JEWISH FAMILY AND CHILDRENS FOUNDATION INC: Form 990, tax year 2010
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- Organization
- JEWISH FAMILY AND CHILDRENS FOUNDATION INC (EIN 22-3124450)
- Tax period
- 2010-10-01 to 2011-09-30
- Filed
- 2012-08-15
- IRS object ID
- 201242289349300444
- Schema version
- 2010v3.4
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-08-15T10:11:50-05:00 | Timestamp |
| Tax Period End Date | 2011-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 CITY SQUARE | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 021293742 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223124450 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH FAMILY & CHILDREN'S FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JEWI | NameControl |
| Phone | 7816475327 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1430 MAIN STREET | AddressLine1 |
| City | WALTHAM | City |
| State | MA | State |
| ZIP Code | 02451 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RIMMA ZELFAND | Name |
| Title | CEO | Title |
| Phone | 7816475327 | Phone |
| Date Signed | 2012-08-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6179129000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RIMMA ZELFAND | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1430 MAIN STREET | AddressLine1 |
| City | WALTHAM | City |
| State | MA | State |
| ZIP Code | 02451 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 0 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.JFCSBOSTON.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1991 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | RAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 35 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 35 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 0 | TotalRevenuePriorYear |
| Total Revenue Current Year | 0 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 12905 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 312287 | OtherExpensePriorYear |
| Other Expenses Current Year | 319685 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 312287 | TotalExpensesPriorYear |
| Total Expenses Current Year | 319685 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -312287 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -319685 | RevenuesLessExpensesCY |
| Total Assets BOY | 5060599 | TotalAssetsBOY |
| Total Assets EOY | 4931149 | TotalAssetsEOY |
| Total Liabilities BOY | 5787239 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5896172 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -726640 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -965023 | NetAssetsOrFundBalancesEOY |
| Mission Description | RAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 136669 | Expense |
| Description | HOLDS TITLE TO THE PRINCIPAL OPERATING FACILITY AND HEADQUARTERS OF JEWISH FAMILY AND CHILDREN'S SERVICES, INC. | Description |
| Total Program Service Expense | 136669 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 35 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 35 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | A KEENE METZGER CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7816475327 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1430 MAIN STREET | AddressLine1 |
| City | WALTHAM | City |
| State | MA | State |
| ZIP Code | 02451 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (42 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| BETH LEBOVITZ BACKER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| NEAL M BALKOWITSCH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARK R BELSKY MD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| AMY BLOOMSTONE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ROBERT CASHMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARGOT T DAVIS PHD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JONATHAN DORFMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GERALD FELDMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| HARVEY GREENBERG | ||||||
| IMMEDIATE PAST PRESIDENT | 0.00 | X | 0 | 0 | 0 | |
| JAMIE GROSSMAN | ||||||
| CLERK | 1.00 | X | 0 | 0 | 0 | X |
| MELISSA WEINER JANFAZA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JULIE RIVEN JAYE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| HENRY KAY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BARRY KLICKSTEIN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| PETER LEFKOWITZ | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MARK E LEVY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ALAN E LIPKIND | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JAMES M LITTON | ||||||
| VICE PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| DEBRA M MILGRAM | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ROBIN NEITERMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DALE S OKONOW | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SYLVIA B PERLMAN PHD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JAMES RABB MD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ELIZABETH A ROSEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MATTHEW ROSENTHAL | ||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X |
