2016-05-11T08:50:08-07:00 2015-06-30 CHRISTOPHER CASSIDY CPA 9708 TANNERY WAY OLMSTED FALLS OH 44138 990 2014-07-01 340714630 BELLEFAIRE JEWISH CHILDREN'S BUREAU BELL 2169322800 22001 FAIRMOUNT BLVD SHAKER HEIGHTS OH 44118 ADAM JACOBS PRESIDENT 2169322800 2016-05-10 true ZACHARY FORTSCH RSM US LLP 2165231900 2014 2016-08-17 19:52:53Z ADAM JACOBS 22001 Fairmount Blvd Shaker Heights OH 44118 38916742 false X www.bellefairejcb.org X 1868 OH BELLEFAIRE JCB OFFERS AN ARRAY OF SERVICES INCLUDING RESIDENTIAL TREATMENT, OUTPATIENT COUNSELING, FOSTER CARE, ADOPTION AND AUTISM SERVICES. PROVIDING EXCEPTIONAL CARE AND ADVOCACY TO ENHANCE THE PHYSICAL, EMOTIONAL AND INTELLECTUAL WELL BEING OF CHILDREN, YOUNG ADULTS AND THEIR FAMILIES. 40 40 788 303 0 7310937 3295297 32354128 34041732 277061 353607 303391 1194935 40245517 38885571 1430030 1408915 0 23857647 24505342 0 565904 10843938 11552572 36131615 37466829 4113902 1418742 49741987 49114483 12327491 12220067 37414496 36894416 X BELLEFAIRE JCB OFFERS AN ARRAY OF SERVICES INCLUDING RESIDENTIAL false false 12991860 754965 12248363 RESIDENTIAL AND GROUP TREATMENT: BELLEFAIRE JCB PROVIDES FOUR LEVELS OF RESIDENTIAL TREATMENT: SECURED INTENSIVE, TRANSITIONAL LIVING, INDEPENDENT LIVING, AND RESIDENTIAL SERVICES FOR YOUTH WITH AUTISM SPECTRUM DISORDER. OUR CLIENTS HAVE A RANGE OF EMOTIONAL AND BEHAVIORAL HEALTH ISSUES. THEY ALSO FACE A VARIETY OF CHALLENGES RESULTING FROM ABUSE, NEGLECT, CHEMICAL DEPENDENCY AND MENTAL HEALTH CONCERNS. ALL OF OUR RESIDENTIAL PROGRAMS UTILIZE A MULTIDISCIPLINARY APPROACH TO ADDRESS THE COMPLEX NEEDS OF EACH CHILD AND TO BUILD UPON HIS OR HER INDIVIDUAL STRENGTHS. BELLEFAIRE PROVIDED OVER 25,883 BED DAYS TO APPROXIMATELY 222 CHILDREN THROUGH ITS RESIDENTIAL PROGRAMS. 8311794 9670478 COMMUNITY SERVICE & OUTPATIENT COUNSELING: THIS DIVISION PROVIDES EFFECTIVE AND CARING TREATMENT FOR CHILDREN, YOUTH AND FAMILIES WHO ARE EXPERIENCING A VARIETY OF MENTAL HEALTH PROBLEMS. SERVICES ARE TAILORED TO FIT EACH CHILD AND FAMILY AND ARE PROVIDED BY PROFESSIONALLY LICENSED AND TRAINED STAFF MEMBERS. SERVICES INCLUDE: AOD COUNSELING, COUNSELING, PSYCHOTHERAPY, TESTING AND ASSESSMENT. BJCB PROVIDES SERVICES COVERING A BROAD RANGE OF BEHAVIORAL CHALLENGES INCLUDING DEPRESSION, DIVORCE, ABU 10100113 10100113 EDUCATION: PROVIDING A NATIONALLY RECOGNIZED SET OF SERVICES FOR CHILDREN AND YOUTH WITH AUTISM SPECTRUM DISORDER AS WELL AS EDUCATION AND MENTORING PROGRAMS FOR NORMALLY DEVELOPING CHILDREN, YOUTH AND THEIR FAMILIES. MONARCH CENTER FOR AUTISM: ESTABLISHED IN 2000, THE MONARCH SCHOOL HAS QUICKLY BECOME A NATIONALLY RECOGNIZED LEADER IN AUTISM TREATMENT. OHIO'S FIRST CHARTERED, NON-PUBLIC SCHOOL FOR AUTISM, MONARCH PROVIDES AN IDEAL SPECIAL EDUCATION