2016-02-29T09:19:34-06:00 2015-06-30 420714325 RSM US LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2014-07-01 520983740 JEWISH COUNCIL FOR THE AGING OF GREATER WASHINGTON INC JEWI 3012554200 12320 PARKLAWN DR ROCKVILLE MD 20852 DAVID GAMSE CHIEF EXECUTIVE OFFICER 3012554200 2016-02-24 1 YONG ZHANG CPA P01249785 7033366400 2014 2016-08-17 19:52:53Z DAVID GAMSE 12320 PARKLAWN DR ROCKVILLE MD 20852 5782951 0 X WWW.ACCESSJCA.ORG X 1973 MD TO HELP OLDER ADULTS IN THE GREATER WASHINGTON, D.C. REGION MAINTAIN INDEPENDENCE, DIGNITY, VITALITY AND SELF-RESPECT AND TO HELP PEOPLE OF DIFFERENT GENERATIONS UNDERSTAND, LEARN FROM AND CARE FOR ONE ANOTHER. 29 29 213 800 74468 -282315 3321731 3191412 1264770 1785952 85344 79395 -122033 -53746 4549812 5003013 0 0 0 0 2901518 3636939 0 0 242473 1654210 1676749 4555728 5313688 -5916 -310675 9807313 9690198 5108942 5377170 4698371 4313028 X TO HELP OLDER ADULTS IN THE GREATER WASHINGTON, D.C. REGION MAINTAIN INDEPENDENCE, DIGNITY, VITALITY AND SELF-RESPECT AND TO HELP PEOPLE OF DIFFERENT GENERATIONS UNDERSTAND, LEARN FROM AND CARE FOR ONE ANOTHER. 0 0 1589639 790127 TRANSPORTATION PROGRAMS:FOR 42 YEARS, JCA HAS HELPED LOCAL SENIORS TRAVEL THROUGHOUT THE AREA. WHILE THE NEEDS HAVE GROWN AND EVOLVED, ONE THING REMAINS CONSTANT: TRANSPORTATION IS CRITICAL TO HELPING PEOPLE GROW OLD WITH DIGNITY, INDEPENDENCE AND VITALITY.OUR FLEET OF ELDERBUSES AND TEAM OF SPECIALLY TRAINED DRIVERS ALLOWED SCORES OF SENIORS GET AROUND. THIS INCLUDED TRANSPORTING ADULT DAY PARTICIPANTS TO JCA'S MISLER CENTER AND GORLITZ KENSINGTON CLUB AND OPERATING SHUTTLES TO FIVE SENIOR CENTERS IN MONTGOMERY COUNTY. ALL TOLD, OUR ELDERBUSES TRAVELED 121,790 MILES LAST YEAR.THE CONNECT-A-RIDE TRANSPORTATION RESOURCE CENTER PROVIDED EXPERT ANSWERS AND EDUCATION, WITH INFORMATION AND MOBILITY SPECIALISTS RESPONDING TO 10,929 INQUIRIES AND MAKING 8,633 REFERRALS TO HELP SENIORS FIND SAFE, AFFORDABLE RIDES.JCA ALSO WORKED TO SHAPE THE FUTURE OF SENIOR TRANSPORTATION. IN DECEMBER, WE LAUNCHED THE THIRD ROUND OF GETTING ALL AROUND THE COUNTY, A FEDERALLY FUNDED PROJECT TO INCREASE THE ENGAGEMENT OF MONTGOMERY COUNTY SENIORS AND ADULTS WITH DISABILITIES IN TRANSPORTATION PLANNING.OUR VOLUNTEER DRIVER PROGRAMS, NV RIDES (WHICH IS ADMINISTERED BY THE JEWISH COMMUNITY CENTER OF NORTHERN VIRGINIA) AND VILLAGERIDES, SET THE PACE IN A WORLD WHERE 90 PERCENT OF ADULTS WISH TO STAY IN THEIR HOMES AS THEY AGE.NUMBER DETAILS OF OUR PROGRAMS ARE:46,776 PASSENGER TRIPS PROVIDED BY ELDERBUSES, A 30% INCREASE OVER FISCAL YEAR 20143,124 CALLERS ASSISTED BY CONNECT-A-RIDE MOBILITY SPECIALISTS, A 20% INCREASE OVER