2014-03-17T14:08:35-05:00 2013-06-30 420714325 MCGLADREY LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2012-07-01 520983740 JEWISH COUNCIL FOR THE AGING OF GREATER WASHINGTON INC JEWI 3012554200 12320 PARKLAWN DR ROCKVILLE MD 20852 DAVID GAMSE 3012554200 2014-03-19 1 YONG ZHANG CPA P01249785 7033366400 2012 2015-11-30 17:44:51Z DAVID GAMSE 12320 PARKLAWN DR ROCKVILLE MD 20852 4732519 0 X WWW.ACCESSJCA.ORG X 1973 MD TO HELP OLDER ADULTS IN THE GREATER WASHINGTON, D.C. REGION MAINTAIN INDEPENDENCE, DIGNITY, VITALITY AND SELF-RESPECT AND TO HELP PEOPLE OF DIFFERENT GENERATIONS UNDERSTAND, LEARN FROM AND CARE FOR ONE ANOTHER. 30 30 206 725 212295 -66341 5652609 2920113 1174104 1182181 83046 79647 -100594 -40979 6809165 4140962 0 0 0 0 2996559 3068095 0 0 307288 1311747 1371800 4308306 4439895 2500859 -298933 10734742 10099361 6047125 5608427 4687617 4490934 X TO HELP OLDER ADULTS IN THE GREATER WASHINGTON, D.C. REGION MAINTAIN INDEPENDENCE, DIGNITY, VITALITY AND SELF-RESPECT AND TO HELP PEOPLE OF DIFFERENT GENERATIONS UNDERSTAND, LEARN FROM AND CARE FOR ONE ANOTHER. 0 0 1047234 3035 SENIOR EMPLOYMENT PROGRAMSTHE SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM (SCSEP) PROVIDED PAID, "ON-THE-JOB" TRAINING FOR 112 MEN AND WOMEN, AGE 55 AND OLDER, IN MONTGOMERY AND FREDERICK COUNTIES WITH INCOMES AT OR BELOW 125 PERCENT OF THE FEDERAL POVERTY LINE. OUR TRAINEES PROVIDED A TOTAL OF 77,446 COMMUNITY SERVICES HOURS AT 54 CHARITIES AND GOVERNMENT AGENCIES. DURING THE YEAR, WE PLACED EIGHT OF THOSE DETERMINED MEN AND WOMEN IN REGULAR, PAID JOBS THROUGH WHICH THEY EARNED AN AVERAGE OF $11 AN HOUR FOR 28 HOURS OF WEEKLY WORK. THUS, THOSE ONCE UNEMPLOYED SENIORS ARE NOW MAKING $125,577 IN ANNUALIZED, TAXABLE WAGES, CONTRIBUTING TO THEIR FAMILIES, THEIR NATION AND THEIR SELF-ESTEEM.ON MAY 17, 2013, 80 JCA VOLUNTEERS AND A PHALANX OF STAFF WELCOMED 3,560 OLDER JOBSEEKERS AND 88 EXHIBITING ORGANIZATIONS TO OUR 50+ EMPLOYMENT EXPO. WE OFFERED RESUME CRITIQUE, A CYBER SEARCH CAFE, 14 EDUCATIONAL WORKSHOPS AND PLENTY OF OPPORTUNITIES FOR JOBSEEKERS AND RECRUITERS TO MEET, ALL FOR FREE. THE CAREER GATEWAY IS A JCA UNIVERSITY PROGRAM DESIGNED AND RUN ESPECIALLY FOR SERIOUS JOBSEEKERS AGE 50 AND BETTER. IT OFFERS 30 HOURS OF INTENSIVE CLASSROOM TRAINING IN SMALL GROUPS, TAKE-HOME MATERIALS, A LONG-TERM MENTOR AND INDIVIDUAL ATTENTION FROM VOLUNTEERS WHO CONTRIBUTED OVER 2,000 HOURS OF THEIR TIME. DURING FISCAL YEAR 2013, GATEWAY GRADUATED 47 MEN AND WOMEN, AND WITHIN 12 WEEKS OF GRADUATING, 70 PERCENT OF THOSE ACTIVELY LOOKING FOR WORK LANDED A JOB DESPITE THE