2016-05-10T10:05:53-05:00 2015-06-30 221478099 COHNREZNICK LLP 1212 AVENUE OF THE AMERICAS NEW YORK NY 10036 990 2014-07-01 131624060 JEWISH CHILD CARE ASSOCIATION OF NEW YORK INC JEWI 9178084800 858 EAST 29TH STREET BROOKLYN NY 11210 STEVEN WOLINSKY CFO 9178084800 2016-05-06 1 THOMAS LANNING P00851654 2122970400 2014 2016-08-17 19:52:53Z JCCA RONALD RICHTER 858 EAST 29TH STREET BROOKLYN NY 11210 110933426 0 X JCCANY.ORG X 1823 NY THE ORGANIZATION IS A COMPREHENSIVE CHILD CARE AGENCY THAT OFFERS SERVICES RANGING FROM FAMILY DAY CARE AND PREVENTIVE PROGRAMS TO EXTENDED RESIDENTIAL CARE. 27 27 1999 680 -2551 0 21298837 21091015 73877359 71703775 3471841 5646225 917736 9124 99565773 98450139 78491 101000 0 0 63423679 64311387 35628 0 1238134 34453292 33533274 97991090 97945661 1574683 504478 91811679 85162215 33293093 30028173 58518586 55134042 X THE ORGANIZATION IS A COMPREHENSIVE CHILD CARE AGENCY THAT OFFERS SERVICES RANGING FROM FAMILY DAY CARE AND PREVENTIVE PROGRAMS TO EXTENDED RESIDENTIAL CARE AT NEARLY 200 YEARS OLD, JEWISH CHILD CARE ASSOCIATION (JCCA) IS ONE OF THE OLDEST AND LARGEST CHILD AND FAMILY CARING AGENCIES IN THE NATION, PROVIDING SERVICES TO OVER 16,000 CHILDREN AND FAMILY MEMBERS EACH YEAR THROUGHOUT THE GREATER NEW YORK CITY REGION, INCLUDING LONG ISLAND AND WESTCHESTER COUNTY. JCCA PROVIDES AN EXTENSIVE ARRAY OF CHILD WELFARE (FOSTER CARE, RESIDENTIAL TREATMENT, PREVENTIVE SERVICES), MENTAL HEALTH, ADOPTION, EDUCATION, AND YOUTH AND FAMILY SUPPORT SERVICES A FAMILY-CENTERED, STRENGTHS-BASED, DATA-INFORMED APPROACH HAS BEEN AT THE CORE OF THE AGENCY'S PRACTICE FOR MANY YEARS. JCCA'S MISSION IS BASED ON THE UNIVERSAL MANDATE WITHIN THE JEWISH TRADITION OFTIKKUN OLAM- THE RESPONSIBILITY OF EVERY PERSON TO WORK TO MAKE THE WORLD A BETTER PLACE, AND THE BELIEF THAT ALL CHILDREN DESERVE TO GROW UP HOPEFUL. 0 0 63460909 66861855 CHILD WELFARE SERVICES FOSTER HOME SERVICES - 858 CHILDREN WERE SERVED IN REGULAR AND THERAPEUTIC FOSTER HOMES, INCLUDING SPECIALIZED PROGRAMS SUCH AS OUR MEDICALLY FRAGILE PROGRAM AND MULTIDIMENSIONAL TREATMENT FOSTER CARE (MTFC).- 109 OUT OF 805 CHILDREN SERVED (13%) WERE REUNIFIED WITH THEIR FAMILIES OR ADOPTED INTO NEW FAMILIESWESTCHESTER CAMPUS PROGRAMS (PLEASANTVILLE COTTAGE SCHOOL, EDENWALD CENTER, START, AND GATEWAYS) - 409 YOUTH WERE SERVED- 35 OUT OF 409 TOTAL YOUTH SERVED WERE REUNIFIED WITH THEIR FAMILIES OR RELATIVES- 27 YOUTH PARTICIPATED IN ON-CAMPUS WORK PROGRAMS OR OFF-CAMPUS INTERNSHIPS- 500 VOLUNTEERS PROVIDED SERVICES TO YOUTH ON CAMPUSBRIDGES TO HEALTH - 579 YOUTH ACHIEVED THEIR TREATMENT GOALS IN B2H IN 2015- 85% OF YOUTH SERVED REMAINED IN A COMMUNITY SETTING AND AVOIDED FOSTER CARE PLACEMENT.JOURNEY DETENTION DIVERSION - 98% OF 137 YOUTH REMAINED WITH THEIR FAMILIES AND DIVERTED FROM JUVENILE FACILITIES PLACEMENT 12355814 3552336 MENTAL HEALTH AND PREVENTIVE SERVICES- JCCA