2019-11-08T16:09:40-06:00 2018-12-31 113518842 MARKS PANETH LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2018-01-01 135599486 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA JEWI 2127865141 520 EIGHTH AVENUE NEW YORK NY 10018 ROBERT D KIMSAL SVP, CFO 2127865141 2019-11-07 1 MAGDALENA M CZERNIAWSKI P00535099 2125038800 2019-11-07 67.80.243.222 2019-11-07 20:27:54 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 86324AA6648A884C06306129ED8808CB1BD1A3DC 2018 2020-03-31 21:24:44Z DORON KRAKOW 520 EIGHTH AVENUE NEW YORK NY 10018 14726624 0 X WWW.JCCA.ORG X 1917 NY JCC ASSOCIATION LEADS AND CONNECTS THE JCC MOVEMENT, ADVANCING AND ENRICHING NORTH AMERICAN JEWISH LIFE. 78 78 64 93 0 54847 11015672 9013664 2655640 3669000 1289822 889562 824592 864999 15785726 14437225 449118 318910 0 0 7138811 8124962 0 0 699592 5458234 7156533 13046163 15600405 2739563 -1163180 26584235 24278174 7895536 8344308 18688699 15933866 X JCC ASSOCIATION STRENGTHENS JEWISH LIFE IN NORTH AMERICA THROUGH DIRECT SERVICE TO AFFILIATE JCCS, YM-YWHA'S AND CAMPS AND BY PROVIDING LEADERSHIP AND GUIDANCE TO THE JCC MOVEMENT. IN ADDITION, WE SERVE JEWISH PERSONNEL IN THE ARMED FORCES THROUGH THE JEWISH WELFARE BOARD. 0 0 4275661 67682 1830480 PROGRAM ENRICHMENT SERVICES - THIS PROGRAM PROVIDES DEVELOPING SIGNATURE PROGRAMS FOR MEMBER JCCS AND PROVIDES CONSULTING ON THE PROGRAMMING NEEDS OF THE JCCS. 3602694 184148 2109542 JEWISH EDUCATION SERVICES - THIS PROGRAM DEVELOPS PROGRAMS FOR JCCS TO OPERATE THAT HAVE SIGNIFICANT JEWISH CONTENT. IN ADDITION, SEMINARS IN ISRAEL FOR PROFESSIONAL STAFF AND LAY LEADERS OF JCCS ARE PERFORMED THROUGH THIS PROGRAM. 2148853 0 134345 COMMUNITY CONSULTATION SERVICES - THIS PROGRAM PROVIDES CONSULTING SERVICES TO JCCS IN THE AREA OF GENERAL MANAGEMENT, FINANCIAL MANAGEMENT AND GOVERNANCE. IN ADDITION, THE MANDEL CENTER FOR EXCELLENCE IN LEADERSHIP AND MANAGEMENT HAS BEEN INVOLVED IN DEVELOPING OPERATIONAL BENCHMARKS FOR JCCS. 1575671 67080 153902 PERSONNEL SERVICES- THIS PROGRAM DEALS WITH ALL MATTERS RELATED TO THE 3,000 PROFESSIONALS WORKING IN JEWISH COMMUNITY CENTERS THROUGHOUT NORTH AMERICA. THE PROGRAM INCLUDES RECRUITING QUALITY PROFESSIONALS TO FILL VACANCIES IN JCCS; ENHANCING A JCC'S STAFF RETENTION POTENTIAL; MONITORING AND LEADING CHANGES IN PERSONNEL PRACTICE; STUDYING AND PUBLICATION OF TRENDS, INCLUDING SALARIES. 9889 DIRECT SERVICE TO THE MILITARY - THIS PROGRAM WORKS WITH ALL BRANCHES OF THE US MILITARY TO ENDORSE JEWISH CHAPLAINS AND PROVIDES SERVICES TO ACTIVATE DUTY PERSONNEL, THEIR FAMILIES AND THOSE IN VETERANS HOSPITALS. 