2018-11-14T17:08:15-06:00 2016-12-31 953322166 KSJG LLP 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2016-01-01 952407026 JEWISH FEDERATION AND FAMILY SERVICES OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY NO 210 IRVINE CA 92603 ARLENE MILLER CEO 9494353484 2018-11-14 1 TASHA OTSUJI P00846495 9492612808 2018-11-13 66.77.118.76 2018-11-14 10:38:38 PS 336882201731903d7e93 2017-11-15 P E87A7E6690F0BD5A91DBCCE0FBA696C3D1E51F8D 9E3B7125111A8A9C87ADCD21D6D5918010E83429 2016 2019-02-21 02:37:17Z X ARLENE MILLER 1 FEDERATION WAY NO 210 IRVINE CA 92603 11685358 0 X WWW.JEWISHORANGECOUNTY.ORG X 1966 CA WE CARE FOR PEOPLE IN NEED AND STRENGTHEN JEWISH COMMUNITY IN OC, ISRAEL, AND AROUND THE WORLD. 25 25 61 395 0 0 5489437 6554848 105160 190415 289553 160777 -62588 -52991 5821562 6853049 2413543 1705224 0 0 3242362 3345533 0 0 455000 1680624 1589417 7336529 6640174 -1514967 212875 10887663 11443545 598921 772572 10288742 10670973 X THE MISSION OF THE ORGANIZATION IS TO BRING TOGETHER THE PEOPLE, THE PARTNERS AND THE RESOURCES TO CARE FOR PEOPLE IN NEED, TO BUILD A VIBRANT COMMUNITY AND TO SUSTAIN AND ENHANCE JEWISH LIFE. THE ORGANIZATION SUPPORTS JEWISH EDUCATION FOR ALL AGES; LIFELINES FOR PEOPLE IN CRISIS; TRANSPORATION, CARE AND CONNECTIONS FOR SENIORS; CAMPUS AND COMMUNITY LEADERSHIP DEVELOPMENT; THRIVING JEWISH CULTURE IN ORANGE COUNTY; AND STRONG BONDS WITH THE COMMUNITY IN ISRAEL. JFFS PROVIDES OUR COMMUNITY MEMBERS WITH NUMEROUS OPTIONS FOR SERVICE, PHILANTHROPY AND LEADERSHIP, AND OFFERS A RANGE OF HUMAN SERVICES AND EDUCATIONAL OPPORTUNITIES. 0 0 1921248 433797 190415 THROUGH THE FAMILY SERVICES DIVISION, JFFS SOCIAL SERVICE PROGRAMS AND DIRECT FINANCIAL AID ENSURES THE QUALITY OF LIFE FOR THE MOST VULNERABLE MEMBERS OF THE COMMUNITY, INCLUDING SENIORS, CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS, AND INDIVIDUALS AND FAMILIES IN CRISIS.LIFELINES EMERGENCY ASSISTANCE: 1,098 RECEIVED CRISIS CASE MANAGEMENT, INFORMATION AND REFERRAL, EMERGENCY FINANCIAL SERVICES AND/OR SERVICES THROUGH ADOPT A FAMILY.HOLOCAUST SURVIVOR SERVICES: 202 CLIENTS RECEIVED CARE MANAGEMENT, ASSISTANCE APPLYING FOR RESTITUTION AND SOCIALIZATION PROGRAMMING TO HELP THEM COPE WITH THE CHALLENGES OF AGING. THE PROGRAM REIMBURSED SURVIVORS FOR 23,539 HOURS OF HOME CARE SERVICES. 