2013-11-14T16:03:22-08:00 2012-12-31 ONISKO & SCHOLZ LLP 5000 E SPRING ST STE 200 LONG BEACH CA 908155215 990 2012-01-01 952407026 JEWISH FEDERATION & FAMILY SERVICES ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY IRVINE CA 92603 Shalom Elcott 2013-11-14 true Paul P Scholz CPA P00292985 5624203100 2012 2016-02-25 16:41:14Z 6122932 false false X JEWISHORANGECOUNTY.ORG X 1966 CA The organization brings together the people, the partners and the resources to care for people in need, to build a vibrant community and to sustain and enhance Jewish life. 55 53 52 780 0 4827425 5554035 76641 129731 63625 73496 -23617 -67106 4944074 5690156 1520814 1525662 0 1860348 2414752 0 421663 1381306 1671160 4762468 5611574 181606 78582 5666073 5630258 697247 458224 4968826 5172034 X The mission of the organization is to bring together the people, the partners and the resources to care for people in need, to build a vibrant community and to sustain and enhance Jewish life. The organization supports Jewish education for all ages; lifelines for people in crisis; transportation, care and connections for seniors; campus and community leadership development; thriving Jewish culture in Orange County; and strong bonds with the community in Israel. JFFS provides our community members with numerous options for service, philanthropy and leadership, and offers a range of human services and educational opportunities. false false 1655769 296573 Community Outreach Grants and Programs built leadership on our college campuses through advocacy training, mentoring, conferences and experimental learning serving 3 college campuses in Orange County, supporting 15 student programs, and assisting 42 students with grants. Outreach programs also enable members of our community to explore a range of Jewish cultural activities for all ages, such as the annual community-wide Israel Expo event which had 10,000 attendees. Outreach programs also connect our community with Jews in need through the United States and overseas and provides our congregations with support for innovative outreach programming. JFFS supported 12 congregational programs with grants.(Revenue number above does not include pledge revenue or third-party grants) 1341749 232420 129731 Social service grants and programs ensure the quality of life for most vulnerable members of the community: seniors (for whom grants underwrite transportation, home care, and social programs to maintain seniors' and Holocaust survivors' connection to the Jewish community); children and adults with special needs (physical disabilities, Down Syndrome, autism, and other developmental challenges); individuals and families in crisis (who benefit from financial empowerment programs, counseling, case management and emergency support). JFFS served 4,684 clients in 2012; conducted 4,597 one-on-one or group sessions with clients in all program areas; and provided 15,417 rides to seniors and people with disabilities; reimbursed Holocaust survivors for 13,683 hours of home care. (Revenue number above does not include pledge revenue or third-party grants) 1151657 681051 Education Programs and Grants: Programs to support Jewish education span all ages and denominations in our community. Education grants support camperships and preschool scholarships for Jewish children; after-school and summer education programs for youth and teens; Jewish day schools whose student population range from kindergarten through 12th grade; Jewish identity and leadership preparation for teens; adult Jewish learning programs; and continuing Jewish education for seniors. JFFS awarded 267 educational grants to applicants with an average grant of $534 per recipient and funded 97% of all applicants. PJ Library, a preschool program, awarded 12 books per year to 649 households with preschool children. 79 volunteers involved in Reading Partners, a volunteer-led literacy program in 72 K-3 classrooms in 16 Orange County public schools, helped children learn to read, so they can read to learn.