2023-08-15T13:19:10-05:00 2022-09-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2021-10-01 042104356 JEWISH FAMILY & CHILDREN'S SERVICE INC JEWI 7816475327 1430 MAIN STREET WALTHAM MA 02451 ELAYNE S WEINSTEIN CHIEF FINANCIAL OFFICER 7816475327 2023-08-13 1 ELAYNE WEINSTEIN 999009999 KAREN LO P01434915 6179129000 2023-08-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z GAIL SCHULMAN 1430 MAIN STREET WALTHAM MA 02451 30149562 0 X WWW.JFCSBOSTON.ORG X 1922 MA JEWISH FAMILY & CHILDREN'S SERVICE CARES FOR INDIVIDUALS AND FAMILIES BY PROVIDING EXCEPTIONAL HUMAN SERVICES GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY.JF&CS FULFILLS ITS MISSION BY PROVIDING DIRECT SERVICES AND ADVANCING BEST PRACTICES THAT SUPPORT THE RESILIENCE AND WELL-BEING OF ITS TARGET POPULATIONS: NEW PARENTS AND THEIR CHILDREN, OLDER ADULTS AND FAMILY CAREGIVERS, CHILDREN AND ADULTS WITH DISABILITIES, AND PEOPLE EXPERIENCING POVERTY, HUNGER, OR DOMESTIC ABUSE. 30 30 340 2332 -40144 0 8891542 10397702 18445002 18896915 228674 92767 11682 21588 27576900 29408972 39000 46500 0 0 16118551 15954593 0 0 1108533 9135740 10308386 25293291 26309479 2283609 3099493 38756432 38852804 6438362 2754972 32318070 36097832 X JEWISH FAMILY & CHILDREN'S SERVICE CARES FOR INDIVIDUALS AND FAMILIES BY PROVIDING EXCEPTIONAL HUMAN SERVICES GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY.JF&CS FULFILLS ITS MISSION BY PROVIDING DIRECT SERVICES AND ADVANCING BEST PRACTICES THAT SUPPORT THE RESILIENCE AND WELL-BEING OF ITS TARGET POPULATIONS: NEW PARENTS AND THEIR CHILDREN, OLDER ADULTS AND FAMILY CAREGIVERS, CHILDREN AND ADULTS WITH DISABILITIES, AND PEOPLE EXPERIENCING POVERTY, HUNGER, OR DOMESTIC ABUSE. 0 0 8831817 8860658 CHAI SERVICES:CHAI SERVICES PROMOTES COMMUNITY, HOUSING, ACCESS, AND INDEPENDENCE FOR PEOPLE OF ALL ABILITIES. WE SUPPORT PEOPLE WITH DEVELOPMENTAL DISABILITIES, MENTAL HEALTH CHALLENGES, AND AUTISM SPECTRUM DISORDER, PLUS THOSE WITH A WIDE RANGE OF STRENGTHS AND NEEDS. SERVICES INCLUDE CONSULTATION, PLANNING AND ADVOCACY, ALONG WITH COMMUNITY BASED DAY PROGRAMS, RESIDENTIAL PROGRAMMING, SOCIAL GROUPS, AND SUPPORTS FOR FAMILIES CARING FOR INDIVIDUALS WITH DISABILITIES OR MEDICAL CONDITIONS. WE ALSO PROVIDE A FULL RANGE OF COACHING FOR LIFE SKILLS, INDEPENDENT EMPLOYMENT, AND SOCIALIZATION. WHILE ALL OF JF&CS'S DIVISIONS OFFER SPECIALIZED MENTAL HEALTH SERVICES, CHAI SERVICES OFFERS SERVICES ACROSS THE LIFESPAN AND COORDINATES MENTAL HEALTH INNOVATION ACROSS JF&CS. 7038290 7059842 SERVICES FOR OLDER ADULTS: SERVICES FOR OLDER ADULTS HELPS AGING INDIVIDUALS AND THEIR FAMILIES NAVIGATE LIFE TRANSITIONS AND CHANGING CIRCUMSTANCES, FIND SUPPORT AND CONNECTIONS, AND LIVE WELL AS THEY GROW OLDER. SERVICES INCLUDE EXPERT GUIDANCE AND CARE MANAGEMENT, LOGISTICAL AND EMOTIONAL SUPPORTS, RESOURCES FOR CAREGIVERS, AND COMMUNITY EDUCATION AND TRAINING. SPECIALTY AREAS INCLUDE OLDER ADULT MENTAL HEALTH, ALZHEIMER'S AND PARKINSON'S DISEASE, SPIRITUALITY AND AGING RESOURCES, AND SUPPORT FOR HOLOCAUST SURVIVORS. 