2015-02-11T13:40:53-06:00 2014-06-30 941254756 HOOD & STRONG LLP 100 FIRST STREET 14TH FLOOR SAN FRANCISCO CA 94105 990 2013-07-01 943227260 JEWISH COMMUNITY CENTER OF SAN FRANCISCO JEWI 4152921232 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 ADRIAN BREITFELD CFO 4152921232 2015-02-09 1 MAGA E KISRIEV P01008919 4157810793 2013 2016-02-25 16:41:14Z ADRIAN BREITFELD 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 40261332 0 X WWW.JCCSF.ORG X 1877 CA THE JCCSF SERVES THE NEEDS OF THE SAN FRANCISCO JEWISH COMMUNITY. 24 24 687 276 21264 -10105 4876821 4962878 26363531 28190148 3451742 2291375 1551606 531545 36243700 35975946 429847 599934 0 0 21536728 22573347 0 0 1426124 12599639 11534871 34566214 34708152 1677486 1267794 76693927 79169950 7870067 7499707 68823860 71670243 X THE MISSION OF THE JEWISH COMMUNITY CENTER OF SAN FRANCISCO (JCCSF) IS TO ENRICH LIFE, BUILD JEWISH IDENTITY, PROMOTE THE DEVELOPMENT OF MEANINGFUL BONDS WITHIN OUR COMMUNITY, AND TO FACILITATE CONNECTIONS WITH ISRAEL AND JEWS WORLDWIDE. THE JCCSF IS THE JEWISH GATEWAY AND NEIGHBORHOOD WHERE ALL ARE WELCOME. IT PROVIDES QUALITY EXPERIENCES THROUGH A MIX OF FORMAL AND INFORMAL JEWISH EDUCATIONAL, RECREATIONAL, AND CULTURAL ACTIVITIES. PEOPLE OF ALL AGES, FAITHS AND BACKGROUNDS ARE INVITED TO PARTICIPATE AT THEIR LEVEL OF INTEREST AND ENCOURAGED TOWARD HIGHER LEVELS OF INVOLVEMENT IN JEWISH LIFE AND IN THE COMMUNITY AT LARGE. 0 0 8335644 48739 12640121 THE KORET CENTER FOR HEALTH, FITNESS & SPORT AT THE JCCSF PROMOTES HEALTH AND WELLNESS BY PROVIDING FITNESS, AQUATICS, SPORTS, AND EDUCATION PROGRAMS FOR PEOPLE OF ALL AGES. WITH EXCEPTIONAL FACILITIES AND OUTSTANDING PROFESSIONALS, THE PROGRAM IS DEDICATED TO HELPING INDIVIDUALS IMPROVE THEIR PERSONAL FITNESS, HEALTH, AND LIFESTYLE. THE KORET CENTER FOR HEALTH, FITNESS & SPORT PROMOTES AND BUILDS COMMUNITY BY ENGAGING PEOPLE IN CLASSES, SPORTS AND RECREATIONAL ACTIVITIES IN WHICH THEY CAN MEET AND HAVE FUN WITH 13,500 CENTER MEMBERS AND ANOTHER 5,000 COMMUNITY MEMBERS WHO SHARE THEIR INTERESTS. 6745655 386219 6561597 THE CLAUDE & LOUISE ROSENBERG EARLY CHILDHOOD EDUCATION PROGRAM ENRICHES THE LIVES OF OVER 400 YOUNG CHILDREN AND THEIR FAMILIES BY PROVIDING A VARIETY OF OPPORTUNITIES FOR LEARNING, GROWTH AND EXPLORATION IN A JEWISH SETTING. THE PROGRAM'S REGGIO EMILIA-INSPIRED APPROACH TO EARLY CHILDHOOD EDUCATION FOSTERS STRONG RELATIONSHIPS BETWEEN CHILDREN, TEACHERS, AND PARENTS. THIS APPROACH SUPPORTS AND ENRICHES FAMILY LIFE AND JEWISH COMMUNITY LIFE THROUGH PARENT/BABY/TODDLER GROUPS, PARENT EDUCATION, FAMILY EDUCATION, SOCIAL PROGRAMS, AND HOLIDAY CELEBRATIONS. 