2014-08-05T12:55:52-05:00 2013-09-30 420714325 MCGLADREY LLP 80 CITY SQUARE BOSTON MA 021293742 990 2012-10-01 042104356 JEWISH FAMILY & CHILDREN'S SERVICE INC JEWI 7816475327 1430 MAIN STREET WALTHAM MA 02451 RIMMA ZELFAND 7816475327 2014-08-05 1 LYNNE JOHNSON P00757336 6179129000 2012 2015-11-30 17:44:51Z RIMMA ZELFAND 1430 MAIN STREET WALTHAM MA 02451 29499840 0 X WWW.JFCSBOSTON.ORG X 1922 MA JEWISH FAMILY & CHILDREN'S SERVICE ("JF&CS") CARES FOR INDIVIDUALS AND FAMILIES BY PROVIDING EXCEPTIONAL HUMAN SERVICE AND HEALTH CARE PROGRAMS, GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY. 35 35 775 2365 -5724 -5724 5173632 5739496 21303753 21699577 519134 676041 -179150 -230478 26817369 27884636 98187 36200 0 0 21332395 22335358 0 0 738411 5575671 5834591 27006253 28206149 -188884 -321513 28438568 30036939 1760659 1921434 26677909 28115505 X JEWISH FAMILY & CHILDREN'S SERVICE CARES FOR INDIVIDUALS AND FAMILIES BY PROVIDING EXCEPTIONAL HUMAN SERVICES AND HEALTH CARE PROGRAMS, GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY. 0 0 12627723 11635157 HOME CARE/HOME HEALTH VNA:JF&CS HAS THE MOST EXTENSIVE CONTINUUM OF SERVICES FOR SENIORS THROUGHOUT GREATER BOSTON. WE OFFER COMPREHENSIVE, COMPASSIONATE GERIATRIC CARE TO HELP SENIOR ADULTS LIVE HEALTHY, INDEPENDENT, AND MEANINGFUL LIVES. OUR SERVICES INCLUDE SUPPORT AND EDUCATION FOR THE TRANSITIONS OF AGING AS WELL AS SHORT AND LONG-TERM CARE, GERIATRIC CARE MANAGEMENT, MENTAL HEALTH COUNSELING, AND SUPPORT FOR PEOPLE WITH PARKINSON'S AND THEIR CAREGIVERS. JF&CS VNA HAS BEEN PROVIDING MEDICARE-CERTIFIED HOME HEALTH SERVICES SINCE 1985. WHETHER DELIVERING SERVICES AFTER A HOSPITALIZATION OR DIRECTLY FROM A COMMUNITY SETTING, JF&CS IS ABLE TO RESPOND WITH AN INTEGRATED CONTINUUM OF QUALITY CARE THAT ALLOWS PATIENTS TO REMAIN SAFELY IN THEIR HOMES AND IN THE COMMUNITY FOR AS LONG AS POSSIBLE. TO BE ELIGIBLE FOR HOME HEALTH SERVICES, PATIENTS MUST BE HOMEBOUND AND HAVE A PHYSICIAN ORDER FOR SERVICES. JF&CS CAN WORK DIRECTLY WITH THE PATIENT'S PHYSICIAN TO ESTABLISH ELIGIBILITY. IF ELIGIBLE, SERVICES ARE COVERED BY MEDICARE AND MASSHEALTH, BLUE CROSS-BLUE SHIELD, HARVARD PILGRIM HEALTH CARE, TUFTS HEALTH PLAN, MASSACHUSETTS SENIOR CARE ORGANIZATIONS (SCOS), AND MOST PRIVATE INSURERS. JF&CS CAN ALSO BILL MOST OTHER PRIVATE INSURANCE AND MANAGED CARE PLANS.THE JF&CS HOME CARE PROGRAM HAS BEEN PROVIDING NON-CERTIFIED HOMEMAKING AND PERSONAL CARE HOMEMAKING SERVICES SINCE 1975. WORKING UNDER CONTRACTS WITH STATE-FUNDED AGING SENIOR ACCESS POINTS (ASAPS), THE GOAL OF THE PROGRAM IS TO ALLOW SENIORS TO MAINTAIN INDEPENDENCE IN THEIR OWN HOMES FOR AS LONG AS POSSIBLE. WORKERS ASSIST WITH HOUSE-KEEPING TASKS SUCH AS SHOPPING, LAUNDRY, AND MEAL PREPARATION, AND ALSO PROVIDE PERSONAL CARE INCLUDING ASSISTANCE WITH DRESSING AND BATHING. SERVICES ARE PROVIDED TO ELDERLY AND/OR DISABLED CLIENTS WHO MEET INCOME ELIGIBILITY GUIDELINES ESTABLISHED