2013-05-09T12:00:39-05:00 2012-12-31 113518842 MARKS PANETH & SHRON LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2012-01-01 135599486 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA JEWI 2127865141 520 EIGHTH AVENUE NEW YORK NY 10018 ROBERT D KIMSAL 2127865141 2013-05-09 1 ROBERT R LYONS CPA P00227472 2125038800 2012 2016-02-25 16:41:14Z ALLAN FINKELSTEIN 520 EIGHTH AVENUE NEW YORK NY 10018 15508570 0 X WWW.JCCA.ORG X 1917 NY JCC ASSOCIATION STRENGTHENS JEWISH LIFE IN NORTH AMERICA THROUGH DIRECT SERVICE TO AFFILIATE JCCS, YM/YWHA'S AND CAMPS, BY PROVIDING LEADERSHIP AND GUIDANCE TO THE JCC MOVEMENT. IN ADDITION, THE JCC ASSOCIATION SERVES JEWISH PERSONNEL IN THE ARMED FORCES THROUGH THE JEWISH WELFARE BOARD. 89 89 64 0 0 0 8667261 8501236 2357721 2544229 786339 368014 148139 1067953 11959460 12481432 544727 218482 0 0 8081771 7751488 0 0 765934 4339726 4603741 12966224 12573711 -1006764 -92279 21919871 22303461 7126299 7287957 14793572 15015504 X JCC ASSOCIATION STRENGTHENS JEWISH LIFE IN NORTH AMERICA THROUGH DIRECT SERVICE TO AFFILIATE JCCS, YM/YMHA'S AND CAMPS AND BY PROVIDING LEADERSHIP AND GUIDANCE TO THE JCC MOVEMENT. IN ADDITION, WE SERVE JEWISH PERSONNEL IN THE ARMED FORCES THROUGH THE JEWISH WELFARE BOARD. 0 0 3504886 91760 1577563 PROGRAM ENRICHMENT SERVICES- THIS PROGRAM DEVELOPS SIGNATURE PROGRAMS FOR MEMBER JCCS AND PROVIDES CONSULTING ON THE PROGRAMMING NEEDS OF THE JCCS. 3315556 368294 COMMUNITY CONSULTATION SERVICES - THIS PROGRAM PROVIDES CONSULTING SERVICES TO JCCS IN THE AREA OF GENERAL MANAGEMENT, FINANCIAL MANAGEMENT AND GOVERNANCE. IN ADDITION, THE MANDEL CENTER FOR EXCELLENCE IN LEADERSHIP AND MANAGEMENT HAS BEEN INVOLVED IN DEVELOPING OPERATIONAL BENCHMARKS FOR JCCS. 1829808 56222 527000 JEWISH EDUCATION SERVICES- THIS PROGRAM DEVELOPS PROGRAMS FOR JCCS TO OPERATE THAT HAVE SIGNIFICANT JEWISH CONTENT. IN ADDITION, SEMINARS IN ISRAEL FOR PROFESSIONAL STAFF AND LAY LEADERS OF JCCS ARE PERFORMED THROUGH THIS PROGRAM. 947006 70500 69392 PERSONNEL SERVICES- THIS PROGRAM DEALS WITH ALL MATTERS RELATED TO THE 3,000 PROFESSIONALS WORKING IN JEWISH COMMUNITY CENTERS THROUGHOUT NORTH AMERICA. THE PROGRAM INCLUDES RECRUITING QUALITY PROFESSIONALS TO FILL VACANCIES IN JCCS; ENHANCING A JCC'S STAFF RETENTION POTENTIAL; MONITORING AND LEADING CHANGES IN PERSONNEL PRACTICE; STUDYING AND PUBLICATION OF TRENDS, INCLUDING SALARIES. 590779 1980 DIRECT SERVICE TO THE MILITARY - THIS PROGRAM WORKS WITH ALL BRANCHES OF THE US MILITARY TO ENDORSE JEWISH CHAPLAINS AND PROVIDES SERVICES TO ACTIVATE DUTY PERSONNEL, THEIR FAMILIES AND THOSE IN VETERANS HOSPITALS. 