2024-11-08T09:11:19-06:00 2023-12-31 873707167 CBIZ MARKS PANETH LLC 685 THIRD AVENUE NEW YORK NY 10017 990 2023-01-01 135599486 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA JEWI 2125324949 520 EIGHTH AVENUE NEW YORK NY 10018 JENNIFER MAMLET ACTING PRESIDENT & CEO 2125324949 2024-11-07 1 1 MAGDALENA CZERNIAWSKI P00535099 2125038800 2024-11-07 2023 2024-10-15 13:58:12Z JENNIFER MAMLET 520 EIGHTH AVENUE NEW YORK NY 10018 38582540 0 X WWW.JCCA.ORG X 1917 NY JCC ASSOCIATION LEADS AND CONNECTS THE JCC MOVEMENT, ADVANCING AND ENRICHING NORTH AMERICAN JEWISH LIFE. 62 62 54 62 0 0 16195774 17380655 1605092 4909609 1272209 603851 310652 589382 19383727 23483497 50845 1156144 0 0 7898749 8356501 90000 96000 1340558 5423803 14197696 13463397 23806341 5920330 -322844 39318410 40094992 10152333 8330053 29166077 31764939 X JCC ASSOCIATION STRENGTHENS JEWISH LIFE IN NORTH AMERICA THROUGH DIRECT SERVICE TO AFFILIATE JCCS, YM-YWHA'S AND CAMPS AND BY PROVIDING LEADERSHIP AND GUIDANCE TO THE JCC MOVEMENT. IN ADDITION, WE SERVE JEWISH PERSONNEL IN THE ARMED FORCES THROUGH JWB JEWISH CHAPLAINS COUNCIL. 0 0 10792907 556400 4151301 PROGRAM ENRICHMENT SERVICES - THIS PROGRAM PROVIDES DEVELOPING SIGNATURE PROGRAMS FOR MEMBER JCCS AND PROVIDES CONSULTING ON THE PROGRAMMING NEEDS OF THE JCCS. 3205371 98500 671927 JEWISH EDUCATION SERVICES- THIS PROGRAM DEVELOPS PROGRAMS FOR JCCS TO OPERATE THAT HAVE SIGNIFICANT JEWISH CONTENT. IN ADDITION, SEMINARS IN ISRAEL FOR PROFESSIONAL STAFF AND LAY LEADERS OF JCCS ARE PERFORMED THROUGH THIS PROGRAM. 2052864 0 11262 COMMUNITY CONSULTATION SERVICES - THIS PROGRAM PROVIDES CONSULTING SERVICES TO JCCS IN THE AREA OF GENERAL MANAGEMENT, FINANCIAL MANAGEMENT AND GOVERNANCE. IN ADDITION, THE MANDEL CENTER FOR EXCELLENCE IN LEADERSHIP AND MANAGEMENT HAS BEEN INVOLVED IN DEVELOPING OPERATIONAL BENCHMARKS FOR JCCS. 1996404 239954 241837 PERSONNEL SERVICES- THIS PROGRAM DEALS WITH ALL MATTERS RELATED TO THE 3,000 PROFESSIONALS WORKING IN JEWISH COMMUNITY CENTERS THROUGHOUT NORTH AMERICA. THE PROGRAM INCLUDES RECRUITING QUALITY PROFESSIONALS TO FILL VACANCIES IN JCCS; ENHANCING A JCC'S STAFF RETENTION POTENTIAL; MONITORING AND LEADING CHANGES IN PERSONNEL PRACTICE; STUDYING AND PUBLICATION OF TRENDS, INCLUDING SALARIES. 908773 261290 67193 DIRECT SERVICE TO THE MILITARY- THIS PROGRAM WORKS WITH ALL BRANCHES OF THE US MILITARY TO ENDORSE JEWISH CHAPLAINS AND PROVIDES SERVICES TO ACTIVATE DUTY PERSONNEL, THEIR FAMILIES AND THOSE IN VETERANS HOSPITALS. 