JEWISH FAMILY AND CHILDRENS FOUNDATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
JEWISH FAMILY AND CHILDRENS FOUNDATION INC (EIN 22-3124450)
Tax period
2012-10-01 to 2013-09-30
Filed
2014-08-05
IRS object ID
201432179349300838
Schema version
2012v2.1
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)
Timestamp2014-08-05T12:55:52-05:00Timestamp
Tax Period End Date2013-09-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN420714325EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1MCGLADREY LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line180 CITY SQUAREAddressLine1
CityBOSTONCity
StateMAState
ZIP Code021293742ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-10-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN223124450EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CHILDREN'S FOUNDATION INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlJEWINameControl
Phone7816475327Phone

US Address USAddress

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

Officer Officer

FieldValueIRS element (for citing)
NameRIMMA ZELFANDName
TitleCEOTitle
Phone7816475327Phone
Date Signed2014-08-05DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameLYNNE JOHNSONName
PTINP00757336PTIN
Phone6179129000Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonRIMMA ZELFANDNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11430 MAIN STREETAddressLine1
CityWALTHAMCity
StateMAState
ZIP Code02451ZIPCode
FieldValueIRS element (for citing)
Gross Receipts0GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.JFCSBOSTON.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1991YearFormation
State Legal DomicileMAStateLegalDomicile
Activity Or Mission DescriptionRAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC.ActivityOrMissionDescription
Nbr Voting Members Governing Body35NbrVotingMembersGoverningBody
Nbr Independent Voting Members35NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year0InvestmentIncomePriorYear
Investment Income Current Year0InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year0TotalRevenuePriorYear
Total Revenue Current Year0TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year0SalariesEtcPriorYear
Salaries Etc Current Year0SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year14882TotalFundrsngExpCurrentYear
Other Expense Prior Year310071OtherExpensePriorYear
Other Expenses Current Year302604OtherExpensesCurrentYear
Total Expenses Prior Year310071TotalExpensesPriorYear
Total Expenses Current Year302604TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-310071RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-302604RevenuesLessExpensesCY
Total Assets BOY4801701TotalAssetsBOY
Total Assets EOY4672253TotalAssetsEOY
Total Liabilities BOY5957156TotalLiabilitiesBOY
Total Liabilities EOY5978888TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY-1155455NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY-1306635NetAssetsOrFundBalancesEOY
Mission DescriptionRAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense192619Expense
DescriptionHOLDS TITLE TO THE PRINCIPAL OPERATING FACILITY AND HEADQUARTERS OF JEWISH FAMILY AND CHILDREN'S SERVICE, INC.Description
Total Program Service Expense192619TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt1ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds1TaxExemptBonds
Invest Tax Exempt Bonds0InvestTaxExemptBonds
Escrow Account0EscrowAccount
On Behalf Of Issuer0OnBehalfOfIssuer
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members35NbrVotingGoverningBodyMembers
Number Independent Voting Members35NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs1ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO0CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1A KEENE METZGER CFOBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number7816475327TelephoneNumber

