2015-04-07T11:21:34-05:00 2014-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2013-07-01 131624060 JEWISH CHILD CARE ASSOCIATION OF NEW YORK % STEVEN WOLINSKY CFO JEWI 9178084800 858 EAST 29TH STREET Suite BROOKLYN NY 11210 STEVEN WOLINSKY CFO 9178084800 2015-04-06 true Paul Hammerschmidt P01384178 9178084800 2013 2016-03-07 17:11:31Z JCCA RICHARD ALTMAN 858 EAST 29TH STREET BROOKLYN NY 11210 111987102 false X WWW.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 2033 679 0 0 4424258 5559064 83402543 89617132 1094631 3471841 126643 917736 89048075 99565773 116992 78491 0 0 57558658 63423679 45355 35628 1200722 32442671 34453292 90163676 97991090 -1115601 1574683 88733831 91811679 27680093 33293093 61053738 58518586 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 OF TIKKUN 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. false false 63455848 33511 66722186 CHILD WELFARE SERVICES: 1) BRIDGES TO HEALTH - 639 YOUTH ACHIEVED THEIR TREATMENT GOALS IN B2H DURING THE REPORTING PERIOD. 96% OF YOUTH REMAINED IN A COMMUNITY SETTING, AND AVOIDED HOSPITALIZATIONS OR RESIDENTIAL FOSTER CARE. 2) FOSTER HOME SERVICES (REGULAR AND THERAPEUTIC)- 805 CHILDREN WERE SERVED IN REGULAR AND THERAPEUTIC FOSTER HOMES, INCLUDING SPECIALIZED PROGRAMS SUCH AS OUR MEDICALLY FRAGILE PROGRAM AND MULTIDIMENSIONAL TREATMENT FOSTER CARE (MTFC). 171 OUT OF 805 CHILDREN SERVED (21%) WERE REUNIFIED WITH THEIR FAMILIES OR ADOPTED INTO NEW FAMILIES. 3) WESTCHESTER CAMPUS PROGRAMS (PLEASANTVILLE COTTAGE SCHOOL, EDENWALD CENTER, START, AND GATEWAYS) - 450 YOUTH WERE SERVED DURING THE REPORTING PERIOD. 70 OUT OF 450 TOTAL YOUTH SERVED (16%) WERE REUNIFIED WITH THEIR FAMILIES; 71 YOUTH PARTICIPATED IN ON-CAMPUS WORK PROGRAMS OR OFF-CAMPUS INTERNSHIPS; 500 VOLUNTEERS PROVIDED SERVICES TO YOUTH ON CAMPUS. 11846944 4000 14548867 MENTAL HEALTH AND PREVENTIVE SERVICES - THE ORGANIZATION HAS MET A GROWING DEMAND AND HELPED 1,722 YOUTH COPE WITH MENTAL ILLNESS AND STRESS DURING THE REPORTING PERIOD, ADDING SIX NEW PROGRAMS. 1) PREVENTIVE SERVICES - 98% OF 650 YOUTH REMAINED WITH THEIR FAMILIES AND AVOIDED FOSTER CARE PLACEMENT. 2) MENTAL HEALTH CASE MANAGEMENT - 92% OF 444 YOUTH REMAINED WITH THEIR FAMILIES AND AVOIDED PSYCHIATRIC HOSPITALIZATION. 3) MENTAL HEALTH WAIVER - 97% OF 188 YOUTH REMAINED IN THE COMMUNITY AND AVOIDED PSYCHIATRIC PLACEMENT. 4) JOURNEY DETENTION DIVERSION - 97% OF 135 YOUTH REMAINED WITH THEIR FAMILIES AND DIVERTED FROM JUVENILE FACILITIES PLACEMENT. 9190831 34915 7351657 JEWISH COMMUNITY SERVICES: 1) FAMILY DAY CARE - 1,639 CHILDREN WERE PROVIDED WITH SAFE AND NURTURING CARE, THUS ENABLING PARENTS TO ATTEND SCHOOL AND WORK. 2) FOREST HILLS CHILD CARE CENTER - 48 CHILDREN PROVIDED WITH SAFE, NURTURING CARE, ENABLING PARENTS TO ATTEND SCHOOL AND WORK. 3) COMPASS - 43 SPECIAL NEEDS YOUTH PARTICIPATED IN POINT, A JCCA/WJCS COLLABORATIVE INDEPENDENT LIVING PROGRAM. 