Jewish Community Foundation of San Diego

Nonprofit profile at a glance

EIN
952504044
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
San Diego, CA, USA
Phone
858-279-2740
Rating
88
Verdict
STRONG
Rating confidence
Standard
Sector
Federated Giving Programs
Affiliation
Judaism

Official website

Reported finances

Revenue
$194,237,199
Expenses
$157,155,132
Assets
$862,339,503
Liabilities
$207,498,092

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

26 people listed

Executive titles in this filing

  • JEREMY PEARL (PRESIDENT & CEO)
  • BETH SIRULL (FORMER PRESIDENT/CEO)

Highest reported compensation

  • JEREMY PEARL (PRESIDENT & CEO): $478,177 total reported compensation
  • SHARLEEN WOLLACH (CHIEF IMPACT OFFICER): $307,118 total reported compensation
  • ELI LANDAU (CFO): $282,089 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Individuals can make a difference; together we change the world. Jewish Community Foundation San Diego combines donor-driven philanthropy, investing and education for maximum benefit in the community. Please contact us for specific questions using the form below. You may also view our team page for a list of staff members and contact details. How can we help you? General Inquiry Donor Advised Funds Legacy Plans Make a Gift to a Fund Make a Grant from your Fund Grant Inquiry. General Inquiry Donor Advised Funds Legacy Plans Make a Gift to a Fund Make a Grant from your Fund Grant Inquiry Name(Required) First Last. For donor services, email Donor Services For general inquiries, email JCF Joseph and Lenka Finci Jewish Community Building.

What it reported doing in 2024

Distribution of approximately 8,000 grants to approximately 1,800 charitable, educational and religious organizations.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 80
  • Accountability: 95
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: $143.51 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 21st percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 99.4%; rating input score 99; 40th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.1%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 5.49; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 75th percentile among comparable filings

Details

  • What they do: 2 operating locations identified
  • Where the money goes: 84% of revenue deployed · 96.7% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $151.9M in reported program spending
  • Leadership: top reported pay $478K · 26 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $332K reported
  • Consistency: 36 of 37 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 783 filed money-flow records
  • Related organizations: 768 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.