2025-11-17T18:37:36-06:00 2024-12-31 760722072 FOUMBERG JUNEJA ROCHER & CO PC 16311 VENTURA BLVD SUITE 1180 ENCINO CA 91436 990 2024-01-01 951691010 WESTSIDE JEWISH COMMUNITY CENTER INC WEST 3239382531 5870 W OLYMPIC BLVD LOS ANGELES CA 90036 DAVID SIEGEL CHIEF EXECUTIVE OFFICER 3239382531 2025-11-13 1 1 DANIEL CHOI CPA P00639689 8189816100 2025-11-13 2024 2025-03-06 01:10:19Z DAVID SIEGEL 5870 W OLYMPIC BLVD LOS ANGELES CA 90036 6773174 0 X HTTPS://WWW.THEJLA.ORG/ X 1943 CA THE CENTER WAS FORMED TO ASSURE THE JEWISH FUTURE, TO PRESERVE AND CELEBRATE THE RICH JEWISH HERITAGE AND TO CULTIVATE JEWISH VALUES AND QUALITY OF JEWISH LIFE IN THE COMMUNITY AND TO CREATE AND MAINTAIN A SENSE OF NEIGHBORHOOD BY PROVIDING A GATHERING PLACE FOR INDIVIDUALS AND OFFERING STIMULATING AND INNOVATIVE QUALITY JEWISH EDUCATIONAL, SOCIAL, CULTURAL, RECREATIONAL, COMMUNAL PROGRAMS AND ACTIVITIES, AND FOSTERING CONNECTION WITH ISRAEL, AND JEWISH COMMUNITIES LOCALLY AND WORLDWIDE. 20 20 108 42 0 0 3239642 2274611 3747233 4179859 3947 48682 276549 270022 7267371 6773174 0 0 0 0 3632769 3844263 0 0 385699 3105745 3668887 6738514 7513150 528857 -739976 21822022 20302486 1359772 1905301 20462250 18397185 X THE MISSION OF J LOS ANGELES IS TO BUILD COMMUNITY BASED ON JEWISH VALUES AND CONNECTION TO ISRAEL BY CREATING OPPORTUNITIES FOR GATHERING AND LEARNING FROM GENERATION TO GENERATION. 0 0 4822368 2951013 EARLY CHILDHOOD EDUCATION, CAMP, YOUTH AND FAMILY PROGRAMS ENRICH THE LIVES OF YOUNG CHILDREN AND THEIR FAMILIES BY PROVIDING PARENT EDUCATION, FAMILY EDUCATION, SOCIAL PROGRAMS, AND HOLIDAY CELEBRATIONS ALL WITHIN A WARM AND CARING ENVIRONMENT. THE CENTER'S PRESCHOOL OFFERS AN OUTSTANDING PROGRAM FOR CHILDREN AGE TWO THROUGH PRE-KINDERGARTEN. THE PROGRAM INTEGRATES A DEVELOPMENTAL CURRICULUM WITHIN A RICH JEWISH ENVIRONMENT. THE PRIMARY GOALS ARE TO DEVELOP EACH CHILD'S SELF-ESTEEM, PROMOTE POSITIVE FEELINGS TOWARDS LEARNING, AND TO STIMULATE LEARNING IN ALL DEVELOPMENT AREAS: SOCIAL, PHYSICAL, EMOTIONAL, AND INTELLECTUAL. 926343 621205 HEALTH, WELLNESS, AND RECREATION PROGRAMS THAT PROMOTE HEALTH AND WELLNESS BY PROVIDING FITNESS, AQUATICS, SPORTS, AND EDUCATIONAL PROGRAMS FOR PEOPLE OF ALL AGES. THE CENTER IS DEDICATED TO HELPING INDIVIDUALS IMPROVE THEIR PERSONAL FITNESS, HEALTH, AND LIFESTYLE. THE CENTER MAINTAINS AN AQUATIC CENTER PROVIDING SWIMMING LESSONS, LAP SWIMMING AND WATER AEROBICS CLASSES. 