2013-02-14T08:39:15-06:00 2012-06-30 420714325 MCGLADREY LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 606063392 990 2011-07-01 362167757 Jewish Child and Family Services JEWI 3123574800 216 West Jackson Boulevard No 800 Chicago IL 60606 VINCE EVERSON 3123574800 2013-02-14 1 David Faje P00031371 3126343400 2011 2016-02-25 16:41:14Z See Attached Howard Sitron 216 West Jackson Boulevard No 800 Chicago IL 60606 29205550 0 X www.jcfs.org X 1893 IL Jewish Child and Family Services (JCFS) is your first and best connection to trusted, innovative care to meet the individual needs of each child, teen, adult and family we serve, through Counseling & Support, Testing & Assessment, Special Education, Child Welfare, Inclusive Camps & Recreation, Services for People with Disabilities and more. 36 36 506 300 0 9851 26309784 26833054 1713747 1755124 364953 247228 4166 1119 28392650 28836525 2734148 2587402 0 0 20431731 20167623 0 0 678295 6796312 6780988 29962191 29536013 -1569541 -699488 25854001 24633884 5013891 4554869 20840110 20079015 X It is the mission of Jewish Child and Family Services to provide help, healing and caring services infused with Jewish values to strengthen lives in the Jewish community and the community at large. 0 0 12453937 1658616 1173775 Counseling and Support - Jewish Child & Family Services offers short- and long-term therapy and case management services for adults, children, couples and families, provided by masters and doctorate level clinicians at eight metropolitan Chicago locations. Relying on compassion as a key ingredient in the therapeutic process, the JCFS counseling staff promotes personal growth for its clients in response to a variety of situations, including: anxiety, depression, illness and loss, mental health, family conflict, life transitions and more. JCFS provided 18,000+ hours of counseling service to over 6,000 adults, teens, children and families. 5725398 6613 42494 Special Education - The Therapeutic Day School is designed to meet the needs of students with behavioral and emotional disorders and provides an atmosphere that helps to alleviate these behaviors. Many students, who have adjusted poorly within a traditional academic setting and the community at large, feel grateful to finally be understood by their teachers. At JCFS' Therapeutic Day School we create opportunities for success with: State-aligned curriculum plus meaningful collaboration between school personnel, parents and mental health professionals for a comprehensive and individualized education; Support for Transitions at Every Stage, whether the next step is elementary, junior high, high school, college or establishing oneself in the community as a young adult; Low Student to Teacher Ratio, with no more than eight children per class; State-of-the-Art Facility, with computers in every classroom, a gymnasium and more. JCFS also offers a Yeshiva Program that serves Jewish children with emotional disorders who are interested in participating in Jewish studies. The JCFS Therapeutic Day School serves over 120 students annually in grades K-12 and is accredited and licensed by the North Central Association, Commission on Accreditation and School Improvement (NCA CASI) and the Illinois State Board of Education. In addition to working with the Chicago Public Schools, the school works in conjunction with suburban school districts from the North Shore, Lake County and the Western suburbs. 4535773 59562 110384 Child Welfare: Residential and Group Homes - JCFS has a long standing relationship with DCFS to support their needs to care for youth who have been abused and neglected and have emotional issues as a result of that trauma. The residential staff, at our five homes, provides the stability and case management support necessary for young adults who are ready to help themselves stabilize their lives. Our homes treat children and adolescents with a wide range of clinical disorders, including mood disorders, ADHD, oppositional behaviors and developmental disorders. Each home has a master's level clinician who provides individual, group and family therapy when appropriate. We also assume an advocacy role within the larger systems, which affect the children and their families. We strive to provide multidisciplinary care, as each resident's medical, educational, psychiatric and recreational needs are assessed and met through a combination of community and JCFS resources. 