2016-08-13T06:50:19-05:00 2015-09-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2014-10-01 042104356 JEWISH FAMILY & CHILDREN'S SERVICE INC JEWI 7816475327 1430 MAIN STREET WALTHAM MA 02451 BRUCE HASKIN CFO 7816475327 2016-08-13 1 LYNNE JOHNSON P00757336 6179129000 2014 2016-12-15 16:53:06Z RIMMA ZELFAND 1430 MAIN STREET WALTHAM MA 02451 25936776 0 X WWW.JFCSBOSTON.ORG X 1922 MA JEWISH FAMILY & CHILDREN'S SERVICE ("JF&CS") CARES FOR INDIVIDUALS AND FAMILIES BY PROVIDING EXCEPTIONAL HUMAN SERVICE AND HEALTH CARE PROGRAMS, GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY. 30 30 780 2211 -100866 -100866 6835743 7977691 22943525 15650073 983479 482620 -272890 -366882 30489857 23743502 41000 48000 0 0 23811007 18750020 0 0 1263024 6453073 5566035 30305080 24364055 184777 -620553 31260078 30877578 2357774 1917084 28902304 28960494 X JEWISH FAMILY & CHILDREN'S SERVICE CARES FOR INDIVIDUALS AND FAMILIES BY PROVIDING EXCEPTIONAL HUMAN SERVICES AND HEALTH CARE PROGRAMS, GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY. 0 1 8262580 48000 9188205 SERVICES FOR PEOPLE WITH DISABILITIES: JF&CS SERVICES FOR PEOPLE WITH DISABILITIES PROVIDES RESIDENTIAL SERVICES, DAY AND WORK PROGRAMMING, SOCIAL PROGRAMMING, CASE MANAGEMENT AND 1:1 SKILLS COACHING. FOR FAMILIES THAT ARE IMPACTED BY DISABILITIES WE PROVIDE INFORMATION AND REFERRAL, FAMILY CONSULTATION, AND GROUP RESPITE ACTIVITIES FOR CHILDREN WITH MULTIPLE DISABILITIES. OUR PROGRAMS ARE GROUNDED IN THE BELIEF THAT ALL PEOPLE SHOULD LIVE WITH DIGNITY IN THE COMMUNITY AND ENJOY THE RIGHTS AFFORDED THEIR PEERS REGARDLESS OF THEIR DIFFERENCES. SERVICES REFLECT THE VALUES OF INDIVIDUAL AUTONOMY, COMMUNITY INCLUSION, AND CARE CONTINUITY. JF&CS PROGRAMS ALSO MAKE IT POSSIBLE FOR PEOPLE WITH DISABILITIES TO MAINTAIN A JEWISH HOME AND PARTICIPATE IN CULTURAL AND RELIGIOUS ACTIVITIES IN A MANNER THAT IS MOST MEANINGFUL FOR THEM.FOR THE YEAR ENDED SEPTEMBER 30, 2015, JF&CS PROVIDED SERVICES TO OVER 1,000 CLIENTS IN ELEVEN DISTINCT AREAS OF SERVICE TO INDIVIDUALS WITH DISABILITIES. 1993992 2513649 HOME CARE/HOME HEALTH VNA:JF&CS HAS THE MOST EXTENSIVE CONTINUUM OF SERVICES FOR SENIORS THROUGHOUT GREATER BOSTON. WE OFFER COMPREHENSIVE, COMPASSIONATE GERIATRIC CARE TO HELP SENIOR ADULTS LIVE HEALTHY, INDEPENDENT, AND MEANINGFUL LIVES. OUR SERVICES INCLUDE SUPPORT AND EDUCATION FOR THE TRANSITIONS OF AGING AS WELL AS SHORT AND LONG-TERM CARE, GERIATRIC CARE MANAGEMENT, MENTAL HEALTH COUNSELING, AND SUPPORT FOR PEOPLE WITH PARKINSON'S AND THEIR CAREGIVERS.JF&CS VNA HAS BEEN PROVIDING MEDICARE-CERTIFIED HOME HEALTH SERVICE PROGRAM SERVICE ACCOMPLISHMENTS: DIRECTLY FROM A COMMUNITY SETTING, JF&CS IS ABLE