3084371 14000 2499135 CENTER FOR EARLY RELATIONSHIP SUPPORT: THE CENTER FOR EARLY RELATIONSHIP SUPPORT (CERS) PROMOTES THE EARLIEST PARENT-CHILD RELATIONSHIPS THROUGH A RANGE OF SERVICES TO NEW PARENTS, ALONG WITH TRAINING FOR EARLY CHILDHOOD MENTAL HEALTH PROFESSIONALS. CERS SERVICES INCLUDE SUPPORT GROUPS AND WORKSHOPS, HOME VISITING PROGRAMS, PARENT-CHILD THERAPY, ADOPTION SERVICES, CONSULTATION, AND TRAINING. BY FOCUSING ON THE EARLIEST YEARS, CERS HELPS PARENTS BUILD RESPONSIVE RELATIONSHIPS WITH THEIR CHILD AS A FOUNDATION FOR LIFELONG FAMILIAL RELATIONSHIPS. 2796208 32500 477280 THE CENTER FOR BASIC NEEDS ASSISTANCE:THE CENTER FOR BASIC NEEDS ASSISTANCE (CBNA) OFFERS AN INTEGRATED RESPONSE TO ADDRESS ECONOMIC INSECURITY IN THE JEWISH COMMUNITY AND BEYOND. BY INTEGRATING MANY CORE SERVICES UNDER ONE ROOF, WE HELP OUR CLIENTS MEET THEIR BASIC NEEDS FOR FOOD, HOUSING, FUEL, UTILITIES, SAFETY, RESETTLEMENT SUPPORTS, AND MORE. SERVICES INCLUDE COMPREHENSIVE CASE MANAGEMENT AND AN ACCLAIMED KOSHER FOOD PANTRY, ALONG WITH EMERGENCY FINANCIAL ASSISTANCE, BENEFITS ADVOCACY, LEGAL SERVICE, AND SUPPORTS FOR SURVIVORS OF DOMESTIC VIOLENCE. 2796208 32500 477280 21750686 1 1 0 1 0 0 0 0 1 1 1 1 0 1 0 1 0 1 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 160 0 1 340 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X ELAYNE WEINSTEIN CFO 7816475327 1430 MAIN STREET WALTHAM MA 02451 SUSAN ABRAHAM DIRECTOR 2.00 1.00 X 0 0 0 MATTHEW APPELSTEIN DIRECTOR 2.00 1.00 X 0 0 0 STEPHEN BERNSTEIN DIRECTOR (UNTIL 6/21/22) 2.00 1.00 X 0 0 0 MICHELLE BLACK DIRECTOR (FROM 6/21/22) 2.00 1.00 X 0 0 0 SHARI CASHMAN DIRECTOR 2.00 1.00 X 0 0 0 JILL COHEN DIRECTOR 2.00 1.00 X 0 0 0 DANIELLE DARISH DIRECTOR 2.00 1.00 X 0 0 0 SUNITHA DAS DIRECTOR 2.00 1.00 X 0 0 0 PAUL GERSHKOWITZ DIRECTOR (UNTIL 6/21/22) 2.00 1.00 X 0 0 0 JOAN WASSER GISH DIRECTOR (FROM 6/21/22) 2.00 1.00 X 0 0 0 PENNY GOODMAN DIRECTOR 2.00 1.00 X 0 0 0 ROBIN GROSS DIRECTOR 2.00 1.00 X 0 0 0 STEVEN KAITZ DIRECTOR 2.00 1.00 X 0 0 0 SCOTT KRENTZMAN DIRECTOR 2.00 1.00 X 0 0 0 MICHAEL LEVINGER DIRECTOR 2.00 1.00 X 0 0 0 GINNY MACDOWELL DIRECTOR 2.00 1.00 X 0 0 0 DALE OKONOW DIRECTOR 2.00 1.00 X 0 0 0 SHIRLEY PALEY DIRECTOR (FROM 6/21/22) 2.00 1.00 X 0 0 0 JAMES RABB MD DIRECTOR 2.00 1.00 X 0 0 0 JAY D ROSENBAUM DIRECTOR (UNTIL 6/21/22) 2.00 1.00 X 0 0 0 KAREN ROSENBERG