1537785 70500 71372 10188035 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 47 0 64 1 0 1 IS 0 0 0 0 0 0 0 0 X 89 89 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X ROBERT KIMSAL 2127865141 520 8TH AVENUE NEW YORK NY 10018 PAULA L SIDMAN 5.00 X X 0 0 0 ARTHUR ALLEN 2.00 X 0 0 0 JACK BAUM 2.00 X 0 0 0 KARA BIERMAN 2.00 X 0 0 0 GARY JACOBS 2.00 X 0 0 0 LISA F BRILL 2.00 X 0 0 0 PHILIP SCHATTEN 3.00 X X 0 0 0 DAVID EVERETT 2.00 X 0 0 0 DAVID S WAX 3.00 X X 0 0 0 MYRON FLAGLER 2.00 X 0 0 0 LINDA RUSSIN 3.00 X X 0 0 0 IRA I KRONENBERG 2.00 X 0 0 0 GERI POLLACK 2.00 X 0 0 0 LESTER POLLACK 2.00 X 0 0 0 JEROME SPITZER 2.00 X 0 0 0 STEPHEN DORSKY 2.00 X 0 0 0 JACK B LEVY 2.00 X 0 0 0 DANIEL M BERNSTEIN 2.00 X 0 0 0 CAROL FOGEL 2.00 X 0 0 0 RONALD L LEIBOW 2.00 X 0 0 0 RICHARD FRANKOFF 2.00 X 0 0 0 ALAN I SATALOFF 2.00 X 0 0 0 SUSAN R DIAMOND 3.00 X 0 0 0 HOWARD F FINE 2.00 X 0 0 0 MICHAEL GILDENHORN 2.00 X 0 0 0 STEVEN SHERMAN 2.00 X 0 0 0 FELICIA GOTTDENKER 2.00 X 0 0 0 STEPHEN L BAYER 2.00 X 0 0 0 TRUDY JACOBSON 2.00 X 0 0 0 JOYCE D MANDELL 2.00 X 0 0 0 ERIC M ZACHS 2.00 X 0 0 0 ROBIN FREDERICK 3.00 X X 0 0 0 MAXINE FREILICH 2.00 X 0 0 0 BRIAN S KRIFTCHER 3.00 X X 0 0 0 FRANCINE ZORN TRACHTENBERG 3.00 X 0 0 0 MARK LIT 2.00 X 0 0 0 EDWARD H KAPLAN 2.00 X 0 0 0 SHIRLEY SOLOMON 2.00 X 0 0 0 KENNETH B JACOBS 3.00 X 0 0 0 MICHAEL SEGAL 2.00 X 0 0 0 ALAN P SOLOW 3.00 X 0 0 0 HOWARD T JACOBSON 3.00 X 0 0 0 EDWIN GOLDBERG 2.00 X 0 0 0 ANDREW L EISENBERG 3.00 X 0 0 0 MARK A SOKOLL 2.00 X 0 0 0 ERIC M NISLOW 3.00 X 0 0 0 LAWRENCE I ROSENBERG 2.00 X 0 0 0 MARVIN J PERTZIK 2.00 X 0 0 0 STEVEN M RUBIN 2.00 X 0 0 0 JANE TZINBERG RUBIN 2.00 X 0 0 0 DANIEL ROSE 2.00 X 0 0 0 SUE FOX 2.00 X 0 0 0 CHERYL FISHBEIN 2.00 X 0 0 0 LAWRENCE MAGID 2.00 X 0 0 0 MARTIN G ENGLISHER 2.00 X 0 0 0 SANDRA GOLD 2.00 X 0 0 0 JOYCE GOLDSTEIN 3.00 X 0 0 0 JUDITH M LIEBERMAN 2.00 X 0 0 0 STEPHEN P SEIDEN 3.00 X X 0 0 0 THOMAS A MANDEL 3.00 X 0 0 0 MARC B MERKLIN 3.00 X 0 0 0 MORTON L MANDEL 2.00 X 0 0 0 CAROL FOLKERTH 2.00 X 0 0 0 SIDNEY F MILLER 2.00 X 0 0 0 MARY RITA WEISSMAN 2.00 X 0 0 0 MERYL K AINSMAN 3.00 X 0 0 0 ALVIN K BERKUN 2.00 X 0 0 0 BRIAN SCHREIBER 2.00 X 0 0 0 JEROME B MAKOWSKY 2.00 X 0 0 0 STEVEN WISHNIA 2.00 X 0 0 0 DONALD W BRODSKY 2.00 X 0 0 0 ROSLYN F HAIKIN 2.00 X 0 0 0 ANN KAUFMAN 2.00 X 0 0 0 STEPHEN M KAUFMAN 2.00 X 0 0 0 J VICTOR SAMUELS 3.00 X X 0 0 0 JANE GELLMAN 2.00 X 0 0 0 HARRIET I BLANK 3.00 X 0 0 0 STEVE R REINER 2.00 X 0 0 0 ARLENE FICKLER 2.00 X 0 0 0 PHILIP M SHIEKMAN 2.00 X 0 0 0 GERALD K SCHWARTZ ESQ 2.00 X 0 0 0 RUTH FLETCHER 2.00 X 0 0 0 STEPHEN A BODZIN 3.00 X 0 0 0 RON PROSSERMA 2.00 X 0 0 0 ANNETE SAXON 2.00 X 0 0 0 KENNETH STEINBERG 2.00 X 0 0 0 SUSAN STRAIT 2.00 X 0 0 0 TOBY WOLF 2.00 X 