4) BUKHARIAN TEEN LOUNGE - 400 BUKHARIAN TEENS WERE PROVIDED WITH POSITIVE AFTER-SCHOOL ACTIVITIES, INCLUDING LITERACY PROGRAMS, JOB TRAINING, INTERNSHIP PLACEMENT, AND AN INTERNATIONAL EXCHANGE PROGRAM. 5) PARTNERS IN CARING - 110 BUKHARIAN CHILDREN WERE SERVED AND 89 OF THEIR FAMILY MEMBERS RECEIVED COUNSELING AND PSYCHO-EDUCATION. 6) KEW GARDENS YOUTH CENTER - 314 AT RISK MALE ORTHODOX TEENAGERS RECEIVED EMOTIONAL, VOCATIONAL, AND ACADEMIC SUPPORT. 7) TWO TOGETHER - 86 CHILDREN RECEIVED FREE, INDIVIDUALIZED TUTORING AND EDUCATIONAL INSTRUCTION. 8) READING FOR OUR FUTURE - 123 STUDENTS RECEIVED ONE-ON-ONE TUTORING IN STUDENTS' HOMES. 9) AMETZ - 282 ADOPTING PARENTS RECEIVED INFORMATION, COUNSELING OR HAD HOME STUDIES COMPLETED. 1212148 6065 994422 85705771 true true false false false false false false false true true true false false true true false true false false false false false true true false false false true true false false false false false false false false true false false false false true false false false true 265 0 true 2033 true false false false false false true true false false false false X 27 27 true false false false false false false true true false false true true true true true true false false false NY X STEVEN WOLINSKY CFO 9178084800 858 EAST 29TH STREET BROOKLYN NY 11210 X BARBARA SALMANSON CHAIR 1.0 1.0 X X 0 0 0 PETER HAUSPURG PRESIDENT 1.0 1.0 X X 0 0 0 JUDY MESSINA VICE PRESIDENT 1.0 X X 0 0 0 LAWRENCE M STERN VICE PRESIDENT/TREASURER 1.0 X X 0 0 0 ANDREW SOMMERS VICE PRESIDENT/SECRETARY 1.0 X X 0 0 0 STANLEY F BARSHAY TRUSTEE 1.0 X 0 0 0 JAY BIALSKY TRUSTEE 1.0 X 0 0 0 NAOMI S BIRNBACH TRUSTEE 1.0 X 0 0 0 HOWARD N BLITMAN TRUSTEE 1.0 1.0 X 0 0 0 BERNARD BUCHHOLZ TRUSTEE 1.0 X 0 0 0 SUSAN ELMAN TRUSTEE 1.0 X 0 0 0 LEONARD S ELMAN TRUSTEE 1.0 X 0 0 0 ELLEN FORREST TRUSTEE 1.0 X 0 0 0 DOVID FRANKEL TRUSTEE 1.0 X 0 0 0 STEPHEN I GILBERG THRU 1213 TRUSTEE 1.0 X LOUIS JAFFE TRUSTEE 1.0 X 0 0 0 MICHAEL KATZ TRUSTEE 1.0 X 0 0 DEAN M LEAVITT TRUSTEE 1.0 X 0 0 0 JOAN LEVIN TRUSTEE 1.0 X 0 0 0 BARBARA B MANN TRUSTEE 1.0 X 0 0 0 ARTHUR MASLOW TRUSTEE 1.0 1.0 X 0 0 0 DAUN PARIS TRUSTEE 1.0 X 0 0 0 MARINA RABINOVICH TRUSTEE 1.0 X 0 0 0 MARTIN ROSENMAN TRUSTEE 1.0 X 0 0 0 MATTHEW D RUSSMAN TRUSTEE 1.0 X 0 0 0 JEREMY SIEGEL THRU 1213 TRUSTEE 1.0 X 0 0 0 STEPHANIE SPIEGEL TRUSTEE 1.0 X 0 0 0 STEPHEN SOKOLOFF TRUSTEE 1.0 X 0 0 0 PETER TAKIFF TRUSTEE 1.0 X 0 0 0 RICHARD ALTMAN CEO 35.0 1.0 X 293693 0 92423 STEVEN WOLINSKY CFO 35.0 1.0 X 225853 0 20246 MICHAEL SPINDLER COO 35.0 X 322212 