2021-11-15T15:27:47-06:00 2020-12-31 410746749 CLIFTONLARSONALLEN LLP 475 REGENCY PARK SUITE 175 OFALLON IL 62269 990 2020-01-01 430681477 JEWISH COMMUNITY CENTER JEWI 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 LYNN WITTELS PRESIDENT/CEO 3144325700 2021-11-12 1 LYNN WITTELS 999009999 JEFF PARKER P00970069 6182331200 2021-11-12 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z LYNN WITTELS 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 23565856 0 X WWW.JCCSTL.COM X 1952 MO TO PROVIDE HEALTH AND WELFARE SERVICES TO THE ST. LOUIS COMMUNITY 32 32 804 356 0 0 5661307 10715680 16455952 6538649 567745 879542 296184 170157 22981188 18304028 507539 168167 0 0 12623330 10744429 0 0 808668 10967774 7393123 24098643 18305719 -1117455 -1691 71636897 72616938 3747926 4399694 67888971 68217244 X THE ST. LOUIS JEWISH COMMUNITY CENTER ENRICHES LIVES, BUILDS COMMUNITY, PROMOTES INCLUSIVITY AND CREATES MEANINGFUL JEWISH EXPERIENCES. 0 0 6857918 28426 4207122 HEALTH AND WELLNESS - THE JCC FITNESS DEPARTMENT SERVES A POPULATION AS DIVERSE AS ST LOUIS ITSELF. WE HAVE ALL AGES, RELIGIONS, ETHNICITIES REPRESENTED IN A COMMON GOAL OF SELF IMPROVEMENT AND FOSTERING A STRONGER COMMUNITY. WITHIN THE WALLS OF OUR TWO ST. LOUIS LOCATIONS, WE PROVIDE HUNDREDS OF GROUP EXERCISE CLASSES, SMALL GROUP PERSONAL TRAINING AND ONE-ON-ONE PERSONAL TRAINING AS WELL AS A WELL-EQUIPPED FITNESS CENTER. IN 2020, WE WERE FORCED TO CLOSE OUR DOORS FOR THREE MONTHS AND OUR MEMBERS ARE NOW BEGINNING TO RETURN FOLLOWING THE PANDEMIC. PRIOR TO THE PANDEMIC, WE SERVED MORE THAN 16,000 MEMBERS AND AVERAGED OVER 50,000 ENTRY SCANS PER MONTH. WHILE WE CATER TO MANY CLIENTS, WE EMPHASIZE INDIVIDUALITY THROUGH OUR PRIVATE CONSULTATIONS FOR EVERY MEMBER. WHEN THE PANDEMIC IMPACTED OUR MEMBERS' ABILITY TO WORK OUT REGULARLY, WE LAUNCHED OUR VIRTUAL GROUP EXERCISE CLASSES WHICH CONTINUE TODAY. 2922318 120889 1544792 EARLY CHILDHOOD EDUCATION - THE JCC EARLY CHILDHOOD CENTER, IN PARTNERSHIP WITH OUR FAMILIES, IS COMMITTED TO PROVIDING QUALITY CARE AND EDUCATION THAT EMBRACES THE DEVELOPMENT OF CHILDREN'S MIND, BODY AND SOUL. WE STIMULATE THE MINDS OF YOUNG CHILDREN THROUGH AN INNOVATIVE AND INDIVIDUALIZED CURRICULUM IMPLEMENTED BY A WELL-TRAINED STAFF IN A SAFE, NURTURING, AND DEVELOPMENTALLY APPROPRIATE ENVIRONMENT. CHILDREN DEVELOP THEIR BODIES AND ARE ENCOURAGED TO ADOPT HEALTHY LIFESTYLE HABITS THROUGH A PHYSICAL EDUCATION PROGRAM THAT UTILIZES THE BEST OF THE JCC'S RESOURCES IN FITNESS, RECREATION, AND AQUATICS. THE SOUL IS NURTURED THROUGH LIVING JEWISH VALUES AND JEWISH EXPERIENCES IN AN ENVIRONMENT THAT APPRECIATES AND RESPECTS THE DIVERSITY OF THE CHILDREN AND THEIR FAMILIES PARTICIPATING IN OUR PROGRAM. IN 2020, THE EARLY CHILDHOOD CENTER SERVED OVER 246 CHILDREN BETWEEN BOTH JCC LOCATIONS. RECOGNIZING THAT NOT ALL FAMILIES CAN AFFORD HIGH QUALITY CARE AND EDUCATION FOR THEIR CHILDREN, THE JCC PROVIDED OVER $265,000 IN FINANCIAL ASSISTANCE TO OUR FAMILIES. BOTH FACILITIES ARE ACCREDITED BY MISSOURI VOLUNTARY ACCREDIATION AND UTILIZE THE PROJECT CONSTRUCT CURRICULUM. 