1575671 67080 163791 11602879 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 70 0 1 64 1 1 1 1 IS 0 0 0 0 0 0 0 0 0 0 X 78 78 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL CA FL GA IL KS KY MD MA MI MN NC NH NJ NY OR PA SC TN VA WV WI X ROBERT D KIMSAL 2127865141 520 8TH AVENUE NEW YORK NY 10018 JACOBS GARY CHAIR 5.00 0.25 X X 0 0 0 BIERMAN KARA VICE-CHAIR 3.00 0.25 X X 0 0 0 GILDENHORN MICHAEL VICE-CHAIR 3.00 X X 0 0 0 JACOBSON HOWARD VICE-CHAIR 3.00 X X 0 0 0 MATROS ADRIENNE VICE-CHAIR 3.00 X X 0 0 0 NISLOW ERIC VICE-CHAIR 3.00 X X 0 0 0 ROSENBERG AMY VICE-CHAIR 3.00 X X 0 0 0 TABACHNICK PHYLLIS VICE-CHAIR 3.00 X X 0 0 0 GOTTDENKER LISIE SECRETARY 3.00 X X 0 0 0 EISENBERG ANDY ASSOCIATE SECRETARY 3.00 X X 0 0 0 WAX DAVID ASSOCIATE SECRETARY 3.00 X X 0 0 0 ALLEN ARTHUR DIRECTOR (FORMER) 2.00 X 0 0 0 BERKUN ALVIN DIRECTOR 2.00 X 0 0 0 BLANK HARRIET DIRECTOR 3.00 0.25 X 0 0 0 BODNER ZACK DIRECTOR 2.00 X 0 0 0 BRILL LISA DIRECTOR 2.00 X 0 0 0 BRODSKY DONALD DIRECTOR 3.00 X 0 0 0 BUDNITSKY ALEX DIRECTOR (FORMER) 2.00 X 0 0 0 DINKIN JOEL DIRECTOR 2.00 X 0 0 0 ENGEL STEVE DIRECTOR 2.00 X 0 0 0 FEINSTEIN MICHAEL DIRECTOR 2.00 X 0 0 0 FISHBEIN CHERYL DIRECTOR (FORMER) 2.00 X 0 0 0 FLETCHER RUTH DIRECTOR 2.00 X 0 0 0 FOGEL CAROL DIRECTOR 2.00 X 0 0 0 FOLKERTH CAROL DIRECTOR 2.00 X 0 0 0 FRANKOFF RICHARD DIRECTOR 2.00 X 0 0 0 GELLMAN JANE DIRECTOR (FORMER) 2.00 X 0 0 0 GILLIS PAUL DIRECTOR 2.00 X 0 0 0 GOLDSTEIN JOYCE DIRECTOR 2.00 X 0 0 0 GOLDSTEIN LORNE DIRECTOR 2.00 X 0 0 0 GOTTESMAN ARCHIE DIRECTOR 2.00 X 0 0 0 GRAY LAEL DIRECTOR 2.00 X 0 0 0 HARLEV IVY DIRECTOR 2.00 X 0 0 0 HERMANN BARAK DIRECTOR 2.00 X 0 0 0 HOCHWERT STUART DIRECTOR 2.00 X 0 0 0 HOLLANDER DANA DIRECTOR 2.00 X 0 0 0 KAPLAN EDWARD DIRECTOR 2.00 X 0 0 0 KAUFMAN ANN DIRECTOR 2.00 0.25 X 0 0 0 KAUFMAN STEPHEN DIRECTOR 2.00 X 0 0 0 KOPPELL BONNIE DIRECTOR 2.00 X 0 0 0 KRONENBERG IRA DIRECTOR 2.00 X 0 0 0 LANGENTHAL JOSH DIRECTOR 3.00 X 0 0 0 LEIBOW RONALD DIRECTOR 2.00 X 0 0 0 LIEBERMAN JAY DIRECTOR 2.00 X 0 0 0 LIEBERMAN JUDITH DIRECTOR 2.00 X 0 0 0 LYNCH BETZY DIRECTOR 2.00 X 0 0 0 MAGID LAWRENCE DIRECTOR 2.00 0.25 X 0 0 0 MAKOWSKY JEROME DIRECTOR 2.00 0.25 X 0 0 0 MANDEL MORTON DIRECTOR 2.00 X 0 0 0 MANDEL THOMAS DIRECTOR 2.00 X 0 0 0 MERKLIN MARC DIRECTOR 2.00 X 0 0 0 NELSON RICHARD DIRECTOR 2.00 X 0 0 0 PELTZ DAVID DIRECTOR 2.00 X 0 0 0 POLLACK GERI DIRECTOR 2.00 X 0 0 0 RAMER MARK DIRECTOR 2.00 X 0 0 0 RAYNOR STUART DIRECTOR 2.00 X 0 0 0 REINER STEPHEN DIRECTOR 2.00 X 0 0 0 ROGERS STEVE DIRECTOR 2.00 X 0 0 0 ROSE DANIEL DIRECTOR 2.00 X 0 0 0 RUBIN JANE TZINBERG DIRECTOR 3.00 X 0 0 0 RUSSIN LINDA DIRECTOR 2.00 X 0 0 0 SADOFF ALICIA DIRECTOR 2.00 X 0 0 0 SAXON ANNETTE DIRECTOR 2.00 X 0 0 0 SCHATTEN PHIL DIRECTOR 2.00 X 0 0 0 SCHREIBER BRIAN DIRECTOR 2.00 X 0 0 0 SCHREIBER EDWARD DIRECTOR 2.00 X 0 0 0 SEIDEN STEPHEN DIRECTOR 3.00 0.25 X 0 0 0 SHAPIRO MARK DIRECTOR (FORMER) 2.00 X 0 0 0 SIDMAN PAULA DIRECTOR 2.00 X 0 0 0 SOLOMON SHIRLEY DIRECTOR 2.00 X 0 0 0 SOLOW ALAN DIRECTOR 2.00 0.25 X 0 0 0 STEINBERG KEN DIRECTOR 2.00 X 0 0 0 STRAIT SUSAN