2012-08-06T13:00:05-07:00 2011-12-31 ONISKO & SCHOLZ LLP 5000 E SPRING ST STE 200 LONG BEACH CA 908155215 990 2011-01-01 952407026 JEWISH FEDERATION AND FAMILY SERVICES OF ORANGE COUNTY JEWI 9494353484 1 FEDERATION WAY IRVINE CA 92603 Philip Waldman 2012-08-06 true Paul P Scholz CPA 5624203100 2011 2016-02-24 21:20:13Z 5292932 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. 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. 54 52 41 750 0 5128189 4827425 76641 52509 63625 -1844 -23617 5178854 4944074 1797856 1520814 0 1381766 1860348 0 517734 824183 1381306 4003805 4762468 1175049 181606 4960193 5666073 125514 697247 4834679 4968826 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. true false 1506212 185074 76641 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 4,100 clients in 2011; conducted 6,000 one-on-one or group sessions with clients in all program areas; and provided 12,000 rides to seniors and people with disabilities.(Revenue number above does not include pledge revenue or third-party grants) 1138855 377938 16262 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 30 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 8,500 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 10 congregational programs with grants.(Revenue number above does not include pledge revenue or third-party grants) 853931 537739 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 197 scholarships to applicants with an average grant of $557 per recipient and funded 96% of all applicants. PJ Library, a preschool program, awarded 12 books per year to 639 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) 544783 258263 4043781 true true false false false false false false false true true false false true false 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 36 0 true 41 true false false false false false false false false false false false 0 false false false true false false false false false false false X 54 52 true false false false true true true true true false false false true true true true true true true true false false CA X X X JASNA BARON 9494353484 1 FEDERATION WAY 210 IRVINE CA 92603 Lilian Hellen Conrad 0.20 X 0 0 0 Stuart Wolfe 0.20 X 0 0 0 Gerald Werksman 0.20 X 0 0 0 Louis Weiss 0.20 X 0 0 0 Sharon Weidberg 0.20 X 0 0 0 Michele Walot 0.20 X 0 0 0 Michael Vishny 0.20 X 0 0 0 Steven Shill 0.20 X 0 0 0 Michael Reznick 1.00 X X 0 0 0 David Razin 0.20 X 0 0 0 Karen Raab 0.20 X 0 0 0 Dr Harold Kravitz 0.20 X 0 0 0 Dennis Klarin 0.20 X 0 0 0 Ellia Kassoff 0.20 X 0 0 0 Bryan Pepper 0.20 X 0 0 0 Howard Mirowitz 1.00 X X 0 0 0 Dr Jeff Glass 0.20 X 0 0 0 Gali Glantz 0.20 X 0 0 0 Cindy Furst 1.00 X X 0 0 0 Rabbi Heidi Cohen 0.20 X 0 0 0 Adeline Cohen 0.20 X 0 0 0 Pamela Chozen 0.20 X 0 0 0 Gideon Bernstein 0.20 X 0 0 0 Mark Berman 0.20 X 0 0 0 James Weiss 0.20 X 0 0 0 David Stoll 0.20 X 0 0 0 Adrienne Matros 0.20 X 0 0 0 Adam Newman 0.20 X 0 0 0 Melvin Lipson 0.20 X 0 0 0 Ann Moskowitz 0.20 X 0 0 0 Gary Kramer 0.20 X 0 0 0 Carl Katz 0.20 X 0 0 0 Daniel Koblin 1.00 X X 0 0 0 Beverly Jacobs 0.20 X 0 0 0 Susan Glass 0.20 X 0 0 0 Rabbi Dovid Eliezrie 0.20 X 0 0 0 Debbie Margolis 2.00 X X 0 0 0 Ann Miller 0.40 X X 0 0 0 Sam Wyman 0.40 X X 0 0 0 Michael Furst 0.40 X 0 0 0 Craig Barbarosh 0.40 X 0 0 0 Blossom Siegel 0.40 X X 0 0 0 Michael Stoll 3.00 X X 0 0 0 Lauren Klein 0.40 X X 0 0 0 Philip Waldman 5.00 X X 0 0 0 Steven Fainbarg 0.40 X 0 0 0 Frank Ellis 2.00 X X 0 0 0 Deborah Berg 0.40 X X 0 0 0 Kenneth Beard 3.00 X X 0 0 0 Jodi Greenbaum 0.40 X X 0 0 0 David Weinberg 0.40 X X 0 0 0 Philip Kaplan 2.00 X X 0 0 0 Jasna Baron 40.00 X 86352 0 12625 Shalom Elcott 40.00 X 234797 0 48000 Kathleen Mellon 40.00 X 114542 0 13772 435691 74397 2 false true false 0 91888 223815 4511722 113674 4827425 Senior transportation 33735 33735 Emergency & Special needs 3688 3688 Counseling service 20099 20099 Care management 19119 19119 76641 63246 63246 0 0 0 134349 133970 379 379 379 175009 91888 214888 -39879 -39879 0 0 Project fees - various 900099 16262 16262 16262 4944074 92903 23746 1351081 1351081 161800 161800 7933 7933 0 381774 143660 70699 167415 0 1207160 1005569 31762 169829 50501 42525 974 7002 100545 86831 1818 11896 120368 88723 7210 24435 0 3000 3000 32840 10524 12682 9634 0 0 0 216419 184693 3238 28488 0 0 82813 55043 9766 18004 0 120833 88435 32398 0 0 29713 16827 12886 0 0 3834 2473 311 1050 22885 17052 1826 4007 Uncollectible Pledges 96123 96123 Printing and Publications 79249 64579 82 14588 Missions expense 