EXPERIENCE WHERE EVEN THOSE WITH THE MOST SEVE 1852071 653950 2022778 FOSTER CARE AND ADOPTION: THE FOSTER CARE PROGRAM PROVIDES SAFE FOSTER HOMES FOR YOUTH WHO HAVE BEEN ABUSED, NEGLECTED TRAUMATIZED, AND HAVE MENTAL HEALTH ISSUES. BELLEFAIRE OFFERS SEVERAL LEVELS OF FOSTER CARE: TRADITIONAL, SPECIALIZED AND THERAPEUTIC. TRAUMATIZED, AND HAVE MENTAL HEALTH ISSUES. BELLEFAIRE OFFERS SEVERAL LEVELS OF FOSTER CARE: TRADITIONAL, SPECIALIZED AND THERAPEUTIC. TRAUMATIZED, AND HAVE MENTAL HEALTH ISSUES. BELLEFAIRE OFFERS SEVERAL LEVELS OF FOSTER CARE: TRADITIONAL, SPECI 1852071 653950 2022778 33255838 true true false true false false false false false true true true false false true true false true false false false false false false true false false false true true false false false false false false false false true false false false false true true true false true 66 0 true 788 true false false false false false true true false false false false X 40 40 false false false false true true true true true false false true true true true true true false false false OH X THOMAS BROWNE 2169322800 22001 FAIRMOUNT BLVD SHAKER HTS OH 44118 MARK KRANTZ CHAIR 1.00 X X 0 0 0 BRAD SCHLANG PAST CHAIR 1.00 X X 0 0 0 BRIAN DAVIS SECRETARY 1.00 X X 0 0 0 STEPHANIE SILVERMAN ASSISTANT SECRETARY 1.00 X X 0 0 0 STEVE BERGMAN TREASURER 1.00 X X 0 0 0 BETH BRANDON DIRECTOR 1.00 X 0 0 0 STEPHANIE MILLER DIRECTOR 1.00 X 0 0 0 JOSH RUBIN DIRECTOR 1.00 X 0 0 0 BRAD SANDERS DIRECTOR 1.00 X 0 0 0 SONNI SENKFOR DIRECTOR 1.00 X 0 0 0 ROB WOLFF DIRECTOR 1.00 X 0 0 0 SANDY WULIGER DIRECTOR 1.00 X 0 0 0 ALLY ABRAMS DIRECTOR 1.00 X 0 0 0 SUSAN BLOCK DIRECTOR 1.00 X 0 0 0 LOREN CHYLLA DIRECTOR 1 X LESLIE COHEN DIRECTOR 1 X DAVID CRANE DIRECTOR 1 X STEVEN EISENBERG DIRECTOR 1 X BOB ENGLANDER DIRECTOR 1 X JULIE HERTZER DIRECTOR 1 X DEBORAH JOSEPH DIRECTOR 1 X DAVID KATZ DIRECTOR 1 X BETSY KRANTZ DIRECTOR 1 X JULIE LEHMAN DIRECTOR 1 X JIM LEVINE DIRECTOR 1 X 8576 1362389 219278 0 false true false JENNIFER ROSENBERG 3927 WEST ASH ORANGE VILLAGE OH 44122 PSYCHIATRIC SERVICES 205319 1 482108 167494 592649 2053046 124983 3295297 BOARD AND CARE 623000 12764379 EDUCATION 611110 10070371 MEDICAID 624100 9499482 THERAPEUTIC SERVICE 624100 1367752 INDIVIDUAL FEES 900099 300418 39330 34041732 353607 353607 29031 29031 20252 20252 20252 20252 21860 167494 31171 -9311 -9311 RECORD FEES/FOSTER PARENT TRAINING 900099 50553 50553 1104410 1104410 1154963 38885571 34041732 1548542 1408915 1408915 18407979 18192363 213805 1811 729519 711769 17550 200 3787759 3661708 124949 1102 1580085 1548523 31374 188 74577 0 74577 0 82366 0 82366 0 458528 458528 0 0 0 0 198569 0 186340 12229 128504 84968 347 43189 650701 607111 8849 34741 537199 527140 7140 2919 1533712 1409835 