2014-11-14T11:42:51-08:00 2013-12-31 ONISKO & SCHOLZ LLP 5000 E SPRING ST STE 200 LONG BEACH CA 908155215 990 2013-01-01 952407026 JEWISH FEDERATION AND FAMILY SERVICES OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY IRVINE CA 92603 Shalom Elcott President & CEO 2014-11-14 true Paul P Scholz CPA P00292985 5624203100 2013 2015-11-30 17:44:51Z Shalom Elcott 1 FEDERATION WAY 210 IRVINE CA 92603 7625593 false false X JEWISHORANGECOUNTY.ORG X 1966 CA The organization brings together the people, the partners and the resources to care for people in need, to build a vibrant community and to sustain and enhance Jewish life. 48 46 52 800 0 5554035 6863217 129731 135286 73496 90675 -67106 -25405 5690156 7063773 1525662 1474863 0 2414752 2781464 0 347134 1671160 2082598 5611574 6338925 78582 724848 5630258 6474556 458224 391103 5172034 6083453 X The mission of the organization is to bring together the people, the partners and the resources to care for people in need, to build a vibrant community and to sustain and enhance Jewish life. The organization supports Jewish education for all ages; lifelines for people in crisis; transportation, care and connections for seniors; campus and community leadership development; thriving Jewish culture in Orange County; and strong bonds with the community in Israel. JFFS provides our community members with numerous options for service, philanthropy and leadership, and offers a range of human services and educational opportunities. false false 2249741 157531 Community Outreach Grants and Programs built leadership on our college campuses through advocacy training, mentoring, conferences and experimental learning serving 3 college campuses in Orange County, supporting 18 student programs, and assisting 35 students with grants. Outreach programs also enable members of our community to explore a range of Jewish cultural activities for all ages, such as the annual community-wide Israel Expo event which had more than 10,000 attendees. Outreach programs also connect our community with Jews in need through the United States and overseas and provides our congregations with support for innovative outreach programming. JFFS supported 9 congregational programs with grants. 1745242 108043 135286 Social service grants and programs ensure the quality of life for most vulnerable members of the community: seniors (for whom grants underwrite transportation, home care, and social programs to maintain seniors' and Holocaust survivors' connection to the Jewish community); children and adults with special needs (physical disabilities, Down Syndrome, autism, and other developmental challenges); individuals and families in crisis (who benefit from financial empowerment programs, counseling, case management and emergency support). JFFS served 4,700 clients in 2013; 1,168 clients received assistance through the Lifelines program, which includes crisis case management, information and referral, Adopt a Family program, emergency financial assistance and chaplain services. Of those, we provided 133 people in critical need with direct financial assistance for emergency housing, food or medication. 173 Holocaust survivors received care management, assistance applying for restitution, and socialization programming to help them cope with the challenges of aging.Of those, 43 received direct reimbursement for 15,043 hours of home care services. Our Career Coaching program provided services to 85 individuals, 73 of whom received a comprehensive package of career and financial coaching. 1,346 counseling sessions and 675 workshops, support groups and classes were provided.(Revenue number above does not include pledge revenue or third-party grants) 1468356 1264213 Education Programs and Grants: Programs to support Jewish education span all ages and denominations in our community. Education grants support camperships and preschool scholarships for Jewish children; after-school and summer education programs for youth and teens; Jewish day schools whose student population range from kindergarten through 12th grade; Jewish identity and leadership preparation for teens; adult Jewish learning programs; and continuing Jewish education for seniors. JFFS awarded 267 educational grants to applicants with an average grant of $534 per recipient and funded 97% of all applicants. PJ Library, a preschool program, awarded 12 books per year to 1096 households with preschool children. 