 0 SUSAN HIRSCH TRUSTEE 1.00 0.00 X 0 0 0 TOM KASTEN TRUSTEE 1.00 0.00 X 0 0 0 ALEX MANN TRUSTEE 1.00 0.00 X 0 0 0 MARY CONNICK TREASURER 5.00 4.00 X 0 625506 10807 KAREN GORDON INT CHIEF DEV OFFICER THRU 4/2023 40.00 0.00 X 0 179236 31086 STACEY LEWIS CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 0 133832 14182 DANIEL RUTH FORMER ASST. SECR. / CEO JSLG 0.00 0.00 X 0 805770 7023 MICHAEL SKAFF FORMER COO / CIO JSLG 0.00 5.00 X 0 358783 18755 SHERIE A KOSHOVER FORMER CHIEF ADVANCEMENT OFFICER 0.00 0.00 X 0 347821 0 0 2450948 81853 0 1 1 0 0 298783 2345845 13533 2644628 1302548 1302548 11816679 10064065 1752614 1752614 1752614 49702 298783 70822 -21120 -21120 5678670 0 0 3034042 4059041 4059041 686884 686884 95625 95625 325000 325000 13065 13065 33714 33714 38363 38363 61070 61070 8960 8960 23692 23692 420 420 49235 49235 PUBLICATION / PRINTING 21484 21484 42821 42821 5459374 4059041 502198 898135 5711907 4240151 4682608 2593523 10562765 10637738 49236 49236 35984496 28080724 2485000 2485000 111188 87929 59587200 48174301 11837 9520 32066153 22381265 32077990 22390785 X 22806650 22130992 4702560 3652524 27509210 25783516 59587200 48174301 X 219296 127183 -2072173 X 0 1 X 1 0 X 2015435 3204441 1414008 2092885 2644628 11371397 2015435 3204441 1414008 2092885 2644628 11371397 11371397 3723476 2136929 1236442 1312749 1302548 9712144 101620 25787 24563 0 0 151970 21235511 0.53550 0.44650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2441818 60000 387580 2889398 2627871 -140260 45793 2441818 2477961 197194 47284 2627871 2546808 51991 150838 2447961 1437605 1100000 55110 45907 2546808 0.00000 0.79550 0.20450 0 0 0 ISRAEL STATE BONDS 2485000 C 2485000 BENEFICIAL INTEREST TO SFCJL 11643019 BENEFICIAL INTEREST TO MOLDAW RESIDENCES 8330692 DUE TO JEWISH SENIOR LIVING GROUP 1055 DUE TO SAN FRANCISCO CAMPUS FOR JEWISH LIVING 2406499 22381265 X 3804502 127183 -2072173 -1944990 5749492 -70822 -70822 5678670 5530196 70822 70822 5459374 0 5459374 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO GENERATE SUPPORT FOR THE JEWISH HOME'S END OF LIFE CARE PROGRAM AND ENRICHING THE ELDERLY LIFE PROGRAM, AND ALSO INCLUDES ACCUMULATED EARNINGS THEREON THAT HAVE NOT YET BEEN EXPENDED. PART X, LINE 2: U.S. GAAP REQUIRES THE FOUNDATION TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. THE FOUNDATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITY HAS BEEN RECORDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST TO 899 CHARLESTON -651,016. CHANGE IN BENEFICIAL INTEREST TO SFCJL -1,421,157. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -70,822. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 70,822. MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 INVESTMENTS 2485000 0 0 0 0 0 0 2485000 0 2485000 0 0 0 0 0 0 PART III ACCOUNTING METHOD: GOLF TOURNAMENT 348485 298783 49702 31805 17897 21120 348485 298783 49702 31805 17897 21120 70822 -21120 1 HEBREW HOME FOR AGED DISABLED 302 SILVER AVENUE SAN FRANCISCO CA 94112 940545320 501(C)(3) 4059041 0 PRIMARILY FOR NEW FACILITY DEVELOPMENT AND SERVICE EXPANSION 1 0 PART I, LINE 2: THE ORGANIZATION REQUIRES GRANTEES TO PROVIDE PERIODIC REPORTS INCLUDING BUDGETS, FINANCIAL REPORTS, AND AUDITED FINANCIAL STATEMENTS TO MONITOR THE USE OF THE FUNDS FOR THE INTENDED PURPOSE. FOR RESTRICTED GRANTS, THE ORGANIZATION ENSURES THAT THE PERFORMANCE OF THE RESTRICTION IS MET. ADDITIONALLY, PROPER USE OF GRANT FUNDS IS MONITORED VIA OVERLAPPING MANAGEMENT BETWEEN THE ORGANIZATION AND THE GRANT RECIPIENT. 1 1 0 0 0 0 0 0 0 DANIEL RUTH FORMER ASST. SECR. / CEO JSLG 0 147878 0 0 0 657892 0 4175 0 2848 0 812793 0 77903 MARY CONNICK TREASURER 0 549520 0 50000 0 25986 0 9300 0 1507 0 636313 0 0 MICHAEL SKAFF FORMER COO / CIO JSLG 0 358683 0 100 0 0 0 9300 0 9455 0 377538 0 0 SHERIE A KOSHOVER FORMER CHIEF ADVANCEMENT OFFICER 0 0 0 0 0 347821 0 0 0 0 0 347821 0 347821 KAREN GORDON INT CHIEF DEV OFFICER THRU 4/2023 0 176661 0 100 0 2475 0 5313 0 25773 0 210322 0 0 PART I, LINES 4A-B DANIEL RUTH RECEIVED A TAXABLE SEVERANCE PAYMENT OF $365,108 FROM A RELATED ORGANIZATION DURING THE 2022 CALENDAR YEAR, WHICH HAS BEEN REPORTED WITHIN "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, COLUMN (B)(III). DURING THE 2022 CALENDAR YEAR, DANIEL RUTH AND SHERIE KOSHOVER WERE PARTICIPANTS IN A SUPPLEMENTAL 457(F) PLAN SPONSORED BY A RELATED ORGANIZATION. THERE WERE NO EMPLOYER CONTRIBUTIONS TO THE 457(F) PLAN DURING THE 2022 CALENDAR YEAR, HOWEVER, DUE TO VESTING OF THE 457(F) PLAN, DANIEL RUTH AND SHERRIE KOSHOVER RECOGNIZED $77,903 AND $347,281 OF TAXABLE INCOME, RESPECTIVELY, WHICH HAS BEEN REPORTED WITHIN "OTHER REPORTABLE COMPENSATION" ON SCHEDULE J, PART II, COLUMN (B)(III) AS WELL AS ON SCHEDULE J, PART II, COLUMN (F). FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION PAID A MANAGEMENT FEE OF $325,000 DURING THE 6/30/2023 FISCAL YEAR TO JEWISH SENIOR LIVING GROUP, A RELATED ORGANIZATION, WHO PROVIDES MANAGEMENT DUTIES TO JHSLF. JEWISH SENIOR LIVING GROUP COMPENSATES JHSLF'S ITS TOP FINANCIAL OFFICIAL (MARY CONNICK) AND PROVIDES VARIOUS MANAGEMENT AND ADMINISTRATIVE SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS; HOWEVER, THE FORM 990 INSTRUCTIONS ALSO DEFINE A "MEMBER" AS ANY PERSON (INCLUDING A CORPORATION OR OTHER LEGAL ENTITY) WHO HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, INCLUDING ELECTING MEMBERS OF THE GOVERNING BODY. AS SUCH, IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS, THE JEWISH HOME AND SENIOR LIVING FOUNDATION HAS THREE MEMBERS: (I) THE JEWISH COMMUNITY FEDERATION OF SAN FRANCISCO, THE PENINSULA, MARIN AND SONOMA COUNTIES; (II) THE HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING); AND 899 CHARLESTON (DBA MOLDAW RESIDENCES). FORM 990, PART VI, SECTION A, LINE 7A THE JEWISH COMMUNITY FEDERATION OF SAN FRANCISCO, THE PENINSULA, MARIN AND SONOMA COUNTIES HAS THE POWER TO APPOINT ONE (1) TRUSTEE; THE HEBREW HOME FOR AGED DISABLED (DBA SAN FRANCISCO CAMPUS FOR JEWISH LIVING) HAS THE POWER TO APPOINT TWO (2) TRUSTEES; 899 CHARLESTON (DBA MOLDAW RESIDENCES) HAS THE