2014-05-13T08:20:25-07:00 2013-06-30 MCGLADREY LLP 1001 LAKESIDE AVE SUITE 200 CLEVELAND OH 441141152 990 2012-07-01 340714630 BELLEFAIRE JEWISH CHILDREN'S BUREAU BELL 2169322800 22001 FAIRMOUNT BLVD SHAKER HEIGHTS OH 44118 ADAM JACOBS 2169322800 2014-05-13 true ZACHARY FORTSCH 2165231900 2014-05-10 2012 2015-11-30 17:44:51Z ADAM JACOBS SAME AS ABOVE SHAKER HEIGHTS OH 44118 35609561 false X www.bellefairejcb.org X 1868 OH BELLEFAIRE JCB OFFERS AN ARRAY OF SERVICE INCLUDING RESIDENTIAL TREATMENT, OUTPATIENT COUNSELING, FOSTER CARE, ADOPTION AND AUTISM SERVICES. PROVIDING EXECEPTIONAL CARE AND ADVOCACY TO ENHANCE THE PHYSICAL, EMOTIONAL AND INTELLECTUAL WELL BEING OF CHILDREN, YOUNG ADULTS AND THEIR FAMILIES. 40 40 747 325 0 2889248 2933173 30017416 31330835 482850 431837 -60842 270908 33328672 34966753 1529508 1436610 0 22346078 22988405 0 431835 9762435 9877367 33638021 34302382 -309349 664371 38756089 41909486 14773351 12240139 23982738 29669347 BELLEFAIRE JCB OFFERS AN ARRAY OF SERVICE INCLUDING RESIDENTIAL false false 11662381 672140 11783164 RESIDENTIAL AND GROUP TREATMENT: BELLEFAIRE JCB PROVIDES FOUR LEVELS OF RESIDENTIAL TREATMENT: SECURED INTENSIVE, TRANSITIONAL LIVING, INDEPENDENT LIVING, AND RESIDENTIAL SERVICES FOR YOUTH WITH AUTISM SPECTRUM DISORDER. OUR CLIENTS HAVE A RANGE OF EMOTIONAL AND BEHAVIORAL HEALTH ISSUES. THEY ALSO FACE A VARIETY OF CHALLENGES RESULTING FROM ABUSE, NEGLECT, CHEMICAL DEPENDENCY AND MENTAL HEALTH CONCERNS. ALL OF OUR RESIDENTIAL PROGRAMS UTILIZE A MULTIDISCIPLINARY APPROACH TO ADDRESS THE COMPLEX NEEDS OF EACH CHILD AND TO BUILD UPON HIS OR HER INDIVIDUAL STRENGTHS. BELLEFAIRE PROVIDED OVER 31,500 BED DAYS TO APPROXIMATELY 166 CHILDREN THROUGH ITS RESIDENTIAL PROGRAMS. 8173125 7905192 COMMUNITY SERVICE & OUTPATIENT COUNSELING: THIS DIVISION PROVIDES EFFECTIVE AND CARING TREATMENT FOR CHILDREN, YOUTH AND FAMILIES WHO ARE EXPERIENCING A VARIETY OF MENTAL HEALTH PROBLEMS. SERVICES ARE TAILORED TO FIT EACH CHILD AND FAMILY AND ARE PROVIDED BY PROFESSIONALLY LICENSED AND TRAINED STAFF MEMBERS. SERVICES INCLUDE: AOD COUNSELING, COUNSELING, PSYCHOTHERAPY, TESTING AND ASSESSMENT. BJCB PROVIDES SERVICES COVERING A BROAD RANGE OF BEHAVIORAL CHALLENGES INCLUDING DEPRESSION, DIVORCE, ABU 8773215 8773215 EDUCATION: PROVIDING A NATIONALLY RECOGNIZED SET OF SERVICES FOR CHILDREN AND YOUTH WITH AUTISM SPECTRUM DISORDER AS WELL AS EDUCATION AND MENTORING PROGRAMS FOR NORMALLY DEVELOPING CHILDREN, YOUTH AND THEIR FAMILIES. MONARCH CENTER FOR AUTISM: ESTABLISHED IN 2000, THE MONARCH SCHOOL HAS QUICKLY BECOME A NATIONALLY RECOGNIZED LEADER IN AUTISM TREATMENT. OHIO'S FIRST CHARTERED, NON-PUBLIC SCHOOL FOR AUTISM, MONARCH PROVIDES AN IDEAL SPECIAL EDUCATION EXPERIENCE WHERE