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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 4,727,940 | 4,046,070 | 3,767,956 | 2,617,542 | 1,784,206 | 16,943,714 |
| 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 | 4,727,940 | 4,046,070 | 3,767,956 | 2,617,542 | 1,784,206 | 16,943,714 |
| 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) .. | 653,398 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 16,290,316 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,727,940 | 4,046,070 | 3,767,956 | 2,617,542 | 1,784,206 | 16,943,714 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,340,426 | 874,820 | 859,124 | 1,409,910 | 1,646,251 | 6,130,531 |
| 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.).. | 53,750 | 179 | 11,557 | 65,486 | ||
| 11 | Total support. Add lines 7 through 10 | 23,201,603 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | GROSS INCOME FROM FUNDRAISING - 2019 AMOUNT: $ 53,750. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. MISCELLANEOUS - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 179. 2021 AMOUNT: $ 11,557. 2022 AMOUNT: $ 0. 2023 AMOUNT: $ 0. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 4A | FAMILY PROGRAMS FAMILY ARTBASH SUNDAYS/ARTBASH YOUR WAY ARE THE CJM'S PROGRAMS FOR CHILDREN AGES 1 THROUGH 12 AND THEIR FAMILIES WITH WORKSHOPS AND ARTMAKING ACTIVITIES RELATED TO EXHIBITIONS AND JEWISH HOLIDAYS THAT ARE FREE OF CHARGE. THE ZIM ZOOM FAMILY ROOM IS A DEDICATED SPACE FOR INTERGENERATIONAL ART ACTIVITIES ESPECIALLY DESIGNED FOR THE CJM'S YOUNGEST VISITORS AND IS OPEN TO FAMILIES DURING ALL MUSEUM HOURS. |
| FORM 990, PART VI, SECTION A, LINE 2 | DOROTHY SAXE AND DAVID SAXE HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW PROCESS THE BOARD OF TRUSTEES DELEGATED REVIEW AND APPROVAL OF THE FORM 990 TO THE AUDIT COMMITTEE. GRANT THORNTON LLP AND THE ORGANIZATION'S FINANCE STAFF WORK TOGETHER TO GATHER THE REQUIRED INFORMATION NECESSARY TO COMPLETE THE FORM. THE INITIAL DRAFT FORM 990 IS REVIEWED BY GRANT THORNTON ADVISORS LLC AND THE ORGANIZATION'S MANAGEMENT. AFTER THE FORM IS DISCUSSED AND REVIEWED, RECOMMENDED CHANGES, IF ANY, ARE REFLECTED ON THE FORM AND AN UPDATED FORM 990 IS PREPARED. THE AUDIT COMMITTEE REVIEWS THE UPDATED FORM 990 AND, ONCE SATISFIED WITH THE RETURN, THE AUDIT COMMITTEE APPROVES THE RETURN FOR FILING WITH THE IRS. THE AUDIT COMMITTEE FURTHER REVIEWS THE FORM 990 WITH THE FINANCE COMMITTEE AND THEN PROVIDES A COMPLETE COPY OF THE FORM TO THE BOARD OF TRUSTEES PRIOR TO IT BEING FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY THE MUSEUM HAS A CONFLICT OF INTEREST POLICY THAT COVERS TRUSTEES AND THE PRINCIPAL OFFICERS OF THE MUSEUM AND EACH MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS. THE POLICY PROVIDES FOR A SYSTEMATIC AND ONGOING PROCESS REQUIRING INDIVIDUALS WHO HAVE DECISION-MAKING RESPONSIBILITIES TO DISCLOSE AND ADDRESS POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. COVERED INDIVIDUALS ARE REQUIRED TO COMPLETE AN ANNUAL STATEMENT DISCLOSING ANY CONFLICTS OF INTEREST AND HAVE A DUTY TO UPDATE