{"success":true,"data":{"_id":203895397,"filings":[{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","JOY SISISKY"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SEC./DIREC"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,38502],"Direct compensation":[0,0,0],"Other compensation":[0,0,38502]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2020,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":198779,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":198779,"Investment income total":24402,"Net investment gain":174377,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1366473,"Grant expense":{"value":1323000,"Grants to domestic orgs":1323000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":43473,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":13149,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":30324,"ADMINISTRATIVE FEES":29464,"MEMBERSHIP FEE":500,"BANK CHARGES":200,"FEES & LICENSING":160},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1323000,"Management And General Expenses":43473,"Fundraising Expenses":0}},"Assets":{"value":2283509,"Non-interest bearing cash":0,"Savings and temp cash investments":296194,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":400000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":606337,"Investments other":980978,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":207107,"Sum of Total Liabilities":0,"Accounts payable, accrued":207107,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2076402,"Net assets without donor restriction":2076402,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9681859795253913,"percentile":0.8716936672762279},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-5.874332801754712,"percentile":0.012095350032068533},"Liabilities to Assets Ratio":{"score":0.09069681792364295,"percentile":0.3349741000568635},"Operating Reserve Ratio":{"score":1.671097050582046,"percentile":0.5681620545731337},"Officer Compensation Ratio":{"score":0.02817618789394302,"percentile":0.8694994547133716},"Program Expense Growth":{"score":0.12254005519310146,"percentile":0.7166347758056762},"Revenue Growth":{"score":0.030341627973883605,"percentile":0.5163633645412421},"Asset Growth":{"score":-0.1126292768857505,"percentile":0.0947677024986073},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5413738945150082,"percentile":0.4322786874525411}},"source_xml":"202211299349304351_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","MARK REISBAUM"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SECRETARY/"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,19996],"Direct compensation":[0,0,0],"Other compensation":[0,0,19996]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2013,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":436225,"Contributions":{"value":300000,"Other contributions":300000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":136225,"Investment income total":152337,"Net investment gain":-16112,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":703439,"Grant expense":{"value":657000,"Grants to domestic orgs":657000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":46439,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":46439,"ADMINISTRATIVE FEES":45634,"MEMBERSHIP FEE":500,"BANK CHARGES":200,"FEES & LICENSING":105},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":657000,"Management And General Expenses":46439,"Fundraising Expenses":0}},"Assets":{"value":5527968,"Non-interest bearing cash":0,"Savings and temp cash investments":790758,"Pledges and grants receivable":0,"Accounts receivable":39700,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":2925453,"Investments other":1772057,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":11532,"Sum of Total Liabilities":0,"Accounts payable, accrued":11532,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":5516436,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":5516436,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9339829039902536,"percentile":0.8224195016635383},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.6125600320935297,"percentile":0.0626311605059145},"Liabilities to Assets Ratio":{"score":0.0020861191671152943,"percentile":0.5554878218647631},"Operating Reserve Ratio":{"score":7.858489506552807,"percentile":0.8668673163631896},"Officer Compensation Ratio":{"score":0.02842606110835481,"percentile":0.8681739662142065},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5831075792799313,"percentile":0.5556682358131367}},"source_xml":"201510439349302206_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","MARK REISBAUM"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SECRETARY/"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,18809],"Direct compensation":[0,0,0],"Other compensation":[0,0,18809]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2014,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":494955,"Contributions":{"value":360000,"Other contributions":360000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":134955,"Investment income total":134955,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":672001,"Grant expense":{"value":627132,"Grants to domestic orgs":627132,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":44869,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44869,"ADMINISTRATIVE FEES":44644,"BANK CHARGES":140,"FEES & LICENSING":85},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":627132,"Management And General Expenses":44869,"Fundraising Expenses":0}},"Assets":{"value":5258339,"Non-interest bearing cash":0,"Savings and temp cash investments":621357,"Pledges and grants receivable":0,"Accounts receivable":39700,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":2817405,"Investments