DIRECTOR 2.00 X 0 0 0 SWARTZ JOAN DIRECTOR 2.00 X 0 0 0 TRACHTENBERG FRANCINE ZORN DIRECTOR 2.00 X 0 0 0 TUCKER SUZANNE DIRECTOR 2.00 X 0 0 0 TUVLIN JEFF DIRECTOR (FORMER) 2.00 X 0 0 0 WALDORF FRANK DIRECTOR (FORMER) 2.00 X 0 0 0 WEISS CRAIG DIRECTOR 2.00 X 0 0 0 WITTELS LYNN DIRECTOR 2.00 X 0 0 0 WOODMAN WAYNE DIRECTOR 2.00 X 0 0 0 ZACHS ERIC DIRECTOR 2.00 X 0 0 0 ACKERMAN DAVID SVP & DIRECTOR OF MCJE 35.00 X 198360 0 19182 BALLIN ROBIN SVP & DIR. BIENNIAL CONVEN 35.00 X 219338 0 46517 ELAM JANET SVP, COMM. CONSULT.,EXEC. 35.00 X 216964 0 30157 GOLDBERG ALAN SVP, OPERATIONS 35.00 X 214446 0 39403 HARMON JOANNE VP, MARKETING & COMM. 35.00 X 150130 0 18355 KIMSAL ROBERT SVP, CFO 35.00 0.25 X 205352 0 36712 KRAKOW DORON PRESIDENT AND CEO 35.00 0.25 X 480319 0 34302 MAMLET JENNIFER CHIEF DEVELOPMENT OFFICER 35.00 X 45787 0 4004 SWARTZ ARLENE SVP, FRD 28.00 X 60755 0 2430 BECKER STEVEN VP, HEALTH AND WELLNESS 35.00 X 139536 0 21047 DENELLE DORI VP, COMM. CONSULT. 35.00 X 198738 0 20407 GREENBERG AARON SENIOR CONSULTANT 35.00 X 139955 0 19459 HOROWITZ MARK VP, DIRECTOR OF SHEVA CENT 35.00 X 197029 0 23211 POSNER DAVID VP, JWB, COMM. CONSULT. 35.00 X 214126 0 36125 2680835 0 351311 17 0 1 0 0 990333 5248994 2774337 14720 9013664 PROGRAM & SEMINAR FEES 900099 3669000 3669000 3669000 420280 420280 295841 0 295841 295841 295841 758681 289399 469282 469282 469282 OTHER INCOME 900099 569158 569158 0 569158 14437225 4238158 0 1185403 254410 254410 64500 64500 1988620 1443486 420984 124150 4344441 3048032 970530 325879 118455 79947 23912 14596 1218712 852392 262874 103446 454734 322832 95289 36613 10671 10671 45588 45588 857368 612927 219941 24500 21281 21281 374707 299126 60504 15077 161366 71526 87681 2159 1100354 639424 430700 30230 522778 430180 88023 4575 3384010 3273762 110248 43160 9349 31690 2121 132588 84891 42912 4785 94085 56825 33522 3738 BAD DEBT EXPENSE 198632 198632 MISCELLANEOUS 145160 31446 106581 7133 MEMBERSHIP DUES 52785 3944 48840 1 UBIT 12000 2599 8812 589 15600405 11602879 3297934 699592 45338 85400 851043 1670181 2585819 1794530 454384 964728 20000 433332 247313 3295707 2561884 839709 733823 20477727 17538028 896883 941052 0 283119 26584235 24278174 829626 1306598 231772 538653 6834138 6499057 7895536 8344308 X -8351987 -6971846 9947050 6615726 17093636 16289986 18688699 15933866 26584235 24278174 X -1163180 -2108956 517303 X X 0 1 X 1 0 X 10208868 10144942 9132311 11015672 9013664 49515457 10208868 10144942 9132311 11015672 9013664 49515457 1161637 48353820 350609 303810 317479 644972 716094 2332964 4170 7269 121619 539144 569158 1241360 53089781 15801572 0.91080 0.91070 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2014 AMOUNT: $ 4,170. 2015 AMOUNT: $ 7,269. 2016 AMOUNT: $ 121,619. 2017 AMOUNT: $ 539,144. 2018 AMOUNT: $ 569,158. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19394028 -1282691 1659791 0 16451546 17832339 4316 2640937 1083564 19394028 17395326 97763 1231426 888076 4100 17832339 18507636 118864 -330567 866357 34250 17395326 18718672 24561 1128467 1364064 18507636 0.99010 0.00990 0 0 343740 324438 19302 1696548 1024976 671572 1255419 1212470 42949 733823 ACCRUED PENSION BENEFIT 4231291 ACCRUED NON-PENSION POSTRETIREMENT BENEFITS 1016499 ACCRUED SUPPLEMENTAL PENSION AND RETIREMENT BENEFITS 251431 DEFERRED RENT 999836 6499057 X 12282681 -2108956 -2108956 14391637 45588 45588 14437225 15610664 0 15610664 45588 -55847 -10259 15600405 PART V, LINE 4: INCOME FROM THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR GENERAL AND PROGRAM SUPPORT. PART X, LINE 2: THE ASSOCIATION BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2018 AND 2017 IN ACCORDANCE WITH ASC TOPIC 740, "INCOME TAXES", WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XII, LINE 4B - OTHER ADJUSTMENTS: NON-DEDUCTIBLE TRANSPORTATION BENEFITS -55,847. MIDDLE EAST AND NORTH AFRICA 1 17 INITIATES,PLANS AND OPERATES A VARIETY OF PROGRAMS. PRIMARILY STAFF AND BOARD SEMINARS, AS WELL AS TRIPS FOR TEENS, COLLEGE STUDENTS AND MEMBERS. 2506531 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 941052 1 17 0 0 1 17 3447583 0 3447583 0 0 0 0 0 0 PART I, LINE 2: JCCA MONITORS ALL GRANTS BY REVIEWING REGULAR PROGRAMATIC AND FINANCIAL REPORTS AND BY PERFORMING SITE VISITS IF NECESSARY. 1 FOUNDATION FOR JEWISH CAMP 253 WEST 35TH STREET 4TH FLOOR NEW YORK NY 10018 223551013 501 (C)(3) 112000 GRANTS ARE USED FOR JOINT PROGRAM FOR SEMINAR COSTS FOR JEWISH EDUCATIONAL PROFESSIONAL FELLOWSHIP. MACCABI WORLD UNION 520 EIGHTH AVENUE 4TH FLOOR NEW YORK NY 10018 264296212 501 (C)(3) 51148 GRANTS ARE USED FOR JOINT PROGRAM FOR COSTS OF PROVIDING ISRAELI EMISSARY TO JEWISH COMMUNITY CENTERS. BARBARA AND RAY ALPERT JCC 3801 E WILLOW ST LONG BEACH CA 90815 952280871 501 (C)(3) 16500 GRANTS USED FOR MANAGEMENT OF JCC MACCABI GAMES MERAGE JCC OF ORANGE COUNTY 1 FEDERATION WAY NO 200 IRVINE CA 92603 330016661 501 (C)(3) 36000 GRANTS USED FOR MANAGEMENT OF JCC MACCABI GAMES 4 0 SCHOLARSHIP 17 64500 PART I, LINE 2: JCCA MONITORS ALL GRANTS BY REVIEWING REGULAR PROGRAMATIC AND FINANCIAL REPORTS AND BY PERFORMING SITE VISITS IF NECESSARY. X X X 0 0 0 0 0 0 0 0 0 ACKERMAN DAVID SVP & DIRECTOR OF MCJE 197180 0 0 0 1180 0 7928 0 11254 0 217542 0 0 0 BALLIN ROBIN SVP & DIR. BIENNIAL CONVEN 204945 0 0 0 14393 0 22602 0 23915 0 265855 0 0 0 ELAM JANET SVP, COMM. CONSULT.,EXEC. 215602 0 0 0 1362 0 8860 0 21297 0 247121 0 0 0 GOLDBERG ALAN SVP, OPERATIONS 213029 0 0 0 1417 0 17574 0 21829 0 253849 0 0 0 HARMON JOANNE VP, MARKETING & COMM. 150006 0 0 0 124 0 6090 0 12265 0 168485 0 0 0 KIMSAL ROBERT SVP, CFO 204501 0 0 0 851 0 8564 0 28148 0 242064 0 0 0 KRAKOW DORON PRESIDENT AND CEO 461267 0 0 0 19052 0 33000 0 1302 0 514621 0 0 0 BECKER STEVEN VP, HEALTH AND WELLNESS 138807 0 0 0 729 0 8488 0 12559 0 160583 0 0 0 DENELLE DORI VP, COMM. CONSULT. 