2014-03-07T18:09:26-06:00 2013-06-30 941254756 HOOD & STRONG LLP 100 FIRST STREET 14TH FLOOR SAN FRANCISCO CA 94105 990 2012-07-01 943227260 JEWISH COMMUNITY CENTER OF SAN FRANCISCO JEWI 4152921232 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 ADRIAN BREITFELD 4152921232 2014-03-06 1 MAGA E KISRIEV P01008919 4157810793 2012 2015-11-30 17:44:51Z ADRIAN BREITFELD 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 93798038 0 X WWW.JCCSF.ORG X 1877 CA THE JCCSF SERVES THE NEEDS OF THE SAN FRANCISCO JEWISH COMMUNITY. 27 27 665 150 36250 0 4983380 4876821 25226959 26363531 3384631 3451742 465333 1551606 34060303 36243700 440810 429847 0 0 20359597 21536728 0 0 1392064 13105866 12599639 33906273 34566214 154030 1677486 129556064 76693927 63699794 7870067 65856270 68823860 X THE MISSION OF THE JEWISH COMMUNITY CENTER OF SAN FRANCISCO (JCCSF) IS TO ENRICH LIFE, BUILD JEWISH IDENTITY, PROMOTE THE DEVELOPMENT OF MEANINGFUL BONDS WITHIN OUR COMMUNITY, AND TO FACILITATE CONNECTIONS WITH ISRAEL AND JEWS WORLWIDE. THE JCCSF IS THE JEWISH GATEWAY AND NEIGHBORHOOD WHERE ALL ARE WELCOME. IT PROVIDES QUALITY EXPERIENCES THROUGH A MIX OF FORMAL AND INFORMAL JEWISH EDUCATIONAL, RECREATIONAL, AND CULTURAL ACTIVITIES. PEOPLE OF ALL AGES, FAITHS AND BACKGROUNDS ARE INVITED TO PARTICIPATE AT THEIR LEVEL OF INTEREST AND ENCOURAGED TOWARD HIGHER LEVELS OF INVOLVEMENT IN JEWISH LIFE AND IN THE COMMUNITY AT LARGE. 0 0 8914929 12492932 THE KORET CENTER FOR HEALTH, FITNESS & SPORT AT THE JCCSF PROMOTES HEALTH AND WELLNESS BY PROVIDING FITNESS, AQUATICS, SPORTS, AND EDUCATION PROGRAMS FOR PEOPLE OF ALL AGES. WITH EXCEPTIONAL FACILITIES AND OUTSTANDING PROFESSIONALS, THE PROGRAM IS DEDICATED TO HELPING INDIVIDUALS IMPROVE THEIR PERSONAL FITNESS, HEALTH, AND LIFESTYLE. THE KORET CENTER FOR HEALTH, FITNESS & SPORT PROMOTES AND BUILDS COMMUNITY BY ENGAGING PEOPLE IN CLASSES, SPORTS AND RECREATIONAL ACTIVITIES IN WHICH THEY CAN MEET AND HAVE FUN WITH 13,500 CENTER MEMBERS AND ANOTHER 5,000 COMMUNITY MEMBERS WHO SHARE THEIR INTERESTS. 6427541 307173 5457191 THE CLAUDE & LOUISE ROSENBERG EARLY CHILDHOOD EDUCATION PROGRAM ENRICHES THE LIVES OF OVER 400 YOUNG CHILDREN AND THEIR FAMILIES BY PROVIDING A VARIETY OF OPPORTUNITIES FOR LEARNING, GROWTH AND EXPLORATION IN A JEWISH SETTING. THE PROGRAM'S REGGIO EMILIA-INSPIRED APPROACH TO EARLY CHILDHOOD EDUCATION FOSTERS STRONG RELATIONSHIPS BETWEEN CHILDREN, TEACHERS, AND PARENTS. THIS APPROACH SUPPORTS AND ENRICHES FAMILY LIFE AND JEWISH COMMUNITY LIFE THROUGH PARENT/BABY/TODDLER GROUPS, PARENT EDUCATION, FAMILY EDUCATION, SOCIAL PROGRAMS, AND HOLIDAY CELEBRATIONS. 