Address US AddressUS

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

Form990 Part VII Section A Form990PartVIISectionA (40 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekAverage Hours Per Week RelatedAverageHoursPerWeekRelatedIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
MARK R BELSKY MD
DIRECTOR1.005.00X000
AMY BLOOMSTONE
DIRECTOR1.005.00X000
ROBERT CASHMAN
DIRECTOR1.005.00X000
MARGOT T DAVIS PHD
DIRECTOR1.005.00X000
JONATHAN DORFMAN
DIRECTOR1.005.00X000
GERALD FELDMAN
DIRECTOR1.005.00X000
HAL GARNICK
DIRECTOR1.005.00X000
HARVEY GREENBERG
DIRECTOR1.005.00X000
JAMIE GROSSMAN
CLERK1.005.00X000X
MELISSA WEINER JANFAZA
DIRECTOR1.005.00X000
HENRY KAY
DIRECTOR1.005.00X000
BARRY KLICKSTEIN
DIRECTOR1.005.00X000
PETER LEFKOWITZ
DIRECTOR1.005.00X000
MARK E LEVY
DIRECTOR1.005.00X000
ALAN E LIPKIND
DIRECTOR1.005.00X000
JAMES M LITTON
VICE PRESIDENT1.005.00X000X
DEBRA M MILGRAM
DIRECTOR1.005.00X000
ROBIN NEITERMAN
DIRECTOR1.005.00X000
DALE S OKONOW
DIRECTOR1.005.00X000
SYLVIA B PERLMAN PHD
DIRECTOR1.005.00X000
JAMES RABB MD
DIRECTOR1.005.00X000
MATTHEW ROSENTHAL
TREASURER1.005.00X000X
MAXINE ROSENTHAL
DIRECTOR1.005.00X000
LISA RUBINSTEIN
DIRECTOR1.005.00X000
DAVID SCHECHTER
VICE PRESIDENT1.005.00X000X
SUSAN FLORENCE-SMITH
DIRECTOR1.005.00X000
ANDREW C SUCOFF
DIRECTOR1.005.00X000
ELINOR SVENSON
DIRECTOR1.005.00X000
JACK SWARTZ
DIRECTOR1.005.00X000
STEVEN WEIL
DIRECTOR1.005.00X000
JACKIE WEINSTEIN
BOARD PRESIDENT1.005.00X000X
DONALD WERTLIEB PHD
DIRECTOR1.005.00X000
SUSAN WILK
DIRECTOR1.005.00X000
CANDICE F WOLK
DIRECTOR1.005.00X000
JONATHAN YELLIN
DIRECTOR1.005.00X000
MICHAEL LEVINGER
DIRECTOR1.005.00X000
SUZANNE PRIEBATSCH
DIRECTOR1.005.00X000
DARREN BLACK
DIRECTOR1.005.00X000
A KEENE METZGER
CFO1.0035.30019237724537X
RIMMA ZELFAND
EXECUTIVE DIRECTOR1.0035.30023772021079X
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs430097TotalReportableCompFrmRltdOrgs
Total Other Compensation45616TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Interest Interest

FieldValueIRS element (for citing)
Total173155Total
Program Services112980ProgramServices
Management And General50595ManagementAndGeneral
Fundraising9580Fundraising

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total112168Total
Program Services68363ProgramServices
Management And General39459ManagementAndGeneral
Fundraising4346Fundraising

Other Expenses OtherExpenses

FieldValueIRS element (for citing)
DescriptionAMORTIZATIONDescription
Total17281Total
Program Services11276ProgramServices
Management And General5049ManagementAndGeneral
Fundraising956Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total302604Total
Program Services192619ProgramServices
Management And General95103ManagementAndGeneral
Fundraising14882Fundraising
FieldValueIRS element (for citing)
Land Buildings Equipment Basis5608398LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec953428LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY4767138BOY
EOY4654970EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
BOY34563BOY
EOY17283EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY4801701BOY
EOY4672253EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

FieldValueIRS element (for citing)
BOY3802877BOY
EOY3630674EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY2154279BOY
EOY2348214EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY5957156BOY
EOY5978888EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY-1155455BOY
EOY-1306635EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY-1155455BOY
EOY-1306635EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY4801701BOY
EOY4672253EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses-302604ReconcilationRevenueExpenses
Reconcilation Prior Adjustment180ReconcilationPriorAdjustment
Reconcilation Other Changes151244ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement ConsolidatedXFinancialStatementConsolidated
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required1FederalGrantAuditRequired
Federal Grant Audit Performed1FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3XSupportingOrganization509a3
Supporting Org509a3 Type2XSupportingOrg509a3Type2
Certification CheckboxXCertificationCheckbox
Contrib By Controlling Individual0ContribByControllingIndividual
Contribution By Related Party0ContributionByRelatedParty
Contrib By35 Controlled Entity0ContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation

Name Name

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CHILDREN'S SERVICE INCBusinessNameLine1
FieldValueIRS element (for citing)
EIN042104356EIN
Type Of Organization7TypeOfOrganization
Listed In Governing Doc1ListedInGoverningDoc
Amount$0Amount
FieldValueIRS element (for citing)
Total Number Of Supported Orgs1TotalNumberOfSupportedOrgs
Sum Of Amounts0SumOfAmounts

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis1121680OtherCostOrOtherBasis
Book Value1121680BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis4486718OtherCostOrOtherBasis
Depreciation953428Depreciation
Book Value3533290BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings4654970TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescriptionAmountAmount
DUE TO JEWISH FAMILY AND CHILDREN'S SERVICE, INC.$2,180,311
SWAP VALUATION$167,903
FieldValueIRS element (for citing)
Total Of Amounts2348214TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt151244TotRevenueEtcAuditedFinclStmt
Other Revenues151244OtherRevenues
Revenue Not Rptd F990151244RevenueNotRptdF990
Revenue Subtotal0RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form9900TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt302604TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal302604ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form990302604TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
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 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 2010.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN SWAP VALUATION 151,244.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

TitleTitleBase Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
A KEENE METZGER
CFO01713160162050485603610020927021691400
RIMMA ZELFAND
EXECUTIVE DIRECTOR02071140232850732104095016984025879900

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS DEVELOPMENT FINANCE AGENCYBusinessNameLine1
FieldValueIRS element (for citing)
Issuer EIN043431814IssuerEIN
CUSIP Number57583F6B2CUSIPNumber
Date Issued2004-10-25DateIssued
Issue Price5080000IssuePrice
Description Of PurposeTO ACQUIRE, IMPROVE AND EQUIP OFFICE SPACEDescriptionOfPurpose
Defeased0Defeased
On Behalf Of Issuer0OnBehalfOfIssuer
Pool Financing0PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Amount Retired1449326AmountRetired
Total Proceeds5080000TotalProceeds
Issuance Costs From Proceeds100000IssuanceCostsFromProceeds
Capital Expenditures4980000CapitalExpenditures
Year Of Subst Completion2005YearOfSubstCompletion
Current Refunding0CurrentRefunding
Advance Refunding0AdvanceRefunding
Final Allocation Made1FinalAllocationMade
Adequate Books And Recds Maintaind1AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed Property0OwningBondFinancedProperty
Any Lease Arrangements0AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty0MngmentCntrctBondFinancdPrprty
Any Research Agreements0AnyResearchAgreements
Bond Iss Meet Prvt Security Pay Test0BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop0ChangeInUseBondFinancedProp
Non Qualified Bond Remed Procdrs0NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T Filed0Form8038TFiled
Rebate Not Due Yet0RebateNotDueYet
Exception To Rebate0ExceptionToRebate
No Rebate Due0NoRebateDue
Variable Rate Issue1VariableRateIssue
Hedge Identified In Books And Recds1HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

FieldValueIRS element (for citing)
Business Name Line1RBS CITIZENS NABusinessNameLine1
FieldValueIRS element (for citing)
Term Of Hedge10.000000000000TermOfHedge
Superintegrated Hedge0SuperintegratedHedge
Hedge Terminated0HedgeTerminated
Gross Proceeds Invested In GIC0GrossProceedsInvestedInGIC
Gross Proceeds Invested0GrossProceedsInvested
Written Proc To Monitor Reqs0WrittenProcToMonitorReqs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART VI, SECTION A, LINE 4THE 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 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 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 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.
THE 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. 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 151,244.CHANGES IN NET ASSETS OR FUND BALANCES:

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusDirect Controlling Entity NADirectControllingEntityNAControlled OrgControlledOrgBusiness 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 Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Dividends Related Organization0DividendsRelatedOrganization
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org1ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

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