DIRECTOR (FROM 6/21/22) 2.00 1.00 X 0 0 0 DAVID SANDS DIRECTOR (UNTIL 6/21/22) 2.00 1.00 X 0 0 0 DAVID SCHECHTER DIRECTOR 2.00 1.00 X 0 0 0 LAURENCE SCHOEN DIRECTOR (FROM 6/21/22) 2.00 1.00 X 0 0 0 LORI SHAER DIRECTOR (FROM 6/21/22) 2.00 1.00 X 0 0 0 ALEXANDRA SIMES DIRECTOR 2.00 1.00 X 0 0 0 JACK SWARTZ DIRECTOR 2.00 1.00 X 0 0 0 WAYNE USHMAN DIRECTOR 2.00 1.00 X 0 0 0 SUSAN WILK DIRECTOR 2.00 1.00 X 0 0 0 JAMIE GROSSMAN IMMEDIATE PAST PRESIDENT 2.00 1.00 X X 0 0 0 ANDREW PEARLSTEIN PRESIDENT 2.00 1.00 X X 0 0 0 LEWIS J PEARLSON TREASURER 2.00 1.00 X X 0 0 0 STEVEN WEIL VICE PRESIDENT 2.00 1.00 X X 0 0 0 KIMBERLY CREEM CLERK 2.00 1.00 X X 0 0 0 GAIL SCHULMAN CEO 35.25 1.00 X 387665 0 8435 ELAYNE WEINSTEIN CFO (FROM 1/1/22) 35.25 1.00 X 169783 0 38155 SUSAN LIT CFOO (UNTIL 12/31/21) 35.25 1.00 X 225415 0 37762 TERRI GROGAN DIR., INDIV. GIVING (UNTIL 4/15/22) 36.25 0.00 X 136534 0 25856 JILL SNIDER SR. PHILANTHROPIC ADVISOR 36.25 0.00 X 137918 0 15012 MEREDITH JOY DIVISION DIRECTOR 36.25 0.00 X 108310 0 22015 WAYNE WELCH DIRECTOR OF IT (UNTIL 9/24/21) 36.25 0.00 X 134432 0 7571 VERA POTAPOVSKY NURSE/DIRECTOR OF GAFC 36.25 0.00 X 104574 0 20241 1404631 0 175047 14 0 1 0 HOME ELDER SERVICES PO BOX 649 NORFOLK MA 02056 HOME HEALTH CARE 238527 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 ACCOUNTING 103014 2 1000000 9397702 706440 10397702 GOVERNMENT CONTRACTS 624100 9868979 9868979 SERVICE FEE INCOME 624100 6315349 6315349 GRANT INCOME 624100 2302215 2302215 RENTAL INCOME 532000 410372 410372 18896915 108357 -40144 148501 21371 0 21371 21371 21371 725000 740590 -15590 -15590 -15590 MISCELLANEOUS INCOME 900099 217 217 217 29408972 18896915 -40144 154499 32500 32500 14000 14000 641654 641654 13035274 10856054 1378755 800465 130895 107499 16086 7310 1145013 980873 118448 45692 1001757 825901 113436 62420 229900 74612 155288 119539 12786 106753 54000 54000 150775 150775 2371817 2214609 150009 7199 128771 91852 30412 6507 361385 243870 99036 18479 581074 521271 59803 1146250 1038624 88978 18648 156674 154520 1519 635 9609 7019 1296 1294 5436 3931 1244 261 515351 407049 88486 19816 310327 158248 143733 8346 FAMILY ASSISTANCE 3368477 3367247 1230 PROGRAM EXPENSE 175256 173405 1851 CLIENT REIMBURSABLE EXP 121239 121116 123 FOOD 120044 117542 2027 475 382462 172158 159121 51183 26309479 21750686 3450260 1108533 7018191 5575239 1330979 1618760 3008103 3041295 463791 412513 349700 336318 9590526 6851680 3013688 2738846 3888949 3198338 14695182 16813406 4987849 5118089 38756432 38852804 3020375 2517182 143658 226661 11129 11129 3263200 0 6438362 2754972 X 16784055 18056904 15534015 18040928 32318070 36097832 38756432 38852804 X 3099493 -2479277 3159546 X 