120175 3702 454244 437112 16325 807 0 0 0 0 1247763 1049386 194117 4260 199331 178450 20881 0 STAFF DEVELOPMENT 227056 201016 25771 269 BANK/CREDIT CARD FEES 99302 70839 28463 0 BAD DEBT EXPENSE 52284 52284 0 0 REIMBURSED EXPENSES 5537396 2655891 2421948 459557 71040 0 70110 930 37466829 33255838 3645087 565904 4444866 3733157 4101396 3996040 3198268 3629720 328055 426356 138033 135431 41350199 26799313 13298644 14550886 22291039 20759564 1941686 1883329 49741987 49114483 10958072 11412339 60166 8301 761440 782933 547813 16494 12327491 12220067 X 25017782 25343430 9820658 9033472 2576056 2517514 37414496 36894416 49741987 49114483 X 1418742 -108967 -1829855 X false true X true true true X 3597649 2889248 2921000 7297957 3295297 20001151 3597649 2889248 2921000 7297957 3295297 20001151 5985405 14015746 615504 590865 653252 320784 402890 2583295 518460 251311 1154963 1924734 24509180 157621963 0.57190 0.83990 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: RECORD FEES 2012: 39213. 2013: 49496. 2014: 50553. Description: MISCELLANEOUS 2012: 479247. 2013: 201815. 2014: 1104410. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 458528 458528 Pt II-B Line 1 BELLEFAIRE JCB PAYS MCKENNA, LONG & ALRIDGE LLP, CJR GROUP, WILLIAM BLAIR CO, TAYLOR UHE LLC, CAMPBELL & CO, VAN METER ASHBROOK & ASSOCIATES, AND WILSON, ELSER, MOSKOWITZ, EDELMAN & DICKER LLP TO PROVIDE FEDERAL AND STATE LOBBYING ACTIVITIES. 16918969 18309 187282 472218 16652342 991936 13819627 2107406 16918969 936707 55229 991936 998446 -43230 18509 936707 867759 225 180019 49557 998446 0.95820 0.03810 0.00370 true false 422173 422173 34504583 22152240 12352343 6423443 4647073 1776370 14550886 JEWISH FEDERATION-POOLED INVESTMENT FUNDS 20309560 F INVESTMENT IN AFFILIATE-MTT 450004 C 20759564 DEPOSITS 16494 None 16494 X 40137968 -108967 1361364 1252397 38885571 38885571 40567534 3100705 3100705 37466829 37466829 Pt XI, Line 2d THE INTENDED USE OF BELLEFAIRE JCB'S ENDOWMENT FUND IS THE CONTINUED FUNDING OF BELLEFAIRE'S PROGRAMS AND OTHER CAPITAL NEEDS. Pt X, Line 2 THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE FOR HOW UNCERTAIN INCOME TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING TAX RETURNS TO DETERMINE WHETHER THE POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED WHEN CHALLENGED OR WHEN EXAMINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLDS WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE AND A LIABILITY IN THE CURRENT YEAR. FOR THE YEARS ENDED JUNE 30, 2015 AND 2014, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS. WITH FEW EXCEPTIONS BELLEFAIRE IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY THE TAX AUTHORITIES FOR THE YEARS PRIOR TO 2011. Pt XI, Line 2d MONARCH LIFEWORKS 1,419,721 Pt XI, Line 