2471371 862611 1237 Foster Care 1167450 427234 Therapeutic Pediatric Services 3638821 862611 428471 26353929 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 230 0 1 506 1 1 1 0 0 0 0 1 1 0 0 0 0 X 36 36 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X Vince Everson CFO 3126732714 216 West Jackson Suite 700 Chicago IL 60606 Stephen R Ballis 5.00 X X 0 0 0 Benn Feltheimer 2.00 X X 0 0 0 Andrew M Glick 2.00 X X 0 0 0 Rebecca Gruenspan Res 711 2.00 X X 0 0 0 Deborah Hecht 2.00 X X 0 0 0 H Debra Levin 2.00 X X 0 0 0 Paul K Morton 2.00 X X 0 0 0 Susan Schulman 2.00 X X 0 0 0 Laurie Price 2.00 X X 0 0 0 Daniel J Wander 2.00 X X 0 0 0 Don C Trossman 2.00 X X 0 0 0 Mark S Levy 2.00 X X 0 0 0 Toby Bernstein 2.00 X X 0 0 0 Gerry Oguss 7111-83111 2.00 X X 0 0 0 Stephanie Dykeman 1.00 X 0 0 0 Howard A Feinstein 1.00 X 0 0 0 Thomas Giller 1.00 X 0 0 0 Cindy Friedman Res 711 1.00 X 0 0 0 Patricia N Gillman 1.00 X 0 0 0 Marcey B Goldner 1.00 X 0 0 0 Karen Stickler Greer 1.00 X 0 0 0 Harry Huzenis 1.00 X 0 0 0 Gerri Kahnweiler 1.00 X 0 0 0 Adrienne Kreizelman 1.00 X 0 0 0 Daniel Katz Res 711 1.00 X 0 0 0 Judith S Kohn 7111-83111 1.00 X 0 0 0 Mickey G Lefton 1.00 X 0 0 0 Karen L Levine 1.00 X 0 0 0 Jerrold Marks 1.00 X 0 0 0 Joshua Orlan 1.00 X 0 0 0 Andy Perellis 1.00 X 0 0 0 Robert Perlmuter MD 1.00 X 0 0 0 Lisa Resnick Res 711 1.00 X 0 0 0 Jennifer Rosenblum 1.00 X 0 0 0 Ron Schwartz 1.00 X 0 0 0 Gail H Steingold 1.00 X 0 0 0 Abby Strauss 1.00 X 0 0 0 Jane Strauss 1.00 X 0 0 0 Howard S Suskin 1.00 X 0 0 0 Alan Swimmer 1.00 X 0 0 0 Jeffrey B Winton 1.00 X 0 0 0 Shari Zenner 1.00 X 0 0 0 Howard Sitron 38.00 X 204417 0 45518 Vince Everson 38.00 X 61679 0 3292 Henry Roth 38.00 X 103625 0 -64238 Margaret Vimont 38.00 X 135688 0 41723 Suzanne Franklin 38.00 X 121166 0 67584 Shirley Maeir 38.00 X 130535 0 9399 Toni Myckowiak 38.00 X 105389 0 41155 Julia Mellow 0.00 X 110531 0 22203 973030 0 166636 8 1 1 0 0 248899 8746191 12346695 5491269 64559 26833054 Counseling and Support 624100 1173775 1173775 Therapeutic Pediatric 624100 427234 427234 Residential Services 623990 110384 110384 Education Services 624100 42494 42494 Foster Care 624100 1237 1237 1755124 56362 56362 490641 299775 190866 190866 190866 23500 248899 54250 -30750 -30750 36836 15000 21836 21836 Miscellaneous 900099 10033 10033 10033 28836525 1755124 0 248347 2587402 2587402 390458 390458 15370336 13958850 1027345 384141 751994 697198 36149 18647 2266949 2044378 167893 54678 1387886 1240075 114645 33166 26348 4361 21987 89548 10811 78737 790341 609019 165826 15496 251747 161772 5587 84388 1086836 985145 69833 31858 549141 496862 49969 2310 2925907 2762323 121816 41768 362893 344915 13218 4760 137793 86783 46711 4299 346339 193950 149605 2784 Membership Dues 66705 53244 13461 0 147390 116841 30549 29536013 26353929 2503789 678295 549264 1139122 2463696 2013306 61581 53370 17000 17000 5363755 3933501 1585017 1430254 20564028 19417790 613415 563042 25854001 24633884 1891440 1890549 479315 354002 2643136 2310318 5013891 4554869 X 9893585 9359243 2771447 2544194 8175078 8175578 20840110 20079015 25854001 24633884 X -699488 -61607 X 0 1 1 X 0 X 28514800 27540074 27562153 26309779 26833054 136759860 28514800 27540074 27562153 26309779 26833054 136759860 136759860 247791 94272 44711 61468 56362 504604 82325 74400 59895 12485 10033 239138 137503602 10196016 0.99460 0.99070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13341979 129727 42534 838908 12675332 12134808 113920 1940163 846912 13341979 11469083 250939 1265566 850780 12134808 13171494 1268685 -2189132 781964 11469083 0.26430 0.09070 0.64500 0 1 1 2001425 1726206 275219 3362330 2207295 1155035 1430254 Endowment Foundation Assets 12675332 F JFMC Pooled Endowment Portfolio, LLC 6742458 F 19417790 Due to Jewish Federation of Metropolitan Chicago 757838 Merger Loan Due to Jewish