6077766 1809 1715394 THE GOLDMAN CENTER FOR ADULT LIVING AND LEARNING; THE TAUBE-KORET CENTER FOR JEWISH PEOPLEHOOD; THE FRIEND CENTER FOR THE ARTS; AND THE KRITZER/ROSS EMIGRE PROGRAM PROVIDE ADULTS WITH QUALITY EXPERIENCES THROUGH A MIX OF FORMAL AND INFORMAL JEWISH EDUCATIONAL, RECREATIONAL, AND CULTURAL ACTIVITIES. PEOPLE OF ALL AGES ARE INVITED TO PARTICIPATE AT THEIR LEVEL OF INTEREST AND ENCOURAGED TOWARD HIGHER LEVELS OF INVOLVEMENT IN JEWISH LIFE AND IN THE COMMUNITY AT LARGE. DAILY OFFERINGS INCLUDE CLASSES RANGING FROM FINE ARTS, COOKING, MUSIC, DANCE, CERAMICS, FOREIGN LANGUAGE STUDY, AND CAREER DEVELOPMENT TO AN INTERNATIONAL TRAVEL PROGRAM, AND MUCH MORE. OVER 20,000 INDIVIDUALS ATTEND THE ARTS & IDEAS PERFORMANCES AND LECTURES ANNUALLY. SEE CONTINUATION ON SCHEDULE O.IN ADDITION, THE JCCSF SERVES MORE THAN 17,000 HOT LUNCHES, SIX DAYS A WEEK AND PROVIDES OTHER FREE AND LOW-COST DAYTIME PROGRAMMING FOR LOW-INCOME SENIORS ANNUALLY. 7188994 163167 7437156 THE HAVURAH YOUTH CENTER PROVIDES AN AFTERSCHOOL ENRICHMENT PROGRAM FOR CHILDREN IN SAN FRANCISCO THAT MEETS MONDAY-FRIDAY AND SCHOOL HOLIDAYS. ANCILLARY SERVICES INCLUDE ONSITE PARKING, DAYENU GIFT SHOP, AND COMMUNITY TABLE (CAFE) SALES. 7188994 163167 7437156 28348059 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 128 0 1 687 1 1 1 0 0 0 0 1 1 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ADRIAN BREITFELD 4152921232 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 WARREN BROWNER MD PRESIDENT 10.00 X X 0 0 0 SHANA PENN VICE PRESIDENT 5.00 X X 0 0 0 TOBY ROSENBLATT VICE PRESIDENT 5.00 X X 0 0 0 ERIC PROSNITZ TREASURER 5.00 X X 0 0 0 DAVID MECKLER SECRETARY 5.00 X X 0 0 0 JEN TRAEGER-HIRSCHFELDER ASSISTANT SECRETARY 5.00 X X 0 0 0 SINJIN BAIN BOARD MEMBER 3.00 X 0 0 0 MARK BERNSTEIN BOARD MEMBER 3.00 X 0 0 0 DAVID CRANE BOARD MEMBER 3.00 X 0 0 0 RICHARD FIEDOTIN BOARD MEMBER 3.00 X 0 0 0 BOB FIELDS BOARD MEMBER 3.00 X 0 0 0 BENJAMIN FRIEND BOARD MEMBER 3.00 X 0 0 0 MARCI GLAZER BOARD MEMBER 3.00 X 0 0 0 STEVE GOODMAN BOARD MEMBER 3.00 X 0 0 0 HOLLY HAGENS BOARD MEMBER 3.00 X 0 0 0 JOSHUA JOSEPH BOARD MEMBER 3.00 X 0 0 0 KAREN KAHN BOARD MEMBER 3.00 X 0 0 0 DAVID KATZNELSON BOARD MEMBER 3.00 X 0 0 0 LAURA KLAPPER BOARD MEMBER 3.00 X 0 0 0 SUSAN LOWENBERG BOARD MEMBER 3.00 X 0 0 0 SOPHIE ROSS BOARD MEMBER 3.00 X 0 0 0 PHILIP SCHLEIN BOARD MEMBER 3.00 X 0 0 0 LARA EDELBAUM SUNSHINE BOARD MEMBER 3.00 X 0 0 0 SHELDON WOLFE BOARD MEMBER 3.00 X 0 0 0 BARRY FINESTONE EXECUTIVE DIRECTOR 40.00 X 385000 0 26459 TODD BRAMAN CHIEF OPERATING OFFICER 40.00 X 222973 0 20153 DIANE WALTERS CFO (THRU 7/5/13) 40.00 X 128327 0 11690 ADRIAN BREITFELD CFO (FROM 7/15/13) 40.00 X 79904 