2024-03-06T17:43:43-06:00 2023-06-30 871353108 EISNER ADVISORY GROUP LLC 4225 EXECUTIVE SQUARE SUITE 1150 LA JOLLA CA 92037 990 2022-07-01 330519225 HILLEL OF SAN DIEGO HILL 6195836080 5717 LINDO PASEO SAN DIEGO CA 92115 KAREN PARRY EXECUTIVE DIRECTOR 6195836080 2024-02-29 1 KAREN PARRY 999009999 0 CYNTHIA FULLER P01392967 8585589200 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KAREN PARRY 5717 LINDO PASEO SAN DIEGO CA 92115 5222402 0 X WWW.HILLELSD.ORG X 1992 CA HILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS. 25 25 38 90 0 0 5015008 3003761 0 0 47876 651373 81134 67561 5144018 3722695 0 0 0 0 759146 851077 0 0 292355 745730 1182637 1504876 2033714 3639142 1688981 23842127 24791785 1059764 213834 22782363 24577951 SEE SCHEDULE O 0 0 1338713 123613 HILLEL OF SAN DIEGO ("HILLEL") WAS FORMED IN 1977 AS THE JEWISH CAMPUS CENTER AND INCORPORATED IN CALIFORNIA IN JULY 1992 AS JEWISH CAMPUS HILLEL CENTER.HILLEL, ACCREDITED BY HILLEL: THE FOUNDATION FOR JEWISH CAMPUS LIFE, SERVES AN ESTIMATED 2,500 JEWISH UNDERGRADUATE AND GRADUATE STUDENTS AT INSTITUTIONS OF HIGHER EDUCATION ACROSS SAN DIEGO COUNTY. STUDENTS FROM ALL BACKGROUNDS ARE INVITED TO PARTICIPATE IN JEWISH LIFE ON CAMPUS. SOCIAL, CULTURAL, EDUCATIONAL, RELIGIOUS AND COMMUNITY SERVICE PROGRAMS PROVIDE OPPORTUNITIES FOR STUDENTS TO BUILD RELATIONSHIPS WITH EACH OTHER AND DEVELOP JEWISH COMMUNITY. 1338713 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 38 1 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X KRISTEN FORD 6195836080 5717 LINDO PASEO SAN DIEGO CA 92115 BRYAN WAX DIRECTOR 1.00 X 0 0 0 DANIELLE MILLER DIRECTOR 1.00 X 0 0 0 EMILY JENNEWEIN DIRECTOR 1.00 X 0 0 0 JEROLD GOLDBERG SECRETARY 1.00 X X 0 0 0 JESSICA LEMOINE DIRECTOR 1.00 X 0 0 0 JODI DIAMOND DIRECTOR 1.00 X 0 0 0 JOEL SMITH DIRECTOR 1.00 X 0 0 0 KIM CARNOT DIRECTOR 1.00 X 0 0 0 KIRA FINKENBERG DIRECTOR 1.00 X 0 0 0 LARRY KATZ DIRECTOR 1.00 X 0 0 0 LAURA GALINSON DIRECTOR 1.00 X 0 0 0 MICHAEL LEVINSON DIRECTOR 1.00 X 0 0 0 MITCH SIEGLER PRESIDENT ELECT 1.00 X X 0 0 0 MITCHELL DUBICK DIRECTOR 1.00 X 0 0 0 MONICA HANDLER-PENNER DIRECTOR 1.00 X 0 0 0 OFEK SUCHARD DIRECTOR 1.00 X 0 0 0 RABBI SCOTT MELTZER DIRECTOR 1.00 X 0 0 0 ROBBIE STONE DIRECTOR 1.00 X 0 0 0 ROBERT RUBENSTEIN DIRECTOR 1.00 X 0 0 0 RUSSEL SILBERSTEIN DIRECTOR 1.00 X 0 0 0 SABRINA LEITNER DIRECTOR 1.00 X 0 0 0 SACHA LITMAN DIRECTOR 1.00 X 0 0 0 SHANA WEISMAN DIRECTOR 1.00 X 0 0 0 STEVEN LEVINE VP FINANCE 3.00 X X 0 0 0 TODD KIRSCHEN DIRECTOR 5.00 X 0 0 0 WAYNE HARRIS PRESIDENT 1.00 X X 0 0 0 KAREN PARRY EXECUTIVE DIRECTOR 40.00 X 139885 0 34697 LISA KALAL DEVELOPMENT DIRECTOR 40.00 X 109474 0 36608 ARIEAL SWINDELL BOARD MEMBER/STUDENT REPRESENTATIVE 1.00 X 0 0 0 ELLIE FERD BOARD MEMBER/STUDENT REPRESENTATIVE 1.00 X 0 0 0 MICAH SCHOENWALD BOARD MEMBER/STUDENT REPRESENTATIVE 1.00 X 0 0 0 249359 0 71305 2 0 1 0 0 56053 2947708 3003761 72886 72886 63226 0 63226 63226 63226 112744 1965450 98549 1401158 14195 564292 578487 578487 OTHER INCOME 900099 4335 4335 4335 3722695 67561 0 651373 466431 249461 180035 36935 214005 214005 21147 11631 3595 5921 88225 48524 14998 24703 61269 33698 10416 17155 106431 106431 65030 65030 29258 16092 4974 8192 12489 6869 2123 3497 90689 49879 15417 25393 3419 3419 83 83 324489 178469 55163 90857 28604 