HAS MET A GROWING DEMAND AND HELPED 1,844 YOUTH COPE WITH MENTAL ILLNESS AND STRESS LAST YEAR, ADDING SIX NEW PROGRAMS:PREVENTIVE SERVICES - 827 FAMILIES SERVED, 98% REMAINED TOGETHER AND AVOIDED FOSTER CARE PLACEMENTFAMILY TIES (GENERAL PREVENTIVE PROGRAM) - 128 FAMILIES 95% OF FAMILIES AVOIDED FOSTER CARE PLACEMENT HELPING HANDS FOR FAMILIES (FAMILY TREATMENT & REHABILITATION PROGRAM) - 164 FAMILIES SERVED 99% OF FAMILIES AVOIDED FOSTER CARE PLACEMENT.CHILD PARENT PSYCHOTHERAPY - 40 FAMILIES SERVED, 100% OF FAMILIES AVOIDED FOSTER CARE PLACEMENT BRIEF STRATEGIC FAMILY THERAPY - 232 FAMILIES SERVED, 97% OF FAMILIES AVOIDED FOSTER CARE PLACEMENT.FUNCTIONAL FAMILY THERAPY- 263 FAMILIES SERVED, 98% OF FAMILIES AVOIDED FOSTER CARE PLACEMENT MENTAL HEALTH CASE MANAGEMENT - 93% OF 390 YOUTH REMAINED WITH THEIR FAMILIES AND AVOIDED PSYCHIATRIC HOSPITALIZATIONMENTAL HEALTH WAIVER - 88% OF 177 CLIENTS REMAINED IN THE COMMUNITY AND AVOIDED PSYCHIATRIC PLACEMENT. 8958889 1780228 SERVICES IN THE JEWISH COMMUNITYFAMILY DAY CARE - 904 CHILDREN WERE PROVIDED WITH SAFE AND NURTURING CARE, THUS ENABLING PARENTS TO ATTEND SCHOOL AND WORKFOREST HILLS CHILD CARE CENTER - 48 CHILDREN PROVIDED WITH SAFE, NURTURING CARE, ENABLING PARENTS TO ATTEND SCHOOL AND WORKCOMPASS- 164 SPECIAL NEEDS YOUTH PARTICIPATED IN POINT, A JCCA/WJCS COLLABORATIVE INDEPENDENT LIVING PROGRAM.BUKHARIAN TEEN LOUNGE - 179 BUKHARIAN TEENS WERE PROVIDED WITH POSITIVE AFTER-SCHOOL ACTIVITIES, INCLUDING LITERACY PROGRAMS, JOB TRAINING, INTERNSHIP PLACEMENT, AND AN INTERNATIONAL EXCHANGE PROGRAM.PARTNERS IN CARING- 246 FAMILIES SERVED AND 721 INDIVIDUAL COUNSELING SESSIONS WERE PROVIDED.KEW GARDENS YOUTH CENTER - 90 TEENAGERS SERVED AND RECEIVED EMOTIONAL, VOCATIONAL, AND ACADEMIC SUPPORT- 80% OF THE 20 PARTICIPANTS IN THE FITNESS TEENS PROGRAM ACHIEVED THEIR HEALTH GOALS 1116184 101000 1379228 EDUCATIONAL SUPPORTBROOKLYN DEMOCRACY ACADEMY - 212 AT RISK TEENAGERS WERE PROVIDED WITH A SAFE AND SUPPORTIVE ACADEMIC ENVIRONMENT IN WHICH TO EARN THEIR HIGH SCHOOL DIPLOMA - 55 STUDENTS RECEIVED A HIGH SCHOOL DIPLOMA IN 2014, AND 52% OF THESE GRADUATES EARNED A REGENTS DIPLOMA 1116184 101000 1379228 85891796 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 317 0 1 1999 1 0 0 0 0 0 1 1 0 0 0 0 X 27 27 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X STEVEN WOLINSKY 9178084800 858 EAST 29TH STREET BROOKLYN NY 11210 ANDREW SOMMERS VICE PRESIDENT/TREASURER 1.00 X X 0 0 0 ARTHUR MASLOW TRUSTEE 1.00 1.00 X 0 0 0 BARBARA MANN TRUSTEE 1.00 X 0 0 0 BARBARA SALMANSON CHAIR 1.00 1.00 X X 0 0 0 BERNARD BUCHHOLZ TRUSTEE 1.00 X 0 0 0 DANIEL GANITSKY TRUSTEE 1.00 X 0 0 0 DAUN PARIS TRUSTEE 1.00 X 0 0 0 DEAN LEAVITT TRUSTEE 1.00 X 0 0 0 DOVID FRANKEL TRUSTEE 1.00 X 0 0 0 ELLEN FORREST TRUSTEE 1.00 X 0 0 0 HOWARD BLITMAN TRUSTEE 1.00 1.00 X 0 0 0 JAY BIALSKY TRUSTEE 1.00 X 0 0 0 JOAN LEVIN TRUSTEE 