12 CAFE EUROPA EVENTS WERE HELD.CAREER COACHING: 150 CLIENTS WERE SERVED. OF THOSE, 52 RECEIVED CAREER AND THE REMAINING 98 ATTENDED ONE OR MORE CAREER WORKSHOPS. OF THOSE WHO RECEIVED CAREER COACHING, 27 ALSO RECEIVED FINANCIAL SELF-SUFFICIENCY COACHING. MENTAL HEALTH SERVES: 1,218 COUNSELING SESSIONS TO 209 CLIENTS, 126 GROUPS TO 93 INDIVIDUALS, AND 28 WORKSHOPS TO 704 INDIVIDUALS.TRANSPORTATION: 20,055 RIDES TO SENIORS, YOUNG ADULTS WITH DISABILITIES, CANCER PATIENTS, VISION IMPAIRED AND HOMELESS ADULTS. THIS PROGRAM RECEIEVED THE DAYLE MACINTOSH " APPLE OF OUR EYE AWARD" FOR OUTSTANDING CONTRIBUTIONS TOWARD IMPROVING THE LIVES OF ADULTS WITH DISABILITIES. MANDEL HOUSE: 6 ADULTS WITH DEVELOPMENTAL DISABILITIES RESIDE AT MANDEL HOUSE, A SERVICE-ENHANCED RESIDENTIAL HOME. CHICKEN SOUP FOR THE SILVER SOUL: A CARE CONFERENCE FOR FAMILIES NAVIGATING THE JOURNEY OF AGING; 467 ATTENDEES. 1665409 499503 COMMUNITY OUTREACH GRANTS AND INITIATIVES BUILT LEADERSHIP ON OUR COLLEGE CAMPUSES THROUGH ADVOCACY TRAINING, MENTORING, COMMUNITY OUTREACH GRANTS AND EXPERIENTIAL LEARNING, SERVING 3 COLLEGE CAMPUSES IN ORANGE COUNTY, SUPPORTING 10 STUDENT PROGRAMS AND ASSISTING 20 STUDENTS WITH GRANTS. OUTREACH INITIATIVES ALSO ENABLE COMMUNITY MEMBERS TO EXPLORE A RANGE OF JEWISH CULTURAL ACTIVITIES FOR ALL AGES, SUCH AS AN ANNUAL COMMUNITY CELEBRATION OF ISRAEL INDEPENDENCE DAY (A PARTNERSHIP OF JFFS WITH THE MERAGE JCC). OUTREACH INITIATIVES ALSO CONNECT OUR COMMUNITY WITH PEOPLE IN NEED IN ORANGE COUNTY, AROUND THE USA AND OVERSEAS; AND PROVIDE OUR JEWISH ORGANIZATIONS AND CONGREGATIONS WITH GRANTS FOR THEIR PROGRAMMING. JFFS SUPPORTED 21 JEWISH ORGANIZATIONAL AND CONGREGATIONAL PROGRAMS WITH GRANTS. 1129323 497888 EDUCATION GRANTS AND INITIATIVES SPAN ALL AGES AND DENOMINATIONS IN OUR COMMUNITY. EDUCATION GRANTS SUPPORT CAMPERSHIPS, AFTER-SCHOOL AND SUMMER EDUCATION PROGRAMS FOR YOUTH AND TEENS; JEWISH DAY SCHOOLS WHOSE STUDENT POPULATION RANGES FROM KINDERGARTEN THROUGH 12TH GRADE; JEWISH IDENTITY AND LEADERSHIP PREPARATION FOR TEENS; ADULT JEWISH LEARNING PROGRAMS; AND CONTINUING JEWISH EDUCATION FOR SENIORS. JFFS AWARDED 229 EDUCATIONAL GRANTS TO APPLICANTS, WITH AN AVERAGE GRANT OF $583 PER RECIPIENT, AND FUNDED 98% OF ALL REQUESTED GRANTS. PJ LIBRARY, SERVING CHILDREN FROM 6 MONTHS TO 8 YEARS OF AGE, AWARDED 15,233 BOOKS WITHIN THE YEAR TO 1426 HOUSEHOLDS WITH CHILDREN OF THAT AGE IN ORANGE COUNTY. READING PARTNERS, A VOLUNTEER LITERACY INITIATIVE, PLACED 64 VOLUNTEERS IN 70 K-3 CLASSROOMS IN 14 ORANGE COUNTY PUBLIC SCHOOLS, HELPING CHILDREN LEARN TO READ, SO THEY CAN READ TO LEARN. 1021618 274036 OTHER GRANTS AND INITIATIVES SUPPORT ISRAEL ACTIVITIES ON CAMPUS, ENHANCE THE CULTURAL CONNECTION BETWEEN ORANGE COUNTY AND OUR SISTER COMMUNITIES IN ISRAEL. 