JEWISH FAMILY AND CHILDRENS FOUNDATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
JEWISH FAMILY AND CHILDRENS FOUNDATION INC (EIN 22-3124450)
Tax period
2013-10-01 to 2014-09-30
Filed
2015-08-14
IRS object ID
201542269349303554
Schema version
2013v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2015-08-14T14:34:25-05:00ReturnTs
Tax Period End2014-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCGLADREY LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180 CITY SQUAREAddressLine1
CityBOSTONCity
StateMAState
ZIP Code021293742ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223124450EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CHILDREN'S FOUNDATION INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlJEWIBusinessNameControlTxt
Phone7816475327PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11430 MAIN STREETAddressLine1
CityWALTHAMCity
StateMAState
ZIP Code02451ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRIMMA ZELFANDPersonNm
Person TitleCEOPersonTitleTxt
Phone7816475327PhoneNum
Signature2015-08-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLYNNE JOHNSONPreparerPersonNm
PTINP00757336PTIN
Phone6179129000PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRIMMA ZELFANDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11430 MAIN STREETAddressLine1
CityWALTHAMCity
StateMAState
ZIP Code02451ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$0GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.JFCSBOSTON.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionRAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC.ActivityOrMissionDesc
Voting Members Governing Body35VotingMembersGoverningBodyCnt
Voting Members Independent35VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$0PYTotalRevenueAmt
CY Total Revenue$0CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$13,722CYTotalFundraisingExpenseAmt
PY Other Expenses$302,604PYOtherExpensesAmt
CY Other Expenses$294,591CYOtherExpensesAmt
PY Total Expenses$302,604PYTotalExpensesAmt
CY Total Expenses$294,591CYTotalExpensesAmt
PY Revenues Less Expenses-$302,604PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$294,591CYRevenuesLessExpensesAmt
Total Assets BOY$4,672,253TotalAssetsBOYAmt
Total Assets EOY$4,542,802TotalAssetsEOYAmt
Total Liabilities BOY$5,978,888TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,996,314TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$1,306,635NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,453,512NetAssetsOrFundBalancesEOYAmt
MissionRAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$177,231ExpenseAmt
DescHOLDS TITLE TO THE PRINCIPAL OPERATING FACILITY AND HEADQUARTERS OF JEWISH FAMILY AND CHILDREN'S SERVICE, INC.Desc
Total Program Service Expenses$177,231TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members35GoverningBodyVotingMembersCnt
Independent Voting Member35IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRUCE L HASKIN CFOBusinessNameLine1
FieldValueIRS element (for citing)
Phone7816475327PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11430 MAIN STREETAddressLine1
CityWALTHAMCity
StateMAState
ZIP Code02451ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
AMY BLOOMSTONE
DIRECTOR1.002.00Yes (X)$0$0$0
ROBERT CASHMAN
DIRECTOR1.002.00Yes (X)$0$0$0
JONATHAN DORFMAN
DIRECTOR1.002.00Yes (X)$0$0$0
GERALD FELDMAN
DIRECTOR1.002.00Yes (X)$0$0$0
HAL GARNICK
DIRECTOR1.002.00Yes (X)$0$0$0
HARVEY GREENBERG
DIRECTOR1.002.00Yes (X)$0$0$0
JAMIE GROSSMAN
CLERK1.002.00Yes (X)$0$0$0Yes (X)
MELISSA WEINER JANFAZA
DIRECTOR1.002.00Yes (X)$0$0$0
HENRY KAY
DIRECTOR1.002.00Yes (X)$0$0$0
BARRY KLICKSTEIN
DIRECTOR1.002.00Yes (X)$0$0$0
PETER LEFKOWITZ
DIRECTOR1.002.00Yes (X)$0$0$0
MARK E LEVY
DIRECTOR1.002.00Yes (X)$0$0$0
ALAN E LIPKIND
DIRECTOR1.002.00Yes (X)$0$0$0
JAMES M LITTON
VICE PRESIDENT1.002.00Yes (X)$0$0$0Yes (X)
DEBRA M MILGRAM
DIRECTOR1.002.00Yes (X)$0$0$0
ROBIN NEITERMAN
PRESIDENT1.002.00Yes (X)$0$0$0Yes (X)
DALE S OKONOW
DIRECTOR1.002.00Yes (X)$0$0$0
