Jewish Community Foundation of San Diego

Legal name: The Beth El Endowment Foundation

Nonprofit profile at a glance

EIN
330969651
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
San Diego, CA, United States
Phone
858-279-2740
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution
Affiliation
Judaism

Official website

Reported finances

Revenue
$131,981
Expenses
$162,253
Assets
$3,154,178
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ALAN VITERBI (PRESIDENT)
  • CLIFF BORO (PRESIDENT, CBE)
  • JEFFREY ELDEN (VICE PRESIDENT)
  • LAWRENCE SHERMAN (VICE PRESIDENT)
  • GRAEME GABRIEL (VICE PRESIDENT)

Highest reported compensation

  • JEREMY PEARL (TREASURER): $479,040 total reported compensation
  • ELI LANDAU (ASSISTANT SECRETARY): $283,285 total reported compensation

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

Overview

Mission

Jewish Community Foundation San Diego combines donor-driven philanthropy, investing and education to maximize benefit in the community. JCF sends a delegation to Israel with the Jewish Federation’s CommUNITY mission. Over 220 San Diegans celebrate Israel’s 75th birthday and the 25th anniversary of San Diego’s partnership with Sha’ar HaNegev. In addition to the hundreds of millions of dollars JCF fundholders directed to Israel following the Hamas’ October 7th attack, JCF granted $800k from its own funds to support Sha’ar HaNegev and Israel emergency response. 2022. The Jewish Community Foundation was established in 1967 by dedicated leaders who envisioned a sustained future for the San Diego Jewish community. During the Foundation’s long and distinguished history, our assets, grants, funds and donor support tools have grown considerably. Below are a few highlights from the...

What it reported doing in 2024

Distribution of contributions to support the missions of the supported organizations.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 57
  • Accountability: 88
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 78.3%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -22.9%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 19.44; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 84.6%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: -10.3% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 48th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 78.3% of spending went to programs
  • Governance: 7 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $127K in reported program spending
  • Leadership: top reported pay $479K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 7 filed schedules · includes foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.