79 volunteers involved in Reading Partners, a volunteer-led literacy program in 72 K-3 classrooms in 16 Orange County public schools, helped children learn to read, so they can read to learn. 48772 5512111 true true false false false false false false false true true false false true true true true false false false false false false false true false false true true true false false false false false false false false false false false true false false false false false false false false false true 48 0 true 52 true false false false false false false true true false 0 false false false false false false false false false false X 48 46 true false false false true true true true true false false true true true true true true true true false X X X Andrew Breslow 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 Yael Aronoff Director 0.40 0.00 X 0 0 0 David Weinberg Vice Chair 2.00 0.00 X X 0 0 0 Jodi Greenbaum Ex-officio 0.40 0.00 X 0 0 0 Kenneth Beard Vice Chair 3.00 0.00 X X 0 0 0 Aaron Dishon Director 0.40 0.00 X 0 0 0 Frank Ellis Vice Chair 2.00 0.00 X X 0 0 0 Steven Fainbarg Director 0.40 0.00 X 0 0 0 Philip Waldman Vice Chair 2.00 0.00 X X 0 0 0 Lauren Klein Vice Chair 0.40 0.00 X X 0 0 0 Lisa Grier Vice chair 0.40 0.00 X X 0 0 0 Blossom Siegel Vice Chair 1.00 0.00 X X 0 0 0 Lillian Heller Conrad Director 0.40 0.00 X 0 0 0 Cindy Furst Director 0.40 0.00 X 0 0 0 Sam Wyman Director 0.40 0.00 X 0 0 0 Ann Miller Vice Chair 1.00 0.00 X X 0 0 0 Debbie Margolis Cairman of BOD 4.00 0.00 X X 0 0 0 John-Aaron Lenhert Director 0.20 0.00 X 0 0 0 Susan Levinstein Director 0.20 0.00 X 0 0 0 Gary Lobel Director 0.20 0.00 X 0 0 0 Daniel Koblin Vice chair 1.00 0.00 X X 0 0 0 Carl Katz Director 0.20 0.00 X 0 0 0 Peter Macdonald Director 0.20 0.00 X 0 0 0 Reuven Mintz Director 0.20 0.00 X 0 0 0 Melvin Lipson Director 0.20 0.00 X 0 0 0 Michelle Prescott Director 0.20 0.00 X 0 0 0 Lori Reznick Vice Chair 1.00 0.00 X X 0 0 0 Amy Rousso Vice Chair 1.00 0.00 X X 0 0 0 James Weiss Secretary 1.00 0.00 X X 0 0 0 Mark Berman Director 0.20 0.00 X 0 0 0 Gideon Bernstein community leade 0.20 0.00 X 0 0 0 Pamela Chozen Director 0.20 0.00 X 0 0 0 Michael Shapiro Director 0.20 0.00 X 0 0 0 Henry Cohen Director 0.20 0.00 X 0 0 0 Gerald Werksman Ex-officio 0.40 0.00 X 0 0 0 Gali Glantz Director 0.20 0.00 X 0 0 0 Dr Jeff Glass Director 0.20 0.00 X 0 0 0 Howard Mirowitz Treasurer 1.00 0.00 X X 0 0 0 Michael Stone Vice chair 1.00 0.00 X X 0 0 0 Scott Sussman Director 0.20 0.00 X 0 0 0 Susan Tuchler Director 0.20 0.00 X 0 0 0 Dr Harold Kravitz Board emeritus 0.20 0.00 X 0 0 0 Deborah Siminou Director 0.20 0.00 X 0 0 0 Bernie Labowitz Director 0.20 0.00 X 0 0 0 Michael Reznick Vice chair 1.00 0.00 X X 0 0 0 Louis Weiss ex-officio 0.20 0.00 X 0 0 0 Stuart Wolfe Director 0.20 0.00 X 0 0 0 Shalom Elcott President & CEO 40.00 0.00 X 247503 0 53771 Denise Mailman CFO 40.00 0.00 X 85360 0 12055 Jonathan Kaufman Chief Development 40.00 0.00 X 160000 0 4043 Kathleen Mellon Community Planning 40.00 0.00 X 115827 0 17207 608690 87076 3 false true false 0 191839 407613 6263765 567900 6863217 Care management 16860 16860 Counseling service 45657 45657 Senior transportation 72769 72769 135286 90387 90387 0 0 0 287721 287433 288 288 288 208736 191839 274387 -65651 -65651 0 0 OTHER REVENUE 900099 40246 40246 40246 7063773 175532 25024 1225566 1225566 249297 249297 0 0 398690 249858 40392 108440 0 2000282 1876437 34197 89648 74647 68621 2009 4017 136464 134062 659 1743 171381 152923 5073 13385 0 975 975 176255 67005 92330 16920 0 0 0 16486 14711 488 1287 0 0 117641 45088 61833 10720 0 168508 50071 116030 2407 389927 356963 25055 7909 0 0 0 0 37243 33232 1102 2909 39653 25680 13973 Client service and assistance 438158 436913 1245 Community development 106257 95226 3550 7481 Senior transportation 76094 75591 503 supplies 74505 56707 12312 5486 440896 298160 67954 74782 6338925 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56790 129781 186571 7063773 7063773 6338925 6338925 6338925 Part V, Line 4: Intended uses of the endowment fund. The board designated endowment is intended to provide ongoing support for the organization through an annual distribution. The board designated endowment may be used to support