SYLVIA B PERLMAN PHD
DIRECTOR1.002.00Yes (X)$0$0$0
JAMES RABB MD
DIRECTOR1.002.00Yes (X)$0$0$0
MATTHEW ROSENTHAL
TREASURER1.002.00Yes (X)$0$0$0Yes (X)
MAXINE ROSENTHAL
DIRECTOR1.002.00Yes (X)$0$0$0
LISA RUBINSTEIN
DIRECTOR1.002.00Yes (X)$0$0$0
DAVID SCHECHTER
VICE PRESIDENT1.002.00Yes (X)$0$0$0Yes (X)
SUSAN FLORENCE-SMITH
DIRECTOR1.002.00Yes (X)$0$0$0
ANDREW C SUCOFF
DIRECTOR1.002.00Yes (X)$0$0$0
ELINOR SVENSON
DIRECTOR1.002.00Yes (X)$0$0$0
JACK SWARTZ
DIRECTOR1.002.00Yes (X)$0$0$0
STEVEN WEIL
DIRECTOR1.002.00Yes (X)$0$0$0
JACKIE WEINSTEIN
BOARD PRESIDENT1.002.00Yes (X)$0$0$0Yes (X)
SUSAN WILK
DIRECTOR1.002.00Yes (X)$0$0$0
CANDICE F WOLK
DIRECTOR1.002.00Yes (X)$0$0$0
JONATHAN YELLIN
DIRECTOR1.002.00Yes (X)$0$0$0
MICHAEL LEVINGER
DIRECTOR1.002.00Yes (X)$0$0$0
SUZANNE PRIEBATSCH
DIRECTOR1.002.00Yes (X)$0$0$0
DARREN BLACK
DIRECTOR1.002.00Yes (X)$0$0$0
A KEENE METZGER
CFO1.0035.30$0$189,244$24,270Yes (X)
RIMMA ZELFAND
EXECUTIVE DIRECTOR1.0035.30$0$241,383$21,092Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$430,627TotReportableCompRltdOrgAmt
Total Other Compensation$45,362TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$165,140TotalAmt
Program Services$95,337ProgramServicesAmt
Management And General$61,535ManagementAndGeneralAmt
Fundraising$8,268FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$112,168TotalAmt
Program Services$71,916ProgramServicesAmt
Management And General$35,663ManagementAndGeneralAmt
Fundraising$4,589FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescAMORTIZATION - BOND ACQDesc
Total$17,283TotalAmt
Program Services$9,978ProgramServicesAmt
Management And General$6,440ManagementAndGeneralAmt
Fundraising$865FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$294,591TotalAmt
Program Services$177,231ProgramServicesAmt
Management And General$103,638ManagementAndGeneralAmt
Fundraising$13,722FundraisingAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,608,398LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,065,596LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,654,970BOYAmt
EOY$4,542,802EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$17,283BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,672,253BOYAmt
EOY$4,542,802EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,630,674BOYAmt
EOY$3,458,471EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,348,214BOYAmt
EOY$2,537,843EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,978,888BOYAmt
EOY$5,996,314EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$1,306,635BOYAmt
EOY-$1,453,512EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$1,306,635BOYAmt
EOY-$1,453,512EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,672,253BOYAmt
EOY$4,542,802EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$294,591ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$147,714OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
CertificationYes (X)CertificationInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CHILDREN'S SERVICE INCBusinessNameLine1
FieldValueIRS element (for citing)
EIN042104356EIN
Organization Type7OrganizationTypeDesc
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$0SupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,121,680OtherCostOrOtherBasisAmt
Book Value$1,121,680BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,486,718OtherCostOrOtherBasisAmt
Depreciation$1,065,596DepreciationAmt
Book Value$3,421,122BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,542,802TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO JEWISH FAMILY AND CHILDREN'S SERVICE, INC.$2,517,654
SWAP VALUATION$20,189
FieldValueIRS element (for citing)
Total Liability$2,537,843TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$147,714TotalRevEtcAuditedFinclStmtAmt
Other Revenue$147,714OtherRevenueAmt
Revenue Not Reported$147,714RevenueNotReportedAmt