FISCAL YEAR 2014643 RIDES PROVIDED TO 187 LOW-INCOME, DISABLED SENIORS BY THE ESCORTED TRANSPORTATION PROJECT79 SENIORS AND DISABLED ADULTS EMPOWERED TO USE PUBLIC TRANSPORTATION AT RIDESMART TRAVEL TRAINING WORKSHOPS2,674 RIDES FOR 168 SENIORS PROVIDED BY 143 VOLUNTEER DRIVERS THROUGH NV RIDES1,264 RIDES FOR 98 SENIORS PROVIDED BY 107 VOLUNTEER DRIVERS THROUGH VILLAGERIDES 1096886 4680 SENIOR EMPLOYMENT PROGRAMS:72,384 HOURS OF COMMUNITY SERVICE WORTH $608,045 PROVIDED BY 174 ON-THE-JOB TRAINEES AT 54 HOST AGENCIES3,421 JOBSEEKERS AGE 50+ CONNECTED WITH 135 EXHIBITORS AT TWO 50+ EMPLOYMENT EXPOS IN VIRGINIA AND MARYLAND56 OLDER ADULTS RECEIVED INTENSIVE JOB-SEARCH TRAINING AND MENTORING THROUGH THE CAREER GATEWAY!JCA IS AN OLDER WORKER EXPERT, AND OUR EMPLOYMENT PROGRAMS ADDRESS THE NEEDS OF JOBSEEKERS WHO FACE A VARIETY OF CHALLENGES.THE SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM WORKED WITH 174 SENIORS FROM MONTGOMERY AND FREDERICK COUNTIES WHO WERE AGE 55 OR OLDER AND LIVING AT OR BELOW 125 PERCENT OF THE FEDERAL POVERTY LINE. THANKS TO THE U.S. DEPARTMENT OF LABOR, SENIOR SERVICES AMERICA AND JCA'S GENEROUS FRIENDS, THESE TRAINEES WERE COMPENSATED AT MINIMUM WAGE WHILE GAINING JOB SKILLS AND PERFORMING VALUABLE COMMUNITY SERVICE AT 54 LOCAL CHARITIES AND GOVERNMENT AGENCIES, INCLUDING JCA.OUR 50+ EMPLOYMENT EXPO HELD IN TYSON'S ON MAY 25 GAVE 654 ATTENDEES THE OPPORTUNITY TO CONNECT WITH 34 EMPLOYERS AND 16 TRAINING INSTITUTIONS AND COMMUNITY RESOURCES.THE 50+ EMPLOYMENT EXPO IN NORTH BETHESDA ON JUNE 1 WAS EVEN LARGER, ATTRACTING 2,767 JOBSEEKERS, 47 EMPLOYERS AND 38 COMMUNITY RESOURCES.THE CAREER GATEWAY! - AN INNOVATIVE PROGRAM THAT HAS GRADUATED 305 PARTICIPANTS SINCE ITS FOUNDING IN 2010 - PROVIDED 30+ HOURS OF INTENSIVE, SPECIALIZED TRAINING AND MENTORING TO PROFESSIONALS AGE 50+ LOOKING TO RE-ENTER THE WORKFORCE. 1002384 575089 ADULT DAY PROGRAMS:7,897 DAYS OF CARE PROVIDED TO 100 VULNERABLE SENIORS AT THE ALBERT & HELEN MISLER ADULT DAY CENTER1,927 MEMBER DAYS PROVIDED TO 44 OLDER ADULTS WITH EARLY-STAGE MEMORY LOSS AT THE SAMUEL GORLITZ KENSINGTON CLUBCARE, COMPASSION AND COMMUNITY - THAT'S WHAT SENIORS AND CAREGIVERS FOUND AT JCA'S MISLER ADULT DAY CENTER AND KENSINGTON CLUB, BOTH OF WHICH ARE PART OF OUR RUTH & HANS CAHNMANN CENTER FOR SUPPORTIVE SERVICES.100 SENIORS RECEIVED HEALTH MONITORING AND NURSING AT THE MISLER CENTER, WHICH IS A LICENSED, STATE-CERTIFIED PROGRAM FOR SENIORS DEALING WITH COGNITIVE OR PHYSICAL CHALLENGES (OR BOTH, AS THEY OFTEN ARE). PARTICIPANT DAYS AT MISLER INCREASED 16 PERCENT FROM FISCAL YEAR 2014.THE GORLITZ KENSINGTON CLUB, OUR SOCIAL DAY