2024-05-14T16:14:18-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 133490745 THE JEWISH COMMUNITY CENTER IN MANHATTAN INC JEWI 6465054444 334 AMSTERDAM AVENUE NEW YORK NY 10023 RABBI JOANNA SAMUELS CEO 6465054444 2024-05-14 1 RABBI JOANNA SAMUELS XXX-XX-XXXX 1 KERRI N BOGDA CPA P00760402 7177404863 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFF FEIG 334 AMSTERDAM AVENUE NEW YORK NY 10023 52808259 0 X MMJCCM.ORG X 1988 NY CREATES OPPORTUNITIES TO CONNECT, GROW AND LEARN WITHIN AN EVER-CHANGING JEWISH LANDSCAPE. 51 51 824 1335 0 0 19088010 9063895 14897790 20439217 870938 1405871 34053 86953 34890791 30995936 612529 613889 0 0 19438686 22664295 0 0 1425767 13894536 14521509 33945751 37799693 945040 -6803757 110616577 104606451 42501756 43221334 68114821 61385117 X TOGETHER WITH OUR COMMUNITY, JCC MANHATTAN CREATES OPPORTUNITIES FOR PEOPLE TO CONNECT, GROW, AND LEARN WITHIN AN EVER-CHANGING JEWISH LANDSCAPE. SEE SCHEDULE OJCC MANHATTAN IMAGINES JEWISH LIFE THAT IS DIVERSE AND ENGAGES MEANINGFULLY WITH ITS VALUES, CULTURE, AND IDEAS IN OUR EVERYDAY LIVES. 0 0 26393973 613889 20439217 JCC MANHATTAN OFFERS INNOVATIVE CLASSES, PROGRAMS, CELEBRATIONS PLUS PERSPECTIVES THAT SPAN THE RANGE OF JEWISH EXPERIENCE, BUILD COMMUNITY AND DEEPEN CONNECTION. WE ARE A HOME FOR CULTURAL AND INTELLECTUAL EXPLORATION OF ISRAEL THAT ENCOURAGES OPEN DIALOGUE ON AN ARRAY OF ISSUES FROM DIVERSE PERSPECTIVES. OUR HEALTH AND WELLNESS PROGRAMS MOVE, RESTORE, CONNECT AND NOURISH THE BODY ON THE JOURNEY TO GREATER HEALTH. WE ARE A HOME WHERE FAMILIES CONNECT, CHILDREN GROW AND COMMUNIY IS FOSTERED. JCC MANHATTAN OFFERS AN INCLUSIVE COMMUNITY WHERE INDIVIDUALS WITH VARYING SPECIAL NEEDS AND THEIR FAMILIES CAN SUCCEED, THRIVE AND GROW. SEE SCHEDULE OWE ARE A CENTER OF UNIQUE VOICES IN VISUAL ART, LIVE PERFORMANCE, FILM, CULINARY ARTS AND INTELLECTUAL CONVERSATIONS THAT FOSTER GROWTH AND TRANSFORMATION OF OUR COMMUNITY'S CREATIVE SPIRIT. OUR SOCIAL ACTION PROGRAM, REPAIRING THE WORLD, REFLECTS THE JCC'S COMMITMENT TO IMPROVING LIVES AND DIRECTLY SERVING SOME OF OUR CITY'S NEEDIEST CHILDREN AND FAMILIES. 26393973 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 110 0 824 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 51 51 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X JULIA NELSON CFOCOO 6465054445 334 AMSTERDAM AVENUE NEW YORK NY 10023 JEFF FEIG CHAIR 2.00 0.00 X X 0 0 0 SCOTT ROMANOFF VICE CHAIR 2.00 0.00 X X 0 0 0 DANA LINDEN VICE CHAIR 2.00 0.00 X X 0 0 0 SHELLY KIVELL SECRETARY 0.50 0.00 X X 0 