0 3683 RACHEL BRODIE CHIEF JEWISH OFFICER 40.00 X 160270 0 17023 BETHANNE DOYLE CHIEF DIGITAL OFFICER 40.00 X 140615 0 14652 PAMELA SCHNEIDER EARLY CHILDHOOD EDUCATION DIRECTOR 40.00 X 128155 0 25474 NATHANIEL BERGSON-MICHELSON DIR, STRATEGIC MKTG & COMMUNICATIONS 40.00 X 137900 0 8878 BARBARA LANE DIRECTOR, ARTS & IDEAS 40.00 X 133600 0 14878 CHRIS SUNDBLAD DIR OF BLDG OPS & SECURITY 40.00 X 123240 0 22755 1639984 0 165645 13 0 1 0 CAHILL CONTRACTORS 425 CALIFORNIA STREET SUITE 2200 SAN FRANCISCO CA 94104 CONTRACTORS SERVICE 772396 ABM PARKING SERVICES 600 HARRISON STREET STE 600 SAN FRANCISCO CA 94107 PARKING MANAGEMENT 487667 CLUB ONE 555 MARKET ST 13TH FLOOR SAN FRANCISCO CA 94105 FITNESS CENTER MANAGEMENT 319088 HELLER CONSULTING INC 1736 FRANKLIN STREET SUITE 400 OAKLAND CA 94612 PROFESSIONAL FEES 260559 XANTRION 651 THOMAS L BERKLEY WAY OAKLAND CA 94612 IT SUPPORT 142962 10 X 602777 359221 4000880 72292 4962878 PROGRAM REVENUE 900099 26152705 26152705 AUX/OTHER PROG RELATED 900099 2037443 2037443 28190148 762760 762760 422808 89041 97145 97146 325663 -8105 317558 -8105 325663 5430715 60259 3962359 0 1468356 60259 1528615 1528615 145609 602777 128736 16873 16873 3625 0 3625 3625 OTHER REVENUE 900099 164120 164120 ADVERTISING 541800 29369 29369 193489 35975946 28354268 21264 2637536 599934 599934 1051200 478638 366415 206147 16587248 14021094 1807995 758159 974926 548630 377975 48321 2487404 2177706 225674 84024 1472569 1280643 152328 39598 57997 3617 47146 7234 52900 52900 122754 105200 17186 368 1257983 857921 335806 64256 745871 614011 93330 38530 721883 481826 228637 11420 3113803 2393418 663824 56561 99719 88196 7486 4037 129609 98083 21651 9875 84256 72207 11796 253 1870696 1603186 261898 5612 197342 59192 138150 PROGRAM SUPPLIES/EXP. 2398292 2368843 14432 15017 PROGRAM EVENTS 3815 3041 619 155 BOND ISSUE COSTS-AMORT. 2250 1928 315 7 675701 490745 108406 76550 34708152 28348059 4933969 1426124 1179947 910684 1479781 1800330 1509863 1535518 162262 99607 50000 30000 13014 14813 299174 494070 69854332 21228187 48824999 48626145 23144949 25631095 3500 3500 26438 24188 76693927 79169950 2513538 2380681 2399018 2424158 2957511 2694868 7870067 7499707 X 55079689 56394768 4203035 5725463 9541136 9550012 68823860 71670243 76693927 79169950 1267794 1578589 0 X 0 1 X 1 0 X 13051146 4417377 4983380 4876821 4962878 32291602 13051146 4417377 4983380 4876821 4962878 32291602 2191065 30100537 4004563 4066229 3428661 2557998 1185568 15243019 171383 144196 352368 980425 149234 1797606 49332227 116693974 0.61020 0.59240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INCOME FROM SPECIAL EVENTS - 2009 AMOUNT: $ 171,383. 