222392 222392 Community development 63338 55841 50 7447 Client service and assistance 91884 91884 315983 246793 28137 41053 4762468 4043781 200953 517734 400659 712402 1688253 1611722 1596881 1026998 441435 0 0 163425 100000 0 35565 50848 237855 147562 21172 90293 304389 0 0 0 1054238 1327986 4960193 5666073 125514 697247 125514 697247 X 3197365 2907376 1344414 1453550 292900 607900 4834679 4968826 4960193 5666073 X 181606 -47459 X false true true X false false X 4146595 3996178 3774325 5128189 4728986 21774273 0 0 4146595 3996178 3774325 5128189 4728986 21774273 452466 21321807 41874 21051 5931 52509 63246 184611 0 0 21958884 175009 0.97100 0.98160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1054238 315000 -9982 49770 1309486 825797 183897 91451 46907 1054238 0.54000 0.46000 true false false 182386 92130 90256 55469 55432 37 90293 Cemetery Plots 18500 Beneficial interest in assets 1309486 1327986 4944074 4762468 181606 -6207 18500 -59752 -47459 134147 4878115 -6207 -59752 -65959 4944074 4944074 4762468 4762468 4762468 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. ASC 740, Accounting for Uncertainty in Income Taxes, 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 XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Change in value of beneficial interest $ -59752 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 and used to support programs specified by the donors. true Middle East &North Africa 0 0 grantmaking 7933 7933 7933 Middle East education 7933 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 false Israel Expo 74700 43900 30800 46304 952 8880 Woman Philantrophy lunchons 71254 19218 52036 12143 35494 11019 5 120943 28770 92173 17192 62979 19925 266897 91888 175009 75639 99425 39824 214888 -39879 true Wilshire Blvd Temple Camps 3663 Wilshire Blvd Los Angeles CA 90010 951691339 501(c)(3) 9100 0 Support Jewish Camping The Friendship Circle 2865 East Coast Highway Ste 3 Corona del Mar CA 92625 113797166 501(c)(3) 7500 0 Support of adult special needs The Birthright Israel Found 33 East 33rd St New York NY 10016 134092050 501(c)(3) 30500 0 Strengthen young Jewish leaders Temple Beth Sholom 2625 North Tustin Ave Santa Ana CA 92705 952263896 501(c)(3) 14600 0 Support community programs Temple Beth El 2A Liberty Aliso Viejo CA 92656 953749325 501(c)(3) 20000 0 Support community programs Temple Bat Yahm 1011 Camelback Newport Beach CA 92660 952875578 501(c)(3) 8150 0 Support community programs Tarbut VTorah 5 Federation Way Irvine CA 92603 953374189 501(c)(3) 138960 0 support Jewish Day School Shevet Tapuz-Israeli Scouts Scouts 22106 Calderas Mission Viejo CA 92691 271444394 501(c)(3) 13869 0 Support Jewish Scouts Merage Jewish Center 1 Federation Way Ste 200 Irvine CA 92603 330016661 501(c)(3) 139883 0 Support community programs Lev Lalev Fund 23 Robert Pitt Dr 104 Monsey NY 10952 205395832 501(c)(3) 10000 0 Support girls orphanage Israel Jewish Federation NA 25 Broadway Suite 1700 New York NY 10004 131624240 501(c)(3) 275193 0 Support of Jewish Philanthropy Jewish Family Service 1 Federation Way 210 Irvine CA 92603 237106134 501(c)(3) 64555 0 suppport social services Hillel Foundation OC 4225 Campus Drive Irvine CA 92612 521844823 501(c)(3) 80418 0 Support Jewish life on campus Hebrew Academy 14401 Willow Lane Huntington Bch CA 92647 330688036 501(c)(3) 38787 0 Support Jewish Day School Hasbara Fellowship 505 Eighth Ave Ste 601 New York NY 10018 201651102 501(c)(3) 12450 0 Educational seminars in Israel Hadassah 50 West 58th Street New York NY 10019 136110872 501(c)(3) 15660 0 Support medical needs in Israel Friends of Yemin Orde Inc 4501 Connecticut Ave NW Washington DC 20008 223090463 501(c)(3) 14500 0 Support destroyed school Ezra Center PO Box 2272 Anaheim CA 92814 202927498 501(c)(3) 35000 0 Support of seniors in North OC Congregation Shir Ha-Maalot 3652 Michelson Dr Irvine CA 92612 952559118 501(c)(3) 22575 0 Support for Religious School Congregation Bnai Tzedek 9669 Talbert Ave Fountain Valley CA 92708 953088484 501(c)(3) 10262 0 Support community programs Community Scholar Prgm 1006 Park Ave Newport Beach CA 92662 460478494 501(c)(3) 10000 0 Community education of Jewish topic Chabad of Newport bch 3412 Via Oporto Newport Beach CA 92663 330953444 501(c)(3) 29800 0 Children with Special Needs Chabad of Mission Viejo 24014 Marguerite Pkwy Mission Viejo CA 92692 330673282 501(c)(3) 5300 0 Support of Jewish education Camp Alonim 15600 Mulholland Drive Los Angeles CA 90077 841652923 501(c)(3) 