0 0 0 MARK SHAPIRO 2.00 X 0 0 0 ALLAN FINKELSTEIN 35.00 X 481437 0 39951 ROBERT D KIMSAL 35.00 X 188063 0 26990 ARNOLD SOHINKI 35.00 X 212005 0 22329 ROBIN BALLIN 35.00 X 183072 0 38601 DAVID ACKERMAN 35.00 X 175495 0 13528 GARY LIPMAN 35.00 X 328170 0 4468 JORDAN SHENKER 35.00 X 230173 0 22786 JEROME WISCHE 35.00 X 198688 0 924 SUSAN BENDER 35.00 X 73566 0 2215 ALAN GOLDBERG 35.00 X 187185 0 34826 DAVID E POSNER 35.00 X 182813 0 26749 JANET S ELAM 35.00 X 167088 0 22958 MARK HOROWITZ 35.00 X 152319 0 16632 DORI DENELLE 35.00 X 169668 0 16752 2929742 0 289709 13 0 1 0 0 1109450 4977767 2414019 8501236 PROG. & SEMINAR FEES 900099 2544229 2544229 2544229 323728 323728 3071424 3027138 44286 44286 44286 RECOV. WRITEOFF INVEST. 900099 1064760 1064760 OTHER INCOME 900099 3193 3193 1067953 12481432 2544229 0 1435967 146878 146878 70500 70500 1104 1104 2161128 1445688 429395 286045 3995846 3482769 378054 135023 211754 169038 23574 19142 1048634 833816 121460 93358 334126 258926 49940 25260 297093 295332 1728 33 6499 6499 49840 49840 169721 28066 84694 56961 276317 255167 5312 15838 129811 99098 25970 4743 751097 603160 93767 54170 410098 387745 15341 7012 1840084 1764020 47054 29010 165291 136194 18442 10655 96795 78072 11867 6856 BAD DEBT EXPENSE 208347 20347 188000 MEMBERSHIP DUES 52178 9080 40149 2949 TELEPHONE 49046 32562 15409 1075 JCC ASSOCIATION CIRCLE 46079 37163 7224 1692 55445 33310 6023 16112 12573711 10188035 1619742 765934 1269522 1720192 3835059 1847641 572197 643001 130000 110000 667056 547202 3023762 1611892 1562530 1411870 13451780 15533287 431727 490268 21919871 22303461 686827 508265 442339 645368 5997133 6134324 7126299 7287957 X -6085194 -6199941 3674683 3993422 17204083 17222023 14793572 15015504 21919871 22303461 X -92279 626824 -312613 X X 0 1 X 1 0 X 10373130 10060908 10034102 8667261 8501236 47636637 10373130 10060908 10034102 8667261 8501236 47636637 47636637 164805 172719 400067 307342 323728 1368661 76122 610819 121475 148139 1067953 2024508 51029806 7641413 0.93350 0.93630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17058383 17940 994838 18071161 17171617 45692 -158926 17058383 17067328 104289 1684694 1684694 17171617 17971563 571121 2274841 2274841 1475356 17067328 17579464 392099 -2936676 2936676 17971563 0.04700 0.95300 1 0 341761 249092 92669 1589908 501779 1088129 1092093 861021 231072 1411870 ACCRUED PAYROLL TAXES AND VACATION 338107 NET PENSION LIABILITY 4270822 ACCRUED NON-PENSION POSTRETIREMENT BENEFITS 1218532 ACCRUED SUPPLEMENTAL PENSION AND RETIREMENT BENEFITS 306863 6134324 X 12739760 626824 -312613 314211 12425549 55883 55883 12481432 12830441 312613 312613 12517828 55883 55883 12573711 