| FORM 990, PART VI, SECTION A, LINE 2 |
BOARD MEMBERS BOB TANDLER AND VALLI BENESCH ARE HUSBAND AND WIFE |
| FORM 990, PART VI, SECTION B, LINE 11B |
THE FORM 990 IS PREPARED BASED ON AUDITED FINANCIAL STATEMENTS BY THE ORGANIZATION'S FINANCE AND ACCOUNTING STAFF. REVIEWERS OF THE FINAL DRAFT OF THE FORM 990 INCLUDE THE CHAIR, TREASURER, ASSISTANT TREASURER, ASSISTANT SECRETARY, CONTROLLER, AND CERTAIN ACCOUNTING STAFF AS WELL AS AN OUTSIDE TAX FIRM. THE FINAL VERSION IS PROVIDED TO ALL OFFICERS AND THE FULL BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C |
THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS AND OFFICERS. THE ORGANIZATION REQUESTS COMPLETION OF AN ANNUAL DISCLOSURE FORM BY JANUARY 31 FOR ALL BOARD MEMBERS AND OFFICERS. THE ORGANIZATION ENSURES THAT ALL FORMS HAVE BEEN RECEIVED AND PREPARES A SUMMARY OF DISCLOSURES AND FORWARDS THE FORMS AND SUMMARY TO ITS LEGAL COUNSEL. THE ORGANIZATION'S CFIO ALSO RECEIVES A COPY OF THE SUMMARY AND REVIEWS ALL FORMS AND IS RESPONSIBLE FOR ASSURING APPROPRIATE REPORTING TO THE EXTERNAL AUDITORS AND DISCLOSURE IN THE ANNUAL TAX FILINGS. |
| FORM 990, PART VI, SECTION B, LINE 15 |
THE FEDERATION DOES A COMPENSATION SURVEY AND ANALYSIS FOR THE SENIOR LEVEL POSITIONS. IT LOOKS AT COMPENSATION THAT IS EQUITABLE INTERNALLY AND EXTERNALLY FOR THESE POSITIONS. THE EXECUTIVE COMMITTEE OFFICERS APPROVE THE COMPENSATION FOR THE CEO AND DOCUMENT THE PROCESS USED AND DECISIONS MADE IN THE EXECUTIVE SESSION BOARD MINUTES. THERE IS A PERIODIC REVIEW OF ALL SALARIES FROM AN INDEPENDENT PROFESSIONAL COMPENSATION ORGANIZATION. THE REVIEW INCLUDES SIMILAR POSITIONS IN THE NON-PROFIT AND FOR-PROFIT SECTOR BOTH LOCALLY AND NATIONALLY. THE COMPENSATION REVIEW ALSO ANALYZES COMPENSATION INFORMATION FROM OTHER FORM 990'S FOR SIMILAR ORGANIZATIONS AS WELL AS MANY OTHER SOURCES OF COMPENSATION DATA. |
| FORM 990, PART VI, SECTION C, LINE 19 |
THE ORGANIZATION MAKES ITS CONSOLIDATED AUDITED FINANCIAL STATEMENTS AND FORM 990 FOR THE MOST RECENT THREE YEARS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. |
| PART X LINE 13 |
PRIOR YEAR AMOUNTS IN LINE 7 HAVE BEEN RECLASSIFIED FROM NOTES RECEIVABLE TO LINE 13 PROGRAM RELATED INVESTMENTS TO BETTER CAPTURE THE NATURE OF THE UNDERLYING ASSET. |
| FORM 990, PART XI, LINE 9: |
CHANGE IN ALLOWANCE FOR UNCOLLECTABLE PLEDGES -172,097. CANCELLATIONS OF PRIOR PERIOD GRANTS OUTSTANDING 518,216. |
| FORM 990, PART IV, LINE 12 & PART XII, LINE 2: |
THE FORM 990 IS FILED FOR THE ORGANIZATION ON A STAND-ALONE-BASIS, WHILE THE AUDITED FINANCIALS ARE PREPARED ON A CONSOLIDATED BASIS WITH THE RESULTS OF ITS SUPPORTING ORGANIZATIONS. THE FINANCIAL STATEMENTS OF THE ORGANIZATION ARE CONSOLIDATED WITH THOSE OF ITS SUPPORTING ORGANIZATIONS, AND AUDITED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM IN ACCORDANCE WITH GAAP. THE ORGANIZATION'S AUDIT COMMITTEE HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS. |
| FORM 990, PAGE 1, PART C |
DUE TO TAX SOFTWARE LIMITATIONS, THE NAME OF THE ORGANIZATION HAS BEEN SHORTENED. THE FULL NAME OF THE ORGANIZATION IS JEWISH COMMUNITY FEDERATION OF SAN FRANCISCO, THE PENINSULA, MARIN & SONOMA COUNTIES. |
| FORM 990 (VARIOUS): |
DUE TO TAX SOFTWARE LIMITATIONS, CERTAIN QUESTIONS THAT SHOULD HAVE BEEN ANSWERED N/A WERE EITHER LEFT BLANK OR ANSWERED NO AS FOLLOWS: 1) PART IV, QUESTION 20B, 24B, 24C, 24D 2) PART V, QUESTION 5C, 6B, 7B, 7D, 7G, 7H, 10A, 10B, 11A, 11B, 12A, 12B, 13A, 13B, 13C, 14B 3) PART VI, QUESTION 10B, 16B 4) PART XII, QUESTION 3B 5) SCHEDULE J, QUESTION 1B,2, 9 |
Attach to Form 990 or 990-EZ.