5894405 588 1525033 THE GOLDMAN CENTER FOR ADULT LIVING AND LEARNING; THE TAUBE-KORET CENTER FOR JEWISH PEOPLEHOOD; THE FRIEND CENTER FOR THE ARTS; AND THE KRITZER/ROSS EMIGRE PROGRAM PROVIDE ADULTS WITH QUALITY EXPERIENCES THROUGH A MIX OF FORMAL AND INFORMAL JEWISH EDUCATIONAL, RECREATIONAL, AND CULTURAL ACTIVITIES. PEOPLE OF ALL AGES ARE INVITED TO PARTICIPATE AT THEIR LEVEL OF INTEREST AND ENCOURAGED TOWARD HIGHER LEVELS OF INVOLVEMENT IN JEWISH LIFE AND IN THE COMMUNITY AT LARGE. DAILY OFFERINGS INCLUDE CLASSES RANGING FROM FINE ARTS, COOKING, MUSIC, DANCE, CERAMICS, FOREIGN LANGUAGE STUDY, AND CAREER DEVELOPMENT TO AN INTERNATIONAL TRAVEL PROGRAM, AND MUCH MORE. OVER 20,000 INDIVIDUALS ATTEND THE ARTS & IDEAS PERFORMANCES AND LECTURES ANNUALLY. SEE CONTINUATION ON SCHEDULE O.IN ADDITION, THE JCCSF SERVES MORE THAN 17,000 HOT LUNCHES, SIX DAYS A WEEK AND PROVIDES OTHER FREE AND LOW-COST DAYTIME PROGRAMMING FOR LOW-INCOME SENIORS ANNUALLY. 7179459 122086 7077987 THE HAVURAH YOUTH CENTER PROVIDES AN AFTERSCHOOL ENRICHMENT PROGRAM FOR CHILDREN IN SAN FRANCISCO THAT MEETS MONDAY-FRIDAY AND SCHOOL HOLIDAYS. ANCILLARY SERVICES INCLUDE ONSITE PARKING, DAYENU GIFT SHOP, AND COMMUNITY TABLE (CAFE) SALES. 7179459 122086 7077987 28416334 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 118 0 665 1 1 1 0 0 0 0 1 1 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ADRIAN BREITFELD 4152921232 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 SOPHIE ROSS 10.00 X X 0 0 0 WARREN BROWNER MD 5.00 X X 0 0 0 KAREN PERLMAN 5.00 X X 0 0 0 TOBY ROSENBLATT 5.00 X X 0 0 0 ERIC PROSNITZ 5.00 X X 0 0 0 DAVID MECKLER 5.00 X X 0 0 0 SINJIN BAIN 3.00 X 0 0 0 MARK BERNSTEIN 3.00 X 0 0 0 DAVID CRANE 3.00 X 0 0 0 SUE DIAMOND 3.00 X 0 0 0 RICHARD FIEDOTIN 3.00 X 0 0 0 BOB FIELDS 3.00 X 0 0 0 MARCI GLAZER 3.00 X 0 0 0 STEVE GOODMAN 3.00 X 0 0 0 NANCY GRAND 3.00 X 0 0 0 HOLLY HAGENS 3.00 X 0 0 0 JOSHUA JOSEPH 3.00 X 0 0 0 KAREN KAHN 3.00 X 0 0 0 DAVID KATZNELSON 3.00 X 0 0 0 LAURA KLAPPER 3.00 X 0 0 0 SUSAN LOWENBERG 3.00 X 0 0 0 SHANA PENN 3.00 X 0 0 0 ROBERT RUBIN 3.00 X 0 0 0 PHILIP SCHLEIN 3.00 X 0 0 0 JOELLE STEEFEL 3.00 X 0 0 0 JEN TRAEGER-HIRSCHFELDER 3.00 X 0 0 0 SHELDON WOLFE 3.00 X 0 0 0 BARRY FINESTONE 40.00 X 329231 0 24371 TODD BRAMAN 40.00 X 209167 0 19198 DIANE WALTERS 40.00 X 192008 0 18357 RACHEL BRODIE 40.00 X 148923 0 16122 CHRIS B SUNDBLAD 40.00 X 141042 0 24542 NATHANIEL BERGSON-MICHELSON 40.00 X 133020 0 8543 BARBARA LANE 40.00 X 128008 0 14428 PAMELA SCHNEIDER 40.00 X 127647 0 23291 1409046 0 148852 12 0 1 0 HELLER CONSULTING INC 1736 FRANKLIN STREET SUITE 400 OAKLAND CA 94612 PROFESSIONAL FEES 513580 CAHILL CONTRACTORS 425 CALIFORNIA STREET SUITE 2200 SAN FRANCISCO CA 94104 CONTRACTORS SERVICE 470820 CLUB ONE 555 MARKET ST 13TH FLOOR SAN FRANCISCO CA 94105 FITNESS CENTER MANAGEMENT FEES 388636 ABM PARKING SERVICES 600 HARRISON STREET STE 600 SAN FRANCISCO CA 94107 PARKING 353005 WORLD PASSAGE LTD 93 OLD YORK ROAD SUITE 1-525 JENKINTOWN PA 19046 TRAVEL 160045 5 X 519700 215080 4142041 24739 4876821 PROGRAM REVENUE 900099 24647450 24647450 AUX/OTHER PROG RELATED 900099 1716081 1716081 26363531 2081980 2081980 422010 54008 0 0 422010 54008 476018 476018 58792901 500 57423639 0 1369262 500 1369762 1369762 106147 519700 119448 -13301 -13301 4425 0 4425 4425 18977 11251 7726 7726 SWAP TERMINATION 900099 850876 850876 OTHER REVENUE 900099 189612 189612 ADVERTISING 541800 36250 36250 1076738 36243700 26553143 36250 4777486 429847 429847 825454 282009 