2013-05-14T11:05:52-05:00 2012-06-30 264677183 DZH PHILLIPS LLP 135 MAIN STREET 9TH FLOOR SAN FRANCISCO CA 941051815 990 2011-07-01 943362338 NORTH PENINSULA JEWISH CAMPUS NORT 6503782756 800 FOSTER CITY BOULEVARD FOSTER CITY CA 94404 FRED WEINER 6503782756 2013-05-13 1 H KIMBERLY ZYDEL P00013754 4157812500 X 2011 2016-02-24 21:20:13Z FRED WEINER 800 FOSTER CITY BOULEVARD FOSTER CITY CA 94404 24022771 0 X WWW.JEWISHCAMPUS.ORG X 2000 CA TO ENSURE THE SUCCESSFUL DEVELOPMENT AND FINANCIAL MANAGEMENT OF THE CAMPUS FACILITIES. 8 6 0 6 0 0 697894 3068745 1253515 1137085 2050357 1563096 0 165 4001766 5769091 865301 679440 0 0 0 0 24685 1521 1521 2231413 2938700 3121399 3619661 880367 2149430 81109487 81238608 44251264 42665719 36858223 38572889 X STATEMENT OF INTENT: A POSITIVE AND OPEN RELATIONSHIP BETWEEN THE NPJC AND THE AGENCIES PRESENT ON THE FOSTER CITY CAMPUS ARE CRUCIAL TO THE SUCCESS OF THE CAMPUS. ACCORDINGLY, THE NPJC, THE PJCC, AND THE RCWJDS HAVE WORKED TOGETHER TO DEVELOP A MISSION STATEMENT FOR THE NPJC THAT IS BASED UPON TRUST, COMMUNICATIONS, AND COLLABORATION. THESE THREE ENTITIES AGREE TO DISCUSS ANY ACTIONS WHICH HAVE A SIGNIFICANT EFFECT ON THE OTHER ENTITIES, WHILE RECOGNIZING THE NEED FOR FAST DECISION-MAKING ON IMPORTANT OR URGENT OPERATIONAL ISSUES. FURTHERMORE, THERE IS NO INTENT TO HAVE ANY OF THE ENTITIES ENCROACHING ON THE PROGRAMMATIC DECISIONS OF THE OTHER ENTITIES, UNLESS SUCH DECISIONS HAVE A SIGNIFICANT IMPACT ON ANY OF THEM. THE NPJC OBJECTIVES ARE TO 1) CREATE A STRONG JEWISH MAIN STREET FOR THE NORTH PENINSULA BY UTILIZING THE CAMPUS SITE AS A JEWISH FOCAL POINT AND AS A JEWISH COMUNITY RESOURCE TO ACCOMPLISH THIS, IN DIALOG WITH THE PJCC AND RCWJDS, THE CAMPUS (CONTINUED TO SCHEDULE O) 0 0 3474019 679439 1137085 NORTH PENINSULA JEWISH CAMPUS HAS COMPLETED PHASE 1 CONSTRUCTION FOR THE CAMPUS IN FOSTER CITY, CA, THE PJCC MAIN BUILDING AND RCWJD SCHOOL BUILDING. THE PENINSULA JEWISH COMMUNITY CENTER AND RONALD C. WORNICK JEWISH DAY SCHOOL ARE TENNANTS. NPJC CONTINUES TO PROVIDE REPAIR, MAINTENANCE AND OCCUPANCY SERVICES FOR THE EXISTING FACILITIES. NPJC MANAGES THE INVESTMENT PORTFOLIO AND INSURES COMPLIANCE WITH THE COVENANTS AND RESTRICTIONS RELATIVE TO THE TAX-EXEMPT BOND ISSUE AND GROUND LEASE WITH THE CITY OF FOSTER CITY. 3474019 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 15 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X FRED WEINER CFO 6503782785 800 FOSTER CITY BOULEVARD FOSTER CITY CA 94404 BOBBY LENT 2.00 X X 0 0 0 DAVID STEIRMAN 2.00 X X 0 0 0 MARK REISBAUM 2.00 X X 0 0 0 DEBORAH PINSKY 2.00 X X 0 0 0 SCOTT MALTZ 2.00 X X 0 0 0 BARBARA GEREBOFF 2.00 X X 0 0 0 JOELLE KAUFMAN 2.00 X X 0 0 0 THOMAS KASTEN 2.00 X 0 0 0 FRED WEINER 6.00 X 0 161361 10719 LARRY SCHLENOFF 35.00 X 0 113129 5458 0 274490 16177 0 0 1 0 HIGHCOM SECURITY SERVICES 1440 BROADWAY 405 OAKLAND CA 94612 SECURITY 303266 CIM AIR INC 50 AVIATION WAY 2 WATSONVILLE CA 95076 HVAC 193568 HEAVENLY CONSTRUCTION 370 UMBARGER RD SAN JOSE CA 95111 ARTIFICIAL TURF INSTALLATION 177838 GLOBAL MAINTENANCE RESOURCES 1684 