2015-05-11T18:52:58-05:00 2014-06-30 941254756 HOOD & STRONG LLP 100 FIRST STREET 14TH FLOOR SAN FRANCISCO CA 94105 990 2013-07-01 770185734 OSHMAN FAMILY JEWISH COMMUNITY CENTER OSHM 6502238600 3921 FABIAN WAY PALO ALTO CA 94303 MARK HOLTZMAN CFO 6502238600 2015-05-11 1 MAGA E KISRIEV P01008919 4157810793 2013 2016-03-07 17:11:31Z ZACHARY BODNER 3921 FABIAN WAY PALO ALTO CA 94303 32740854 0 X WWW.PALOALTOJCC.ORG X 1960 CA THE OSHMAN FAMILY JCC UNITES JEWISH INSTITUTIONS AND WORKS FOR THE BETTERMENT OF THE COMMUNITY. 22 22 256 30 0 0 2619538 4696945 14565280 16152068 361199 75925 924803 420507 18470820 21345445 280947 246556 0 0 7619917 8414217 0 0 959176 15903540 14136540 23804404 22797313 -5333584 -1451868 129235954 126408312 48517341 46897873 80718613 79510439 X THE OSHMAN FAMILY JEWISH COMMUNITY CENTER IS A 21ST CENTURY JEWISH NEIGHBORHOOD THAT STRENGTHENS AND INTEGRATES OUR JEWISH COMMUNITY AS WE ENRICH LIVES, BUILD COMMUNITY, AND INSPIRE JEWISH JOURNEYS. 0 0 8246858 8987206 FITNESS AND SPORTS PROGRAMS:THE OFJCC STRIVES TO ENHANCE FITNESS AND HEALTH FOR ALL BACKGROUNDS AND LEVELS IN OUR STATE OF THE ART FACILITIES. THE FITNESS AND SPORTS PROGRAMS PROMOTE ACTIVE AND HEALTHY LIFESTYLES BY ENCOURAGING PHYSICAL ACTIVITY AND FOSTERING RELATIONSHIPS THROUGH SPORTS LEAGUES, SWIMMING PROGRAMS AND EXERCISE CLASSES FOR ALL AGES. CENTER MEMBERS MAY CHOOSE TO PARTICIPATE IN A PILATES CLASS, BRUSH UP ON THEIR STROKE WITH AN AQUATICS EXPERT OR DE-STRESS WITH MEDITATION, YOGA OR MASSAGE. THE ON-SITE NUTRITIONIST, PHYSICAL THERAPIST AND PERSONAL TRAINERS PROVIDE LONG-TERM TOOLS THAT ALLOW INDIVIDUALS TO IMPROVE THEIR QUALITY OF LIFE. 5041531 229945 4159975 EARLY CHILDHOOD EDUCATION PROGRAMS:THE EARLY CHILDHOOD DEPARTMENT AND PROGRAMS SERVES CHILDREN FROM THE AGES OF TWO YEARS TO FIVE YEARS. CLASSES ARE LED BY EARLY CHILDHOOD PROFESSIONALS WHO HELP PROVIDE OPPORTUNITIES FOR EACH CHILD TO WORK ON MASTERY OF THE PHYSICAL, INTELLECTUAL, SOCIAL AND EMOTIONAL TASKS THAT ARE APPROPRIATE TO HIS OR HER INDIVIDUAL LEVEL OF DEVELOPMENT. TOTS PROGRAMS ARE AVAILABLE FOR TODDLERS. PROGRAMS ALSO INCLUDE PARENT EDUCATION, AFTER SCHOOL ENRICHMENT PROGRAMS, EXTENDED DAY PROGRAMS FOR CHILDREN OF WORKING PARENTS AND FAMILY PROGRAMMING AT HOLIDAY TIMES. 1311486 9031 961174 SUMMER CAMP PROGRAMS:SUMMER DAY CAMP PROGRAMS PROVIDE ENDLESS POSSIBILITIES FOR CHILDREN IN A SAFE NUTURING ENVIRONMENT. OUTDOOR RECREATIONAL PROGRAMS ARE DESIGNED TO PROMOTE SELF-ESTEEM, COMMUNITY SPIRIT AND JEWISH VALUES WHERE CHILDREN OF ALL AGES CAN STRETCH THEIR MINDS AND BODIES. DAY CAMP PROGRAMS INCLUDE BOTH TRADITIONAL DAY CAMP AND ONE-WEEK SPECIALTY CAMPS. DAY CAMP ACTIVITIES FOR THOSE AGED 2-KINDERGARTEN ARE HELD ON THE CAMPUS OF OUR T'ENNA PRESCHOOL AND STAFFED BY CERTIFIED EARLY CHILDHOOD EDUCATORS. 