0 1 X 1 1 1 X 8052189 8039253 7845201 8891542 10397702 43225887 8052189 8039253 7845201 8891542 10397702 43225887 1558426 41667461 185964 237301 221840 159985 169872 974962 193520 127580 44855 11682 217 377854 44578703 87733137 0.93470 0.93880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 54000 0 0 54000 0 PART II-B, LINE 1: DURING FY 2022, JF&CS CONTRACTED WITH TREMONT STRATEGIES TO ADVISE MANAGEMENT ON LEGISLATIVE ISSUES RELATED TO THE WORK THAT THE AGENCY PERFORMS IN THE AREAS OF HOMECARE, DISABILITY AND MENTAL HEALTH SERVICES, AND EARLY CHILDHOOD MENTAL HEALTH. TREMONT STRATEGIES ALSO ARRANGED FOR JF&CS MANAGEMENT TO MEET WITH AND DISCUSS OUR WORK WITH ELECTED OFFICIALS ON THE STATE AND NATIONAL LEVEL. 0 1 X 6559901 1044100 -849211 163256 6591534 5776206 32811 1043224 292340 6559901 5250443 397012 335694 206943 5776206 5225293 49115 143464 167429 5250443 5094991 9086 319425 198209 5225293 0.00000 0.56000 0.44000 1 0 4994529 3100534 1893995 293131 286899 6232 4302866 3464247 838619 2738846 JEWISH COMMUNITY ENDOWMENT POOL, LLP 16813406 F 16813406 SECURITY DEPOSITS 19214 RESTRICTED CASH 4634 DUE FROM JEWISH FAMILY & CHILDREN'S FOUNDATION 4084599 BENEFICIAL INTEREST IN TRUSTS 807916 DEFERRED COMPENSATION PLAN ASSETS 146793 OTHER ASSETS 1622 LIFE INSURANCE POLICY 53311 5118089 X 29938466 -2479277 3159546 680269 29258197 150775 150775 29408972 26366116 207412 207412 26158704 150775 150775 26309479 PART IV, LINE 2B: THE ORGANIZATION OPERATES A GUARDIANSHIP ACCOUNT AND HOLDS CLIENT FUNDS CENTRALLY UNTIL THEY CAN BE DISBURSED TO INDIVIDUAL CLIENT ACCOUNTS. THE ORGANIZATION ALSO OPERATES A REP-PAYEE ACCOUNT FOR SOME CLIENTS WITH DISABILITIES AND HOLDS THOSE CLIENT FUNDS CENTRALLY UNTIL THEY CAN BE DISBURSED TO INDIVIDUAL CLIENT ACCOUNTS. PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S). THE ORGANIZATION'S PRIMARY GOAL IS TO REALIZE A TOTAL RETURN (INCOME PLUS CAPITAL CHANGE) THAT WILL PRESERVE AND ENHANCE (IN REAL AND NOMINAL TERMS) THE PRINCIPAL OF THE ORGANIZATION'S FUNDS AND AT THE SAME TIME PROVIDE A DEPENDABLE SOURCE OF INCOME FOR CURRENT OPERATIONS AND PROGRAMS OF THE ORGANIZATION. THE INVESTMENT COMMITTEE (A SUBSET OF THE FINANCE COMMITTEE) REVIEWS THE INVESTMENTS AND ASSET ALLOCATIONS AT LEAST ANNUALLY AND CONSIDERS THE IMPACT OF ASSET CLASS WEIGHTINGS ON THE RETURN AND VOLATILITY OF THE ORGANIZATION'S PORTFOLIO. PART X, LINE 2: THE 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN TRUSTS -150,590. GAIN ON EXTINGUISHMENT OF DEBT 3,310,136. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED ON JEWISH FAMILY AND CHILDREN'S FOUNDATION TAX RETURNS 207,412. 