2d CHANGE IN VALUE OF PERPETUAL TRUSTS -58,357 Pt XI, Line 2d TOTAL 1,361,364 Pt XII, Line 2d EXPENSES FROM RELATED ORGANIZATION 1,329,207 Pt XII, Line 2d PENSION LIABILITY ADJUSTMENT 1,771,498 Pt XI, Line 2d TOTAL 3,100,705 BIATHALON 139234 117374 21860 23097 Bowl for Kids 50120 50120 4415 300 3359 189354 167494 21860 4415 300 26456 31171 -9311 true PAYMENT TO FOSTER CARE PARENTS 56 639532 NON-CASH ASSISTANCE 222 469504 ACTUAL FOOD FOR CLIENTS IN RESIDENCE NON-CASH ASSISTANCE 222 20538 ACTUAL RECREATIONAL ACTIVITIES FOR CLIENTS RENT AND UTILITIES FOR CLIENTS 222 142170 NON-CASH ASSISTANCE 222 13697 ACTUAL HOUSEHOLD SUPPLIES FOR CLIENTS NON-CASH ASSISTANCE 222 52171 ACTUAL PERSONAL HYGIENE SUPPLES FOR CLIENTS NON-CASH ASSISTANCE 222 8301 ACTUAL CLOTHING FOR CLIENTS IN RESIDENCE GRADUATION EXPENSES OF CLIENTS 11 2462 NON-CASH ASSISTANCE 222 38664 ACTUAL TRANSPORTATION OF CLIENTS PAYMENT TO CLIENTS FOR WORK PERFORMED 40 5458 REIMBURSEMENT TO BIRTH PARENTS 9 14418 NON-CASH ASSISTANCE 2 2000 ACTUAL EDUCATIONAL ASSISTANCE FOR CLIENTS Pt I Line 2 OTHER ASSISTANCE IS MONITORED THROUGH INVOICES AND EXPENSE REPORTS THAT ARE SUBMITTED BY EMPLOYEES, FOSTER PARENTS AND COMPANIES THAT PROVIDE SERVICES OR SUPPLIES. EACH INVOICE AND EXPENSE REPORT IS APPROVED BY THE APPROPRIATE SUPERVISOR BEFORE IT IS PAID. Pt III, col (b) AN ACTUAL COUNT OF RECIPIENTS IS DONE FOR EACH TYPE OF ASSISTANCE. false true false false false false false true false ELLEN ROSENBLATT 144784 15974 160758 ADAM JACOBS 360987 45000 7920 66102 21627 501636 THOMAS BROWNE 239177 18500 52219 38355 15857 364108 48736 Pt I Line 4b ADAM JACOBS ACCRUED DEFERRED COMPENSATION OF $66,102 FOR SUPPLEMENTAL NON-QUALIFIED 457 PLANS. TOM BROWNE ACCRUED DEFERRED COMPENSATION OF $38,355 FOR SUPPLEMENTAL NON-QUALIFIED 457 PLANS. Pt I Line 7 BONUSES ARE DISCRETIONARY BASED UPON EVALUATION OF ANNUAL PERFORMANCE. Pt I Line 3 THE PRESIDENT OF BELLEFAIRE JEWISH CHILDREN'S BUREAU IS PAID THROUGH WINGSPAN CARE GROUP, THE PARENT COMPANY. HIS COMPENSATION IS ESTABLISHED AND APPROVED BY THE BOARD OF WINGSPAN CARE GROUP. X MISC DONATIONS 336 124983 MARKET PRICE false false false Other PART I, COLUMN B - THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS RECEIVED. Pt XI CHANGE IN VALUE OF PERPETUAL TRUSTS -58,357 Pt XI PENSION LIABILITY ADJUSTMENT -1,771,498 Pt XI TOTAL -1,829,855 Pt VI, Line 1a THE EXECUTIVE COMMITTEE OF THE BOARD HAS BEEN AUTHORIZED TO ACT ON THE BOARDS BEHALF IN BETWEEN MEETINGS. Pt VI, Line 11b THE PRELIMINARY 990 IS REVIEWED BY RSM US LLP,THE DIRECTOR OF FINANCE OF WINGSPAN CARE GROUP, A RELATED ORGANIZATION, THE CFO OF BELLEFAIRE JEWISH CHILDREN'S BUREAU. IT IS THEN REVIEWED BY THE PRESIDENT AND FINANCE COMMITTEE OF BELLEFAIRE JEWISH CHILDREN'S