2021-05-17T11:57:29-05:00 2020-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2019-07-01 770185734 OSHMAN FAMILY JEWISH COMMUNITY CENTER OSHM 6502238600 3921 FABIAN WAY PALO ALTO CA 94303 MARK HOLTZMAN CFO 6502238600 2021-05-12 1 MAGA E KISRIEV P01008919 4157810793 2019 2022-09-23 18:48:47Z ZACHARY BODNER 3921 FABIAN WAY PALO ALTO CA 94303 32772338 0 X WWW.PALOALTOJCC.ORG X 1960 CA TO ENRICH LIVES, BUILD COMMUNITY, AND INSPIRE JEWISH JOURNEYS. 21 21 374 95 0 0 7695438 15088779 21645542 16607716 134634 77367 -30763 -72552 29444851 31701310 848300 819569 0 0 12871460 13756402 0 0 2097290 18048403 15267624 31768163 29843595 -2323312 1857715 122704684 123210405 42270880 40954010 80433804 82256395 X SEE SCHEDULE O 0 1 8059209 0 8210120 FITNESS AND SPORTS PROGRAMS:THE OFJCC STRIVES TO ENHANCE FITNESS AND HEALTH FOR ALL BACKGROUNDS AND LEVELS IN OUR STATE-OF-THE-ART FACILITIES. THE FITNESS AND SPORTS PROGRAMS PROMOTE ACTIVE AND HEALTHY LIFESTYLES BY ENCOURAGING PHYSICAL ACTIVITY AND FOSTERING RELATIONSHIPS THROUGH SPORTS LEAGUES, SWIMMING PROGRAMS AND EXERCISE CLASSES FOR ALL AGES. CENTER MEMBERS MAY CHOOSE TO PARTICIPATE IN A PILATES CLASS, BRUSH UP ON THEIR STROKE WITH AN AQUATICS EXPERT OR DE-STRESS WITH MEDITATION, YOGA OR MASSAGE. THE ON-SITE NUTRITIONIST, PHYSICAL THERAPIST AND PERSONAL TRAINERS PROVIDE LONG-TERM TOOLS THAT ALLOW INDIVIDUALS TO IMPROVE THEIR QUALITY OF LIFE. OVER 4,000 FAMILIES BELONG TO THE SPORTS AND WELLNESS CENTER. 5459869 613132 4140840 EARLY CHILDHOOD EDUCATION PROGRAMS:THE EARLY CHILDHOOD DEPARTMENT AND PROGRAMS SERVES APPROXIMATELY 200 CHILDREN FROM THE AGES OF TWO YEARS TO FIVE YEARS. CLASSES ARE LED BY EARLY CHILDHOOD PROFESSIONALS WHO HELP PROVIDE OPPORTUNITIES FOR EACH CHILD TO WORK ON MASTERY OF THE PHYSICAL, INTELLECTUAL, SOCIAL AND EMOTIONAL TASKS THAT ARE APPROPRIATE TO HIS OR HER INDIVIDUAL LEVEL OF DEVELOPMENT. TOTS PROGRAMS ARE AVAILABLE FOR TODDLERS. PROGRAMS ALSO INCLUDE PARENT EDUCATION, AFTER SCHOOL ENRICHMENT PROGRAMS, EXTENDED DAY PROGRAMS FOR CHILDREN OF WORKING PARENTS AND FAMILY PROGRAMMING AT HOLIDAY TIMES. 1134608 30000 605848 SUMMER CAMP - WEEKLY SUMMER CAMP SESSIONS FOR YOUTH. SOME ARE TARGETED SPECIAL FOCUS CAMP SESSIONS. APPROXIMATELY 900 CHILDREN ATTEND EACH SUMMER. 8539146 176437 3650908 OTHER PROGRAMMING:THE OSHMAN FAMILY JCC CONDUCTS SEVERAL OTHER TYPES OF PROGRAMS AND EVENTS, INCLUDING ISRAELI FOCUSED PROGRAMS, ARTS AND CULTURE EVENTS AND CONCERTS, HEBREW SCHOOL, SCHOOL FOR PERFORMING ARTS, AND A VARIETY OF COMMUNITY PROJECTS TO ENGAGE AND SUPPORT THE LOCAL JEWISH COMMUNITY. 