PROGRAM FOR OLDER ADULTS WITH EARLY-STAGE MEMORY LOSS, SERVED 44 MEMBERS AND LAID THE GROUNDWORK FOR A SECOND PROGRAM LOCATION AT INGLESIDE AT KING FARM, AN ASSISTED LIVING COMMUNITY IN ROCKVILLE, MARYLAND.OUR SUPPORTIVE SERVICES TEAM FACILITATED A CAREGIVER SUPPORT GROUP FOR FAMILY MEMBERS AND A "NINTH WEEK GROUP" FOR PARTICIPANTS WHO HAD PREVIOUSLY COMPLETED THE 8-WEEK EARLY-STAGE DEMENTIA SUPPORT GROUP.THANKS TO A GRANT FROM THE HEALTH CARE INITIATIVE FOUNDATION, THE MISLER CENTER BECAME A CERTIFIED MUSIC & MEMORY PROGRAM, WITH STAFF TRAINED TO USE IPODS TO CREATE CUSTOMIZED PLAYLISTS FOR PARTICIPANTS. 337510 0 INTERGENERATIONAL PROGRAMS:303 VOLUNTEERS AGE 50+ DONATED 7,095 HOURS OF SKILLED AND COMPASSIONATE VOLUNTEER SERVICE TO INTERAGES PROGRAMS631 AT-RISK STUDENTS IN MONTGOMERY COUNTY PUBLIC SCHOOLS RECEIVED MENTORING AND TUTORING365 YOUTH VOLUNTEERS BEFRIENDED 308 VULNERABLE ELDERSCONNECTING THE GENERATIONS IS AN INTEGRAL PART OF JCA'S MISSION, AND OUR HEYMAN INTERAGES CENTER, WHICH WAS FOUNDED NEARLY THREE DECADES AGO, IS A RECOGNIZED LEADER IN INTERGENERATIONAL PROGRAMMING.JCA'S INTERAGES PROGRAM BECAME THE SECOND OFFICIAL CHAPTER OF A NEW INTERGENERATIONAL LEADERSHIP INSTITUTE CREATED AND FACILITATED DR. MATTHEW KAPLAN OF PENN STATE UNIVERSITY.THE INTERGENERATIONAL RESOURCE CENTER'S QUARTERLY E-NEWSLETTER WENT TO MORE THAN 3,000 RECIPIENTS, ALLOWING PROFESSIONALS AND ORGANIZATIONS TO LEARN FROM JCA'S EXPERIENCE. 519586 416056 INFORMATION, EDUCATION & OUTREACH:1,622 HOURS OF VOLUNTEER ASSISTANCE PROVIDED BY PHONE AND EMAIL TO THOSE SEEKING ANSWERS THROUGH THE ROSE BENT LEE SENIOR HELPLINE AND STEVEN M. REICH HOMECARE RESOURCE CENTER968 HOURS OF INSTRUCTION AND 4,340 HOURS OF SERVICE DONATED BY SENIORTECH VOLUNTEERS AT SIX TRAINING CENTERSACROSS THE D.C. METRO AREA, OLDER ADULTS AND THEIR FAMILIES COUNT ON JCA FOR SENIOR-FRIENDLY EDUCATION AND EXPERT INFORMATION ABOUT AGING.LAST YEAR, 532 OLDER ADULTS LEARNED COMPUTER AND TECHNOLOGY SKILLS IN OUR SENIORTECH CLASSES - WHICH ARE TAUGHT TO SENIORS BY SENIORS.IN COLLABORATION WITH WASHINGTON JEWISH WEEK, WE PUBLISHED QUARTERLY SENIOR RESOURCES GUIDES ON TIMELY TOPICS FOR TODAY'S OLDER ADULTS, INCLUDING HEARING LOSS AND USING PERSONAL TECHNOLOGY FOR BETTER HEALTH.THE ACCESSJCA PRINT NEWSLETTER REACHED 7,000 HOUSEHOLDS AND OUR JCA TODAY ONLINE NEWSLETTER KEPT US CONNECTED TO THOUSANDS OF FRIENDS AND SUPPORTERS.OUR REDESIGNED WEBSITE, WHICH LAUNCHED IN OCTOBER 2015, RECEIVED AN AVERAGE OF 2,906 VISITS A MONTH.JCA'S SOCIAL MEDIA PRESENCE CONTINUED TO GROW, AS WE SHARED RESOURCES, PROMOTED PROGRAMS AND CONNECTED WITH THE COMMUNITY ON TWITTER, LINKEDIN