13200 0 Support Jewish Camp Bureau of Jewish Education OC 1 Federation Way Ste 205 Irvine CA 92603 953740563 501(c)(3) 133386 0 support Jewish youth education American Jewish Joint Committ 711 Third Ave 10th Floor New York NY 10017 131656634 501(c)(3) 34300 0 Support of families in distress Aleh Negev Foundation Inc 14401 Willow Lane Huntington Bch CA 92647 300456686 501(c)(3) 15000 0 Support services for Israeli childr 27 0 In-patient hospitalization 1 5000 Homemaker assistance 13 156800 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 false false false false false false false Shalom Elcott 234797 11409 36591 282797 11127 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. X 13 11134 market value X 6 113970 market value X Gift cards 8750 nominal value false false true Part I, Line 32, Hire and Use of Third Parties The organization uses a third party to assist with vehicle donations.The organization obtains the following information from donor: - Name, Address, Daytime Telephone Number - Vehicle to donate: Year, Make, Model. - Vehicle condition and mileage. Information then sent to Pacific Wholesale,(PW). PW contacts donor to arrangepickup of the vehicle and upon pickup will give the donor a discharge of liability document. Vehicle is put up for auction and amount received is applied to form 1098c. This form is sent to the donor. Net proceed less 15% commission is mailed from PW to the organization. PW also prepares acknowledgement letter and sends it to the donor. 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 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 11 Form 990, Part VI, Line 11: 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 supplied to each of the 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 1. The board members David Stoll and Michael Stoll are father and son, respectively2. The board members Cindy Furst and Michael Furst are married. 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) Form 990, Part III, Line 2 Form 990, Part III, Line 2: New Services In 2011, Jewish Federation of Orange County acquired Jewish Family Services of Orange County which was a provider of social services to the community. The joining of the two organizations resulted in additional program services as described below: - Care Management provides individual services to seniors and their family members to ensure that they are connected to all the medical, legal, financial and other support services necessary to live safely at home and to enjoy the highest possible quality of life. - Center for Special Needs provides consultation services to families with children or adults with special needs who face challenges in navigating the complex social service, health and educational systems; and sponsors parent empowerment workshops. - Chaplaincy program makes available an ordained chaplain for a variety of chaplaincy needs including hospital and hospice visits and pastoral counseling to Jewish inmates. - Counseling and Support Groups provide sliding-scale counseling sessions to help community members address issues of anxiety, depression, bereavement and other life challenges. - Holocaust Survivor Social Services is an in-depth social services program to Holocaust survivors in Orange County: individual case management, subsidies for home care and/or housekeeping services, assistance with reparations paperwork, emergency financial aid and Caf Europa, a monthly social program. - Lifelines program provides individuals and their families, who are in severe financial distress, with emergency financial assistance and short term case management. The Lifelines program also encompasses an annual Adopt-a-Family program, providing families at risk with additional help during the holidays. - Silver Streak Transportation provides transportation for individuals over 60 and people with disabilities in Orange County. The mission of Silver Streak is to enable seniors and people with disabilities to stay healthy, independent and connected to activities and programs that give life meaning and purpose. - Women Forward provides women in transition with the support they need to get back into the workforce, attain higher-level jobs, and manage their financial resources wisely. - The Zechter Music Center provides Jewish youth, from 5th to 12th grades, with free musical instrument lessons and supervised practice sessions, as well as educational enrichment opportunities to encourage young Jews to bring more arts into their lives.