2015-11-16T14:23:00-08:00 2014-12-31 ONISKO & SCHOLZ LLP 5000 E SPRING ST STE 200 LONG BEACH CA 908155215 990 2014-01-01 952407026 JEWISH FEDERATION AND FAMILY SERVICES OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY IRVINE CA 92603 Dr Lauren Gavshon CEO 2015-11-16 true Kim Joseph Onisko CPA P00523720 5624203100 2014 2016-02-25 16:41:14Z Dr Lauren Gavshon 14045953 false false X JEWISHORANGECOUNTY.ORG X 1966 CA The organization brings together the people, the partners and the resources to care for people in need, to build a vibrant community and to sustain and enhance Jewish life. 49 46 61 600 0 6863217 12988209 135286 114126 90675 138314 -25405 -126453 7063773 13114196 1474863 1842682 0 2781464 3164088 0 436353 2082598 1880020 6338925 6886790 724848 6227406 6474556 12726933 391103 449440 6083453 12277493 X The mission of the organization is to bring together the people, the partners and the resources to care for people in need, to build a vibrant community and to sustain and enhance Jewish life. The organization supports Jewish education for all ages; lifelines for people in crisis; transportation, care and connections for seniors; campus and community leadership development; thriving Jewish culture in Orange County; and strong bonds with the community in Israel. JFFS provides our community members with numerous options for service, philanthropy and leadership, and offers a range of human services and educational opportunities. false false 2285772 77772 Community Outreach Grants and Programs built leadership on our college campuses through advocacy training, mentoring, conferences and experimental learning serving 3 college campuses in Orange County, supporting 18 student programs, and assisting 35 students with grants. Outreach programs also enable members of our community to explore a range of Jewish cultural activities for all ages, such as the annual community-wide Israel Expo event which had more than 10,000 attendees. Outreach programs also connect our community with Jews in need through the United States and overseas and provides our congregations with support for innovative outreach programming. JFFS supported 9 congregational programs with grants. 2230337 283681 114126 Through the Family Services Division, JFFS social service programs and direct financial aid ensures the quality of life for the most vulnerable members of the community, including seniors, children and young adults with special needs, and individuals and families in crisis. In 2014, JFFS served 5,543 clients.Lifelines Emergency Assistance: 1,259 received crisis case management, information and referral, and /or services through Adopt a Family.Holocaust Survivor Services: 183 clients received care management, assistance applying for restitution and socialization programming to help them cope with the challenges of aging. Of those, 48 received direct reimbursement for 15,043 hours of home care services.Career Coaching: 92 clients were served. Of those, 52 received a comprehensive package of career and financial coaching and the other 40 attended career workshops. Of clients in the program more than 6 months, 80% were placed in jobs.Mental Health Serves: 1,152 counseling sessions and 858 workshops, support groups and classes.Chicken Soup for the Silver Soul Senior care Conference: 550 individuals attended. Irvine Supportive Community: Provided 270 seniors with over 6,010 contacts. Offerings were very diverse, and included 769 separate sessions of physical fitness class, brain fitness activites, nutrition classes, yard clean ups, excursions and more.Senior Services: 1,068 seniors were served through JFFS senior programs geared towards helping seniors to age in placeTransportation: 20,504 rides to seniors, young adults with disabilities, cancer patients, vision impaired and homeless adultsMandel House: 6 adults with developmental disabilities reside at Mandel House, a service-enhanced residential home 1427049 1087304 Education Programs and Grants: Programs to support Jewish education span all ages and denominations in our community. Education grants support camperships and preschool scholarships for Jewish children; after-school and summer education programs for youth and teens; Jewish day schools whose student population range from kindergarten through 12th grade; Jewish identity and leadership preparation for teens; adult Jewish learning programs; and continuing Jewish education for seniors. JFFS awarded 267 educational grants to applicants with an average grant of $534 per recipient and funded 97% of all applicants. PJ Library, a preschool program, awarded 12 books per year to 1096 households with preschool children. 