2017-07-06T09:57:49-05:00 2016-12-31 113518842 MARKS PANETH LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2016-01-01 135599486 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA JEWI 2127865141 520 EIGHTH AVENUE NEW YORK NY 10018 ROBERT D KIMSAL CFO 2127865141 2017-06-29 1 ROBERT R LYONS CPA P00227472 2125038800 69.74.165.34 2017-06-29 15:31:01 ED P B8E8917F0931719FE7A109CCAA1C726E9AF7A481 B8E8917F0931719FE7A109CCAA1C726E9AF7A481 2016 2021-01-29 14:40:06Z DORON KRAKOW 520 EIGHTH AVENUE NEW YORK NY 10018 13745440 0 X WWW.JCCA.ORG X 1917 NY JCC ASSOCIATION STRENGTHENS JEWISH LIFE IN NORTH AMERICA THROUGH DIRECT SERVICE TO AFFILIATE JCCS, YM/YWHA'S AND CAMPS, BY PROVIDING LEADERSHIP AND GUIDANCE TO THE JCC MOVEMENT. IN ADDITION, JCC ASSOCIATION SERVES JEWISH PERSONNEL IN THE ARMED FORCES THROUGH THE JEWISH WELFARE BOARD. 71 71 59 93 0 0 10144942 9132311 3692671 3113852 790521 349741 7269 121619 14635403 12717523 276481 367243 0 0 7801233 7492411 0 0 943787 6137731 5614573 14215445 13474227 419958 -756704 23889829 23596484 9278296 8751115 14611533 14845369 X JCC ASSOCIATION STRENGTHENS JEWISH LIFE IN NORTH AMERICA THROUGH DIRECT SERVICE TO AFFILIATE JCCS, YM/YMHA'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 3382233 74550 1391700 PROGRAM ENRICHMENT SERVICES - THIS PROGRAM PROVIDES DEVELOPING SIGNATURE PROGRAMS FOR MEMBER JCCS AND PROVIDES CONSULTING ON THE PROGRAMMING NEEDS OF THE JCCS. 2335420 127375 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. 2957836 206693 1503352 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. 1000725 86000 83620 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. 811144 7805 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. 1811869 86000 91425 10487358 1 1 0 0 0 0 0 0 0 1 1 1 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 1 0 0 0 0 1 0 0 0 1 69 0 59 1 0 1 IS CJ 0 0 0 0 0 0 0 0 X 71 71 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY AL CA CO CT FL GA IL KS KY MD MA MI MN NH NJ NC OH OK OR PA SC TN VA WA WV WI X X ROBERT D KIMSAL 2127865141 520 8TH AVENUE NEW YORK NY 10018 PAULA SIDMAN DIRECTOR 2.00 X 0 0 0 RUTH FLETCHER DIRECTOR 2.00 X 0 0 0 BRIAN KRIFTCHER DIRECTOR (FORMER) 2.00 X 0 0 0 DAVID PELTZ DIRECTOR 2.00 X 0 0 0 ROBIN FREDERICK DIRECTOR (FORMER) 2.00 X 0 0 0 ARTHUR ALLEN DIRECTOR 2.00 X 0 0 0 JACK BAUM DIRECTOR (FORMER) 2.00 X 0 0 0 ALVIN BERKUN DIRECTOR 2.00 X 0 0 0 DANIEL BERNSTEIN DIRECTOR (FORMER) 2.00 X 0 0 0 KARA BIERMAN DIRECTOR 3.00 X 0 0 0 AMY ROSENBERG DIRECTOR 2.00 X 0 0 0 LISA BRILL DIRECTOR 3.00 X 0 0 0 ANDREW EISENBERG DIRECTOR 2.00 X 0 0 0 CHERYL FISHBEIN DIRECTOR 2.00 X 0 0 0 ALEX BUDNITSKY DIRECTOR 2.00 X 0 0 0 CAROL WEINTRAUB FOGEL DIRECTOR 2.00 X 0 0 0 CAROL FOLKERTH DIRECTOR 2.00 X 0 0 0 SUE FOX DIRECTOR (FORMER) 2.00 X 0 0 0 RICHARD FRANKOFF DIRECTOR 2.00 X 0 0 0 JANE GELLMAN DIRECTOR 2.00 X 0 