2016-11-14T13:18:28-08:00 2015-12-31 ONISKO & SCHOLZ LLP 5000 E SPRING ST STE 200 LONG BEACH CA 908155215 990 2015-01-01 952407026 JEWISH FEDERATION AND FAMILY SERVICES OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY IRVINE CA 92603 Andrew Breslow CFO 2016-11-14 true Kim Joseph Onisko CPA P00523720 5624203100 2015 2017-02-10 21:41:12Z Arlene Miller 6986258 false false X JEWISHORANGECOUNTY.ORG X 1966 CA 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. 23 23 62 385 0 12988209 5489437 114126 105160 138314 289553 -126453 -62588 13114196 5821562 1842682 2413543 0 3164088 3242362 0 556409 1880020 1680624 6886790 7336529 6227406 -1514967 12726933 10887663 449440 598921 12277493 10288742 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; transportation, 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. false false 2350927 213646 105160 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: 1,498 received crisis case management,information and referral, emergency financial services and/or services through Adopt a FamilyHolocaust Survivor Services: 205 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 Caf Europa events were held.Career Coaching: 179 clients were served. Of those, 50 received career and the remaining 129 attended one or more career workshopsOf those who received career coaching, 27 also received financial self-sufficiency coaching.Mental Health Serves: 1,392 counseling sessions to 154 clients and 132 psycho-social support groups and workshopsIrvine Supportive Community: Provided over 280 seniors with 9,422 contacts. Offerings were very diverse, and included 744 separate sessions of physical fitness class, brain fitness activites, nutrition classes, support groups, yard clean ups, excursions and more.Rides provided to seniors within Irvine Supportive Community are recorded in Silver StreakOutreach & Engagement/Non Irvine Supportive Community: (started 10/1/15) provided 96 seniors with 15 workshop and support group sessions.Transportation: 20,804 rides to seniors, young adults with disabilities, cancer patients, vision impaired and homeless adults. This program received the Dayle Macintosh "Apple of Our Eye Award" for oustanding 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. 1756958 40129 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 22 Jewish organizational and congregational programs with grants. 1392903 1088865 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 201 educational grants to applicants, with an average grant of $527 per recipient, and funded 98% of all requested grants. PJ Library, serving children from 6 months to 8 years of age, awarded 12 books within the year to 1238 households with children of that age in Orange County. Reading Partners, a volunteer literacy initiative, placed 75 volunteers in 60 K-3 classrooms in 15 Orange County public schools, helping children learn to read, so they can read to learn. 738359 514416 6239147 true true false false false false false false false true true false false true true true true false false false false false false false true false false true true true false false false false false false false false false false false true false false false false false false false false false true 46 0 true 62 true false false false false false false true true false 0 false false false false false false false false false false X 23 23 false false false false true true true true true false false true true true true true true true true false CA X X X Andrew Breslow 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 Yael Aronoff Director 0.40 0.00 X 0 0 0 David Weinberg VICE CHAIR 0.40 0.00 X 0 0 0 DAVID ELIEZRIE Director 0.40 0.00 X 0 0 0 Kenneth Beard Director 0.40 0.00 X 0 0 0 MICHAEL STOLL Director 0.40 0.00 X 0 0 0 Frank Ellis Director 0.40 0.00 X 0 0 0 Philip Waldman Director 0.40 0.00 X 0 0 0 Lisa Grier Director 0.40 0.00 X 0 0 0 Blossom Siegel Director 0.40 0.00 X 0 0 0 Sam Wyman Director 0.40 0.00 X 0 0 0 Debbie Margolis PAST chair 4.00 0.00 X 0 0 0 Susan Levinstein Treasurer 1.00 0.00 X X 0 0 0 Daniel Koblin Chairman 1.00 0.00 X X 0 0 0 Lori Reznick Director 0.40 0.00 X 0 0 0 Lori Schwartz Director 0.40 0.00 X 0 0 0 James Weiss Secretary 1.00 0.00 X X 0 0 0 Mark Berman Director 0.40 0.00 X 0 0 0 Henry Cohen Director 0.40 0.00 X 0 0 0 Howard Mirowitz Director 1.00 0.00 X 0 0 0 Dr Harold