671873 17455 365848 DAY CAMP - THE MISSION OF THE J DAY CAMPS IS TO PROVIDE A FUN, SAFE, AND INCLUSIVE COMMUNITY FOR ALL CAMPERS AND STAFF. THROUGH INNOVATIVE PROGRAMMING OUR EXPERT STAFF PROMOTES PHYSICAL AND EMOTIONAL DEVELOPMENT AND IMPARTS UNIVERSAL JEWISH VALUES. THE J DAY CAMPS' ENRICHING EXPERIENCE ALLOWS ITS PARTICIPANTS TO DEVELOP VALUABLE SKILLS, MEANINGFUL FRIENDSHIPS AND LIFELONG MEMORIES. IN 2019, THE J DAY CAMPS SERVED NEARLY 1,000 CHILDREN AGES 3-15 BETWEEN BOTH OF OUR FACILITIES IN CHESTERFIELD AND CREVE COEUR. IN 2020, WE SIGNIFICANTLY REDUCED THE NUMBER OF CAMPERS TO ENSURE A SAFE AND HEALTHY ENVIRONMENT DURING THE EARLY STAGES OF THE PANDEMIC. EACH SUMMER, THE JCC (WITH ASSISTANCE FROM THE PRODUCTIVE LIVING BOARD OF ST. LOUIS COUNTY) IS ABLE TO PROVIDE SHADOW COUNSELORS AT NO ADDITIONAL COST TO PARENTS SO THAT CHILDREN WITH DEVELOPMENTAL AND PHYSICAL DISABILITIES CAN PARTICIPATE IN OUR PROGRAMS. CONSISTENT WITH THE JCC MISSION, WE ALSO ALLOCATE FINANCIAL ASSISTANCE TO MAKE THE DAY CAMP EXPERIENCE MORE ACCESSIBLE TO EVERYONE. THE J DAY CAMPS ARE ONE OF A HANDFUL OF DAY CAMPS IN THE ST. LOUIS COMMUNITY ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. 972152 0 135137 CAMP SABRA - CAMP SABRA IS THE PREMIER JEWISH RESIDENT CAMP IN NORTH AMERICA BUILDING UPON OUR RICH TRADITIONS WHICH BEGAN IN 1938. SABRA IS A MAGICAL COMMUNITY THAT FOSTERS LIFE-LONG FRIENDSHIPS, JEWISH IDENTITY, AND ENCOURAGES SOCIAL AND PHYSICAL GROWTH. SABRA ACCOMPLISHES THIS BY EMPLOYING HIGHLY QUALIFIED, WELL-TRAINED STAFF WHO UTILIZE OUR UNIQUE FACILITIES TO PROVIDE THESE EXPERIENCES. OUR FAMILIES CONTINUE TO TELL US THROUGH SURVEYS WHICH BENCHMARK OUR PERFORMANCE AGAINST OTHER CAMPS THAT OUR PROGRAMMING (OUTDOOR ADVENTURE/EDUCATION, CULTURAL PROGRAMMING, WATER AND LAND SPORTS) AND STAFF QUALITY IS SUPERIOR TO OTHER CAMPS. IN 2019, CAMP SABRA SERVED NEARLY 750 CHILDREN FROM 21 DIFFERENT STATES ACROSS THE COUNTRY AND 3 FOREIGN COUNTRIES. RECOGNIZING THE IMPORTANCE OF A CAMP EXPERIENCE FOR ALL CHILDREN, REGARDLESS OF ECONOMIC RESOURCES - THE JCC PROVIDED OVER $110,000 IN FINANCIAL ASSISTANCE TO MAKE THE SABRA EXPERIENCE MORE ACCESSIBLE TO EVERYONE. THE COVID PANDEMIC FORCED US TO PIVOT IN 2020 WHEN WE OFFERED WEEK-LONG FAMILY CAMPS (SEVERAL FAMILIES EACH WEEK), CONSISTENT WITH COVID PROTOCOLS AT THE TIME. CAMP SABRA IS ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. 