JEWISH FAMILY AND CHILDRENS FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
JEWISH FAMILY AND CHILDRENS FOUNDATION INC (EIN 22-3124450)
Tax period
2022-10-01 to 2023-09-30
Filed
2024-08-14
IRS object ID
202402279349302160
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-14T13:13:15-05:00ReturnTs
Tax Period End2023-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180 CITY SQUAREAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP021293742ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223124450EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CHILDREN'S FOUNDATIONBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlJEWIBusinessNameControlTxt
Phone7816475327PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11430 MAIN STREETAddressLine1Txt
CityWALTHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02451ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELAYNE S WEINSTEINPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone7816475327PhoneNum
Signature2024-08-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKAREN LOPreparerPersonNm
PTINP01434915PTIN
Phone6179129000PhoneNum
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGAIL SCHULMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11430 MAIN STREETAddressLine1Txt
CityWALTHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02451ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$0GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionRAISE, HOLD & MANAGE FUNDS & REAL ESTATE IN CONNECTION WITH JEWISH FAMILY & CHILDREN'S SERVICE, INC.ActivityOrMissionDesc
Voting Members Governing Body33VotingMembersGoverningBodyCnt
Voting Members Independent33VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers37TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$0PYTotalRevenueAmt
CY Total Revenue$0CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$11,302CYTotalFundraisingExpenseAmt
PY Other Expenses$207,412PYOtherExpensesAmt
CY Other Expenses$242,509CYOtherExpensesAmt
PY Total Expenses$207,412PYTotalExpensesAmt
CY Total Expenses$242,509CYTotalExpensesAmt
PY Revenues Less Expenses-$207,412PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$242,509CYRevenuesLessExpensesAmt
Total Assets BOY$3,645,458TotalAssetsBOYAmt
Total Assets EOY$3,533,289TotalAssetsEOYAmt
Total Liabilities BOY$6,906,571TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,036,911TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$3,261,113NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$3,503,622NetAssetsOrFundBalancesEOYAmt
MissionRAISE, HOLD & MANAGE FUNDS & REAL ESTATE IN CONNECTION WITH JEWISH FAMILY & CHILDREN'S SERVICE, INC.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$190,824ExpenseAmt
DescHOLDS TITLE TO THE PRINCIPAL OPERATING FACILITY AND HEADQUARTERS OF JEWISH FAMILY AND CHILDREN'S SERVICE, INC.Desc
Total Program Service Expenses$190,824TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members33GoverningBodyVotingMembersCnt
Independent Voting Member33IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ELAYNE S WEINSTEIN CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7816475327PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11430 MAIN STREETAddressLine1Txt
CityWALTHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02451ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (39 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SUSAN ABRAHAM
DIRECTOR1.002.00Yes (X)$0$0$0
HEDY ADLER
DIRECTOR (AS OF 6/13/23)1.002.00Yes (X)$0$0$0
MATTHEW APPELSTEIN
DIRECTOR1.002.00Yes (X)$0$0$0
STEPHEN BERNSTEIN
DIRECTOR1.002.00Yes (X)$0$0$0
MICHELLE BLACK
DIRECTOR1.002.00Yes (X)$0$0$0
SHARI CASHMAN
DIRECTOR1.002.00Yes (X)$0$0$0
JILL COHEN
DIRECTOR1.002.00Yes (X)$0$0$0
MOREA CUTLER
DIRECTOR (AS OF 6/13/23)1.002.00Yes (X)$0$0$0
DANIELLE DARISH
DIRECTOR1.002.00Yes (X)$0$0$0
SUNITHA DAS
DIRECTOR1.002.00Yes (X)$0$0$0
JOSE FRIDMAN
DIRECTOR (AS OF 6/13/23)1.002.00Yes (X)$0$0$0
NORA FRIEDMAN
DIRECTOR (AS OF 6/13/23)1.002.00Yes (X)$0$0$0
JOAN WASSER GISH
DIRECTOR1.002.00Yes (X)$0$0$0
DAVID GOLDSTONE
DIRECTOR (AS OF 6/13/23)1.002.00Yes (X)$0$0$0
PENNY GOODMAN
DIRECTOR1.002.00Yes (X)$0$0$0
ROBIN GROSS
DIRECTOR1.002.00Yes (X)$0$0$0
JAMIE GROSSMAN
DIRECTOR (AS OF 6/13/23)1.002.00Yes (X)$0$0$0
STEVEN KAITZ
DIRECTOR1.002.00Yes (X)$0$0$0
SCOTT KRENTZMAN
DIRECTOR1.002.00Yes (X)$0$0$0
MICHAEL LEVINGER
DIRECTOR1.002.00Yes (X)$0$0$0
GINNY MACDOWELL