Kravitz Board emeritus 0.40 0.00 X 0 0 0 Deborah Siminou Director 0.40 0.00 X 0 0 0 Bernie Labowitz VICE CHAIR 0.40 0.00 X 0 0 0 Stuart Wolfe Director 0.40 0.00 X 0 0 0 LAUREN GAVSHON Interim CEO 40.00 0.00 X 143564 0 11710 Shalom Elcott CEO until 07/15 40.00 0.00 X 265223 0 31256 Andrew Breslow CFO 40.00 0.00 X 129071 0 18064 Kathleen Mellon Community Planning 40.00 0.00 X 116211 0 15645 654069 76675 4 false true false 0 48703 390072 5050662 54092 5489437 Counseling service 58266 58266 Senior Care management 29013 29013 Senior transportation 17881 17881 105160 319376 319376 0 0 3938 3938 3938 3938 875990 905813 -29823 -29823 -29823 189583 48703 258883 -69300 -69300 0 0 OTHER REVENUE 900099 2774 2774 2774 5821562 107934 224191 1857056 1857056 556487 556487 0 0 598888 375081 60843 162964 0 2171195 1767426 182232 221537 90540 72120 8228 10192 168376 139208 12827 16341 213363 165804 18605 28954 0 23712 13428 4745 5539 28721 16265 5747 6709 0 0 0 224191 153951 63186 7054 0 0 124718 53898 52511 18309 0 149959 122754 27205 165045 150649 2683 11713 0 0 0 0 81223 63118 7083 11022 69686 54152 6078 9456 Community development 145216 143943 1273 Senior transportation 112813 112795 18 Uncollectible Pledges 100000 54000 20000 26000 Events and speakers 79486 77072 2414 375854 289940 65295 20619 7336529 6239147 540973 556409 9266 239750 643419 0 8245071 4666202 431771 382362 0 0 200000 200000 0 62745 89546 1352849 338060 932369 1014789 521515 2745705 0 0 0 1680777 1549309 12726933 10887663 369392 344326 28500 51548 254595 449440 598921 X 2877008 1706265 8702197 7883798 698288 698679 12277493 10288742 12726933 10887663 X -1514967 -342316 -131468 X false true X true false X 4728986 5554035 6863217 12988209 5489437 35623884 0 0 4728986 5554035 6863217 12988209 5489437 35623884 1032127 34591757 63246 73764 90387 92983 319376 639756 0 0 36263640 1537801 0.95390 0.94370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1662277 293 -51351 80410 1530809 1679153 348 58830 76054 1662277 1482891 66486 200017 70241 1679153 1309486 77065 147217 50877 1482891 1054238 315000 -9982 49770 1309486 0.54000 0.46000 true false false 416619 416619 264707 8469 256238 44250 13532 30718 469423 179718 289705 157850 136341 21509 1014789 Beneficial interest in assets at JCF 1530809 Cemetery Plots 15000 Vacation Timeshare 3500 1549309 Grants payable 254595 254595 X 5347778 -342316 -131468 -473784 5821562 5821562 7336529 7336529 7336529 Part V, Line 4: Intended uses of the endowment fund. 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 : FIN48 Footnote The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and state income taxes under Section 23701(d) of the California Tax Code.The Organization follows ASC 740, Accounting for Uncertainty in Income Taxes, which 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. X X X X X X X false Woman Philantrophy lunchons 108105 22397 85708 310 63915 17322 14978 Solomon Society dinners 90070 17115 72955 34551 40564 39522 495 3 40111 9191 30920 7662 28666 7797 3101 238286 48703 189583 42523 133145 64641 18574 258883 -69300 true Beth Jacob Congregation 3900 Michelson Drive Irvine CA 92612 330262666 7500 0 Support for Religious School Birthright Israel Foundation 33 East 33rd St New York NY 10016 134092050 300000 0 Strengthen young Jewish leaders Bureau of Jewish Education OC 1 Federation Way Ste 205 Irvine CA 92603 953740563 110505 0 support Jewish youth education Camp Silver Gan Israel 14401 Willow Lane Huntington Bch CA 92647 330688036 7285 0 Support Jewish Camp Chabad at UCI 12 Oxford Irvine CA 92612 330886313 18000 0 Support Jewish Life on Campus Chabad Cypress 12340 Seal Beach Blvd B219 Seal Beach CA 90740 201413896 7500 0 Community Programs Chabad Laguna Niguel 27631 La Paz Rd D Laguna Niguel CA 92677 330920968 8500 0 Support Jewish Education Chabad of Irvine 5010 Barranca Pkwy Irvine CA 92604 330886313 7000 0 Support of Jewish Education Chabad of Mission Viejo 24014 Marguerite Pkwy Mission Viejo CA 92692 330673282 38970 0 Support of Jewish education Congregation Bnai Israel 2111 Bryan Tustin CA 92782 953088484 6250 0 Support Jewish Youth Education Congregation Shir Ha-Maalot 3652 Michelson Dr Irvine CA 92612 952559118 16635 0 Support for Religious School Ezra Center PO Box 2272 Brookhurst St Anaheim CA 92814 202927498 20000 0 Support of seniors in North OC Hebrew Academy 14401 Willow