581636 0 148671 CULTURAL ARTS - THE JCC HAS A RICH TRADITION IN BRINGING JEWISH CULTURAL OPPORTUNITIES TO ITS MEMBERS AND THE ST. LOUIS COMMUNITY. IN MAINTAINING THAT LONG STANDING TRADITION, THE FOCUS OF THE ROSWELL AND WILMA MESSING CULTURAL ARTS DEPARTMENT HAS BEEN ON THEATRE, FILM AND LITERATURE. THE ST. LOUIS JEWISH BOOK FESTIVAL ALLOWS PROMINENT AUTHORS TO SHOWCASE THEIR LATEST WORKS AND LETS THE READERS GET UP CLOSE AND PERSONAL. IN A TYPICAL YEAR, MORE THAN 35 AUTHORS VISIT THE FESTIVAL WITH A CONCENTRATION DURING JEWISH BOOK MONTH (NOVEMBER). IT IS AMONG THE LARGEST JEWISH BOOK FESTIVALS IN THE COUNTRY WITH AUDIENCES OF MORE THAN 6,000 ANNUALLY. OUR NEW JEWISH THEATRE HAS NUMEROUS AWARDS IN RECOGNITION OF THE QUALITY OF OUR PROFESSIONAL THEATRE PROGRAM -- CAPTURING MANY HIGH HONOR AWARDS SUCH AS OUTSTANDING ACTRESS, OUTSTANDING SUPPORTING ACTOR AND OUTSTANDING DIRECTOR OF A PLAY. THIS PROGRAM PRODUCES A FULL SEASON OF FIVE SHOWS ANNUALLY WHICH ARE SEEN BY MORE THAN 6,000 AUDIENCE MEMBERS. THE ST. LOUIS JEWISH FILM FESTIVAL BRINGS POIGNANT FILMS AND FILMMAKERS, AS THEY RELATE TO JEWISH VALUES, CULTURE AND/OR HISTORY AND IS ATTENDED BY OVER 2,500 ANNUALLY. THE J'S YOUTH THEATRE PROGRAM INTRODUCES THE FUN OF PERFORMING IN FRONT OF A LIVE AUDIENCE WHILE TEACHING ST. LOUIS CHILDREN ALL ABOUT DRAMA, COSTUMING AND THEATRICS. THEATRE UNLIMITED, A PROGRAM DESIGNED FOR ADULTS WITH DISABILITIES, HAS BROUGHT THE EXCITEMENT OF THEATRICAL PERFORMING TO LIFE! PARTICIPANTS ACT, SING, DANCE AND SHINE ON CENTER STAGE, ALL IN A BARRIER-FREE SETTING. THE JCC ALSO PROVIDES JEWISH EDUCATIONAL AND OUTREACH PROGRAMS THROUGH ITS CENTER OF JEWISH LIFE AND NISHMAH: THE ST. LOUIS JEWISH WOMEN'S PROJECT, WHICH ENRICH SOULS, MINDS AND SPIRITS TO THOUSANDS MORE COMMUNITY MEMBERS ANNUALLY. IN 2020, MOST OF OUR PROGRAMS WERE OFFERED VIRTUALLY RATHER THAN IN PERSON, HOWEVER, YOUTH THEATRE AND NEW JEWISH THEATRE PRODUCTIONS WERE SUSPENDED DUE TO THE PANDEMIC. 2849203 1397 237155 OTHER PROGRAMS INCLUDING JEWISH COMMUNITY LIFE AND SENIOR ADULT 4402991 1397 520963 14855100 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 804 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JEWISH COMMUNITY CENTER 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 63146 GREG W SIWAK BOARD CHAIR 1.00 X X 0 0 0 CYNTHIA L ALBIN VICE CHAIR 1.00 X X 0 0 0 STUART L BLOCK VICE CHAIR 1.00 X X 0 0 0 JEFF COHEN VICE CHAIR 1.00 X X 0 0 0 W TED ISAACS VICE CHAIR 1.00 X X 0 0 0 ARTHUR E WEISS TREASURER 1.00 X X 0 0 0 ANDY SANDLER ASST TREASURER 1.00 X X 0 0 0 DEBBIE LEFTON SECRETARY 1.00 X X 0 0 0 JENNY HOFFMAN-MENTLE ASST SECRETARY 1.00 X X 0 0 0 RON ABELES DIRECTOR 1.00 X 0 0 0 MARC ALPER DIRECTOR 1.00 X 