0 0 ANDY ARNO TREASURER 2.00 0.00 X X 0 0 0 ELISIA ABRAMS BOARD MEMBER 0.50 0.00 X 0 0 0 VICKI ABRAMS BOARD MEMBER 0.50 0.00 X 0 0 0 ANDY APPELBAUM BOARD MEMBER 0.50 0.00 X 0 0 0 TRACEY APPELBAUM BOARD MEMBER 0.50 0.00 X 0 0 0 MARNI ARONSON BOARD MEMBER 0.50 0.00 X 0 0 0 KIM BENDHEIM BOARD MEMBER 0.50 0.00 X 0 0 0 SETH BERKOWITZ BOARD MEMBER 0.50 0.00 X 0 0 0 JUDY BERNSTEIN BUNZL BOARD MEMBER 0.50 0.00 X 0 0 0 NICK BUNZL BOARD MEMBER 0.50 0.00 X 0 0 0 STEVEN COHEN BOARD MEMBER 0.50 0.00 X 0 0 0 FRANK DAVIDSON BOARD MEMBER 0.50 0.00 X 0 0 0 NICOLE DRAPKIN BOARD MEMBER 0.50 0.00 X 0 0 0 KAREN LEHMANN EISNER BOARD MEMBER 0.50 0.00 X 0 0 0 EILEEN EPSTEIN BOARD MEMBER 0.50 0.00 X 0 0 0 GARY GELMAN BOARD MEMBER 0.50 0.00 X 0 0 0 BETSY GOLDIN BOARD MEMBER 0.50 0.00 X 0 0 0 KATJA GOLDMAN BOARD MEMBER 0.50 0.00 X 0 0 0 ALICE GOTTESMAN BOARD MEMBER 0.50 0.00 X 0 0 0 JOSHUA HABER BOARD MEMBER 2.00 0.00 X 0 0 0 KIRK IWANOWSKI BOARD MEMBER 0.50 0.00 X 0 0 0 PETER JOSEPH BOARD MEMBER 0.50 0.00 X 0 0 0 LISA KIELL BOARD MEMBER 0.50 0.00 X 0 0 0 SHEILA LAMBERT BOARD MEMBER 0.50 0.00 X 0 0 0 SAMANTHA LEVINE BOARD MEMBER 0.50 0.00 X 0 0 0 MARINA LEWIN BOARD MEMBER 0.50 0.00 X 0 0 0 ANITA LISS BOARD MEMBER 0.50 0.00 X 0 0 0 HEIDI LURENSKY BOARD MEMBER 0.50 0.00 X 0 0 0 LISA MESSINGER BOARD MEMBER 0.50 0.00 X 0 0 0 MARTI MEYERSON BOARD MEMBER 0.50 0.00 X 0 0 0 JEN DEPPE-PARKER BOARD MEMBER 0.50 0.00 X 0 0 0 STAN PARKER BOARD MEMBER 2.00 0.00 X 0 0 0 JANE POLLOCK BOARD MEMBER 0.50 0.00 X 0 0 0 DMITRI POTISHKO BOARD MEMBER 0.50 0.00 X 0 0 0 STEVEN RAPPAPORT BOARD MEMBER 0.50 0.00 X 0 0 0 HEIDI RIEGER BOARD MEMBER 0.50 0.00 X 0 0 0 ILANA RUSKAY-KIDD BOARD MEMBER 0.50 0.00 X 0 0 0 DAVID SABLE BOARD MEMBER 0.50 0.00 X 0 0 0 SUSANNA SCHANKLER BOARD MEMBER 0.50 0.00 X 0 0 0 ELIZABETH SCHEUER BOARD MEMBER 0.50 0.00 X 0 0 0 JEREMY SCHIFFMAN BOARD MEMBER 0.50 0.00 X 0 0 0 SHIRLEY SILVER BOARD MEMBER 0.50 0.00 X 0 0 0 KIM SPODEK BOARD MEMBER 0.50 0.00 X 0 0 0 LILIAN STERN BOARD MEMBER 0.50 0.00 X 0 0 0 CRAIG WALDMAN BOARD MEMBER 0.50 0.00 X 0 0 0 SARA WECHTER BOARD MEMBER 0.50 0.00 X 0 0 0 CAROLE ZABAR BOARD MEMBER 0.50 0.00 X 0 0 0 HILLEL HYMAN CHIEF FINANCIAL OFFICER 40.00 0.00 X 318243 0 15017 RABBI JOANNA SAMUELS CEO 40.00 0.00 X 268416 0 35017 MEGAN WHITMAN EXECUTIVE VICE PRESIDENT 40.00 0.00 X 204289 0 0 MINDY SCHACHTMAN CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 270486 0 3754 TODD ELKINS CHIEF HEALTH AND WELLNESS OFFICER 40.00 0.00 X 189600 0 15017 MICHAEL O'NEILL SENIOR DIRECTOR OF FACILITIES 40.00 0.00 X 154697 