0 0 MICHAEL GILDENHORN DIRECTOR 2.00 X 0 0 0 EDWIN GOLDBERG DIRECTOR (FORMER) 2.00 X 0 0 0 JOEL DINKIN DIRECTOR 2.00 X 0 0 0 LISIE GOTTDENKER DIRECTOR 3.00 X 0 0 0 STUART HOCHWERT DIRECTOR 2.00 X 0 0 0 MICHAEL FEINSTEIN DIRECTOR 2.00 X 0 0 0 SUZANNE ALBIN TUCKER DIRECTOR 2.00 X 0 0 0 HOWARD JACOBSON DIRECTOR 2.00 X 0 0 0 MARK RAMER DIRECTOR 2.00 X 0 0 0 EDWARD KAPLAN DIRECTOR 2.00 X 0 0 0 IVY HARLEV DIRECTOR 2.00 X 0 0 0 ANN KAUFMAN DIRECTOR 2.00 X 0 0 0 STEPHEN KAUFMAN DIRECTOR 3.00 X 0 0 0 IRA KRONENBERG DIRECTOR 2.00 X 0 0 0 PHYLLIS TABACHNICK DIRECTOR 2.00 X 0 0 0 RONALD LEIBOW DIRECTOR 2.00 X 0 0 0 JUDITH LIEBERMAN DIRECTOR 2.00 X 0 0 0 LAWRENCE MAGID DIRECTOR 2.00 X 0 0 0 JEROME MAKOWSKY DIRECTOR 2.00 X 0 0 0 MORTON MANDEL DIRECTOR 2.00 X 0 0 0 THOMAS MANDEL DIRECTOR 2.00 X 0 0 0 MARC MERKLIN DIRECTOR 2.00 X 0 0 0 JOAN SWARTZ DIRECTOR 2.00 X 0 0 0 GERI POLLACK DIRECTOR 2.00 X 0 0 0 BRIAN SCHREIBER DIRECTOR 2.00 X 0 0 0 EDWARD SCHREIBER DIRECTOR 2.00 X 0 0 0 STEVEN CADRANEL DIRECTOR (FORMER) 2.00 X 0 0 0 STUART RAYNOR DIRECTOR 2.00 X 0 0 0 STEPHEN REINER DIRECTOR 2.00 X 0 0 0 DANIEL ROSE DIRECTOR 2.00 X 0 0 0 ANNETTE SAXON DIRECTOR 3.00 X 0 0 0 FRANK WALDORF DIRECTOR 2.00 X 0 0 0 CRAIG WEISS DIRECTOR 2.00 X 0 0 0 MARK SHAPIRO DIRECTOR 2.00 X 0 0 0 MARK SOKOLL DIRECTOR (FORMER) 2.00 X 0 0 0 SHIRLEY SOLOMON DIRECTOR 2.00 X 0 0 0 ALAN SOLOW DIRECTOR 2.00 X 0 0 0 KENNETH STEINBERG DIRECTOR 3.00 X 0 0 0 SUSAN STRAIT DIRECTOR 2.00 X 0 0 0 JEFFREY TUVLIN DIRECTOR 2.00 X 0 0 0 JANE TZINBERG RUBIN DIRECTOR 2.00 X 0 0 0 STEVEN WISHNIA DIRECTOR (FORMER) 2.00 X 0 0 0 ERIC ZACHS DIRECTOR 2.00 X 0 0 0 PAUL GILLIS DIRECTOR 2.00 X 0 0 0 BARAK HERMANN DIRECTOR 2.00 X 0 0 0 LYNN WITTELS DIRECTOR 2.00 X 0 0 0 JOSH LANGENTHAL DIRECTOR 3.00 X 0 0 0 ADRIENNE MATROS DIRECTOR 2.00 X 0 0 0 RICHARD NELSON DIRECTOR 2.00 X 0 0 0 J VICTOR SAMUELS VICE-CHAIR 3.00 X X 0 0 0 HARRIET BLANK SECRETARY 3.00 X X 0 0 0 JOYCE GOLDSTEIN VICE-CHAIR 3.00 X X 0 0 0 GARY JACOBS VICE-CHAIR 3.00 X X 0 0 0 ERIC NISLOW ASSOCIATE-SECRETARY 3.00 X X 0 0 0 DONALD BRODSKY VICE-CHAIR 3.00 X X 0 0 0 PHILIP SCHATTEN ASSOCIATE-SECRETARY 3.00 X X 0 0 0 STEPHEN SEIDEN CHAIR 5.00 X X 0 0 0 DAVID WAX VICE-CHAIR 3.00 X X 0 0 0 LINDA RUSSIN VICE-CHAIR 3.00 X X 0 0 0 FRANCINE ZORN TRACHTENBERG VICE-CHAIR 3.00 X X 0 0 0 DAVID ACKERMAN SVP & DIRECTOR OF MCJE 35.00 X 191263 0 20634 ROBIN BALLIN SVP & DIR. BIENNIAL CONVEN 35.00 X 197198 0 53972 STEPHEN ARNOFF PRESIDENT (FORMER) 35.00 X 214027 0 5206 ROBERT D KIMSAL SVP & CFO 35.00 X 211010 0 44711 ARLENE SWARTZ INTERIM DIRECTOR OF FRD 28.00 X 237200 0 9522 ALAN GOLDBERG VP, PROF. LEADERSHIP COMM. 35.00 X 206670 0 44622 JANET ELAM SVP, COMM. CONSULT.,EXEC. 35.00 X 209991 0 34169 WENDY SELIGSON EXEC. VP, STRATEGY AND OP.