REALITY THAT MANY HAD BEEN UNEMPLOYED FOR TWO YEARS OR MORE. THE MARYLAND GERONTOLOGICAL ASSOCIATION PRESENTED JCA WITH A PROGRAM ACHIEVEMENT AWARD TO RECOGNIZE OUR "OUTSTANDING COMMITMENT AND DEDICATION TO OLDER WORKERS THROUGH ADVOCACY AND INNOVATIVE WORKFORCE TRAINING PROGRAMS", EXEMPLIFYING THE GOOD WORK WE DO. 1008740 334013 TRANSPORTATION PROGRAMSAT JCA, A BUS IS MORE THAN TRANSPORTATION; IT IS A PLACE FOR VULNERABLE SENIORS TO TALK, LAUGH AND SHARE MEMORIES WITH ONE ANOTHER. INDEED, OUR SIGNATURE PROGRAM IS THE ROSE & HAROLD KRAMER CENTER ON TRANSPORTATION. OUR FLEET OF 11 HANDICAP-ACCESSIBLE ELDERBUSES TRAVELED 100,504 MILES AND MADE 36,972 PASSENGER TRIPS TO THE JCA MISLER ADULT DAY CENTER AND OTHER ESSENTIAL DESTINATIONS. EVERY ONE OF OUR DRIVERS IS SPECIALLY TRAINED TO MEET SENIORS' NEEDS. DURING FISCAL 2013, THOSE DRIVERS WERE ON THE ROAD AND AMAZING 11,850 HOURS. CONNECT-A-RIDE IS A FREE INFORMATION AND REFERRAL SERVICE. WE HELPED 2,394 SENIORS AND DISABLED ADULTS OF ALL AGES LEARN ABOUT TRANSPORTATION OPTIONS THAT INCLUDED METROBUSES AND METRO ACCESS, CALL 'N RIDE TAXI PROGRAMS AND PRIVATE DRIVERS. OUR CERTIFIED INFORMATION AND MOBILITY SPECIALISTS OFFERED HELP IN ENGLISH, SPANISH AND OTHER LANGUAGES. OUR RIDE SMART WORKSHOPS INCLUDE CLASSROOM TRAINING AND GROUP EXCURSIONS TO HELP OLDER ADULTS USE METROBUS, METRORAIL AND OTHER CARRIERS. SCORES OF OLDER MONTGOMERY COUNTY RESIDENTS PARTICIPATED AND A SPECIAL GRANT ENABLED US TO TEACH AN ADDITIONAL 110 LOW-INCOME JOB-SEEKERS (MOST AGE 70+) TO USE THE METRO SYSTEM SO THAT THEY COULD REACH THE JOBS THEY DESPERATELY NEED. WE LAUNCHED THE ESCORTED TRANSPORTATION PROJECT, PROVIDING 125 ESCORTED RIDES TO 50 LOW INCOME SENIORS WHO COULD NOT TRAVEL ALONE AND NEEDED DOOR-THROUGH-DOOR ASSISTANCE TO REACH MEDICAL APPOINTMENTS, GROCERY STORES, AND OTHER DESTINATIONS IMPORTANT TO THEIR WELLBEING.WE CONVENED QUARTERLY MEETINGS OF THE TRANSPORTATION PROVIDERS ROUNDTABLE, A FORUM AT WHICH TRANSPORTATION PROVIDERS SHARE THEIR BEST PRACTICES. WE ALSO WORKED WITH THE JEWISH FEDERATION, FELLOW AGENCIES AND JEWISH DAY SCHOOLS TO COORDINATE AND BUILD COMMUNITY-WIDE TRANSPORTATION OPTIONS. 899927 466907 ADULT DAY PROGRAMSTHE ALBERT & HELEN MISLER ADULT DAY CENTER IN ROCKVILLE OFFERS NURSING, ACTIVITY, SOCIAL WORK SERVICES AND NUTRITIOUS KOSHER MEALS TO OLDER ADULTS WITH PHYSICAL, COGNITIVE OR EMOTIONAL CHALLENGES. PARTICIPANTS ENJOY EXERCISE, FIELD TRIPS, GAMES AND STIMULATING DISCUSSION IN A SUPPORTIVE AND ENRICHED ENVIRONMENT. EVERY DAY IS A DAY OF FUN WITH PEOPLE WHO CARE - NURSES, SOCIAL WORKERS, ACTIVITY