1.00 X 0 0 0 JUDY MESSINA VICE PRESIDENT/SECRETARY 1.00 X X 0 0 0 LAWRENCE STERN OUTGOING VICE PRESIDENT/ TREASURER 1.00 X X 0 0 0 LEONARD ELMAN TRUSTEE 1.00 X 0 0 0 LOUIS JAFFE TRUSTEE 1.00 X 0 0 0 MARINA RABINOVICH TRUSTEE 1.00 X 0 0 0 MARTIN ROSENMAN TRUSTEE 1.00 X 0 0 0 MATTHEW RUSSMAN TRUSTEE 1.00 X 0 0 0 MICHAEL KATZ TRUSTEE 1.00 X 0 0 0 NAOMI BIRNBACH TRUSTEE 1.00 X 0 0 0 PETER HAUSPURG PRESIDENT 1.00 1.00 X X 0 0 0 PETER TAKIFF TRUSTEE 1.00 X 0 0 0 STANLEY BARSHAY TRUSTEE 1.00 X 0 0 0 STEPHANIE SPIEGEL TRUSTEE 1.00 X 0 0 0 STEPHEN SOKOLOFF TRUSTEE 1.00 X 0 0 0 SUSAN ELMAN TRUSTEE 1.00 X 0 0 0 MICHAEL SPINDLER CHIEF OPERATING OFFICER 35.00 X 278236 0 108540 RICHARD ALTMAN OUTGOING CEO 35.00 2.00 X 418681 0 98358 RONALD RICHTER CHIEF EXECUTIVE OFFICER 35.00 2.00 X 0 0 0 STEVEN WOLINSKY CHIEF FINANCIAL OFFICER 35.00 2.00 X 235711 0 34936 KETURAH PIERRE VP FHS 35.00 X 148545 0 43294 MARIKA MILLS PSYCHIATRIST 35.00 X 156789 0 35153 MARK EDELMAN SR. VP DEVELOPMENT 35.00 X 207338 0 59951 PAUL TORRES SR. VP FHD/CSS 35.00 X 175220 0 39598 STEVEN MAYO VP HUMAN RESOURCES 35.00 X 166729 0 20204 ELIZABETH SCHNUR CHIEF STRATEGIC OFFICER 35.00 X 267277 0 25173 2054526 0 465207 30 1 1 0 JAMES M ABRAMSON 375 FIFTH AVENUE 4TH FLOOR NEW YORK NY 10016 LEGAL 420708 ROBERT HALF INTERNATIONAL 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 TEMPORARY PERSONNEL SERVICES 414152 PROSKAUER ROSE LLP ELEVEN TIMES SQUARE NEW YORK NY 10036 LEGAL 363704 BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 AUDIT & TAX SERVICES 296862 4 1386413 15922831 3781771 122269 21091015 FOSTER HOME SERVICES 624200 37203583 37203583 MEDICAID 624200 29658272 29658272 THIRD PARTY SETTLEMENTS 624200 1397486 1397486 ADMINISTRATIVE FEES 624200 1325413 1325413 SOCIAL SECURITY ADMINISTRATION 624200 11300 11300 2107721 2107721 71703775 575172 1016 574156 105256 0 105256 105256 105256 15315151 2091978 12060155 275921 3254996 1816057 5071053 1816057 415 3254581 49450 1386413 147211 -97761 -97761 EMPLOYEE REIMBURSEMENT 900099 53815 53815 K-1 INCOME 900099 -52186 -3982 -48204 1629 98450139 73573647 -2551 3788028 101000 101000 1299917 1148713 133593 17611 47980378 42204285 5129805 646288 1923403 1735632 161026 26745 8960194 8085463 750140 124591 4147495 3742600 347225 57670 868794 578098 288393 2303 215389 143320 71498 571 372015 372015 3328051 2636864 637990 53197 136491 140 136351 1646636 1236634 350143 59859 508237 508237 3785963 3356926 371228 57809 817483 638697 161897 16889 3882 2189 1693 131761 2432 129329 1446945 1354466 92474 5 1321118 1148560 155527 17031 PAYMENTS TO FOSTER PARE 11947250 11946297 953 0 EQUIPMENT RENTAL AND MA 2432950 1924723 491148 17079 CHILDREN'S ACTIVITIES 1343475 1291999 51476 0 BAD DEBT 1276978 425423 851485 70 1949856 1679098 130342 140416 97945661 85891796 10815731 1238134 3033392 3130185 2265839 352599 386808 412994 15108423 15444982 85055 