0 56376 ELIZABETH SCHNUR THRU 214 SENIOR VP OF QUALITY MGMT. 35.0 X 230174 0 31581 MARK EDELMAN SENIOR VP OF FUND DEVELOPMENT 35.0 X 202234 0 44317 MARIKA MILLS PSYCHIATRIST 35.0 X 153156 0 18669 PAUL TORRES SR. VP OF FOSTER HOME/CSS 35.0 X 141793 0 23786 HOLLIS COHEN THRU 514 DIR. FUND DEVELOPMENT 35.0 X 141296 0 12560 RICHARD NAVON PSYCHIATRIST 35.0 X 141132 0 32125 KETURAH PIERRE VP FHS 35.0 X 125363 0 25592 1976906 0 357675 21 false true false BDO USA LLP 100 PARK AVENUE NEW YORK NY 10017 AUDIT & TAX SERVICES 693995 JAMES ABRAMSON 375 5TH AVENUE 4TH FLOOR NEW YORK NY 10016 LEGAL 331901 PROMED PERSONNEL SERVICES 18 EAST 41ST STREET 14TH FLOOR NEW YORK NY 10017 TEMP. PERSONNEL 168964 Jackson Lewis LLP 666 Third Avenu NEW YORK NY 10017 LEGAL 150586 4 X 1051530 4507534 109183 5559064 FEES & CONTRACTS FROM GOV'T AGENCIES 624200 89617132 89617132 89617132 434057 434057 0 0 127151 127151 0 127151 127151 15000473 246885 12190271 19303 2810202 227582 3037784 3037784 227929 1051530 211755 16174 16174 0 0 MISCELLAENOUS INCOME 900099 32288 32288 INSURANCE RECOVERY 900099 742123 742123 774411 99565773 89617132 0 4389577 0 78491 78491 0 0 1811249 238864 1318657 253728 0 48554819 43792804 4246179 515836 1626254 1559590 62737 3927 7599701 6646125 862509 91067 3831656 3332001 443747 55908 0 856460 509610 344541 2309 336176 200031 135238 907 0 35628 35628 345343 345343 0 110379 5473 104600 306 4775979 3966073 715515 94391 0 0 5277388 4764560 447737 65091 1116239 971937 119765 24537 0 6281 5470 811 165312 178 165134 0 1623120 1379665 243455 852168 612272 239226 670 BOARDING HOME PAYMENTS 11645430 11642187 1971 1272 PURCHASE OF SERVICES 4177744 3235287 900544 41913 CHILDREN'S ACTIVITIES 1012186 1008488 3698 FOOD 659186 658973 213 1493901 1097692 382977 13232 97991090 85705771 11084597 1200722 907797 3033392 5712681 2265839 419278 386808 17762840 15108423 0 0 0 0 0 0 0 0 49799 85055 42528618 29333341 13851893 13195277 25718911 32815891 18849751 20607813 0 0 0 0 5460881 4313181 88733831 91811679 10300242 7193384 0 0 0 0 0 0 0 0 0 0 14953625 12456250 0 0 2426226 13643459 27680093 33293093 X 55819793 55316905 1582644 895397 3651301 2306284 61053738 58518586 88733831 91811679 X 1574683 4641301 -8751136 X false true X true true true X 5801685 4289120 5129289 4424258 5559064 25203416 0 0 5801685 4289120 5129289 4424258 5559064 25203416 206531 24996885 761611 1036740 635260 456781 561208 3451600 0 35905 60141 110540 21269 790585 1018440 29673456 392227325 0.84240 0.82070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3651301 336089 208742 1889848 2306284 3222628 57000 404116 32443 3651301 3178858 74757 30987 3222628 2731476 39954 416241 8813 3178858 2679572 51904 2731476 1.00000 false false 220320 