2905177 501244 309030 18956319 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 1 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 68 0 1 54 1 0 1 IS 0 0 0 0 0 0 0 0 0 0 X 62 62 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL CA FL GA IL KS KY MD MA MI MN NC NH NJ NY OR PA SC TN VA WV WI X MICHAEL FEINSTEIN CFAO 2127865150 520 8TH AVENUE NEW YORK NY 10018 AINSMAN DAVID DIRECTOR (OUTGOING) 2.00 X 0 0 0 ATKINS EDWARD M DIRECTOR (OUTGOING) 2.00 X 0 0 0 BEGELFER DAVID DIRECTOR (OUTGOING) 2.00 X 0 0 0 BIERMAN KARA DIRECTOR 2.00 X 0 0 0 BODNER ZACK DIRECTOR 2.00 X 0 0 0 BRILL LISA F DIRECTOR 2.00 X 0 0 0 BRODSKY DONALD W DIRECTOR 2.00 X 0 0 0 CARDIN SANFORD DIRECTOR 2.00 X 0 0 0 DINKIN JOEL DIRECTOR (OUTGOING) 2.00 X 0 0 0 EISENBERG ANDREW L DIRECTOR 2.00 X 0 0 0 FISHER MARC DIRECTOR 2.00 X 0 0 0 FLETCHER RUTH VICE-CHAIR 2.00 X X 0 0 0 FOGEL WEINTRAUB CARL DIRECTOR 2.00 X 0 0 0 GILBERT HEATHER DIRECTOR 2.00 X 0 0 0 GILLIS PAUL DIRECTOR 2.00 X 0 0 0 GOLD MICHAEL ASSOCIATE SECRETARY 2.00 X X 0 0 0 GOLDSTEIN JOYCE DIRECTOR 2.00 X 0 0 0 GOLDSTEIN LORNE DIRECTOR 2.00 X 0 0 0 GOODMAN ADDIE DIRECTOR 2.00 X 0 0 0 GOODMAN WILLIAM DIRECTOR 2.00 X 0 0 0 GOTTDENKER FELICIA VICE-CHAIR 3.00 X X 0 0 0 GOTTESMAN ARCHIE DIRECTOR (OUTGOING) 2.00 X 0 0 0 GOTTLIEB LAWRENCE DIRECTOR (OUTGOING) 2.00 X 0 0 0 HAMMEL BOBBY DIRECTOR (OUTGOING) 2.00 X 0 0 0 HARLEV IVY DIRECTOR (OUTGOING) 2.00 X 0 0 0 HOFFER JONATHAN DIRECTOR 2.00 X 0 0 0 HOLLANDER DANA DIRECTOR 2.00 X 0 0 0 JACOBS GARY E DIRECTOR 2.00 X 0 0 0 JACOBSON HOWARD T DIRECTOR 2.00 X 0 0 0 JORDAN ELISE DIRECTOR 2.00 X 0 0 0 KAPLAN BILL DIRECTOR 2.00 X 0 0 0 KAPLAN EDWARD H DIRECTOR 2.00 X 0 0 0 KAUFMAN ANN P DIRECTOR 2.00 X 0 0 0 KAUFMAN STEPHEN M DIRECTOR 2.00 X 0 0 0 KOPPELL BONNIE DIRECTOR (OUTGOING) 2.00 X 0 0 0 KUPFER SHELLY DIRECTOR 2.00 X 0 0 0 LAVIN AMY DIRECTOR 2.00 X 0 0 0 LEIBOW RONALD DIRECTOR 2.00 X 0 0 0 LEV JONATHAN DIRECTOR 2.00 X 0 0 0 LEVY ANDREW DIRECTOR 2.00 X 0 0 0 LEVY CAROLYNN H DIRECTOR (OUTGOING) 2.00 X 0 0 0 LIBERMAN JAY DIRECTOR 2.00 X 0 0 0 LIEBERMAN JUDITH DIRECTOR 2.00 X 0 0 0 LYNCH BETZY DIRECTOR 2.00 X 0 0 0 MADSEN JILL DIRECTOR 2.00 X 0 0 0 MAGID LAWRENCE DIRECTOR (OUTGOING) 2.00 0.25 X 0 0 0 MAKOWSKY JEROME B DIRECTOR (OUTGOING) 2.00 X 0 0 0 MANDEL THOMAS A VICE-CHAIR 3.00 X X 0 0 0 MANDREA MARISA DIRECTOR 2.00 X 0 0 0 MATROS ADRIENNE VICE-CHAIR 2.00 X X 0 0 0 MERKLIN MARC B DIRECTOR (OUTGOING) 3.00 X 0 0 0 NISLOW ERIC M DIRECTOR 2.00 X 0 0 0 PETLAKH LEONARD DIRECTOR 