EVEN THOSE WITH THE MOST SEVE 2158025 764470 2283780 FOSTER CARE AND ADOPTION:THE FOSTER CARE PROGRAM PROVIDES SAFE FOSTER HOMES FOR YOUTH WHO HAVE BEEN ABUSED, NEGLECTED, TRAUMATIZED, AND HAVE MENTAL HEALTH ISSUES. BELLEFAIRE OFFERS SEVERAL LEVELS OF FOSTER CARE: TRADITIONAL, SPECIALIZED AND THERAPUTIC. TRAUMATIZED, AND HAVE MENTAL HEALTH ISSUES. BELLEFAIRE OFFERS SEVERAL LEVELS OF FOSTER CARE: TRADITIONAL, SPECIALIZED AND THERAPUTIC. TRAUMATIZED, AND HAVE MENTAL HEALTH ISSUES. BELLEFAIRE OFFERS SEVERAL LEVELS OF FOSTER CARE: TRADITIONAL, SPECIAL 2158025 764470 2283780 30766746 true true false true false false false false false true true true false false true true true true false false false false false false true false false false true true false false false false false false false false true false false false false true true true false true 94 0 true 747 true false false false false false true true false false false false X 40 40 false false false false true true true true true false false true true true true true true false false false OH X THOMAS BROWNE 2169322800 22001 FAIRMOUNT BLVD SHAKER HTS OH 44118 ALLY ABRAMS 1.00 X 0 0 0 DAN AUSTRIAN 1.00 X 0 0 0 SUSAN BLOCK 1.00 X 0 0 0 MARC BYRNES 1.00 X 0 0 0 JERI CHAIKIN 1.00 X 0 0 0 LOREN CHYLLA 1.00 X 0 0 0 BETH DERY 1.00 X 0 0 0 STEVEN EISENBERG 1.00 X 0 0 0 BOB ENGLANDER 1.00 X 0 0 0 JULIE HERTZER 1.00 X 0 0 0 DEBORAH JOSEPH 1.00 X 0 0 0 DAVID KATZ 1.00 X 0 0 0 ADAM KAUFMAN 1.00 X 0 0 0 JENNIFER KORACH 1.00 X 0 0 0 BETSY KRANTZ 1 X ED KRAUS 1 X SCOTT LICHTENSTEIN 1 X MARK MUNSELL 1 X SHARI PERLMUTER 1 X DANIEL POLSTER 1 X STEVE SALTZMAN 1 X SONNI SENKFOR 1 X SUSAN SILVERBERG 1 X DIANE SINGER 1 X STEVE WEITZNER 1 X 225274 646400 172388 2 false true false ELLEN ROSENBLATT 24108 WOODWAY RD BEACHWOOD OH 44122 PSYCHIATRIC SERVICES 100655 JENNIFER ROSENBERG 3927 WEST ASH ORANGE VILLAGE OH 44122 PSYCHIATRIC SERVICES 136013 2 516427 131949 648791 1636006 95343 2933173 BOARD AND CARE 623000 12077224 EDUCATION 611110 9358198 MEDICAID 624100 8561232 THERAPEUTIC SERVICE 624100 1334181 31330835 305221 305221 76307 76307 271724 573220 -301496 -301496 -301496 80118 92765 46267 33851 92765 126616 92765 33851 958 131949 23321 -22363 -22363 RECORD FEES/FOSTER PARENT TRAINING 900099 39213 39213 MISCELLANEOUS 900099 479247 479247 518460 34966753 31942060 91520 1436610 1436610 17033721 16976509 54588 2624 1059222 1020326 38658 238 3097595 2945774 144308 7513 1797867 1760554 37061 252 191141 140696 50445 0 89526 0 89526 0 151570 151570 0 0 122829 0 121329 1500 93572 64740 4942 23890 574020 550288 11500 12232 578637 460631 116477 1529 1133176 1019629 109973 3574 410525 388464 21611 450 4917121 2559179 1999881 358061 919109 740528 175668 2913 165707 153958 