Revenue Subtotal$0RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$0TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$294,591TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$294,591ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$294,591TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 IS 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 2011.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN SWAP VALUATION 147,714.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
A KEENE METZGER
CFO$0$176,212$0$8,064$0$4,968$0$3,610$0$20,660$0$213,514$0$0
RIMMA ZELFAND
EXECUTIVE DIRECTOR$0$221,380$0$12,588$0$7,415$0$4,095$0$16,997$0$262,475$0$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS DEVELOPMENT FINANCE AGENCYBusinessNameLine1
FieldValueIRS element (for citing)
Bond Issuer EIN043431814BondIssuerEIN
CUSIP57583F6B2CUSIPNum
Bond Issued2004-10-25BondIssuedDt
Issue Price$5,080,000IssuePriceAmt
PurposeTO ACQUIRE, IMPROVE AND EQUIP OFFICE SPACEPurposeDesc
Defeased0DefeasedInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Pool Financing0PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$1,621,529RetiredAmt
Total Proceeds$5,080,000TotalProceedsAmt
Issuance Costs From Proceeds$100,000IssuanceCostsFromProceedsAmt
Capital Expenditures$4,980,000CapitalExpendituresAmt
Substantial Completion2005SubstantialCompletionYr
Current Refunding0CurrentRefundingInd
Advance Refunding0AdvanceRefundingInd
Final Allocation MadeYes (1)FinalAllocationMadeInd
Adequate Books And Rec MaintYes (1)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedPropertyInd
Any Lease Arrangements0AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop0MgmtContractBondFincdPropInd
Any Research Agreements0AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test0BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond RemdtdYes (1)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiledInd
Rebate Not Due Yet0RebateNotDueYetInd
Exception To Rebate0ExceptionToRebateInd
No Rebate Due0NoRebateDueInd
Variable Rate IssueYes (1)VariableRateIssueInd
Hedge Identified In Bks And RecYes (1)HedgeIdentifiedInBksAndRecInd

Hedge Provider Name HedgeProviderName

FieldValueIRS element (for citing)
Business Name Line1RBS CITIZENS NABusinessNameLine1
FieldValueIRS element (for citing)
Term Of Hedge10.000000000000TermOfHedgePct
Superintegrated Hedge0SuperintegratedHedgeInd
Hedge Terminated0HedgeTerminatedInd
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGICInd
Gross Proceeds Invested0GrossProceedsInvestedInd
Written Proc To Monitor ReqsYes (1)WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (1)ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4THE BYLAWS WERE AMENDED IN 2014 AND THE FOLLOWING ARE THE CHANGES: AS OF JUNE 2, 2014, EACH DIRECTOR SHALL BE ELECTED TO AN INITIAL ONE, TWO OR THREE YEAR TERM SO THAT THE DIRECTORS' TERMS ARE STAGGERED. EACH DIRECTOR MAY BE RE-ELECTED TO SUCCESSIVE TERMS OF THREE YEARS PROVIDED THAT NO DIRECTOR SHALL BE RE-ELECTED AFTER SERVING THREE CONSECUTIVE THREE YEAR TERMS UNLESS THE MAJORITY OF THE FULL BOARD APPROVES A WAIVER OF THE TERM LIMIT.
FORM 990, PART VI, SECTION B, LINE 11THE DRAFT FORM 990 IS APPROVED BY THE TREASURER ON BEHALF OF THE BOARD. ONCE THE FOUNDATION'S FORM 990 IS FINALIZED, THE FOUNDATION 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 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 12CEVERY 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 15THE COMPENSATION COMMITTEE OF JF&CS (SUPPORTED ORGANIZATION) 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 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.
FORM 990, PART XI, LINE 9:CHANGE IN SWAP VALUATION 147,714.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
JEWISH FAMILY & CHILDREN'S SERVICE INC
1430 MAIN STREETWALTHAMMA02451042104356SOCIAL SERVICESMA501(C)(3)LINE 7N/A0
JEWISH FAMILY SERVICE OF WORCESTER INC
646 SALISBURY STREETWORCESTERMA01609042104350SOCIAL SERVICESMA501(C)(3)LINE 70JEWISH FAMILY & CHILDREN'S SERVICE INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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