other":1779877,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":19196,"Sum of Total Liabilities":0,"Accounts payable, accrued":11196,"Grants payable":8000,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":5239143,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":5239143,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9332307541209016,"percentile":0.8213535079310095},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.35770120516006504,"percentile":0.09839730701763862},"Liabilities to Assets Ratio":{"score":0.0036505824367732854,"percentile":0.5401186923683249},"Operating Reserve Ratio":{"score":7.824897581997646,"percentile":0.8663675446252914},"Officer Compensation Ratio":{"score":0.02798954168222964,"percentile":0.8704811171611689},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5897050957415101,"percentile":0.5751659422888207}},"source_xml":"201600429349302380_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","MARK REISBAUM","JOY SISISKY"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","DIR (TO OCT'16)/TREAS/ASST. SECRETARY/","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,12776,16489],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,12776,16489]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2016,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":-111985,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-111985,"Investment income total":110390,"Net investment gain":-222375,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":760379,"Grant expense":{"value":720500,"Grants to domestic orgs":720500,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":39879,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39879,"ADMINISTRATIVE FEES":39179,"MEMBERSHIP FEE":500,"BANK CHARGES":140,"FEES & LICENSING":60},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":720500,"Management And General Expenses":39879,"Fundraising Expenses":0}},"Assets":{"value":4142141,"Non-interest bearing cash":0,"Savings and temp cash investments":1203836,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1150922,"Investments other":1776194,"Investments program related":0,"Intangible assets":0,"Other assets":11189},"Liabilities":{"value":10156,"Sum of Total Liabilities":0,"Accounts payable, accrued":10156,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":4131985,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":4131985,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9475537856779317,"percentile":0.841761457469005},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":7.790007590302273,"percentile":0.9992412383202569},"Liabilities to Assets Ratio":{"score":0.00245187211154811,"percentile":0.5515446558937324},"Operating Reserve Ratio":{"score":5.447468959558326,"percentile":0.8191628611194361},"Officer Compensation Ratio":{"score":0.03848738589571779,"percentile":0.8151646824224303},"Program Expense Growth":{"score":-0.010187546836302292,"percentile":0.2875006105393226},"Revenue Growth":{"score":-0.8430242731243758,"percentile":0.007755642662585869},"Asset Growth":{"score":-0.09512611528121166,"percentile":0.10835961486217302},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6284052518897687,"percentile":0.6857542712228243}},"source_xml":"201830679349300838_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","JOY SISISKY","REBECCA RANDALL","TANYA SHADOAN","BRIAN KATAOKA"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SEC./DIREC","ASSISTANT TREASURER (FROM 11/9/22)","ASSISTANT TREASURER (FROM 11/9/22)","ASSISTANT TREASURER (FROM 11/9/22)"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,32978,42727,15714,25439],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,32978,42727,15714,25439]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2022,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":158226,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":158226,"Investment income total":11379,"Net investment gain":146847,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":37627,"Grant expense":{"value":13000,"Grants to domestic orgs":13000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":24627,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":4382,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20245,"ADMINISTRATIVE FEES":20000,"BANK CHARGES":170,"FEES & LICENSING":75},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":13000,"Management And General Expenses":24627,"Fundraising Expenses":0}},"Assets":{"value":799245,"Non-interest bearing cash":0,"Savings and temp cash investments":357107,"Pledges and grants receivable":0,"Accounts receivable":8000,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":400000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":34138,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":5000},"Fund balance":{"value":794245,"Net assets without donor restriction":794245,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.3454965848991416,"percentile":0.4600245301410584},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.7621945824327229,"percentile":0.9680985856217617},"Liabilities to Assets Ratio":{"score":0.0062559040094088796,"percentile":0.5202467745926556},"Operating Reserve Ratio":{"score":21.241262922901107,"percentile":0.9497069575379947},"Officer Compensation Ratio":{"score":3.1056953783187606,"percentile":0.006083865229955649},"Program Expense Growth":{"score":0.03169399257464801,"percentile":0.4562459672271061},"Revenue Growth":{"score":-0.058814108536210975,"percentile":0.2027646170011011},"Asset Growth":{"score":-0.14261137712477667,"percentile":0.07682290169946566},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5120730942422282,"percentile":0.35258499198961357}},"source_xml":"202411019349301221_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","JOY