1 0 0 0 0 0 0 0 0 0 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, PROGRAM SERVICES 14000 WIRE TRANSFER 0 1 0 1 0 0 0 0 0 PART I, LINE 2: JF&CS RECEIVES A GRANT FROM A SEPARATE NOT FOR PROFIT ORGANIZATION TO FORWARD TO DNEPROPETROVSK, UKRAINE. THE AWARDING ORGANIZATION REQUIRES REPORTING FROM THE RECIPIENT, MONITORS THE PROGRESS, AND KEEPS JF&CS INFORMED. JF&CS ALSO MONITORS PROGRESS WHILE PROVIDING TECHNICAL ASSISTANCE AND SUPPORT. PART III ACCOUNTING METHOD: PART II, LINE 1, COLUMN (D): PURPOSE: ASSISTANCE TO SUPPORT ADOPTION AND REPLICATION OF A NEW PARENT HOME VISITING PROGRAM. 1 ACADEMIC GRANT 8 32500 PART I, LINE 2: THE ORGANIZATION REVIEWS THE GRANTS TO BE SURE THAT THE RECIPIENT'S IN NEED ALIGN WITH THE GOALS OF THE ORGANIZATION. X X X 1 0 0 0 0 0 0 1 0 GAIL SCHULMAN CEO 385090 0 0 0 2575 0 5175 0 3260 0 396100 0 0 0 SUSAN LIT CFOO (UNTIL 12/31/21) 222156 0 2295 0 964 0 3048 0 34714 0 263177 0 0 0 ELAYNE WEINSTEIN CFO (FROM 1/1/22) 167628 0 1808 0 347 0 3639 0 34516 0 207938 0 0 0 TERRI GROGAN DIR., INDIV. GIVING (UNTIL 4/15/22) 134911 0 1450 0 173 0 1460 0 24396 0 162390 0 0 0 JILL SNIDER SR. PHILANTHROPIC ADVISOR 136420 0 1400 0 98 0 2819 0 12193 0 152930 0 0 0 PART I, LINE 4A WAYNE WELCH, DIRECTOR OF IT, LEFT THE POSITION ON 9/24/21. HE RECEIVED $14,199 IN SEVERANCE PAYMENT DURING CALENDAR YEAR 2021. THE TERMS AND CONDITIONS OF THIS AGREEMENT ARE AVAILABLE UPON REQUEST. PART I, LINE 7 EMPLOYEES RECEIVED BONUSES IN LIEU OF COMPENSATION INCREASES FOR THE PRIOR YEAR. THESE BONUSES ARE REPORTED IN THE 2021 W-2'S AND ARE REPORTED IN PART II, COLUMN B(II). X 16 136866 FMV X 569574 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS OR CONTRIBUTORS FOR FOOD INVENTORY IS NOT DETERMINABLE DUE TO LARGE QUANTITY OF FOOD DONATED BY MULTIPLE DONORS TO THE ORGANIZATION. THE NUMBER OF STOCK DONATIONS IS BASED ON THE NUMBER OF GIFTS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS ARE PRESENTED WITH THE COMPLETED FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EVERY 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 15 THE 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 THEN SENT TO THE COMPENSATION COMMITTEE FOR INPUT AND/OR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, THE FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION THE FORM 990 WITHOUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN TRUSTS -150,590. GAIN ON EXTINGUISHMENT OF DEBT 3,310,136. JEWISH FAMILY & CHILDREN'S FOUNDATION INC 1430 MAIN STREET WALTHAM MA 02451 233124450 HOLDS BUSINESS PROPERTY MA 501(C)(3) LINE 12B, II JEWISH FAMILY & CHILDREN'S SERVICE INC 1 CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST MA JEWISH FAMILY & CHILDREN'S SERVICE T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1