TO RESPOND WITH AN INTEGRATED CONTINUUM OF QUALITY CARE THAT ALLOWS PATIENTS TO REMAIN SAFELY IN THEIR HOMES AND IN THE COMMUNITY FOR AS LONG AS POSSIBLE. TO BE ELIGIBLE FOR HOME HEALTH SERVICES, PATIENTS MUST BE HOMEBOUND AND HAVE A PHYSICIAN ORDER FOR SERVICES. JF&CS CAN WORK DIRECTLY WITH THE PATIENT'S PHYSICIAN TO ESTABLISH ELIGIBILITY. IF ELIGIBLE, SERVICES ARE COVERED BY MEDICARE AND MASSHEALTH, BLUE CROSS-BLUE SHIELD, HARVARD PILGRIM HEALTH CARE, TUFTS HEALTH PLAN, MASSACHUSETTS SENIOR CARE ORGANIZATIONS (SCOS), AND MOST PRIVATE INSURERS. JF&CS CAN ALSO BILL MOST OTHER PRIVATE INSURANCE AND MANAGED CARE PLANS. THE JF&CS HOME CARE PROGRAM HAS BEEN PROVIDING NON-CERTIFIED HOMEMAKING AND PERSONAL CARE HOMEMAKING SERVICES SINCE 1975. WORKING UNDER CONTRACTS WITH STATE-FUNDED AGING SENIOR ACCESS POINTS (ASAPS), THE GOAL OF THE PROGRAM IS TO ALLOW SENIORS TO MAINTAIN INDEPENDENCE IN THEIR OWN HOMES FOR AS LONG AS POSSIBLE. WORKERS ASSIST WITH HOUSE-KEEPING TASKS SUCH AS SHOPPING, LAUNDRY, AND MEAL PREPARATION, AND ALSO PROVIDE PERSONAL CARE INCLUDING ASSISTANCE WITH DRESSING AND BATHING. SERVICES ARE PROVIDED TO ELDERLY AND/OR DISABLED CLIENTS WHO MEET INCOME ELIGIBILITY GUIDELINES ESTABLISHED BY THE ASAPS.IN APRIL 2015, JF&CS SOLD ITS MEDICARE-CERTIFIED HOME HEALTH AND HOME CARE SERVICES TO AN UNRELATED THIRD PARTY. THE TOTAL REVENUE AND EXPENSES GENERATED FROM THE DISCONTINUED OPERATIONS WERE $3,737,731 AND $3,768,770, RESPECTIVELY, FOR FISCAL YEAR ENDED SEPTEMBER 30, 2015.THE JF&CS GROUP ADULT FOSTER CARE PROGRAM PROVIDES ASSISTANCE WITH ACTIVITIES OF DAILY LIVING IN A CONGREGATE SETTING TO ELDERLY AND/OR DISABLED MASSHEALTH RECIPIENTS WHO ARE AT RISK OF INSTITUTIONAL PLACEMENT SINCE 1999. SERVICES ARE PROVIDED BY PERSONAL CARE HOMEMAKERS SEVEN DAYS PER WEEK, AND ARE SUPERVISED BY A REGISTERED NURSE AND A SOCIAL WORKER/CASE MANAGER. 1747993 2073574 THE CENTER FOR EARLY RELATIONSHIP SUPPORT/HEALTHY FAMILIES: THE CENTER FOR EARLY RELATIONSHIP SUPPORT (CERS) IS A CENTER OF EXCELLENCE FOR DIRECT SERVICES, TRAINING, SUPERVISION, AND CONSULTATION THAT FOCUS ON THE EARLIEST INFANT-PARENT RELATIONSHIP. CERS PROMOTES THE HEALTHY DEVELOPMENT OF FAMILIES AT THE EARLIEST STAGES WITH PROGRAMS FOR NEW PARENTS. WE OFFER GUIDANCE, SUPPORT, INTERVENTIONS AND CONSULTATIONS ON PARENT/YOUNG CHILD RELATIONSHIP ISSUES INCLUDING INFANT CARE, FEEDING, SLEEP, AND POSTPARTUM DEPRESSION. HEALTHY FAMILIES PROVIDES SERVICES FOR YOUNG PARENTS. THIS PROGRAM OFFERS FREE HOME VISITS AND GROUP SUPPORT FOR FIRST TIME PARENTS WHO ARE UNDER 21 YEARS OLD AND THEIR FAMILIES. PARENTS DEVELOP A SPECIAL RELATIONSHIP WITH A HOME VISITOR WHO PROVIDES SUPPORT TO THE FAMILY, INFORMATION ON CHILD DEVELOPMENT, AND ACCESS TO COMMUNITY RESOURCES. PARENTS MAY RECEIVE SERVICES UNTIL THEIR CHILD'S THIRD BIRTHDAY. TOGETHER THESE PROGRAMS SERVE OVER 112 MASSACHUSETTS COMMUNITIES. WITHIN THESE COMMUNITIES, CERS AND HEALTHY FAMILIES CENTRAL MIDDLESEX SERVED OVER 3,000 CLIENTS IN THE YEAR ENDED SEPTEMBER 30, 2015. 