2016-05-10T14:13:20-05:00 2015-06-30 341818258 MEADEN & MOORE LTD 1100 SUPERIOR AVENUE SUITE 1100 CLEVELAND OH 441142523 990 2014-07-01 341884695 JEWISH COMMUNITY BOARD OF AKRON JEWI 3308677850 750 WHITE POND DRIVE AKRON OH 44320 DAVID KOCH OFFICER 3308677850 2016-03-17 1 KAREN B COONEY P00285983 2162413272 2016-03-16 2014 2016-08-17 19:52:53Z DAVID KOCH 750 WHITE POND DRIVE AKRON OH 44320 4423491 0 X WWW.JEWISHAKRON.ORG X 2000 OH THE JCBA IS A VOLUNTEER ASSOCIATION OF CONCERNED AND COMMITTED PEOPLE THAT EXISTS FOR THE PURPOSE OF PRESERVING ENHANCING, AND PERPETUATING THE JEWISH WAY OF LIFE. 25 25 14 70 0 0 11123162 2070416 160120 202179 203424 241278 519880 575665 12006586 3089538 1794408 2591973 0 0 665758 765972 0 0 437845 995608 990525 3455774 4348470 8550812 -1258932 27484536 25936047 7703117 7959353 19781419 17976694 THE JCBA IS A VOLUNTEER ASSOCIATION OF CONCERNED AND COMMITTED PEOPLE THAT EXISTS FOR THE PURPOSE OF PRESERVING, ENHANCING, AND PERPETUATING THE JEWISH WAY OF LIFE. 0 0 3528381 684085 202179 TO PROVIDE A GOVERNANCE STRUCTURE FOR THE JEWISH COMMUNAL AGENCIES OF AKRON AND TO IMPROVE THE QUALITY, AVAILABILITY, AND COST EFFECTIVENESS OF SERVICES IN SUMMIT COUNTY AS WELL AS STRENGTHEN THE CAPACITY OF AKRON'S JEWISH COMMUNITY. IN ADDITION, THE JEWISH COMMUNITY BOARD OF AKRON SERVES AS A LOCAL FUNDRAISING AGENCY FOR VARIOUS LOCAL AND NATIONAL JEWISH ORGANIZATIONS. 3528381 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 25 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X JOHN KEVERKAMP CFO 3308350009 750 WHITE POND DRIVE AKRON OH 44320 X DAVID KOCH CEO 40.00 X X 161739 0 32992 JOHN KEVERKAMP CFO 40.00 X X 96888 0 31419 RICK SPECTOR PRESIDENT 1.00 X X 0 0 0 MARK BAER VICE-PRESIDENT 1.00 X X 0 0 0 TRISH CRANE VICE-PRESIDENT 1.00 X X 0 0 0 DAVID MINC VICE-PRESIDENT 1.00 X X 0 0 0 JON GOLDEN SECRETARY/TREASURER 1.00 X X 0 0 0 MARTY BELSKY TRUSTEE 1.00 X 0 0 0 MARK BOBER TRUSTEE 1.00 X 0 0 0 STEVE BOTNICK TRUSTEE 1.00 X 0 0 0 SUSAN GOLDEN TRUSTEE 1.00 X 0 0 0 MARY HICKCOX TRUSTEE 1.00 X 0 0 0 DAVID KERN TRUSTEE 1.00 X 0 0 0 THOM MANDEL TRUSTEE 1.00 X 0 0 0 JANET MINC TRUSTEE 1.00 X 0 0 0 ANDREW MIRMAN TRUSTEE 1.00 X 0 0 0 KEITH MIRMAN TRUSTEE 1.00 X 0 0 0 JERRY NELSON TRUSTEE 1.00 X 0 0 0 STEVE RADWANY TRUSTEE 1.00 X 0 0 0 BRENDA SCHWARTZ TRUSTEE 1.00 X 0 0 0 MIKE SEGAL TRUSTEE 1.00 X 0 0 0 JUDI SHAPIRO TRUSTEE 1.00 X 0 0 0 DEBBIE SHIFRIN TRUSTEE 1.00 X 0 0 0 BRIAN SLESNICK TRUSTEE 1.00 X 0 0 0 ANDREA STEINBERGER TRUSTEE 1.00 X 0 0 0 STEPHANIE YORK TRUSTEE 1.00 X 0 0 0 RICHARD ZELIN TRUSTEE 1.00 X 0 0 0 258627 0 64411 1 0 1 0 0 2070416 334829 2070416 PROGRAM SERVICE FEES 900099 202179 202179 202179 271980 271980 124680 0 124680 124680 124680 1303251 1333953 -30702 -30702 -30702 MISCELLANEOUS 900099 182681 182681 ACCOUNTING SERVICES/MGMT FEES 541200 177004 177004 CAMPAIGN SUBSIDY 900099 91300 91300 450985 3089538 653164 0 365958 2587903 2587903 4070 4070 175522 52657 87761 35104 418154 97743 50938 269473 124699 31591 29133 63975 47597 12058 11120 24419 113041 27392 82359 3290 69018 6700 56376 5942 38612 12871 12870 12871 182 5 177 14023 14023 -281807 -281807 29904 29904 22406 22406 7642 7642 EQUIPMENT EXPENSES 716051 716051 ALL OTHER EXPENSES 152585 150574 2011 REPAIRS & MAINTENANCE 68580 57270 11310 DUES AND SUBSCRIPTIONS 21799 21799 18489 1600 5428 11461 4348470 3528381 382244 437845 100 100 8188617 208286 668582 675871 47589 57738 1312136 1283947 35156 35894 135502 106561 39679 28941 16642007 23204735 540062 432636 10608 7899 27484536 25936047 104164 414648 732056 664018 5511 11544 2225260 2110791 4636126 4758352 7703117 7959353 X 2639249 3828491 17142170 14148203 19781419 17976694 27484536 25936047 X -1258932 -107081 -438712 X 0 1 X 1 0 X 2363774 2108680 2704627 11123162 2070416 20370659 2363774 2108680 2704627 11123162 2070416 20370659 11182100 9188559 1865170 285877 323878 306203 396660 3177788 23548447 0.39020 0.37280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66 450842 502962 4018900 1 1 26260032 1019767 217904 2945525 24552178 16304041 10722004 2240767 3006780 26260032 14297637 2580848 1482056 2056500 16304041 15412887 1187543 -350498 1952295 14297637 14317342 1120070 2479999 2504524 15412887 0.53000 0.47000 0 1 1 135502 106561 28941 28941 CHARITABLE REMAINDER TRUST 323654 CUSTODIAL FUNDS 4381341 INTEREST RATE SWAP LIABILITY 53357 4758352 X PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO HELP SUPPORT JEWISH COMMUNITY NON-PROFIT AGENCIES AND PROGRAMS OF AFFILIATED JEWISH COMMUNITY BOARD OF AKRON AGENCIES. FIN 48 FOOTNOTE SCHEDULE D, PART X, LINE 2 ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN CERTAIN TAX POSITIONS THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN AND HAS CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 AMERICAN HEALTHCARE PROFESSIONALS AND FRIENDS OF MEDICINE IN ISRAEL 2001 CON ST STE 210 BOSTON MA 02135 042207701 501 (C) (3) 12000 CONTRIBUTION. CHABAD OF AKRON 646 N REVERE RD AKRON OH 44333 341274750 501 (C) (3) 25000 CONTRIBUTION. HANNAH SENESH COMMUNITY DAY SCHOOL 343 SMITH ST BROOKLYN NY 11231 203330699 501 (C) (3) 15000 CONTRIBUTION. UNITED WAY OF SUMMIT COUNTY 90 N PROSPECT ST AKRON OH 44304 341169257 501 (C) (3) 35000 CONTRIBUTION. IFP FISCAL SPONSORSHIP 68 JAY STREET SUITE 425 BROOKLYN NY 11201 133118525 501 (C) (3) 10000 CONTRIBUTION. KESHET 284 ARMORY ST JAMAICA PLAINS MA 02130 481278664 501 (C) (3) 10000 CONTRIBUTION. TEMPLE ISRAEL 133 MERRIMAN ROAD AKRON OH 44303 340919171 501 (C) (3) 16492 CONTRIBUTION. BETH EL CONGREGATION 750 WHITE POND DRIVE AKRON OH 44320 340760585 501 (C) (3) 11000 CONTRIBUTION. UNITED WAY OF SUMMIT COUNTY 90 N PROSPECT ST AKRON OH 44304 341169257 501 (C) (3) 10000 CONTRIBUTION. JEWISH UNITED FUND OF CHICAGO 30 S WELLS ST CHICAGO IL 60606 362167034 501 (C) (3) 20000 CONTRIBUTION. THE LIPPMAN SCHOOL 750 WHITE POND DRIVE AKRON OH 44320 340968632 501 (C) (3) 282065 OPERATING SUPPORT. JEWISH FAMILY SERVICE 750 WHITE POND DRIVE AKRON OH 44320 340714444 501 (C) (3) 72396 OPERATING SUPPORT. JEWISH COMMUNITY CENTER OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 340174521 501 (C) (3) 1481582 OPERATING SUPPORT AND POOL. SCHOLARSHIPS 4 4070 PART I, LINE 2: ORGANIZATIONS WHO RECEIVE ASSISTANCE ARE REQUIRED TO BE 