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: INCOME FROM THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR GENERAL AND PROGRAM SUPPORT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ASSOCIATION FOLLOWS THE PROVISIONS OF FASB ASC 740, "INCOME TAXES", WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL OR STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS -312,613. ISRAEL 1 6 INITIATES,PLANS AND OPERATES A VARIETY OF PROGRAMS. PRIMARILY STAFF AND BOARD SEMINARS, AS WELL AS TRIPS FOR TEENS, COLLEGE STUDENTS AND MEMBERS. 1 6 0 0 1 6 0 0 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: ALL SUCH GRANTS ARE MONITORED BY REQUIRING SUBMISSION OF PROPOSED BUDGETS WHEN APPLYING FOR GRANTS, AND PROVIDING EVALUATIONS AND ACTUAL EXPENDITURES AT THE COMPLETION OF THE PROGRAM, OR IN THE CASE OF SCHOLARSHIPS PROOF OF ENROLLMENT IN A SPECIFIC DEGREE PROGRAM. 0 MARCUS JCC 5342 TILLY ROAD DUNWOODY ATLANTA GA 30338 580566126 501(C)(3) 5000 THE GRANTS JCC ASSOCIATION DISTRIBUTES TO JCCS AND CAMPS ARE USED TO PROVIDE SCHOLARSHIPS, IMPLEMENT PROGRAMS, PROVIDE FOR PROFESSIONAL DEVELOPMENT OR SUPPLEMENT STAFF. JCC OF HOUSTON 5601 SOUTH BRAESWOOD BLVD HOUSTON TX 77096 741198298 501(C)(3) 32925 THE GRANTS JCC ASSOCIATION DISTRIBUTES TO JCCS AND CAMPS ARE USED TO PROVIDE SCHOLARSHIPS, IMPLEMENT PROGRAMS, PROVIDE FOR PROFESSIONAL DEVELOPMENT OR SUPPLEMENT STAFF. JCC OF ROCKLAND COUNTY 450 WEST NYACK ROAD WEST NYACK NY 10994 133329286 501(C)(3) 19275 THE GRANTS JCC ASSOCIATION DISTRIBUTES TO JCCS AND CAMPS ARE USED TO PROVIDE SCHOLARSHIPS, IMPLEMENT PROGRAMS, PROVIDE FOR PROFESSIONAL DEVELOPMENT OR SUPPLEMENT STAFF. MEMPHIS JCC 6560 POPLAR AVE MEMPHIS TN 38138 620481800 501(C)(3) 14800 THE GRANTS JCC ASSOCIATION DISTRIBUTES TO JCCS AND CAMPS ARE USED TO PROVIDE SCHOLARSHIPS, IMPLEMENT PROGRAMS, PROVIDE FOR PROFESSIONAL DEVELOPMENT OR SUPPLEMENT STAFF. SCHOLARSHIP 12 70500 1 X X X 0 0 0 0 0 0 0 0 0 ALLAN FINKELSTEIN 459449 0 0 0 21988 0 22500 0 17451 0 521388 0 0 0 ROBERT D KIMSAL 177693 0 0 0 10370 0 5516 0 21474 0 215053 0 0 0 ARNOLD SOHINKI 210667 0 0 0 1338 0 6556 0 15773 0 234334 0 0 0 ROBIN BALLIN 182350 0 0 0 722 0 17100 0 21501 0 221673 0 0 0 DAVID ACKERMAN 174840 0 0 0 655 0 5306 0 8222 0 189023 0 0 0 GARY LIPMAN 113481 0 0 0 214689 0 3982 0 486 0 332638 0 0 0 JORDAN SHENKER 219858 0 0 0 10315 0 1125 0 21661 0 252959 0 0 0 JEROME WISCHE 198402 0 0 0 286 0 725 0 199 0 199612 0 0 0 ALAN GOLDBERG 186426 0 0 0 759 0 13722 0 21104 0 222011 0 0 0 DAVID E POSNER 182091 0 0 0 722 0 5676 0 21073 0 209562 0 0 0 JANET S ELAM 166464 0 0 0 624 0 5130 0 17828 0 190046 0 0 0 MARK HOROWITZ 151464 0 0 0 855 0 4728 0 11904 0 168951 0 0 0 DORI DENELLE 169064 0 0 0 604 0 5144 0 11608 0 186420 0 0 0 PART I, LINE 1A ONE PERSON IS ELIGIBLE TO RECEIVE COMPANION TRAVEL. ROBERT D KIMSAL X 75000 45000 0 0 1 JORDAN SHENKER X 75000 65000 0 0 1 110000 FORM 990, PART VI, SECTION A, LINE 2 1. STEPHEN KAUFMAN AND ANN KAUFMAN HAVE A FAMILY RELATIONSHIP. 