SISISKY"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SEC./DIREC"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,26846],"Direct compensation":[0,0,0],"Other compensation":[0,0,26846]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2021,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":51457,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":51457,"Investment income total":19828,"Net investment gain":31629,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1152443,"Grant expense":{"value":1129000,"Grants to domestic orgs":1129000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":23443,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":2793,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20650,"ADMINISTRATIVE FEES":20000,"MEMBERSHIP FEE":500,"BANK CHARGES":80,"FEES & LICENSING":70},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1129000,"Management And General Expenses":23443,"Fundraising Expenses":0}},"Assets":{"value":1902549,"Non-interest bearing cash":0,"Savings and temp cash investments":323293,"Pledges and grants receivable":0,"Accounts receivable":2000,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":400000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":529134,"Investments other":648122,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1134000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":1129000,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":5000},"Fund balance":{"value":768549,"Net assets without donor restriction":768549,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9796579961004579,"percentile":0.889131818291671},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-21.396233748566765,"percentile":0.006082525471912876},"Liabilities to Assets Ratio":{"score":0.5960424672373748,"percentile":0.11300417217685704},"Operating Reserve Ratio":{"score":1.6508833842541453,"percentile":0.5648328028100389},"Officer Compensation Ratio":{"score":0.0232948614378325,"percentile":0.8951818932605698},"Program Expense Growth":{"score":0.11306262101977084,"percentile":0.7004535557381699},"Revenue Growth":{"score":-0.039338623446630694,"percentile":0.24343904602963562},"Asset Growth":{"score":-0.1213264528254482,"percentile":0.08896562687228733},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5077456786772828,"percentile":0.34080129462083203}},"source_xml":"202310959349300901_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","JOY SISISKY"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SEC./DIRECTOR"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,24280],"Direct compensation":[0,0,0],"Other compensation":[0,0,24280]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2017,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":508250,"Contributions":{"value":200000,"Other contributions":200000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":308250,"Investment income total":59443,"Net investment gain":248807,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":523196,"Grant expense":{"value":485000,"Grants to domestic orgs":485000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":38196,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":38196,"ADMINISTRATIVE FEES":37526,"MEMBERSHIP FEE":500,"BANK CHARGES":110,"FEES & LICENSING":60},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":485000,"Management And General Expenses":38196,"Fundraising Expenses":0}},"Assets":{"value":3985354,"Non-interest bearing cash":0,"Savings and temp cash investments":1741782,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1113210,"Investments other":1097964,"Investments program related":0,"Intangible assets":0,"Other assets":32398},"Liabilities":{"value":10543,"Sum of Total Liabilities":0,"Accounts payable, accrued":10543,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3974811,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":3974811,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.926994854700724,"percentile":0.8124237712775813},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.029406787998032466,"percentile":0.3201114236329705},"Liabilities to Assets Ratio":{"score":0.0026454362648838724,"percentile":0.5495409130610767},"Operating Reserve Ratio":{"score":7.617325056001957,"percentile":0.863293736241373},"Officer Compensation Ratio":{"score":0.046407082622955835,"percentile":0.7745800218505363},"Program Expense Growth":{"score":-0.043730667440899595,"percentile":0.20887300010882595},"Revenue Growth":{"score":-0.15848348332925905,"percentile":0.0963338056374692},"Asset Growth":{"score":-0.08881576430106967,"percentile":0.11410225390802525},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5066095338699399,"percentile":0.3379851103405479}},"source_xml":"201900669349301250_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","JOY SISISKY"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SEC./DIREC"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,27218],"Direct compensation":[0,0,0],"Other compensation":[0,0,27218]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2019,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":698183,"Contributions":{"value":360000,"Other contributions":360000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":338183,"Investment income total":40671,"Net investment gain":297512,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1106636,"Grant expense":{"value":1058000,"Grants to domestic orgs":1058000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":48636,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":14642,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33994,"ADMINISTRATIVE FEES":33364,"MEMBERSHIP FEE":500,"BANK CHARGES":110,"FEES & LICENSING":20},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1058000,"Management And General Expenses":48636,"Fundraising