2021-08-13T09:07:44-05:00 2020-09-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 02129 990 2019-10-01 042104356 JEWISH FAMILY & CHILDREN'S SERVICE INC JEWI 7816475327 1430 MAIN STREET WALTHAM MA 02451 SUSAN LIT CFOO 7816475327 2021-08-13 1 KAREN LO P01434915 6179129000 2021-08-12 2019 2022-09-23 18:48:47Z GAIL SCHULMAN 1430 MAIN STREET WALTHAM MA 02451 26950161 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. 28 28 441 2300 -52628 -52628 8039253 7845201 16504009 17378143 665589 316754 -264348 -91307 24944503 25448791 14000 14000 0 0 17824194 17442192 0 0 1436571 8332768 8382558 26170962 25838750 -1226459 -389959 29412054 33212606 2869552 6467286 26542502 26745320 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 8048400 7392036 SERVICES FOR PEOPLE WITH DISABILITIES: JF&CS CHAI DISABILITY SERVICES PROMOTES COMMUNITY, HOUSING, ACCESS, AND INDEPENDENCE FOR PEOPLE OF ALL ABILITIES. IT PROVIDES RESIDENTIAL SERVICES, DAY AND WORK PROGRAMMING, SOCIAL PROGRAMMING, CASE MANAGEMENT AND 1:1 SKILLS COACHING. FOR FAMILIES THAT ARE IMPACTED BY DISABILITIES WE PROVIDE INFORMATION AND REFERRAL, FAMILY CONSULTATION, AND GROUP RESPITE ACTIVITIES FOR CHILDREN WITH MULTIPLE DISABILITIES. OUR PROGRAMS ARE GROUNDED IN THE BELIEF THAT ALL PEOPLE SHOULD LIVE WITH DIGNITY IN THE COMMUNITY AND ENJOY THE RIGHTS AFFORDED THEIR PEERS REGARDLESS OF THEIR DIFFERENCES. SERVICES REFLECT THE VALUES OF INDIVIDUAL AUTONOMY, COMMUNITY INCLUSION, AND CARE CONTINUITY. JF&CS PROGRAMS ALSO MAKE IT POSSIBLE FOR JEWISH PEOPLE WITH DISABILITIES TO MAINTAIN A JEWISH HOME AND PARTICIPATE IN CULTURAL AND RELIGIOUS ACTIVITIES IN THE MANNER THAT IS MOST MEANINGFUL FOR THEM. 6657049 6783376 CARE FOR THE ELDERLY: JF&CS PROVIDES AN EXTENSIVE CONTINUUM OF SERVICES FOR SENIORS. WE OFFER COMPREHENSIVE, COMPASSIONATE GERIATRIC CARE TO HELP SENIOR ADULTS LIVE HEALTHY, INDEPENDENT, AND MEANINGFUL LIVES. OUR SERVICES INCLUDE SUPPORT AND EDUCATION FOR THE TRANSITIONS OF AGING AS WELL AS SHORT AND LONG-TERM CARE, GERIATRIC CARE MANAGEMENT, AND SUPPORT FOR PEOPLE WITH ALZHEIMER'S OR PARKINSON'S AND THEIR CAREGIVERS. THE JF&CS GROUP ADULT FOSTER CARE PROGRAM PROVIDES ASSISTANCE WITH ACTIVITIES OF DAILY LIVING IN A CONGREGATE SETTING TO ELDERLY AND/OR DISABLED MASSHEALTH RECIPIENTS. SERVICES ARE PROVIDED BY PERSONAL CARE HOMEMAKERS SEVEN DAYS PER WEEK, AND ARE SUPERVISED BY A REGISTERED NURSE AND A SOCIAL WORKER/CASE MANAGER. 3421177 14000 2825663 THE CENTER FOR EARLY RELATIONSHIP SUPPORT/HEALTHY FAMILIES: THE CENTER FOR EARLY RELATIONSHIP SUPPORT (CERS) IS A CENTER OF EXCELLENCE FOR DIRECT SERVICES, TRAINING, SUPERVISION, AND CONSULTATION THAT FOCUS ON THE EARLIEST INFANT-PARENT RELATIONSHIP. CERS PROMOTES THE HEALTHY DEVELOPMENT OF FAMILIES AT THE EARLIEST STAGES WITH PROGRAMS FOR NEW PARENTS. WE OFFER GUIDANCE, SUPPORT, INTERVENTIONS AND CONSULTATIONS ON PARENT/YOUNG CHILD RELATIONSHIP ISSUES INCLUDING INFANT CARE, FEEDING, SLEEP, AND POSTPARTUM DEPRESSION. HEALTHY FAMILIES PROVIDES SERVICES FOR YOUNG PARENTS. THIS PROGRAM OFFERS FREE HOME VISITS AND GROUP SUPPORT FOR FIRST TIME PARENTS WHO ARE UNDER 21 YEARS OLD AND THEIR FAMILIES. PARENTS DEVELOP A SPECIAL RELATIONSHIP WITH A HOME VISITOR WHO PROVIDES SUPPORT TO THE FAMILY, INFORMATION ON CHILD DEVELOPMENT, AND ACCESS TO COMMUNITY RESOURCES. PARENTS MAY RECEIVE SERVICES UNTIL THEIR CHILD'S THIRD BIRTHDAY. 