3079680 7580 2043713 ADULT/SENIOR/EMIGRE PROGRAMS: ADULT PROGRAMS INCLUDE A VARIETY OF EDUCATIONAL, SOCIAL AND CULTURAL PROGRAMS FOR ADULTS. IN A TYPICAL YEAR, THERE ARE A WIDE VARIETY OF CLASSES OFFERED DURING WEEKDAY EVENINGS AND ON SUNDAY AFTERNOONS. THEY INCLUDE HEBREW AND JUDAIC STUDIES AS WELL AS BRIDGE AND BALLROOM DANCING, MUSIC CLASSES, LECTURES, AND CONCERTS.SENIOR PROGRAMS ARE DESIGNED TO MEET THE RECREATIONAL, SOCIAL, CULTURAL AND EDUCATIONAL NEEDS OF OUR OLDER MEMBERS. ACTIVITIES INCLUDE: PHYSICAL AND HEALTH ACTIVITIES, DISCUSSION GROUPS AND LECTURES, A CULTURAL SERIES, WEEKEND SOCIAL GROUPS, TRIPS, HOLIDAY CELEBRATIONS AND COLLEGE LEVEL CLASSES. FOR THOSE WHO ARE UNABLE TO DRIVE, TRANSPORTAION TO THESE EVENTS IS PROVIDED.RUSSIAN EMIGRE PROGRAMS - THE EMIGRE DEPARTMENT PLAYS A MAJOR ROLE IN THE INTEGRATION OF IMMIGRANTS INTO THEIR NEW SOCIETY. IT ADDS SOCIAL, CULTURAL AND SPIRITUAL DEPTH TO THEIR LIVES, HELPING THEM PRESERVE THEIR HERITAGE WHILE ADAPTING TO LIFE IN AMERICA. THE EMIGRE DEPARTMENT ENRICHES OUR JEWISH COMMUNITY WITH THE ENERGY, TALENTS AND EXPERIENCES THE EMIGRES BRING WITH THEM. THE DEPARMENT IS ALSO RESEARCHING THE PROGRAM NEEDS OF THE NEXT GENERATION - THE CHILDREN OF IMMIGRANTS. THESE YOUNG PEOPLE ARE CLEARLY AMERICAN, BUT DO WANT TO HONOR THEIR RUSSIAN ROOTS.ICC: IN RESPONSE TO THE NEEDS OF THE LARGE NUMBER OF ISRAELIS LIVING IN THE AREA, THE JCC HAS CREATED THE ISRAELI CONNECTION DEPARTMENT. THIS DEPARTMENT IS A JOINT PROJECT OF THE JCC AND THE ISRAEL CENTER OF THE JEWISH COMMUNITY FEDERATION. THE GOALS OF THIS DEPARTMENT ARE TO DESIGN AND DEVELOP EDUCATIONAL AND CULTURAL CLASSES, LECTURES, CONCERTS, AND PROGRAMS IN BOTH HEBREW AND ENGLISH THAT ARE OF INTEREST TO THE ISRAELI POPULATION; AND TO CREATE PROGRAMMING THAT WILL BRING ISRAEL CLOSER TO AMERICAN JEWS. 3079680 7580 2043713 17679555 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 87 0 1 256 1 0 0 0 0 0 1 1 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X MARK HOLTZMAN 6502238600 3921 FABIAN WAY PALO ALTO CA 94303 MICHELE BOAL BOARD MEMBER 1.00 0.00 X 0 0 0 NOA ELIASAF-SHOHAM BOARD MEMBER (THRU 6/30/2014) 1.00 0.00 X 0 0 0 NANETTE FREEDLAND SECRETARY 1.00 0.00 X X 0 0 0 EMERI HANDLER VP 1.00 0.00 X X 0 0 0 JAY HIRSH BOARD MEMBER 1.00 0.00 X 0 0 0 SHARON LESLIE PRESIDENT 3.00 0.00 X X 0 0 0 DARYL MESSINGER IMMEDIATE PAST PRESIDENT 1.00 0.00 X X 0 0 0 ADAM NASH BOARD MEMBER 1.00 0.00 X 0 0 0 BARBARA OSHMAN BOARD MEMBER 1.00 0.00 X 0 0 0 ALIZA PELEG BOARD MEMBER 1.00 0.00 X 0 0 0 KEITH RAFFEL BOARD MEMBER (THRU 6/30/2014) 1.00 0.00 X 0 0 0 PAUL RESNICK VP (THRU 6/30/2014) 1.00 0.00 X X 0 0 0 ORLI RINAT VP 1.00 0.00 X X 0 0 0 CAROL SAAL LIFETIME HONORARY MEMBER 1.00 0.00 X 0 0 0 LOREN SAXE BOARD MEMBER 1.00 0.00 X 0 0 0 LAWRENCE SEEF BOARD MEMBER 1.00 0.00 X 0 0 0 CRAIG SEIDEL BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD SEILER BOARD MEMBER 1.00 0.00 X 0 0 0 JED SOLOMON TREASURER 1.00 0.00 X X 0 0 0 HILARY WEISFELD BOARD MEMBER 1.00 0.00 X 0 0 0 SUSAN STEINER SAAL 1ST VP 1.00 0.00 X X 0 0 0 JIM BAER BOARD MEMBER (THRU 12/31/13) 1.00 0.00 X 0 0 0 SHERYL KLEIN BOARD MEMBER 1.00 0.00 X 0 0 0 RICHARD RUDMAN INTERIM CEO (THRU 12/31/13) 40.00 0.00 X 216227 0 0 MARSHA DESLAURIERS FORMER CFO (THRU 10/31/13) 40.00 0.00 X 188051 0 13107 SUSAN WOLFE CDO (THRU 6/30/14) 40.00 0.00 X 171700 0 18657 MIRIAM SELLS CHIEF MARKETING OFFICER 40.00 0.00 X 145724 0 21301 ELINA KAPLAN FORMER COO (THRU 5/31/14) 40.00 0.00 X 142700 0 13524 ZACHARY BODNER CEO (START 8/26/13) 40.00 0.00 X 110769 0 6541 MARK HOLTZMAN CFO (START 1/5/14) 40.00 0.00 X 0 0 0 SALLY PORUSH CPO (START 2/18/14) 40.00 0.00 X 0 0 0 SALLY FLINCHBAUGH COO (START 5/12/14) 40.00 0.00 X 0 0 0 RANDI BRENOWITZ THRU 41014 DIR., HR & COMM OUTREACH 32.00 0.00 X 129879 0 21966 CAREN GANS ECE DIRECTOR (THRU 6/30/14) 40.00 0.00 X 113255 0 11562 ZVI WEISS ASST ECE DIRECTOR (THRU 6/30/14) 40.00 0.00 X 103020 0 12046 1321325 0 118704 9 0 1 0 CLUB ONE INC 555 MARKET ST 13TH FL SAN FRANCISCO CA 94105 FITNESS FACILITIES MANAGEMENT 4235784 CROTHALL 1500 LIBERTY RIDGE DR SUITE 210 WAYNE PA 19087 FACILITIES/MAINTENANCE SERVICES 1273370 HIGHCOM SECURITY 1440 BROADWAY SUITE 405 OAKLAND CA 94612 SECURITY SERVICES 380794 COYOTE CREEK 1551 MCCARTHY BLVD MILPITAS CA 95035 IT SUPPORT 368337 ALL ABOUT PARKING 1139 SAN CARLOS AVE SUITE 311 SAN CARLOS CA 94070 PARKING SERVICES 219001 10 497310 4199635 4696945 MEMBERSHIP DUES (FITNESS) 624110 6523461 6523461 EARLY CHILDHOOD EDUCATION 624110 4159975 4159975 SPORTS & WELLNESS 624110 2595858 2595858 CLUB J AFTER SCHOOL 624110 1026097 1026097 SUMMER CAMP REVENUE 624110 952044 952044 894633 894633 16152068 76739 76739 805821 440501 365320 365320 365320 10827384 10828198 -814 -814 -814 65066 497310 126710 -61644 -61644 OTHER REVENUE 900099 116831 116831 116831 21345445 16152068 0 496432 X 246556 246556 2015623 1205160 536758 273705 4990113 4128209 630774 231130 247340 174992 65612 6736 785368 680399 87444 17525 375773 336455 28755 10563 604602 593254 9488 1860 86780 2127 84653 60650 60650 5060393 4497076 538280 25037 247573 172075 72233 3265 333392 250231 72427 10734 93546 11646 75760 6140 1382522 1340517 42005 76858 24811 49639 2408 41573 31667 9631 275 1146099 1146099 2867670 2193250 473403 201017 120279 120279 PROGRAM EXPENSES 1382780 1382780 BANK SERVICE AND CREDIT 348614 265254 80691 2669 BAD DEBT EXPENSES 201059 76952 124107 82150 66144 16006 22797313 17679555 4158582 959176 690985 3425549 2435452 1722252 4842437 3731221 396573 723307 138807 218976 129360754 17289692 114421188 112071062 3357055 3634366 2166153 0 40722 40722 746582 840857 129235954 126408312 1588272 915236 846535 1400035 46082534 44582602 48517341 