AND FACEBOOK. AS OF JUNE 30, 2015, WE HAD MORE THAN 1,000 FACEBOOK FOLLOWERS.ON APRIL 26, 2015, JCA HELD ITS 22ND ANNUAL SYLVIA BLAJWAS PRODUCTIVE AGING AWARD DINNER. A RECORD CROWD JOINED US IN CELEBRATING THIS YEAR'S HONOREES, ALAN AND ARLENE ALDA, ALONG WITH SYLVIA GREENBERG, RECIPIENT OF JCA'S 2015 HUMANITARIAN AWARD.THIS WAS JCA'S MOST SUCCESSFUL DINNER TO DATE, AND WE THANK OUR GUESTS AND EVENT SPONSORS FOR THEIR GENEROUS SUPPORT!CLIENTS COME FIRST AT JCA, WITH 88 CENTS OF EVERY DOLLAR DIRECTED INTO PROGRAMS, NOT OVERHEAD. 857096 416056 4546005 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 213 1 1 1 0 0 0 0 1 1 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 MD VA NY FL DC X RICHARD K STANLEY COO 3012554200 12320 PARKLAWN DR ROCKVILLE MD 20852 SHELDON GROSBERG PRESIDENT 4.00 X X 0 0 0 NATALIE CANTOR 1ST VICE PRESIDENT 2.00 X X 0 0 0 ADRIENNE MANDEL 2ND VICE PRESIDENT 2.00 X X 0 0 0 JEFFREY LIPSON 3RD VICE PRESIDENT 2.00 X X 0 0 0 NANCY FIEDELMAN SECRETARY 2.00 X X 0 0 0 LINDA ROSENZWEIG ASSISTANT SECRETARY 2.00 X X 0 0 0 KENNETH SIMONSON TREASURER 2.00 X X 0 0 0 RICHARD GALEN ASSISTANT TREASURER 2.00 X X 0 0 0 MARION KRISTAL GOLDBERG PARLIAMENTARIAN 2.00 X X 0 0 0 HOWARD GLECKMAN MEMBER AT LARGE 2.00 X X 0 0 0 IRA BARTFIELD DIRECTOR 1.00 X 0 0 0 KAMAL COHEN DIRECTOR 1.00 X 0 0 0 NORMAN GOLDSTEIN DIRECTOR 1.00 X 0 0 0 GERALD LEVINE DIRECTOR 1.00 X 0 0 0 ADELE WINTERS DIRECTOR 1.00 X 0 0 0 BARBARA ETKIND DIRECTOR 1.00 X 0 0 0 LYNN FRISS FEINBERG DIRECTOR 1.00 X 0 0 0 LYNNE FILDERMAN DIRECTOR 1.00 X 0 0 0 DANIEL HODIN DIRECTOR 1.00 X 0 0 0 EMILY HOFMANN DIRECTOR 1.00 X 0 0 0 SUSAN MEREWITZ DIRECTOR 1.00 X 0 0 0 PHYLLIS COBURN DIRECTOR 1.00 X 0 0 0 DEBRA KORTH DIRECTOR 1.00 X 0 0 0 MARISA LAVINE DIRECTOR 1.00 X 0 0 0 JAMES MCMANN DIRECTOR 1.00 X 0 0 0 SUSAN MILLER DIRECTOR 1.00 X 0 0 0 MARVIN ROSENBERG DIRECTOR 1.00 X 0 0 0 BARBARA BOBBE MINTZ DIRECTOR 1.00 X 0 0 0 SAMUEL G KAPLAN PAST PRESIDENT 1.00 X 0 0 0 DAVID GAMSE CEO 60.00 X 176834 0 16304 RICHARD STANLEY COO/CFO 60.00 X 101569 0 3854 MARILYN GORDON ASSISTANT CEO 60.00 X 100462 0 3827 378865 0 23985 3 0 1 0 UNITED BANK 12101 ROCKVILLE PIKE ROCKVILLE MD 20852 BANKING SERVICES 168032 RING HOUSE CORPORATION 1801 EAST JEFFERSON ST ROCKVILLE MD 20852 MEALS AND FACILITY RENTAL 145668 MARRIOTT INTERNATIONAL PO BOX 402642 ATLANTA GA 303844642 MEETING VENUES 126638 3 26086 1858434 1306892 2479 3191412 SERVICE & ATTENDANCE 900099 1395232 1320764 74468 PRODUCTIVE AGING 900099 365760 365760 REGISTRATION 900099 24960 24960 1785952 511 511 177013 231359 -54346 -54346 -54346 627463 548579 78884 78884 78884 OTHER INCOME 900099 600 600 