11749 0 STAFF DEVELOPMENT 161117 138431 21503 1183 BANK/CREDIT CARD FEES 99330 32569 66761 0 BAD DEBT EXPENSE 148672 148672 0 0 121315 77618 27821 15876 34302382 30766746 3103801 431835 3503856 5231051 79266 181685 3954668 3573619 253252 310756 440975 153099 36035250 24647073 11347260 11388177 17514189 19316854 1662623 1754245 38756089 41909486 13097195 10840717 57269 57863 1068453 789947 550434 551612 14773351 12240139 X 16935493 22294660 4750437 4986257 2296808 2388430 23982738 29669347 38756089 41909486 X 664371 1726248 3295990 X X false true X true true true X 3851806 2486183 3597649 2889248 2921000 15745886 3851806 2486183 3597649 2889248 2921000 15745886 15745886 853326 708508 615504 590865 653252 3421455 518460 518460 19685801 0.79990 0.82110 X 0 0 0 PT II LINE 17A:; OTHER INCOME PART II, LINE 10; DESCRIPTION: RECORD FEES; 2012: 39213.; DESCRIPTION: MISCELLANEOUS; 2012: 479247.; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 151570 151570 false Pt II-B Line 1i BELLEFAIRE JCB PAYS MCKENNA, LONG & ALDRIDGE LLP, CJR GROUP, WILLIAM BLAIR CO. AND TAYLOR UHE LLC TO PROVIDE FEDERAL AND STATE LOBBYING ACTIVITIES. 936707 55229 991936 998446 -43230 18509 936707 867759 225 180019 49557 998446 514905 263334 89520 867759 688878 650 -139911 34712 514905 0.36070 0.63930 true false 325173 325173 29645315 20499253 9146062 3919015 3269903 649112 2145747 877917 1267830 11388177 JEWISH FEDERATION-POOLED INVESTMENT FUNDS 18866850 F INVESTMENT IN AFFILIATE-MTT 450004 C 19316854 PAYABLE TO THIRD PARTY PAYORS 534169 CHARITABLE GIFT ANNUITIES 2050 MISCELLANEOUS LIABILITIES 15393 551612 X 37419820 1726248 726819 2453067 34966753 34966753 34927619 625237 625237 34302382 34302382 Pt V Line 4 THE INTENDED USE OF BELLEFAIRE JCB'S ENDOWMENT FUND IS THE CONTINUED FUNDING OF BELLEFAIRE'S PROGRAMS AND OTHER CAPITAL NEEDS. Pt X Line 2 THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE FOR HOW UNCERTAIN INCOME TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION O TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OFF PREPARING TAX RETURNS TO DETERMINE WHETHER THE POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED WHEN CHALLENGED OR WHEN EXAMINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLDS WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE AND A THE CURRENT YEAR. FOR THE YEAR END JUNE 30, 2013, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS. Pt XI Line 2d DAY HABILITATION REPORTED ON 990EZ FOR MONARCH LIFEWORKS 51,787 CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUSTS 91,622 RENTAL EXPENSES 573,220 FUNDRAISING EXPENSES 10,190 TOTAL TRANSFERED TO PART XI LINE 2D 726,819 Pt XII Line 2d RENTAL EXPENSE INCLUDED IN STATEMENT OF REVENUE 573,220 MONARCH LIFEWORKS PROGRAM