1021618 274036 5737598 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 43 0 1 61 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X X ANDREW BRESLOW 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 YAEL ARONOFF DIRECTOR 0.40 X 0 0 0 ALEXANDRA MARS DIRECTOR 0.40 X 0 0 0 DAVID ELIEZRIE DIRECTOR 0.40 X 0 0 0 KENNETH BEARD DIRECTOR 0.40 X 0 0 0 MICHAEL STOLL DIRECTOR 0.40 X 0 0 0 FRANK ELLIS DIRECTOR 0.40 X 0 0 0 ADAM MILLER DIRECTOR 0.40 X 0 0 0 LISA GRIER DIRECTOR 0.40 X 0 0 0 HEATHER KLINE DIRECTOR 0.40 X 0 0 0 BLOSSOM SIEGEL DIRECTOR 0.40 X 0 0 0 SAM WYMAN DIRECTOR 0.40 X 0 0 0 DEBBIE MARGOLIS PAST CHAIR 4.00 X 0 0 0 LORI REZNICK VICE CHAIR 0.40 X 0 0 0 LORI SCHWARTZ VICE CHAIR 0.40 X 0 0 0 JAMES WEISS SECRETARY 1.00 X 0 0 0 MARK BERMAN DIRECTOR 0.40 X 0 0 0 HENRY COHEN DIRECTOR 0.40 X 0 0 0 HOWARD MIROWITZ DIRECTOR 1.00 X 0 0 0 DR HAROLD KRAVITZ BOARD EMERITUS 0.40 X 0 0 0 DEBORAH SIMINOU DIRECTOR 0.40 X 0 0 0 BERNIE LABOWITZ VICE CHAIR 0.40 X 0 0 0 STUART WOLFE DIRECTOR 0.40 X 0 0 0 RABBI PETER LEVI DIRECTOR 0.40 X 0 0 0 SUSAN LEVINSTEIN TREASURER 1.00 X X 0 0 0 DANIEL KOBLIN CHARIMAN 1.00 X X 0 0 0 LAUREN GAVSHON COO 38.50 X 188598 0 14033 ANDREW BRESLOW CFO 38.50 X 134946 0 18667 ARLENE MILLER CEO 38.50 X 118600 0 3903 KATHLEEN MELLON COMMUNITY PLANNING 38.50 X 112612 0 14640 JAY EPSTEIN DIRECTOR OF PHILANTHROPY 38.50 X 125571 0 9900 680327 0 61143 5 0 1 0 CALIFORNIA CHOICE 721 S PARKER ST 200 ORANGE CA 92868 DENTAL 220864 1 179934 531179 5843735 71476 6554848 SENIOR TRANSPORTATION 624100 85745 85745 SENIOR CARE MANAGEMENT 624100 56430 56430 CLIENT COUNSELING 624100 48240 48240 190415 138475 138475 3150 0 3150 3150 3150 4585941 4563639 22302 22302 22302 203164 179934 268670 -65506 -65506 OTHER INCOME 900099 9365 9365 9365 6853049 190415 0 107786 1271427 1271427 433797 433797 478747 343468 68466 66813 2364772 2036819 146507 181446 85098 72093 4962 8043 193432 165428 11730 16274 223484 187389 16583 19512 30288 28957 1096 235 39985 38228 1447 310 35094 30178 4049 867 97939 71890 14824 11225 109932 77197 32438 297 197342 114574 35324 47444 146621 133832 2384 10405 6875 4571 2304 6635 3583 1327 1725 114931 89313 10022 15596 89295 69391 7787 12117 COMMUNITY DEVELOPMENT 124654 111995 1227 11432 EVENTS AND SPEAKERS 119972 111426 8546 CLIENT SERVICES 117365 117365 LICENSE AND FEES 109018 46609 56117 6292 243471 178068 28982 36421 6640174 5737598 447576 455000 239750 444021 523000 4666202 937967 382362 305782 200000 200000 89546 111477 2183626 452991 1014789 1730635 2745705 5429031 1549309 1761632 10887663 11443545 344326 629233 254595 143339 598921 772572 X 1706265 1240203 7883798 7687638 698679 1743132 10288742 10670973 10887663 11443545 X 212875 194133 -24777 X X 0 1 X 1 0 X 5554035 6863217 12988209 5489437 6554848 37449746 5554035 6863217 12988209 5489437 6554848 37449746 219659 37230087 73764 90387 92983 319376 160777 737287 38187033 674718 0.97490 0.95390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1530809 215000 322442 80500 1987751 