600 5003013 1711484 74468 25649 418036 220014 131320 66702 2789937 2479301 223171 87465 54795 48607 4531 1657 124278 104814 13586 5878 249893 217799 22401 9693 900 700 100 100 27950 27950 19240 19240 96906 96906 82309 70819 868 10622 141593 124432 9104 8057 3946 3847 99 326799 254980 38316 33503 15096 13096 1416 584 165758 164721 904 133 10158 8875 1283 216874 215194 1680 94011 86026 7985 GAS, OIL, REPAIRS 230752 230752 JOB TRAINING PARTICIPAN 198021 198021 PRINTING, POSTAGE, EQUI 30721 7101 7320 16300 OTHER EXPENSES 15715 0 15715 5313688 4546005 525210 242473 75775 1124 745109 583527 31898 16741 248283 454354 40131 44450 8965123 2274800 6677004 6690323 1969866 1892174 19247 7505 9807313 9690198 452637 591946 207444 192093 4368861 4409131 80000 184000 5108942 5377170 X 2689700 2397203 509632 410536 1499039 1505289 4698371 4313028 9807313 9690198 -310675 -74668 0 X X 0 1 X 1 1 1 X 3424862 5652609 2920113 3321731 3191412 18510727 50000 50000 3474862 5652609 2920113 3321731 3191412 18560727 1751617 16809110 309624 170288 176150 177731 177524 1011317 1780 741 176 600 3297 19575341 5638517 0.85870 0.86520 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 1,780. 2012 AMOUNT: $ 741. 2013 AMOUNT: $ 176. 2014 AMOUNT: $ 600. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1962864 6250 -15024 68916 1885174 1744184 10602 275578 67500 1962864 1633090 12250 164844 66000 1744184 1688840 8100 -2890 60960 1633090 1446156 12500 296184 66000 1688840 0.79850 0.20150 0 0 1100000 1100000 6271742 968945 5302797 672823 629299 43524 920558 676556 244002 6690323 X 5841961 -74668 701497 231359 858188 4983773 19240 19240 5003013 6227304 701497 231359 932856 5294448 19240 19240 5313688 PART V, LINE 4: INVESTMENT POLICY: JCA'S INVESTMENT OBJECTIVE IS TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO THE PROGRAM AND OPERATIONS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN PURCHASING POWER OF THE ENDOWMENT ASSETS. JCA INVESTS ITS ENDOWMENT FUNDS IN MONEY MARKET, EQUITIES, MUTUAL FUNDS AND MORTGAGE AND ASSET-BACKED SECURITIES. SPENDING POLICY: IT IS THE GENERAL POLICY OF THE JEWISH COUNCIL FOR THE AGING THAT JCA APPROPRIATES FOR EXPENDITURE IN ITS ANNUAL BUDGET A MAXIMUM OF FOUR PERCENT OF THE ROLLING AVERAGE OF THE CALENDAR YEAR END MARKET VALUE OF THE ENDOWMENT ASSETS OVER THE PRECEDING THREE YEARS, THE BASE OF WHICH IS ADJUSTED FOR NEW CAPITAL CONTRIBUTIONS TO THE ENDOWMENT. NOTWITHSTANDING THIS GENERAL POLICY, HOWEVER, THE CHIEF EXECUTIVE OFFICER OR THE BOARD OF DIRECTORS MAY CHOOSE TO ACCEPT AN ENDOWMENT GIFT WITH A DIFFERENT EXPENDITURE POLICY. MOREOVER, THE BOARD MAY OPT TO EXPEND ITS ENDOWMENT ASSETS