6774739 1874645 THE RESOURCES YOU NEED. THE COMPASSION YOU DESERVE. FOR 150 YEARS, JF&CS HAS BEEN GREATER BOSTON'S LEADING AND TRUSTED PROVIDER OF COMPREHENSIVE HUMAN SERVICES. JF&CS HELPS PEOPLE OF ALL FAITHS, RACES, AND AGES WITH THE CHALLENGES OF LIFE.A CARING PRESENCE IN 100 COMMUNITIES WE SERVE, WE'RE PROUD TO BE THE PLACE THAT NEW MOTHERS, YOUNG FAMILIES, PEOPLE WITH DISABILITIES, FRAGILE ELDERS, AND THE CHRONICALLY POOR CAN TURN TO FOR VITAL AND PERSONALIZED SERVICES. 6774739 1874645 18779304 1 1 0 1 0 0 0 0 1 1 1 1 0 1 0 1 0 1 0 0 1 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 194 0 1 780 1 1 1 0 0 0 0 1 1 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X BRUCE L HASKIN CFO 7816475327 1430 MAIN STREET WALTHAM MA 02451 STEPHEN BERNSTEIN DIRECTOR 2.00 1.00 X 0 0 0 AMY BLOOMSTONE DIRECTOR 2.00 1.00 X 0 0 0 ROBERT M CASHMAN DIRECTOR 2.00 1.00 X 0 0 0 HARVEY M GREENBERG DIRECTOR 2.00 1.00 X 0 0 0 JAMIE GROSSMAN VICE PRESIDENT 2.00 1.00 X X 0 0 0 MELISSA WEINER JANFAZA DIRECTOR 2.00 1.00 X 0 0 0 HENRY KAY DIRECTOR 2.00 1.00 X 0 0 0 PETER LEFKOWITZ DIRECTOR 2.00 1.00 X 0 0 0 MICHAEL LEVINGER DIRECTOR 2.00 1.00 X 0 0 0 ALAN E LIPKIND DIRECTOR 2.00 1.00 X 0 0 0 JAMES M LITTON DIRECTOR 2.00 1.00 X 0 0 0 JOSEPH MAZZELLA DIRECTOR 2.00 1.00 X 0 0 0 DEBRA M MILGRAM DIRECTOR 2.00 1.00 X 0 0 0 ROBIN NEITERMAN IMMEDIATE PAST PRESIDENT 2.00 1.00 X X 0 0 0 DALE S OKONOW DIRECTOR 2.00 1.00 X 0 0 0 SYLVIA B PERLMAN PHD CLERK 2.00 1.00 X X 0 0 0 SUZANNE PRIEBATSCH DIRECTOR 2.00 1.00 X 0 0 0 JAMES RABB MD DIRECTOR 2.00 1.00 X 0 0 0 MAXINE ROSENTHAL DIRECTOR 2.00 1.00 X 0 0 0 DAVID SCHECHTER PRESIDENT 2.00 1.00 X X 0 0 0 SUSAN FLORENCE-SMITH DIRECTOR 2.00 1.00 X 0 0 0 ELINOR SVENSON DIRECTOR 2.00 1.00 X 0 0 0 JACK SWARTZ DIRECTOR 2.00 1.00 X 0 0 0 WAYNE USHMAN DIRECTOR 2.00 1.00 X 0 0 0 STEVEN WEIL DIRECTOR 2.00 1.00 X 0 0 0 BILL WEINSTEIN TREASURER 2.00 1.00 X X 0 0 0 JACKIE WEINSTEIN DIRECTOR 2.00 1.00 X 0 0 0 SUSAN WILK DIRECTOR 2.00 1.00 X 0 0 0 CANDICE F WOLK DIRECTOR 2.00 1.00 X 0 0 0 JONATHAN YELLIN DIRECTOR 2.00 1.00 X 0 0 0 JONATHAN DORFMAN DIRECTOR - THRU JUNE 2015 2.00 1.00 X 0 0 0 GERALD FELDMAN DIRECTOR - THRU JUNE 2015 2.00 1.00 X 0 0 0 HAL GARNICK DIRECTOR - THRU JUNE 2015 2.00 1.00 X 0 0 0 DARREN BLACK DIRECTOR - THRU JUNE 2015 2.00 1.00 X 0 0 0 MATTHEW ROSENTHAL TREASURER - THRU JUNE 2015 2.00 1.00 X X 0 0 