0 15017 MELISSA DONOVAN COO OF CENTER FOR HEALTH & WELLNESS 40.00 0.00 X 143538 0 0 SHAIDA ETHEART DIRECTOR OF HUMAN RESOURCES 40.00 0.00 X 121396 0 3754 1670665 0 87576 29 0 1 0 INTERNATIONAL SECURITY ASSOCIATES INC 130 EAST 59TH ST NEW YORK NY 10022 SECURITY SERVICES 1326822 VICTOR P ZUGIBE INC 66 W RAILROAD AVE GARNERVILLE NY 10923 CONSTRUCTION SERVICES 1298586 ELITE SERVICE GROUP 40 WEST 27TH STREET 6TH FLOOR NEW YORK NY 10001 CLEANING SERVICES 787047 NATIONAL BUS CHARTERS 15 DIVISION ST 5TH FLOOR NEW YORK NY 10002 TRANSPORTATION SERVICES 394430 PERSONIFY INC PO BOX 735327 DALLAS TX 753735327 IT SERVICES 383045 17 1615650 1481124 412020 5555101 539549 9063895 PROGRAM REVENUE 900099 15465926 15465926 FITNESS & POOL MEMBERSHIP 713940 4635247 4635247 COMMUNITY MEMBERSHIP 611710 338044 338044 20439217 1354077 1354077 325738 7917 317821 317821 317821 21572170 21520376 51794 51794 51794 31875 1481124 276579 -244704 -244704 21287 7451 13836 13836 30995936 20439217 0 1492824 613889 613889 861100 360256 500844 18565491 12924179 4840298 801014 1768216 1229990 462475 75751 1469488 1006103 402292 61093 92188 62768 25579 3841 71570 48730 19858 2982 17804 12122 4940 742 262504 193306 60457 8741 656061 466089 189972 1822503 1265868 508501 48134 1196932 815942 332127 48863 1777775 1220167 489407 68201 152359 103819 42315 6225 491852 335927 136920 19005 928022 855359 63344 9319 3414901 2390916 892189 131796 577503 393515 160391 23597 CONTRACTED LABOR 1858261 1266232 516100 75929 ENTERTAINMENT 560731 382086 155733 22912 EDUCATION 397638 270953 110437 16248 MISCELLANEOUS 133374 101124 35352 -3102 109531 74633 30422 4476 37799693 26393973 9979953 1425767 527968 1354315 23342564 27400684 14789117 8428022 836160 531319 104626503 51884977 55530740 52741526 15065153 13190243 469394 491632 55481 468710 110616577 104606451 2630093 2135430 9094812 9813983 26776851 26797171 4000000 4000000 0 474750 42501756 43221334 X 35869698 32298960 32245123 29086157 68114821 61385117 110616577 104606451 -6803757 147824 -73771 0 X 0 1 X 1 0 X 11781772 15104185 16522481 19088010 9063895 71560343 24459202 20271182 8029322 14897790 20439217 88096713 36240974 35375367 24551803 33985800 29503112 159657056 4216350 6608212 3884777 3656669 2406995 20773003 0 4216350 6608212 3884777 3656669 2406995 20773003 138884053 1607655 1403102 791930 1001655 1679815 6484157 1607655 1403102 791930 1001655 1679815 6484157 88698 33797 150863 48845 53162 375365 37937327 36812266 25494596 35036300 31236089 166516578 0.83410 0.85360 0.03890 0.03020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: SALE OF INVENTORY - 2018 AMOUNT: $ 24,173. 