2016-10-26T09:49:41-05:00 2015-12-31 113518842 MARKS PANETH LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2015-01-01 135599486 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA JEWI 2127865141 520 EIGHTH AVENUE NEW YORK NY 10018 ROBERT D KIMSAL CFO 2127865141 2016-10-25 1 ROBERT R LYONS CPA P00227472 2125038800 2015 2017-02-10 21:41:12Z ALAN MANN 520 EIGHTH AVENUE NEW YORK NY 10018 14990013 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. 73 73 68 73 0 0 10208868 10144942 2670409 3692671 440903 790521 4170 7269 13324350 14635403 332494 276481 0 0 8113919 7801233 0 0 873918 5298210 6137731 13744623 14215445 -420273 419958 24469006 23889829 8757615 9278296 15711391 14611533 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 3116735 159870 1018500 PROGRAM ENRICHMENT SERVICES - THIS PROGRAM PROVIDES DEVELOPING SIGNATURE PROGRAMS FOR MEMBER JCCS AND PROVIDES CONSULTING ON THE PROGRAMMING NEEDS OF THE JCCS. 3116482 26111 162889 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. 3545493 14000 2101573 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. 1270946 76500 402070 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. 551495 0 7639 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. 1822441 76500 409709 11601151 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 1 0 0 0 0 1 0 0 0 0 1 0 0 0 1 70 0 68 1 0 1 IS CJ 0 0 0 0 0 0 0 0 X 73 73 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 2.00 X 0 0 0 DAVID PELTZ DIRECTOR 2.00 X 0 0 0 ROBIN FREDERICK DIRECTOR 2.00 X 0 0 0 ARTHUR ALLEN DIRECTOR 2.00 X 0 0 0 JACK BAUM DIRECTOR 2.00 X 0 0 0 ALVIN BERKUN DIRECTOR 2.00 X 0 0 0 DANIEL BERNSTEIN DIRECTOR 3.00 X 0 0 0 KARA BIERMAN DIRECTOR 2.00 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 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 2.00 X 0 0 0 STEVEN GOLD DIRECTOR (FORMER) 2.00 X 0 0 0 LISIE GOTTDENKER DIRECTOR 3.00 X 0 0 0 STUART HOCHWERT DIRECTOR 2.00 X 0 0 0 PAUL GROSS DIRECTOR (FORMER) 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 MICHAEL KAMINSKY DIRECTOR (FORMER) 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 LESTER POLLACK DIRECTOR (FORMER) 2.00 X 0 0 0 STEVEN CADRANEL DIRECTOR 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 JACOB SCHREIBER DIRECTOR (FORMER) 2.00 X 0 0 0 MARK SHAPIRO DIRECTOR 2.00 X 0 0 0 MARK SOKOLL DIRECTOR 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 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 BETSY HEYMAN DIRECTOR (FORMER) 2.00 X 0 0 0 JOSH LANGENTHAL DIRECTOR 3.00 X 0 0 0 GAIL LUXENBERG DIRECTOR (FORMER) 2.00 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 ALLAN FINKELSTEIN PRESIDENT (FORMER) 35.00 X 136331 0 21825 DAVID ACKERMAN SVP & DIRECTOR OF MCJE 35.00 X 187567 0 19400 ROBIN BALLIN SVP & DIR. BIENNIAL CONVENTION 35.00 X 191943 0 56186 STEPHEN ARNOFF PRESIDENT 35.00 X 370071 0 11992 ROBERT D KIMSAL SVP & CFO 35.00 X 198761 0 42174 JORDAN SHENKER SVP, COMMUNITY SERVICES (FORMER) 35.00 X 149642 0 21255 ARNOLD SOHINKI SVP, PROG. SERV. (FORMER) 35.00 X 245262 0 28528 JEROME WISCHE CDO/DIR. OF MANDEL CENTER (FORMER) 35.00 X 26303 0 1317 ARLENE SWARTZ INTERIM DIRECTOR OF FRD 28.00 X 197925 0 4801 JANET ELAM SVP, COMM. CONSULT.,EXEC. LEADERSHIP 35.00 X 189381 0 31117 WENDY SELIGSON EXEC.VP, STRATEGY AND OP. 35.00 X 116355 0 14941 ALAN GOLDBERG VP, PROF. LEADERSHIP COMM.CONSULT. 