15732 4863 8009 PROGRAM COSTS 510934 510934 BANK FEES 7403 740 6663 ADMINISTRATIVE EXPENSES 3808 3808 2033714 1338713 402646 292355 5061669 2850521 134369 35572 1789985 746469 31060 9195 20558006 1723246 14496963 18834760 2190535 2308952 137546 6316 23842127 24791785 231837 207657 36000 0 772437 0 19490 6177 1059764 213834 X 15354161 21802272 7428202 2775679 22782363 24577951 23842127 24791785 1688981 120330 -13723 0 X 0 1 X 1 0 X 1910058 1422181 7727444 5125901 3003761 19189345 1910058 1422181 7727444 5125901 3003761 19189345 6716939 12472406 90584 34750 16452 68762 136112 346660 350 350 298 1000 1599 2897 19539252 2736 0.63830 0.64280 X PART II LINE 1 COLUMN (D) THE 2021 COLUMN HAS BEEN UPDATED TO INCLUDE EMPLOYEE RETENTION CREDIT INCOME AS A GOVERNMENT GRANT INCLUDED WITH CONTRIBUTIONS RATHER THAN "OTHER INCOME" ON LINE 10. LINE 1 HAS ALSO BEEN UPDATED TO INCLUDE A CHANGE IN PROVISION FOR UNCOLLECTIBLE PLEDGES OF $65,026. PART II LINE 8 COLUMN (D) THE 2021 COLUMN HAS BEEN UPDATED TO INCLUDE GROSS RENTAL INCOME ON LINE 8 INCLUDED WITH INVESTMENT INCOME RATHER THAN "OTHER INCOME" ON LINE 10. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2164901 174708 124813 2214796 2539318 -248743 125674 2164901 2090743 542624 94049 2539318 2121647 16392 47296 2090743 2089812 6631 79252 54048 2121647 0.51000 0.49000 1 0 2098378 2098378 17554479 1186717 16367762 905149 536529 368620 18834760 INVESTMENTS 2308952 F 2308952 OPERATING LEASE LIABILITY 6177 6177 X 3829302 120331 120331 3708971 13723 13723 3722694 2033714 0 2033714 0 2033714 PART X, LINE 2: FINANCE LEASE - HILLEL LEASES AN AUTOMOBILE TOTALING $17,500 WHICH IS CLASSIFIED AS A FINANCE LEASE. THE LEASE MATURED IN NOVEMBER 2022 AND HILLEL PURCHASED THE VEHICLE. THE PRESENT VALUE OF MINIMUM LEASE PAYMENTS IS $0 AND $9,815 AT JUNE 30, 2023 AND 2022, RESPECTIVELY. INTEREST EXPENSE RELATED TO THE FINANCE LEASE TOTALED $4 AND $19 FOR THE FISCAL YEARS ENDED JUNE 30, 2023 AND 2022, RESPECTIVELY. THE WEIGHTED AVERAGE REMAINING LEASE TERM WAS 0 YEARS AND .17 YEARS AND THE WEIGHTED AVERAGE DISCOUNT RATE IS 0% AND .17% AT JUNE 30, 2023 AND 2022, RESPECTIVELY. OPERATING LEASE - HILLEL LEASES OFFICE EQUIPMENT UNDER AN OPERATING LEASE. THE LEASE IS NON-INTEREST BEARING AND MATURES IN APRIL 2025. IN ACCORDANCE WITH FASB ASC 842, HILLEL RECOGNIZES A RIGHT-OF-USE ASSET AND LEASE LIABILITY IN THE STATEMENT OF FINANCIAL POSITION RELATED TO THE OPERATING LEASE. THE EQUIPMENT LEASE EXPENSE IS RECOGNIZED ON A STRAIGHT-LINE BASIS OVER THE EXPECTED LEASE TERM. DIFFERENCES BETWEEN AMOUNTS PAID AND AMOUNTS EXPENSED ARE RECORDED AS CHANGES IN THE RIGHT-TO-USE ASSET AND LEASE LIABILITY. PART V, LINE 4 - INTENDED USE OF ENDOWMENT FUND HILLEL'S CURRENT SPENDING POLICY IS TO DISBURSE 5% OF THE VALUE OF THE FUND ANNUALLY, BASED ON THE FUND'S VALUE ON MARCH 31, TO BE APPLIED TO THE FOLLOWING FISCAL YEAR'S OPERATING BUDGET. HOWEVER, DISBURSEMENTS SHALL BE LIMITED TO THE EXTENT IT WOULD REDUCE THE FUND BALANCE BELOW THE PERMANENTLY RESTRICTED AMOUNTS: -PERLMAN ENDOWMENT - FUND DIRECTOR'S POSITION AT UCSD -JACOBS ENDOWMENT - FUND USCD ENGAGEMENT PROFESSIONAL -ARONOFF ENDOWMENT - FUND SDSU HILLEL PROGRAM PART X - FASB ASC 740 FOOTNOTE HILLEL IS A PUBLIC CHARITY AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE EXCEPT FOR