1662277 293 -51351 80410 1530809 1679153 348 58830 76054 1662277 1482891 66486 200017 70241 1679153 1309486 77065 147217 50877 1482891 0.12000 0.88000 0.00000 1 0 749621 749621 663809 26204 637605 44250 10393 33857 174027 155351 18676 551919 261043 290876 1730635 BENEFICIAL INTERESTS IN ASSETS AT JCF 1743132 CEMETARY PLOTS 15000 DONATED ASSETS 3500 1761632 DEFERRED REVENUE 43339 LINE OF CREDIT 100000 143339 X 7022405 194133 -24777 169356 6853049 0 6853049 6640174 0 6640174 0 6640174 PART V, LINE 4: THE BOARD DESIGNATED ENDOWMENT IS INTENDED TO PROVIDE ONGOING SUPPORT FOR THE ORGANIZATION THROUGH AN ANNUAL DISTRIBUTION. THE BOARD DESIGNATED ENDOWMENT MAY BE USED TO SUPPORT SIGNIFICANT OPERATING OR PROGRAM INITIATIVES THAT EXCEED THE PROJECTED ANNUAL BUDGET. OTHER ENDOWMENT FUNDS SET UP ACCORDING TO DONORS' DIRECTIONS ARE USED TO SUPPORT PROGRAMS SPECIFIED BY THE DONORS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701(D) OF THE CALIFORNIA TAX CODE. CONSEQUENTLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT ANY PROVISIONS FOR INCOME TAXES. THE ORGANIZATION USES THE SAME ACCOUNTING METHODS FOR TAX AND FINANCIAL REPORTING. CONTRIBUTIONS TO THE ORGANIZATION ARE DEDUCTIBLE FOR TAX PURPOSES UNDER SECTION 170(C)(2) OF THE IRC. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST -24,777. WOMAN PHILANTHROPY 235523 117313 118210 33583 63431 15906 19182 SOLOMON SOCIETY 116140 49480 66660 36643 31394 38193 9540 1 31435 13141 18294 2065 13331 2470 2932 383098 179934 203164 72291 108156 56569 31654 268670 -65506 1 BUREAU OF JEWISH EDUCATION (BJE) 1 FEDERATION WAY SUITE 205 IRVINE CA 92603 953740563 501(C)(3) 12885 SUPPORT JEWISH YOUTH EDUCATION THE JEWISH FEDERATIONS OF NORTH AMERICA (JFNA) 25 BROADWAY SUITE 1700 NEW YORK NY 10004 131624240 501(C)(3) 397932 SUPPORT OF JEWISH PHILANTHROPY AND EDUCATION TARBUT V'TORAH DAY SCHOOL 5 FEDERATION WAY IRVINE CA 92603 953374189 501(C)(3) 107500 SUPPORT OF JEWISH DAY SCHOOL CHABAD CYPRESS 12340 SEAL BEACH BLVD STE B219 SEAL BEACH CA 90740 201413896 501(C)(3) 15669 COMMUNITY PROGRAMS CHABAD IRVINE 5010 BARRANCA PKWY IRVINE CA 92604 330886313 501(C)(3) 8070 SUPPORT OF JEWISH EDUCATION CHABAD OF LAGUNA NIGUEL 27631 LA PAZ RD D LAGUNA NIGUEL CA 92677 330920968 501(C)(3) 7660 SUPPORT OF JEWISH EDUCATION CHABAD OF MISSION VIEJO 24041 MARGUERITE PKWY MISSION VIEJO CA 92691 330673282 501(C)(3) 31786 SUPPORT OF JEWISH EDUCATION CHABAD OF NORTH IRVINE 5410 TRABUCO RD SUITE 130 IRVINE CA 92620 461018574 501(C)(3) 1000 SUPPORT OF JEWISH EDUCATION CHABAD OF SAN CLEMENTE 1306 N EL CAMINO REAL SAN CLEMENTE CA 92672 202889460 501(C)(3) 6500 SUPPORT OF JEWISH EDUCATION CHABAD AT UCI 12 OXFORD IRVINE CA 92612 330886313 501(C)(3) 18000 