0 0 0 MIKE FERMAN DIRECTOR 1.00 X 0 0 0 TED FLOM DIRECTOR 1.00 X 0 0 0 WILL GOLDSTEIN DIRECTOR 1.00 X 0 0 0 RACHEL KATZMAN DIRECTOR 1.00 X 0 0 0 THOM KUHN DIRECTOR 1.00 X 0 0 0 ABBY KUSHNIR DIRECTOR 1.00 X 0 0 0 BONNIE MANN DIRECTOR 1.00 X 0 0 0 JACOB MUROV DIRECTOR 1.00 X 0 0 0 MANNE PALAN DIRECTOR 1.00 X 0 0 0 BRIAN I PULTMAN DIRECTOR 1.00 X 0 0 0 STEVE ROSENZWEIG DIRECTOR 1.00 X 0 0 0 JANE RUBIN DIRECTOR 1.00 X 0 0 0 BRYAN SANGER DIRECTOR 1.00 X 0 0 0 MICHELLE SCHWERIN DIRECTOR 1.00 X 0 0 0 JUDI SCISSORS DIRECTOR 1.00 X 0 0 0 LORI SHEINBEIN DIRECTOR 1.00 X 0 0 0 TRACEY SINGER DIRECTOR 1.00 X 0 0 0 JILL STARR DIRECTOR 1.00 X 0 0 0 JULIE B STERN DIRECTOR 1.00 X 0 0 0 MARC WALLIS DIRECTOR 1.00 X 0 0 0 DAVID WRIGHT DIRECTOR 1.00 X 0 0 0 LYNN WITTELS PRESIDENT & CEO 40.00 X 337716 0 10692 MARK JOHNSON CONTROLLER 40.00 X 104781 0 0 CRAIG NEUMAN DIRECTOR OF PRORAMMING 40.00 X 109600 0 8979 RACHEL SIMONEAU DIRECTOR OF DEVELOPMENT 40.00 X 154564 0 0 TERRI GROSSMAN DIRECTOR OF CAMP 40.00 X 102867 0 8979 809528 0 28650 5 0 1 0 ABM PO BOX 74008829 CHICAGO IL 60674 JANITORIAL SERVICES 159754 EPS NETWORKS 58 PROGRESS PARKWAY MARYLAND HEIGHTS MO 63043 COMPUTER SERVICE 154440 WESTPORT POOLS 156 WELDON PARKWAY MARYLAND HEIGHTS MO 63043 POOL SERVICE 151582 PAYCOM SOFTWARE INC 7501 W MEMORIAL RD OKLAHOMA CITY OK 73142 PAYROLL SERVICE 148099 TRACTION REC TECHNOLOGIES 2700 PRODUCTION WAY 5TH FLOOR BUMABY BC CA SOFTWARE 100395 5 642534 53122 10020024 381567 10715680 MEMBERSHIP DUES 900099 2996292 2996292 EARLY CHILDHOOD 900099 1544792 1544792 HEALTH & WELLNESS 900099 1210830 1210830 DAY CAMP 900099 365848 365848 CULTURAL ARTS 900099 148671 148671 272216 272216 6538649 48375 48375 70081 0 70081 70081 70081 5495010 499538 5145855 17526 349155 482012 831167 831167 98447 53122 98447 0 MISCELLANEOUS 900099 100076 100076 100076 18304028 6638725 0 949623 168167 168167 453189 69682 244144 139363 8152334 7198870 601288 352176 315015 266074 30948 17993 1221033 1031331 119958 69744 602858 509196 59227 34435 40480 9611 30869 54284 12889 41395 20526 9141 8772 2613 489376 116189 373172 15 99088 44126 42346 12616 477127 148950 286747 41430 1555912 1457866 94953 3093 32929 30194 2678 57 2777 1237 1187 353 2904246 2700949 203297 480589 450305 29328 956 FOOD 321481 235589 66480 19412 MISCELLANEOUS 233503 108406 95538 29559 BANK & CREDIT CARD FEES 172190 76681 73586 21923 SUPPLIES 170111 54760 111500 3851 338504 154887 124538 59079 18305719 14855100 2641951 808668 7044 7044 3675959 11176186 6797643 6855966 515612 280185 395360 333415 85199928 38516228 49041585 46683700 10164699 6384783 377541 268738 661454 626921 71636897 72616938 1476058 1030368 1720667 1747091 157895 1000000 393306 622235 3747926 4399694 X 55276148 55067889 