8539146 176437 3650908 23192832 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 1 0 0 0 0 1 114 0 1 374 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X MARK HOLTZMAN 6502238600 3921 FABIAN WAY PALO ALTO CA 94303 RIC RUDMAN BOARD CHAIR 1.00 X X 0 0 0 TALI RONEN FIRST VICE PRESIDENT 1.00 X X 0 0 0 REBECCA SHOMAIR VICE PRESIDENT 1.00 X X 0 0 0 ADAM TACHNER VICE PRESIDENT 1.00 X X 0 0 0 ANNE RUBIN SECRETARY 1.00 X X 0 0 0 RAYMOND STERN TREASURER 1.00 X X 0 0 0 NICOLE RUBIN IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 SABRINA BRAHAM BOARD MEMBER 1.00 X 0 0 0 MADELINE CHALEFF BOARD MEMBER 1.00 X 0 0 0 AMIR FAINTUCH BOARD MEMBER 1.00 X 0 0 0 GEORGE FARBER BOARD MEMBER 1.00 X 0 0 0 NATARA GAROVOY BOARD MEMBER 1.00 X 0 0 0 BEN GOLUB BOARD MEMBER 1.00 X 0 0 0 LINDA KURZ BOARD MEMBER 1.00 X 0 0 0 REINA RAMPELL BOARD MEMBER 1.00 X 0 0 0 RICHARD STROCK BOARD MEMBER 1.00 X 0 0 0 TED ZAGAT BOARD MEMBER 1.00 X 0 0 0 CAROL SAAL BOARD MEMBER 1.00 X 0 0 0 LEV MASS BOARD MEMBER 1.00 X 0 0 0 LAWRENCE SEEF BOARD MEMBER 1.00 X 0 0 0 GREG WALDORF BOARD MEMBER 1.00 X 0 0 0 ZACHARY BODNER CHIEF EXECUTIVE OFFICER 40.00 X 414622 0 49711 SALLY FLINCHBAUGH CHIEF OPERATING OFFICER 40.00 X 245968 0 16326 MARK HOLTZMAN CHIEF FINANCIAL OFFICER 40.00 X 219779 0 6529 SALLY PORUSH CHIEF PEOPLE OFFICER 40.00 X 203569 0 6615 SETH LESLIE CHIEF DEVELOPMENT OFFICER 40.00 X 190477 0 12339 NATHANIEL BERGSON-MICHELSON CHIEF MARKETING OFFICER 40.00 X 175977 0 11334 YEVGENY VINOKUR IT DIRECTOR 40.00 X 144327 0 12473 EDWARD BANCROFT JR DIRECTOR OF SALES & EVENT SERVICES 40.00 X 121224 0 8961 NITSA HORNSTEIN DIRECTOR OF WEB SERVICES 40.00 X 120205 0 4170 RAJPREET BADYAL CONTROLLER 40.00 X 119500 0 4060 RONIT JACOBS ICC DIRECTOR 40.00 X 115653 0 0 2071301 0 132518 18 0 1 0 EXOS COMMUNITY SERVICES LLC 25 HANOVER ROAD FLORHAM PARK NJ 07932 SPORTS AND WELLNESS 3682990 HIGHCOM SECURITY 1900 WEBSTER STREET OAKLAND CA 94612 SECURITY SERVICES 629122 HENSLEY EVENT RESOURCES 180 WEST HILL PLACE BRISBANE CA 94005 EVENT RENTALS 183222 DOUGLAS PARKING LLC 1330 BROADWAY OAKLAND CA 94612 VALET PARKING 104928 ACCO ENGINEERED SYSTEMS 6265 SAN FERNANDO RD DEPT 5147 GLENDALE CA 91201 FACILITY MAINTENANCE 104928 5 896318 2581490 11610971 318378 15088779 MEMBERSHIP DUES (FITNESS) 624110 6098226 6098226 EARLY CHILDHOOD EDUCATION 624110 4334376 4334376 SPORTS & WELLNESS 624110 2111894 2111894 CLUB J AFTER SCHOOL 624110 1623325 1623325 BEGED KEFET 624110 751938 751938 1687957 1687957 16607716 77367 77367 946796 824942 121854 121854 121854 51680 896318 246086 -194406 -194406 31701310 16607716 0 4815 X 819569 819569 1553245 1162354 272871 118020 10264809 7729146 1769097 766566 116728 77954 26482 12292 964726 688503 206590 69633 856894 676533 123861 56500 102819 6818 96001 56805 56805 5543367 5137909 246293 159165 379747 303847 53812 22088 781921 670003 72615 39303 79971 37246 39585 3140 1188300 