220320 35939518 25208392 10731126 6352705 4124949 2227756 16075 0 16075 13195277 LIMITED PARTNERSHIPS 20607813 F 20607813 0 DUE TO THIRD PARTIES 1655515 POST RETIREMENT PLAN LIABILITY 11987944 13643459 X 103861731 4641301 4641301 99220430 345343 345343 99565773 97645747 97645747 345343 345343 97991090 PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE SUFFICIENT INCOME TO MEET VARIOUS PROGRAM EXPENSES, AND TO EXTEND THE PURSUIT OF THE ORGANIZATION'S MISSION IN PERPETUITY. PART X, LINE 2: UNDER ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, "INCOME TAXES", AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. JEWISH CHILD CARE ASSOCIATION OF NEW YORK (THE "REPORTING ORGANIZATION") DOES NOT BELIEVE THEY HAVE TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE REPORTING ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE THEY ARE REQUIRED TO DO SO. ADDITIONALLY, THE REPORTING ORGANIZATION 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, 2014, THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE CONSOLIDATING STATEMENT OF ACTIVITIES. THE REPORTING ORGANIZATION IS SUBJECT TO ROUTINE AUDIT BY A TAXING AUTHORITY. AS OF JUNE 30, 2014, THE REPORTING ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. THE REPORTING ORGANIZATION BELIEVES THEY ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2011. X X X X X X X true CURTIS HOULIHAN CONSULTANT false 35628 35628 NY GALA 872110 691407 180703 157630 TREE EVENT 407349 360123 47226 54125 0 1279459 1051530 227929 211755 211755 16174 true TUITION AND LIVING EXPENSES 23 78491 PART I, LINE 2: 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 1) THE AMOUNT OF EACH GRANT; AND 2) THE DISTRIBUTION AND UTILIZATION OF FUNDS. X X X X X false false false false false false false false false RICHARD ALTMAN CEO 289989 0 0 0 3704 0 91059 0 1364 0 386116 0 0 0 STEVEN WOLINSKY CFO 225853 0 0 0 0 0 0 0 20246 0 246099 0 0 0 MICHAEL SPINDLER COO 320583 0 0 0 1629 0 48798 0 7578 0 378588 0 0 0 ELIZABETH SCHNUR THRU 214 SENIOR VP OF QUALITY MGMT. 230174 0 0 0 0 0 31354 0 227 0 261755 0 0 0 MARK EDELMAN SENIOR VP OF FUND DEVELOPMENT 200604 0 0 0 1630 0 24071 0 20246 0 246551 0 0 0 MARIKA MILLS PSYCHIATRIST 153156 0 0 0 0 0 587 0 18082 0 171825 0 0 0 PAUL TORRES SR. VP OF FOSTER HOME/CSS 141793 0 0 0 0 0 4507 0 19279 0 165579 0 0 0 HOLLIS COHEN THRU 514 DIR. FUND DEVELOPMENT 141296 0 0 0 0 0 1682 0 10878 0 153856 0 0 0 RICHARD NAVON PSYCHIATRIST 141132 0 0 0 0 0 3947 0 28178 0 173257 0 0 KETURAH PIERRE VP FHS 125363 0 0 0 0 0 6417 0 19175 0 150955 0 0 0 X 9 109183 MARKET QUOTATION false false false FORM 990, PART III, LINE 4D: EDUCATIONAL SUPPORT: 1) BROOKLYN DEMOCRACY ACADEMY - 218 AT RISK TEENAGERS WERE PROVIDED WITH A SAFE AND