12612823 13149355 67888971 68217244 71636897 72616938 -1691 325944 4020 0 X X 0 1 X 1 0 X 12399386 22095359 12002118 5661307 10715680 62873850 9768135 9165475 10107712 16455952 6538649 52035923 22167521 31260834 22109830 22117259 17254329 114909773 326686 203211 96525 31382 212771 870575 0 326686 203211 96525 31382 212771 870575 114039198 296726 270625 270240 277009 118456 1233056 296726 270625 270240 277009 118456 1233056 165037 217112 169241 107266 100076 758732 22629284 31748571 22549311 22501534 17472861 116901561 0.97550 0.97640 0.01050 0.01170 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2016 AMOUNT: $ 165,037. 2017 AMOUNT: $ 217,112. 2018 AMOUNT: $ 169,241. 2019 AMOUNT: $ 107,266. 2020 AMOUNT: $ 100,076. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5580997 26095 324813 125101 5806804 5884789 71827 758541 1134160 5580997 6052750 14755 -182716 5884789 5368990 24199 659561 6052750 5030419 25067 313504 5368990 0.81960 0.18040 1 0 2591496 2591496 72628159 31386264 41241895 364386 364385 1 8656585 6760500 1896085 959302 5079 954223 46683700 ACCRUED PENSION 526378 DEFERRED COMPENSATION 95857 622235 18445299 325944 4020 329964 18115335 20526 168167 188693 18304028 18117026 0 18117026 20526 168167 188693 18305719 PART V, LINE 4: USED AS REQUIRED BY DONOR INTENTIONS AND JCC SPENDING POLICIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED TO EXPENSE 168,167. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED FROM REVENUE 168,167. J'LA FUNDRAISING GALA 95013 37185 57828 27500 2250 19488 8590 FFL 56556 15937 40619 11460 12753 9916 6490 151569 53122 98447 38960 15003 29404 15080 98447 0 1 SCHOLARSHIPS-DAY CAMP 37 17455 SCHOLARSHIPS-EARLY CHILDHOOD 24 120889 SCHOLARSHIPS-HEALTH & WELLNESS 2 51 SCHOLARSHIPS-JEWISH COMMUNITY LIFE 4 250 SCHOLARSHIPS-SENIOR ADULT 2 1147 SCHOLARSHIPS - MEMBERSHIP 130 28375 PART I, LINE 2: THE JEWISH COMMUNITY CENTER HAS A SCHOLARSHIP PROGRAM BY WHICH PEOPLE APPLY FOR NEED BASED SCHOLARSHIPS FOR MEMBERSHIP, EARLY CHILDHOOD, DAY/RESIDENT CAMP AND OTHER PROGRAMS. X X X X 0 0 0 0 0 0 0 1 0 LYNN WITTELS PRESIDENT & CEO 290080 0 32500 0 15136 0 0 0 10692 0 348408 0 0 0 RACHEL SIMONEAU DIRECTOR OF DEVELOPMENT 149564 0 5000 0 0 0 0 0 0 0 154564 0 0 0 PART I, LINE 7 THE ORGANIZATION PAID PERFORMANCE BASED BONUSES. X 19 381567 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 ALL BOARD MEMBERS ARE INDEPENDENT. NONE OF THE BOARD MEMBERS RECEIVED COMPENSATION FOR BEING ON THE BOARD. HOWEVER, THERE ARE SOME FAMILY RELATIONSHIPS. ANDY SANDLER AND MONTE SANDLER - FAMILY RELATIONSHIP GREG SIWAK, TODD SIWAK & MARTY OBERMAN - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS PREPARED AND REVIEWED BY JCC STAFF AND EXTERNAL AUDITOR, IT IS SHARED WITH THE AUDIT COMMITTEE AND THEN THE BOARD OF DIRECTORS PRIOR TO THE FINAL FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE JCC BOARD SIGNS AND DISCLOSES A CONFLICT OF INTEREST POLICY. WE ALSO HAVE AN EMPLOYEE CONFLICT OF INTEREST POLICY. WE FOLLOW THE GUIDELINES ESTABLISHED IN THOSE POLICIES WHEN A POTENTIAL CONFLICT OF INTEREST ARISES. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS BY CONTRACT PER APPROVAL BY THE EXECUTIVE COMMITTEE WHO ARE ALL INDEPENDENT WITH REGARDS TO THIS PROCESS. THE CONTRACT AMOUNT IS DETERMINED BY COMPARING COMPENSATION PLANS OF ORGANIZATIONS SIMILAR IN SIZE, FUNCTION, AND GEOGRAPHIC AREA. THE COMPENSATION FOR OTHER OFFICERS (CFO) IS BASED ON SEVERAL FACTORS, INCLUDING MARKET CONDITIONS, SCOPE OF RESPONSIBILITY AND PERFORMANCE. THESE REVIEWS WERE LAST CONDUCTED IN 2018. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST BY CONTACTING THE EXECUTIVE OFFICES OF THE JEWISH COMMUNITY CENTER. FORM 990, PAGE 12, PART XII, LINE 2C IT IS THE POLICY OF THE JCC TO ARRANGE FOR AN ANNUAL AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS TO BE CONDUCTED BY AN INDEPENDENT ACCOUNTING FIRM. THE INDEPENDENT ACCOUNTING FIRM SELECTED BY THE JCC WILL BE REQUIRED TO COMMUNICATE DIRECTLY WITH THE ORGANIZATION'S AUDIT COMMITTEE UPON THE COMPLETION OF THEIR AUDIT. IN ADDITION, MEMBERS OF THE AUDIT COMMITTEE ARE AUTHORIZED TO INITIATE COMMUNICATION DIRECTLY WITH THE INDEPENDENT ACCOUNTING FIRM. AUDITED FINANCIAL STATEMENTS, INCLUDING THE AUDITOR'S OPINION THEREON, WILL BE SUBMITTED AND PRESENTED TO THE AUDIT COMMITTEE BY THE INDEPENDENT ACCOUNTING FIRM. AFTER THE FINANCIAL STATEMENTS HAVE BEEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, THE AUDIT CHAIR PRESENTS IT TO THE BOARD OF DIRECTORS. THE MEMBERSHIP OF THE JCC AUDIT COMMITTEE, SIZE OF COMMITTEE AND TENURE OF MEMBERS SHALL BE DETERMINDED IN ACCORDANCE WITH THE AUDIT COMMITTEE CHARTER AND THE JCC BY-LAWS. THE AUDIT COMMITTEE WILL ASSIST THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE IN FULFILLING ITS OVERSIGHT RESPONSIBILITY BY MONITORING: 1. THE OVERALL SYSTEMS OF INTERNAL CONTROL AND RISK MITIGATION; 2. THE INTEGRITY OF THE FINANCIAL STATEMENTS OF THE JEWISH COMMUNITY CENTER; 3. COMPLIANCE BY THE JCC WITH LEGAL AND REGULATORY REQUIREMENTS AND ETHICAL STANDARDS; AND 4. THE INDEPENDENCE AND PERFORMANCE OF THE JCC'S INDEPENDENT AUDITORS. IN FULFILLING THESE DUTIES AND RESPONSIBILITIES, THE AUDIT COMMITTEE IS ENTITLED TO EXAMINE ANY AND ALL DOCUMENTS WITHIN THE CONTROL OF THE JCC AND ITS EMPLOYEES. IN ADDITION, THE AUDIT COMMITTEE SHALL HAVE THE AUTHORITY TO CONTRACT WITH INDEPENDENT CONTRACTORS IN THE FULFILLMENT OF THE COMMITTEE'S RESPONSIBILITIES. THESE PROCEDURES ARE CONSISTENT WITH PRIOR YEARS.