543691 42100961 30310602 13195277 11790359 32815891 31868587 20607813 21154868 4313181 463950 91811679 85162215 7193384 7348159 12456250 7806250 13643459 14873764 33293093 30028173 X 55316905 51788665 895397 1050545 2306284 2294832 58518586 55134042 91811679 85162215 X 504478 -2286262 -3825933 2223173 X X 0 1 X 1 1 1 X 4289120 5129289 4424258 5559064 21091015 40492746 4289120 5129289 4424258 5559064 21091015 40492746 40492746 1036740 635260 456781 561208 679412 3369401 225303 306543 212888 1002340 103265 1850339 45712486 320090459 0.88580 0.84240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: EMPLOYEE REIMBURSEMENT - 2014 AMOUNT: $ 53,815. FUNDRAISING REVENUE - 2010 AMOUNT: $ 165,162. 2011 AMOUNT: $ 306,543. 2012 AMOUNT: $ 184,285. 2013 AMOUNT: $ 227,929. 2014 AMOUNT: $ 49,450. OTHER - 2012 AMOUNT: $ 28,603. 2013 AMOUNT: $ 32,288. INSURANCE RECOVERY - 2013 AMOUNT: $ 742,123. DISABILITY REFUNDS - 2010 AMOUNT: $ 58,611. EMPLOYEE MEAL INCOME - 2010 AMOUNT: $ 1,530. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4625095 70000 66515 179318 4582292 3651301 2654900 208742 1889848 4625095 3222628 57000 404116 32443 3651301 3178858 74757 30987 3222628 2731476 39954 416241 8813 3178858 0.49750 0.50080 0.00170 0 0 200704 200704 35255767 24875244 10380523 6512715 5433949 1078766 131775 1409 130366 11790359 ALTERNATIVE INVESTMENTS 21154868 F 21154868 DEFERRED RENT 430005 POST RETIREMENT PLAN LIABILITY 10885174 DUE TO AFFILIATES 2089262 DUE TO THIRD PARTIES 1469323 14873764 X 115814528 -2286262 19984427 17698165 98116363 372015 -38239 333776 98450139 112285510 14775716 14775716 97509794 372015 63852 435867 97945661 PART V, LINE 4: THE ENDOWMENT FUNDS ARE SET UP AS 5 SEPARATE FUNDS WITH SEPARATE USES AND ARE AS FOLLOWS: SCHOLARSHIP FUNDS - THE SCHOLARSHIP FUNDS WERE SET UP TO DISTRIBUTE SCHOLARSHIPS TO YOUTH IN JCCA PROGRAMS BASED ON GUIDELINES ESTABLISHED BY THE SCHOLARSHIP COMMITTEE. SCHOLARSHIPS ARE TO BE USED FOR POST SECONDARY EDUCATION. SCHOLARSHIP FUNDS ARE USED AT AN APPROVED WITHDRAWAL RATE TO HELP INSURE THEIR EXISTENCE FOR THE LONG TERM. FLORENCE JOSEPH FUND - THE FUND SHALL BE USED TO SUPPORT PAID INTERNSHIPS FOR YOUNG PEOPLE IN PROFESSIONAL FIRMS AND OTHER FIRMS PROVIDING PERSONAL SERVICES, BUSINESSES, CULTURAL ORGANIZATIONS, ADVOCACY AND COMMUNITY GROUPS AND OTHER SETTINGS WHERE EMPLOYEES ARE GIVEN THE OPPORTUNITY TO ACQUIRE MARKETABLE SKILLS. TWO TOGETHER ENDOWMENT FUND - THE INCOME OF THE FUND IS TO BE USED FOR THE SOLE AND EXCLUSIVE PURPOSES OF THE TWO TOGETHER PROGRAM, A REMEDIAL READING PROGRAM. OBERNDORF FUND - THE INCOME OF THE FUND IS TO BE USED FOR THE PSYCHIATRIC TREATMENT OF THE CHILDREN WHO MAY BE UNDER ITS CARE. WORKING CAPITAL FUND - THE PROCEEDS FROM THE SALE OF PROPERTY OWNED BY THE AGENCY WAS DESIGNATED BY THE BOARD TO BE SET ASIDE FOR WORKING CAPITAL NEEDS. PART X, LINE 2: JCCA DOES NOT BELIEVE THEY HAVE TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. JCCA HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE THEY ARE REQUIRED TO DO SO. ADDITIONALLY, JCCA HAS FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEAR ENDED JUNE 30, 2015, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATING STATEMENT OF ACTIVITIES. JCCA IS SUBJECT TO ROUTINE AUDIT BY A TAXING AUTHORITY. AS OF JUNE 30, 2015, JCCA WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. JCCA BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGAINIZATION REVENUE 21,373,692. INTERCOMPANY ELIMINATIONS -1,325,413. INDIRECT FUNDRAISING EXPENSES -63,852. PART XI, LINE 4B - OTHER ADJUSTMENTS: K-1 ACTIVITY BOOK TO TAX DIFFERENCE -38,239. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGAINIZATION EXPENSES 16,101,129. INTERCOMPANY ELIMINATIONS -1,325,413. PART XII, LINE 4B - OTHER ADJUSTMENTS: INDIRECT FUNDRAISING EXPENSES 63,852. GALA 1096757 1055057 41700 86720 15616 18080 4289 TREE EVENT 339106 331356 7750 18081 4425 1435863 1386413 49450 86720 33697 22505 4289 147211 -97761 1 TUITION AND LIVING EXPENSES 21 101000 PART I, LINE 2: THE DIRECTOR OF EDUCATION AND SCHOLARSHIP PROGRAMS MONITORS THE SCHOLARSHIPS AND FOLLOWS UP WITH THE YOUTH AS TO THE PROGRESS AND GRADES DURING THE SEMESTER(S) FOR WHICH THEY ARE GIVEN A SCHOLARSHIP. SHE REPORTS THIS INFORMATION TO THE SCHOLARSHIP COMMITTEE. TUITION AND LIVING EXPENSES DISCRIPTION: THE ORGANIZATION'S SCHOLARSHIP PROGRAM IS AVAILABLE TO STUDENTS WHO ARE UNDER THE CARE OF THE ORGANIZATION WHO PLAN TO SEEK EDUCATION OR TRAINING BEYOND THE REGULARLY BUDGETED EXPENSES. STUDENTS WHO HAVE BEEN IN CARE WITH THE ORGANIZATION FOR A MINIMUM OF ONE YEAR, OR WHO HAVE LEFT THE ORGANIZATION WITHIN FIVE YEARS, MAY APPLY FOR SCHOLARSHIP PROGRAM ASSISTANCE. APPLICANTS WHO ARE UNDER 21 YEARS OLD MAY APPLY FOR ASSISTANCE FOR ACADEMIC EDUCATION OR VOCATIONAL TRAINING THROUGH AGE 24. EXCEPTIONS MAY BE MADE IF SPECIAL CIRCUMSTANCES WARRANT. THE BOARD OF TRUSTEES ASSIGNS THE OVERSIGHT OF THE SCHOLARSHIP PROGRAM TO THE EDUCATION AND SCHOLARSHIP COMMITTEE, COMPOSED OF BOARD MEMBERS AND SOME NON-TRUSTEES WITHIN ITS BUDGET, THIS COMMITTEE WILL MAKE THE FINAL DECISIONS RELATIVE TO L)THE AMOUNT OF EACH GRANT, AND 2) THE DISTRIBUTION AND UTILIZATION OF FUNDS. X X X X X 1 1 0 0 0 0 0 1 0 MICHAEL SPINDLER CHIEF OPERATING OFFICER 275598 0 0 0 2638 0 94799 0 13741 0 386776 0 0 0 RICHARD ALTMAN OUTGOING CEO 298832 0 116000 0 3849 0 94494 0 3864 0 517039 0 0 0 STEVEN WOLINSKY CHIEF FINANCIAL OFFICER 212711 0 0 0 23000 0 2897 0 32039 0 270647 0 0 0 KETURAH PIERRE VP FHS 148116 0 0 0 429 0 10482 0 32812 0 191839 0 0 0 MARIKA MILLS PSYCHIATRIST 156627 0 0 0 162 0 592 0 34561 0 191942 0 0 0 MARK EDELMAN SR. VP DEVELOPMENT 203860 0 0 0 3478 0 23893 0 36058 0 267289 0 0 0 PAUL TORRES SR. VP FHD/CSS 174950 0 0 0 270 0 7786 0 31812 0 214818 0 0 0 STEVEN MAYO