0 RIMMA ZELFAND CHIEF EXECUTIVE DIRECTOR 35.30 1.00 X 240662 0 23467 BRUCE HASKIN CFO 35.30 1.00 X 119938 0 15911 ALAN JACOBSON SR VP OF PROGRAMS 36.30 0.00 X 179591 0 4730 IRA SCHOR DIRECTOR OF OPERATIONS 36.30 0.00 X 160874 0 6682 ELLEN LASH DIR. OF HEALTHCARE OPERATIONS 36.30 0.00 X 143119 0 14938 NADEZDA MUSATOVA-PETROVA NURSE 40.00 0.00 X 138006 0 20199 DONNA MAGNASCO SR VP OF HR 36.30 0.00 X 124329 0 21723 A KEENE METZGER CFO - THRU SEPT. 2014 0.00 0.00 X 163584 0 21732 1270103 0 129382 10 1 1 0 KROKIDAS & BLUESTEIN 600 ATLANTIC AVENUE BOSTON MA 02210 LEGAL SERVICES 145189 1 1024373 6953318 266465 7977691 SERVICE FEE INCOME 624100 7654316 7654316 GOVERNMENT CONTRACTS 624100 7107733 7107733 GRANT INCOME 624100 772348 772348 RENTAL INCOME 532000 115676 115676 15650073 71151 14840 56311 713120 828826 -115706 -115706 -115706 1433051 1021582 411469 411469 411469 89500 1024373 342866 -253366 -253366 INCOME BENEFICIARY INVESTMENT 900099 1756 1756 MISCELLANEOUS INCOME 900099 434 434 2190 23743502 15650073 -100866 216604 48000 48000 432348 432348 15411336 11992240 2497921 921175 110523 68756 38159 3608 1560154 1255555 228114 76485 1235659 951996 201535 82128 146968 66787 79906 275 142154 27029 115125 56000 56000 92387 92387 498473 405717 78660 14096 99789 47944 47593 4252 384207 264529 79579 40099 424612 189749 220114 14749 824534 619862 184369 20303 232051 223238 5661 3152 62990 36204 11788 14998 196 127 58 11 297838 197113 88500 12225 189087 136524 48357 4206 FAMILY ASSISTANCE 866834 864584 2250 FOOD 515564 495592 11740 8232 PROGRAM EXPENSE 300859 297448 2271 1140 HOMEMAKER TRAVEL 36161 36161 395331 554149 -200708 41890 24364055 18779304 4321727 1263024 257248 896116 720000 777685 3243438 2189255 23794 403255 571329 437477 7115627 3933945 3100849 3181682 19723385 18711265 3620035 4280843 31260078 30877578 1746257 1737728 187010 154792 3395 5956 421112 18608 2357774 1917084 X 21095865 19452219 6327584 8020342 1478855 1487933 28902304 28960494 31260078 30877578 X -620553 -1004617 1849340 -165980 X 0 1 X 1 0 X 5543489 5173632 5739496 6835743 7977691 31270051 5543489 5173632 5739496 6835743 7977691 31270051 1302148 29967903 71903 99275 71300 78825 56311 377614 99770 150250 204114 287834 91690 833658 32481323 102982122 0.92260 0.91550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 0 PART II-B, LINE 1: DURING FY 2015, JF&CS CONTRACTED WITH ADS VENTURES TO ADVISE MANAGEMENT ON LEGISLATIVE ISSUES RELATED TO THE WORK THAT OUR AGENCY PERFORMS IN THE AREAS OF NURSING, HOMECARE, DISABILITY AND MENTAL HEALTH SERVICES. ADS ALSO ARRANGED FOR JF&CS MANAGEMENT TO MEET WITH AND DISCUSS OUR WORK WITH ELECTED OFFICIALS ON THE STATE AND NATIONAL LEVEL. 