PROFESSIONALS AND AIDES. DURING FISCAL YEAR 2013, OUR MISLER CENTER PROVIDED 7,873 PARTICIPANT DAYS OF CARE, SERVING 105 VULNERABLE ELDERS WHILE GIVING FAMILIES A CRITICALLY NEEDED BREAK FROM THEIR CAREGIVING RESPONSIBILITIES.THE SAMUEL J. GORLITZ KENSINGTON CLUB OFFERS ACTIVITIES, CAMARADERIE AND COPING SKILLS FOR PEOPLE IN THE EARLY STAGES OF DIAGNOSED MEMORY LOSS. THE 38 PARTICIPANTS WE SERVED IN FY13 ENJOYED COFFEE, STIMULATING CONVERSATION AND STRUCTURED PHYSICAL AND COGNITIVE PROGRAMS THAT FOSTERED FRIENDSHIPS IN AN ATMOSPHERE OF ACCEPTANCE. DURING THE YEAR, WE MOVED THE PROGRAM FROM TEMPLE EMANUEL IN KENSINGTON, MARYLAND TO OUR OWN ANN L. BRONFMAN CENTER IN ROCKVILLE, WHICH WAS A GIANT STEP TOWARD ESTABLISHING THE CENTER AS A VIBRANT PROGRAM HUB.OUR CAREGIVER SUPPORT GROUPS WERE FACILITATED BY COMPASSIONATE PROFESSIONALS THEREBY ENABLING FAMILY MEMBERS TO TALK WITH ONE ANOTHER AND WITH SPECIALISTS IN GERIATRIC CARE ABOUT CAREGIVING RESPONSIBILITIES. WE RAN EARLY-STAGE DEMENTIA SUPPORT GROUPS AS WELL, OFFERING EIGHT WEEKS OF EDUCATION, INFORMATION AND SUPPORT TO CARE PARTNERS AS WELL AS TO THE INDIVIDUALS IN THEIR CARE. 459770 378226 INFORMATION, EDUCATION AND OUTREACH PROGRAMSOLDER ADULTS AND FAMILY CAREGIVERS HUNGER FOR INFORMATION ABOUT AGING WELL AND FOR RESOURCES TO HELP THEM. WE DELIGHTED IN BRINGING OUR KNOWLEDGE TO THOSE WHO NEEDED IT. VOLUNTEERS FOR THE ROSE BENTE LEE SENIOR HELPLINE AND STEVEN M. REICH HOMECARE RESOURCE CENTER ENABLED US TO UPDATE OUR MASSIVE DATABASE OF FOR-PROFIT AND NONPROFIT, PUBLIC AND PRIVATE RESOURCES, ANSWER INQUIRIES AND MAKE REFERRALS. NEARLY HALF OF THOSE WHO CALLED WERE 75 OR OLDER AND MORE THAN TWO-THIRDS WERE WOMEN, MANY OF WHOM LIVED ALONE OR WERE CARING FOR AN ILL OR INCAPACITATED LOVED ONE. "HOUSING AND RELATED INQUIRIES" WAS CALLERS' TOP CONCERN FOLLOWED BY EMPLOYMENT OPTIONS AND TRANSPORTATION.IN COLLABORATION WITH WASHINGTON JEWISH WEEK, WE EXPANDED OUR SERIES OF JCA UNIVERSITY GUIDEBOOKS, DISTRIBUTING PRINTED GUIDES AT EXPOS AND IN THE NEWSPAPER WHILE MAKING DOWNLOADABLE EDITIONS AVAILABLE FOR FREE VIA WWW.ACCESSJCA.ORG. AT OUR FOUR SENIORTECH COMPUTER TRAINING CENTERS IN LOCATIONS ACROSS THE BELTWAY, 49 VOLUNTEERS SITE COORDINATORS, TRAINERS, AIDES AND OTHER HELPERS (ALL AGE 50+ AND MOST AGE 70+)-ENABLED THE GRADUATION OF 499 SENIOR STUDENTS. THOSE VOLUNTEERS CONTRIBUTED 3,140 HOURS OF INSTRUCTION, COACHING, PLANNING AND ADAPTING CURRICULA WHILE MAINTAINING THE COMPUTERS IN THEIR CLASSROOMS. TECHNOLOGY TRAINING WAS ONLY PART OF THE JCA UNIVERSITY PICTURE! OTHER COURSES RAN THE GAMUT FROM FINANCIAL