197590 0 0 0 1148 0 7991 0 12416 0 219145 0 0 0 GREENBERG AARON SENIOR CONSULTANT 139685 0 0 0 270 0 5909 0 13550 0 159414 0 0 0 HOROWITZ MARK VP, DIRECTOR OF SHEVA CENT 195909 0 0 0 1120 0 7928 0 15283 0 220240 0 0 0 POSNER DAVID VP, JWB, COMM. CONSULT. 206231 0 0 0 7895 0 8829 0 27296 0 250251 0 0 0 PART II, COLUMN (B)(III) AMOUNT REPORTED IN THIS COLUMN FOR DORON KRAKOW (PRESIDENT) REPRESENTS 457(B) CONTRIBUTIONS AND THE TAXABLE VALUE OF GROUP TERM LIFE INSURANCE PROVIDED. FORM 990, PART VI, SECTION A, LINE 2 1. STEPHEN KAUFMAN, (DIRECTOR) AND ANN KAUFMAN, (DIRECTOR) HAVE A FAMILY RELATIONSHIP. 2. PHIL SCHATTEN, (DIRECTOR) AND CHERYL FISHBEIN, (DIRECTOR) HAVE A FAMILY RELATIONSHIP. 3. MORTON MANDEL (DIRECTOR) AND THOMAS MANDEL, (DIRECTOR) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE ASSOCIATION CONSISTS OF: DIRECTORS, HONORARY DIRECTORS, AND THOSE DULY DESIGNATED AND AUTHORIZED BY AFFILIATED JCCS, JWB CHAPLAINS COUNCIL AND FLORENCE G. HELLER-JCC ASSOCIATION RESEARCH CENTER AS DELEGATES TO THE BIENNIAL CONVENTION. FORM 990, PART VI, SECTION A, LINE 7A A MEETING OF MEMBERS SHALL BE HELD BIENNIALLY DURING THE BIENNIAL CONVENTION FOR THE ELECTION OF THE DIRECTORS AND BOARD OFFICERS TO SERVE DURING THE NEXT TERM. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTANT PREPARES THE FORM 990 AND THE AUDIT COMMITTEE REVIEWS THE FORM 990 IN DETAIL ON BEHALF OF THE BOARD, AND IS THEN SENT TO THE BOARD FOR COMMENT. IF NO COMMENTS ARE RECEIVED WITHIN SEVEN DAYS, THEN THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY IS IN PLACE AND MONITORED ANNUALLY. EACH YEAR EVERY MEMBER OF THE GOVERNING BODY COMPLETES AND SIGNS A CONFLICT OF INTEREST STATEMENT, IN WHICH THEY DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE ORGANIZATION. IF SUCH CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER MAY NOT VOTE ON MATTERS AS TO WHICH THERE IS A CONFLICT, AND MAY BE REQUIRED TO LEAVE THAT PORTION OF A MEETING THAT CONSIDERS THE MATTER AS TO WHICH THERE IS A CONFLICT. CONFLICTS OF INTEREST ARE DULY NOTED IN ALL NECESSARY REPORTING REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 15A THERE IS A COMPENSATION COMMITTEE OF THE BOARD THAT NEGOTIATES WHERE APPROPRIATE OR REQUIRED AND SETS THE COMPENSATION FOR THE PRESIDENT. 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 AND ON ITS WEBSITE. FORM 990, PART XI, LINE 9: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS 573,150. NON-DEDUCTIBLE TRANSPORTATION BENEFITS -55,847. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. THE ISRAELI AMUTA OF THE JCCA 12 MOSHE HESS STREET JERUSALEM ISRAEL IS TO OPERATE PROGRAMMING IN ISRAEL IS JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0