2019 AMOUNT: $ 12,397. 2020 AMOUNT: $ 3,584. 2021 AMOUNT: $ 16,001. 2022 AMOUNT: $ 21,287. NON-CHARITABLE FUNDRAISING GROSS RECEIPTS - 2018 AMOUNT: $ 64,525. 2019 AMOUNT: $ 21,400. 2020 AMOUNT: $ 147,279. 2021 AMOUNT: $ 32,844. 2022 AMOUNT: $ 31,875. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7999255 7999255 76887665 37692993 39194672 19739583 14191984 5547599 52741526 OPERATING LEASE LIABILITY 474750 474750 X 31028988 147824 -406719 -258895 31287883 -291947 -291947 30995936 37684921 291947 291947 37392974 406719 406719 37799693 PART X, LINE 2: MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT IT HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION ("ASC") 740. PART XI, LINE 2D - OTHER ADJUSTMENTS: CAMP SCHOLARSHIPS AND DISCOUNTS -406,719. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT EXPENSES FROM FUNDRAISING EVENTS -276,579. DIRECT RENTAL EXPENSES -7,917. DIRECT COGS EXPENSES -7,451. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FROM FUNDRAISING EVENTS 276,579. DIRECT RENTAL EXPENSES 7,917. DIRECT COGS EXPENSES 7,451. PART XII, LINE 4B - OTHER ADJUSTMENTS: CAMP SCHOLARSHIPS AND DISCOUNTS 406,719. ANNUAL BENEFIT 1010422 991672 18750 720 133317 13422 WHITE HOT SATURDAY NIGHT 502577 489452 13125 4246 72270 52604 1512999 1481124 31875 4966 205587 66026 276579 -244704 1 NURSERY SCHOLARSHIPS 17 207170 DAY CAMP SCHOLARSHIPS & DISCOUNTS 363 406719 PART I, LINE 2: WE HAVE AN APPLICATION FOR FINANCIAL AID THAT FAMILIES COMPLETE AND THEN A SCALE BY WHICH WE DETERMINE THE AID PACKAGE. WE USE A SYSTEM CALLED SSS BY NAIS. PARENTS SUBMIT THEIR APPLICATION THROUGH SSS AND SSS SENDS BACK A RECOMMENDED FINANCIAL ASSISTANCE AWARD TO US, TAKING IN TO ACCOUNT THE FAMILY'S FINANCIAL SITUATION. WE REQUIRE EXTENSIVE DOCUMENTATION SUCH AS TAX RETURNS, BOTH FEDERAL AND STATE AND PARENTS HAVE AN OPPORTUNITY TO SHARE ANY EXTENUATING CIRCUMSTANCES WITH US. ALL OF THE APPLICATIONS ARE KEPT IN THE CAMP AND NURSERY'S OFFICE AND THE AID PACKAGES ARE TRACKED IN BOTH CAMPDOC AND AN EXTERNAL SPREADSHEET. X X X 0 0 0 0 0 0 0 0 0 HILLEL HYMAN CHIEF FINANCIAL OFFICER 314428 0 0 0 3815 0 0 0 15017 0 333260 0 0 0 RABBI JOANNA SAMUELS CEO 268416 0 0 0 0 0 20000 0 15017 0 303433 0 0 0 MINDY SCHACHTMAN CHIEF DEVELOPMENT OFFICER 270486 0 0 0 0 0 0 0 3754 0 274240 0 0 0 TODD ELKINS CHIEF HEALTH AND WELLNESS OFFICER 185785 0 0 0 3815 0 0 0 15017 0 204617 0 0 0 MEGAN WHITMAN EXECUTIVE VICE PRESIDENT 204289 0 0 0 0 0 0 0 0 0 204289 