2026-02-18T09:36:29-06:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-07-01 203992763 JEWISH FOUNDATION FOR GROUP HOMES ENDOWMENT INC JEWI 2402836000 6101 EXECUTIVE BLVD 100 ROCKVILLE MD 20852 DENNIS SPEISMAN CHAIR 2402836000 2026-02-13 1 1 LINDSEY PIGG P01268923 7819821001 2026-02-02 2024 2025-03-06 01:10:19Z X DAVID ERVIN 6101 EXECUTIVE BLVD 100 ROCKVILLE MD 20852 1992213 0 X N/A X 2005 MD TO RAISE AND STEWARD ENDOWMENT FUNDS FOR THE BENEFIT OF JFGH, INC. (D.B.A. MAKOM) 8 8 0 13 0 0 0 76088 0 0 152614 382988 0 0 152614 459076 154991 152343 0 0 0 0 0 0 0 25149 31377 180140 183720 -27526 275356 19092324 17786254 15960344 14525723 3131980 3260531 TO RAISE AND STEWARD ENDOWMENT FUNDS FOR THE BENEFIT OF JEWISH FOUNDATION FOR GROUP HOMES, INC. (D.B.A. MAKOM). 0 0 152343 152343 0 INVESTMENT: FOLLOWING THE INVESTMENT POLICY OF JFGH ENDOWMENT, INC. MAINTAIN AN INVESTMENT PORTFOLIO TO GENERATE EARNINGS SUFFICIENT TO SUPPORT AN ANNUAL SPENDING POLICY TO BENEFIT JEWISH FOUNDATION FOR GROUP HOMES, INC (D.B.A. MAKOM). 152343 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X X DIANE RUBINSTEIN 2402836004 6101 EXECUTIVE BLVD 100 ROCKVILLE MD 20852 DENNIS SPEISMAN CHAIR 2.00 0.00 X X 0 0 0 BARBARA BROWN TRUSTEE 1.00 0.00 X 0 0 0 JEFFREY GOLDBERG TRUSTEE 1.00 0.00 X 0 0 0 LARRY PAUL TRUSTEE 1.00 0.00 X 0 0 0 LISA REINER TRUSTEE 1.00 0.00 X 0 0 0 MARK RABIN TRUSTEE 1.00 0.00 X 0 0 0 ROSS HAMILTON TRUSTEE 1.00 0.00 X 0 0 0 STEFAN TUCKER TRUSTEE 1.00 0.00 X 0 0 0 DAVID ERVIN MAKOM'S CHIEF EXECUTIVE OFFICER 1.50 40.00 X 0 276737 64428 LEWIS FONTEK MAKOM'S CHIEF DEVELOPMENT OFFICER 1.00 40.00 X 0 169971 28038 DIANE RUBINSTEIN MAKOM'S CHIEF FINANCIAL OFFICER 1.00 40.00 X 0 189739 44941 0 636447 137407 0 0 1 0 0 76074 14 76088 76315 76315 1839810 1533137 306673 306673 306673 459076 0 0 382988 152343 152343 7274 7274 24103 24103 183720 152343 31377 0 196218 908839 18278519 16823940 579698 37889 53475 19092324 17786254 15960344 14525723 15960344 14525723 X 3131980 3260531 3131980 3260531 19092324 17786254 275356 -146805 0 X 0 1 X 1 0 X X X 1 JFGH INC (DBA MAKOM) 521263608 10 1 152343 0 1 152343 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3131980 14 212080 83542 3260532 2879979 413738 161737 3131980 2735117 305791 160929 2879979 3289261 -393527 160617 2735117 2737885 686075 134699 3289261 0.00000 0.42122 0.57878 0 0 0 BENEFICIAL INT. ASSETS JFGH-E 14525723 14525723 X PART V, LINE 4: ENDOWMENT FUNDS ARE TO BE USED FOR THE ORGANIZATION'S GENERAL OR SPECIFIC CHARITABLE PURPOSES. JFGH-E'S SPENDING POLICY FOR ENDOWMENTS DESIGNED TO STABILIZE ANNUAL SPENDING LEVELS AND PRESERVE THE REAL VALUE OF THE ENDOWMENT OVER TIME. IN ACCORDANCE WITH THE JFGH-E'S POLICY, A PREDETERMINED ENDOWMENT SPENDING RATE HAS BEEN ESTABLISHED. THE ENDOWMENT SPENDING RATE IS CALCULATED AT 5% OF THE TOTAL FAIR VALUE OF THE AVAILABLE FUNDS MANAGED BY JFGH-E BASED ON A THREE-YEAR ROLLING AVERAGE. PART X, LINE 2: THE CONSOLIDATED FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. AS OF JUNE 30, 2025, JFGH-E HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSUURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. JFGH-E FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. JFGH-E EVALUATED ITS TAX POSITIONS AND DETERMINED THAT THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION. JFGH-E'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. 1 JEWISH FOUNDATION FOR GROUP HOMES INC (DBA MAKOM) 6101 EXECUTIVE BLVD 100 ROCKVILLE MD 20852 521263608 501(C)(3) 152343 0 N/A N/A GENERAL OPERATING SUPPORT 1 0 PART I, LINE 2: ENDOWMENT SPENDING POLICY AS APPLIED TO PERMANENT AND TERM ENDOWMENT NET ASSETS. 0 0 0 0 0 0 0 0 0 DAVID ERVIN MAKOM'S CHIEF EXECUTIVE OFFICER 0 276737 0 0 0 0 0 21317 0 43111 0 341165 0 0 DIANE RUBINSTEIN MAKOM'S CHIEF FINANCIAL OFFICER 0 189739 0 0 0 0 0 15276 0 29665 0 234680 0 0 LEWIS FONTEK MAKOM'S CHIEF DEVELOPMENT OFFICER 0 169971 0 0 0 0 0 13247 0 14791 0 198009 0 0 PART I, LINE 3 JFGH-E'S PERSONNEL ARE EMPLOYED BY JEWISH FOUNDATION FOR GROUP HOMES(JFGH), A RELATED 501(C)(3) EXEMPT ORGANIZATION. THAT ORGANIZATION USES THE FOLLOWING TO ESTABLISH COMPENSATION FOR JFGH-E'S CEO: COMPENSATION COMMITTEE; INDEPENDENT COMPENSATION CONSULTANT; COMPENSATION SURVEY OR STUDY; APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE SHALL BE COMPRISED OF THE PRESIDENT AND AT LEAST FOUR OTHER PERSONS DESIGNATED BY THE EXECUTIVE COMMITTEE AND SHALL BE CHARGED WITH THE DUTIES OF PREPARING AN ANNUAL WRITTEN EVALUATION OF THE CEO, AND RECOMMENDING TO THE EXECUTIVE COMMITTEE THE TERMS OF COMPENSATION AND/OR THE RENEWAL OF THE CEO'S EMPLOYMENT. THIS PROCESS RECENTLY TOOK PLACE IN 2025. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO ITS FILING, THE FORM 990, PREPARED BY ITS AUDITORS, IS REVIEWED BY MAKOM'S CHIEF FINANCIAL OFFICER AND ITS DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. JEWISH FOUNDATION FOR GROUP HOMES INC (DBA MAKOM) 6101 EXECUTIVE BLVD 100 ROCKVILLE MD 20852 521263608 TO SUPPORT AND EMPOWER PEOPLE WITH INTELLECTUAL & DEVELOPMENTAL DISABILITIES MD 501(C)(3) LINE 10 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 JEWISH FOUNDATION FOR GROUP HOMES INC (DBA MAKOM) B 152343 CASH