2010 AMOUNT: $ 144,196. 2011 AMOUNT: $ 120,416. 2012 AMOUNT: $ 106,147. 2013 AMOUNT: $ 145,609. ADVERTISING - 2011 AMOUNT: $ 31,852. MISCELLANEOUS - 2011 AMOUNT: $ 197,175. GAMING REVENUE - 2011 AMOUNT: $ 2,925. 2012 AMOUNT: $ 4,425. 2013 AMOUNT: $ 3,625. GAIN ON INTEREST RATE SWAP TERMINATION - 2012 AMOUNT: $ 850,876. GROSS SALES OF INVENTORY - 2012 AMOUNT: $ 18,977. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 398321 X X 0 17937623 8876 3339367 796168 20489698 15574526 105552 2835282 577737 17937623 16341577 298138 -312572 752617 15574526 14568441 118367 2790854 1136085 16341577 4988157 8543349 1036935 14568441 0.33350 0.46610 0.20040 0 0 2104375 2104375 63007715 17304899 45702816 4681590 3891919 789671 60652 31369 29283 48626145 X 37026138 1578589 -722688 855901 36170237 -194291 -194291 35975946 34179755 194291 194291 33985464 122754 599934 722688 34708152 PART X, LINE 2: THE CENTER IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. THE CENTER'S CURRENT ACCOUNTING POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE CENTER'S TAX POSITION AND CONCLUDED THAT THE CENTER HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE CENTER CONTINUES TO REMAIN SUBJECT TO EXAMINATION BY U.S. FEDERAL AUTHORITIES FOR TAX YEARS 2010 THROUGH 2013 AND FOR CALIFORNIA STATE AUTHORITIES FOR TAX YEARS 2009 THROUGH 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP RECLASSED TO EXPENSES -599,934. INVESTMENT EXPENSES RECLASSED TO EXPENSE -122,754. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSED TO REVENUE -194,291. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSED TO REVENUE 194,291. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP RECLASSED TO EXPENSES 599,934. SHOWCASE 619280 579230 40050 2145 30667 25016 21502 STAR GALA 127411 23433 103978 4489 24121 4615 14600 1 1695 114 1581 1581 748386 602777 145609 6634 54788 29631 37683 128736 16873 SCHEDULE G, PART II, LINE 11, NET INCOME SUMMARY NOTE THE NET INCOME SUMMARY SUBTRACTS DONOR CONTRIBUTIONS (LINE 2) ASSOCIATED WITH EACH FUNDRAISING EVENT AND ONLY INCLUDES REVENUE EARNED FROM THESE EVENTS (FOR EXAMPLE, AUCTION ITEMS). DIRECT EXPENSES MAY ONLY BE APPLIED TO GROSS INCOME (LINE 3) WHICH, FOR THE PURPOSES OF THIS SCHEDULE G, EXCLUDES DONOR CONTRIBUTIONS (LINE 2). THEREFORE, PLEASE LOOK TO THE GROSS RECEIPTS AMOUNTS AS PRESENTED (LINE 1) TO UNDERSTAND THE TOTAL REVENUE RAISED BY EACH EVENT. 