significant operating or program initiatives that exceed the projected annual budget. Other endowment funds set up according to donors' directions are used to support programs specified by the donors. Part X : FIN48 Footnote The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and state income taxes under Section 23701(d) of the California Tax Code.The Organization follows ASC 740, Accounting for Uncertainty in Income Taxes, which provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in value of beneficial interest $129781 X X X X X X X false Solomon Society dinners 146793 59083 87710 19909 33177 35796 Israel Expo 126684 99288 27396 41732 21983 9425 5 127098 33468 93630 10446 89399 12520 400575 191839 208736 72087 144559 57741 274387 -65651 true Academy Youth Services Organi 14401 Willow Lane Huntington Beac CA 92647 330688036 6600 0 Support Jewish youth education Bureau of Jewish Education OC 1 Federation Way Ste 205 Irvine CA 92603 953740563 173043 0 support Jewish youth education Camp Alonim 15600 Mulholland Drive Los Angeles CA 90077 841652923 5100 0 Support Jewish Camp Chabad at UCI 50 Oxford Irvine CA 92612 330886313 19300 0 Support Jewish Life on Campus Chabad of Mission Viejo 24014 Marguerite Pkwy Mission Viejo CA 92692 330673282 12240 0 Support of Jewish education Congregation Bnai Israel 2111 Bryan Tustin CA 92782 953088484 12445 0 Support Jewish Youth Education Congregation Shir Ha-Maalot 3652 Michelson Dr Irvine CA 92612 952559118 19820 0 Support for Religious School Hasbara Fellowship 505 Eighth Ave Ste 601 New York NY 10018 201651102 35000 0 Educational seminars in Israel Hebrew Academy 14401 Willow Lane Huntington Bch CA 92647 330688036 30000 0 Support Jewish Day School Hillel Foundation OC 4225 Campus Drive Irvine CA 92612 521844823 95300 0 Support Jewish life on campus Jewish Federation NA 25 Broadway Suite 1700 New York NY 10004 131624240 388702 0 Support of Jewish Philanthropy Lubavitch World Headquarters 770 Eastern Parkway Brooklyn NY 11213 113587172 14171 0 Support Disaster Relief Merage Jewish Center 1 Federation Way Ste 200 Irvine CA 92603 330016661 186350 0 Support community programs OC Community Scholar Program 1006 Park Ave Newport Beach CA 92662 460478494 11000 0 Community education of Jewish topic Shevet Tapuz-Israeli Scouts 22106 Calderas Mission Viejo CA 92691 271444394 9218 0 Support Jewish Scouts Tarbut VTorah 5 Federation Way Irvine CA 92603 953374189 93602 0 support Jewish Day School Temple Bat Yahm 1011 Camelback Newport Beach CA 92660 952875578 9610 0 Support community programs Temple Beth El 2A Liberty Aliso Viejo CA 92656 953749325 10000 0 Support community programs Temple Beth Sholom 2625 North Tustin Ave Santa Ana CA 92705 952263896 13065 0 Support community programs The Birthright Israel Found 33 East 33rd St New York NY 10016 134092050 50000 0 Strengthen young Jewish leaders The OC Friendship Circle 2865 East Coast Highway Ste 3 Corona del Mar CA 92625 113797166 21000 0 Support of adult special needs UC of Irvine Foundation 100 Theory Dr Ste 250 Los Angeles CA 92617 952510117 10000 0 Support Jewish Life on Campus 22 0 Transportation 15 6276 Housekeeping assistance 36 126614 Medical expense reimbursement 1 265 Housing assistance 22 19346 Personal and Nursing Care 28 92202 Education and work related 8 719 Other-meal, burial, childcare 90 3875 Additional Supplemental Information The organization reports grants on Schedule I to The Jewish Federations of North America (JFNA), which is a 501(c)(3) domestic U.S. charity.A portion of these grants is used by JFNA to fund overseas programs. JFNA and its affiliated subsidiary, the United Israel Appeal (UIA), report on their respective Form 990s and detailed Schedule F all funds transmitted through each organization to overseas programs on behalf of Jewish Federations and affiliated foundations and, in compliance with IRS regulations and the Pension Protection Act, monitor and report on the use of funds granted to foreign charitable groups to assure that charitable funds sent overseas on behalf of the Federations movement are used for permissible charitable purposes. Grantmaker's Description of How Grants are Used Each grantee is required to submit financial statements to the Organization's planning & funding consul (PFC) on an annual basis. Each program request needs to