BY THE ASAPS. THE JF&CS GROUP ADULT FOSTER CARE PROGRAM PROVIDES ASSISTANCE WITH ACTIVITIES OF DAILY LIVING IN A CONGREGATE SETTING TO ELDERLY AND/OR DISABLED MASSHEALTH RECIPIENTS WHO ARE AT RISK OF INSTITUTIONAL PLACEMENT SINCE 1999. SERVICES ARE PROVIDED BY PERSONAL CARE HOMEMAKERS SEVEN DAYS PER WEEK, AND ARE SUPERVISED BY A REGISTERED NURSE AND A SOCIAL WORKER/CASE MANAGER. FOR THE YEAR ENDED SEPTEMBER 30, 2013, JF&CS MADE 340,588 VISITS TO THE ELDERLY IN THE GREATER BOSTON AREA. 6645728 36200 6571484 SERVICES FOR PEOPLE WITH DISABILITIES: JF&CS SERVICES FOR PEOPLE WITH DISABILITIES PROVIDES RESIDENTIAL SERVICES, DAY AND WORK PROGRAMMING, SOCIAL PROGRAMMING, CASE MANAGEMENT AND 1:1 SKILLS COACHING. FOR FAMILIES THAT ARE IMPACTED BY DISABILITIES WE PROVIDE INFORMATION AND REFERRAL, FAMILY CONSULTATION, AND GROUP RESPITE ACTIVITIES FOR CHILDREN WITH MULTIPLE DISABILITIES. OUR PROGRAMS ARE GROUNDED IN THE BELIEF THAT ALL PEOPLE SHOULD LIVE WITH DIGNITY IN THE COMMUNITY AND ENJOY THE RIGHTS AFFORDED THEIR PEERS REGARDLESS OF THEIR DIFFERENCES. SERVICES REFLECT THE VALUES OF INDIVIDUAL AUTONOMY, COMMUNITY INCLUSION, AND CARE CONTINUITY. JF&CS PROGRAMS ALSO MAKE IT POSSIBLE FOR PEOPLE WITH DISABILITIES TO MAINTAIN A JEWISH HOME AND PARTICIPATE IN CULTURAL AND RELIGIOUS ACTIVITIES IN THE MANNER THAT IS MOST MEANINGFUL FOR THEM.FOR THE YEAR ENDED SEPTEMBER 30, 2013, JF&CS PROVIDED SERVICES TO 1,000 CLIENTS IN ELEVEN DISTINCT AREAS OF SERVICE TO INDIVIDUALS WITH DISABILITIES. 1274506 964811 THE CENTER FOR EARLY RELATIONSHIP SUPPORT/HEALTHY FAMILIES: THE CENTER FOR EARLY RELATIONSHIP SUPPORT (CERS) IS A CENTER OF EXCELLENCE FOR DIRECT SERVICES, TRAINING, SUPERVISION, AND CONSULTATION THAT FOCUS ON THE EARLIEST INFANT-PARENT RELATIONSHIP. CERS PROMOTES THE HEALTHY DEVELOPMENT OF FAMILIES AT THE EARLIEST STAGES WITH PROGRAMS FOR NEW PARENTS. WE OFFER GUIDANCE, SUPPORT, INTERVENTIONS AND CONSULTATIONS ON PARENT/YOUNG CHILD RELATIONSHIP ISSUES INCLUDING INFANT CARE, FEEDING, SLEEP, AND POSTPARTUM DEPRESSION. HEALTHY FAMILIES PROVIDES SERVICES FOR YOUNG PARENTS. THIS PROGRAM OFFERS FREE HOME VISITS AND GROUP SUPPORT FOR FIRST TIME PARENTS WHO ARE UNDER 21 YEARS OLD AND THEIR FAMILIES. PARENTS DEVELOP A SPECIAL RELATIONSHIP WITH A HOME VISITOR WHO PROVIDES SUPPORT TO THE FAMILY, INFORMATION ON CHILD DEVELOPMENT, AND ACCESS TO COMMUNITY RESOURCES. PARENTS MAY RECEIVE SERVICES UNTIL THEIR CHILD'S THIRD BIRTHDAY. TOGETHER THESE PROGRAMS SERVE OVER 112 MASSACHUSETTS COMMUNITIES. WITHIN THESE COMMUNITIES, CERS AND HEALTHY FAMILIES CENTRAL MIDDLESEX SERVED 3,314 CLIENTS IN THE YEAR ENDED SEPTEMBER 30, 2013. 2201934 2863741 THE RESOURCES YOU NEED. THE COMPASSION YOU DESERVE.FOR ALMOST 150 YEARS, JF&CS HAS BEEN GREATER BOSTON'S LEADING AND TRUSTED PROVIDER OF COMPREHENSIVE HUMAN SERVICES. JF&CS HELPS PEOPLE OF ALL FAITHS, RACES, AND AGES WITH THE CHALLENGES OF LIFE.A CARING PRESENCE IN 100 COMMUNITIES WE SERVE, WE'RE PROUD TO BE THE PLACE THAT NEW MOTHERS, YOUNG FAMILIES, PEOPLE WITH DISABILITIES, FRAGILE ELDERS, AND THE CHRONICALLY POOR CAN TURN TO FOR VITAL AND PERSONALIZED SERVICES. 