Expenses":0}},"Assets":{"value":2853349,"Non-interest bearing cash":0,"Savings and temp cash investments":871306,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":918733,"Investments other":1063310,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":19612,"Sum of Total Liabilities":0,"Accounts payable, accrued":19612,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2833737,"Net assets without donor restriction":2833737,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9560505893536809,"percentile":0.8541413242248234},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.5850228378519672,"percentile":0.06512368141465949},"Liabilities to Assets Ratio":{"score":0.006873326746920899,"percentile":0.5161874644602963},"Operating Reserve Ratio":{"score":2.578398859245497,"percentile":0.6785703820272948},"Officer Compensation Ratio":{"score":0.02459525986864696,"percentile":0.8884484702915244},"Program Expense Growth":{"score":0.08399335887131575,"percentile":0.6379626067158468},"Revenue Growth":{"score":0.10089654758136622,"percentile":0.7659244464564732},"Asset Growth":{"score":-0.10040351014131241,"percentile":0.1039585042952742},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.576542682348779,"percentile":0.5362671219384595}},"source_xml":"202131329349303883_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","MARK REISBAUM"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SECRETARY/"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,22897],"Direct compensation":[0,0,0],"Other compensation":[0,0,22897]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2015,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":132928,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":132928,"Investment income total":132928,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":419895,"Grant expense":{"value":376000,"Grants to domestic orgs":376000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":43895,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":43895,"ADMINISTRATIVE FEES":42710,"MEMBERSHIP FEE":1000,"FEES & LICENSING":105,"BANK CHARGES":80},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":376000,"Management And General Expenses":43895,"Fundraising Expenses":0}},"Assets":{"value":4738677,"Non-interest bearing cash":0,"Savings and temp cash investments":326023,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":2755629,"Investments other":1617325,"Investments program related":0,"Intangible assets":0,"Other assets":39700},"Liabilities":{"value":10853,"Sum of Total Liabilities":0,"Accounts payable, accrued":10853,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":4727824,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":4727824,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8954619607282773,"percentile":0.7633352935963845},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-2.158815298507463,"percentile":0.023159248852431553},"Liabilities to Assets Ratio":{"score":0.0022903017023527877,"percentile":0.5532653101356367},"Operating Reserve Ratio":{"score":11.285385632122317,"percentile":0.9032122207022713},"Officer Compensation Ratio":{"score":0.05453029924147704,"percentile":0.7349653023837792},"Program Expense Growth":{"score":-0.2538954733719969,"percentile":0.07269016907440524},"Revenue Growth":{"score":-0.4275369605340811,"percentile":0.028204144013846043},"Asset Growth":{"score":-0.07626007859331771,"percentile":0.12722287904627838},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42324713130286845,"percentile":0.16093087269515155}},"source_xml":"201710469349303596_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","JOY SISISKY","REBECCA RANDALL","TANYA SHADOAN","BRIAN MENDEL","NICOLAS ELSISHANS","BRIAN KATAOKA"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SEC./DIREC","ASSISTANT TREASURER (FROM","ASSISTANT TREASURER (FROM","ASSISTANT TREASURER (FROM 6/10/24)","ASSISTANT TREASURER (FROM 6/10/24)","ASSISTANT TREASURER (TO 6/10/24)"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,50736,37236,11260,20190,20817,11628],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,50736,37236,11260,20190,20817,11628]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2023,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":28311,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28311,"Investment income total":31713,"Net investment gain":-3402,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":410685,"Grant expense":{"value":390000,"Grants to domestic orgs":390000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":20685,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20685,"ADMINISTRATIVE FEES":20000,"MEMBERSHIP FEE":500,"FEES & LICENSING":95,"BANK CHARGES":90},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":390000,"Management And General Expenses":20685,"Fundraising Expenses":0}},"Assets":{"value":422479,"Non-interest bearing cash":0,"Savings and temp cash investments":5468,"Pledges and grants receivable":0,"Accounts receivable":6000,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":400000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":11011,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":5000},"Fund balance":{"value":417479,"Net assets without donor restriction":417479,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9496329303480769,"percentile":0.8447687158128782},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-13.506199003920738,"percentile":0.007664450843431983},"Liabilities to Assets Ratio":{"score":0.011834907770563743,"percentile":0.48939278111803197},"Operating Reserve Ratio":{"score":1.0287178737962186,"percentile":0.43174781271554297},"Officer Compensation Ratio":{"score":0.36978949803377287,"percentile":0.1327407869025717},"Program Expense