666203 470438 TEEN, ADULT LIVING AND LEARNING, AND ARTS AND CULTURE PROGRAM ENRICH THE LIVES OF YOUTH AND THEIR FAMILIES BY PROVIDING OPPORTUNITIES FOR LEARNING, GROWTH AND FRIENDSHIP IN A SAFE AND SUPPORTIVE ENVIRONMENT. YOUTH PROGRAMMING INCLUDES JCAMP-DAY CAMP OFFERED DURING SCHOOL BREAKS AND AFTERSCHOOL PROGRAMING FOR CHILDREN AGES 5 TO 12. THE CENTER'S TEEN PROGRAMS INCLUDE PARTICIPATION IN THE NATIONAL MACCABI GAMES, AND THE DILLER TEEN FELLOWS PROGRAM. THE CENTER ALSO OFFERS PROGRAMS WHICH ADDRESSES THE NEEDS OF ADULTS IN DIFFERENT LIFE STAGES AND DIVERSE. RELATIONSHIPS, PROMOTING INTELLECTUAL ENRICHMENT, CREATIVE EXPRESSION, PERSONAL GROWTH AND THE DEVELOPMENT OF NEW SKILLS. FURTHERMORE, THE CENTER PRESENTS A VARIETY OF STIMULATING ARTS AND CULTURAL - THEMES PROGRAMS WITH A JEWISH FOCUS FOR PEOPLE OF ALL AGES AND DIVERSE INTERESTS. 6414914 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 22 0 1 108 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X CFO 3239382531 5870 W OLYMPIC BLVD LOS ANGELES CA 90036 STEVE WALLOCK MEMBER 1.00 X 0 0 0 AMANDA PEREZ VICE PRESIDENT 1.00 X X 0 0 0 TONY REGENSTREIF PRESIDENT 1.00 X X 0 0 0 ERIC J WEISSMAN TREASURER 1.00 X X 0 0 0 JON STEINER SECRETARY 1.00 X X 0 0 0 MATHEW ADLER MEMBER 1.00 X 0 0 0 NANCY BELL MEMBER 1.00 X 0 0 0 ANNA GILBERT ZUPON MEMBER 1.00 X 0 0 0 LYNN LOEB MEMBER 1.00 X 0 0 0 JANIS LEVART BARQUIST MEMBER 1.00 X 0 0 0 FRANK PONDER MEMBER 1.00 X 0 0 0 RUTH SHAMIR POPKIN MEMBER 1.00 X 0 0 0 LAUREN SPINA VICE PRESIDENT 1.00 X X 0 0 0 DAN STONE MEMBER 1.00 X 0 0 0 BERYL WEINER MEMBER 1.00 X 0 0 0 MATTHEW LEFFERMAN MEMBER 1.00 X 0 0 0 JONATHAN WERNICK MEMBER 1.00 X 0 0 0 ISACK FADLON MEMBER 0.50 X 0 0 0 LORI PAPERNIK MEMBER 0.50 X 0 0 0 AARON SPIWAK MEMBER 0.50 X 0 0 0 BRIAN GREENE EXECUTIVE DIRECTOR 37.50 X 186800 0 41986 186800 0 41986 1 0 1 0 0 2274611 2274611 EARLY CHILDHOOD EDUCAT 624410 2185679 2185679 YOUTH & FAMILY PROGRAM 624100 1856106 1856106 MEMBERSHIP 624100 138074 138074 4179859 48682 48682 871 871 269151 0 269151 269151 269151 6773174 4179859 0 318704 X 186799 162322 10225 14252 2927881 2544222 160268 223391 502124 365702 86907 49515 227459 178259 37771 11429 81674 38124 43367 183 19950 9312 10593 45 1008059 877529 122315 8215 325629 274676 30856 20097 212961 211811 1150 67690 67690 302444 236293 38931 27220 116134 98134 18000 JANITORIAL SERVICES 579928 540314 39614 SECURITY 452587 424245 28342 PENSION AND 403(B) PLAN 207484 180296 11357 15831 CREDIT CARD FEES 114641 99551 15090 179706 174124 5151 431 7513150 6414914 712537 385699 232610 607116 523963 513863 1896668 33823 36260 171826 21722974 2760183 19112921 18962791 19600 13067 21822022 20302486 233779 192212 267081 991823 62500 796412 721266 1359772 1905301 X 5580334 4226659 14881916 14170526 20462250 18397185 21822022 20302486 -739976 -1325089 0 X X 0 1 X 1 0 X 2307222 3531861 2541128 3382458 2274611 14037280 2307222 3531861 2541128 3382458 2274611 14037280 6549628 7487652 185481 123342 277968 275925 318704 1181420 15218700 14292498 0.49200 0.57150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13016033 13016033 265633 20433 245200 7492147 2161309 5330838 120040 115139 4901 829121 463302 365819 18962791 LINE OF CREDIT 486106 PAYROLL LIABILITIES 199909 SECURITY DEPOSITS 35251 