2.00 X 0 0 0 PETLZ DAVID DIRECTOR 2.00 X 0 0 0 POLLACK GERI DIRECTOR 2.00 X 0 0 0 REINER STEPHEN R DIRECTOR 2.00 X 0 0 0 REVIVI MENACHEM DIRECTOR 2.00 X 0 0 0 ROCKOFF TODD DIRECTOR 2.00 X 0 0 0 ROGERS STEVEN S DIRECTOR (OUTGOING) 2.00 X 0 0 0 ROSE DANIEL DIRECTOR 2.00 X 0 0 0 RUBIN JANE TZINBERG DIRECTOR (OUTGOING) 2.00 X 0 0 0 RUSSIN LINDA DIRECTOR (OUTGOING) 2.00 X 0 0 0 SAAL SUSAN STEINER DIRECTOR 2.00 X 0 0 0 SADOFF ALICIA DIRECTOR 2.00 X 0 0 0 SAMUELS JEREMY DIRECTOR 2.00 X 0 0 0 SAXON ANNETTE DIRECTOR 2.00 X 0 0 0 SCHATTEN PHIL DIRECTOR 2.00 X 0 0 0 SCHREIBER EDWARD SECRETARY 2.00 X X 0 0 0 SCHWARTZ RHEA DIRECTOR 2.00 X 0 0 0 SEIDEN STEPHEN P DIRECTOR 2.00 X 0 0 0 SIDMAN PAULA DIRECTOR 2.00 X 0 0 0 SIGEL BRIAN D DIRECTOR 2.00 X 0 0 0 SKOLNIK GERALD C DIRECTOR (OUTGOING) 2.00 X 0 0 0 SOLOMON SHIRLEY DIRECTOR 2.00 X 0 0 0 SOLOW ALAN P DIRECTOR 2.00 X 0 0 0 STRAIT SUSAN DIRECTOR 2.00 X 0 0 0 TABACHNICK PHYLLIS DIRECTOR 2.00 X 0 0 0 TRACHTENBERG FRANCINE ZORN DIRECTOR 2.00 X 0 0 0 TUCKER SUZANNE DIRECTOR (OUTGOING) 2.00 X 0 0 0 WAX DAVID CHAIR 5.00 X X 0 0 0 WEISS CRAIG DIRECTOR (OUTGOING) 2.00 X 0 0 0 WITTELS LYNN DIRECTOR (OUTGOING) 2.00 X 0 0 0 DARSKY CARRIE CHIEF TALENT OFFICER 35.00 X 45729 0 8059 FEINSTEIN MICHAEL CHIEF FIN. & ADMIN. OFFICER 35.00 X 170997 0 19662 JACOB JEFFREY CFAO (OUTGOING) 35.00 X 252019 0 7922 KRAKOW DORON PRESIDENT AND CEO 35.00 X 568013 0 82247 LEVIN MARSHALL CHIEF PHILANTHROPIC OFFICER 35.00 X 319444 0 851 MAMLET JENNIFER CHIEF DEVELOPMENT OFFICER 35.00 X 331345 0 53195 MOST GABRIEL CHIEF EXPERIENCE OFFICER 35.00 X 239989 0 28445 COHEN SAMANTHA VP, PROGRAM AND TALENT 35.00 X 229309 0 24859 BRAND JOYANN VP, DIRECTOR OF TRAINING A 35.00 X 158719 0 39616 DENELLE DORI VP, CERT. GOV. CONSULT. 35.00 X 229378 0 26433 HARMON JOANNE CHIEF MARKETING OFFICER 35.00 X 194878 0 7785 LUTTERMAN RANDY VP, DEVELOPMENT & ARTS 35.00 X 171041 0 49021 PALLER ANDY VP, PROGRAM AND TALENT 35.00 X 162538 0 36920 3073399 0 385015 25 0 1 0 0 639877 3438608 13302170 1272455 17380655 PROGRAM & SEMINAR FEES 900099 4909609 4909609 4909609 588569 588569 355471 0 355471 355471 355471 15114325 15099043 15282 15282 15282 MISCELLANEOUS INCOME 900099 233911 233911 233911 23483497 5143520 0 959322 1156144 1156144 2382084 1242489 819301 320294 4426799 3324440 471740 630619 470972 374327 22258 74387 616201 497425 14822 103954 460445 354325 43253 62867 26471 26471 6310 6310 96000 96000 51129 51129 867856 659403 208453 173646 173631 12 3 1016578 957276 55281 