79 volunteers involved in Reading Partners, a volunteer-led literacy program in 72 K-3 classrooms in 16 Orange County public schools, helped children learn to read, so they can read to learn. 79904 71775 6023062 true true false false false false false false false true true false false true true true true false false false false false false false true false false true true true false false false false false false false false false false false true false false false false false false false false false true 71 0 true 61 true false false false false false false true true false 0 false false false false false false false false false false X 49 46 true false true false true true true true true false false true true true true true true true true false CA X X X Andrew Breslow 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 Yael Aronoff Director 0.40 0.00 X 0 0 0 David Weinberg Director 0.40 0.00 X 0 0 0 Jodi Greenbaum Ex-officio 0.40 0.00 X 0 0 0 Kenneth Beard Director 0.40 0.00 X 0 0 0 Aaron Herzberg Director 0.40 0.00 X 0 0 0 Frank Ellis Director 0.40 0.00 X 0 0 0 Steven Fainbarg Director 0.40 0.00 X 0 0 0 Philip Waldman Director 0.40 0.00 X 0 0 0 Lauren Klein Director 0.40 0.00 X 0 0 0 Lisa Grier Vice chair 0.40 0.00 X 0 0 0 Blossom Siegel Director 0.40 0.00 X 0 0 0 Lillian Heller Conrad Director 0.40 0.00 X 0 0 0 Cindy Furst Director 0.40 0.00 X 0 0 0 Sam Wyman Director 0.40 0.00 X 0 0 0 Ann Miller Vice Chair 0.40 0.00 X 0 0 0 Debbie Margolis Board chair 4.00 0.00 X X 0 0 0 John-Aaron Lenhert Director 0.40 0.00 X 0 0 0 Susan Levinstein Co-treasurer 1.00 0.00 X X 0 0 0 Gary Lobel Director 0.40 0.00 X 0 0 0 Daniel Koblin Vice chair 1.00 0.00 X X 0 0 0 Carl Katz Director 0.40 0.00 X 0 0 0 Peter Macdonald Director 0.40 0.00 X 0 0 0 Reuven Mintz Director 0.40 0.00 X 0 0 0 Melvin Lipson Director 0.40 0.00 X 0 0 0 Michelle Prescott Director 0.40 0.00 X 0 0 0 Lori Reznick Director 0.40 0.00 X 0 0 0 Lori Schwartz Director 0.40 0.00 X 0 0 0 James Weiss Secretary 1.00 0.00 X X 0 0 0 Mark Berman Director 0.40 0.00 X 0 0 0 Gideon Bernstein Director 0.40 0.00 X 0 0 0 Pamela Chozen Director 0.40 0.00 X 0 0 0 Michael Shapiro Director 0.40 0.00 X 0 0 0 Henry Cohen Director 0.40 0.00 X 0 0 0 Gerald Werksman Ex-officio 0.40 0.00 X 0 0 0 Gali Glantz Director 0.40 0.00 X 0 0 0 Dr Jeff Glass Director 0.40 0.00 X 0 0 0 Howard Mirowitz Co-treasurer 1.00 0.00 X X 0 0 0 Michael Stone Director 0.40 0.00 X 0 0 0 Scott Sussman Director 0.40 0.00 X 0 0 0 Susan Tuchler Director 0.40 0.00 X 0 0 0 Dr Harold Kravitz Board emeritus 0.40 0.00 X 0 0 0 Deborah Siminou Director 0.40 0.00 X 0 0 0 Bernie Labowitz Director 0.40 0.00 X 0 0 0 Michael Reznick Director 0.40 0.00 X 0 0 0 Louis Weiss ex-officio 0.40 0.00 X 0 0 0 Stuart Wolfe Director 0.40 0.00 X 0 0 0 Shalom Elcott President & CEO 40.00 0.00 X 247500 0 39798 Denise Mailman Former CFO 40.00 0.00 X 46398 0 9315 Andrew Breslow CFO 40.00 0.00 X 26541 0 0 Lauren Gavshon Director FamilySvs 40.00 0.00 X 108504 0 10837 Kathleen Mellon Community Planning 40.00 0.00 X 117299 0 15577 546242 75527 3 false true false 0 191166 398180 12398863 233000 12988209 Counseling service 42851 42851 Senior Care management 9428 9428 Senior transportation 61847 61847 114126 92983 92983 0 0 1800 1800 1800 1800 616174 570843 45331 45331 45331 193641 191166 360914 -167273 -167273 0 0 OTHER REVENUE 900099 39020 39020 39020 13114196 153146 -27159 1520532 1520532 322150 322150 0 0 369553 234011 35751 99791 0 2344090 2070313 51926 221851 86851 76116 2346 8389 153688 138296 2443 12949 209906 178966 6570 24370 0 48590 16477 29936 2177 66790 22648 41149 2993 0 0 0 100716 34153 62050 4513 0 0 142079 100115 37470 4494 0 148283 143041 4566 676 355440 332261 12729 10450 0 0 0 0 56404 48090 1765 6549 61600 17966 43634 Community development 135842 130998 1339 3505 Senior transportation 103176 102795 315 66 Uncollectible Pledges 100000 100000 Printing and Publications 91528 81229 2750 7549 469572 352905 90636 26031 6886790 6023062 427375 436353 386 9266 898424 643419 1060772 8245071 640053 431771 0 0 100000 200000 0 91966 62745 1189207 256838 861522 932369 1123780 521515 0 0 0 1697653 1680777 6474556 12726933 313715 369392 26295 28500 51093 51548 391103 449440 X 3909750 2877008 1475415 8702197 698288 698288 6083453 12277493 6474556 12726933 X 6227406 -16490 -16876 X false true X true false X 5128189 4728986 5554035 6863217 12988209 35262636 0 0 5128189 4728986 5554035 6863217 12988209 35262636 1634267 33628369 52509 63246 73764 90387 92983 372889 0 0 35635525 1240284 0.94370 0.92420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1679153 348 58830 76054 1662277 1482891 66486 200017 70241 1679153 1309486 77065 147217 50877 1482891 1054238 315000 -9982 49770 1309486 825797 