AT A DIFFERENT RATE IN ANY GIVEN YEAR. PART X, LINE 2: JCA IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, JCA QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. HOWEVER, JCA IS SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME, AS DEFINED BY THE INTERNAL REVENUE SERVICE. DURING THE YEAR ENDED JUNE 30, 2015, JCA HAD NO TAXABLE UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT EVALUATED JCA'S TAX POSITIONS AND CONCLUDED THAT JCA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. JCA FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, JCA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE REPORTED ON LINE 6B 231,359. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE REPORTED ON LINE 6B 231,359. X X X X 0 0 0 0 0 0 0 0 0 DAVID GAMSE CEO 175646 0 0 0 1188 0 5471 0 10833 0 193138 0 0 0 A MARYLAND ECONOMIC DEVELOPMENT CORP 521376562 NONEAVAIL 2009-11-01 5270000 FINANCE ACQUISITION COSTS OF A BUILDING 0 0 0 A 1022474 5270000 5270000 2009 0 0 1 1 A 0 0 0 0 0 0 1 A 1 0 0 0 0 0 A 1 FORM 990, PART VI, SECTION B, LINE 11 UPON RECEIPT OF THE DRAFT 990, IT IS DISTRIBUTED TO THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, THE PRESIDENT, AND MEMBERS OF THE BUDGET, AUDIT, AND FINANCE COMMITTEE FOR REVIEW. AFTER ONE WEEK OF REVIEW, IT IS SUBMITTED TO THE ENTIRE BOARD OF DIRECTORS FOR A ONE WEEK COMMENT PERIOD. FORM 990, PART VI, SECTION B, LINE 12C JCA REQUIRES ITS OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO SIGN THE CONFLICT OF INTEREST POLICY EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S SALARY IS SET BY THE BOARD OF DIRECTORS. JCA USES SURVEYS OF COMPARABLE SALARIES IN THE REGION TO HELP SET ALL STAFF SALARIES, GENERALLY SETTING COMPENSATION AT OR BELOW THE MIDPOINT OF SALARIES SURVEYED OF COMPARABLY SIZED ORGANIZATIONS DOING COMPARABLE WORK. STAFF SALARIES ARE DETERMINED BY A PROCESS THAT IS BASED ON COMPENSATION STUDIES OF LIKE-SIZED NONPROFITS, INDEPENDENT REVIEW, BOARD APPROVAL, AND SETS A TARGET COMPENSATION RANGE BETWEEN THE 25TH AND 75TH PERCENTILES OF BENCHMARKS. FORM 990, PART VI, SECTION C, LINE 19 WE ANNOUNCE THAT JCA'S FINANCIAL REPORTS ARE AVAILABLE FOR PUBLIC INSPECTION (BY APPOINTMENT AT OUR CORPORATE OFFICES) IN OUR ANNUAL REPORT, DIRECT MAILINGS, NEWSLETTERS, AND WEB SITE. OUR 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG AND ON JCA'S WEB SITE. THESE DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. FORM 990, PART I, LINE 6: VOLUNTEERS ARE REQUIRED TO SIGN IN AND LOG THEIR TIME WHEN PERFORMING TASKS. THE ORGANIZATION ASSEMBLES THE INFORMATION FOR STATISTICAL REPORTING TO DONORS, GRANTORS, AND DECISION-MAKERS.