4021 532374 142206 384980 5188 1056425 4960 1050895 570 466071 351523 108025 6523 9432496 9399366 30667 2463 13406 13406 110331 61687 39009 9635 154514 102916 41378 10220 MISCELLANEOUS 178111 146961 19878 11272 MEMBERSHIP DUES 72697 7240 62915 2542 CANADIAN EXCHANGE 39281 39281 23806341 18956319 3509464 1340558 2229069 3040709 2157742 3806372 7036503 5793155 1937919 989406 378267 502358 3464807 3124618 437320 340189 22200235 21031778 2195621 2941355 2395404 39318410 40094992 1256264 1918528 267495 337986 2500000 1239074 6128574 4834465 10152333 8330053 X -5878692 -7620006 35044769 39384945 29166077 31764939 39318410 40094992 X -322844 2679688 242018 X X 0 1 X 1 0 X 9758199 11828497 10722675 16195774 17380655 65885800 9758199 11828497 10722675 16195774 17380655 65885800 6486775 59399025 839588 583482 578680 689516 944040 3635306 560691 142609 276173 10766 233911 1224150 70745256 10311359 0.83960 0.88100 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 45,434. 2020 AMOUNT: $ 106,809. 2021 AMOUNT: $ 260,167. 2022 AMOUNT: $ 10,766. 2023 AMOUNT: $ 233,911. VENDOR AND SPONSORSHIP INCOME - 2019 AMOUNT: $ 515,257. 2020 AMOUNT: $ 35,800. 2021 AMOUNT: $ 16,006. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18862181 3005532 236053 21631660 22799396 -3462269 474946 18862181 20930963 100000 2619199 850766 22799396 18814309 3220562 1103908 20930963 16451546 10000 3227552 874789 18814309 0.75810 0.24190 1 0 371490 338662 32828 1801783 1494422 307361 1291534 1291534 0 340189 ALTERNATIVE INVESTMENTS 2195621 F 2195621 OTHER ASSETS 389459 RIGHT-OF-USE ASSET 2005945 2395404 ACCRUED PENSION BENEFIT 1405210 ACCRUED NON-PENSION POSTRETIREMENT BENEFITS 549000 ACCRUED SUPPLEMENTAL PENSION AND RETIREMENT BENEFITS 369740 LEASE LIABILITY 2510515 4834465 X 26112056 2679688 2679688 23432368 51129 51129 23483497 23755212 0 23755212 51129 51129 23806341 PART V, LINE 4: INCOME FROM THE ORGANIZATION'S ENDOWMENT FUNDS IS USED FOR GENERAL AND PROGRAM SUPPORT. PART X, LINE 2: THE ASSOCIATION BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022 IN ACCORDANCE WITH ASC TOPIC 740, "INCOME TAXES", WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. MIDDLE EAST AND NORTH AFRICA 1 4 PROGRAM SERVICE TRIPS TO ISRAEL, PRIMARILY FOR STAFF AND BOARD SEMINARS, AS WELL AS TRIPS FOR TEENS, COLLEGE STUDENTS, AND MEMBERS. 