35.00 X 202775 0 42559 DAVID POSNER VICE PRESIDENT 35.00 X 194596 0 40912 DORI DENELLE VP, COMM. CONSULT. 35.00 X 184882 0 18350 MARK HOROWITZ VP, ECE & FAMILY ENGAGEMENT 35.00 X 165044 0 20299 STEVEN BECKER VP, HEALTH AND WELLNESS 35.00 X 131589 0 18009 2888427 0 393665 15 0 1 0 JODI SPERLING 9895 ARBOR VIEW DRIVE SO BOYTON BEACH FL 33437 SN. CONSULT. FOR JCC OVERNIGHT CAMPS 103882 1 1083888 5628315 3432739 34907 10144942 PROGRAM & SEMINAR FEES 900099 3692671 3692671 3692671 303810 303810 841321 354610 486711 486711 486711 OTHER INCOME 900099 7269 7269 7269 14635403 3692671 0 797790 199981 199981 76500 76500 1907235 1238228 453914 215093 4438249 3757851 360921 319477 513986 424157 47190 42639 370627 313690 8801 48136 571136 461861 61644 47631 60138 60138 54208 54208 639076 551205 56442 31429 309148 270335 28481 10332 176594 138555 31468 6571 855070 685203 107635 62232 453043 400729 52189 125 2774846 2774430 416 175399 147055 17960 10384 99351 81687 11193 6471 BAD DEBT EXPENSE 272273 272273 MISCELLANEOUS 155324 23009 65836 66479 MEMBERSHIP DUES 46587 10264 36290 33 POSTAGE AND SHIPPING 31471 19416 6216 5839 35203 26995 7577 631 14215445 11601151 1740376 873918 29609 38101 551181 441320 902923 1405261 643559 632329 70000 15000 542261 549560 3223068 2121654 1228851 1101414 19088570 17882872 1412052 1823972 24469006 23889829 1400050 805906 601185 519984 6756380 7952406 8757615 9278296 X -7237994 -8218879 6038342 5834755 16911043 16995657 15711391 14611533 24469006 23889829 X 419958 -1121088 -398728 X X 0 1 X 1 0 X 8667261 8501236 9171464 10208868 10144942 46693771 8667261 8501236 9171464 10208868 10144942 46693771 46693771 307342 323728 412994 350609 303810 1698483 148139 1067953 1269728 4170 7269 2497259 50889513 11047488 0.91760 0.91360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18507636 118864 -330567 866357 34250 17395326 18718672 24561 1128467 1364064 18507636 17507550 66203 2584190 631226 808045 18718672 17058383 17940 994838 563611 17507550 17171617 45692 -158926 17058383 0.97700 0.02300 0 0 342865 290349 52516 1717571 722080 995491 1162632 1109225 53407 1101414 INVESTMENTS 1014472 F MILLENNIUM INVESTMENTS 809500 F 1823972 ACCRUED PAYROLL TAXES AND VACATION 171993 NET PENSION LIABILITY 3920312 ACCRUED NON-PENSION POSTRETIREMENT BENEFITS 1462756 ACCRUED SUPPLEMENTAL PENSION AND RETIREMENT BENEFITS 242970 DEFERRED RENT LIABILITY 1115205 ENDOWMENT LOAN PAYABLE 1039170 7952406 X 13573109 -1121088 58794 -1062294 14635403 0 14635403 14672967 58794 398728 457522 14215445 0 14215445 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, 2015 AND 2014 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 2D - OTHER ADJUSTMENTS: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS 349,278. WRITE OFF OF RESTRICTED CONTRIBUTIONS 49,450. ISRAEL 1 8 INITIATES,PLANS AND OPERATES A VARIETY OF PROGRAMS. PRIMARILY STAFF AND BOARD SEMINARS, AS WELL AS TRIPS FOR TEENS, COLLEGE STUDENTS AND MEMBERS. 