| MAXINE ROSENTHAL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LISA RUBINSTEIN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DAVID SCHECHTER | ||||||
| VICE PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| SUSAN FLORENCE-SMITH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ANDREW C SUCOFF | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ELINOR SVENSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JACKIE WEINSTEIN | ||||||
| BOARD PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| DONALD WERTLIEB PHD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CANDICE FWOLK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOYCE ZAKIM | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BETH SCHLAGER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DONNA STEIN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CINDY GOLDMAN BLOTNER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| STEWART KARGER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SEYMOUR J FRIEDLAND | ||||||
| CEO | 36.00 | 0 | 326300 | 17880 | X | |
| A KEENE METZGER | ||||||
| CFO | 36.00 | 0 | 164763 | 11301 | X | |
| RIMMA ZELFAND | ||||||
| SENIOR VP FOR PROGRAMS | 36.00 | 0 | 166747 | 5658 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 657810 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 34839 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 190236 | Total |
| Program Services | 115479 | ProgramServices |
| Management And General | 66863 | ManagementAndGeneral |
| Fundraising | 7894 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112168 | Total |
| Program Services | 6825 | ProgramServices |
| Management And General | 100830 | ManagementAndGeneral |
| Fundraising | 4513 | Fundraising |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | AMORTIZATION | Description |
| Total | 17281 | Total |
| Program Services | 14365 | ProgramServices |
| Management And General | 2418 | ManagementAndGeneral |
| Fundraising | 498 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 319685 | Total |
| Program Services | 136669 | ProgramServices |
| Management And General | 170111 | ManagementAndGeneral |
| Fundraising | 12905 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5608398 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 729092 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4991474 | BOY |
| EOY | 4879306 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69125 | BOY |
| EOY | 51843 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5060599 | BOY |
| EOY | 4931149 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4147289 | BOY |
| EOY | 3975081 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1639950 | BOY |
| EOY | 1921091 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5787239 | BOY |
| EOY | 5896172 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -726640 | BOY |
| EOY | -965023 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -726640 | BOY |
| EOY | -965023 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5060599 | BOY |
| EOY | 4931149 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -319685 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 81302 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type2 | X | SupportingOrg509a3Type2 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH FAMILY & CHILDREN'S SERVICE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042104356 | EIN |
| Type Of Organization | 7 | TypeOfOrganization |
| Listed In Governing Doc | 1 | ListedInGoverningDoc |
| Amount | $0 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 0 | SumOfAmounts |
| General Explanation | SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: THE ORGANIZATION EXISTS TO SUPPORT AND HOLD REAL ESTATE FOR JEWISH FAMILY AND CHILDREN'S SERVICE, INC., A RELATED ENTITY. | GeneralExplanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1121680 | OtherCostOrOtherBasis |
| Book Value | 1121680 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4486718 | OtherCostOrOtherBasis |
| Depreciation | 729092 | Depreciation |
| Book Value | 3757626 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4879306 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO JEWISH FAMILY AND CHILDREN'S SERVICE, INC. | $1,482,125 |
| SWAP VALUATION | $438,966 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1921091 | TotalOfAmounts |
| Total Revenue | 0 | TotalRevenue |
| Total Expenses | 319685 | TotalExpenses |
| Excess Or Deficit For Year | -319685 | ExcessOrDeficitForYear |
| Other | $81,302 | OtherAmount |
| Total Adjustments | 81302 | TotalAdjustments |