3253682 NORTH AMERICA 1 4 PROGRAM SERVICE PROGRAM SERVICES 110357 2 8 0 0 2 8 3364039 0 3364039 1 0 1 0 0 0 PART I, LINE 2: ALL SUCH GRANTS ARE MONITORED BY REQUIRING SUBMISSION OF PROPOSED BUDGETS WHEN APPLYING FOR GRANTS, AND PROVIDING EVALUATIONS AND ACTUAL EXPENDITURES AT THE COMPLETION OF THE PROGRAM, OR IN THE CASE OF SCHOLARSHIPS PROOF OF ENROLLMENT IN A SPECIFIC DEGREE PROGRAM. X X X X X 1 BETH M MANN 20 STUYVESANT OVAL NEW YORK NY 10009 ASSIST WITH FUNDRAISING STRATEGY DEVELOPMENT AND IMPLEMENTAT 0 0 96000 -96000 96000 -96000 NY AL CA CO CT FL GA IL KS KY MD MA MI MN NH NJ NC OH OK OR PA SC TN VA WA WV WI 1 SCHOLARSHIPS 155 1156144 PART I, LINE 2: JCCA MONITORS ALL GRANTS BY REVIEWING REGULAR PROGRAMATIC AND FINANCIAL REPORTS AND BY PERFORMING SITE VISITS IF NECESSARY. SCHOLARSHIPS ARE MONITORED TO ENSURE COMPLIANCE WITH THE TERMS OF THE SCHOLARSHIP AGREEMENT, WHICH IS A SET COMMITMENT TO WORK AT A JCC POST COMPLETION OF THE SPONSORED TRAINING/CLASSES. OUR PROFESSIONAL DEVELOPMENT STAFF ARE IN CONTACT WITH PAST SCHOLARSHIP RECIPIENTS TO MONITOR THEIR PROFESSIONAL GROWTH AND ADVANCEMENT, BUT ALSO WITH JCC EXECUTIVE DIRECTORS AND HUMAN RESOURCE PERSONNEL REGARDING THE CONTINUED EMPLOYMENT OF THESE INDIVIDUALS. IF THERE IS A BREAK IN SERVICE BEFORE EMPLOYMENT COMMITMENTS ARE MET, WE WILL INITIATE THE PROCESS OF COLLECTING WHATEVER PORTION OF THE SCHOLARSHIP HAS BEEN FORFEITED. X X X 0 0 0 0 0 0 0 1 0 KRAKOW DORON PRESIDENT AND CEO 546631 0 0 0 21382 0 33000 0 49247 0 650260 0 0 0 MAMLET JENNIFER CHIEF DEVELOPMENT OFFICER 330793 0 0 0 552 0 13200 0 39995 0 384540 0 0 0 LEVIN MARSHALL CHIEF PHILANTHROPIC OFFICER 317744 0 0 0 1700 0 0 0 851 0 320295 0 0 0 MOST GABRIEL CHIEF EXPERIENCE OFFICER 239454 0 0 0 535 0 9748 0 18697 0 268434 0 0 0 JACOB JEFFREY CFAO (OUTGOING) 225313 0 10000 0 16706 0 7071 0 851 0 259941 0 0 0 DENELLE DORI VP, CERT. GOV. CONSULT. 227900 0 0 0 1478 0 9226 0 17207 0 255811 0 0 0 COHEN SAMANTHA VP, PROGRAM AND TALENT 229114 0 0 0 195 0 9212 0 15647 0 254168 0 0 0 LUTTERMAN RANDY VP, DEVELOPMENT & ARTS 170360 0 0 0 681 0 7254 0 41767 0 220062 0 0 0 HARMON JOANNE CHIEF MARKETING OFFICER 194617 0 0 0 261 0 7785 0 0 0 202663 0 0 0 PALLER ANDY VP, PROGRAM AND TALENT 149171 0 0 0 13367 0 6731 0 30189 0 199458 0 0 0 BRAND JOYANN VP, DIRECTOR OF TRAINING A 157833 0 0 0 886 0 9837 0 29779 0 198335 0 0 0 FEINSTEIN MICHAEL CHIEF FIN. & ADMIN. OFFICER 170105 0 0 0 892 0 1615 0 18047 0 190659 0 0 0 PART I, LINE 7 BONUS DISPLAYED ON SCHEDULE J, PART II, COLUMN B(II) WAS APPROVED BY DORON KRAKOW, PRESIDENT & CEO. PART II COLUMN B(III): THE AMOUNT IN THIS COLUMN FOR DORON KRAKOW INCLUDES CONTRIBUTIONS