0 0 0 MICHAEL O'NEILL SENIOR DIRECTOR OF FACILITIES 150882 0 0 0 3815 0 0 0 15017 0 169714 0 0 0 A BUILD NYC RESOURCE CORPORATION 454040561 2016-09-29 27270000 REFINANCING 0 0 0 A 27270000 530933 94787 26644280 2016 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 1 1 0 0 0 0 A 0 X 13 539549 NYSE 0 0 1 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 2 ANDY APPELBAUM AND TRACEY APPELBAUM, BOTH BOARD MEMBERS, HAVE A FAMILY RELATIONSHIP. JEN DEPPE-PARKER AND STAN PARKER, BOTH BOARD MEMBERS, HAVE A FAMILY RELATIONSHIP. ELIZABETH SCHEUER AND PETER JOSEPH, BOTH BOARD MEMBERS, HAVE A FAMILY RELATIONSHIP. NICK BUNZL AND JUDY BERNSTEIN BUNZL, BOTH BOARD MEMBERS, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE JCC OF MANHATTAN DISTRIBUTES THE COMPLETE FORM 990 TO ITS AUDIT COMMITTEE MEMBERS. IT CIRCULATES THE FORM 990 WITHOUT SCHEDULE B TO THE REMAINDER OF ITS BOARD OF DIRECTORS AND MAKES SCHEDULE B AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THIS POLICY ESTABLISHES ONLY THE FRAMEWORK WITHIN WHICH THE JCC WISHES THE INSTITUTION TO OPERATE. AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OCCURS WHEN YOU ARE IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN A PERSONAL GAIN FOR YOU, FOR A RELATIVE OR FOR ANYONE ELSE WHO HAS A CLOSE PERSONAL RELATIONSHIP WITH YOU AS A RESULT OF THE JCC'S BUSINESS DEALINGS. FOR THE PURPOSE OF THIS POLICY, A RELATIVE OR A PERSON WITH A CLOSE PERSONAL RELATIONSHIP IS ANY PERSON WHO IS RELATED BY BLOOD OR MARRIAGE, OR WHOSE RELATIONSHIP WITH YOU IS SIMILAR TO THAT OF PERSONS WHO ARE RELATED BY BLOOD OR MARRIAGE. NO "PRESUMPTION OF GUILT" IS CREATED BY THE MERE EXISTENCE OF A RELATIONSHIP WITH OUTSIDE BUSINESSES. HOWEVER, IF YOU HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING PURCHASES, CONTRACTS OR CASES, IT IS IMPERATIVE THAT YOU DISCLOSE TO THE EXECUTIVE DIRECTOR IMMEDIATELY, THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. SIMILARLY, IF YOU SUPERVISE A COLLEAGUE AND A RELATIONSHIP DEVELOPS, SIMILAR DISCLOSURE IS REQUIRED. PERSONAL GAIN MAY RESULT NOT ONLY IN INSTANCES WHERE YOU OR YOUR RELATIVE OR CLOSE PERSONAL RELATIONSHIP HAS A SIGNIFICANT STAKE IN A FIRM WITH WHICH THE JCC DOES BUSINESS, BUT ALSO WHEN YOU OR YOUR RELATIVE OR ONE PERSON WITH A CLOSE PERSONAL RELATIONSHIP RECEIVES ANY KICKBACK, BRIBE, SUBSTANTIAL GIFT OR PERSONAL CONSIDERATION AS A RESULT OF ANY TRANSACTION OR BUSINESS DEALINGS INVOLVING THE JCC. ROMANTIC OR SEXUAL RELATIONSHIPS IN THE WORKPLACE ARE ANOTHER POTENTIAL CAUSE OF CONFLICTS OF INTEREST. CONSENTING "ROMANTIC OR SEXUAL RELATIONSHIPS BETWEEN A SUPERVISOR/MANAGER AND AN EMPLOYEE MAY LEAD TO ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, COMPLICATIONS AND OTHER SIGNIFICANT DIFFICULTIES FOR ALL CONCERNED - THE EMPLOYEE, THE SUPERVISOR/MANAGER AND THE JCC. ANY SUCH RELATIONSHIP MAY, THEREFORE, BE CONTRARY TO THE BEST INTERESTS OF THE JCC. ACCORDINGLY, THE JCC STRONGLY DISCOURAGES SUCH RELATIONSHIPS AND ANY CONDUCT (SUCH AS DATING BETWEEN A SUPERVISOR/MANAGER AND AN EMPLOYEE) THAT IS DESIGNED OR MAY REASONABLY BE EXPECTED TO LEAD TO THE FORMATION OF A "ROMANTIC OR SEXUAL RELATIONSHIP. IF A ROMANTIC OR SEXUAL RELATIONSHIP BETWEEN A SUPERVISOR/MANAGER AND AN EMPLOYEE SHOULD DEVELOP, IT SHALL BE THE RESPONSIBILITY AND MANDATORY OBLIGATION OF THE SUPERVISOR/MANAGER TO PROMPTLY DISCLOSE THE EXISTENCE OF THE RELATIONSHIP TO THE DIRECTOR OF HUMAN RESOURCES. THE EMPLOYEE MAY MAKE THE DISCLOSURE AS WELL, BUT THE BURDEN OF DOING SO SHALL BE ON THE SUPERVISOR/MANAGER. FAILURE TO DISCLOSE THE EXISTENCE OF THE RELATIONSHIP, IN ACCORDANCE WITH THIS POLICY, MAY LEAD TO DISCIPLINE UP TO AND INCLUDING DISCHARGE FROM EMPLOYMENT. UPON BEING INFORMED OR LEARNING OF THE EXISTENCE OF SUCH A RELATIONSHIP, THE JCC MAY TAKE ALL STEPS THAT IT, IN ITS DISCRETION, DEEMS APPROPRIATE. AT A MINIMUM, THE EMPLOYEE AND SUPERVISOR/MANAGER WILL NOT THEREAFTER BE PERMITTED TO WORK TOGETHER ON THE SAME MATTERS (INCLUDING MATTERS PENDING AT THE TIME DISCLOSURE OF THE RELATIONSHIP IS MADE), AND THE SUPERVISOR/MANAGER MUST WITHDRAW FROM PARTICIPATION IN ACTIVITIES OR DECISIONS (INCLUDING, BUT NOT LIMITED TO, HIRING, EVALUATIONS, PROMOTIONS, COMPENSATION, WORK ASSIGNMENTS AND DISCIPLINE) THAT MAY REWARD OR DISADVANTAGE ANY EMPLOYEE WITH WHOM THE SUPERVISOR/MANAGER HAS OR HAS HAD SUCH A RELATIONSHIP. IN ADDITION, THE JCC RESERVES THE RIGHT TO TAKE ANY OTHER MEASURES IT DEEMS APPROPRIATE, INCLUDING POSSIBLE TRANSFER OR TERMINATION. THIS POLICY SHALL APPLY WITHOUT REGARD TO GENDER AND WITHOUT REGARD TO THE SEXUAL ORIENTATION OF THE PARTICIPANTS IN A RELATIONSHIP OF THE KIND DESCRIBED. FORM 990, PART VI, SECTION B, LINE 15 INCREASES IN SALARIES ARE REVIEWED IN ACCORDANCE AND PARALLEL TO THE CREATION OF THE ORGANIZATION'S FISCAL BUDGET. THE EXECUTIVE COMMITTEE ACTING AS A COMPENSATION COMMITTEE REVIEWS THE CEO'S ANNUAL SALARY AGAINST OTHER ORGANIZATIONS. SALARY INCREASES ARE DOCUMENTED IN THE COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL AVAILABLE TO THE PUBLIC WHENEVER REQUESTS ARE MADE OR SUBMITTED TO THE JCC IN MANHATTAN.