DIRECTOR1.002.00Yes (X)$0$0$0
PATRICIA MCWEENEY
DIRECTOR (AS OF 6/13/23)1.002.00Yes (X)$0$0$0
DALE OKONOW
DIRECTOR (THRU 6/13/23)1.002.00Yes (X)$0$0$0
SHIRLEY PALEY
DIRECTOR1.002.00Yes (X)$0$0$0
JAMES RABB MD
DIRECTOR (THRU 6/13/23)1.002.00Yes (X)$0$0$0
KAREN ROSENBERG
DIRECTOR1.002.00Yes (X)$0$0$0
DAVID SCHECHTER
DIRECTOR (THRU 6/13/23)1.002.00Yes (X)$0$0$0
LAURENCE SCHOEN
DIRECTOR1.002.00Yes (X)$0$0$0
LORI SHAER
DIRECTOR1.002.00Yes (X)$0$0$0
ALEXANDRA SIMES
DIRECTOR1.002.00Yes (X)$0$0$0
JACK SWARTZ
DIRECTOR1.002.00Yes (X)$0$0$0
WAYNE USHMAN
DIRECTOR1.002.00Yes (X)$0$0$0
SUSAN WILK
DIRECTOR1.002.00Yes (X)$0$0$0
STEVEN WEIL
PRESIDENT (AS OF 6/13/23)1.002.00Yes (X)$0$0$0Yes (X)
LEWIS J PEARLSON
TREASURER1.002.00Yes (X)$0$0$0Yes (X)
KIMBERLY CREEM
CLERK1.002.00Yes (X)$0$0$0Yes (X)
ANDREW PEARLSTEIN
IMMEDIATE PAST PRESIDENT (AS OF 6/13/23)1.002.00Yes (X)$0$0$0Yes (X)
GAIL SCHULMAN
CEO1.0035.25$0$394,381$8,477Yes (X)
ELAYNE WEINSTEIN
CFO1.0035.25$0$188,436$39,331Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$582,817TotReportableCompRltdOrgAmt
Total Other Compensation$47,808TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$20,119TotalAmt
Program Services$18,093ProgramServicesAmt
Management And General$1,658ManagementAndGeneralAmt
Fundraising$368FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$110,222TotalAmt
Program Services$82,449ProgramServicesAmt
Management And General$21,734ManagementAndGeneralAmt
Fundraising$6,039FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$112,168TotalAmt
Program Services$90,282ProgramServicesAmt
Management And General$16,991ManagementAndGeneralAmt
Fundraising$4,895FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$242,509TotalAmt
Program Services$190,824ProgramServicesAmt
Management And General$40,383ManagementAndGeneralAmt
Fundraising$11,302FundraisingAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,608,398LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,075,109LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,645,458BOYAmt
EOY$3,533,289EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,645,458BOYAmt
EOY$3,533,289EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,821,972BOYAmt
EOY$2,645,892EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,084,599BOYAmt
EOY$4,391,019EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,906,571BOYAmt
EOY$7,036,911EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$3,261,113BOYAmt
EOY-$3,503,622EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$3,261,113BOYAmt
EOY-$3,503,622EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,645,458BOYAmt
EOY$3,533,289EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$242,509ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CHILDREN'S SERVICE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN042104356EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$0SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,121,680OtherCostOrOtherBasisAmt
Book Value$1,121,680BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,486,718OtherCostOrOtherBasisAmt
Depreciation$2,075,109DepreciationAmt
Book Value$2,411,609BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,533,289TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO JEWISH FAMILY AND CHILDREN'S SERVICE, INC.Desc
Amt$4,391,019Amt
FieldValueIRS element (for citing)
Total Liability$4,391,019TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$0TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$0RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$0TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$242,509TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$242,509ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$242,509TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED IN AN EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION WILL ACCOUNT FOR ANY INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR THREE YEARS FROM THE FILING DATE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GAIL SCHULMAN
CEO$0$391,659$0$0$0$2,722$0$5,967$0$2,510$0$402,858$0$0
ELAYNE WEINSTEIN
CFO$0$188,020$0$0$0$416$0$4,066$0$35,265$0$227,767$0$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS DEVELOPMENT FINANCE AGENCYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN043431814BondIssuerEIN
Bond Issued2014-10-16BondIssuedDt
Issue Price$4,444,120IssuePriceAmt
PurposeSEE PART VIPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$1,793,260RetiredAmt