(Revenue number above does not include pledge revenue or third-party grants) 740396 315618 4889571 true true false false false false false false false true true false false true true true true false false false true true false false true false false true true true false false false false false false false false false false false true false false false false false false false false false true 43 0 true 52 true false false false false false false false false 0 false false false true false false false false false false X 55 53 true false false false true true true true true false false true true true true true true true true false CA X X X DENISE MAILMAN 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 Yael Aronoff 0.20 0.00 X 0 0 0 Lilian Heller Conrad 0.20 0.00 X 0 0 0 Stuart Wolfe 0.20 0.00 X 0 0 0 Deborah Siminou 0.20 0.00 X 0 0 0 Louis Weiss 0.20 0.00 X 0 0 0 Sharon Weidberg 0.20 0.00 X 0 0 0 Michele Walot 0.20 0.00 X 0 0 0 Alisa Merage 0.20 0.00 X 0 0 0 Steven Shill 0.20 0.00 X 0 0 0 Michael Reznick 1.00 0.00 X X 0 0 0 Bernie Labowitz 0.20 0.00 X 0 0 0 Karen Raab 0.20 0.00 X 0 0 0 Dr Harold Kravitz 0.20 0.00 X 0 0 0 Dennis Klarin 0.20 0.00 X 0 0 0 Ellia Kassoff 0.20 0.00 X 0 0 0 Bryan Pepper 0.20 0.00 X 0 0 0 Howard Mirowitz 1.00 0.00 X X 0 0 0 Dr Jeff Glass 0.20 0.00 X 0 0 0 Gali Glantz 0.20 0.00 X 0 0 0 Gerald Werksman 1.00 0.00 X 0 0 0 Henry Cohen 0.20 0.00 X 0 0 0 Adeline Cohen 0.20 0.00 X 0 0 0 Pamela Chozen 0.20 0.00 X 0 0 0 Gideon Bernstein 0.20 0.00 X 0 0 0 Mark Berman 0.20 0.00 X 0 0 0 James Weiss 1.00 0.00 X 0 0 0 David Stoll 0.20 0.00 X 0 0 0 Adrienne Matros 0.20 0.00 X 0 0 0 Adam Newman 0.20 0.00 X 0 0 0 Melvin Lipson 0.20 0.00 X 0 0 0 Ann Moskowitz 0.20 0.00 X 0 0 0 Gary Kramer 0.20 0.00 X 0 0 0 Carl Katz 0.20 0.00 X 0 0 0 Daniel Koblin 1.00 0.00 X X 0 0 0 Beverly Jacobs 0.20 0.00 X 0 0 0 Susan Glass 0.20 0.00 X 0 0 0 Rabbi Dovid Eliezrie 0.20 0.00 X 0 0 0 Debbie Margolis 2.00 0.00 X X 0 0 0 Ann Miller 0.40 0.00 X X 0 0 0 Sam Wyman 0.40 0.00 X X 0 0 0 Cindy Furst 0.40 0.00 X 0 0 0 Zev Brooks 0.40 0.00 X 0 0 0 Blossom Siegel 0.40 0.00 X X 0 0 0 Michael Stoll 3.00 0.00 X X 0 0 0 Lauren Klein 0.40 0.00 X X 0 0 0 Philip Waldman 5.00 0.00 X X 0 0 0 Steven Fainbarg 0.40 0.00 X 0 0 0 Frank Ellis 2.00 0.00 X X 0 0 0 Deborah Berg 0.40 0.00 X X 0 0 0 Kenneth Beard 3.00 0.00 X X 0 0 0 Jodi Greenbaum 0.40 0.00 X X 0 0 0 David Weinberg 0.40 0.00 X X 0 0 0 Philip Kaplan 2.00 0.00 X 0 0 0 Jasna Baron 40.00 0.00 X 90571 0 14309 Shalom Elcott 40.00 0.00 X 247504 0 49721 Kathleen Mellon 40.00 0.00 X 115638 0 16341 453713 80371 2 false true false 0 163949 304548 5085538 186727 5554035 Senior transportation 46048 46048 Emergency & Special needs 7943 7943 Counseling service 42748 42748 Care management 32992 32992 129731 73764 73764 0 0 0 144560 144828 -268 -268 -268 210464 163949 287948 -77484 -77484 0 0 Project fees - various 900099 10378 10378 10378 5690156 140109 -3988 1142814 1142814 340680 340680 42168 42168 0 402105 169058 76748 156299 0 1689010 1588152 8240 92618 62240 57950 220 4070 111666 107755 -828 4739 149731 116221 8265 25245 0 750 750 34376 5613 27706 1057 0 0 0 92665 87700 338 4627 0 0 87108 52526 34582 0 141929 80085 59595 2249 201346 180597 13831 6918 0 27357 24137 315 2905 0 0 35555 29608 1467 4480 32016 21578 6796 3642 supplies 86108 38522 7971 39615 Uncollectible Pledges 95602 95602 Community development 101015 92020 123 8872 Client service and assistance 394926 393404 1522 340407 223381 54221 62805 5611574 4889571 300340 421663 712402 0 1611722 1286868 1026998 969760 441435 752669 0 0 100000 100000 0 50848 125814 269571 183116 90293 86455 304389 807303 0 0 0 1327986 1501389 5666073 5630258 697247 293991 164233 697247 458224 X 2907376 3057203 1453550 1466931 607900 647900 4968826 5172034 5666073 5630258 X 78582 28289 96337 X false true X true false X 3996178 3774325 5128189 4728986 5554035 23181713 0 0 3996178 3774325 5128189 4728986 5554035 23181713 1103508 22078205 21051 5931 52509 63246 73764 216501 0 0 23398214 525582 0.94360 0.97100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1309486 77065 147217 50877 1482891 1054238 315000 -9982 49770 1309486 825797 183897 