I OMB No 1545 0047 Form 990 Return of Organization Exempt from Income Tax 2002 Under section 501(c), 527, or 4947(aX1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Open to Department of the Treasury Public Internal Revenue Service ~ The organization may have to use a copy of this return to satisfy state reporting requirements . Inspection A For the 2002 calendar ear, or tax ear beginning 9/01 , 2002, and ending 8/31 , 2003 B Check if applicable D Employer Identification Number Please use Address change IRS label Houston Jewish Community Foundation 76-0187329 Name change artype""t. 5603 South Braeswood Blvd E Telephone number sea Hous ton , TX 77096 Initial return specific 713-729-7000 instrvc" Accountng Final return ions . F method:' u Cash u Accrual Amended return Other (specify) I" Application pending e Section 501(Cx3) organizations and 4947(aX1) nonexempt x and l are not applicable to section 527 organizations must attach a charitable trusts completed Schedule A H (a) Is this a group return for alfiliates7 , a Yes ~ No (Form 990 or 990-E~ . H (t1) If 'Yes,' enter number of affiliates G Web site : ~ 4JWW . hous tOIl ' ewish . Or H (C) Are all affiliates included ~ Yes FiNo J Organzation t}/ e (I( 'No,' attach a list See instructions ) (check' Olll OIIB~ ~ X 501 (c) 3 ~ Insert no) 4947(a)(1) or 527 H (d) i5 this a separate return filed by an K Check here " if the organization's gross receipts are normally not more than organization covered by a group rulings Yes X Ho $25,000. The organization need not file a return with the IRS; but if the organization received a Form 990 Package in the mail, it should file a return without financial data . I Enter 4-di it GEN 10. retain. Some states require a complete M Check 1, if the organization is not required L Gross receipts : Add lines 6b, Sb, 9b, and lOb to line 12 01 21 020, 563 . to attach Schedule B (Form 990, 990-EZ, or 990-PFD . Part ~ Revenue Ex enses and Chan ges in Net Assets or Fund Balances (See Instructions 1 Contributions, gifts, grants, and similar amounts received : a Direct public support. 1 a 8 , 282 , 995 . b Indirect public support 1 b 52 987 . c Government contributions (grants) 1 c line d Ta°tattirough $ 2, 573, 611 . noncash $ 5,762,371 . ) 1 d 8 , 335 , 982 . 2 Program service revenue including government fees and contracts (from Part VII, line 93) 2 36 , 925 . 3 Membership dues and assessments 3 4 Interest on savings and temporary cash investments 4 10 , 504 . R, 5 Dividends and interest from securities 5 385 , 770 . G 6a Gross rents 6a b Less. rental expenses 6b c Net rental income or (loss) (subtract line 6b from line 6a) 6c 7 Other investment income (describe ~ 7 (A) Securities (B) Other 8a Gross amount from sales of assets other u than inventory 12 178 468 . Sa g b Less. cost or other basis and sales expenses . 12 621 391 . 8b c Gam or (loss) (attach schedule) Statement . 1 -442,923 . 8c Ili ~ d Ne gam o~ y - ; columns (A) and (B)) Sd -442 , 923 . 9 S ci n~s ~ 1.1 i V +~b91 (attac 1 schedule) a Gr ~s evenue (not including ~ of contributions re d onu e )2 ~~ 9 9a b L s. erect expensesCb ~ dtP(p~4t h p~W ndraising expenses . 9b c N t intone rom s ia~ vents (subtract line 9b from line 9a 9c 10a G oss s~s`~6r~j s retu ns and allowances 10a b Less. cost of goods so 10b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line l 0a) 10c 11 Other revenue (from Part VII, line 103) 11 72, 914 . 12 Total revenue add lines l d, 2, 3, 4, 5. 6c, 7, Sd, 9c, lOc, and 11 12 8 , 399,172 . 13 Program services (from line 44, column (B)) 13 4 , 292 , 351 . 14 Management and general (from line 44, column (C)) 14 P 391,764 . 15 (from line 44, column (D)) 15 N Fundraising 147 746 . to affiliates (attach scheduled 16 E 16 Payments 17 Total expenses add lines 16 and 44, column A 17 4 , 831,861 . 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 3- 1 5-67 , 311 . hE 5S 19 Net assets or fund balances at beginning of yearear (fromfrom line 73 column ( A )) 19 20, 356 , 777 . r T 20 Other changes in net assets or fund balances (attach explanation) Set Statement 2 20 1,770,896 . s 21 Net assets or fund balances at end of ear (combine lines 18, 19, and 20). 21 25, 694,984 . BAA For Paperwork Reduction Act Notice, see the separate instructions. TEEA0107L 09/04!02 Form 990(2002) Form sso 2002 Houston Jewish Communit y Foundation 76-0187329 Page 2 KRUI Statement of Functional Expenses ,au organizations must complete column (A). Columns (B), (C), and (D) are reawred for section 501(c)(3) and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others . Do not include amounts reported on line (B) Program (C) Management 6b, 8b, 96, 10b, or 16 of Part l. (A) Total services and general ~ D1 Fun draisin 9 22 Grants and allocations (aft sch) Set StIII 3 (cash $ 4292351 . non-cash $ ) 22 4 , 292 , 351 . 