501 (C) (3) CHARITABLE ORGANIZATIONS. GRANTS ARE MADE TO FURTHER THE ORGANIZATION'S MISSION. SMALL SCHOLARSHIPS (UNDER $5,000) ARE ALSO ISSUED TO INDIVIDUALS TO ASSIST WITH TUITION. THE SCHOLARSHIPS ARE BASED ON MULTIPLE CRITERIA INCLUDING ACADEMIC PERFORMANCE. X 1 1 X X X 0 0 0 0 0 0 0 0 0 DAVID KOCH CEO 161739 0 0 0 0 0 9763 0 23229 0 194731 0 0 0 X 12 334829 FMV 0 0 0 1 PART I, LINE 32B: THE ORGANIZATION UTILIZES BROKERAGE FIRMS AS CLEARING HOUSES FOR PROCESSING AND SELLING THE DONATED SHARES OF PUBLICLY TRADED SECURITIES. FORM 990, PART VI, SECTION A, LINE 2 JON GOLDEN AND SUSAN GOLDEN - MARRIED MARY HICKCOX AND DAVID KERN - MARRIED ANDREW MIRMAN AND KEITH MIRMAN - NEPHEW/UNCLE FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND CFO BEFORE IT IS FILED AND IS ALSO MADE AVAILABLE TO THE BOARD AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE EXPECTED TO DISCUSS ANY POTENTIAL CONFLICTS OF INTEREST THAT ARISE WITH THE AGENCY DIRECTOR OR CEO. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 CURRENT GOVERNING DOCUMENTS, CURRENT CONFLICT OF INTEREST POLICY, AND CURRENT FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 CURRENT GOVERNING DOCUMENTS, CURRENT CONFLICT OF INTEREST POLICY, AND CURRENT FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART VII OFFICER'S COMPENSATION BOTH MR. KOCH AND MR. KEVERKAMP AS OFFICERS OF JEWISH COMMUNITY BOARD OF AKRON (JCBA) DEVOTE SOME OF THEIR WEEKLY TIME TOWARDS MATTERS CONCERNING JCBA CONTROLLED AND RELATED ENTITIES: JEWISH COMMUNITY CENTER OF AKRON, THE LIPPMAN SCHOOL, JEWISH FAMILY SERVICE OF AKRON, AND JEWISH SENIOR HOUSING OF AKRON. THEIR COMPENSATION IS REPORTED ON JCBA'S FORM 990. FORM 990, PART XI, LINE 9: SEE SCHEDULE O -438,712. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS RECONCILIATION OF NET ASSETS THE ORGANIZATION MAINTAINS DUE TO/DUE FROM ACCOUNTS FOR TRANSACTIONS BETWEEN RELATED NOT-FOR-PROFIT ORGANIZATIONS LISTED IN SCHEDULE R. OTHER CHANGES IN NET ASSETS ARE DUE TO/DUE FROM BALANCES FROM RELATED ENTITIES OF ($438,712). THE DUE TO/DUE FROM ACCOUNTS ARE ELIMINATED UPON CONSOLIDATION OF THE RELATED ENTITIES. JEWISH COMMUNITY CENTER OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 340174521 JEWISH PROGRAM OH LINE 9 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 JEWISH FAMILY SERVICE OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 340714444 COUNSELING OH LINE 7 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 THE LIPPMAN SCHOOL 750 WHITE POND DRIVE AKRON OH 44320 340968632 DAY SCHOOL OH LINE 2 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 JEWISH SENIOR HOUSING OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 341966420 SENIOR HOUSING OH LINE 7 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 0 1 0 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 JEWISH COMMUNITY CENTER OF AKRON B 1481582 ANNUAL ALLOCATION/ENDOWMENT/POOL THE LIPPMAN SCHOOL B 282065 ANNUAL ALLOCATION/ENDOWMENT JEWISH FAMILY SERVICE OF AKRON B 72396 ANNUAL ALLOCATION/ENDOWMENT JEWISH COMMUNITY CENTER OF AKRON K 38612 RENT JEWISH SENIOR HOUSING OF AKRON D 1361027 NOTE RECEIVABLE