(FORMER) 35.00 X 38524 0 1830 JOANNE HARMON VP, MARKETING & COMMUNICATIONS 35.00 X 134681 0 17992 ALAN MANN INTERIM PRESIDENT 35.00 X 407886 0 11894 DAVID POSNER VICE PRESIDENT 35.00 X 197922 0 42863 DORI DENELLE VP, COMM. CONSULT. 35.00 X 189346 0 19529 MARK HOROWITZ VP, ECE & FAMILY ENGAGEMEN 35.00 X 174482 0 22363 STEVEN BECKER VP, HEALTH AND WELLNESS 35.00 X 134395 0 20831 AARON GREENBERG SENIOR CONSULTANT 35.00 X 136156 0 11265 2880751 0 361403 14 0 1 0 JODI SPERLING 9895 ARBOR VIEW DRIVE SO BOYTON BEACH FL 33437 SN. CONSULT. FOR JCC OVERNIGHT CAMPS 112840 1 1096725 5381817 2653769 212019 9132311 PROGRAM & SEMINAR FEES 900099 3113852 3113852 3113852 317479 317479 1060179 1027917 32262 32262 32262 OTHER INCOME 900099 121619 121619 121619 12717523 3113852 0 471360 281243 281243 86000 86000 2286277 1513768 513291 259218 3802469 3003442 469965 329062 264205 197022 43052 24131 817921 626240 85529 106152 321539 236757 53334 31448 744959 528688 180756 35515 5305 5305 295924 250335 26971 18618 152188 116226 33615 2347 815898 530409 200899 84590 380489 364947 15204 338 2588726 2512590 65751 10385 182052 135440 33044 13568 90264 62034 20013 8217 MISCELLANEOUS 168179 26340 134215 7624 RECRUITMENT 144665 458 131633 12574 MEMBERSHIP DUES 45924 10114 35810 13474227 10487358 2043082 943787 38101 36724 441320 919995 1405261 862482 632329 332285 15000 0 549560 521332 3245519 2303706 1101414 941813 17882872 18186951 1823972 1794902 23889829 23596484 805906 633186 519984 421395 7952406 7696534 9278296 8751115 X -8218879 -8104857 5834755 5860906 16995657 17089320 14611533 14845369 23889829 23596484 X -756704 893752 96788 X X 0 1 X 1 0 X 8501236 9171464 10208868 10144942 9132311 47158821 8501236 9171464 10208868 10144942 9132311 47158821 47158821 323728 412994 350609 303810 317479 1708620 1067953 1269728 4170 7269 121619 2470739 51338180 11803619 0.91860 0.91760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17395326 97763 1231426 888076 4100 17832339 18507636 118864 -330567 866357 34250 17395326 18718672 24561 1128467 1364064 18507636 17507550 66203 2584190 631226 808045 18718672 17058383 17940 994838 563611 17507550 0.95900 0.04100 0 0 343740 302117 41623 1677732 831758 845974 1224047 1169831 54216 941813 INVESTMENTS 958302 F MILLENNIUM INVESTMENTS 836600 F 1794902 ACCRUED PAYROLL TAXES AND VACATION 165216 NET PENSION LIABILITY 3961218 ACCRUED NON-PENSION POSTRETIREMENT BENEFITS 1296604 ACCRUED SUPPLEMENTAL PENSION AND RETIREMENT BENEFITS 198688 DEFERRED RENT LIABILITY 1091808 ENDOWMENT LOAN PAYABLE 983000 7696534 X 14015975 893752 92536 312164 1298452 12717523 0 12717523 13672587 92536 160600 253136 13419451 54776 54776 13474227 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, 2016 AND 2015 IN ACCORDANCE WITH ASC TOPIC 740, "INCOME TAXES", WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS 312,164. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 160,600. PART XII, LINE 4B - OTHER ADJUSTMENTS: WRITE OFF OF RESTRICTED CONTRIBUTIONS 54,776. ISRAEL 1 6 INITIATES,PLANS AND OPERATES A VARIETY OF PROGRAMS. PRIMARILY STAFF AND BOARD SEMINARS, AS WELL AS TRIPS FOR TEENS, COLLEGE STUDENTS AND MEMBERS. 1749047 1 6 0 0 1 6 1749047 0 1749047 0 0 0 0 0 0 0 FOUNDATION FOR JEWISH CAMP 253 WEST 35TH STREET 4TH FLOOR NEW YORK NY 10018 223551013 501 (C)(3) 102000 GRANTS ARE USED FOR JOINT PROGRAM FOR COSTS OF PROVIDING ISRAELI EMISSARY TO JEWISH COMMUNITY CENTERS. MACCABI WORLD UNION 520 EIGHTH AVENUE 4TH FLOOR NEW YORK NY 10018 264296212 501 (C)(3) 52193 GRANTS ARE USED FOR JOINT PROGRAM FOR SEMINAR COSTS FOR JEWISH EDUCATIONAL PROFESSIONAL FELLOWSHIP. SCHOLARSHIP 7 86000 1 X X X 0 0 0 0 0 0 0 0 0 DAVID ACKERMAN SVP & DIRECTOR OF MCJE 190130 0 0 0 1133 0 7695 0 12939 0 211897 0 0 0 ROBIN BALLIN SVP & DIR. BIENNIAL CONVEN 195955 0 0 0 1243 0 20667 0 33305 0 251170 0 0 0 STEPHEN ARNOFF PRESIDENT (FORMER) 84375 0 0 0 129652 0 2274 0 2932 0 219233 0 0 0 ROBERT D KIMSAL SVP & CFO 195203 0 0 0 15807 0 8246 0 36465 0 255721 0 0 0 ARLENE SWARTZ INTERIM DIRECTOR OF FRD 237200 0 0 0 0 0 9488 0 34 0 246722 0 0 0 ALAN GOLDBERG VP, PROF. LEADERSHIP COMM. 205371 0 0 0 1299 0 17058 0 27564 0 251292 0 0 0 JANET ELAM SVP, COMM. CONSULT.,EXEC. 209140 0 0 0 851 0 8600 0 25569 0 244160 0 0 0 JOANNE HARMON VP, MARKETING & COMMUNICATIONS 134577 0 0 0 104 0 5467 0 12525 0 152673 0 0 0 ALAN MANN INTERIM PRESIDENT 406600 0 0 0 1286 0 10600 0 1294 0 419780 0 0 0 DAVID POSNER VICE PRESIDENT 196686 0 0 0 1236 0 8233 0 34630 0 240785 0 0 0 DORI DENELLE VP, COMM. CONSULT. 188275 0 0 0 1071 0 7583 0 11946 0 208875 0 0 0 MARK HOROWITZ VP, ECE & FAMILY ENGAGEMEN 173460 0 0 0 1022 0 7123 0 15240 0 196845 0 0 0 STEVEN BECKER VP, HEALTH AND WELLNESS 133714 0 0 0 681 0 8158 0 12673 0 155226 0 0 0 X 7 212019 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 1. STEPHEN KAUFMAN AND ANN KAUFMAN HAVE A FAMILY RELATIONSHIP. 2. PHIL SCHATTEN AND CHERYL FISHBEIN HAVE A FAMILY RELATIONSHIP. 3. LESTER POLLACK AND GERI POLLACK HAVE A FAMILY RELATIONSHIP. 4. MORTON MANDEL AND THOMAS MANDEL HAVE A FAMILY RELATIONSHIP. 5. ANDREW EISENBERG HAS A BUSINESS RELATIONSHIP WITH JCC ASSOCIATION. 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 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. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY IS CURRENTLY 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. FORM 990, PART XI, LINE 9: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS 312,164. WRITE OFF OF RESTRICTED CONTRIBUTIONS -54,776. BAD DEBT EXPENSE -160,600. 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 FLORENCE G HELLER - JCC ASSOCIATION RESEARCH CENTER INC 520 8TH AVENUE NEW YORK NY 10018 136194710 RESEARCH TO HELP JEWISH COMMUNITY CENTERS NY 501(C)(3) LINE 9 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0