91451 46907 1054238 0.56000 0.44000 true false false 134567 49076 85491 135004 134040 964 86455 Cemetery Plots 18500 Beneficial interest in assets 1482889 1501389 Bank overdraft 164233 164233 X 5814782 28289 96337 124626 5690156 5690156 5611574 5611574 5611574 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in value of beneficial interest $96337 Part X Part X : FIN48 Footnote The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and state income taxes under Section 23701(d) of the California Tax Code.The Organization follows ASC 740, Accounting for Uncertainty in Income Taxes, which provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. The board designated endowment is intended to provide ongoing support for the organization through an annual distribution. The board designated endowment may be used to support significant operating or program initiatives that exceed the projected annual budget. Other endowment funds set up according to donors' directions are used to support programs specified by the donors. true Middle East &North Africa 0 0 grant making 42168 42168 42168 Israel Safe shelter 42168 check 1 false false false false false false Grantmaker's Description of How Grants are Used in Foreign Country Grants given outside the United States by the Organization are overseen by the Connect 2 Israel Committee (C2IC), which in turn reports to the Organization's Planning and Funding Council (PFC). The C2IC has a request for proposals form that must be filled out by every overseas applicant for funds. Required attachments to the request include annual organizational and project budget and the organization's certificate of non-profit status (for Israel grantees) or 501 (c)(3) status for their american fiscal agent. Members of the C2IC visit the site in Israel for the purpose of evaluation prior to committee discussion and to monitor progress after the grant has been made. In addition, grantees approved by C2CI send an annual program activity and progress report to Organization. X X X X X X X false Israel Expo 107292 67662 39630 52177 1197 12419 Woman Philantrophy lunchons 91807 35370 56437 17992 40893 11344 5 170649 56252 114397 53028 66822 25952 369748 159284 210464 123197 108912 49715 281824 -71360 true University Synagogue 3400 Michelson Irvine CA 92612 330254944 501(c)(3) 6225 0 Support community programs UC of Irvine Foundation 100 Theory Dr Ste 250 Irvine CA 92617 952510117 501(c)(3) 25000 0 Support Jewish Life on Campus The OC Friendship Circle 2865 East Coast Highway Ste 3 Corona del Mar CA 92625 113797166 501(c)(3) 28265 0 Support of adult special needs The Birthright Israel Found 33 East 33rd St New York NY 10016 134092050 501(c)(3) 55150 0 Strengthen young Jewish leaders Temple Beth Sholom 2625 North Tustin Ave Santa Ana CA 92705 952263896 501(c)(3) 15755 0 Support community programs Temple Beth El 2A Liberty Aliso Viejo CA 92656 953749325 501(c)(3) 9000 0 Support community programs Temple Bat Yahm 1011 Camelback Newport Beach CA 92660 952875578 501(c)(3) 15805 0 Support community programs Tarbut VTorah 5 Federation Way Irvine CA 92603 953374189 501(c)(3) 118000 0 support Jewish Day School Shevet Tapuz-Israeli Scouts Scouts 22106 Calderas Mission Viejo CA 92691 271444394 501(c)(3) 12059 0 Support Jewish Scouts OC Jewish Community Scholar 1006 Park Ave Newport Beach CA 92662 237106134 501(c)(3) 12000 0 Community education of Jewish topic Merage Jewish Center 1 Federation Way Ste 200 Irvine CA 92603 330016661 501(c)(3) 203225 0 Support community programs Jewish Federation NA 25 Broadway Suite 1700 New York NY 10004 131624240 501(c)(3) 451682 0 Support of Jewish Philanthropy Hillel Foundation OC 4225 Campus Drive Irvine CA 92612 521844823 501(c)(3) 110344 0 Support Jewish life on campus Hebrew Academy 14401 Willow Lane Huntington Bch CA 92647 330688036 501(c)(3) 36000 0 Support Jewish Day School Hasbara Fellowship 505 Eighth Ave Ste 601 New York NY 10018 201651102 501(c)(3) 55000 0 Educational seminars in Israel Ezra Center PO Box 2272 Anaheim CA 92814 202927498 501(c)(3) 20000 0 Support of seniors in North