DECOTO ROAD 314 UNION CITY CA 94587 JANITORIAL 176360 COOLEY LLP 3000 EL CAMINO REAL PALO ALTO CA 94306 ATTORNEY 140525 5 3068745 3068745 COMMON CHARGES 713940 1137085 1137085 1137085 1861942 1861942 17954834 18253680 -298846 -298846 -298846 MISCELLANEOUS INCOME 713940 165 165 165 5769091 1137085 0 1563261 679440 679440 13441 13441 1521 1521 73969 73969 51709 51709 4811 4811 1489575 1489575 191 191 696101 696101 43353 43353 BAD DEBT EXPENSE 565550 565550 3619661 3474019 144121 1521 4718823 6057088 1124171 3503991 23827 28709543 26418359 1918966 1110212 44637984 44125131 81109487 81238608 231009 300510 1516825 1669102 38910000 37805000 3593430 2891107 44251264 42665719 X 35366092 34897839 1492131 3675050 36858223 38572889 81109487 81238608 X 2149430 -434764 X X 0 1 1 X 0 X X X 0 0 0 PENINSULA JEWISH COMMUNITY CENTER 943227262 7 1 1 1 529963 RONALD C WORNICK JEWISH DAY SCHOOL 942993909 2 1 1 1 149477 JEWISH COMMUNITY FEDERATION OF SF MARIN AND SONOMA COUNTIES 941156533 7 1 1 1 0 3 679440 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM AFFILIATES 286281 CONSTRUCTION IN PROCESS 4743712 FINANCE LEASES RECEIVABLE 38048026 BOND ISSUANCE COSTS 997112 DEPOSITS 50000 44125131 POOLED INVESTMENTS BENEFICIARY LIABILITY (PJCC) 2891107 2891107 5769091 3619661 2149430 -434764 -434764 1714666 5260358 -434764 -73969 -508733 5769091 0 5769091 3545692 0 3545692 73969 73969 3619661 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: NPJC IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 509(A)(3) AND CALIFORNIA REVENUE AND TAXATION CODE, SECTION 23701D. ACCORDINGLY, IT HAS NOT PROVIDED FOR INCOME TAXES IN THESE FINANCIAL STATEMENTS. EACH YEAR, MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITION THE NPJC HAS TAKEN IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITIONS THE NPJC HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND, HENCE, DO NOT NEED TO BE MEASURED OR DISCLOSED IN THESE FINANCIAL STATEMENTS. TAX RETURNS FOR YEARS SUBSEQUENT TO JUNE 30, 2008 ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XII, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES INCLUDED IN INCOME -73,969. PART XIII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES INCLUDED IN INCOME 73,969. 1 PENINSULA JEWISH COMMUNITY CENTER 800 FOSTER CITY BLVD FOSTER CITY CA 94404 943227262 529963 FMV REDUCTION OF ALLOCATED SUBLEASE EXPENSES BY NPJC PROPERTY AND EQUIPMENT IN CONJUCTION WITH THE LEASED FACILITIES. INVESTMENT EARNINGS TO OFFSET THE EXPENSES INCURRED BY THE NPJC ON PJCC'S BEHALF. RONALD C WORNICK JEWISH DAY SCHOOL 800 FOSTER CITY BLVD FOSTER CITY CA 94404 942993909 149477 FMV REDUCTION OF ALLOCATED SUBLEASE EXPENSES BY NPJC PROPERTY AND EQUIPMENT IN CONJUCTION WITH THE LEASED FACILITIES. INVESTMENT EARNINGS TO OFFSET THE EXPENSES INCURRED BY THE NPJC ON RCWJDS'S BEHALF. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: NPJC SUBLEASES SUBSTANTIALLY THE ENTIRE CAMPUS TO THE RCWJDS AND PJCC. THE SUBLEASES WERE BOTH ENTERED INTO IN APRIL 2004, WITH EXPIRATION DATES OF DECEMBER 31, 2057. UNDER THE TERMS OF THE SUBLEASES, ALL EXPENSES INCURRED BY NPJC, INCLUDING SALARIES, RENT, INSURANCE, COMMON SERVICES, FUNDRAISING AND COSTS ASSOCIATED WITH FINANCING ARE PASSED ON, IN TOTAL, TO RCWJDS AND PJCC, IN ACCORDANCE WITH PREDETERMINED ALLOCATION PERCENTAGES. SUCH COST ALLOCATIONS COMMENCED EFFECTIVE APRIL 1, 2004. THESE COSTS HAVE HISTORICALLY BEEN REDUCED BY CERTAIN INVESTMENT EARNINGS OF NPJC, WHICH IN 2012 AMOUNTED TO $155,683.94. SCHEDULE I, PART I, LINE 2 PROCEDURE FOR MONITORING GRANTS IN THE U.S. NPJC SUBLEASES SUBTANTIALLY THE ENTIRE CAMPUS TO THE RCWJDS AND PJCC. THE SUBLEASES WERE BOTH ENTERED INTO IN APRIL 2004, WITH EXPIRATION DATES OF DECEMBER 31, 2057. UNDER THE TERMS OF THE SUBLEASES, ALL EXPENSES INCURRED BY NPJC, INCLUDING SALARIES, RENT, INSURANCE, COMMON SERVICES, FUNDRAISING, AND COSTS ASSOCIATED WITH FINANCING ARE PASSED ON, IN TOTAL, TO RCWJDS AND PJCC, IN ACCORDANCE WITH PREDETERMINED ALLOCATION PERCENTAGES. SUCH COST ALLOCATIONS COMMENCED EFFECTIVE APRIL 1, 2004. THESE COSTS HAVE HISTORICALLY BEEN REDUCED BY CERTAIN INVESTMENT EARNINGS OF NPJC, WHICH IN 2012 AMOUNTED TO $155,684. 0 0 0 0 0 0 0 0 0 FRED WEINER 0 161361 0 0 0 0 0 8116 0 2603 0 172080 0 0 CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY 680164610 130911ZA1 2004-08-05 43000000 CONSTRUCTION OF CAMPUS FACILITY 0 0 0 43000000 4701051 860000 4894322 38231238 2004 0 0 1 1 0 1 1 1 0 0.01000 0.02000 0.03000 1 1 1 0 0 0 0 LARRY SCHLENOFF RETIRED CEO 49647 PROVIDED REAL ESTATE CONTRACT SERVICES DURING 2012 0 FORM 990, PART VI, SECTION B, LINE 11 THE CFO AND CONTROLLER REVIEW THE ENTIRE 990 FOR COMPLETENESS AND ACCURACY AND MAY CONSULT WITH OTHERS AS NEEDED. ON MORE COMPLEX QUESTIONS, A DRAFT OF THE 990 IS SENT TO EACH MEMBER OF THE BOARD FOR REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST OF POLICY IS ANNUALLY MONITORED. ANY CONFLICTS THAT ARISE ARE REVIEWED BY THE PRESIDENT, WHO WILL ADVISE THE BOARD AND ATTEMPT TO RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT AND, IN THE ABSENCE OF RESOLUTION, REFER THAT MATTER FOR FINAL ACTION AT A MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A INDEPENDENT PERSONS REVIEWED COST OF LIVING COMPENSATION INCREASES THIS YEAR. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS -434,764. TOTAL TO FORM 990, PART XI, LINE 5: -434,764. OVERSIGHT COMMITTEE FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. ORGANIZATION'S MISSION: FORM 990, PART III, LINE 1 (CONTINUED): STATEMENT OF INTENT A POSITIVE AND OPEN RELATIONSHIP BETWEEN THE NPJC AND THE AGENCIES PRESENT ON THE FOSTER CITY CAMPUS ARE CRUCIAL TO THE SUCCESS 0F THE CAMPUS ACCORDINGLY, THE NPJC, THE PJCC, AND THE RCWJDS HAVE WORKED TOGETHER TO DEVELOP A MISSION STATEMENT FOR THE NPJC THAT IS EXPECTED TO A. RAISE CAPITAL FUNDS, B. DEVELOP AND COMMUNICATE A CAMPUS LONG-TERM STRATEGY TO THE COMMUNITY, C. DEVELOP A MEANINGFUL SUBSTANTIAL COMMUNITY PRESENCE D. SEEK AND EVALUATE FUTURE TENANTS AND ACQUIRE ADDITIONAL PROPERTY (WHEN APPROPRIATE) THAT WILL SUPPORT THE CAMPUS' OBJECTIVE 2) MANAGE PLANNING, DEVELOPMENT ACTIVITIES, CAPITAL FUNDRAISING