183897 91451 46907 1054238 0.58000 0.42000 true false false 416619 416619 264706 1694 263012 60291 5815 54476 292513 118857 173656 155078 130472 24606 932369 Beneficial interest in assets at JCF 1662277 Cemetery Plots 18500 1680777 Bank overdraft 51548 51548 X 13080830 -16490 -16876 -33366 13114196 13114196 6886790 6886790 6886790 Part V, Line 4: Intended uses of the endowment fund. The board designated endowment is intended to provide ongoing support for the organization through an annual distribution. The board designated endowment may be used to support significant operating or program initiatives that exceed the projected annual budget. Other endowment funds set up according to donors' directions are used to support programs specified by the donors. Part X : FIN48 Footnote The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and state income taxes under Section 23701(d) of the California Tax Code.The Organization follows ASC 740, Accounting for Uncertainty in Income Taxes, which provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. X X X X X X X false Israel Expo 145133 120925 24208 70029 19022 13060 4160 Solomon Society dinners 122200 49414 72786 33056 52474 42615 3 116749 20827 95922 8452 78604 32028 4376 384082 191166 192916 111537 150100 87703 8536 357876 -164960 true Academy Youth Services Organi 14401 Willow Lane Huntington Beac CA 92647 330688036 12500 0 Support Jewish youth education Birthright Israel Foundation 33 East 33rd St New York NY 10016 134092050 41072 0 Strengthen young Jewish leaders Bureau of Jewish Education OC 1 Federation Way Ste 205 Irvine CA 92603 953740563 145000 0 support Jewish youth education Camp Alonim 15600 Mulholland Drive Los Angeles CA 90077 841652923 7400 0 Support Jewish Camp Chabad at UCI 12 Oxford Irvine CA 92612 330886313 15000 0 Support Jewish Life on Campus Chabad Jewish Center Tustin 2357 Sunningdale Drive Tustin CA 92782 272701907 7500 0 Support of Jewish Education Chabad of Mission Viejo 24014 Marguerite Pkwy Mission Viejo CA 92692 330673282 30200 0 Support of Jewish education Congregation Bnai Israel 2111 Bryan Tustin CA 92782 953088484 16160 0 Support Jewish Youth Education Congregation Shir Ha-Maalot 3652 Michelson Dr Irvine CA 92612 952559118 17120 0 Support for Religious School Ezra Center PO Box 2272 Brookhurst St Anaheim CA 92814 202927498 20000 0 Support of seniors in North OC Hebrew Academy 14401 Willow Lane Huntington Bch CA 92647 330688036 30000 0 Support Jewish Day School Hillel Foundation OC 1 Federation Way Suite 210 Irvine CA 92603 521844823 92050 0 Support Jewish life on campus Israel Institute Inc 1250 Eye St NW Suite 710 Washington DC 20005 460540994 11000 0 Support Jewish Life on Campus Jewish Federation NA 25 Broadway Suite 1700 New York NY 10004 131624240 647069 0 Support of Jewish Philanthropy Merage Jewish Center 1 Federation Way Ste 200 Irvine CA 92603 330016661 124200 0 Support community programs OC Community Scholar Program 1006 Park Ave Newport Beach CA 92662 460478494 15000 0 Community education of Jewish topic Shevet Tapuz-Israeli Scouts 22106 Calderas Mission Viejo CA 92691 271444394 15175 0 Support Jewish Scouts Tarbut VTorah Day School 5 Federation Way Irvine CA 92603 953374189 108463 0 support Jewish Day School Temple Bat Yahm 1011 Camelback Newport Beach CA 92660 952875578 14230 0 Support community programs Temple Beth El 2A Liberty Aliso Viejo CA 92656 953749325 9000 0 Support community programs Temple Beth Sholom 2625 North Tustin Ave Santa Ana CA 92705 952263896 8533 0 Support community programs The OC Friendship Circle 2865 East Coast Highway Ste 3 Corona del Mar CA 92625 113797166 35000 0 Support of adult special needs UC of Irvine Foundation 3151 Social Sciences Plaza Los Angeles CA 92617 952510117 49000 0 Support Jewish Life on Campus University Synagogue 3400 Michelson Irvine CA 92612 330254944 20810 0 Support for Religious School 24 0 Transportation 14 8271 Housekeeping assistance 38 125813 Medical expenses 3 1928 Crisis management 1259 44824 Personal and Nursing Care 28 124346 Education and work related 33 9130 Meal assistance 23 7838 Additional Supplemental Information The organization reports grants on Schedule I to The Jewish Federations of North America (JFNA), which is a 501(c)(3) domestic U.S. charity.A portion of these grants is used by JFNA to fund overseas programs. JFNA and its affiliated subsidiary, the United Israel Appeal (UIA), report on their respective Form 990s and detailed Schedule F all funds transmitted through each organization to overseas programs on behalf of Jewish Federations and affiliated foundations and, in compliance with IRS regulations and the Pension Protection Act, monitor and report on the