1 SCHOLARSHIPS 468 599934 PART I, LINE 2: SCHOLARSHIPS ARE GRANTED FOR PARTICIPATION IN JCCSF SPONSORED PROGRAMS ONLY. ACCOUNTING MONITORS ALL SCHOLARSHIP ACTIVITY. SCHEDULE I, PART III, COLUMN (B) THIS NUMBER REPRESENTS THE TOTAL NUMBER OF SCHOLARSHIPS GIVEN. X X X X 0 0 0 0 0 0 0 0 0 BARRY FINESTONE EXECUTIVE DIRECTOR 385000 0 0 0 0 0 17425 0 9034 0 411459 0 0 0 TODD BRAMAN CHIEF OPERATING OFFICER 218473 0 4500 0 0 0 11119 0 9034 0 243126 0 0 0 RACHEL BRODIE CHIEF JEWISH OFFICER 158520 0 1750 0 0 0 7989 0 9034 0 177293 0 0 0 BETHANNE DOYLE CHIEF DIGITAL OFFICER 134615 0 6000 0 0 0 5618 0 9034 0 155267 0 0 0 PAMELA SCHNEIDER EARLY CHILDHOOD EDUCATION DIRECTOR 128155 0 0 0 0 0 16440 0 9034 0 153629 0 0 0 BARRY FINESTONE OFFICER PRINCIPAL RESIDENCE X 90000 30000 0 1 1 30000 X 8 72292 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11 THE TAXPAYER'S ACCOUNTING FIRM FORWARDS THE FORM 990 TO THE CFO AND CONTROLLER WHO REVIEW THE RETURN IN DETAIL. THEREAFTER, THE AUDIT COMMITTEE REVIEWS THE FORM 990 WITH THE ACCOUNTING FIRM, CFO, AND CONTROLLER. AFTER ALL QUESTIONS ARE ANSWERED, THE RETURN IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE FORM 990; ANY QUESTIONS ARE DIRECTED TO THE CFO OR CONTROLLER. THE CFO, CONTROLLER, OR THE ACCOUNTING FIRM ADDRESSES QUESTIONS FROM THE BOARD. WHEN NEEDED, A PHONE CONFERENCE IS HELD WITH BOARD MEMBERS AND THE ACCOUNTING FIRM TO DISCUSS ANY POTENTIAL ISSUES. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED WITH ALL NEW HIRES DURING ORIENTATION. THE JCCSF IS COMMITTED TO MAINTAINING THE HIGHEST STANDARDS OF CONDUCT AND PROMPTLY INVESTIGATES AND RESPONDS TO ANY FRAUDULENT OR MISUSE OF JCCSF RESOURCES AND PROPERTY, AND ANY INAPPROPRIATE CONDUCT. THE JCCSF CONTINUOUSLY ENFORCES THE POLICY AND REINFORCES THE COMMITMENT TO STANDARDS OF CONDUCT BY TAKING TIMELY AND APPROPRIATE CORRECTIVE ACTION. ANY POTENTIAL CONFLICTS ARE REVIEWED BY THE JCCSF BOARD PRESIDENT. IF A POTENTIAL CONFLICT EXISTS, THE BOARD, MINUS THE INTERESTED PERSON, MAKES A DETERMINATION WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS. IF AN ACTUAL CONFLICT EXISTS, THE INTERESTED PERSON WILL BE ASKED TO EITHER LEAVE THE ROOM OR REFRAIN FROM PARTICIPATION DURING ANY PART OF RELATED DISCUSSIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE DETERMINES AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CFO THROUGH USE OF COMPARABILITY DATA. ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED AND MAINTAINED BY THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE JCCSF HAS AUDITED FINANCIALS ON THE WEBSITE AND IN OUR ANNUAL REPORT. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE FURNISHED FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D) AS REQUESTED. FORM 990, PART VIII, LINE 2A PROGRAM REVENUE COMPRISES OF THE FOLLOWING: PROGRAM REVENUE $13,561,323 FITNESS CENTER PROGRAM REVENUE $12,591,382 TOTAL TO FORM 990, PART VIII, LINE 2A $26,152,705