MANAGEMENT FOR WOMEN TO DRIVER SAFETY. USERS OF THE JCA WEBSITE CAME FROM SCORES OF COUNTRIES AND EVERY CONTINENT EXCEPT ANTARCTICA, AND THEY LOGGED A WHOPPING 1.8 MILLION HITS DURING THE YEAR. VISITORS TO WWW.ACCESSJCA.ORG DOWNLOADED INFORMATIVE PUBLICATIONS, HYPERLINKED TO HELPING ORGANIZATIONS AND LEARNED ABOUT AGING BY READING OUR QUESTIONS AND ANSWERS FOR AGING WELL.OUR FACEBOOK PAGE AND LINKEDIN PROFILE HELPED US SHARE INFORMATION ABOUT AGING WELL WHILE ACQUAINTING SITE VISITORS WITH JCA AND OTHER RESOURCES. TARGETED ADVERTISEMENTS, SPECIAL MAILINGS AND NEWS STORIES ALSO HELPED US REACH THOSE IN NEED AS DID OUR ACCESSJCA PRINT NEWSLETTER, WHICH WE DISTRIBUTED QUARTERLY TO NEARLY 7,000 HOUSEHOLDS, AND OUR JCA TODAY EMAILS.OUR 20TH ANNUAL PRODUCTIVE AGING AWARD DINNER PROCLAIMED THAT ABILITY IS AGELESS WHILE RAISING FUNDS TO SUPPORT JCA PROGRAMS. MORE THAN 400 GENEROUS FRIENDS JOINED US ON MAY 19, 2013, WHEN BELOVED PHILANTHROPISTS ARLENE AND ROBERT KOGOD WON THE JCA HUMANITARIAN AWARD OF 2013, WHILE DORIS KEARNS GOODWIN (PRESIDENTIAL BIOGRAPHER) AND RICHARD N. GOODWIN (PRESIDENTIAL SPEECHWRITER) SHARED THE YEAR'S PRODUCTIVE AGING AWARD. THEIR REMARKS AND ACHIEVEMENTS HELPED SHATTER NEGATIVE STEREOTYPES ABOUT AGING. 291995 0 INTERGENERATIONAL PROGRAMSTWO HUNDRED AND FORTY VOLUNTEERS, ALL AGE 50+, DONATED 5,712 HOURS TO HELP 578 AT-RISK STUDENTS SUCCEED IN SCHOOL AND LIFE. THE HEYMAN INTERAGES CENTER ALSO ENABLED 263 STUDENTS TO BEFRIEND 281 SENIORS IN ADULT DAY CENTERS, NURSING HOMES AND ASSISTED LIVING FACILITIES. WITH BBYO AND CHARLES E. SMITH LIFE COMMUNITIES, JCA DEMONSTRATED WHAT FUN AN INTERGENERATIONAL SENIORS PROM COULD BE. DURING THE PROM AT OUR MISLER ADULT DAY CENTER, MONTGOMERY COUNTY EXECUTIVE ISIAH LEGGETT SPARKED A "FLASH MOB" HARLEM SHAKE. THE YOU TUBE VIDEO GARNERED THOUSANDS OF HITS. THE PROM WAS A PROGRAM OF "GOOD DEEDS DAY," AN INTERNATIONAL DAY OF VOLUNTEER SERVICE THAT THE JEWISH FEDERATION OF GREATER WASHINGTON BROUGHT TO THE NATIONAL CAPITAL AREA.AT A CAPITOL HILL CEREMONY, GENERATIONS UNITED AND THE METLIFE FOUNDATION NAMED MONTGOMERY COUNTY ONE OF AMERICA'S BEST FOUR INTERGENERATIONAL COMMUNITIES, CALLING IT "A COMMUNITY FOR A LIFETIME", AND CREDITING INTERAGES FOR HELPING THE COUNTY BE SUCH A FINE PLACE TO AGE.WE HELPED SCORES OF PROFESSIONALS AND ORGANIZATIONS LEARN FROM OUR SUCCESS IN BUILDING AGE-INTEGRATED COMMUNITIES. 