2315831 377068 IN ADDITION TO PROGRAMS SERVING PARTICULARLY VULNERABLE POPULATIONS INCLUDING CHILDREN AND ADULTS WITH DISABILITIES OR MENTAL ILLNESS, NEW MOTHERS AND THEIR INFANTS, AND SENIORS LIVING WITH CHRONIC CONDITIONS, JF&CS HAS NUMEROUS OTHER PROGRAMS INCLUDING PROVIDING ASSISTANCE TO PEOPLE EXPERIENCING FINANCIAL CRISIS, FOOD INSECURITY, OR DOMESTIC ABUSE. OUR SERVICES ARE LIFELINES THAT HELP PEOPLE FEED THEIR FAMILIES, HEAT THEIR HOMES, KEEP ROOFS OVER THEIR HEADS, AND ADJUST TO CHANGES IN THE FAMILY. THESE PROGRAMS ARE DESIGNED TO PROVIDE THE TOOLS FAMILIES NEED TO MAKE CHANGES, BECOME SELF-SUFFICIENT, AND MEET THEIR BASIC NEEDS INDEPENDENTLY. 2315831 377068 20442457 1 1 0 1 0 0 0 0 1 1 1 1 0 1 1 1 0 1 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 175 0 1 441 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X SUSAN LIT CFOO 7816475327 1430 MAIN STREET WALTHAM MA 02451 WENDY WILSKER CHIEF ADVANCEMENT OFFICER 36.25 0.00 X 238324 0 38888 RIMMA ZELFAND FORMER CEO 0.00 0.00 X 209035 0 18025 CARL ZACK INTERIM CEO (UNTIL 1/5/2020) 35.25 1.00 X 224028 0 828 IRA SCHOR COO (UNTIL 4/30/2020) 36.25 0.00 X 184240 0 7324 ELAYNE WEINSTEIN INTERIM CFO (UNTIL 5/3/20), DIR. OF FINANCE 35.25 1.00 X 125338 0 38418 WAYNE WELCH DIRECTOR OF INFORMATION TECHNOLOGY 36.25 0.00 X 140202 0 11192 BRUCE HASKIN FORMER CFO 25.75 0.00 X 111147 0 20381 TERRI GROGAN DIRECTOR OF INDIVIDUAL GIVING 33.00 0.00 X 117559 0 1891 MEREDITH JOY DIVISION DIRECTOR 36.25 0.00 X 105142 0 23392 SUSAN ABRAHAM DIRECTOR 2.00 1.00 X 0 0 0 MATTHEW APPELSTEIN DIRECTOR 2.00 1.00 X 0 0 0 STEVEN BERNSTEIN DIRECTOR 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 KIMBERLY CREEM 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 2.00 1.00 X 0 0 0 ROBIN GROSS DIRECTOR 2.00 1.00 X 0 0 0 PENNY GOODMAN 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 ALAN LIPKIND DIRECTOR (UNTIL 6/2/2020) 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 JAMES RABB MD DIRECTOR 2.00 1.00 X 0 0 0 JAY D ROSENBAUM DIRECTOR 2.00 1.00 X 0 0 0 DAVID SANDS DIRECTOR 2.00 1.00 X 0 0 0 DAVID SCHECHTER DIRECTOR 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 SUSAN WILK DIRECTOR 2.00 1.00 X 0 0 0 STEVEN KAITZ 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 CLERK 2.00 1.00 X X 0 0 0 WAYNE USHMAN TREASURER 2.00 1.00 X X 0 0 0 STEVEN WEIL VICE PRESIDENT 2.00 1.00 X X 0 0 0 GAIL SCHULMAN CEO (FROM 1/6/2020) 35.25 1.00 X 0 0 0 SUSAN LIT CFOO (FROM 5/4/2020) 35.25 1.00 X 0 0 0 1455015 0 160339 11 1 1 0 HOME INSTEAD SENIOR CARE PENDLETON SQUARE 386 WMAIN ST STE NORTHBOROUGH MA 01532 HOME HEALTH CARE 116624 1 913973 6931228 558753 7845201 GOVERNMENT CONTRACTS 624100 9033317 9033317 SERVICE FEE INCOME 624100 5997749 5997749 GRANT INCOME 624100 1727947 1727947 RENTAL INCOME 532000 619130 619130 17378143 169212 -52628 221840 1512750 1365208 147542 147542 147542 44760 913973 136162 -91402 -91402 MISCELLANEOUS INCOME 900099 95 95 95 25448791 17378143 -52628 278075 14000 14000 617433 617433 13786154 10734914 2050445 1000795 141309 106180 25307 9822 1549129 1302965 193937 52227 1348167 1001135 252030 95002 168213 111455 54362 2396 130307 13560 116747 51000 51000 102761 102761 1939522 1803003 57319 79200 62484 42132 12697 7655 339199 257624 56358 25217 531469 470609 60860 589887 468457 103123 18307 133573 129187 2828 1558 21480 12864 3809 4807 23860 13165 9465 1230 444908 342448 86129 16331 201005 114096 79828 7081 FAMILY ASSISTANCE 2494283 2493283 1000 RENTAL EXPENSE 419252 419252 PROGRAM EXPENSE 132078 130105 1855 118 FOOD 131081 125017 4207 1857 