use of funds granted to foreign charitable groups to assure that charitable funds sent overseas on behalf of the Federations movement are used for permissible charitable purposes. Grantmaker's Description of How Grants are Used Each grantee is required to submit financial statements to the Organization's planning & funding consul (PFC) on an annual basis. Each program request needs to have a budget submitted along with the proposal. Grantees whose programs are funded by the Organization submit mid-year and final progress reports or an assessment of the programs to the federation's PFC. The final report must include a financial comparison of proposed vs. actual expenses. Any substantial changes in the proposal of the project must be approved by the grant committee. In addition, members of PFC conduct site visits to those programs that have received a large grant from the Organization in order to assess the effectiveness of the program. Results are reported to the executive committee of the board by the PFC. X true true X X X X X true false false true false false false false false false Shalom Elcott President & CEO 247500 11500 28298 287298 Part I, Line 1a: Relevant information in regards to selections on 1a. X 6717 fair value X 9 202028 market value X Gift Cards 154 24255 nominal value false true true Part I, Line 32, Hire and Use of Third Parties The organization encourages vehicle donation but does not have a contract with a commercial fundraiser to sell the cars. Donors are encouraged to use www.cardonatingiseasy.org for car donation. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Other programs include Israel General Fund and Orange County Campus Israel Relations programs. These programs provide support for students interested in local Jewish study programs, and they enhance the cultural connection between Orange County and sister communities in Israel. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et The board members Michael Reznik and Lori Reznik are married. Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents On December 10, 2014 the Organization's bylaws were amended to limit the board of directors to a maximum of 25 persons. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Any person of age 18 or over, who subscribes to the purposes of the Organization and who has made a contribution of $18 or more to the annual campaign during the current or preceding calendar year shall be a member of the Organization for the current calendar year and shall be entitled to one vote at any meeting of the Members. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The members elect governing body, the board of directors, per the by-laws at an annual meeting Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The members approve the election of the board members and any changes to the by-laws. Form 990, Part VI, Line 11b: Form 990 Review Process The Board of directors authorizes the audit and finance committees to review form 990 prior to filing. The committees members review form 990 and give a report to the executive committee about any findings and recommendations.The executive committee approves the submission of the Form 990. A copy of Form 990 is made available for review by board members. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The conflict of interest policy guidelines are reviewed with board members at the beginning of each fiscal year. At that time each member of the board of directors and each staff member is asked to complete and sign the conflict of interest policy. The CFO gathers the completed and signed policies and reviews each of them for completeness and compliance. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of directors establishes a compensation committee annually. The compensation committee examines a salary survey conducted by Federation's umbrella organization, Jewish Federation of North America, to determine the appropriate level of compensation for the federation's key employees. The compensation committee also reviews employees performance evaluations, previously conducted by the human resource committee, as well as the budget for the next fiscal year. The compensation committee then makes recommendations for any adjustments to the executive committee of the board which approves or denies the proposed compensation. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Articles of incorporation, by-laws, tax-exempt approval letter are available to the public upon request via mail of e-mail. Financial statements and Form 990 are posted on Federation's web-site. Other Changes In Net Assets Or Fund Balances - Other Decreases Change in value of beneficial interest = -$16876