4 , 292 , 351 . 23 Specific assistance to individuals (aft sch) 23 24 Benefits paid to or for members (ad sch) 24 25 Compensation of officers, directors, etc 25 95,262 . 16,195 . 79,067 . 26 Other salaries and wages 26 173 , 776 . 173 , 776, 27 Pension plan contributions 27 28 Other employee benefits 28 31 , 709 . 24 , 416 . 7 2 93 . 29 Payroll taxes 29 15 , 010 . 11 558 . 3 , 452 . 30 Professional fundraising fees 30 31 Accounting fees 31 14 , 568 . 13 , 054 . 1 , 514 . 32 Legal fees . 32 5 , 600 . 5 , 600 . 33 Supplies . 33 950 . 634 . 316 . 34 Telephone 34 2 , 489 . 1 , 867 . 622 . 35 Postage and shipping 35 4 , 353 . 2 , 176 . 2 , 177 . 36 Occupancy 36 23,045 . 17,284 . 5,761 . 37 Equipment rental and maintenance 37 38 Printing and publications 38 5 , 315 . 2 , 658 . 2 657 . 39 Travel. 39 399 . 399 . 40 Conferences, conventions, and meetings 40 4 149 . 3 , 319 . 830 . 41 Interest . 41 42 Depreciation, depletion, etc (attach schedule) . 42 5 350 . 2 675 . 2 675 . 43 Other expenses not covered above (itemize) a See Statement -4 a3a 157 535 . 116 552 . 40 , 983 . b 43b c 43c d 43d e 43e 44 Total functional expenses (add lines 22 - 43 Organizations completing 131u~5 s (e) ~ ([~), o~lsmoll 44 4 , 831 , 861 . 4- 1 2-92 , 351 . 391 , 764 . 1 147 746 . Joint Costs. Check I- if you are following SOP 98.2. Are any joint costs from a combined educational campaign and fundraising solicitation reported m (B) Program services? -E] Yes Xa No If 'Yes,' enter (i) the aggregate amount of these joint casts $ ; (i) the amount allocated to program services $ ; (ii) the amount allocated to management and general $ ; and (iv) the amount allocated to fundraising $ sari lit I Statement of Program Service Accomplishments What is the organization's primary exempt purpose? - Communit Foundation Program Service Expenses (Required tar 501(c)(3) and All organizations must describe their exempt purpose achievements in a clear and concise manner . State the number of Wrganizations and clients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) & (4) organ- (a)(1) trusts, but izations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of granfs & allocations to others .) a See Statement - 5 ------------------------------------------------------ ------------------------------------------------------ (Grants and allocations $ 4,292,351 .) 4,292,351 . b ------------------------------------------------------ ------------------------------------------------------ (Grants and allocations $ ) c ------------------------------------------------------ ------------------------------------------------------ (Grants and allocations $ ) d ------------------------------------------------------ ------------------------------------------------------ (Grants and allocations $ ) e Other program services (Grants and allocations $ ) f Total of Service line 44, column (B), prograi ~( 4,292,351 . BAA TEEA0102L 01/22!03 Form 990 (2002) Form sso (2002) Houston Jewish Community Foundation 76-0187329 Page 3 Balance Sheets (See Instructions) Note: Where required, attached schedules and amounts within the description (A) (B) column should be for end-of-year amounts only . Beginning of year End of year 45 Cash - non-interest-bearing 45 46 Savings and temporary cash investments 2 , 315,067 . 46 2, 893, 829 . 47a Accounts receivable 47a 54 , 196 . b Less . allowance for doubtful accounts 47b 127, 612 . 47c 54,196 . 48a Pledges receivable 48a 101 b Less . allowance for doubtful accounts 48b 36 , 108 . 48c 101,000 . 49 Grants receivable 49 50 Recervables from officers, directors, trustees, and key s employees (attach schedule) 50 e 51 a Other notes & loans receivable (attach sch) 51 a s b Less allowance for doubtful accounts 51 b 51c 52 Inventories for sale or use 52 53 Prepaid expenses and deferred charges 53 54 Investments - securities (attach schedule) S22 St 6 0111 Cost X~ FMV 15 464 726 . 54 16,461,656 . 55a Investments - land, buildings, & equipment basis 55a 141 765 . b Less. accumulated depreciation (attach schedule) Statement 7 55b 141 765 . 55c 141,765 . 56 Investments - other (attach schedule) See Stmt 8 1 .354 .661 . 1 56 5,095,462 . 57a land, buildings, and equipment basis 57a 26,749 . b Less. accumulated depreciation (attach schedule) Statement 9 57b 20 , 646 . 11,453 . 57c 6,103 . 58 Other assets (describe ~ See Statement 10 934,599 . 5& 956,416 .