SUPPORTIVE ACADEMIC ENVIRONMENT IN WHICH TO EARN THEIR HIGH SCHOOL DIPLOMA. - 58 STUDENTS RECEIVED A HIGH SCHOOL DIPLOMA IN 2014, AND 59% OF THESE GRADUATES EARNED A REGENTS DIPLOMA. - 37 OF THE 2014 GRADUATES (64%) WERE ACCEPTED TO COLLEGE FOR THE FALL 2014 SEMESTER. - 82 STUDENTS PARTICIPATED IN LEARNING TO WORK INTERNSHIPS. - 4 YOUTH RECEIVED SCHOLARSHIP SUPPORT FROM JCCA FOR POST-HIGH SCHOOL EDUCATION IN THE 2013-2014 SCHOOL YEAR. EXPENSES: $1,212,148. GRANTS: $6,065. REVENUE: $994,422. FORM 990, PART VI, SECTION A, LINE 2: BOARD MEMBERS LEONARD ELMAN AND SUSAN ELMAN ARE FATHER AND DAUGHTER RESPECTIVELY. ADDITIONALLY, BOARD MEMBERS DAUN PARIS AND PETER HAUSPURG ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 IS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. DRAFT FORM 990 IS REVIEWED BY THE ORGANIZATION'S FINANCE STAFF AND CEO AND THEN PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN DRAFT VIA ELECTRONIC MAIL WITH AN OPPORTUNITY FOR THEM TO COMMENT OR MAKE INQUIRY BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: INDIVIDUAL TRUSTEES ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY AND ARE OBLIGATED TO SELF DISCLOSE ANY POTENTIAL ISSUE 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 15A: 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 5 ADDITIONAL EXECUTIVE POSITIONS USING COMPETITIVE MARKET ANALYSIS. THIS WAS DONE BY AN INDEPENDENT COMPENSATION CONSULTANT. THE ORGANIZATION ALSO EXAMINED 990'S OF OTHER ORGANIZATIONS. FORM 990, PART VI, SECTION B, LINE 15B: THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES INCLUDES AN INDEPENDENT REVIEW OF TOTAL CASH COMPENSATION AND BENEFITS REVIEW FOR THE CEO AND 5 ADDITIONAL EXECUTIVE POSITIONS USING COMPETITIVE MARKET ANALYSIS. THIS WAS DONE BY AN INDEPENDENT COMPENSATION CONSULTANT. THE ORGANIZATION ALSO EXAMINED THE 990'S OF OTHER ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN (F): COLUMN F INCLUDES THE FOLLOWING ANNUAL INCREASE OR DECREASE IN ACTUARIAL VALUE OF A NONQUALIFIED DEFINED BENEFIT PLAN: RICHARD ALTMAN.........$91,059. MICHAEL SPINDLER.......$48,798. ELIZABETH SCHNUR.......$31,354. MARK EDELMAN...........$24,071. MARIKA MILLS...........$587. PAUL TORRES............$4,507. HOLLIS COHEN...........$1,682. RICHARD NAVON..........$3,947. KETURAH PIERRE.........$6,417. FORM 990, PART XI, LINE 9: EFFECT OF CHANGE IN VACATION ACCRUAL POLICY....$2,718,194 ACCUMULATED BENEFIT OBLIGATION.................$(11,469,330.) TOTAL..........................................$(8,751,136.) JCCA EDENWALD INC 858 EAST 29TH STREET BROOKLYN NY 11210 237314995 RESID. CARE NY 501(C)(3) 9 false false false false true false false false false false false false false true true true false false false