VP HUMAN RESOURCES 163329 0 0 0 3400 0 15026 0 5178 0 186933 0 0 0 ELIZABETH SCHNUR CHIEF STRATEGIC OFFICER 9140 0 0 0 258137 0 24946 0 227 0 292450 0 0 0 PART I, LINES 4A-B ELIZABETH SCHNUR RECEIVED A SEVERANCE IN 2014 IN THE AMOUNT OF 258,000. AMOUNT IS INCLUDED ON SCHEDULE J, PART II, COLUMN (B)(III). PART I, LINE 7 INCLUDED ON SCHEDULE J, PART II, COLUMN B(II) FOR RICHARD ALTMAN IS AN AMOUNT REPRESENTING A BONUS. THIS AMOUNT WAS INCLUDED IN HIS 2014 W-2 AND APPROVED BY THE BOARD. SCHEDULE J PART II: A PORTION OF THE AMOUNTS PRESENTED IN COLUMN B(III) FOR STEVEN MAYO AND STEVEN WOLINSKY REPRESENT AMOUNTS DEFERRED INTO A QUALIFIED RETIREMENT PLAN. SCHEDULE J PART II: THE AMOUNTS PRESENTED IN COLUMN C REPRESENT THE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE INDIVIDUALS NONQUALIFIED DEFINED BENEFIT PLAN. X 9 122269 FAIR MARKET VALUE 0 0 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 2 LEONARD ELMAN, TRUSTEE, AND SUSAN ELMAN, TRUSTEE, HAVE A FAMILY RELATIONSHIP. DAUN PARIS, TRUSTEE, AND PETER HAUSPURG, PRESIDENT, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PREPARED BY A CPA FIRM FROM AUDITED FINANCIAL STATEMENTS AND TRIAL BALANCE AS WELL AS FROM INFORMATION THE ORGANIZATION'S CONTROLLER PROVIDES IN A TAX ORGANIZER. THE CPA FIRM FURNISHES A DRAFT FORM 990 WHICH IS REVIEWED BY THE CONTROLLER AND MANAGEMENT. AFTER APPROVAL, THE CONTROLLER PROVIDES AN ELECTRONIC COPY OF FORM 990 TO THE FULL BOARD WITH AN OPPORTUNITY TO REVIEW AND COORDINATE ANY APPROPRIATE CHANGES TO FORM 990 BEFORE IT IS FINALIZED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C INDIVIDUAL TRUSTEES AND OFFICERS ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY AND ARE OBLIGATED TO SELF DISCLOSE ANY POTENTIAL ISSUES THAT COULD CREATE A CONFLICT. ANNUAL DISCLOSURE FORMS ARE REQUIRED TO BE SIGNED ANNUALLY AND ARE MAINTAINED BY THE AGENCY. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO INCLUDES AN INDEPENDENT REVIEW OF TOTAL CASH COMPENSATION AND BENEFITS REVIEW FOR THE CEO AND EXECUTIVE POSITIONS USING COMPETITIVE MARKET ANALYSIS. THIS WAS DONE BY AN INDEPENDENT COMPENSATION CONSULTANT. THE ORGANIZATION ALSO EXAMINED 990'S OF OTHER ORGANIZATIONS. THIS IS NOT FORMALLY DOCUMENTED IN THE ORGANIZATION'S BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE BY REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN ACCUMULATED BENEFIT OBLIGATION 2,184,934. K-1 ACTIVITY BOOK TO TAX DIFFERENCE 38,239. FORM 990, PART XII, LINE 2C: THE SELECTION AND OVERSIGHT PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. JCCA FAMILY SERVICES LLC 858 E 29TH ST BROOKLYN NY 11210 383951528 INACTIVE NY 0 0 JEWISH CHILD CARE ASSOCIATION OF NEW YORK INC JCCA EDENWALD INC 858 EAST 29TH STREET BROOKLYN NY 11210 237314995 RESIDENTIAL CARE NY 501(C)(3) LINE 9 JEWISH CHILD CARE ASSOCIATION OF NEW YORK 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0