| Excess Or Deficit Per FS | -238383 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 81302 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 81302 | OtherRevenues |
| Revenue Not Rptd F990 | 81302 | RevenueNotRptdF990 |
| Revenue Subtotal | 0 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 0 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 319685 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 319685 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 319685 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE FASB GUIDANCE, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2008. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | CHANGE IN SWAP VALUATION 81,302. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN SWAP VALUATION 81,302. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SEYMOUR J FRIEDLAND | |||||||||||||
| 0 | 300518 | 0 | 20956 | 0 | 4826 | 0 | 0 | 0 | 17880 | 0 | 344180 | 0 | 0 |
| A KEENE METZGER | |||||||||||||
| 0 | 157831 | 0 | 6932 | 0 | 0 | 0 | 3259 | 0 | 8042 | 0 | 176064 | 0 | 0 |
| RIMMA ZELFAND | |||||||||||||
| 0 | 159642 | 0 | 7105 | 0 | 0 | 0 | 3190 | 0 | 2468 | 0 | 172405 | 0 | 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS DEVELOPMENT FINANCE AGENCY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 043431814 | IssuerEIN |
| CUSIP Number | 57583F6B2 | CUSIPNumber |
| Date Issued | 2004-10-25 | DateIssued |
| Issue Price | 5080000 | IssuePrice |
| Description Of Purpose | TO FINANCE THE ACQUISITION, IMPROVEMENT AND EQUIPPING OF NEW OFFICE SPACE | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 5080000 | TotalProceeds |
| Issuance Costs From Proceeds | 100000 | IssuanceCostsFromProceeds |
| Capital Expenditures | 4980000 | CapitalExpenditures |
| Year Of Subst Completion | 2005 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 1 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RBS CITIZENS NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 10.000000000000 | TermOfHedge |
| Superintegrated Hedge | 0 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE DRAFT FORM 990 IS APPROVED BY AN OFFICER ON BEHALF OF THE BOARD. ONCE JF&CS'S FORM 990 IS FINALIZED, JF&CS MAKES THE FORM AVAILABLE TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO ITS FILING. IN ORDER TO ASSURE THE CONFIDENTIALITY OF SENSITIVE DONOR INFORMATION INCLUDED IN THE REPORT, THE FORM 990 IS MADE AVAILABLE ON THE AGENCY'S WEBSITE, IN A SECURED LOCATION THAT ONLY THE BOARD MEMBERS HAVE ACCESS TO. THE PURPOSE OF THE REVIEW IS TO ASSURE THAT ALL JF&CS BOARD MEMBERS HAVE THE OPPORTUNITY TO KNOW 1. WHAT IS BEING FILED ON THE DUE DATE; 2. HOW THE AGENCY DESCRIBES ITSELF, ITS MISSION AND MAJOR PROGRAMS ACCOMPLISHMENTS; 3. AND HOW IT ANSWERS KEY QUESTIONS RELATED TO COMPLIANCE WITH THE REQUIREMENTS OF THE IRS. THE PURPOSE OF THE BOARD REVIEW IS NOT FOR INDIVIDUAL MEMBERS TO GRANT APPROVAL, BUT TO BE AWARE OF WHAT IS BEING FILED. THE FINANCE COMMITTEE AND EXECUTIVE COMMITTEE HAVE AUTHORIZED AN OFFICER OF THE BOARD OF DIRECTORS TO APPROVE THE REPORT ON THE BOARDS BEHALF. BELOW IS THE LOGISTICS OF THE REVIEW: 1. ON OR ABOUT AUGUST 1, BOARD MEMBERS WILL BE NOTIFIED THAT A READ ONLY COPY OF THE FORM 990 IS AVAILABLE FOR REVIEW ON THE SECURED WEBSITE. BOARD MEMBERS WILL BE PROVIDED WITH INSTRUCTIONS ON HOW TO ACCESS THE WEBSITE. THE WEBSITE WILL TRACK WHICH BOARD MEMBERS ACCESS THE WEBSITE TO REVIEW THE FORM 990. THE FORM 990 WILL REMAIN ON THIS WEBSITE UNTIL IT FILED WITH THE IRS. IN ADDITION, COPIES WILL BE AVAILABLE FOR REVIEW AT THE NEXT FULL MEETING OF THE BOARD ON SEPTEMBER 21, 2012 FINANCE OR OTHER STAFF ARE AVAILABLE TO ANSWER ANY QUESTIONS THAT THE BOARD MAY HAVE ABOUT THE FORM 990. | |
| ANNUALLY AN UPDATED HANDBOOK IS MAILED TO EVERY MEMBER OF THE BOARD OF DIRECTORS. INCLUDED IN THE HANDBOOK IS A DESCRIPTION OF THE ORGANIZATION'S RELATED PARTY POLICIES AND GUIDELINES. EVERY BOARD MEMBER AND DIRECTOR IS REQUIRED TO SIGN AN ANNUAL TRANSACTION FORM. THIS FORM CONSISTS OF SPECIFIC QUESTIONS THAT REQUIRE A "YES" OR "NO" ANSWER. FOR ALL "YES" ANSWERS, DETAILS ABOUT THE TRANSACTION MUST BE PROVIDED. | FORM 990, PART VI, SECTION B, LINE 12C | |
| THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FORM 990 IS AVAILABLE VIA GUIDESTAR AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | CHANGE IN SWAP VALUATION 81,302. TOTAL TO FORM 990, PART XI, LINE 5: 81,302. | FORM 990, PART XI, LINE 5: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH FAMILY AND CHILDREN'S SERVICES INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1430 MAIN STREET | AddressLine1 |
| City | WALTHAM | City |
| State | MA | State |
| ZIP Code | 02451 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042104356 | EIN |
| Primary Activities | PROVISION OF HUMAN SERVICE AND HEALTH CARE PROGRAMS | PrimaryActivities |
| Legal Domicile State | MA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 7 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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