2014-08-05T12:55:52-05:00 2013-09-30 420714325 MCGLADREY LLP 80 CITY SQUARE BOSTON MA 021293742 990 2012-10-01 223124450 JEWISH FAMILY & CHILDREN'S FOUNDATION 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 0 0 X WWW.JFCSBOSTON.ORG X 1991 MA RAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 35 35 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14882 310071 302604 310071 302604 -310071 -302604 4801701 4672253 5957156 5978888 -1155455 -1306635 RAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 0 0 192619 HOLDS TITLE TO THE PRINCIPAL OPERATING FACILITY AND HEADQUARTERS OF JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 192619 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 35 35 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X A KEENE METZGER CFO 7816475327 1430 MAIN STREET WALTHAM MA 02451 MARK R BELSKY MD 1.00 5.00 X 0 0 0 AMY BLOOMSTONE 1.00 5.00 X 0 0 0 ROBERT CASHMAN 1.00 5.00 X 0 0 0 MARGOT T DAVIS PHD 1.00 5.00 X 0 0 0 JONATHAN DORFMAN 1.00 5.00 X 0 0 0 GERALD FELDMAN 1.00 5.00 X 0 0 0 HAL GARNICK 1.00 5.00 X 0 0 0 HARVEY GREENBERG 1.00 5.00 X 0 0 0 JAMIE GROSSMAN 1.00 5.00 X X 0 0 0 MELISSA WEINER JANFAZA 1.00 5.00 X 0 0 0 HENRY KAY 1.00 5.00 X 0 0 0 BARRY KLICKSTEIN 1.00 5.00 X 0 0 0 PETER LEFKOWITZ 1.00 5.00 X 0 0 0 MARK E LEVY 1.00 5.00 X 0 0 0 ALAN E LIPKIND 1.00 5.00 X 0 0 0 JAMES M LITTON 1.00 5.00 X X 0 0 0 DEBRA M MILGRAM 1.00 5.00 X 0 0 0 ROBIN NEITERMAN 1.00 5.00 X 0 0 0 DALE S OKONOW 1.00 5.00 X 0 0 0 SYLVIA B PERLMAN PHD 1.00 5.00 X 0 0 0 JAMES RABB MD 1.00 5.00 X 0 0 0 MATTHEW ROSENTHAL 1.00 5.00 X X 0 0 0 MAXINE ROSENTHAL 1.00 5.00 X 0 0 0 LISA RUBINSTEIN 1.00 5.00 X 0 0 0 DAVID SCHECHTER 1.00 5.00 X X 0 0 0 SUSAN FLORENCE-SMITH 1.00 5.00 X 0 0 0 ANDREW C SUCOFF 1.00 5.00 X 0 0 0 ELINOR SVENSON 1.00 5.00 X 0 0 0 JACK SWARTZ 1.00 5.00 X 0 0 0 STEVEN WEIL 1.00 5.00 X 0 0 0 JACKIE WEINSTEIN 1.00 5.00 X X 0 0 0 DONALD WERTLIEB PHD 1.00 5.00 X 0 0 0 SUSAN WILK 1.00 5.00 X 0 0 0 CANDICE F WOLK 1.00 5.00 X 0 0 0 JONATHAN YELLIN 1.00 5.00 X 0 0 0 MICHAEL LEVINGER 1.00 5.00 X 0 0 0 SUZANNE PRIEBATSCH 1.00 5.00 X 0 0 0 DARREN BLACK 1.00 5.00 X 0 0 0 A KEENE METZGER 1.00 35.30 X 0 192377 24537 RIMMA ZELFAND 1.00 35.30 X 0 237720 21079 0 430097 45616 0 0 1 0 0 0 0 0 0 173155 112980 50595 9580 112168 68363 39459 4346 AMORTIZATION 17281 11276 5049 956 302604 192619 95103 14882 5608398 953428 4767138 4654970 34563 17283 4801701 4672253 3802877 3630674 2154279 2348214 5957156 5978888 X 0 0 0 0 -1155455 -1306635 -1155455 -1306635 4801701 4672253 X -302604 180 151244 X 0 1 X 1 1 1 X X X 0 0 0 JEWISH FAMILY & CHILDREN'S SERVICE INC 042104356 7 1 0 1 0 1121680 1121680 4486718 953428 3533290 4654970 DUE TO JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 2180311 SWAP VALUATION 167903 2348214 X 151244 151244 151244 0 0 0 302604 0 302604 0 302604 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. 0 0 0 0 0 0 0 0 0 A KEENE METZGER 0 171316 0 16205 0 4856 0 3610 0 20927 0 216914 0 0 RIMMA ZELFAND 0 207114 0 23285 0 7321 0 4095 0 16984 0 258799 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583F6B2 2004-10-25 5080000 TO ACQUIRE, IMPROVE AND EQUIP OFFICE SPACE 0 0 0 A 1449326 5080000 100000 4980000 2005 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 RBS CITIZENS NA 10.000000000000 0 0 0 0 0 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 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 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. 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 19 THE 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN SWAP VALUATION 151,244. JEWISH FAMILY & CHILDREN'S SERVICE INC 1430 MAIN STREET WALTHAM MA 02451 042104356 SOCIAL SERVICES MA 501(C)(3) LINE 7 N/A 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0