46897873 X 66735764 66025972 13402849 12869317 580000 615150 80718613 79510439 129235954 126408312 -1451868 243694 0 X 0 1 X 1 0 X 12427925 5622638 5263592 2619538 4696945 30630638 7372183 10698482 12313155 14565280 16152068 61101168 19800108 16321120 17576747 17184818 20849013 91731806 141200 89200 305920 942896 388085 1867301 0 141200 89200 305920 942896 388085 1867301 89864505 4135435 3512675 1859180 1230239 882560 11620089 4135435 3512675 1859180 1230239 882560 11620089 276932 489145 802011 541854 181897 2291839 24212475 20322940 20237938 18956911 21913470 105643734 0.85060 0.80390 0.11000 0.16300 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2009 AMOUNT: $ 187,348. 2010 AMOUNT: $ 412,181. 2011 AMOUNT: $ 716,796. 2012 AMOUNT: $ 430,633. 2013 AMOUNT: $ 116,831. FUNDRAISING EVENTS - 2009 AMOUNT: $ 89,584. 2010 AMOUNT: $ 76,964. 2011 AMOUNT: $ 76,356. 2012 AMOUNT: $ 111,221. 2013 AMOUNT: $ 65,066. GAMING ACTIVITIES - 2011 AMOUNT: $ 8,859. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 630000 -14850 615150 557500 72500 630000 1958338 253500 1654338 557500 1958338 1958338 0 1958338 1958338 1.00000 0 0 23113785 23113785 102988734 15618566 87370168 33500 33500 946566 551869 394697 2278169 1119257 1158912 112071062 X 21909794 243694 567211 810905 21098889 246556 246556 21345445 23117968 567211 567211 22550757 246556 246556 22797313 PART V, LINE 4: THE JCC HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT WILL ULTIMATELY PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. PART X, LINE 2: THE OFJCC HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. IN ADDITION, THE OFJCC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. MANAGEMENT EVALUATED THE OFJCC'S TAX POSITIONS AND CONCLUDED THAT THE OFJCC HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD NOT TAKEN UNCERTAIN TAX PROVISIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE OFJCC CONTINUES TO REMAIN SUBJECT TO EXAMINATION BY U.S. FEDERAL AUTHORITIES FOR THE TAX YEARS 2010 THROUGH 2013 AND BY CALIFORNIA STATE AUTHORITIES FOR THE TAX YEARS 2009 THROUGH 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE 440,501. FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 126,710. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSES RECLASSIFIED TO EXPENSES 246,556. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE 440,501. FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 126,710. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSES RECLASSIFIED TO EXPENSES 246,556. AUCTION GALA 462824 415460 47364 49790 33266 26554 ARTS BRAVURA 99552 81850 17702 13150 1515 2435 562376 497310 65066 62940 34781 28989 126710 -61644 1 PRESCHOOL AND CAMP SCHOLARSHIPS 50 246556 PART I, LINE 2: THROUGH THE DONATIONS OF SOME OF OUR GENEROUS SUPPORTERS, OFJCC HAS BEEN ABLE TO ESTABLISH A FUND-A-NEED PROGRAM. SCHOLARSHIPS ARE AWARDED FOR OUR AWARD WINNING PRESCHOOL AND OUR SUMMER DAY CAMP. SCHOLARSHIPS ARE BASED ON NEED ONLY AND ARE AWARDED BY OUR FINANCIAL AID COMMITTEE UPON REVIEW OF MATERIALS SUBMITTED, I.E. APPLICATIONS, TAX RETURNS, W-2S, ETC. THE MAXIMUM SCHOLARSHIP IS 50% OF FEES OR TUITION. FOR SINGLE PARENT HOUSEHOLDS OR IN CASES WHERE BOTH PARENTS ARE EMPLOYED, BUT THE FAMILY STILL QUALIFIES FOR FINANCIAL AID, SCHOLARSHIPS ARE ALSO AWARDED FOR OUR AFTER-CARE PROGRAMS. IF ONE PARENT IS NOT WORKING, WE GENERALLY DO NOT OFFER ASSISTANCE FOR AFTER-CARE. X X 1 0 0 0 0 0 0 0 0 RICHARD RUDMAN INTERIM CEO (THRU 12/31/13) 216227 0 0 0 0 0 0 0 0 0 216227 0 0 0 MARSHA DESLAURIERS FORMER CFO (THRU 10/31/13) 188051 0 0 0 0 0 5186 0 7921 0 201158 0 0 0 SUSAN WOLFE CDO (THRU 6/30/14) 171700 0 0 0 0 0 5151 0 13506 0 190357 0 0 0 MIRIAM SELLS CHIEF MARKETING OFFICER 145724 0 0 0 0 0 5829 0 15472 0 167025 0 0 0 ELINA KAPLAN FORMER COO (THRU 5/31/14) 142700 0 0 0 0 0 4281 0 9243 0 156224 0 0 0 RANDI BRENOWITZ THRU 41014 DIR., HR & COMM OUTREACH 129879 0 0 0 0 0 6494 0 15472 0 151845 0 0 0 PART I, LINE 4A SEVERANCE PAYMENT OF $60,690 WAS PAID DURING THE FISCAL YEAR TO MARSHA DESLAURIERS, FORMER CFO. FORM 990, PART VI, SECTION B, LINE 11 THE OFJCC ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE CFO PRIOR TO FILING. THE CFO IN TURN POSTED THE DOCUMENT TO THE BOARD'S SECURE WEB PORTAL FOR BOARD MEMBERS. BOARD MEMBERS WERE ENCOURAGED TO REVIEW THE FORM 990 PRIOR TO ITS FILING, AND FORWARD ANY QUESTIONS THEY MAY HAVE TO THE CFO. THE CFO REFERRED THE QUESTIONS BACK TO THE ACCOUNTING FIRM WHEN NEEDED. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, ARE COVERED UNDER THE CONFLICT OF INTEREST (COI) POLICY. CONFLICT OF INTEREST IS MONITORED AND REVIEWED REGULARLY AT THE BOARD LEVEL. IN CASE OF ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST OCCURS, THE INTERESTED PERSON SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS AND THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION SHALL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE CEO IS SUBJECT TO APPROVAL BY BOARD AND EXECUTIVE COMMITTEE. COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS DETERMINED USING COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION APPROVAL BY HR AND THE CEO WITHIN AN APPROVED BUDGET BY THE BOARD. 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 FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). FORM 990, PART IX, LINE 11G CONTRACT LABOR & PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 766,855. MANAGEMENT AND GENERAL EXPENSES 232,581. FUNDRAISING EXPENSES 25,037. TOTAL EXPENSES 1,024,473. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 3,730,221. MANAGEMENT AND GENERAL EXPENSES 305,699. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,035,920.