2201934 2863741 22749891 1 1 0 1 0 0 0 0 1 1 1 1 0 1 0 1 0 1 0 0 1 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 152 0 1 775 1 1 1 0 0 0 0 1 1 0 0 0 0 X 35 35 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X A KEENE METZGER CFO 7816475327 1430 MAIN STREET WALTHAM MA 02451 AMY BLOOMSTONE 5.00 1.00 X 0 0 0 ROBERT CASHMAN 5.00 1.00 X 0 0 0 JONATHAN DORFMAN 5.00 1.00 X 0 0 0 GERALD FELDMAN 5.00 1.00 X 0 0 0 HAL GARNICK 5.00 1.00 X 0 0 0 HARVEY GREENBERG 5.00 1.00 X 0 0 0 JAMIE GROSSMAN 5.00 1.00 X X 0 0 0 MELISSA WEINER JANFAZA 5.00 1.00 X 0 0 0 HENRY KAY 5.00 1.00 X 0 0 0 BARRY KLICKSTEIN 5.00 1.00 X 0 0 0 PETER LEFKOWITZ 5.00 1.00 X 0 0 0 MARK E LEVY 5.00 1.00 X 0 0 0 ALAN E LIPKIND 5.00 1.00 X 0 0 0 JAMES M LITTON 5.00 1.00 X X 0 0 0 DEBRA M MILGRAM 5.00 1.00 X 0 0 0 ROBIN NEITERMAN 5.00 1.00 X 0 0 0 DALE S OKONOW 5.00 1.00 X 0 0 0 SYLVIA B PERLMAN PHD 5.00 1.00 X 0 0 0 JAMES RABB MD 5.00 1.00 X 0 0 0 MATTHEW ROSENTHAL 5.00 1.00 X X 0 0 0 MAXINE ROSENTHAL 5.00 1.00 X 0 0 0 LISA RUBINSTEIN 5.00 1.00 X 0 0 0 DAVID SCHECHTER 5.00 1.00 X X 0 0 0 SUSAN FLORENCE-SMITH 5.00 1.00 X 0 0 0 ANDREW C SUCOFF 5.00 1.00 X 0 0 0 ELINOR SVENSON 5.00 1.00 X 0 0 0 JACK SWARTZ 5.00 1.00 X 0 0 0 STEVEN WEIL 5.00 1.00 X 0 0 0 JACKIE WEINSTEIN 5.00 1.00 X X 0 0 0 SUSAN WILK 5.00 1.00 X 0 0 0 CANDICE F WOLK 5.00 1.00 X 0 0 0 JONATHAN YELLIN 5.00 1.00 X 0 0 0 DARREN BLACK 5.00 1.00 X 0 0 0 MICHAEL LEVINGER 5.00 1.00 X 0 0 0 SUZANNE PRIEBATSCH 5.00 1.00 X 0 0 0 MARK R BELSKY MD 5.00 1.00 X 0 0 0 MARGOT T DAVIS PHD 5.00 1.00 X 0 0 0 DONALD WERTLIEB PHD 5.00 1.00 X 0 0 0 RIMMA ZELFAND 35.30 1.00 X 237720 0 21079 A KEENE METZGER 35.30 1.00 X 192377 0 24537 ALAN JACOBSON 36.30 0.00 X 170647 0 4855 IRA SCHOR 36.30 0.00 X 159068 0 6695 JONATHAN KAPPEL 31.30 5.00 X 202391 0 2513 ELLEN LASH 36.30 0.00 X 140271 0 13801 ANNA KESHISHYAN 63.00 0.00 X 135620 0 18172 1238094 0 91652 14 0 1 0 KROKIDAS & BLUESTEIN LLP 600 ATLANTIC AVENUE BOSTON MA 02210 ATTORNEY 140021 MCGLADREY LLP 80 CITY SQUARE BOSTON MA 021293742 AUDIT SERVICE 104262 2 1266383 4473113 248103 5739496 SERVICE FEE INCOME 624100 14651492 14651492 GOVERNMENT CONTRACTS 624100 5420325 5420325 GRANT INCOME 624100 1508286 1508286 RENTAL INCOME 532000 119474 119474 21699577 71300 16354 54946 335766 357694 -21928 -21928 -22078 150 1449587 844846 604741 604741 604741 104075 1266383 412664 -308589 -308589 MANAGEMENT FEES 541610 99600 99600 MISCELLANEOUS INCOME 900099 439 439 100039 27884636 21699577 -5724 451287 36200 36200 475713 475713 17971504 15255825 2313399 402280 124856 111874 9637 3345 2314782 1985531 269876 59375 1448503 1222449 189498 36556 159942 32927 127015 99285 7169 92116 55768 55768 118321 11543 106778 953644 428494 370798 154352 47383 27704 9214 