Federation of Metropolitan Chicago 1303400 Other Liabilities 86580 Deferred Compensation Payable 162500 2310318 28836525 29536013 -699488 -233368 171761 -61607 -761095 28797680 -233368 22762 171761 -38845 28836525 0 28836525 29558775 22762 22762 29536013 0 29536013 Description of Intended Use of Endowment Funds: Part V, Line 4: The endowment funds held by JCFS and by the JCFS Endowment Foundation were established to support the Agency's operations and its various programs. Description of Uncertain Tax Positions Under FIN 48: Part X: The Agency, an Illinois nonprofit corporation, is exempt from income taxes under Section 501(c)(3) of the Internal Revenue code and applicable state law, except for taxes pertaining to unrelated business income, if any. The accounting standard on accounting for uncertainty in income taxes addresses 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, the Agency 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. Examples of tax positions include the tax-exempt status of the Agency and various positions related to the potential sources of unrelated business taxable income (UBTI). 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 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties. There were no unrecognized tax benefits identified or recorded as liabilities during the periods covered by these financial statements. The Agency files forms 990 in the U.S. federal jurisdiction and the State of Illinois. The Agency is generally no longer subject to examination by the Internal Revenue Service for years before 2009. Part XI, Line 8 - Other Adjustments: Change in Endowment Foundation Net Assets 171,761. Part XII, Line 2d - Other Adjustments: Change in Endowment Foundation Net Assets 171,761. Bowling Event 174229 154229 20000 7905 35530 Musical Concert 98170 94670 3500 2581 8234 272399 248899 23500 10486 43764 54250 -30750 36836 7000 8000 1 1.00000 36836 7000 8000 15000 21836 IL 0 JCFS operates a raffle in connection with the annual fundraising event. Raffles are licensed by the municipality where the raffle was operated and the fundraising event held (Northbrook, IL). 0 1 0 1.00000 Toni Myckowiak 216 W Jackson Blvd Suite 700 Chicago IL 60606 0 Stacey Shor 675 Plans fundraising events, solicits donors, and supervises other development staff. X 0 1 Foster Care Board, Clothing, Allowance, Other 99 859684 2927 FMV Clothing, Toys, School Supplies Counseling & Support Rent, Utilities, Medical, Other 1008 1523435 35123 FMV Clothing, Toys, School Supplies Residential Program Clothing, Allowance, Other 61 54299 3763 FMV Clothing, Toys, School Supplies Camp Scholarships 70 25348 Education Scholarships 13 73898 Refugee Assistance 8 8925 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Requests for client scholarships are presented by clinical staff to a committee that may include program directors, board members or community representatives for approval based on financial need, family circumstances and other relevant factors, as well as the donor's restrictions on funds used to pay the scholarships. Requests for client financial assistance are recommended by clinical staff to their clinical supervisor for approval based on financial need. X X X X 1 0 0 0 0 0 0 0 0 Howard Sitron 203122 0 0 0 1295 0 24435 0 21083 0 249935 0 0 0 Margaret Vimont 135650 0 0 0 38 0 25192 0 16531 0 177411 0 0 0 Suzanne Franklin 118366 0 0 0 2800 0 49953 0 17631 0 188750 0 0 0 Julia Mellow 49193 0 0 0 61338 0 12636 0 9567 0 132734 0 0 0 Part I, Line 4a Julia Mellow (Former CFO) - $61,190 Robert Bloom Former Executive Dire Personal Income Taxes Owed Connected With Deferred Compensation Agreement X 71308 53370 0 1 1 53370 X 46814 Fair Market Value X 4 6710 Fair Market Value X 2 11035 Proceeds from Sale 0 0 1 Third Party Use: Part I, Line 32b: JCFS contracts with Charitable Auto Resources to administer and operate the vehicle donation program. Doing Business As Form 990, Part I, Item C DBA: Jewish Children's Bureau DBA: Jewish Family and Community Service Form 990, Part VI, Section A, line 6 Per JCFS' by-laws, every person who is a member of the Jewish Federation of