POWER TO APPOINT ONE (1) TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PREPARATION FIRM IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING AND FINANCE STAFF. MANAGEMENT OF THE ORGANIZATION THEN REVIEWS THE FORM 990 AND FOLLOWS-UP WITH TAX PREPARATION FIRM TO ANSWER ANY UNRESOLVED QUESTIONS. A COPY OF THE COMPLETED FORM 990 IS THEN PROVIDED TO THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH PERSON WHO IS DEEMED TO HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING TRUSTEES, OFFICERS, AND KEY EMPLOYEES) SIGNS AN ANNUAL DISCLOSURE STATEMENT WHICH AFFIRMS THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY, AND DISCLOSES ANY DIRECT OR INDIRECT AFFILIATIONS. ALL ANNUAL DISCLOSURE STATEMENTS ARE SUBMITTED TO THE SECRETARY. EACH EMPLOYEE DISCLOSES TO THE CHIEF EXECUTIVE OFFICER ALL MATERIAL FACTS REGARDING THE AFFILIATION OF SUCH EMPLOYEE WITH ANY PERSON WITH WHOM THE ORGANIZATION IS CONSIDERING ENTERING A TRANSACTION; THE CHIEF EXECUTIVE OFFICER THEN DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS FOR THESE EMPLOYEES. THE CHIEF EXECUTIVE OFFICER AND ANY OTHER PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION SHALL DISCLOSE TO THE BOARD ALL MATERIAL FACTS REGARDING HIS OR HER AFFILIATION WITH ANY PERSON WITH WHOM THE JEWISH HOME AND AFFILIATES IS CONSIDERING ENTERING A TRANSACTION; THE BOARD THEN DETERMINES IF A CONFLICT OF INTEREST EXISTS FOR THE CHIEF EXECUTIVE OFFICER OR PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. IF A BOARD MEMBER IS THE INDIVIDUAL WITH WHICH A CONFLICT OF INTEREST IS BEING DETERMINED, THE BOARD MEMBER IS NOT ALLOWED TO VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, SECTION B, LINES 15A AND 15B HAS BEEN MARKED "NO", AS PROVIDED BY THE FORM 990 INSTRUCTIONS, AS ALL OFFICERS AND KEY EMPLOYEES ARE COMPENSATED BY A RELATED ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN (B): AVERAGE HOURS PER WEEK REPORTED IN FORM 990, PART VII, SECTION A, COLUMN (B) FOR MARY CONNICK AND MICHAEL SKAFF APPEAR LOW AS THESE INDIVIDUALS DEVOTE A PORTION OF THEIR WORKING TIME TO AFFILIATED ORGANIZATIONS WHICH DO NOT MEET THE DEFINITION OF A RELATED ORGANIZATION, PER THE FORM 990 INSTRUCTIONS. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST TO 899 CHARLESTON -651,016. CHANGE IN BENEFICIAL INTEREST TO SFCJL -1,421,157. JEWISH SENIOR LIVING GROUP 302 SILVER AVENUE SAN FRANCISCO CA 94112 800291740 SEE PART VII CA 501(C)(3) LINE 12A, I N/A 0 BAY AREA JEWISH SENIOR LIFE 302 SILVER AVENUE SAN FRANCISCO CA 94112 455092344 SEE PART VII CA 501(C)(3) LINE 12A, I THE JEWISH HOME AND SENIOR LIVING FOUNDATION 1 0 0 0 0 1 0 0 0 0 0 0 1 1 1 1 1 0 0 0 PART II, COLUMN (B) JEWISH SENIOR LIVING GROUP PRIMARY ACTIVITY: 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 AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK. PART II, COLUMN (B) BAY AREA JEWISH SENIOR LIFE PRIMARY ACTIVITY: TO ASSIST THE SUPPORTED CHARITIES IN THEIR OWN OPERATIONS AND ASSIST WITH DEVELOPING NEW SERVICES AND FACILITIES IN THE AFFILIATED NETWORK.