CAMPAIGNS, AND CONSTRUCTION FOR FUTURE PHASES OF THE CAMPUS A. DEVELOP LONG-TERM STRATEGY FOR CAMPUS B. DEVELOP CONSTRUCTION PLANS AND ACCURATE COST ESTIMATES C. DEVELOP FUNDING PLANS I. BOND FINANCING II. ENDOWMENT REQUIREMENTS III. APPROACH TO ASSURE STRONG FINANCIAL PERFORMANCE, D. HIRE APPROPRIATE STAFF FOR CAPITAL CAMPAIGN, E. MANAGE CAPITAL CAMPAIGN, F. MANAGE CONSTRUCTION MANAGER G. MANAGE CONSTRUCTION PROGRAMMING PROCESS, 3) PROVIDE AND COORDINATE THE FINANCIAL AND BUSINESS MANAGEMENT OF THE CAMPUS ORGANIZATION. TO ACCOMPLISH THIS THE CAMPUS IS EXPECTED TO ENSURE THAT ADEQUATE FINANCING IS IN PLACE, THAT ADEQUATE FUNDS ARE RAISED, THAT THE TENANT BUSINESS MODELS SUPPORT THE JOINT COMMITMENTS, THAT FUNDS ARE EFFECTIVELY MANAGED AND INVESTED, AND THAT FINANCIAL REPORTING IS CONSOLIDATED IN AN ACCURATE AND TIMELY MANNER A. ENSURE COMPLIANCE WITH BANK COVENANTS (TACTICAL AND STRATEGIC) B. REVIEW BUSINESS MODELS, FINANCIAL PERFORMANCE, AND OPERATIONAL METRICS OF ALL CAMPUS ORGANIZATIONS/AGENCIES C. RECOMMEND CORRECTIVE ACTION WHEN NECESSARY D. CAMPUS-WIDE CASH PLANNING E. MANAGE INVESTMENTS F. ENSURE CONSOLIDATED FINANCIALS ARE ACCURATE, TIMELY AND UNDERSTOOD BY BANK AND OTHER PARTIES 4) MANAGE KEY CONSTITUENCIES (INCLUDING FOSTER CITY AND KEY DONORS) TO FURTHER THE ABOVE A. ALL NON-PROGRAM CONTACTS WITH FOSTER CITY TO BE COORDINATED THROUGH THE CAMPUS B. ALL SOLICITATIONS TO KEY DONORS TO BE COORDINATED THROUGH THE CAMPUS C. ALL CONTACTS WITH AND INFORMATION PROVIDED TO KEY DONORS TO BE ENTERED INTO DATABANK MAINTAINED BY CAMPUS D. BANK RELATIONSHIP TO BE MANAGED BY THE CAMPUS E. MANAGE RELATIONSHIP WITH THE FEDERATION 5) ENSURE THE FACILITIES ARE WELL MAINTAINED AND THE MAJOR ASSETS PROTECTED AS WELL AS ENSURE ALL TENANTS ARE SATISFIED AND GET SERVICES IN A TIMELY AND EFFECTIVE MANNER. TO ACCOMPLISH THIS, THE CAMPUS NEEDS TO PROVIDE EFFECTIVE COMMON SERVICES OR ENSURE THAT THE TENANTS EFFECTIVELY PROVIDE THESE SERVICES A. CAN "SUBCONTRACT" ACTIVITY TO TENANTS, WHICH CAN MANAGE SPECIFIC ACTIVITIES AS A SHARED SERVICE FOR THE CAMPUS B. ENSURE SERVICE LEVEL AGREEMENTS ARE IN PLACE C. ENSURE ALL TENANTS ARE EFFECTIVELY SERVICED D. REGULAR REVIEWS TO ENSURE ACCEPTABLE PERFORMANCE 6) ENSURE ISSUES BETWEEN TENANT ORGANIZATIONS (THAT CAN'T BE RESOLVED BETWEEN THEM) ARE RESOLVED IN AN EFFECTIVE AND TIMELY MANNER A. PER OPERATIONS AGREEMENT B. TENANTS NEED TO SUPPORT EACH OTHER AND THE ROLE OF THE CAMPUS (INTERNALLY AND IN THE COMMUNITY). PENINSULA JEWISH COMMUNITY CENTER 800 FOSTER CITY BOULEVARD FOSTER CITY CA 94404 943227262 PROVIDE SOCIAL, CULTURAL, RECREATIONAL, EDUCATIONAL NEEDS. CA 501(C)(3) LINE 7 N/A 0 JEWISH COMMUNITY FEDERATION OF SAN FRANCISCO 121 STEUART STREET SAN FRANCISCO CA 94105 941156533 BUILD, MAINTAIN AND STRENGTHEN JEWISH IDENTITY, COMMUNITY AND LIFE. CA 501(C)(3) LINE 7 N/A 0 RONALD C WORNICK JEWISH DAY SCHOOL 830 FOSTER CITY BOULEVARD FOSTER CITY CA 94404 942993909 EDUCATE K-8 CHILDREN IN A WAY THAT INSPIRES A LIFE-LONG JOY OF LEARNING. CA 501(C)(3) LINE 2 N/A 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0