0 1 X 2687186 9078 -88197 58889 2549178 2608836 6952 167750 96352 2687186 2468394 10862 301612 78912 93120 2608836 3781118 172005 236513 90932 1630310 2468394 3196554 654555 7013 77004 3781118 0.58370 0.41630 1 0 565000 565000 3912443 1750578 2161865 39689 25716 13973 2598495 2157651 440844 3181682 JEWISH COMMUNITY ENDOWMENT POOL, LLP 18711265 F 18711265 SECURITY DEPOSITS 59111 RESTRICTED CASH 9613 DUE FROM JEWISH FAMILY & CHILDREN'S FOUNDATION 2497720 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 1714399 4280843 X 23660513 -1004617 -250064 -1254681 24915194 -1171692 -1171692 23743502 25669536 1397868 1397868 24271668 92387 92387 24364055 PART IV, LINE 2B: THE ORGANIZATION OPERATES THE NEW AMERICAN PROGRAM THAT RECEIVES FUNDS FROM INDIVIDUALS SPONSORING THE SETTLEMENT OF EMIGRANTS FROM COUNTRIES COMPRISING THE FORMER SOVIET UNION AND DISBURSES THESE MONIES TO THE EMIGRANTS UPON THEIR ARRIVAL. THE ORGANIZATION ALSO OPERATES A GUARDIANSHIP ACCOUNT AND HOLDS CLIENT FUNDS CENTRALLY UNTIL THEY CAN BE DISBURSED TO INDIVIDUAL CLIENT ACCOUNTS. THE ORGANIZATION ALSO OPERATES A REP-PAYEE ACCOUNT FOR SOME CLIENTS WITH DISABILITIES AND HOLDS THOSE CLIENT FUNDS CENTRALLY UNTIL THEY CAN BE DISBURSED TO INDIVIDUAL CLIENT ACCOUNTS. THE ORGANIZATION ALSO ADMINISTERS A POOLED TRUST. THE POOLED TRUST FUNDS ARE MAINTAINED BY CJP. JF&CS ISSUES CHECKS TO PAY CLIENT BILLS AND QUARTERLY RECEIVE A CHECK FROM CJP TO COVER ALL MONIES THAT WERE PAID OUT. PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S). THE ORGANIZATION'S PRIMARY GOAL IS TO REALIZE A TOTAL RETURN (INCOME PLUS CAPITAL CHANGE) THAT WILL PRESERVE AND ENHANCE (IN REAL AND NOMINAL TERMS) THE PRINCIPAL OF THE ORGANIZATION'S FUNDS AND AT THE SAME TIME PROVIDE A DEPENDABLE SOURCE OF INCOME FOR CURRENT OPERATIONS AND PROGRAMS OF THE ORGANIZATION. THE FINANCE COMMITTEE REVIEWS THE INVESTMENTS AND ASSET ALLOCATIONS AT LEAST ANNUALLY AND CONSIDERS THE IMPACT OF ASSET CLASS WEIGHTINGS ON THE RETURN AND VOLATILITY OF THE ORGANIZATION'S PORTFOLIO. PART X, LINE 2: THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED IN AN EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2012. THE ORGANIZATION WILL ACCOUNT FOR ANY INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST -134,941. GAIN ON INTEREST SWAP AGREEMENT REPORTED ON JEWISH FAMILY AND CHILDREN'S FDN 20,189. INVESTMENT FEES NETTED WITH NET GAIN/LOSS FROM INVESTMENTS ON AUDITED FS -92,387. BOND AQUISITION COST REPORTED ON JEWISH FAMILY AND CHILDREN'S FDN -42,925. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B -342,866. DIRECT RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B -828,826. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B 342,866. EXPENSES REPORTED ON JEWISH FAMILY AND CHILDREN'S FOUNDATION TAX RETURNS 226,176. DIRECT RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B 828,826. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES NETTED WITH NET GAIN/LOSS FROM INVESTMENTS ON AUDITED FS 92,387. 1 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES EDUCATIONAL ASSISTANCE, PARENTAL SUPPORT AND THERAPIES FOR HANDICAPPED INDIVIDUALS. 48000 0 0 0 0 0 0 48000 0 48000 RUSSIA & THE NEWLY INDEPENDENT STATES - ARMENIA, AZERBIJAN, BELARUS, EDUCATIONAL ASSISTANCE, PARENTAL SUPPORT AND THERAPIES FOR HANDICAPPED INDIVIDUALS. 48000 WIRE TRANSFER 1 0 1 0 0 0 0 0 PART I, LINE 2: 1) AN ANNUAL BUDGET IS CREATED PRIOR TO THE START OF EACH NEW FISCAL YEAR. THIS BUDGET IS SHARED WITH JF&CS AND MONITORED QUARTERLY. 2) THERE IS ON-GOING CONTACT AND COMMUNICATION THROUGH OUT THE YEAR WITH THE FOREIGN ORGANIZATION. 3) THE FOREIGN ORGANIZATION IS REQUIRED TO SUBMIT PROJECT REPORTS TO JF&CS SEVERAL TIMES A YEAR AND IS REQUIRED TO SUBMIT DETAILS ON ANY QUESTIONS RAISED BY THOSE PROJECT REPORTS. 4) AT LEAST TWICE A YEAR, AN INDIVIDUAL ASSOCIATED WITH THE PROGRAM MAKES AN ON-SITE VISIT TO THE ORGANIZATION TO MONITOR THE PROGRAM. ANY CONCERNS RAISED WOULD BE FORWARDED TO JF&CS IF THE PERSON DOING THE ON-SITE MONITORING IS NOT AN EMPLOYEE OF JF&CS. BENEFIT DINNER 808534 729734 78800 70763 70904 16665 92068 WOMEN'S BREAKFAST 205052 194352 10700 4830 23634 19325 44677 1 100287 100287 1113873 1024373 89500 75593 94538 35990 136745 342866 -253366 X X X 0 0 0 0 0 0 0 1 0 RIMMA ZELFAND CHIEF EXECUTIVE DIRECTOR 216653 0 16086 0 7923 0 4197 0 19270 0 264129 0 0 0 ALAN JACOBSON SR VP OF PROGRAMS 168644 0 10364 0 583 0 3355 0 1375 0 184321 0 0 0 IRA SCHOR DIRECTOR OF OPERATIONS 151024 0 7538 0 2312 0 3025 0 3657 0 167556 0 0 0 ELLEN LASH DIR. OF HEALTHCARE OPERATIONS 142398 0 0 0 721 0 2557 0 12381 0 158057 0 0 0 NADEZDA MUSATOVA-PETROVA NURSE 137909 0 0 0 97 0 2401 0 17798 0 158205 0 0 0 A KEENE METZGER CFO - THRU SEPT. 2014 150575 0 9400 0 3609 0 2993 0 18739 0 185316 0 0 0 PART I, LINE 7 THE EXECUTIVE DIRECTOR'S BONUS WAS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD BASED ON PERFORMANCE. OTHER EXECUTIVE TEAM MEMBER BONUSES WERE 5% OF COMPENSATION APPROVED BY THE COMPENSATION COMMITTEE. X 266465 FMV 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS OR CONTRIBUTORS FOR FOOD INVENTORY IS NOT DETERMINABLE DUE TO LARGE QUANTITY OF FOOD DONATED BY MULTIPLE DONORS TO THE ORGANIZATION. FORM 990, PART III, LINE 3 JEWISH FAMILY & CHILDREN'S SERVICE (JF&CS) SOLD ITS MEDICARE-CERTIFIED HOME HEALTH AND HOME CARE SERVICES TO AN UNRELATED THIRD PARTY. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT FORM 990 IS APPROVED BY THE TREASURER ON BEHALF OF THE BOARD. ONCE JF&CS'S FORM 990 IS FINALIZED, JF&CS MAKES THE FORM AVAILABLE TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO ITS FILING. IN ORDER TO ASSURE THE CONFIDENTIALITY OF SENSITIVE DONOR INFORMATION INCLUDED IN THE REPORT, THE FORM 990 IS MADE AVAILABLE ON THE AGENCY'S WEBSITE, IN A SECURED LOCATION THAT ONLY THE BOARD MEMBERS HAVE ACCESS TO. THE BOARD MEMBERS ARE EACH E-MAILED A LINK TO THIS SITE. THE PURPOSE OF THE REVIEW IS TO ASSURE THAT ALL JF&CS BOARD MEMBERS HAVE THE OPPORTUNITY TO KNOW: 1. WHAT IS BEING FILED ON THE DUE DATE; 2. HOW THE AGENCY DESCRIBES ITSELF, ITS MISSION AND MAJOR PROGRAM ACCOMPLISHMENTS; 3. AND HOW IT ANSWERS KEY QUESTIONS RELATED TO COMPLIANCE WITH THE REQUIREMENTS OF THE IRS. THE PURPOSE OF THE BOARD REVIEW IS NOT FOR INDIVIDUAL MEMBERS TO GRANT APPROVAL, BUT TO BE AWARE OF WHAT IS BEING FILED. BELOW IS THE LOGISTICS OF THE REVIEW: 1. ON OR ABOUT AUGUST 1ST, BOARD MEMBERS WILL BE NOTIFIED THAT A READ ONLY COPY OF THE FORM 990 IS AVAILABLE FOR REVIEW ON THE SECURED WEBSITE. BOARD MEMBERS WILL BE PROVIDED WITH INSTRUCTIONS ON HOW TO ACCESS THE WEBSITE. THE WEBSITE WILL TRACK WHICH BOARD MEMBERS ACCESS THE WEBSITE TO REVIEW THE FORM 990. THE FORM 990 WILL REMAIN ON THIS WEBSITE UNTIL IT IS REPLACED WITH THE NEXT YEAR'S RETURN. FINANCE OR OTHER STAFF ARE AVAILABLE TO ANSWER ANY QUESTIONS THAT THE BOARD MAY HAVE ABOUT THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EVERY BOARD MEMBER IS PROVIDED A RELATED PARTY FORM ANNUALLY TO COMPLETE AND SIGN. NO CONTRACT OR TRANSACTION BETWEEN THE CORPORATION AND ONE OR MORE OF ITS DIRECTORS, OR HIS OR HER FAMILY MEMBERS, OR BETWEEN THE CORPORATION AND ANY OTHER ORGANIZATION OF WHICH ONE OR MORE OF ITS DIRECTORS OR HIS OR HER FAMILY MEMBERS ARE MEMBERS, SHAREHOLDERS, DIRECTORS, TRUSTEES OR OFFICERS, OR IN WHICH ANY OF THEM HAS ANY DIRECT OR INDIRECT FINANCIAL OR OTHER INTEREST, SHALL BE VOID OR VOIDABLE, OR IN ANY WAY AFFECTED, SOLELY FOR THIS REASON, OR SOLELY BECAUSE THE DIRECTOR IS PRESENT OR PARTICIPATES IN THE MEETING OF THE DIRECTORS, OR OF A COMMITTEE THEREOF, WHICH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION, IF: (A) THE MATERIAL FACTS OF HIS OR HER RELATIONSHIP OR INTEREST AS TO THE CONTRACT OR TRANSACTION ARE DISCLOSED OR ARE KNOWN TO THE DIRECTORS OR THE COMMITTEE WHICH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION; (B) THE DIRECTORS OR THE COMMITTEE IN GOOD FAITH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION BY THE AFFIRMATIVE VOTE OF SIXTY-SEVEN PERCENT (67%) OF THE DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS PRESENT AT THE