2444257 1 8 0 0 1 8 2444257 0 2444257 0 0 0 0 0 0 PART I, LINE 2: ALL SUCH GRANTS ARE MONITORED BY REQUIRING SUBMISSION OF PROPOSED BUDGETS WHEN APPLYING FOR GRANTS, AND PROVIDING EVALUATIONS AND ACTUAL EXPENDITURES AT THE COMPLETION OF THE PROGRAM, OR IN THE CASE OF SCHOLARSHIPS PROOF OF ENROLLMENT IN A SPECIFIC DEGREE PROGRAM. 0 AARON FAMILY JCC OF DALLAS 7900 NORTHAVEN RD DALLAS TX 75230 751461847 501 (C)(3) 90000 THE GRANTS JCC ASSOCIATION DISTRIBUTES TO JCCS AND CAMPS ARE USED TO PROVIDE SCHOLARSHIPS, IMPLEMENT PROGRAMS, PROVIDE FOR PROFESSIONAL DEVELOPMENT OR SUPPLEMENT STAFF. MACCABI WORLD UNION 520 EIGHTH AVENUE 4TH FLOOR NEW YORK NY 10018 264296212 501 (C)(3) 26111 THE GRANTS JCC ASSOCIATION DISTRIBUTES TO JCCS AND CAMPS ARE USED TO PROVIDE SCHOLARSHIPS, IMPLEMENT PROGRAMS, PROVIDE FOR PROFESSIONAL DEVELOPMENT OR SUPPLEMENT STAFF. 2 SCHOLARSHIP 8 76500 1 X X X 0 0 0 0 0 0 0 0 0 ALLAN FINKELSTEIN PRESIDENT (FORMER) 117723 0 0 0 18608 0 13097 0 8728 0 158156 0 0 0 DAVID ACKERMAN SVP & DIRECTOR OF MCJE 186466 0 0 0 1101 0 7544 0 11856 0 206967 0 0 0 ROBIN BALLIN SVP & DIR. BIENNIAL CONVENTION 191154 0 0 0 789 0 20262 0 35924 0 248129 0 0 0 STEPHEN ARNOFF PRESIDENT 364011 0 0 0 6060 0 0 0 11992 0 382063 0 0 0 ROBERT D KIMSAL SVP & CFO 187997 0 0 0 10764 0 7913 0 34261 0 240935 0 0 0 JORDAN SHENKER SVP, COMMUNITY SERVICES (FORMER) 104642 0 0 0 45000 0 4368 0 16887 0 170897 0 0 0 ARNOLD SOHINKI SVP, PROG. SERV. (FORMER) 170672 0 0 0 74590 0 7601 0 20927 0 273790 0 0 0 ARLENE SWARTZ INTERIM DIRECTOR OF FRD 197925 0 0 0 0 0 4767 0 34 0 202726 0 0 0 JANET ELAM SVP, COMM. CONSULT.,EXEC. LEADERSHIP 188646 0 0 0 735 0 7685 0 23432 0 220498 0 0 0 ALAN GOLDBERG VP, PROF. LEADERSHIP COMM.CONSULT. 201508 0 0 0 1267 0 16724 0 25835 0 245334 0 0 0 DAVID POSNER VICE PRESIDENT 193392 0 0 0 1204 0 8071 0 32841 0 235508 0 0 0 DORI DENELLE VP, COMM. CONSULT. 183844 0 0 0 1038 0 7416 0 10934 0 203232 0 0 0 MARK HOROWITZ VP, ECE & FAMILY ENGAGEMENT 164102 0 0 0 942 0 6723 0 13576 0 185343 0 0 0 ROBERT D KIMSAL SENIOR VP & CFO TO OFFSET RELOCATION COSTS X 75000 15000 0 0 1 15000 X 7 34907 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 VIRTUALLY ALL OF JCC ASSOCIATION'S BOARD MEMBERS ARE DIRECTORS OR EMPLOYEES OF MEMBER JCCS. ADDITIONALLY, 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 11 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 -349,278. WRITE OFF OF RESTRICTED CONTRIBUTIONS -49,450. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. SCHEDULE L, PART II (A) NAME OF PERSON: ROBERT D. KIMSAL (A) PURPOSE OF LOAN: OFFSET OF RELOCATION COSTS 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