361344 182101 16081771 13656403 1689158 736210 844167 527517 281604 35046 2320547 2021753 208899 89895 1464789 1251428 149776 63585 530474 530474 65692 6789 45326 13577 53763 53763 431167 369510 60363 1294 1358931 809144 465712 84075 654553 540725 71856 41972 652227 461877 187796 2554 2467969 1937529 485275 45165 65348 57921 3745 3682 100699 84886 12399 3414 881820 755720 123455 2645 1985206 1701321 277929 5956 175864 52759 123105 PROGRAM SUPPLIES & EXPE 2047418 2021527 11160 14731 BOND ISSUANCE COSTS-AMO 422578 362149 59161 1268 SPECIAL EVENTS 2248 1985 210 53 703682 553061 85780 64841 34566214 28416334 4757816 1392064 X 1697165 1033301 140854 1626427 2183364 1509863 178374 162262 70000 50000 11070 13014 226877 299174 68726289 19901290 50037425 48824999 71500595 23144949 3083824 3500 426516 26438 129556064 76693927 2466480 2513538 2135438 2399018 52735000 2957511 6362876 0 63699794 7870067 X 53321149 55079689 3099537 4203035 9435584 9541136 65856270 68823860 129556064 76693927 1677486 1290104 0 X 0 1 X 1 0 X 5561292 13051146 4417377 4983380 4876821 32890016 5561292 13051146 4417377 4983380 4876821 32890016 3318246 29571770 1198504 4004563 4066229 3428661 2557998 15255955 124482 171383 144196 352368 980425 1772854 49918825 101288808 0.59240 0.61050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 398321 X X 0 15574526 105552 2835282 577737 17937623 16341577 298138 -312572 752617 15574526 14568441 118367 2790854 1136085 16341577 4988157 8543349 1036935 14568441 4572493 902134 -310273 176197 4988157 0.33380 0.53190 0.13430 0 0 2104375 2104375 61332764 15736926 45595838 4654450 4118303 536147 634700 46061 588639 48824999 X 37115208 1290104 -429847 860257 36254951 -11251 -11251 36243700 34147618 11251 11251 34136367 429847 429847 34566214 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE CENTER IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. THE CENTER'S CURRENT ACCOUNTING POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE CENTER'S TAX POSITION AND CONCLUDED THAT THE CENTER HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE CENTER CONTINUES TO REMAIN SUBJECT TO EXAMINATION BY U.S. FEDERAL AUTHORITIES FOR TAX YEARS 2009 THROUGH 2012 AND FOR CALIFORNIA STATE AUTHORITIES FOR TAX YEARS 2008 THROUGH 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASS OF SCHOLARSHIP EXPENSES -429,847. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -11,251. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 11,251. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF SCHOLARSHIP EXPENSES 429,847. SHOWCASE 496900 474850 22050 1228 36896 40572 6661 STAR GALA 118206 44850 73356 785 20923 5011 4257 1 10741 10741 2289 826 625847 519700 106147 2013 60108 45583 11744 119448 -13301 SCHEDULE G, PART II, LINE 11, NET INCOME SUMMARY NOTE THE NET INCOME SUMMARY SUBTRACTS DONOR CONTRIBUTIONS (LINE 2) ASSOCIATED WITH EACH FUNDRAISING EVENT AND ONLY INCLUDES REVENUE EARNED FROM THESE EVENTS (FOR EXAMPLE, AUCTION ITEMS). THE NET INCOME SUMMARY (LINE 11) IS NEGATIVE BECAUSE DIRECT EXPENSES MAY ONLY BE APPLIED TO GROSS INCOME (LINE 3) WHICH, FOR THE PURPOSES OF THIS SCHEDULE G, EXCLUDES DONOR CONTRIBUTIONS (LINE 2). THEREFORE, PLEASE LOOK TO THE GROSS RECEIPTS AMOUNTS AS PRESENTED (LINE 1) TO UNDERSTAND THE TOTAL REVENUE RAISED BY EACH EVENT. 