Metropolitan Chicago shall be a member of JCFS. There are no other members. Form 990, Part VI, Section A, line 7a A member of the JCFS has no voting rights except the right to vote for the election or removal of directors. Form 990, Part VI, Section A, line 7b JCFS is an affiliate of the Jewish Federation of Metropolitan Chicago. In accordance with their affiliation agreement, JCFS may not negotiate any merger or material transfer of assets without approval of the Jewish Federation, and in the event of any liquidation of JCFS, the net proceeds are to be distributed to the Jewish Federation. Form 990, Part VI, Section B, line 11 After the annual 990 tax return is reviewed by the Chief Financial Officer and Controller it is then distributed to the Agency's Chief Executive Officer and the Agency's Audit Committee for their review and comments. The Audit Committee's review is done on behalf of the entire Board of Directors, pursuant to a motion that was passed by the Board delegating this responsibility to the Audit Committee. The return is then uploaded to a secure page of the organization's website which is accessible only by its Board members prior to its being filed with the IRS. Form 990, Part VI, Section B, line 12c Each year, officers, directors, and key employees complete a questionnaire to disclose any business transactions or relationships he or a family member may have had with the Agency or any of its officers, directors, or key employees. A subcommittee of the Executive Committee, appointed by the President of the Board, reviews the responses and when necessary refers any conflict of interest to the Executive Committee for appropriate recommendation. Form 990, Part VI, Section B, line 15 Pursuant to a motion approved by the Agency's Board of Directors, the Executive Committee of the Board is responsible for the annual review and approval of salaries for officers and key employees. The determination of the appropriate level of compensation includes a review of compensation levels for the equivalent positions at comparable organizations. In addition, the President of the Jewish Federation of Metropolitan Chicago reviews and approves the Agency's Chief Executive Officer's compensation each year. Form 990, Part VI, Section C, line 19 The Agency provides the public access to its annual audit report through a link on its web site (www.jcfs.org). Paper copies of the audit report are provided upon request. The Agency does not make available to the general public its governing documents or its conflict of interest policy. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -233,368. Change in Endowment Foundation Net Assets 171,761. Total to Form 990, Part XI, Line 5: -61,607. Form 990, Part I, Line 6, Total Number of Volunteers: Volunteers provide a wide range of services at JCFS through both one-time and ongoing activities. One-time volunteer opportunities include holiday toy sorting, coat shopping, school supplies sorting, and helping at our annual benefit event. Committed, ongoing volunteers have a variety of roles including serving as mentors, tutors, and childcare helpers at the residential group homes and foster parent trainings. Form 990, Part VII, Section A, Line 1b, Henry Roth is showing a negative benefit accrual. This stems from a combination of his electing an early retirement benefit and choosing the 100% joint and survivor option. The plan's definition of Actuarial Equivalent used to compute early retirement benefits and optional forms of payment is different from the assumptions used to put an actuarial value on the benefits for 990 purposes. His accrual for 2011 was calculated as the value of his vested benefits at December 31, 2011 minus the value of his accrued benefits at December 31, 2010. Jewish Child and Family Services Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310911 Investing Endowment Funds of JCFS IL 501(c)(3) 11 N/A 0 North Shore Auxiliary of Jewish Child and Family Services 216 West Jackson Boulevard Suite 70 Chicago IL 60606 366110543 Raising Funds for JCFS Programs IL 501(c)(3) 11 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0