MEETING AT WHICH QUORUM IS PRESENT (WITHOUT COUNTING INTERESTED PERSONS TOWARD QUORUM); PROVIDED, HOWEVER, THAT WHERE THE POTENTIAL CONFLICT OF INTEREST AT ISSUE INVOLVES A CONTRACT OR TRANSACTION WITH ANOTHER NON-PROFIT ORGANIZATION IN WHICH ALL OF THE DIRECTORS OF THE CORPORATION ALSO SERVE AS DIRECTORS, THE CONTRACT OR TRANSACTION SHALL BE AUTHORIZED, APPROVED OR RATIFIED IN GOOD FAITH BY THE AFFIRMATIVE VOTE OF SIXTY-SEVEN PERCENT (67%) OF THE DIRECTORS OR COMMITTEE MEMBERS WITHOUT AN INTEREST IN THE CONTRACT OR TRANSACTION OTHER THAN THEIR INTEREST AS A DIRECTOR OF THE NON-PROFIT ORGANIZATION, WHO ARE PRESENT AT A MEETING AT WHICH QUORUM IS PRESENT (AND SUCH DIRECTORS SHALL BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT SUCH MEETING); AND (C) THE CONTRACT OR TRANSACTION IS IN THE BEST INTERESTS OF THE CORPORATION AS OF THE TIME IT IS AUTHORIZED, APPROVED OR RATIFIED BY THE DIRECTORS OR A COMMITTEE THEREOF. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE CONSISTS OF THE BOARD PRESIDENT, TREASURER AND TWO PAST PRESIDENTS. THEY SET BASE COMPENSATION BY USING COMPARABILITY DATA THROUGH THE ASSOCIATION OF JEWISH FAMILY AND CHILDREN SERVICES (AJFCS) WHICH COMPARES JF&CS TO SEVEN OTHER JEWISH FAMILY AND CHILDREN SERVICE ORGANIZATIONS. THE EXECUTIVE STAFF IS EVALUATED ON MANAGEMENT PERFORMANCE REVIEW (MPR) AND ORGANIZATIONAL AND PERFORMANCE GOALS ARE SET BY THE CEO AND THEN SENT TO THE COMPENSATION COMMITTEE FOR INPUT AND/OR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, THE FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION THE FORM 990 WITHOUT SCHEDULE B IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST -134,941. LOSS ON DISCONTINUED OPERATIONS -31,039. FORM 990, PART I, LINE 6 VOLUNTEERS ARE RECORDED IN THE VOLGISTICS DATABASE AND WE UTILIZED 2,211 VOLUNTEERS IN FY15. VOLUNTEERS HELP AT JF&CS IN MANY WAYS. MEN AND WOMEN OF ALL AGES AND BACKGROUNDS GENEROUSLY GIVE THEIR TIME, ENERGY, AND EXPERIENCE TO HELP ISOLATED SENIORS, NEW PARENTS, RECENTLY ARRIVED IMMIGRANTS, PEOPLE WITH DISABILITIES, AND OTHERS IN NEED. VOLUNTEERS ALSO PROVIDE PROFESSIONAL ASSISTANCE WITH VARIOUS ADMINISTRATIVE PROJECTS AT THE AGENCY'S OFFICE IN WALTHAM. MANY VOLUNTEER OPORTUNITIES EXIST, AND NEW OPPORTUNITIES ARISE REGULARLY TO MEET THE NEEDS OF OUR CLIENTS AND PROGRAMS. JEWISH FAMILY & CHILDREN'S FOUNDATION INC 1430 MAIN STREET WALTHAM MA 02451 233124450 HOLDS BUSINESS PROPERTY MA 501(C)(3) LINE 11B, II JEWISH FAMILY & CHILDREN'S SERVICE INC 1 CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST MA JEWISH FAMILY & CHILDREN'S SERVICE T 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 CHARITABLE REMAINDER TRUST (1) S 55380 BOOK