466196 286006 128082 52108 25838750 20442457 3959722 1436571 256686 5176801 1459892 1014176 2582509 2244237 414533 422229 536426 459057 8854833 5801003 2860360 3053830 3210397 3512474 13176070 12087357 4915181 5242445 29412054 33212606 2432029 2946117 106930 251305 5593 6664 325000 3263200 2869552 6467286 X 14514039 14534528 12028463 12210792 26542502 26745320 29412054 33212606 X -389959 514285 78492 X 0 1 X 1 1 1 X 10769957 9097252 8052189 8039253 7845201 43803852 10769957 9097252 8052189 8039253 7845201 43803852 1727908 42075944 88638 191489 185964 237301 221840 925232 124064 123237 193520 127580 44855 613256 45342340 84208337 0.92800 0.92400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 51000 0 0 51000 0 PART II-B, LINE 1: DURING FY 2020, 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 5250443 397012 335694 206943 5776206 5225293 49115 143464 167429 5250443 5094991 9086 319425 198209 5225293 4057747 1026270 371443 360469 5094991 2549178 1465040 178818 135289 4057747 0.00000 0.51000 0.49000 1 0 4618906 2685886 1933020 293131 208492 84639 3691751 2906625 785126 251045 251045 3053830 JEWISH COMMUNITY ENDOWMENT POOL, LLP 12087357 F 12087357 SECURITY DEPOSITS 20314 RESTRICTED CASH 4634 DUE FROM JEWISH FAMILY & CHILDREN'S FOUNDATION 3468924 BENEFICIAL INTEREST IN TRUSTS 1577450 DEFERRED COMPENSATION PLAN ASSETS 127634 OTHER ASSETS 1622 LIFE INSURANCE POLICY 41867 5242445 PAYCHECK PROTECTION PROGRAM LOAN 3263200 3263200 X 26074969 514285 78492 592777 25482192 102761 -136162 -33401 25448791 26081324 345335 345335 25735989 102761 102761 25838750 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 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 78,492. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B -136,162. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B 136,162. EXPENSES REPORTED ON JEWISH FAMILY AND CHILDREN'S FOUNDATION TAX RETURNS 209,173. 1 0 0 0 0 0 0 0 0 0 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, PROGRAM SERVICES 14000 WIRE TRANSFER 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. BENEFIT DINNER - CANCELLED-COVID19 531432 531432 18028 CHAI EVENT DINNER 227547 182787 44760 32966 43004 1000 19583 1 199754 199754 21581 958733 913973 44760 32966 43004 1000 59192 136162 -91402 X X X 1 0 0 0 0 0 0 1 0 WENDY WILSKER CHIEF ADVANCEMENT OFFICER 225811 0 12000 0 513 0 4721 0 34167 0 277212 0 0 0 RIMMA ZELFAND FORMER CEO 28410 0 0 0 180625 0 574 0 17451 0 227060 0 0 0 CARL ZACK INTERIM CEO (UNTIL 1/5/2020) 219692 0 0 0 4336 0 0 0 828 0 224856 0 0 0 IRA SCHOR COO (UNTIL 4/30/2020) 182216 0 0 0 2024 0 3658 0 3666 0 191564 0 0 0 ELAYNE WEINSTEIN INTERIM CFO (UNTIL 5/3/20), DIR. OF FINANCE 125099 0 0 0 239 0 2755 0 35663 0 163756 0 0 0 WAYNE WELCH DIRECTOR OF INFORMATION TECHNOLOGY 140092 0 0 0 110 0 54 0 11138 0 151394 0 0 0 BRUCE HASKIN FORMER CFO 110033 0 0 0 1114 0 2356 0 18025 0 131528 0 0 0 PART I, LINE 4A RIMMA ZELFAND, CEO, LEFT THE POSITION ON 2/4/2019. SHE RECEIVED $180,451 IN SEVERANCE PAYMENT DURING THE CALENDAR YEAR 2019 AND IT IS REPORTED IN PART II, COLUMN (B)(III). THE TERMS AND CONDITIONS OF THIS AGREEMENT ARE AVAIBALE UPON REQUEST. PART I, LINE 7 WENDY WILSKER, CHEIF ADVANCEMENT OFFICER, RECIEVED A PEFORMANCE BASED BONUS OF $12,000 AT THE DISCRETION OF THE BOARD. X 14 87031 FMV X 471722 FMV 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 78,492. 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 CHARITABLE REMAINDER TRUST (1) S 55200 BOOK