EXPENSES ON MONARCH LIFEWORKS 990EZ 52,017 TOTAL TRANSFERRED TO PART XII LINE 2D 625,237 BIATHALON 132907 131949 958 5783 75 17463 132907 131949 958 5783 75 17463 23321 -22363 true PAYMENT TO FOSTER CARE PARENTS 74 754936 ACTUAL PAYMENT TO FOSTER CARE PARENTS FOOD FOR CLIENTS 195 397202 ACTUAL FOOD FOR CLIENTS IN RESIDENCE RECREATIONAL ACTIVITIES FOR CLIENTS 195 28874 ACTUAL RECREATIONAL ACTIVITIES FOR CLIENTS RENT AND UTILITIES FOR CLIENTS 195 81449 ACTUAL RENT AND UTILITIES FOR CLIENTS HOUSEHOLD SUPPLIES FOR CLIENTS 195 10754 ACTUAL HOUSEHOLD SUPPLIES FOR CLIENTS PERSONAL HYGIENE SUPPLES FOR CLIENTS 195 57753 ACTUAL PERSONAL HYGIENE SUPPLES FOR CLIENTS CLOTHING FOR CLIENTS IN RESIDENCE 195 8683 ACTUAL PERSONAL HYGIENE SUPPLES FOR CLIENTS GRADUATION EXPENSES OF CLIENTS 10 3327 ACTUAL GRADUATION EXPENSES OF CLIENTS TRANSPORTATION OF CLIENTS 195 78848 ACTUAL TRANSPORTATION OF CLIENTS PAYMENT TO CLIENTS FOR WORK PERFORMED 42 4250 ACTUAL PAYMENT TO CLIENTS FOR WORK PERFORMED REIMBURSEMENT TO BIRTH PARENTS 5 9534 ACTUAL REIMBURSEMENT TO BIRTH PARENTS EDUCATIONAL ASSISTANCE FOR CLIENTS 2 1001 ACTUAL EDUCATIONAL ASSISTANCE FOR CLIENTS Pt I Line 2 OHTER ASSISTANCE IS MONITORED THROUGH INVOICES AND EXPENSE REPORTS THAT ARE SUBMITTED BY EMPLOYEES, FOSTER PARENTS AND COMPANIES THAT PROVIDE SERVICES OR SUPPLIES. EACH INVOICE AND EXPENSE REPORT IS APPROVED BY THE APPROPRIATE SUPERVISOR BEFORE IT IS PAID. Pt III, col (b) AN ACTUAL COUNT OF RECIPIENTS IS DONE FOR EACH TYPE OF ASSISTANCE. X X X false true false false false false false true false ADAM JACOBS 346262 40000 7619 64422 31303 489606 THOMAS BROWNE 226633 18250 7636 37833 13198 303550 5416 Pt I Line 4b ADAM JACOBS ACCRUED DEFERRED COMPENSATION OF 64,422 FOR A SUPPLEMENTAL NON-QUALIFIED 457(F) PLAN. TOM BROWNE ACCRUED DEFERRED COMPENSATION OF 37,833 FOR A SUPPLEMENTAL NON-QUALIFIED 457(F) PLAN. Pt I Line 7 BONUSES ARE DISCRETIONARY BASED UPON EVALUATION OF ANNUAL PERFORMANCE. PART 1 QUESTION 3 THE PRESIDENT OF BELLEFAIRE JEWISH CHILDREN'S BUREAU IS PAID THROUGH WINGSPAN CARE GROUP, THE PARENT COMPANY. HIS COMPENSATION IS ESTABLISHED THROUGH THE EXECUTIVE COMMITTEE OF WINGSPAN CARE GROUP AND APPROVED BY THE BOARD OF WINGSPAN CARE GROUP. X MISC DONATION 28 95343 MARKET PRICE false false false Pt XI CHANGE IN VALUE OF PERPETUAL TRUSTS: 91,622 PENSION LIABILITY ADJUSTMENT: 3,194,178 FUNDRAISING EXPENSES: 10,190 TOTAL TO FORM 990, PART XI LINE 9 3,295,990 Pt VI, Line 1a THE EXECUTIVE COMMITTEE OF THE BOARD HAS BEEN DELEGATED TO ACT ON THE BOARDS BEHALF IN BETWEEN MEETINGS. Pt VI, Line 11b THE PRELIMINARY 990 IS REVIEWED BY THE DIRECTOR OF ACCOUNTING, THE CHIEF FINANCIAL OFFICER AND MCGLADREY LLP. IT IS THEN REVIEWED BY THE PRESIDENT AND THE FINANCE