SUPPORT JEWISH LIFE ON CAMPUS ORANGE COUNTY COMMUNITY SCHOLAR PROGRAM 5 SHASTA IRVINE CA 92612 460478495 501(C)(3) 23641 COMMUNITY EDUCATION OF JEWISH TOPIC CONGREGATION B'NAI ISRAEL 2111 BRYAN TUSTIN CA 92782 953680172 501(C)(3) 7420 SUPPORT OF JEWISH EDUCATION EZRA CENTER 1770 WEST CERRITOS AVE ANAHEIM CA 92804 202927498 501(C)(3) 18000 SUPPORT OF SENIORS IN NORTH OC FRIENDSHIP CIRCLE 2865 EAST COAST HIGHWAY SUITE 340 CORONA DEL MAR CA 92625 113797166 501(C)(3) 30000 COMMUNITY PROGRAMS HEBREW ACADEMY 14401 WILLOW LANE HUNTINGTON BEACH CA 92647 330688036 501(C)(3) 55000 SUPPORT OF JEWISH EDUCATION HILLEL FOUNDATION OF OC 1 FEDERATION WAY SUITE 210 IRVINE CA 92603 521844823 501(C)(3) 118158 SUPPORT JEWISH LIFE ON CAMPUS IRVINE HEBREW DAY SCHOOL 3880 MICHELSON DR IRVINE CA 92612 465538235 501(C)(3) 4500 SUPPORT OF JEWISH EDUCATION JEWISH COLLABORATIVE OF OC 2913 EL CAMINO REAL 701 TUSTIN CA 92782 364844121 501(C)(3) 6000 COMMUNITY PROGRAMS MERAGE JCC 1 FEDERATION WAY SUITE 200 IRVINE CA 92603 330016661 501(C)(3) 193500 COMMUNITY PROGRAMS SHEVET TAPUZ ISRAELI SCOUTS 46 FOXHILL IRVINE CA 92604 271444394 501(C)(3) 23700 SUPPORT JEWISH SCOUTS TEMPLE BAT YAHM 1011 CAMELBACK NEWPORT BEACH CA 92660 952875578 501(C)(3) 15380 COMMUNITY PROGRAMS TEMPLE BETH EL OF SOUTH OC 2A LIBERTY ALISO VIEJO CA 92656 953749325 501(C)(3) 4670 SUPPORT OF JEWISH EDUCATION TEMPLE BETH TIKVAH 1600 N ACACIA AVE FULLERTON CA 92831 952367005 501(C)(3) 8945 SUPPORT OF JEWISH EDUCATION UNIVERSITY SYNAGOGUE 3400 MICHAELSON IRVINE CA 92612 330254944 501(C)(3) 11420 SUPPORT FOR RELIGIOUS SCHOOL HEBREW UNION COLLEGE-JEWISH INSTITUTE OF RELIGION 3101 CLIFTON AVE CINCINNATI OH 45220 310537067 501(C)(3) 13500 GRANT FOR CANTORIAL STUDIES CAMP RAMAH 17525 VENTURA BLVD 201 ENCINO CA 91316 951843131 501(C)(3) 5000 SUPPORT JEWISH CAMP UNION OF REFORM JUDAISM - NFTY 46 BOWEN RD WARWICK NY 10990 131663143 501(C)(3) 5000 SUPPORT OF JEWISH EDUCATION CONGREGATION SHIR HA-MA'A LOT 3652 MICHELSON DR IRVINE CA 92612 952559118 501(C)(3) 7065 SUPPORT FOR RELIGIOUS SCHOOL AEPI FOUNDATION 8815 WESLEYAN RD INDIANAPOLIS IN 46268 330393342 501(C)(3) 6058 STUDENT SUBSIDIES FOR NATIONAL CONFERENCE 29 HOUSEKEEPING ASSISTANCE 63 228358 MEDICAL 7 2067 PERSONAL AND NURSING CARE 28 185968 MEAL ASSISTANCE 39 12265 EMERGENCY ASSISTANCE 6 2655 TRANSPORTATION 2 44 DENTAL PROGRAM 3 2440 PART I, LINE 2: EACH GRANTEE IS REQUIRED TO SUBMIT FINANCIAL STATEMENTS TO THE ORGANIZATION'S PLANNING & FUNDING COUNSUL (PFC) ON AN ANNUAL BASIS. EACH PROGRAM REQUEST NEEDS TO HAVE A BUDGET SUBMITTED ALONG WITH THE PROPOSAL. GRANTEES WHOSE PROGRAMS ARE FUNDED BY THE ORGANIZATION SUBMIT MID-YEAR AND FINAL PROGRESS REPORTS OR AN ASSESSMENT OF THE PROGRAMS