10465 403077 274815 104983 23279 368683 193951 167436 7296 850483 676923 149568 23992 195169 180310 13612 1247 67123 38560 24737 3826 17985 11735 5255 995 213248 129225 76047 7976 133085 110269 22816 FAMILY ASSISTANCE 545148 541725 3423 FOOD 483248 469695 10240 3313 PROGRAM EXPENSE 314234 311771 2349 114 HOMEMAKER TRAVEL 229356 229356 0 579409 461840 117569 28206149 22749891 4717847 738411 725936 318708 195174 95769 2738192 3133847 158604 207168 464687 514569 5248976 3374618 1866897 1874358 18917294 19928177 3371784 3964343 28438568 30036939 1349115 1536078 351716 335866 949 58879 49490 1760659 1921434 X 19532398 21371121 5684470 5272481 1461041 1471903 26677909 28115505 28438568 30036939 X -321513 1678242 -180 81047 X 0 1 X 1 1 1 X 4193962 4429603 5543489 5173632 5739496 25080182 4193962 4429603 5543489 5173632 5739496 25080182 1128645 23951537 55113 32379 71903 99275 71300 329970 166601 181700 99770 150250 204114 802435 26212587 103047846 0.91370 0.89720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: DURING FY 2013, JF&CS CONTRACTED WITH ADS VENTURES TO ADVISE MANAGEMENT ON LEGISLATIVE ISSUES RELATED TO THE WORK THAT OUR AGENCY PERFORMS IN THE AREAS OF NURSING, HOMECARE, DISABILITY AND MENTAL HEALTH SERVICES. ADS ALSO ARRANGED FOR JF&CS MANAGEMENT TO MEET WITH AND DISCUSS OUR WORK WITH ELECTED OFFICIALS ON THE STATE AND NATIONAL LEVEL. 0 1 X 2468394 10862 301612 78912 93120 2608836 3781118 172005 236513 90932 1630310 2468394 3196554 654555 7013 77004 3781118 3480359 17263 128457 100432 329093 3196554 3334472 40929 104958 3480359 0.00000 0.56420 0.43580 1 0 3017455 1442204 1575251 79846 28523 51323 2151675 1903891 247784 0 1874358 JEWISH COMMUNITY ENDOWMENT POOL, LP 19928177 F 19928177 SECURITY DEPOSITS 68400 BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 1048768 DUE FROM JEWISH FAMILY & CHILDREN'S FOUNDATION 2180311 DUE FROM JEWISH FAMILY SERVICE OF WORCESTER INC 294630 INVESTMENT IN AFFILIATE 372234 3964343 X 30458450 1571165 232291 1803456 28654994 -770358 -770358 27884636 29172034 1072962 1072962 28099072 107077 107077 28206149 PART IV, LINE 2B: THE ORGANIZATION OPERATES THE NEW AMERICAN PROGRAM THAT RECEIVES FUNDS FROM INDIVIDUALS SPONSORING THE SETTLEMENT OF EMIGRANTS FROM COUNTRIES COMPRISING THE FORMER SOVIET UNION AND DISBURSES THESE MONIES TO THE EMIGRANTS UPON THEIR ARRIVAL. THE ORGANIZATION ALSO OPERATES A GUARDIANSHIP ACCOUNT AND HOLDS CLIENT FUNDS CENTRALLY UNTIL THEY CAN BE DISBURSED TO INDIVIDUAL CLIENT ACCOUNTS. THE ORGANIZATION ALSO OPERATES A REP-PAYEE ACCOUNT FOR SOME CLIENTS WITH DISABILITIES AND HOLDS THOSE CLIENT FUNDS CENTRALLY UNTIL THEY CAN BE DISBURSED TO INDIVIDUAL CLIENT ACCOUNTS. THE ORGANIZATION ALSO ADMINISTERS A POOLED TRUST. THE POOLED TRUST FUNDS ARE MAINTAINED BY CJP. JF&CS ISSUES CHECKS TO PAY CLIENT BILLS AND QUARTERLY RECEIVE A CHECK FROM CJP TO COVER ALL MONIES THAT WERE PAID OUT. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION USES ITS ENDOWMENT FUNDS TO SUPPORT ITS MISSION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 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 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 78,778. CHANGE IN CASH SURRENDER VALUE OF DONATED LIFE INSURANCE POLICY 2,269. GAIN ON INTEREST SWAP AGREEMENT REPORTED ON JEWISH FAMILY AND CHILDREN'S FDN 151,244. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B -412,664. DIRECT RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B -357,694. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT DIRECT EXPENSES REPORTED ON FORM 990, PART VIII, LINE 8B 412,664. EXPENSES REPORTED ON JEWISH FAMILY AND CHILDREN'S FOUNDATION TAX RETURNS 302,604. DIRECT RENTAL EXPENSES REPORTED ON FORM 990, PART VIII, LINE 6B 357,694. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL MANAGEMENT FEE NETTED WITH GAINS FROM INVESTMENTS ON AUDITED FS 107,077. 1 RUSSIA AND THE NEWLY INDEPENDENT STATES 0 0 PROGRAM SERVICES EDUCATIONAL ASSISTANCE, PARENTAL SUPPORT AND THERAPIES FOR HANDICAPPED INDIVIDUALS. 36200 0 0 0 0 0 0 36200 0 36200 RUSSIA & THE NEWLY INDEPENDENT STATES EDUCATIONAL ASSISTANCE, PARENTAL SUPPORT AND THERAPIES FOR HANDICAPPED INDIVIDUALS. 36200 WIRE TRANSFER 1 1 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: 1) AN ANNUAL BUDGET IS CREATED PRIOR TO THE START OF EACH NEW FISCAL YEAR. THIS BUDGET IS SHARED WITH JF&CS AND MONITORED QUARTERLY. 2) THERE IS ON-GOING CONTACT AND COMMUNICATION THROUGH OUT THE YEAR WITH THE FOREIGN ORGANIZATION. 3) THE FOREIGN ORGANIZATION IS REQUIRED TO SUBMIT PROJECT REPORTS TO JF&CS SEVERAL TIMES A YEAR AND IS REQUIRED TO SUBMIT DETAILS ON ANY QUESTIONS RAISED BY THOSE PROJECT REPORTS. 4) AT LEAST TWICE A YEAR, AN INDIVIDUAL ASSOCIATED WITH THE PROGRAM MAKES AN ON-SITE VISIT TO THE ORGANIZATION TO MONITOR THE PROGRAM. ANY CONCERNS RAISED WOULD BE FORWARDED TO JF&CS IF THE PERSON DOING THE ON-SITE MONITORING IS NOT AN EMPLOYEE OF JF&CS. BENEFIT DINNER 845233 775233 70000 26150 87428 8000 102221 CHAI EVENT 227450 209050 18400 9110 50065 60020 2 297775 282100 15675 4435 18425 1347 45463 1370458 1266383 104075 39695 155918 9347 207704 412664 -308589 X X X 0 0 0 0 0 0 0 0 0 RIMMA ZELFAND 207114 0 23285 0 7321 0 4095 0 16984 0 258799 0 0 0 A KEENE METZGER 171316 0 16205 0 4856 0 3610 0 20927 0 216914 0 0 0 ALAN JACOBSON 160847 0 9300 0 500 0 3361 0 1494 0 175502 0 0 0 IRA SCHOR 143994 0 13129 0 1945 0 2896 0 3799 0 165763 0 0 0 JONATHAN KAPPEL 181766 0 20000 0 625 0 0 0 2513 0 204904 0 0 0 ELLEN LASH 133095 0 6438 0 738 0 2063 0 11738 0 154072 0 0 0 ANNA KESHISHYAN 135620 0 0 0 0 0 0 0 18172 0 153792 0 0 0 X 248103 FMV 0 0 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS OR CONTRIBUTORS IS NOT DETERMINABLE DUE TO THE LARGE QUANTITY OF FOOD DONATED BY MULTIPLE DONORS TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN 2013 AND THE FOLLOWING ARE THE CHANGES: - A PROVISION WAS ADDED