2012-08-15T10:11:50-05:00 2011-09-30 MCGLADREY LLP 80 CITY SQUARE BOSTON MA 021293742 990 2010-10-01 223124450 JEWISH FAMILY & CHILDREN'S FOUNDATION INC JEWI 7816475327 1430 MAIN STREET WALTHAM MA 02451 RIMMA ZELFAND 7816475327 2012-08-09 1 6179129000 2010 2016-02-24 21:20:13Z RIMMA ZELFAND 1430 MAIN STREET WALTHAM MA 02451 0 0 X WWW.JFCSBOSTON.ORG X 1991 MA RAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 35 35 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12905 312287 319685 312287 319685 -312287 -319685 5060599 4931149 5787239 5896172 -726640 -965023 RAISE, HOLD AND MANAGE FUNDS AND REAL ESTATE IN CONNECTION WITH JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 0 0 136669 HOLDS TITLE TO THE PRINCIPAL OPERATING FACILITY AND HEADQUARTERS OF JEWISH FAMILY AND CHILDREN'S SERVICES, INC. 136669 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 35 35 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X A KEENE METZGER CFO 7816475327 1430 MAIN STREET WALTHAM MA 02451 BETH LEBOVITZ BACKER 1.00 X 0 0 0 NEAL M BALKOWITSCH 1.00 X 0 0 0 MARK R BELSKY MD 1.00 X 0 0 0 AMY BLOOMSTONE 1.00 X 0 0 0 ROBERT CASHMAN 1.00 X 0 0 0 MARGOT T DAVIS PHD 1.00 X 0 0 0 JONATHAN DORFMAN 1.00 X 0 0 0 GERALD FELDMAN 1.00 X 0 0 0 HARVEY GREENBERG 0.00 X 0 0 0 JAMIE GROSSMAN 1.00 X X 0 0 0 MELISSA WEINER JANFAZA 1.00 X 0 0 0 JULIE RIVEN JAYE 1.00 X 0 0 0 HENRY KAY 1.00 X 0 0 0 BARRY KLICKSTEIN 1.00 X 0 0 0 PETER LEFKOWITZ 1.00 X 0 0 0 MARK E LEVY 1.00 X 0 0 0 ALAN E LIPKIND 1.00 X 0 0 0 JAMES M LITTON 1.00 X X 0 0 0 DEBRA M MILGRAM 1.00 X 0 0 0 ROBIN NEITERMAN 1.00 X 0 0 0 DALE S OKONOW 1.00 X 0 0 0 SYLVIA B PERLMAN PHD 1.00 X 0 0 0 JAMES RABB MD 1.00 X 0 0 0 ELIZABETH A ROSEN 1.00 X 0 0 0 MATTHEW ROSENTHAL 1.00 X X 0 0 0 MAXINE ROSENTHAL 1.00 X 0 0 0 LISA RUBINSTEIN 1.00 X 0 0 0 DAVID SCHECHTER 1.00 X X 0 0 0 SUSAN FLORENCE-SMITH 1.00 X 0 0 0 ANDREW C SUCOFF 1.00 X 0 0 0 ELINOR SVENSON 1.00 X 0 0 0 JACKIE WEINSTEIN 1.00 X X 0 0 0 DONALD WERTLIEB PHD 1.00 X 0 0 0 CANDICE FWOLK 1.00 X 0 0 0 JOYCE ZAKIM 1.00 X 0 0 0 BETH SCHLAGER 1.00 X 0 0 0 DONNA STEIN 1.00 X 0 0 0 CINDY GOLDMAN BLOTNER 1.00 X 0 0 0 STEWART KARGER 1.00 X 0 0 0 SEYMOUR J FRIEDLAND 36.00 X 0 326300 17880 A KEENE METZGER 36.00 X 0 164763 11301 RIMMA ZELFAND 36.00 X 0 166747 5658 0 657810 34839 0 0 1 0 0 0 0 0 0 190236 115479 66863 7894 112168 6825 100830 4513 AMORTIZATION 17281 14365 2418 498 319685 136669 170111 12905 5608398 729092 4991474 4879306 69125 51843 5060599 4931149 4147289 3975081 1639950 1921091 5787239 5896172 X 0 0 0 0 -726640 -965023 -726640 -965023 5060599 4931149 X -319685 81302 X 0 1 1 X 1 1 X X X 0 0 0 JEWISH FAMILY & CHILDREN'S SERVICE INC 042104356 7 1 0 1 0 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. 1121680 1121680 4486718 729092 3757626 4879306 DUE TO JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 1482125 SWAP VALUATION 438966 1921091 0 319685 -319685 81302 81302 -238383 81302 81302 81302 0 0 0 319685 0 319685 0 319685 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. 0 0 0 0 0 0 0 0 0 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 MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 57583F6B2 2004-10-25 5080000 TO FINANCE THE ACQUISITION, IMPROVEMENT AND EQUIPPING OF NEW OFFICE SPACE 0 0 0 5080000 100000 4980000 2005 0 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 1 RBS CITIZENS NA 10.000000000000 0 0 0 0 0 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. FORM 990, PART VI, SECTION B, LINE 12C 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 C, LINE 19 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: CHANGE IN SWAP VALUATION 81,302. TOTAL TO FORM 990, PART XI, LINE 5: 81,302. JEWISH FAMILY AND CHILDREN'S SERVICES INC 1430 MAIN STREET WALTHAM MA 02451 042104356 PROVISION OF HUMAN SERVICE AND HEALTH CARE PROGRAMS MA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0