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 |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 20,747,929 | 28,267,056 | 18,038,562 | 19,964,242 | 27,395,213 | 114,413,002 |
| 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 | 20,747,929 | 28,267,056 | 18,038,562 | 19,964,242 | 27,395,213 | 114,413,002 |
| 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) .. | 37,694,584 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 76,718,418 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 20,747,929 | 28,267,056 | 18,038,562 | 19,964,242 | 27,395,213 | 114,413,002 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 2,039,985 | 2,435,552 | 2,392,282 | 2,390,995 | 2,866,888 | 12,125,702 |
| 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.).. | 2,435,331 | 2,435,331 | ||||
| 11 | Total support. Add lines 7 through 10 | 133,929,530 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 on 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, 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 2021. 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 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| 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 1a | The Foundation has an Executive Committee consisting of the Elected Officers and the immediate past Chair of the Foundation as ex-officio voting members, plus additional members appointed by the Chair. The Board Chair is the Chair of the Executive Committee. The Executive Committee assists and facilitates reviewing issues facing the Foundation and provides oversight and direction to the Chair and Foundation Director. The Executive Committee also helps guide the work of the Board of Trustees and meets on an as-needed basis. The Committee is responsible for approving weekly grants prepared by the Foundation staff for distribution, and the Committee accepts or rejects the recommendations from the Special Gifts and Real Estate Committee. It is also authorized to exercise the full power of the Board to act between Board meetings upon matters which require action prior to the next Board meeting. |
| Form 990, Part VI, Section A, line 2 | Tom Fish and Jay Kaplan have a business relationship. |
| Form 990, Part VI, Section A, line 7a | The Board Development Committee of the Foundation makes recommendations to the Foundation board for Foundation trustee election. The Jewish Federation of Greater Houston (the Federation) approves two-thirds of the Foundation's elected trustees. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is initially reviewed by the Chief Financial Officer. The Form is then reviewed by the Executive Director. A copy is then provided to all Board members prior to filing. |
| Form 990, Part VI, Section B, line 12c | A Conflict of Interest Statement is distributed to Board members every year and several follow-ups are made. If there are conflicts of interest, they are addressed with the Foundation's Executive Director and the Chair of the Foundation Board. If appropriate, the conflict is brought before the Board. |
| Form 990, Part VI, Section B, line 15a | The Personnel Sub-Committee is responsible for determining the compensation of the organization's Executive Director. Her compensation is determined after a review of comparable data of non-profit community foundations of similar size. |
| Form 990, Part VI, Section C, line 19 | Upon request. |
| Form 990, Part VII - Compensation Explanation | Roberta Herman-Dietrich and Paul Weaver are full-time employees of the Houston Jewish Community Foundation, whose payroll is administered by the Jewish Federation of Greater Houston. The Foundation reimburses the Federation for all salaries and related expenses. |
| Form 990, Part XI, line 9: | Increase in value of CSV insurance 4,830. |
| Schedule I - Expenditure Responsibility Statements | Grantee Name: Houston Jewish Family Foundation Address: 4131 South Braeswood Blvd. Address: Houston, TX 77025 Grant Date: 2/26/2021, 4/2/2021, 6/14/2021 Grant Amount: $1,125,000, $125,000, $75,000 Grant Expended: $1,125,000. $125,000, $75,000 Grant Purpose: Good for Life Campaign Any Diversion by Grantee: No Dates of Reports by Grantee: 12/31/2021 Date of Verification: 12/31/2021 Results of Verification: The grantor has no reason to doubt the accuracy or reliability of the report from the grantee; therefore, no independent verification of the report was made. |
| Schedule I - Expenditure Responsibility Statements | Grantee Name: Houston Jewish Family Foundation Address: 4131 South Braeswood Blvd. Address: Houston, TX 77025 Grant Date: 2/8/2021 Grant Amount: $100,000 Grant Expended: $100,000 Grant Purpose: Shabbat boxes Any Diversion by Grantee: No Dates of Reports by Grantee: 12/31/2021 Date of Verification: 12/31/2021 Results of Verification: The grantor has no reason to doubt the accuracy or reliability of the report from the grantee; therefore, no independent verification of the report was made. |
| Schedule I - Expenditure Responsibility Statements | Grantee Name: Houston Jewish Family Foundation Address: 4131 South Braeswood Blvd. Address: Houston, TX 77025 Grant Date: 10/26/2020 Grant Amount: $200,000 Grant Expended: $200,000 Grant Purpose: Chaplaincy Program Any Diversion by Grantee: No Dates of Reports by Grantee: 12/31/2020 Date of Verification: 12/31/2020 Results of Verification: The grantor has no reason to doubt the accuracy or reliability of the report from the grantee; therefore, no independent verification of the report was made. |
| Schedule I - Expenditure Responsibility Statements | Grantee Name: Houston Jewish Family Foundation Address: 4131 South Braeswood Blvd. Address: Houston, TX 77025 Grant Date: 2/8/2021 Grant Amount: $200,000 Grant Expended: $200,000 Grant Purpose: Chaplaincy Program Any Diversion by Grantee: No Dates of Reports by Grantee: 12/31/2021 Date of Verification: 12/31/2021 Results of Verification: The grantor has no reason to doubt the accuracy or reliability of the report from the grantee; therefore, no independent verification of the report was made. |
| Schedule I - Expenditure Responsibility Statements | Grantee Name: Houston Jewish Family Foundation Address: 4131 South Braeswood Blvd. Address: Houston, TX 77025 Grant Date: 4/26/2022 Grant Amount: $100,000 Grant Expended: $100,000 Grant Purpose: Shabbat boxes Any Diversion by Grantee: No Dates of Reports by Grantee: 8/31/2022 Date of Verification: 8/31/2022 Results of Verification: The grantor has no reason to doubt the accuracy or reliability of the report from the grantee; therefore, no independent verification of the report was made. |
| Schedule I - Expenditure Responsibility Statements | Grantee Name: Houston Jewish Family Foundation Address: 4131 South Braeswood Blvd. Address: Houston, TX 77025 Grant Date: 4/26/2022 Grant Amount: $200,000 Grant Expended: $200,000 Grant Purpose: Chaplaincy Program Any Diversion by Grantee: No Dates of Reports by Grantee: 8/31/2022 Date of Verification: 8/31/2022 Results of Verification: The grantor has no reason to doubt the accuracy or reliability of the report from the grantee; therefore, no independent verification of the report was made. |
| Schedule I - Expenditure Responsibility Statements | Grantee Name: Houston Jewish Family Foundation Address: 4131 South Braeswood Blvd. Address: Houston, TX 77025 Grant Date: 12/31/2021 Grant Amount: $100,000 Grant Expended: $100,000 Grant Purpose: Burger Discretionary Fund Any Diversion by Grantee: No Dates of Reports by Grantee: 12/31/2021 Date of Verification: 12/31/2021 Results of Verification: The grantor has no reason to doubt the accuracy or reliability of the report from the grantee; therefore, no independent verification of the report was made. |
| Schedule I - Expenditure Responsibility Statements | Grantee Name: Houston Jewish Family Foundation Address: 4131 South Braeswood Blvd. Address: Houston, TX 77025 Grant Date: 7/7/2022 Grant Amount: $31,032 Grant Expended: $31,032 Grant Purpose: Scholarship Fund Any Diversion by Grantee: No Dates of Reports by Grantee: 8/31/2022 Date of Verification: 8/31/2022 Results of Verification: The grantor has no reason to doubt the accuracy or reliability of the report from the grantee; therefore, no independent verification of the report was made. |
| Software ID: | |
| Software Version: |