879411 158587 150302 78854 76842 2012 98601 85094 10144 3363 1290639 865783 293170 131686 3523245 2415476 740373 367396 193141 132715 40374 20052 PROGRAM FOOD 596702 574847 21855 PROGRAM ACTIVITIES & EV 475984 358175 117809 PROGRAM SUPPLIES 394469 371671 48 22750 MERGER COSTS 293312 293312 189747 122936 53453 13358 29843595 23192832 4553473 2097290 620769 646547 2273288 4662110 3094747 4834117 280488 201275 1073245 1245229 145482445 37366823 111090887 108115622 4224425 3460081 46835 45424 122704684 123210405 2744391 2093125 1753827 2034064 37772662 36826821 42270880 40954010 X 69555305 67586399 10878499 14669996 80433804 82256395 122704684 123210405 1857715 -35124 0 X 0 1 X 1 0 X 12984374 6448044 8387998 7695438 15088779 50604633 19100922 20087346 20770111 21645542 16607716 98211637 32085296 26535390 29158109 29340980 31696495 148816270 1023220 729406 1183750 1099433 706890 4742699 0 1023220 729406 1183750 1099433 706890 4742699 144073571 1145935 1071261 1117713 1329279 1024163 5688351 1145935 1071261 1117713 1329279 1024163 5688351 158031 115359 52922 46745 51680 424737 33389262 27722010 30328744 30717004 32772338 154929358 0.92990 0.92250 0.03670 0.03920 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING EVENTS - 2015 AMOUNT: $ 158,031. 2016 AMOUNT: $ 115,359. 2017 AMOUNT: $ 52,922. 2018 AMOUNT: $ 46,745. 2019 AMOUNT: $ 51,680. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 615150 615150 615150 615150 615150 615150 615150 615150 615150 615150 0.00000 0.00000 1.00000 1 0 23113785 23113785 116768834 32787984 83980850 84164 61334 22830 1762851 1462937 299914 3752811 3054568 698243 108115622 X 31917645 -35124 -819569 -854693 32772338 -1071028 -1071028 31701310 30095054 1071028 1071028 29024026 819569 819569 29843595 PART V, LINE 4: THE JCC HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT WILL ULTIMATELY PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. PART X, LINE 2: THE OFJCC HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. IN ADDITION, THE OFJCC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE OFJCC COULD BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, IF ANY, GENERATED BY ITS BUSINESS OPERATIONS NOT RELATED TO ITS EXEMPT STATUS. MANAGEMENT EVALUATED THE OFJCC'S TAX POSITIONS AND CONCLUDED THAT THE OFJCC HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD NOT TAKEN UNCERTAIN TAX PROVISIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSES RECLASSIFIED TO EXPENSES -819,569. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE -824,942. FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE -246,086. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE 824,942. FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 246,086. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSES RECLASSIFIED TO EXPENSES 819,569. ANNUAL GALA 947998 896318 51680 139873 45600 52140 8473 947998 896318 51680 139873 45600 52140 8473 246086 -194406 1 SUMMER CAMP SCHOLARSHIPS 14 30000 CLUB J AND OTHER SCHOLARSHIPS 40 161438 PRESCHOOL SCHOLARSHIPS 66 614131 SCHOOL FOR PERFORMING ARTS SCHOLARSHIPS 7 14000 PART I, LINE 2: THROUGH THE DONATIONS OF SOME OF OUR GENEROUS SUPPORTERS, OFJCC HAS BEEN ABLE TO ESTABLISH A FUND-A-NEED PROGRAM. SCHOLARSHIPS ARE AWARDED FOR OUR AWARD WINNING PRESCHOOL AND OUR SUMMER DAY CAMP. SCHOLARSHIPS ARE BASED ON NEED ONLY AND ARE AWARDED BY OUR FINANCIAL AID COMMITTEE UPON REVIEW OF MATERIALS SUBMITTED, I.E. APPLICATIONS, TAX RETURNS, W-2S, ETC. FOR SINGLE PARENT HOUSEHOLDS OR IN CASES WHERE BOTH PARENTS ARE EMPLOYED, BUT THE FAMILY STILL QUALIFIES FOR FINANCIAL AID, SCHOLARSHIPS ARE ALSO AWARDED FOR OUR AFTER-CARE PROGRAMS. X X X X 0 0 0 0 0 0 0 1 0 ZACHARY BODNER CHIEF EXECUTIVE OFFICER 414622 0 0 0 0 0 38000 0 11711 0 464333 0 0 0 SALLY FLINCHBAUGH CHIEF OPERATING OFFICER 230968 0 15000 0 0 0 7357 0 8969 0 262294 0 0 0 MARK HOLTZMAN CHIEF FINANCIAL OFFICER 219779 0 0 0 0 0 6529 0 0 0 226308 0 0 0 SALLY PORUSH CHIEF PEOPLE OFFICER 203569 0 0 0 0 0 6044 0 571 0 210184 0 0 0 SETH LESLIE CHIEF DEVELOPMENT OFFICER 190477 0 0 0 0 0 5701 0 6638 0 202816 0 0 0 NATHANIEL BERGSON-MICHELSON CHIEF MARKETING OFFICER 175977 0 0 0 0 0 5267 0 6067 0 187311 0 0 0 YEVGENY VINOKUR IT DIRECTOR 144327 0 0 0 0 0 4225 0 8248 0 156800 0 0 0 PART I, LINE 7 SMALL BONUSES PAID TO CERTAIN STAFF WERE BASED ON PAST ACHIEVEMENT. THE AMOUNTS WERE DETERMINED BY THE CEO. SENIOR MANAGEMENT BONUSES WERE APPROVED BY THE EXECUTIVE COMMITTEE. A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2013-03-13 45655000 REFINANCE 2007 BONDS 0 0 0 A 45655000 30231 45624769 2013 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 X 2 318378 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART III, LINE 1 THE OSHMAN FAMILY JCC IS A 21ST-CENTURY JEWISH NEIGHBORHOOD THAT STRENGTHENS AND INTEGRATES OUR JEWISH COMMUNITY AS WE EMBODY AN INCLUSIVE, CARING ENVIRONMENT THAT CELEBRATES THE DIVERSITY AND INNOVATIVE SPIRIT OF OUR REGION. OFFER OUTSTANDING CIVIC, EDUCATIONAL, RECREATIONAL, WELLNESS AND CULTURAL PROGRAMMING THAT SPEAKS TO OUR CORE VALUES AND COMMON CONCERNS AS MODERN JEWS. PARTNER WITH ESTABLISHED AND EMERGING JEWISH INSTITUTIONS AND COMMUNITIES TO MAKE OUR RESOURCES THE SHARED HUB OF THE BROADER COMMUNITY. FACILITATE CONNECTIONS WITH ISRAEL AND JEWS WORLDWIDE. FORM 990, PART III, LINE 3 THE JCC CAMPUS CLOSED ON MARCH 13, 2020. ANY PROGRAMMING THEREAFTER WAS CONDUCTED ONLINE, INCLUDING THE PRESCHOOL, FITNESS CLASSES AND CULTURAL EVENTS. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED TO REFLECT THE CHANGES ON QUALIFICATIONS OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B CERTAIN COMMITTEES TOOK MINUTES AND DOCUMENTED ACTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE OFJCC ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE CFO PRIOR TO FILING. THE CFO IN TURN POSTED THE DOCUMENT TO THE BOARD'S SECURE WEB PORTAL FOR BOARD MEMBERS. BOARD MEMBERS WERE ENCOURAGED TO REVIEW THE FORM 990 PRIOR TO ITS FILING, AND FORWARD ANY QUESTIONS THEY MAY HAVE TO THE CFO. THE CFO REFERRED THE QUESTIONS BACK TO THE ACCOUNTING FIRM WHEN NEEDED. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, ARE COVERED UNDER THE CONFLICT OF INTEREST (COI) POLICY. CONFLICT OF INTEREST IS MONITORED AND REVIEWED REGULARLY AT THE BOARD LEVEL. THE SENIOR MANAGEMENT TEAM CONSTANTLY LOOKS FOR CONFLICTS AND RAISES TO THE BOARD. IN CASE OF ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST OCCURS, THE INTERESTED PERSON SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS AND THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION SHALL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF CEO IS DETERMINED USING COMPARABILITY DATA AND BOARD MEMBERS VOTE ON THE COMPENSATION PACKAGE. CEO AND CFO COMPENSATION MUST BE APPROVED BY THE EXECUTIVE COMMITTEE ANNUALLY. COMPARABILITY DATA ARE ALSO UTILIZED TO DETERMINE THE COMPENSATION OF OTHER KEY ROLES. 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 FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). FORM 990, PART IX, LINE 11G PERFORMERS & INSTRUCTORS: PROGRAM SERVICE EXPENSES 548,215. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 75,443. TOTAL EXPENSES 623,658. EDUCATION & TRAINING: PROGRAM SERVICE EXPENSES 31,507. MANAGEMENT AND GENERAL EXPENSES 11,883. FUNDRAISING EXPENSES 2,590. TOTAL EXPENSES 45,980. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 34,274. MANAGEMENT AND GENERAL EXPENSES 11,800. FUNDRAISING EXPENSES 4,674. TOTAL EXPENSES 50,748. CONSULTING: PROGRAM SERVICE EXPENSES 541,866. MANAGEMENT AND GENERAL EXPENSES 26,602. FUNDRAISING EXPENSES 14,112. TOTAL EXPENSES 582,580. PARKING SERVICES: PROGRAM SERVICE EXPENSES 79,300. MANAGEMENT AND GENERAL EXPENSES 38,323. FUNDRAISING EXPENSES 11,805. TOTAL EXPENSES 129,428. SECURITY SERVICES: PROGRAM SERVICE EXPENSES 232,080. MANAGEMENT AND GENERAL EXPENSES 92,818. FUNDRAISING EXPENSES 29,710. TOTAL EXPENSES 354,608. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 3,670,667. MANAGEMENT AND GENERAL EXPENSES 64,867. FUNDRAISING EXPENSES 20,831. TOTAL EXPENSES 3,756,365. ICON-ISRAEL COLLABORATION NETWORK LLC 3921 FABIAN WAY PALO ALTO CA 94303 475623076 TECHNOLOGY & INNOVATION CA 742342 519090 OSHMAN FAMILY JEWISH COMMUNITY CENTER