Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 8,375,903 | 9,473,953 | 9,288,500 | 9,828,882 | 9,699,382 | 46,666,620 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 8,375,903 | 9,473,953 | 9,288,500 | 9,828,882 | 9,699,382 | 46,666,620 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 46,666,620 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 8,375,903 | 9,473,953 | 9,288,500 | 9,828,882 | 9,699,382 | 46,666,620 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2,871 | 1,471 | 240 | 325 | 208 | 5,115 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 67,262 | 67,262 | ||||
| 11 | Total support. Add lines 7 through 10 | 46,738,997 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Other - 2016 Amount: $ 67,262. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Page 1, Item B Reason for amended Return: | JEWISH FAMILY SERVICE ("THE ORGANIZATION") IS SUBMITTING AN AMENDED FORM 990 FOR THE PERIOD ENDED MAY 31, 2017 TO REFLECT THE FOLLOWING CHANGES: 1. PART III: REVISED PROGRAM EXPENSES ALLOCABLE TO TOP THREE PROGRAM ACCOMPLISHMENTS TO EXCLUDE AMOUNTS FOR DONATED SERVICES, AS WELL AS REVISED THE PROGRAM NARRATIVE FOR PROGRAM 4A TO PROPERLY REFLECT THE ACCOMPLISHMENTS OF THE ORGANIZATION DURING FY2017. 2. PART IV, LINE 2: CHANGED FROM "NO" TO "YES" 3. PART V, LINE 2A: CHANGED TO 150 TO REFLECT THE CORRECT AMOUNT REPORTED ON THE W-3 FOR THE 2016 YEAR. 4. PART V, LINES 7A AND 7B: CHANGED FROM "NO" TO "YES" 5. PART VI, LINES 1A AND 1B: CHANGED FROM 36 TO 37 TO REFLECT THE CORRECT NUMBER OF VOTING MEMBERS AT THE END OF THE TAX YEAR. 6. PART VI, LINE 2: CHANGED FROM "NO" TO "YES AND ADDED A DESCRIPTION ON SCHEDULE O. 7. PART VI, LINE 15A AND SCHEDULE O: MODIFIED THE NARRATIVE ON SCHEDULE O TO ALIGN WITH THE EMPLOYMENT AGREEMENT OF THE CEO AND THE ORGANIZATION'S PROCESS FOR COMPENSATION ANALYSIS. 8. PART VII: REVISED THE BOARD DIRECTORS AND OFFICERS LISTING TO REFLECT THE INDIVIDUALS WHO SERVED DURING THE TAX YEAR. 9. PART VIII: ADJUSTED LINES 1A TO 1H TO REFLECT THE CORRECT CLASSIFICATION, IN PART TO ACHIEVE CONSISTENCY WITH FIGURES SHOWN IN SCHEDULE R, PART V FOR RELATED ORGANIZATION, AND TO REMOVE AMOUNTS CONTRIBUTED FOR DONATED SERVICES ORIGINALLY INCLUDED ON PART VIII. ADDED A CORRESPONDING RECONCILING ITEM ON SCHEDULE D, PART XI, LINE 2B. 10. PART VIII, LINES 8A, 8B AND 8C: REPORTED AMOUNTS TO PROPERLY CLASSIFY THE FUNDRAISING EVENT GROSS REVENUE, CONTRIBUTIONS AND DIRECT EXPENSES ON LINES 8A TO 8C. 11. PART VIII, LINE 11 AND PART XI, LINE 9: CHANGED THE PRESENTATION OF THE INCREASE IN BENEFICIAL INTEREST IN ENDOWMENT FUND AS A RECONCILING ITEM AS OPPOSED TO A CURRENT REVENUE ITEM. 12. PART IX, LINE 5: ADDED THE TOTAL COMPENSATION OF OFFICERS OF THE ORGANIZATION LISTED ON PART VII AND SPLIT OUT OF THE AMOUNTS REPORTED ON PART IX, LINE 7. 13. PART IX, LINE 16 OCCUPANCY: ADJUSTED THE AMOUNT RELATED TO DONATED SERVICES FROM THE FUNCTIONAL EXPENSE SCHEDULE AND ADDED A CORRESPONDING RECONCILING ITEM ON SCHEDULE D, PART XII, LINE 2A. 14. PART X, LINE 10A AND LINE 15: MOVED AMOUNTS FOR COLLECTIONS FROM LINE 10A TO OTHER ASSETS. 15. SCHEDULE A, PART II, LINE 1: ADJUSTED THE AMOUNT OF CONTRIBUTIONS RECEIVED FOR FY2017 TO EXCLUDE DONATED SERVICES. 16. SCHEDULE A, PART II: ADJUSTED THE AMOUNT REPORTABLE ON LINE 12 FOR GROSS RECEIPTS FROM RELATED ACTIVITIES TO PROPERLY REFLECT THE PROGRAM REVENUE OF THE ORGANIZATION FOR THE 5-YEAR PRECEDING PERIOD. 17. SCHEDULE A, PART VI: INCLUDED EXPLANATION FOR OTHER REVENUE FEATURED ON SCHEDULE A, PART II 18. SCHEDULE B: THE ORGANIZATION RE-EVALUATED THE THRESHOLD TO REPORT CERTAIN CONTRIBUTORS ON THE SCHEDULE B AS AN ORGANIZATION EXEMPT UNDER IRC SECTION 170(B)(1)(A)(VI), AND IS PROVIDING THE NAME, ADDRESS, TYPE AND AMOUNT OF DONATION GIVEN TO THE ORGANIZATION DURING THE TAX YEAR FOR THOSE INDIVIDUALS OR ENTITIES WHO MET THE THRESHOLD. 19. SCHEDULE D, PART VI: MOVED THE AMOUNTS IN LINES 1C AND 1D TO COLUMN (B) "COSTS OR OTHER BASIS (OTHER) AND UPDATED THE CLASSIFICATION OF CERTAIN ASSETS. 