751765 378226 3707666 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 206 1 1 1 0 0 0 0 1 1 0 0 0 0 X 30 30 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 MD VA NY FL DC X RICHARD K STANLEY COO 3012554200 12320 PARKLAWN DR ROCKVILLE MD 20852 SAMUEL KAPLAN 6.00 X X 0 0 0 SHELDON GROSBERG 5.00 X X 0 0 0 DANIEL HODIN 4.00 X X 0 0 0 JEFFREY LINDER 3.00 X X 0 0 0 NATALIE CANTOR 3.00 X X 0 0 0 ADRIENNE MANDEL 3.00 X X 0 0 0 GERALD LEVINE 2.00 X X 0 0 0 MARVIN ROSENBERG 2.00 X X 0 0 0 NANCY FIEDELMAN 2.00 X X 0 0 0 HOWARD GLECKMAN 2.00 X 0 0 0 MARION KRISTAL GOLDBERG 2.00 X 0 0 0 LYNN FRISS FEINBERG 2.00 X 0 0 0 SUSAN FINKELSTEIN 2.00 X 0 0 0 CAROLE WEINRAUB 2.00 X 0 0 0 THOMAS HOLTZ 2.00 X 0 0 0 JAMES MCMANN 2.00 X 0 0 0 BARBARA MINTZ 2.00 X 0 0 0 FREDRIC CANTOR 2.00 X 0 0 0 KAMAL COHEN 2.00 X 0 0 0 ALLAN GINSBURG 2.00 X 0 0 0 DEBRA KORTH 2.00 X 0 0 0 JOSHUA SCHONFELD 3.00 X 0 0 0 SUSAN MILLER 2.00 X 0 0 0 IRA BARTFIELD 2.00 X 0 0 0 RICHARD GALEN 2.00 X 0 0 0 IRWIN GOLDBLOOM 2.00 X 0 0 0 NORMAN GOLDSTEIN 2.00 X 0 0 0 ZELDA SILBERMAN 2.00 X 0 0 0 ADELE WINTERS 2.00 X 0 0 0 LINDA KAPLAN 2.00 X 0 0 0 DAVID GAMSE 60.00 X 149008 0 16537 RICHARD STANLEY 60.00 X 75871 0 21718 MARILYN GORDON 60.00 X 92563 0 4796 317442 0 43051 1 0 1 0 UNITED BANK PO BOX 11286 CHARLESTON WV 253391286 FINANCIAL SERVICES 262362 MARRIOTT INTERNATIONAL PO BOX 402642 ATLANTA GA 30384 CONFERENCE SERVICE 106413 2 26657 1764416 1129040 27760 2920113 SERVICE & ATTENDANCE 900099 797880 585585 212295 PRODUCTIVE AGING 900099 356638 356638 REGISTRATION 900099 22752 22752 CONSULTATION 900099 4911 4911 1182181 151 151 175999 217692 -41693 -41693 -41693 453361 373865 79496 79496 79496 OTHER INCOME 900099 714 714 714 4140962 969886 212295 38668 368005 276474 16914 74617 2329205 1936433 303232 89540 35758 32237 2389 1132 105775 71703 17548 16524 229352 198820 14220 16312 4723 4723 95515 55769 32769 6977 61805 51255 1678 8872 55904 48891 4317 2696 7162 6692 219 251 84262 84262 9004 7774 1208 22 311 192 79 40 204427 203767 385 275 247295 243698 195 3402 68181 66972 705 504 GAS, OIL, REPAIRS 140498 140498 CONFERENCES & MEETINGS 113115 113115 FOOD SERVICE & MEALS TO 82394 82394 RENT EXPENSE ON LINE 6B -217692 -217692 414896 299689 29083 86124 4439895 3707666 424941 307288 79174 35190 46636 508478 1616040 708480 367296 301330 19986 33894 8695593 1980620 6906736 6714973 1640090 1753183 58784 43833 10734742 10099361 395606 514604 868760 517415 4582759 4377118 200000 199290 6047125 5608427 X 1451874 2021804 1755954 977091 1479789 1492039 4687617 4490934 10734742 10099361 -298933 102250 0 X X 0 1 X 1 1 1 X 3254339 2925381 3424862 5652609 2920113 18177304 200000 200000 50000 450000 3454339 3125381 3474862 5652609 2920113 18627304 1654228 16973076 7556 4305 309624 170288 176150 667923 1780 741 2521 