2020-08-17T08:54:09-05:00 2019-09-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2018-10-01 223124450 JEWISH FAMILY & CHILDREN'S FOUNDATION INC JEWI 7816475327 1430 MAIN STREET WALTHAM MA 02451 SUSAN LIT CFO & COO 7816475327 2020-08-17 1 LYNNE JOHNSON P00757336 6179129000 73.226.132.236 2020-08-17 07:48:38 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 AECF77219117B6B1EC9B6AE33341583F740A001D 2018 2020-09-23 17:36:50Z GAIL SCHULMAN 1430 MAIN STREET WALTHAM MA 02451 0 0 X N/A X 1991 MA RAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 28 28 0 32 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10056 232179 229095 232179 229095 -232179 -229095 4094130 3981962 6504200 6621127 -2410070 -2639165 RAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 0 0 152403 HOLDS TITLE TO THE PRINCIPAL OPERATING FACILITY AND HEADQUARTERS OF JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 152403 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 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 0 0 0 MA X SUSAN LIT CFO & COO 7816475327 1430 MAIN STREET WALTHAM MA 02451 SUSAN ABRAHAM DIRECTOR 1.00 2.00 X 0 0 0 MATTHEW APPELSTEIN DIRECTOR (FROM 06/04/2019) 1.00 2.00 X 0 0 0 STEVEN BERNSTEIN DIRECTOR 1.00 2.00 X 0 0 0 SHARI CASHMAN DIRECTOR 1.00 2.00 X 0 0 0 JILL COHEN DIRECTOR 1.00 2.00 X 0 0 0 KIMBERLY CREEM DIRECTOR 1.00 2.00 X 0 0 0 DANIELLE DARISH DIRECTOR 1.00 2.00 X 0 0 0 SUNITHA DAS DIRECTOR 1.00 2.00 X 0 0 0 PAUL GERSHKOWITZ DIRECTOR (FROM 06/04/2019) 1.00 2.00 X 0 0 0 ROBIN GROSS DIRECTOR (FROM 06/04/2019) 1.00 2.00 X 0 0 0 PENNY GOODMAN DIRECTOR 1.00 2.00 X 0 0 0 JAMIE GROSSMAN PRESIDENT 1.00 2.00 X X 0 0 0 SCOTT KRENTZMAN DIRECTOR (FROM 06/04/2019) 1.00 2.00 X 0 0 0 FRED LEIF DIRECTOR (UNTIL 06/04/19) 1.00 2.00 X 0 0 0 MICHAEL LEVINGER DIRECTOR 1.00 2.00 X 0 0 0 ALAN E LIPKIND DIRECTOR 1.00 2.00 X 0 0 0 GINNY MACDOWELL DIRECTOR 1.00 2.00 X 0 0 0 JOSEPH MAZZELLA DIRECTOR (UNTIL 06/04/19) 1.00 2.00 X 0 0 0 DALE S OKONOW DIRECTOR 1.00 2.00 X 0 0 0 LEWIS J PEARLSON CLERK 1.00 2.00 X X 0 0 0 ANDREW PEARLSTEIN PRESIDENT ELECT 1.00 2.00 X X 0 0 0 SYLVIA B PERLMAN PHD DIRECTOR (UNTIL 06/04/19) 1.00 2.00 X 0 0 0 LESLIE PUCKER DIRECTOR (UNTIL 06/04/19) 1.00 2.00 X 0 0 0 JAMES RABB MD DIRECTOR 1.00 2.00 X 0 0 0 JAY ROSENBAUM DIRECTOR 1.00 2.00 X 0 0 0 DAVID SANDS DIRECTOR (FROM 06/04/2019) 1.00 2.00 X 0 0 0 DAVID SCHECHTER IMMEDIATE PAST PRESIDENT 1.00 2.00 X X 0 0 0 ALEXANDRA SIMES DIRECTOR 1.00 2.00 X 0 0 0 JACK SWARTZ DIRECTOR 1.00 2.00 X 0 0 0 WAYNE USHMAN TREASURER 1.00 2.00 X X 0 0 0 STEVEN WEIL VICE PRESIDENT 1.00 2.00 X X 0 0 0 SUSAN WILK DIRECTOR 1.00 2.00 X 0 0 0 RIMMA ZELFAND CEO (UNTIL 02/04/2019) 1.00 35.25 X 0 243636 25855 BRUCE HASKIN CHIEF FINANCIAL OFFICER 1.00 35.25 X 0 178638 34852 CARL ZACK INTERIM CHIEF EXECUTIVE OFFICER 1.00 35.25 X 0 0 0 0 422274 60707 0 0 1 0 0 0 0 0 0 110229 66313 38509 5407 112168 82061 25787 4320 AMORTIZATION - BOND ACQ 6698 4029 2340 329 229095 152403 66636 10056 5608398 1626436 4094130 3981962 4094130 3981962 3655914 3452919 2848286 3168208 6504200 6621127 X 0 0 0 0 -2410070 -2639165 -2410070 -2639165 4094130 3981962 -229095 0 X 0 1 X 1 0 X X 1 JEWISH FAMILY & CHILDREN'S SERVICE INC 042104356 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1121680 1121680 4486718 1626436 2860282 3981962 DUE TO JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 3168208 3168208 X 0 0 0 0 0 229095 0 229095 0 229095 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 FISCAL YEARS BEFORE 2016. 0 0 0 0 0 0 0 0 0 RIMMA ZELFAND CEO (UNTIL 02/04/2019) 0 221579 0 0 0 22057 0 4154 0 21701 0 269491 0 0 BRUCE HASKIN CHIEF FINANCIAL OFFICER 0 176513 0 0 0 2125 0 11196 0 23656 0 213490 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2014-10-16 4444120 SEE PART VI 0 0 0 A 963640 4444120 3444120 88799 911201 2017 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 SCHEDULE K, PART I, COLUMN F, DESCRIPTION OF PURPOSE: - BOND R-1: TO REFUND 2004 SERIES REVENUE BONDS - BOND R-2: CONSTRUCTION LOAN AND CLOSING COST - BOND R-3: TO FINANCE THE ACQUISITION, IMPROVEMENT, AND EQUIPPING OF A NEW OFFICE SPACE. 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 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. JEWISH FAMILY & CHILDREN'S SERVICE INC 1430 MAIN STREET WALTHAM MA 02451 042104356 SOCIAL SERVICES MA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0