Total Proceeds$4,444,120TotalProceedsAmt
Refunding Escrow$3,444,120RefundingEscrowAmt
Issuance Costs From Proceeds$88,799IssuanceCostsFromProceedsAmt
Capital Expenditures$911,201CapitalExpendituresAmt
Substantial Completion2017SubstantialCompletionYr
Refunding Tax Exempt BondsYes (1)RefundingTaxExemptBondsInd
Refunding Taxable Bonds0RefundingTaxableBondsInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Private Bus Use By Others0.00000PrivateBusUseByOthersPct
Private Bus Concerning UBI0.00000PrivateBusConcerningUBIPct
Total Private Business Use0.00000TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due Yet0RebateNotDueYetInd
Exception To RebateYes (1)ExceptionToRebateInd
No Rebate Due0NoRebateDueInd
Variable Rate Issue0VariableRateIssueInd
Hedge Identified In Bks And Rec0HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE K, PART I, COLUMN F, DESCRIPTION OF PURPOSE:FormAndLineReferenceDesc
Explanation- BOND R-4: TO REFUND 2004 SERIES REVENUE BONDS - BOND R-5: CONSTRUCTION LOAN AND CLOSING COST - BOND R-6: TO FINANCE THE ACQUISITION, IMPROVEMENT, AND EQUIPPING OF A NEW OFFICE SPACE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS ARE PRESENTED WITH THE COMPLETED FORM 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CEVERY BOARD MEMBER IS PROVIDED A RELATED PARTY FORM ANNUALLY TO COMPLETE AND SIGN. NO CONTRACT OR TRANSACTION BETWEEN THE CORPORATION AND ONE OR MORE OF ITS DIRECTORS, OR HIS OR HER FAMILY MEMBERS, OR BETWEEN THE CORPORATION AND ANY OTHER ORGANIZATION OF WHICH ONE OR MORE OF ITS DIRECTORS OR HIS OR HER FAMILY MEMBERS ARE MEMBERS, SHAREHOLDERS, DIRECTORS, TRUSTEES OR OFFICERS, OR IN WHICH ANY OF THEM HAS ANY DIRECT OR INDIRECT FINANCIAL OR OTHER INTEREST, SHALL BE VOID OR VOIDABLE, OR IN ANY WAY AFFECTED, SOLELY FOR THIS REASON, OR SOLELY BECAUSE THE DIRECTOR IS PRESENT OR PARTICIPATES IN THE MEETING OF THE DIRECTORS, OR OF A COMMITTEE THEREOF, WHICH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION, IF: (A) THE MATERIAL FACTS OF HIS OR HER RELATIONSHIP OR INTEREST AS TO THE CONTRACT OR TRANSACTION ARE DISCLOSED OR ARE KNOWN TO THE DIRECTORS OR THE COMMITTEE WHICH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION; (B) THE DIRECTORS OR THE COMMITTEE IN GOOD FAITH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION BY THE AFFIRMATIVE VOTE OF SIXTY-SEVEN PERCENT (67%) OF THE DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS PRESENT AT THE MEETING AT WHICH QUORUM IS PRESENT (WITHOUT COUNTING INTERESTED PERSONS TOWARD QUORUM); PROVIDED, HOWEVER, THAT WHERE THE POTENTIAL CONFLICT OF INTEREST AT ISSUE INVOLVES A CONTRACT OR TRANSACTION WITH ANOTHER NON-PROFIT ORGANIZATION IN WHICH ALL OF THE DIRECTORS OF THE CORPORATION ALSO SERVE AS DIRECTORS, THE CONTRACT OR TRANSACTION SHALL BE AUTHORIZED, APPROVED OR RATIFIED IN GOOD FAITH BY THE AFFIRMATIVE VOTE OF SIXTY-SEVEN PERCENT (67%) OF THE DIRECTORS OR COMMITTEE MEMBERS WITHOUT AN INTEREST IN THE CONTRACT OR TRANSACTION OTHER THAN THEIR INTEREST AS A DIRECTOR OF THE NON-PROFIT ORGANIZATION, WHO ARE PRESENT AT A MEETING AT WHICH QUORUM IS PRESENT (AND SUCH DIRECTORS SHALL BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT SUCH MEETING); AND (C) THE CONTRACT OR TRANSACTION IS IN THE BEST INTERESTS OF THE CORPORATION AS OF THE TIME IT IS AUTHORIZED, APPROVED OR RATIFIED BY THE DIRECTORS OR A COMMITTEE THEREOF.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION COMMITTEE CONSISTS OF THE BOARD OFFICERS. THEY SET BASE COMPENSATION BY USING COMPARABILITY DATA THROUGH THE NETWORK OF JEWISH HUMAN SERVICE AGENCIES (NJHSA) WHICH COMPARES JF&CS TO OTHER JEWISH FAMILY AND CHILDREN SERVICE ORGANIZATIONS. THE EXECUTIVE STAFF IS EVALUATED ON MANAGEMENT PERFORMANCE REVIEW (MPR) AND ORGANIZATIONAL AND PERFORMANCE GOALS ARE SET BY THE CEO AND MAY BE SENT TO THE COMPENSATION COMMITTEE FOR INPUT AND/OR APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS AVAILABLE VIA CANDID (FORMERLY KNOWN AS GUIDESTAR) AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CHILDREN'S SERVICE INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11430 MAIN STREETAddressLine1Txt
CityWALTHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02451ZIPCd
FieldValueIRS element (for citing)
EIN042104356EIN
Primary ActivitiesSOCIAL SERVICESPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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