Lane Huntington Bch CA 92647 330688036 44000 0 Support Jewish Day School Hebrew Union College 3101 Clifton Ave Cincinnati OH 45220 310537067 13500 0 Support Jewish Education Heritage Pointe 27356 Bellogente Mission Viejo CA 92691 330260314 5171 0 Community Programs Hillel Foundation OC 1 Federation Way Suite 210 Irvine CA 92603 521844823 87550 0 Support Jewish life on campus Jewish Federation NA 25 Broadway Suite 1700 New York NY 10004 131624240 704876 0 Support of Jewish Philanthropy Jewish Studies Program - UCI 3151 Social Sciences Plaza Irvine CA 92697 952540117 6000 0 Support Jewish Life on Campus Kids Kicking Cancer 27600 Northwestern Way 220 Southfield MI 48034 383500655 9000 0 Community Programs Merage Jewish Center 1 Federation Way Ste 200 Irvine CA 92603 330016661 142500 0 Support community programs OC Community Scholar Program 1006 Park Ave Newport Beach CA 92662 460478494 15000 0 Community education of Jewish topic Shevet Tapuz-Israeli Scouts 22106 Calderas Mission Viejo CA 92691 271444394 15000 0 Support Jewish Scouts Tarbut VTorah Day School 5 Federation Way Irvine CA 92603 953374189 92704 0 support Jewish Day School Temple Bat Yahm 1011 Camelback Newport Beach CA 92660 952875578 16840 0 Support community programs Temple Beth Tikvah 1600 N ArcadiaAve Fullerton CA 92831 952367005 13225 0 Support Jewish Education UC of Irvine Foundation 3151 Social Sciences Plaza Los Angeles CA 92617 952510117 8500 0 Support Jewish Life on Campus UC Regents Dept of Poly Sci 3151 Social Sciences Plaza Irvine CA 92697 952226406 80000 0 Support Jewish Education University Synagogue 3400 Michelson Irvine CA 92612 330254944 6900 0 Support for Religious School 20 8 Transportation 12 2885 Housekeeping assistance 123 264503 Medical expenses 11 3880 Crisis management 156 107205 Personal and Nursing Care 38 149771 Meal assistance 39 13659 Emergency Assistance 10 5803 Dental Program 3 4251 National Convention Fees Assistance 7 4530 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. Grantmaker's Description of How Grants are Used Each grantee is required to submit financial statements to the Organization's planning & funding consul (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 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 committee of the board by the PFC. X true true X X X X X true false false true false false false false false false LAUREN GAVSHON Interim CEO 143564 6706 5004 155274 Shalom Elcott CEO until 07/15 265223 9011 22245 296479 Part I, Line 1a: Relevant information in regards to selections on 1a. X 6971 Fair Value X 1 12000 Fair Value X Gift cards 139 35121 nominal value false false true Part I, Line 32, Hire and Use of Third Parties The organization encourages vehicle donation but does not have a contract with a commercial fundraiser to sell the cars. Donors are encouraged to use www.cardonatingiseasy.org for car donation. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Other grants and initiatives support Israel activities on campus, enhance the cultural connection between Orange County and our sister communities in Israel. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder 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 entitled to one vote at any meeting of the Members. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The members elect governing body, the board of directors, per the by-laws at an annual meeting Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The members approve the election of the board members and any changes to the by-laws. Form 990, Part VI, Line 11b: Form 990 Review Process The Board of directors authorizes the audit and finance committees to review form 990 prior to filing. The committees members review form 990 and give a report to the executive committee about any findings and recommendations.The executive committee approves the submission of the Form 990. A copy of Form 990 is made available for review by board members. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 19: Other Organization Documents Publicly Available Articles of incorporation, by-laws, tax-exempt approval letter are available to the public upon request via mail or e-mail. Financial statements and Form 990 are posted on Federation's web-site. Other Changes In Net Assets Or Fund Balances - Other Decreases Change in value of beneficial interest = -$131468