TO 457(B) RETIREMENT PLAN. X 1 1272455 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 STEPHEN KAUFMAN, (DIRECTOR) AND ANN KAUFMAN, (DIRECTOR) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE ASSOCIATION CONSISTS OF: DIRECTORS, HONORARY DIRECTORS, AND THOSE DULY DESIGNATED AND AUTHORIZED BY AFFILIATED JCCS, JWB CHAPLAINS COUNCIL AND FLORENCE G. HELLER-JCC ASSOCIATION RESEARCH CENTER AS DELEGATES TO THE BIENNIAL CONVENTION. FORM 990, PART VI, SECTION A, LINE 7A A MEETING OF MEMBERS SHALL BE HELD BIENNIALLY DURING THE BIENNIAL CONVENTION FOR THE ELECTION OF THE DIRECTORS AND BOARD OFFICERS TO SERVE DURING THE NEXT TERM. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTANT PREPARES THE FORM 990 AND THE AUDIT COMMITTEE REVIEWS THE FORM 990 IN DETAIL ON BEHALF OF THE BOARD, AND IS THEN SENT TO THE BOARD FOR COMMENT. IF NO COMMENTS ARE RECEIVED, THEN THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY IS IN PLACE AND MONITORED ANNUALLY. EACH YEAR EVERY MEMBER OF THE GOVERNING BODY AND MANAGEMENT COMPLETES AND SIGNS A CONFLICT OF INTEREST STATEMENT, IN WHICH THEY DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE ORGANIZATION. IF SUCH CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER MAY NOT VOTE ON MATTERS AS TO WHICH THERE IS A CONFLICT, AND MAY BE REQUIRED TO LEAVE THAT PORTION OF A MEETING THAT CONSIDERS THE MATTER AS TO WHICH THERE IS A CONFLICT. CONFLICTS OF INTEREST ARE DULY NOTED IN ALL NECESSARY REPORTING REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 15A THERE IS A COMPENSATION COMMITTEE OF THE BOARD THAT NEGOTIATES WHERE APPROPRIATE OR REQUIRED AND SETS THE COMPENSATION FOR THE PRESIDENT. THE COMPENSATION COMMITTEE FOCUSES ON THE COMPENSATION AT COMPARABLE JEWISH COMMUNAL ORGANIZATIONS. THIS INFORMATION IS PROVIDED VARIOUSLY BY JCC ASSOCIATION'S HR STAFF OR IS ACCESSED THROUGH ANNUAL PUBLISHED SURVEYS IN THE FORWARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND ON ITS WEBSITE. FORM 990, PART VI, SECTION C, LINE 18: THE FORM 1023 IS NOT POSTED IN THE WEBSITE SINCE THE ORGANIZATION RECEIVED THEIR EXEMPTION IN 1917. IT WAS NOT REQUIRED TO BE POSTED UNTIL 1987. FORM 990, PART XI, LINE 9: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS 242,018. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. THE ISRAELI AMUTA OF THE JCCA 12 MOSHE HESS STREET JERUSALEM ISRAEL IS TO OPERATE PROGRAMMING IN ISRAEL IS JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 THE ISRAELI AMUTA OF THE JCC R 427900 FMV