19297748 4908243 0.87950 0.89030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1640090 14500 164594 66000 1753184 1696841 8100 -3891 60960 1640090 1451481 12500 298860 66000 1696841 1378709 4701 168071 100000 1451481 2198870 4000 -54799 769362 1378709 0.85100 0.14900 0 0 1100000 1100000 6189356 637237 5552119 635508 619015 16493 770729 724368 46361 6714973 X 5098732 102250 637828 217692 957770 4140962 0 4140962 5295415 637828 217692 855520 4439895 0 4439895 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: INVESTMENT POLICY: JCA'S INVESTMENT OBJECTIVE IS TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO THE PROGRAM AND OPERATIONS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN PURCHASING POWER OF THE ENDOWMENT ASSETS. JCA INVESTS ITS ENDOWMENT FUNDS IN MONEY MARKET, EQUITIES, MUTUAL FUNDS AND MORTGAGE AND ASSET-BACKED SECURITIES. SPENDING POLICY: IT IS THE GENERAL POLICY OF THE JEWISH COUNCIL FOR THE AGING THAT JCA APPROPRIATES FOR EXPENDITURE IN ITS ANNUAL BUDGET A MAXIMUM OF FOUR PERCENT OF THE ROLLING AVERAGE OF THE CALENDAR YEAR END MARKET VALUE OF THE ENDOWMENT ASSETS OVER THE PRECEDING THREE YEARS, THE BASE OF WHICH IS ADJUSTED FOR NEW CAPITAL CONTRIBUTIONS TO THE ENDOWMENT. NOTWITHSTANDING THIS GENERAL POLICY, HOWEVER, THE CHIEF EXECUTIVE OFFICER OR THE BOARD OF DIRECTORS MAY CHOOSE TO ACCEPT AN ENDOWMENT GIFT WITH A DIFFERENT EXPENDITURE POLICY. MOREOVER, THE BOARD MAY OPT TO EXPEND ITS ENDOWMENT ASSETS AT A DIFFERENT RATE IN ANY GIVEN YEAR. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: JCA IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, JCA QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. HOWEVER, JCA IS SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME, AS DEFINED BY THE INTERNAL REVENUE SERVICE. DURING THE YEAR ENDED JUNE 30, 2013, JCA HAD NO TAXABLE UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. JCA COMPLIES WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC TOPIC 740-10), WHICH ADDRESSED THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, JCA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED JCA'S TAX POSITIONS AND CONCLUDED THAT JCA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. JCA FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, JCA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE REPORTED ON LINE 6B 217,692. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE REPORTED ON LINE 6B 217,692. X X X X X 0 0 0 0 0 0 0 0 0 DAVID GAMSE 147820 0 0 0 1188 0 4815 0 11722 0 165545 0 0 0 A MARYLAND ECONOMIC DEVELOPMENT CORP 521376562 NONEAVAIL 2009-11-01 5270000 FINANCE ACQUISITION COSTS OF A BUILDING 0 0 0 A 892882 5270000 5270000 2009 0 0 1 1 A 0 0 0 0 0 0 1 A 1 0 0 0 0 0 A 1 X 19460 FMV X REDSKINS FOOTBALL TICKETS 1 1500 FMV X CEMETARY PLOTS AT KING DAVID MEMORIAL GARDENS 1 6800 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 CHANGES TO THE BYLAWS ARE: ARTICLE XI: NOTICES; VOTING IN LIEU OF A MEETING SECTION 5 WAS MODIFIED AND 6 WAS ADDED 5. THE DIRECTORS OR THE EXECUTIVE COMMITTEE OR ANY OTHER COMMITTEE OF THE BOARD OF DIRECTORS MAY PARTICIPATE IN A MEETING BY MEANS OF A CONFERENCE TELEPHONE OR OTHER COMMUNICATIONS EQUIPMENT IF ALL PERSONS PARTICIPATING IN THE MEETING CAN HEAR EACH OTHER AT THE SAME TIME. PARTICIPATION IN A MEETING BY THESE MEANS CONSTITUTES PRESENCE IN PERSON AT THE MEETING. 6. ANY ACTION REQUIRED OR PERMITTED TO BE TAKEN AT A MEETING OF THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE OR OTHER COMMITTEE OF THE BOARD OF DIRECTORS MAY BE TAKEN WITHOUT A MEETING IF A UNANIMOUS CONSENT WHICH SETS FORTH THE ACTION IS (A) GIVEN IN WRITING OR BY ELECTRONIC TRANSMISSION BY EACH MEMBER OF THE DIRECTORS OR COMMITTEE; AND (B) FILED IN PAPER OR ELECTRONIC FORM WITH THE MINUTES OF PROCEEDINGS OF THE DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 UPON RECEIPT OF THE DRAFT 990, IT IS DISTRIBUTED TO THE CHIEF EXECUTIVE OFFICE, CHIEF FINANCIAL/OPERATING OFFICER, THE PRESIDENT OF THE BOARD, AND MEMBERS OF THE BUDGET, AUDIT, AND FINANCE COMMITTEE FOR REVIEW. AFTER ONE WEEK OF REVIEW, IT IS SUBMITTED TO THE ENTIRE BOARD OF DIRECTORS FOR A ONE WEEK COMMENT PERIOD. FORM 990, PART VI, SECTION B, LINE 12C JCA REQUIRES ITS OFFICERS, DIRECTORS, AND KEY EMPLOYEES TO SIGN THE CONFLICT OF INTEREST POLICY EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE CEO/EXECUTIVE DIRECTOR'S SALARY IS SET BY THE BOARD OF DIRECTORS. JCA USES SURVEYS OF COMPARABLE SALARIES IN THE REGION TO HELP SET ALL STAFF SALARIES, GENERALLY SETTING COMPENSATION AT OR BELOW THE MIDPOINT OF SALARIES SURVEYED OF COMPARABLY SIZED ORGANIZATIONS DOING COMPARABLE WORK. FORM 990, PART VI, SECTION C, LINE 19 WE ANNOUNCE THAT JCA'S FINANCIAL REPORTS ARE AVAILABLE FOR PUBLIC INSPECTION (BY APPOINTMENT AT OUR CORPORATE OFFICES) IN OUR ANNUAL REPORT, DIRECT MAILINGS, NEWSLETTERS, AND WEB SITE. OUR 990 IS ALSO AVAILABLE AT WWW.GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. THE NUMBER OF VOLUNTEERS: FORM 990, PART I, LINE 6: VOLUNTEERS ARE REQUIRED TO SIGN IN AND LOG THEIR TIME WHEN PERFORMING TASKS. THE ORGANIZATION ASSEMBLES THE INFORMATION FOR STATISTICAL REPORTING TO DONORS, GRANTORS, AND DECISION-MAKERS.