2. PHIL SCHATTEN AND CHERYL FISHBEIN HAVE A FAMILY RELATIONSHIP. 3. JEROME SPITZER, PHIL SCHATTEN, AND STEPHEN REINER HAVE A BUSINESS RELATIONSHIP. 4. LESTER POLLACK AND GERI POLLACK HAVE A FAMILY RELATIONSHIP. 5. MORTON MANDEL AND THOMAS MANDEL HAVE A FAMILY RELATIONSHIP. 6. ARNIE SOHINKI AND MERYL AINSMAN HAVE A FAMILY RELATIONSHIP. 7. ROBIN FREDERICK AND GARY LIPMAN HAVE A BUSINESS RELATIONSHIP. 8. ANDREW EISENBERG HAS A BUSINESS RELATIONSHIP WITH THE JCC ASSOCIATION. 9. STEPHEN KAUFMAN HAS A BUSINESS RELATIONSHIP WITH DONALD BRODSKY, VICTOR SAMUELS AND ROSLYN HAIKIN. 10. STEPHEN SEIDEN HAS A BUSINESS RELATIONSHIP WITH PHIL SCHATTEN, SHIRLEY SOLOMON AND SANDRA GOLD. 11. LEAH GARBER HAS A FAMILY RELATIONSHIP WITH ONE OF JCC ASSOCIATION'S SUPPLIERS. FORM 990, PART VI, SECTION A, LINE 6 JCCS ARE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 AUDIT COMMITTEE REVIEW THE FORM 990 IN DETAIL ON BEHALF OF THE BOARD THEN SENT TO THE BOARD FOR COMMENT. IF NONE RECEIVED IN 7 DAYS, THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY IS CURRENTLY IN PLACE AND MONITORED ANNUALLY. EACH YEAR EVERY MEMBER OF THE GOVERNING BODY COMPLETES AND SIGNS A CONFLICT OF INTEREST STATEMENT, IN WHICH THEY DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE ORGANIZATION. IF SUCH CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER MAY NOT VOTE ON MATTERS AS TO WHICH THERE IS A CONFLICT, AND MAY BE REQUIRED TO LEAVE THAT PORTION OF A MEETING THAT CONSIDERS THE MATTER AS TO WHICH THERE IS A CONFLICT. CONFLICTS OF INTEREST ARE DULY NOTED IN ALL NECESSARY REPORTING REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 15A THERE IS A COMPENSATION COMMITTEE OF THE BOARD THAT NEGOTIATES WHERE APPROPRIATE OR REQUIRED AND SETS THE COMPENSATION FOR THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS -312,613. THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT FORM 990, PART XII, LINE 2C: HAS NOT BEEN CHANGED FROM PRIOR YEAR. LOANS TO AND FROM INTEREST PERSONS: SCHEDULE L, PART II (A) NAME OF PERSON: ROBERT D. KIMSAL (A) PURPOSE OF LOAN: OFFSET OF RELOCATION COSTS (A) NAME OF PERSON: JORDAN SHENKER (A) PURPOSE OF LOAN: OFFSET OF RELOCATION COSTS THE FLORENCE G HELLER - JCC ASSOCIATION RESEARCH CENTER INC 520 8TH AVENUE NEW YORK NY 10018 136194710 RESEARCH TO HELP JEWISH COMMUNITY CENTERS NY 501(C)(3) LINE 9 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0