TAXES ON NET UNRELATED BUSINESS INCOME. SINCE HILLEL HAS NO OBLIGATION FOR UNRELATED BUSINESS INCOME TAX FOR THE FISCAL YEARS ENDED JUNE 30, 2023 AND 2022, NO PROVISIONS FOR FEDERAL OR STATE INCOME TAXES HAVE BEEN MADE. IN ACCORDANCE WITH FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, HILLEL EVALUATES ANNUALLY ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN BY APPLYING A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION. MANAGEMENT EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT IS HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2023 AND 2022. THERE HAVE BEEN NO RELATED TAX PENALTIES OR INTEREST, WHICH WOULD BE CLASSIFIED AS TAX EXPENSE IN THE STATEMENT OF ACTIVITIES. 0 0 0 0 0 0 0 0 0 KAREN PARRY EXECUTIVE DIRECTOR 139885 0 0 0 0 0 0 0 34697 0 174582 0 0 0 FORM 990, PART III, LINE 1 - ORGANIZATION MISSION HILLEL SEEKS TO BE A VIBRANT JEWISH PRESENCE FOR SAN DIEGO COLLEGE STUDENTS, INVOLVING THEM IN WAYS WHICH ENHANCE THEIR CONNECTION TO THE JEWISH RELIGION, THE JEWISH PEOPLE AND THEIR LASTING COMMITMENT TO JEWISH LIFE. TO FURTHER THIS MISSION, HILLEL IS COMMITTED TO THE FOLLOWING GOALS: -SERVING THE NEEDS OF INDIVIDUAL JEWISH STUDENTS. -CREATIVELY ENGAGING AND EMPOWERING JEWISH STUDENTS THROUGH PERSONAL INTERACTIONS AND COMPELLING PROGRAMS. -BUILDING A STRONG SENSE OF BELONGING AND JEWISH IDENTITY. -NURTURING INTELLECTUAL AND SPIRITUAL GROWTH IN A PLURALISTIC COMMUNITY. -ADVOCATING FOR JEWISH STUDENT NEEDS ON CAMPUS AND IN THE COMMUNITY. -LINKING THE CAMPUS COMMUNITY TO THE LARGER JEWISH COMMUNITY, LOCALLY AND GLOBALLY. -HELPING STUDENTS CULTIVATE A CLOSER CONNECTION TO ISRAEL. -DEVELOPING A CAMPUS AND ORGANIZATIONAL CULTURE IN WHICH THE QUALITY OF THE RELATIONSHIPS ATTRACTS INVOLVEMENT. FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON WHO MAKES A CHARITABLE CONTRIBUTION TO THE ORGANIZATION IN THE PRECEDING YEAR IS CONSIDERED A "MEMBER". FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS VOTE AT THE ANNUAL MEETING TO DETERMINE THE BOARD OF DIRECTORS AND TO RATIFY THE ACTIONS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS VOTE AT THE ANNUAL MEETING TO ELECT DIRECTORS TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S AUDIT IS REVIEWED FOR COMMENTS AND INPUT BY THE AUDIT COMMITTEE, THE EXECUTIVE DIRECTOR, AND ANY STAFF DIRECTED BY THE EXECUTIVE DIRECTOR TO REVIEW THE AUDIT PRIOR TO SUBMISSION TO THE BOARD OF DIRECTORS FOR APPROVAL. THE BOARD OF DIRECTORS MUST REVIEW AND APPROVE THE COMPLETED AUDIT ONCE THE FINANCE COMMITTEE REVIEWS THE AUDIT AND RECOMMENDS IT FOR A VOTE. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND BUSINESS MANAGER FOR COMMENTS AND INPUT PRIOR TO SUBMISSION TO THE VICE PRESIDENT OF FINANCE AND A CPA ON THE FINANCE COMMITTEE OR THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO HILLEL. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR OF THE BOARD, THE EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTE REVIEWS THE EXECUTIVE DIRECTOR AND DETERMINES COMPENSATION FOR THAT POSITION. KEY EMPLOYEES ARE REVIEWED BY THE EXECUTIVE DIRECTOR WITH RECOMMENDATIONS GOING TO THE EXECUTIVE COMMITTEE FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC AS REQUESTED DURING NORMAL BUSINESS HOURS AT HILLEL OF SAN DIEGO, 5717 LINDO PASEO, SAN DIEGO, CA 92115.