OC Congregation Shir Ha-Maalot 3652 Michelson Dr Irvine CA 92612 952559118 501(c)(3) 17781 0 Support for Religious School Congregation Bnai Israel 2111 Bryan Tustin CA 92782 953088484 501(c)(3) 8757 0 Support of Jewish youth education Chabad of Mission Viejo 24014 Marguerite Pkwy Mission Viejo CA 92692 330673282 501(c)(3) 6575 0 Support of Jewish education Chabad Lubavitch Los Alamitos 10433 Los Alamitos Blvd Los Alamitos CA 90720 201413896 501(c)(3) 7500 0 Support of Jewish youth education Chabad at UCI 50 Oxford Irvine CA 92612 330886313 501(c)(3) 10800 0 Support Jewish Life on Campus Camp Alonim 15600 Mulholland Drive Los Angeles CA 90077 841652923 501(c)(3) 6055 0 Support Jewish Camp Bureau of Jewish Education OC 1 Federation Way Ste 205 Irvine CA 92603 953740563 501(c)(3) 172538 0 support Jewish youth education American Jewish Joint Committ 711 Third Ave 10th Floor New York NY 10017 131656634 501(c)(3) 33000 0 Support of families in distress Academy Youth Services Organi 14401 Willow Ln Huntington Beac CA 92647 330688036 501(c)(3) 12000 0 Support of Jewish youth education 19 6 Transportation 31 23168 Personal and Nursing Care 39 141277 Other-meal, burial, childcare 10 7461 Medical expense reimbursement 15 11324 Housing assistance 88 53315 Housekeeping assistance 37 101529 Education and work related 18 2606 Grantmaker's Description of How Grants are Used Each grantee is required to submit financial statements to the Organization's planning & funding consul (PFC) on annual basis. Each program request needs to have a budget submitted along with the proposal. Grantees whose programs are funded by the Organization submit mid-year and final progress reports or an assessment of the programs to federation's PFC. The final report must include a financial comparison of proposed vs. actual expenses. Any substantial changes in the proposal of the project must be approved by the grant committee. In addition, member of PFC conduct site visits to those programs that have received a large grant from Organization in order to assess the effectiveness of the program. Results are reported to the executive committee of the board by PFC. Additional Supplemental Information The organization reports grants on Schedule I to The Jewish Federations of North America (JFNA), which is a 501(c)(3) domestic U.S. charity.A portion of these grants is used by JFNA to fund overseas programs. JFNA and its affiliated subsidiary, the United Israel Appeal (UIA), report on their respective Form 990s and detailed Schedule F all funds transmitted through each organization to overseas programs on behalf of Jewish Federations and affiliated foundations and, in compliance with IRS regulations and the Pension Protection Act, monitor and report on the use of funds granted to foreign charitable groups to assure that charitable funds sent overseas on behalf of the Federations movement are used for permissible charitable purposes. X true true X X X X X false false false true false false false false false false Shalom Elcott 247504 11500 38221 297225 282797 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. X 7 6614 Market Value X 9 158798 Market Value X Gift cards 21315 Nominal value false true false Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases Change in value of beneficial interest = $96337 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Articles of incorporation, by-laws, tax-exempt approval letter are available to the public upon request via mail of e-mail. Financial statements and Form 990 are posted on Federation's web-site. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of directors establishes a compensation committee annually. The compensation committee examines a salary survey conducted by Federation's umbrella organization, Jewish Federation of North America, to determine the appropriate level of compensation for the federation's key employees. The compensation committee also reviews employees performance evaluations, previously conducted by the human resource committee, as well as the budget for the next fiscal year. The compensation committee then makes recommendation for any adjustments to the the executive committee of the board which approves or denies the proposed compensation. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The conflict of interest policy guidelines are reviewed with board members at the beginning of each fiscal year. At that time each member of the board of directors and each staff member is asked to complete and sign the conflict of interest policy. The CFO gathers the completed and signed policies and reviews each of them for completeness and compliance. With respect to any proposed contract or other transaction (other than allocation or grant to a beneficiary agency or other charitable organization made in furtherance of the federation's exempt purpose) between the federation and one of more key individuals, family members or related entities, which is considered by the board of directors, the officers, or any committee of the federation for authorization, approval or ratification, the following rules apply: 1. The key individual shall make full disclosure in writing (if time permits otherwise orally at the meeting where the matter is to be considered) of therelationship or interest to the president of the board of directors and to the chairman of any committee acting in the contract or transaction, prior to discussion or action on such contract or transaction. 2. The contract or transaction shall be considered properly authorized, only if there is a favorable vote of a majority of the directors and officers present and vote at the meeting. The person having the conflict of interest shall vacate from the room when the matter is voted upon and shall not participate in the final deliberation or decision regarding the matter, other than to be available to present factual information or respond to questions. If a conflict is discovered but has not been reported promptly by the individual to the appropriate authority, the conflict shall be considered grounds for removal from employment or from the board of directors of the federation. Exceptions to this policy require prior approval of the executive committee and should be reported to the board of directors. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The Board of directors authorizes the audit and finance committees to review form 990 prior to filing. The committees members review form 990 and give a report to the executive committee about any findings and recommendations.The executive committee approves the submission of the Form 990. A copy of Form 990 is made available for review by board members. Form 990, Part VI, Line 7b Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The member approve election of the board member and any changes to the by-laws. Form 990, Part VI, Line 7a Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The members elect governing body, the board of directors, per the by-laws at an annual meeting Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Any person of age 18 or over, who subscribes to the purposes of the Organization and who has made a contribution of $18 or more to the annual campaign during the current or preceding calendar year shall be a member of the Organization for the current calendar year and shall be entitled to one vote at any meeting of the Members. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et The board members David Stoll and Michael Stoll are father and son, respectively Form 990, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Support for Programs in Israel: Jewish Federation and Family Services supports a number of programs in Israel. Grants provide funding for trauma counseling for children and youth in the aftermath of terror attacks; scholarships for orphaned students; technology training for teens from disadvantaged backgrounds; social and emotional support for young men from poor families; and empowerment programs for Israel's most vulnerable citizens, including immigrants from Ethiopia and the former Soviet Union. (Revenue number above does not include pledge revenue and third-party grants)