TO THE FEDERATION'S PFC. THE FINAL REPORT MUST INCLUDE A FINANCIAL COMPARISON OF PROPOSED VS. ACTUAL EXPENSES. ANY SUBSTANTIAL CHANGES IN THE PROPOSAL OF OF THE PROJECT MUST BE APPROVED BY THE GRANT COMMITTEE. IN ADDITION, MEMBERS OF PFC CONDUCT SITE VISITS TO THOSE PROGRAMS THAT HAVE RECEIVED A LARGE GRANT FROM THE ORGANIZATION IN ORDER TO ASSESS THE EFFECTIVENESS OF THE PROGRAM. RESULTS ARE REPORTED TO THE EXECUTIVE COMMITEE OF THE BOARD BY THE PFC. PART IV - ADDITIONAL SUPPLEMENTAL INFORMATION: THE ORGANIZATION REPORTS GRANTS ON SCHEDULE I TO THE JEWISH FEDERATIONS OF NORTH AMERICA (JFNA), WHICH IS A 501(C)(3) DOMESTIC U.S. CHARITY. A PORTION OF THESE GRANTS IS USED BY JFNA TO FUND OVERSEAS PROGRAMS. JFNA AND ITS AFFILIATED SUBSIDIARY, THE UNITED ISRAEL APPEAL (UIA), REPORT ON THEIR RESPECTIVE FORM 990S AND DETAILED SCHEDULE F ALL FUNDS TRANSMITTED THROUGH EACH ORGANIZATION TO OVERSEAS PROGRAMS ON BEHALF OF JEWISH FEDERATIONS AND AFFILIATED FOUNDATIONS AND, IN COMPLIANCE WITH IRS REGULATIONS AND THE PENSION PROTECTION ACT, MONITOR AND REPORT ON THE USE OF FUNDS GRANTED TO FOREIGN CHARITABLE GROUPS TO ASSURE THAT CHARITABLE FUNDS SENT OVERSEAS ON BEHALF OF THE FEDERATIONS MOVEMENT ARE USED FOR PERMISSIBLE CHARITABLE PURPOSES. X X 1 1 X X X X X 0 0 0 1 0 0 0 0 0 LAUREN GAVSHON COO 188598 0 0 0 0 0 9430 0 4603 0 202631 0 0 0 ANDREW BRESLOW CFO 134946 0 0 0 0 0 7000 0 11667 0 153613 0 0 0 PART I, LINE 5 THE CEO & PRESIDENT RECEIVE A BONUS CONTINGENT ON EXCEEDING BUDGETED CAMPAIGN FUND-RAISING REVENUE. X 9 38373 PROCEEDS FROM SALE X GIFT CARDS 0 33103 NOMINAL VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON OF AGE 18 OR OVER, WHO SUBSCRIBES TO THE PURPOSES OF THE ORGANIZATION AND WHO HAS MADE A CONTRIBUTION OF $18 OR MORE TO THE ANNUAL CAMPAIGN DURING THE CURRENT OR PRECEDING CALENDAR YEAR SHALL BE A MEMBER OF THE ORGANIZATION FOR THE CURRENT CALENDAR YEAR AND SHALL BE ENTITILED TO ONE VOTE AT ANY MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT GOVERNING BODY, THE BOARD OF DIRECTORS, PER THE BY-LAWS AT AN ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS APPROVE THE ELECTION OF THE BOARD MEMBERS AND ANY CHANGES TO THE BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 HAS BEEN REVIEWED BY THE CFO IN DETAIL BEFORE IT WAS FILED WITH THE IRS. THE FINANCE COMMITTEE REVIEWED THE FORM 990 AFTER IT WAS FILED WITH THE IRS. THE POLICY GOING FORWARD IS TO MAKE THE FORM 990 AVAILABLE TO THE BOARD OF DIRECTORS AND THE FINANCE COMMITTEE BEFORE FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY GUIDELINES ARE REVIEWED WITH BOARD MEMBERS AT THE BEGINNING OF EACH FISCAL YEAR. AT THAT TIME EACH MEMBER OF THE BOARD OF DIRECTORS AND EACH STAFF MEMBER