have a budget submitted along with the proposal. Grantees whose programs are funded by the Organization submit mid-year and final progress reports or an assessment of the programs to the federation's PFC. The final report must include a financial comparison of proposed vs. actual expenses. Any substantial changes in the proposal of the project must be approved by the grant committee. In addition, members of PFC conduct site visits to those programs that have received a large grant from the Organization in order to assess the effectiveness of the program. Results are reported to the executive committee of the board by the PFC. X true true X X X X X false false false true false false false false false false Jonathan Kaufman Chief Development 160000 3000 1043 164043 Shalom Elcott President & CEO 247503 11500 42271 301274 Part I, Line 1a: Relevant information in regards to selections on 1a. X 4 11589 Market value X 15 524408 Market value X Gift Cards 284 31903 Nominal value false true true Part I, Line 32, Hire and Use of Third Parties The Federation encourages vehicle donation but does not have a contract with a commercial fundraiser to sell the cars. Donors are referred to www.cardonatingiseasy.org. This organization sells the car for the donor and sends a check for the proceeds to the Federation. They also prepare and send the 1098C to the donors. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Other programs include Israel General Fund and Orange County Campus Israel Relations programs. These programs provide support for students interested in local Jewish study programs, and they enhance the cultural connection between Orange County and sister communities in Israel. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et The board members Michael Reznik and Lori Reznik are married. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Any person of age 18 or over, who subscribes to the purposes of the Organization and who has made a contribution of $18 or more to the annual campaign during the current or preceding calendar year shall be a member of the Organization for the current calendar year and shall be entitled to one vote at any meeting of the Members. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The members elect governing body, the board of directors, per the by-laws at an annual meeting Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The members approve the election of the board members and any changes to the by-laws. Form 990, Part VI, Line 11b: Form 990 Review Process The Board of directors authorizes the audit and finance committees to review form 990 prior to filing. The committees members review form 990 and give a report to the executive committee about any findings and recommendations.The executive committee approves the submission of the Form 990. A copy of Form 990 is made available for review by board members. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The conflict of interest policy guidelines are reviewed with board members at the beginning of each fiscal year. At that time each member of the board of directors and each staff member is asked to complete and sign the conflict of interest policy. The CFO gathers the completed and signed policies and reviews each of them for completeness and compliance. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of directors establishes a compensation committee annually. The compensation committee examines a salary survey conducted by Federation's umbrella organization, Jewish Federation of North America, to determine the appropriate level of compensation for the federation's key employees. The compensation committee also reviews employees performance evaluations, previously conducted by the human resource committee, as well as the budget for the next fiscal year. The compensation committee then makes recommendations for any adjustments to the executive committee of the board which approves or denies the proposed compensation. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Articles of incorporation, by-laws, tax-exempt approval letter are available to the public upon request via mail of e-mail. Financial statements and Form 990 are posted on Federation's web-site. Other Changes In Net Assets Or Fund Balances - Other Increases Change in value of beneficial interest = $129781