Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 9,288,500 | 9,828,882 | 9,699,382 | 11,810,150 | 11,279,391 | 51,906,305 |
| 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 | 9,288,500 | 9,828,882 | 9,699,382 | 11,810,150 | 11,279,391 | 51,906,305 |
| 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).. | 10,462,417 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 41,443,888 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 9,288,500 | 9,828,882 | 9,699,382 | 11,810,150 | 11,279,391 | 51,906,305 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 240 | 325 | 208 | 316 | 30,949 | 32,038 |
| 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 | 71,488 | 147,902 | 286,652 | ||
| 11 | Total support. Add lines 7 through 10 | 52,224,995 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) |
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| 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) |
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| 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): |
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| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISC REIMBURSEMENTS AND OTHER - 2016 AMOUNT: $ 67,262. 2017 AMOUNT: $ 71,488. 2018 AMOUNT: $ 147,902. |
| 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, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE CONSISTS EXCLUSIVELY OF BOARD MEMBERS. EXCERPT FROM BYLAWS: BETWEEN BOARD OF DIRECTORS MEETINGS, THE EXECUTIVE COMMITTEE MAY EXERCISE ALL POWERS OF THE BOARD OF DIRECTORS; PROVIDED THAT THE EXECUTIVE COMMITTEE SHALL NOT EXERCISE ANY SUCH POWERS WITH RESPECT TO MATTERS THAT ARE NOT IN THE ORDINARY COURSE OF BUSINESS OF THE AGENCY EXCEPT ON AN EMERGENCY BASIS. SIX MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM FOR MEETINGS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL MEET WHEN AND AS REASONABLY NECESSARY, IN THE EXERCISE OF THE DISCRETION OF THE EXECUTIVE COMMITTEE, AND ALSO AT THE DIRECTION OF THE CHAIRPERSON. WRITTEN OR ELECTRONIC NOTICE OF THE TIME, PLACE AND PURPOSES OF EACH MEETING OF THE EXECUTIVE COMMITTEE SHALL BE GIVEN NOT LESS THAN SEVEN NOR MORE THAN 30 DAYS BEFORE THE MEETING EITHER PERSONALLY, BY REGULAR MAIL OR BY ELECTRONIC MAIL TO EACH MEMBER, PROVIDED IF SUCH MEETING IS TO ADDRESS AN EMERGENCY OR OTHER MATTER REQUIRING ATTENTION ON A MORE IMMEDIATE BASIS, THEN ONLY SUCH NOTICE AS IS REASONABLE IS REQUIRED. REGULAR MINUTES OF SUCH MEETINGS SHALL BE MAINTAINED. ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD OF DIRECTORS EITHER PRIOR TO OR AT THE NEXT MEETING OF THE BOARD OF DIRECTORS AND, WHEN NECESSARY AND/OR APPROPRIATE, SHALL BE SUBJECT TO RATIFICATION BY VOTE OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 2 | GEOFFREY ORLEY, RANDALL ORLEY AND MELISSA ORLEY LAX HAVE FAMILY RELATIONSHIPS. |
| FORM 990, PART VI, SECTION A, LINE 4 | VARIOUS REVISIONS TO THE BYLAWS OF THE ORGANIZATION WERE MADE DURING THE TAX YEAR TO REFLECT INCREASED GOVERNANCE AND DUTIES OF THE BOARD OF DIRECTORS SUB COMMITTEES. SPECIFIC CHANGES TO THE BYLAWS INCLUDE: 1. GRANTING THE BOARD OF DIRECTORS AUTHORITY TO APPROVE OF DRAFT FINANCIAL STATEMENTS PROVIDED BY THE INDEPENDENT ACCOUNTING FIRM PRIOR TO ISSUANCE; 2. INCREASED GOVERNANCE OF THE AUDIT COMMITTEE DURING THE FORM 990 REVIEW AND FILING PROCESS AND SELECTION OF THE TAX ADVISOR FOR THE ORGANIZATION; 3. INCREASED GOVERNANCE OF THE BOARD OF DIRECTORS DURING THE ANNUAL OPERATING BUDGET APPROVAL PROCESS; 4. INCREASED AUTHORITY OF THE EXECUTIVE COMMITTEE TO DETERMINE PROCESSES FOR SUBSEQUENT REVIEW AND UPDATES TO THE BYLAWS AND ARTICLES OF INCORPORATION; 5. CHANGES TO THE COMPOSITION REQUIREMENTS OF THE AUDIT AND FINANCE COMMITTEES TO ENSURE THAT MEMBERSHIPS OF BOTH COMMITTEES ARE NOT IDENTICAL. ALSO UPDATED TO REMOVE THE REQUIREMENT THAT THE TREASURER SERVE AS AUDIT COMMITTEE CHAIR. |
| 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 FAVORITISM 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 APPLICABLE, 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 EXECUTIVE 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 FISCAL YEAR ENDED MAY 31, 2019 WAS EFFECTIVE AS OF SEPTEMBER 1, 2018 AND HAD A TERM FROM SEPTEMBER 1, 2018 THROUGH MAY 31, 2021. THE WRITTEN EMPLOYMENT CONTRACT STIPULATED ANNUAL SALARY INCREASES THROUGHOUT THE TERM. |
| 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 52,041. |
| 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 HAVE BEEN NO MATERIAL CHANGES TO THE PROCEDURES FOLLOWED IN PAST YEARS. |
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