IS ASKED TO COMPLETE AND SIGN THE CONFLICT OF INTEREST POLICY. THE CFO GATHERS THE COMPLETED AND SIGNED POLICIES AND REVIEWS EACH OF THEM FOR COMPLETENESS AND COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS ESTABLISHES A COMPENSATION COMMITTEE ANNUALLY. THE COMPENSATION COMMITTEE EXAMINES A SALARY SURVEY CONDUCTED BY FEDERATION'S UMBRELLA ORGANIZATION, JEWISH FEDERATION OF NORTH AMERICA, TO DETERMINE THE APPROPRIATE LEVEL OF COMPENSATION FOR THE FEDERATION'S KEY EMPLOYEES. THE COMPENSATION COMMITTEE ALSO REVIEWS EMPLOYEES PERFORMANCE EVALUATIONS, PREVIOUSLY CONDUCTED BY THE HUMAN RESOURCE COMMITTEE, AS WELL AS THE BUDGET FOR THE NEXT FISCAL YEAR. THE COMPENSATION COMMITTEE THEN MAKES RECOMMENDATIONS FOR ANY ADJUSTMENTS TO THE EXECUTIVE COMMITTEE OF THE BOARD WHICH APPROVES OR DENIES THE PROPOSED COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 SEE SCHEDULE O FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST -24,777. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE OVERSEES THE ANNUAL AUDIT AND MEETS WITH THE INDEPEDENT AUDITORS TO REVIEW THE ANNUAL FINANCIAL STATEMENTS BEFORE THEY ARE PUBLISHED. AMENDED RETURN EXPLANATION; HEADING ITEM B WE ARE AMENDING THE 2016 FORM 990. THE RETURN IS BEING AMENDED TO MATCH THE AUDITED FINANCIAL STATEMENTS THAT WERE ISSUED AFTER THE RETURN WAS ORIGINALLY FILED AND ALSO TO CORRECT THE REPONSE TO THE 990 REVIEW PROCEDURES IN PART VI. THE FOLLOWING PARTS AND SCHEDULES CHANGED AS A RESULT OF THE AMENDMENT: FORM 990 PART VI, SECTION B, LINE 11A - CHANGED TO CHECK THE BOX "NO" FORM 990 PART VI, SECTION B, LINE 11B - UPDATED SCH. O DESCRIPTION OF FORM 990 REVIEW PROCESS FORM 990 PART X BALANCE SHEET, LINES 1 & 17 - THERE WAS A RECLASSIFICATION ON THE FINAL AUDITED FINANCIAL STATEMENTS BETWEEN CASH AND ACCOUNTS PAYABLE IN THE AMOUNT OF $160,211. THESE LINES HAVE BEEN UPDATED TO REFLECT THIS RECLASSIFICATION AND MATCH THE FINANCIAL STATEMENTS. FORM 990 PART X BALANCE SHEET, LINES 27-29 - THERE WAS A RECLASSIFICATION ON THE FINAL AUDITED FINANCIAL STATEMENTS IN THE TYPES OF NET ASSETS. THESE LINES HAVE BEEN UPDATED TO REFLECT THIS RECLASSIFICATION AND MATCH THE FINANCIAL STATEMENTS. IN ADDITION, SCH. D SHOWS AN ADJUSTMENT TO THE ENDOWMENT FUNDS SECTION THAT WAS NECESSARY TO REFLECT THESE NET ASSET DESIGNATIONS AND UPDATE THE BOARD DESIGNATED AND PERMANENTLY DESIGNATED PERCENTAGES. FORM 990 PART VIII LINE 1G - CHANGED TO INCLUDE STOCK DONATIONS RECEIVED IN TOTAL OF $38,373 THAT WERE NOT LISTED AS NONCASH CONTRIBUTIONS ON THE ORIGINALLY FILED RETURN. TOTAL CONTRIBUTIONS DID NOT CHANGE, ONLY THE AMOUNT OF CASH VS. NONCASH. IN ADDITION, SCH. M WAS UPDATED TO DISCLOSE THE STOCK DONATIONS RECEIVED DURING 2016.