BUREAU PRIOR TO FILING. A COPY IS MADE ALSO AVAILABLE TO THE BELLEFAIRE JEWISH CHILDREN'S BUREAU BOARD PRIOR TO BEING FILED. Pt VI, Line 12c BELLEFAIRE'S CONFLICT OF INTEREST POLICY REQUIRES THAT ON AN ANNUAL BASIS EACH BOARD MEMBER COMPLETES A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THIS STATEMENT IS DISTRIBUTED AND COLLECTED BY THE CHAIR OF THE RISK MANAGEMENT COMMITTEE OF THE BOARD AND IS MAINTAINED IN THAT OFFICE. EACH DISCLOSURE STATEMENT THAT CONTAINS A "YES" ANSWER TO ANY ONE OR MORE QUESTIONS IS GIVEN TO THE COMPANY PRESIDENT AND BOARD CHAIRMAN OF BELLEFAIRE JEWISH CHILDREN'S BUREAU WHO BRINGS THE MATTER, IF MATERIAL, TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS DETERMINE IF A CONFLICT EXISTS AND IF IT IS MATERIAL. Pt VI, Line 15a AN INDEPENDENT EXECUTIVE COMMITTEE OF THE BOARD MONITORS SALARIES FOR PRESIDENTS OF LIKE ORGANIZATIONS. BASED ON THIS ANALYSIS, THE COMPENSATION FOR THE PRESIDENT WAS DETERMINED. THE SALARY OF THE PRESIDENT IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE WINGSPAN BOARD ANNUALLY. Pt VI, Line 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC AT THE OFFICE OF BELLEFAIRE JEWISH CHILDREN'S BUREAU, 22001 FAIRMOUNT BLVD, SHAKER HEIGHTS, OH 44118 DURING NORMAL BUSINESS HOURS. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AS REQUESTED FOR THE SAME PERIOD OF TIME AS SET FORTH IN IRC SECTION 6104(d). Pt VI, Line 6 WINGSPAN CARE GROUP IS THE SOLE MEMBER OF BELLEFAIRE JEWISH CHILDREN'S BUREAU. Pt VI, Line 7a WINGSPAN CARE GROUP HAS THE POWER TO ELECT MEMBERS TO THE GOVERNING BODY OF BELLEFAIRE JEWISH CHILDREN'S BUREAU. Pt VI, Line 7b WINGSPAN CARE GROUP HAS THE POWER TO APPROVE ALL DECISIONS MADE BY THE GOVERNING BODY OF BELLEFAIRE JEWISH CHILDREN'S BUREAU. Form 990, Part III, Line 4d FOSTER CARE AND ADOPTION: THE FOSTER CARE PROGRAM PROVIDES SAFE FOSTER HOMES FOR YOUTH WHO HAVE BEEN ABUSED, NEGLECTED 1852071. 653950. 2022778. APPLEWOOD CENTERS 10427 DETROIT AVE CLEVELAND OH 44102 340714571 SOCIAL SERVICES OH 501(C)(3) LINE 7 WINGSPAN CARE GROUP false WINGSPAN CARE GROUP 22001 FAIRMOUNT BLVD SHAKER HTS OH 44118 562327939 MANAGEMENT SERVICES OH 501(C)(3) LINE 11A, I NA false CUYAHOGA CONNECTIONS 22001 FAIRMOUNT BLVD SHAKER HTS OH 44118 201523856 ADVOCACY SERVICES OH 501(C)(4) N/A WINGSPAN CARE GROUP false MONARCH LIFEWORKS 22001 FAIRMOUNT BLVD SHAKER HEIGHTS OH 44118 461509517 SOCIAL SERVICES OH 501(C)(3) LINE 7 BELLEFAIRE JEWISH CHILDREN'S BUREAU true MONARCH TEACHING TECHNOLOGIES 23625 COMMERCE PARK SUITE 150 BEACHWOOD OH 44122 204182001 SOFTWARE DEVELOPMENT DE WINGSPAN CARE GROUP C -41671 31434 0.04700 true false false false false false false false false false false false true true true false false false false MONARCH LIFEWORKS n 185599 ACTUAL