COMMITTTEE PRIOR TO FILING. A COPY IS MADE ALSO AVALIABLE TO THE BOARD PRIOR TO BEING FILED. Pt VI, Line 12c BELLEFAIRE'S CONFLICT OF INTEREST POLICY REQUIRES THAT ON AN ANNUAL BASIS EACH BOARD MEMBER COMPLETES A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THIS STATEMENT IS DISTRIBUTED AND COLLECTED BY THE CHAIR OF THE RISK MANAGEMENT COMMITTEE OF THE BOARD AND IS MAINTAINED IN THAT OFFICE. EACH DISCLOSURE STATEMENT THAT CONTAINS A "YES" ANSWER TO ANY ONE OR MORE QUESTIONS IS GIVEN TO THE COMPANY PRESIDENT AND BOARD PRESIDENT WHO BRINGS THE MATTER, IF MATERIAL, TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE DETERMINES IF A CONFLICT EXISTS AND IF IT IS MATERIAL. Pt VI, Line 15a AN INDEPENDENT EXECUTIVE COMMITTEE WAS FORMED FROM THE BOARD THAT MONITORS SALARIES FOR PRESIDENTS OF LIKE ORGANIZATIONS. BASED ON THIS ANALYSIS, THE COMPENSATION FOR THE PRESIDENT WAS DETERMINED. THE SALARY OF THE PRESIDENT IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD ANNUALLY. Pt VI, Line 19 THE FINANICAL RECORDS ARE MADE AVAILABLE TO THE PUBLIC DURING Form 990, Part III, Line 4d FOSTER CARE AND ADOPTION:THE FOSTER CARE PROGRAM PROVIDES SAFE FOSTER HOMES FOR YOUTH WHO HAVE BEEN ABUSED, NEGLECTED, 2158025. 764470. 2283780. NORMAL BUSINESS HOURS AT THE OFFICES OF BELLEFAIRE JEWISH CHILDRENS BUREAU, 22001 FAIRMOUNT BLVD, SHAKER HTS, OH 44118. THE COMPANY'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST. Pt XII, Line 2c THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. Pt VI, Line 6 WINGSPAN CARE GROUP IS THE SOLE MEMBER OF BELLEFAIRE JEWISH CHILDREN'S BUREAU, CUYAHOGA CONNECTIONS AND APPLEWOOD CENTERS. Pt VI, Line 7a WINGSPAN CARE GROUP HAS THE POWER TO ELECT MEMBERS TO THE GOVERNING BODY OF BELLEFAIRE JEWISH CHILDREN'S BUREAU. Pt VI, Line 7b WINGSPAN CARE GROUP HAS THE POWER TO APPROVE ALL DECISIONS MADE BY THE GOVERNING BODY OF BELLEFAIRE JEWISH CHILDREN'S BUREAU. APPLEWOOD CENTERS 10427 DETROIT AVE CLEVELAND OH 44102 340714571 SOCIAL SERVICES OH 501(C)(3) LINE 7 WINGSPAN CARE GROUP false WINGSPAN CARE GROUP 22001 FAIRMOUNT BLVD SHAKER HTS OH 44118 562327939 MANAGEMENT SERVICES OH 501(C)(3) LINE 11A, I NA false CUYAHOGA CONNECTIONS 22001 FAIRMOUNT BLVD SHAKER HTS OH 44118 201523856 ADVOCACY SERVICES OH 501(C)(4) N/A WINGSPAN CARE GROUP false MONARCH LIFEWORKS 22001 FAIRMOUNT BLVD SHAKER HEIGHTS OH 44118 461509517 SOCIAL SERVICES OH 501(C)(3) LINE 7 BELLEFAIRE JEWISH CHILDREN'S BUREAU false MONARCH TEACHING TECHNOLOGIES 20600 CHAGRIN BLVD SHAKER HTS OH 44118 204182001 SOFTWARE DEVELOPMENT DE WINGSPAN CARE GROUP C -62569 51008 0.04700 true false false false false false false false false false false false true true true false false false false MONARCH LIFEWORKS n 170772 ACTUAL