1 SCHOLARSHIPS 410 429847 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: SCHOLARSHIPS ARE GRANTED FOR PARTICIPATION IN JCCSF SPONSORED PROGRAMS ONLY. ACCOUNTING MONITORS ALL SCHOLARSHIP ACTIVITY. PART III, COLUMN (B) THIS NUMBER REPRESENTS THE TOTAL NUMBER OF SCHOLARSHIPS GIVEN. X X X X 0 0 0 0 0 0 0 0 0 BARRY FINESTONE 329231 0 0 0 0 0 15509 0 8862 0 353602 0 0 0 TODD BRAMAN 201167 0 8000 0 0 0 10336 0 8862 0 228365 0 0 0 DIANE WALTERS 184008 0 8000 0 0 0 9495 0 8862 0 210365 0 0 0 RACHEL BRODIE 147923 0 1000 0 0 0 7446 0 8676 0 165045 0 0 0 CHRIS B SUNDBLAD 141042 0 0 0 0 0 15680 0 8862 0 165584 0 0 0 PAMELA SCHNEIDER 127647 0 0 0 0 0 14429 0 8862 0 150938 0 0 0 BARRY FINESTONE OFFICER PRINCIPAL RESIDENCE X 90000 50000 0 1 1 50000 FORM 990, PART VI, SECTION B, LINE 11 THE TAXPAYER'S ACCOUNTING FIRM FORWARDS THE FORM 990 TO THE CFO AND CONTROLLER WHO REVIEW THE RETURN IN DETAIL. THEREAFTER, THE RETURN IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE FORM 990; ANY QUESTIONS ARE DIRECTED TO THE CFO OR CONTROLLER. THE CFO AND CONTROLLER OR THE ACCOUNTING FIRM ADDRESS QUESTIONS FROM THE BOARD. WHEN NEEDED, A PHONE CONFERENCE IS HELD WITH BOARD MEMBERS AND THE ACCOUNTING FIRM TO DISCUSS ANY POTENTIAL ISSUES. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED WITH ALL NEW HIRES DURING ORIENTATION. THE JCCSF IS COMMITTED TO MAINTAINING THE HIGHEST STANDARDS OF CONDUCT AND PROMPTLY INVESTIGATES AND RESPONDS TO ANY FRAUDULENT OR MISUSE OF JCCSF RESOURCES AND PROPERTY, AND ANY INAPPROPRIATE CONDUCT. THE JCCSF CONTINUOUSLY ENFORCES THE POLICY AND REINFORCES THE COMMITMENT TO STANDARDS OF CONDUCT BY TAKING TIMELY AND APPROPRIATE CORRECTIVE ACTION. ANY POTENTIAL CONFLICTS ARE REVIEWED BY THE JCCSF BOARD PRESIDENT. IF A POTENTIAL CONFLICT EXISTS, THE BOARD, MINUS THE INTERESTED PERSON, MAKES A DETERMINATION WHETHER AN ACTUAL CONFLICT EXISTS. IF AN ACTUAL CONFLICT EXISTS, THE INTERESTED PERSON WILL BE ASKED TO EITHER LEAVE THE ROOM OR REFRAIN FROM PARTICIPATION DURING ANY PART OF RELATED DISCUSSIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE DETERMINES AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CFO THROUGH USE OF COMPARABILITY DATA. ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED AND MAINTAINED BY THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE JCCSF HAS AUDITED FINANCIALS ON THE WEBSITE AND IN OUR ANNUAL REPORT. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE FURNISHED AS REQUESTED. FORM 990, PART VIII, LINE 2A PROGRAM REVENUE IS COMPRISED OF THE FOLLOWING: PROGRAM REVENUE $12,173,495 FITNESS CENTER PROGRAM REVENUE $12,473,955 TOTAL TO FORM 990, PART VIII, LINE 2A $24,647,450 FORM 990, PART X, LINE 20, COLUMN (B): DURING FISCAL YEAR 2013, THE CENTER PAID OFF THE BALANCE OF THE BOND DEBT. THE BONDS WERE REDEEMED AND PAID IN FULL ON APRIL 1, 2013.