THE DISCLOSURE FOR ANY POTENTIAL CONFLICTS OF INTEREST THAT ARISE DURING THE YEAR. EACH TRUSTEE AND PRINCIPAL OFFICER OF THE MUSEUM AND EACH MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS ANNUALLY COMPLETES AND SIGNS THE CONFLICT OF INTEREST STATEMENT AND DISCLOSURE FORM. TO ENSURE THE MUSEUM OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THE PERIODIC REVIEWS, AT A MINIMUM, INCLUDE THE FOLLOWING: (A) REVIEW OF COMPENSATION ARRANGEMENTS AND BENEFITS, OR ACQUISITION OR DE-ACQUISITION OF MUSEUM PROPERTY WITH DISQUALIFIED PERSONS AND INTERESTED DIRECTORS, IF ANY, TO ENSURE THAT THE TRANSACTIONS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. (B) REVIEW OF PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS, IF ANY, TO ENSURE THAT THE ARRANGEMENTS CONFORM TO THE MUSEUM'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, IN AN EXCESS BENEFIT TRANSACTION, OR IN A SELF-DEALING TRANSACTION. WHEN CONDUCTING THE PERIODIC REVIEWS AS DESCRIBED ABOVE, THE MUSEUM MAY, AS NECESSARY, USE OUTSIDE EXPERTS. IF OUTSIDE EXPERTS ARE USED, THEIR USE DOES NOT RELIEVE THE BOARD OF ITS RESPONSIBILITY FOR ENSURING THAT PERIODIC REVIEWS ARE CONDUCTED. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS OF DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES: FOR CHANGES IN COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CHIEF OPERATING OFFICER, THE BOARD DELEGATED REVIEW AND APPROVAL TO THE EXECUTIVE COMMITTEE. THIS COMMITTEE COMPARED THE PROPOSED SALARY AND BENEFITS TO SALARIES AND BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY-COMPARABLE POSITIONS IN THE SAN FRANCISCO BAY AREA. FOR OTHER KEY EMPLOYEES, THE EXECUTIVE DIRECTOR AND CHIEF OPERATING OFFICER WORK WITH A HUMAN RESOURCES PROFESSIONAL TO CONDUCT REVIEWS OF COMPARABLE POSITIONS AND APPROVE SALARIES AND BENEFITS. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS MADE AVAILABLE TO THE PUBLIC THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | SECURITY: PROGRAM SERVICE EXPENSES 375,679. MANAGEMENT AND GENERAL EXPENSES 71,903. FUNDRAISING EXPENSES 109,805. TOTAL EXPENSES 557,387. JANITORIAL: PROGRAM SERVICE EXPENSES 96,859. MANAGEMENT AND GENERAL EXPENSES 18,538. FUNDRAISING EXPENSES 28,310. TOTAL EXPENSES 143,707. CONTRACTORS & CONSULTANTS: PROGRAM SERVICE EXPENSES 412,510. MANAGEMENT AND GENERAL EXPENSES 78,952. FUNDRAISING EXPENSES 120,570. TOTAL EXPENSES 612,032. |
| FORM 990, SUBSEQUENT EVENTS: | ON NOVEMBER 13, 2024, THE CJM ANNOUNCED A TEMPORARY REDUCTION IN ITS PUBLIC OPERATIONS, INCLUDING THE CLOSURE OF ITS GALLERIES ON DECEMBER 15, 2024, FOR AT LEAST ONE YEAR, ALONG WITH A PHASED REDUCTION OF THE STAFF THROUGH FEBRUARY 2025. THESE ACTIONS WERE A PROACTIVE MEASURE TO PRESERVE THE ORGANIZATION'S FINANCIAL STABILITY AND ALLOW TIME TO DEVELOP A SUSTAINABLE OPERATING MODEL FOR THE FUTURE. DURING THE PLANNED CLOSURE, THE MUSEUM WILL THOROUGHLY EVALUATE ITS FINANCIAL FRAMEWORK AND ENGAGE IN INTENSE PLANNING AND ORGANIZATIONAL ASSESSMENT, WITH THE CLEAR GOAL OF EMERGING AS A MORE RESILIENT ORGANIZATION. |
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