721266 X 6773174 0 6773174 0 6773174 7513150 0 7513150 0 7513150 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING CALIFORNIA REVENUE AND TAXATION CODE SECTIONS, RESPECTIVELY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED TAX PROVISIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PRIMARY TAX POSITIONS EVALUATED RELATED TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES THAT WOULD BE TAXABLE. THE ORGANIZATION IS SUBJECT TO EXAMINATIONS FROM FEDERAL AND STATE TAXING AUTHORITIES FROM THE YEAR ENDED DECEMBER 31, 2021 (2020 FOR CALIFORNIA) TO PRESENT, GENERALLY FOR THREE OR FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. IF APPLICABLE, THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE STATEMENT OF FINANCIAL POSITION. 0 0 0 0 0 0 0 0 0 BRIAN GREENE EXECUTIVE DIRECTOR 186800 0 0 0 0 0 0 0 0 41986 186800 41986 0 0 FORM 990, PART VI, SECTION B, LINE 11B ON BEHALF OF THE BOARD OF DIRECTORS, THE CEO AND CFO REVIEW THE FORM 990 BEFORE IT IS FILED. THE ORGANIZATION CONSIDERS A FORMAL REVIEW OF THE FORM 990 TO BE A CRUCIAL BEST PRACTICE. A COPY OF THE TAX RETURN IS PROVIDED TO THE BOARD MEMBERS; HOWEVER THE BOARD DOESNOT FORMALLY APPROVE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C NEW BOARD MEMBERS ARE INFORMED OF THE POLICY WHEN THEY ARE GIVEN THEIR ORIENTATION. THEY ARE ALSO REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS AND SIGN THE POLICY. CONTINUING BOARD MEMBERS SIGN THE POLICY ON AN ANNUAL BASIS AT THE FIRST BOARD MEETING OF THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 BOARD CHAIR IN CONSULTATION WITH THE FULL BOARD PREPARES A CONTRACT, USING COMPARABLE DATA, REFERENCES AND OTHER RELEVANT DATA. KEY EMPLOYEES ARE HIRED BY THE EXECUTIVE DIRECTOR IN CONSULTATION WITH THE BOARD CHAIR AND FULL BOARD. OFFERS ARE MADE BASED ON COMPARABLE DATA, REFERENCES AND OTHER RELEVANT DATA. FORM 990, PART VI, SECTION C, LINE 19 DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES,AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. FORM 990, PART IX, LINE 11G PROGRAM EVENTS: PROGRAM SERVICE EXPENSES 793,019. MANAGEMENT AND GENERAL EXPENSES 8,382. FUNDRAISING EXPENSES 7,345. TOTAL EXPENSES 808,746. CONTRACTORS: PROGRAM SERVICE EXPENSES 73,338. MANAGEMENT AND GENERAL EXPENSES 1,600. FUNDRAISING EXPENSES 870. TOTAL EXPENSES 75,808. EMPLOYEE DEVELOPMENT: PROGRAM SERVICE EXPENSES 11,172. MANAGEMENT AND GENERAL EXPENSES 112,333. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 123,505. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE'S OVERSIGHT OF BOTH THE FINANCIAL REVIEW PROCESS AND THE SELECTION OF THE INDEPENDENT AUDITOR HELPS TO SAFEGUARD THE INTEGRITY AND OBJECTIVITY OF THE ORGANIZATION'S FINANCIAL REPORTING. THE ORGONATION HAS CONTRACTED FOR ITS 2024 AUDIT, WHICH WILL BE COMPLETED AS SOON AS POSSIBLE AFTER THE FILING OF THIS RETURN.