20. SCHEDULE D, PARTS XI AND XII: ADDED THE APPROPRIATE RECONCILING ITEMS TO REFLECT THE CHANGES IN PRESENTATION ON THE FORM 990 FOR THE AMENDED CHANGES INCORPORATED DESCRIBED HERE. 21. SCHEDULE G, PART II: ADDED TO REPORT THE DIRECT REVENUE, CONTRIBUTIONS AND EXPENSES OF THE FUNDRAISING EVENT WHICH REPORTED OVER $15,000 OF RECEIPTS DURING THE TAX YEAR. 22. SCHEDULE J, PART II: THE AMOUNTS FOR TAXABLE COMPENSATION AND NON-TAXABLE BENEFITS FOR OFFICERS ARE BROKEN OUT TO REFLECT THE CORRECT CLASSIFICATION OF COMPENSATION AND HARMONIZE THE REPORTING WITH PART VII. 23. SCHEDULE J, PART I, LINES 5A AND 7 AND PART III: CHECKED "YES" TO BOTH LINES AND PROVIDED THE Supplemental INFORMATION ACCORDINGLY. 24. SCHEDULE R, PART V, LINE 2: ADJUSTED THE AMOUNTS REPORTABLE AS A CONTRIBUTION FROM RELATED ORGANIZATIONS TO ALIGN WITH THE AMOUNTS ON PART VIII AND SCHEDULE B. |
| Form 990, Part VI, Section A, line 2 | Geoffrey Orley, Randall Orley and Melissa Orley Lax have family relationships. |
| Form 990, Part VI, Section B, line 11b | after completion of the form 990 all members of the board are sent a copy of the form 990 to review. board members are given time to review the 990, ask questions, and make recommendations for change to the 990 before it is finalized and submitted to the internal revenue service. |
| Form 990, Part VI, Section B, line 12c | enforcement of conflicts policy - a letter is sent out annually to members of the governing body describing what a "conflict of interest" is. a new conflict of interest disclosure statement is enclosed and requests each member to sign and return the form. the conflict of interest policy states that key individuals, members of the governing body, may not unduly influence or show favortism in their decision-making process, and that because of varied interest and involvement, their service may at certain times result in situations involving real or apparent conflicts of interest. the policy further states that a potential conflict of interest situation may arise where key individuals, members of the governing body, have a direct or indirect financial interest, or appear to have a financial interest in a transaction. this includes but is not limited to, providing professional or other services or products in the normal course of business to jewish family service. key individuals, members of the governing body, shall disclose, in writing, of any conflict of interest. this key individual, member of the governing body, shall not participate in any stage of discussions, deliberations, or other decisions regarding the matter. the minutes of the meeting shall reflect the disclosure was made, the vote taken and, where application, the abstention from voting and participation of the key individual, member of the governing body. |
| Form 990, Part VI, Section B, line 15a | the compensation process for determining the top official, chief exectuive officer's compensation involves utilizing data of comparable compensation for similarly qualified persons of local and national organizations and positions. the chief executive officer's compensation is further negotiated with members of the governing body. contemporaneous documentation and record keeping with respect to deliberations and decisions regarding the compensation arrangement occurs. there is a written employment contract. The written employment agreement governing the majority of the fiscal year ended May 31, 2017 was effective as of September 1, 2016 and had a term from September 1, 2016 through August 31, 2018. The written employment contract stipulated a salary review on or before September 1, 2017. |
| Form 990, Part VI, Section C, line 19 | the governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part XI, line 9: | Increase in Beneficial Interest in Endowment 312,822. |
| Form 990, Part XII, Line 2c: | Jewish Family Service has an audit committee that assumes responsibility for oversight of the audit and selection of an independent accounting firm. There has been no change to the procedures followed in past years. |
| Software ID: | |
| Software Version: |