STATING THAT THE BOARD MAY ADOPT AND ALTER THE SEAL OF CORPORATION. - ANNUAL MEETINGS AND SPECIAL MEETINGS SECTIONS WERE MODIFIED REMOVING REFERENCES TO SPECIFIC DATES. - THE DEFINITION OF A "QUORUM" CHANGED FROM ONE HALF OF THE MEMBERS TO A MAJORITY OF THE MEMBERS. THE DEFINITION OF A "VOTE" CHANGED FROM A MAJORITY OF THE DIRECTORS TO 67% OF THE DIRECTORS. - THE DEFINITION OF "MEETING NOTICE" CHANGED FROM SEVEN DAYS TO REASONABLE AND SUFFICIENT NOTICE DEFINED BYT HE METHOD OF COMMUNICATIONS; 72 HOURS BY U.S. POSTAL SERVICE, 48 HOURS BY ELECTRONIC MAIL, AND 24 HOURS IN PERSON OR BY TELEPHONE. A "WAIVER OF NOTICE" CLAUSE WAS ADDED. - THE "REMOVAL OR SUSPENSION" OF A DIRECTOR CHANGED FROM THREE-FOURTHS VOTE TO A MAJORITY VOTE OF THE FULL BOARD. - A "RESIGNATION" CLAUSE WAS ADDED. - A "CONFLICT OF INTEREST POLICY" PROVISION WAS ADDED. - A "PATIENT CARE ASSESSMENT COMMITTEE" PROVISION WAS ADDED. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT FORM 990 IS APPROVED BY THE TREASURER ON BEHALF OF THE BOARD. ONCE JF&CS'S FORM 990 IS FINALIZED, JF&CS 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 JF&CS 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 1, 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 12C EVERY 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 15 THE COMPENSATION COMMITTEE 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 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, THE FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION THE FORM 990 IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST 78,778. CHANGE IN CASH SURRENDER VALUE OF DONATED LIFE INSURANCE POLICY 2,269. TOTAL NUMBER OF VOLUNTEERS FORM 990, PART I, LINE 6: VOLUNTEERS ARE RECORDED IN THE VOLGISTICS DATABASE AND WE UTILIZED 2,365 VOLUNTEERS IN FY13. VOLUNTEERS HELP AT JF&CS IN MANY WAYS. MEN AND WOMEN OF ALL AGES AND BACKGROUNDS GENEROUSLY GIVE THEIR TIME, ENERGY, AND EXPERIENCE TO HELP ISOLATED SENIORS, NEW PARENTS, RECENTLY ARRIVED IMMIGRANTS, PEOPLE WITH DISABILITIES, AND OTHERS IN NEED. VOLUNTEERS ALSO PROVIDE PROFESSIONAL ASSISTANCE WITH VARIOUS ADMINISTRATIVE PROJECTS AT THE AGENCY'S OFFICE IN WALTHAM. MANY VOLUNTEER OPPORTUNITIES EXIST, AND NEW OPPORTUNITIES ARISE REGULARLY TO MEET THE NEEDS OF OUR CLIENTS AND PROGRAMS. JEWISH FAMILY & CHILDREN'S FOUNDATION INC 1430 MAIN STREET WALTHAM MA 02451 233124450 HOLDS BUSINESS PROPERTY MA 501(C)(3) LINE 11B, II JEWISH FAMILY & CHILDREN'S SERVICE INC 1 JEWISH FAMILY SERVICE OF WORCESTER INC 646 SALISBURY STREET WORCESTER MA 01609 042104350 SOCIAL SERVICES MA 501(C)(3) LINE 7 JEWISH FAMILY & CHILDREN'S SERVICE INC 1 CHARITABLE REMAINDER TRUST (1) CHARITABLE TRUST MA JEWISH FAMILY & CHILDREN'S SERVICE T 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 0 1 1 JEWISH FAMILY SERVICE OF WORCESTER INC R 233833 BOOK JEWISH FAMILY SERVICE OF WORCESTER INC L 99600 BOOK JEWISH FAMILY AND CHILDREN'S FOUNDATION INC P 345358 BOOK