Growth":{"score":0.0032572677867107316,"percentile":0.33635618135717105},"Revenue Growth":{"score":-0.09293619910770058,"percentile":0.15204917562350725},"Asset Growth":{"score":-0.1597120718464894,"percentile":0.06869775293278872},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.41714047650272573,"percentile":0.15013709949817844}},"source_xml":"202443199349300009_public.xml"},{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","JOY SISISKY"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SEC./DIREC"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,26086],"Direct compensation":[0,0,0],"Other compensation":[0,0,26086]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2018,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":438406,"Contributions":{"value":350000,"Other contributions":350000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":88406,"Investment income total":63004,"Net investment gain":25402,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":793743,"Grant expense":{"value":757500,"Grants to domestic orgs":757500,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":36243,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":36243,"ADMINISTRATIVE FEES":35463,"MEMBERSHIP FEE":500,"BANK CHARGES":140,"FEES & LICENSING":140},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":757500,"Management And General Expenses":36243,"Fundraising Expenses":0}},"Assets":{"value":3601222,"Non-interest bearing cash":0,"Savings and temp cash investments":966662,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":1500698,"Investments other":1122924,"Investments program related":0,"Intangible assets":0,"Other assets":10938},"Liabilities":{"value":9063,"Sum of Total Liabilities":0,"Accounts payable, accrued":9063,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3592159,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":3592159,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9543391248804713,"percentile":0.8517134847300879},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.8105203852137061,"percentile":0.04949457667803416},"Liabilities to Assets Ratio":{"score":0.0025166457385854026,"percentile":0.55085618935718},"Operating Reserve Ratio":{"score":4.537012609874985,"percentile":0.7905087425698615},"Officer Compensation Ratio":{"score":0.03286454179753396,"percentile":0.8447659565323775},"Program Expense Growth":{"score":0.019900887645590292,"percentile":0.4046504673089398},"Revenue Growth":{"score":-0.017526119981013357,"percentile":0.3043220447885424},"Asset Growth":{"score":-0.08837103943109545,"percentile":0.11450933841198353},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5126127252727212,"percentile":0.35396768607524665}},"source_xml":"202001929349302525_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["JORIAN POLIS SCHUTZ","BERNARD OSHER","JOY SISISKY","REBECCA RANDALL","TANYA SHADOAN","BRIAN MENDEL","NICOLAS ELSISHANS","BRIAN KATAOKA"],"Title":["PRESIDENT/DIRECTOR","SECRETARY/DIRECTOR","TREASURER/ASST. SEC./DIREC","ASSISTANT TREASURER (FROM","ASSISTANT TREASURER (FROM","ASSISTANT TREASURER (FROM 6/10/24)","ASSISTANT TREASURER (FROM 6/10/24)","ASSISTANT TREASURER (TO 6/10/24)"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,50736,37236,11260,20190,20817,11628],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,50736,37236,11260,20190,20817,11628]},"Basic":{"value":null,"mission":"Supports charitable, educational, & religious purposes of jewish comm federation of sf.","year":2023,"name":"THE OPALINE FUND","phone":4157770411,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JORIAN POLIS SCHUTZ","year_formation":2006,"state_legal_domicile":"CA","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"121 STEUART STREET, SAN FRANCISCO, CA, 941051236, USA","city":"SAN FRANCISCO","state":"CA","country":"USA","zip_code":941051236},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":28311,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28311,"Investment income total":31713,"Net investment gain":-3402,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":410685,"Grant expense":{"value":390000,"Grants to domestic orgs":390000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":20685,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20685,"ADMINISTRATIVE FEES":20000,"MEMBERSHIP FEE":500,"FEES & LICENSING":95,"BANK CHARGES":90},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":390000,"Management And General Expenses":20685,"Fundraising Expenses":0}},"Assets":{"value":422479,"Non-interest bearing cash":0,"Savings and temp cash investments":5468,"Pledges and grants receivable":0,"Accounts receivable":6000,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":400000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":11011,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":5000},"Fund balance":{"value":417479,"Net assets without donor restriction":417479,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9496329303480769,"percentile":0.8447687158128782},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-13.506199003920738,"percentile":0.007664450843431983},"Liabilities to Assets Ratio":{"score":0.011834907770563743,"percentile":0.48939278111803197},"Operating Reserve Ratio":{"score":1.0287178737962186,"percentile":0.43174781271554297},"Officer Compensation Ratio":{"score":0.36978949803377287,"percentile":0.1327407869025717},"Program Expense Growth":{"score":0.0032572677867107316,"percentile":0.33635618135717105},"Revenue Growth":{"score":-0.09293619910770058,"percentile":0.15204917562350725},"Asset Growth":{"score":-0.1597120718464894,"percentile":0.06869775293278872},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.41714047650272573,"percentile":0.15013709949817844}},"source_xml":"202443199349300009_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}